Parts

Subheading 8424 90 of the Combined Nomenclature covers parts of mechanical appliances for projecting, dispersing or spraying liquids or powders falling under heading 8424. This category includes spray nozzles and atomising nozzles, fire extinguisher valves, sprayer booms, sprayer pumps, pressure filters, replacement tanks for sprayers, spray gun holders, valve needles and springs, pressure regulators and pressure hoses. Classification under 8424 90 requires parts to be intended solely or principally for apparatus of heading 8424. General-purpose parts such as standard gaskets or bearings may be classified under relevant CN chapters. Classification follows the GRI, rules 1, 2(a) and 6, and Section XVI Notes on parts of machinery. Where classification is uncertain, a BTI should be obtained.

Importing parts under subheading 8424 90 into the EU is governed by the Union Customs Code. Spare parts for fire extinguishers (valves, nozzles, gauges) are subject to the same safety requirements as complete extinguishers, including PED Directive 2014/68/EU for pressure components. Parts for agricultural sprayers (booms, nozzles, pumps) may fall under the Machinery Regulation (EU) 2023/1230 as safety components. Spray nozzles for plant protection products must comply with ISO standards for spray accuracy. The importer must hold an EORI number and submit a customs declaration. Required documentation includes commercial invoice, transport document and technical specification. REACH regulation may apply to materials of parts in contact with chemicals. Duty rates and trade measures should be verified in TARIC.

MFN customs duty rates for parts under subheading 8424 90 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs and the GSP system. Preferential treatment requires compliance with rules of origin and proof of origin. Spare parts for agricultural machinery may benefit from reduced VAT rates in some EU Member States. Importers should check TARIC for anti-dumping duties from specific countries. Imports from Russia and Belarus are subject to EU sanctions. Import VAT is charged at the national rate. Low-value spare parts may be imported under simplified customs procedures. Correct classification is essential as parts for heading 8424 apparatus are classified under 8424 90, not under general machinery parts headings. Rates should be verified in TARIC.

CN code 8424 90 covers parts of spraying machinery. Import requires Machinery Directive 2006/42/EC and relevant EN safety standards compliance. Customs clearance requires CE certificate, technical documentation and manufacturer's declaration of conformity. TARIC duty rates depend on the country of origin.