84271000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Fork-lift trucks; other works trucks fitted with lifting or handling equipment
Self-propelled trucks powered by an electric motor
Definition and scope of subheading 842710
Subheading 842710 of the Combined Nomenclature covers self-propelled works trucks with electric drive, fitted with lifting or handling equipment. This category includes battery-powered electric forklift trucks using lead-acid or lithium-ion batteries, three-wheel and four-wheel electric forklifts, high-rack warehouse forklifts and order-picking trucks. These machines are widely used in warehouses, production halls and logistics centres where zero-emission operation is required. Classification under 842710 requires distinguishing from combustion-engine forklifts (842720), hand trucks (8716) and other electric vehicles for transport (8703, 8704). The key criterion is electric drive combined with lifting equipment. Classification follows the GIR, rules 1 and 6. A BTI ruling is recommended where doubt exists.
Import requirements and regulations for electric forklifts (842710)
Importing electric forklift trucks under subheading 842710 into the European Union is governed by the Machinery Regulation (EU) 2023/1230, requiring an EU declaration of conformity and CE marking. Electric forklifts are also subject to the Low Voltage Directive (2014/35/EU) for the electrical installation and the EMC Directive (2014/30/EU) for electromagnetic compatibility. Lithium-ion batteries powering the trucks are subject to Regulation (EU) 2023/1542 on batteries and waste batteries, which imposes obligations regarding battery passports, sustainable sourcing and recycling. The importer must hold an EORI number and submit a customs declaration. Required documents include a commercial invoice, transport document, technical specification, CE declaration of conformity and battery documentation. Transport of lithium-ion batteries is subject to ADR dangerous goods regulations.
Customs duties and trade measures for subheading 842710
MFN duty rates for electric forklift trucks under subheading 842710 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs. Electric forklifts from China represent a significant import stream into the EU, and the importer should check TARIC for anti-dumping or countervailing measures. The customs value should include the complete machine with battery and charger unless imported separately. Imports from Russia and Belarus are subject to EU sanctions restrictions. National VAT is charged on import. All rates and trade measures should be verified in TARIC.
Electric forklift trucks - emission standards and inspections
CN code 8427 10 covers electric forklift trucks. Import requires Machinery Directive 2006/42/EC, EN ISO 3691 safety standards and Stage V emission standards for internal combustion engines. Electric forklifts must comply with the Low Voltage Directive. Customs clearance requires CE certificate, technical documentation and declaration of conformity.
Frequently asked questions
What CE requirements apply to electric forklift trucks (842710)?
Electric forklift trucks are subject to the Machinery Regulation (EU) 2023/1230 requiring CE marking and a declaration of conformity. The Low Voltage Directive 2014/35/EU and EMC Directive 2014/30/EU also apply. Lithium-ion batteries are subject to Regulation (EU) 2023/1542 on batteries. The importer is responsible for product compliance and retaining technical documentation.
Are electric forklifts from China subject to anti-dumping duties?
Import of electric forklift trucks from China may be subject to anti-dumping or countervailing measures if imposed by the European Commission. Before each import, the importer must verify current trade measures for subheading 842710 and the specific country of origin in the TARIC database. Incorrect declaration of origin constitutes a violation of EU customs law.
How to distinguish electric forklifts (842710) from combustion forklifts (842720)?
Subheading 842710 covers forklift trucks with electric drive powered by batteries. Subheading 842720 covers other forklift trucks, including those with combustion engines (diesel, LPG, CNG). The decisive criterion is the type of drive system for both travel and lifting. Hybrid forklifts are classified based on the primary power source. A BTI ruling is recommended where doubt exists. Duty rates should be verified in TARIC.
What are the import requirements for electric forklift trucks CN 8427 10?
Importing electric forklift trucks CN 8427 10 requires Machinery Directive 2006/42/EC compliance, CE marking and declaration of conformity. TARIC sets the duty rates. Additional sector-specific requirements may apply.
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