Other self-propelled trucks

Subheading 842720 of the Combined Nomenclature covers other self-propelled works trucks fitted with lifting or handling equipment not classified under subheading 842710. This category primarily includes forklift trucks with combustion engines (diesel, LPG, CNG), rough terrain forklifts, sideloaders and other specialist lifting trucks with non-electric drive. Combustion forklifts are used on storage yards, in ports, on construction sites and wherever outdoor operation and high lifting capacity are required. Classification under 842720 requires distinguishing from electric forklifts (842710), other works trucks (842790) and motor vehicles of Chapter 87. The key criterion is combustion drive combined with lifting equipment. Classification follows the GIR, rules 1 and 6.

Importing combustion engine forklift trucks under subheading 842720 into the European Union is governed by the Machinery Regulation (EU) 2023/1230, requiring an EU declaration of conformity and CE marking. Combustion engines must comply with Stage V NRMM emission standards under Regulation (EU) 2016/1628. Combustion forklifts are subject to the Outdoor Noise Directive 2000/14/EC requiring guaranteed noise level marking. The importer must hold an EORI number and submit a customs declaration. Required documents include a commercial invoice, transport document, technical specification with lifting capacity and drive parameters, CE declaration of conformity, engine emission certificate and proof of origin. Forklifts intended for use in explosive atmospheres must additionally comply with ATEX Directive 2014/34/EU.

MFN duty rates for combustion forklift trucks under subheading 842720 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs. Import of forklifts from China holds a significant market share in the EU and may be subject to anti-dumping or countervailing measures. The customs value should include the complete machine with standard equipment. Import of used forklifts requires verification of engine compliance with current EU emission standards. 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.

CN code 8427 20 covers other 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.