84284000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
Escalators and moving walkways
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
17 docs
X858Y811Y243Y253Y254X834+11
Preferences
ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X858Y811
Conditions
- Y001Other conditions: Y811- Import/export allowed after control
- Y010Other conditions: X858- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM956it shall be prohibited: to sell, supply, transfer or export, directly or indirectly, machinery as listed in Annex XIV, whether or not originating in the Union, to any person, entity or body in Belarus or for use in Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1s.1 (COUNCIL REGULATION (EU) 2022/355)
Export controlIRR0267/12
Export control
IRR0267/12
Documents / references
Y243Y253Y254
Conditions
- Y001Other conditions: Y243- Import/export allowed after control
- Y010Other conditions: Y253- Import/export allowed after control
- Y020Other conditions: Y254- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM01046Article 8 of Regulation (EU) No 267/2012 (consolidated version)1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran:(a) exploration of crude oil and natural gas;(b) production of crude oil and natural gas;(c) refining;(d) liquefaction of natural gas.3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran.4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 101.The prohibitions in Articles 8 and 9 shall not apply to:(a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or(d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c),provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established.2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation.
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833
Conditions
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Documents / references
X802Y997
Conditions
- Y001Other conditions: Y997- Export allowed
- Y005Other conditions: X802- Export allowed
- Y009Other conditions: the condition is not fulfilled- Export is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Documents / references
X985Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y003Other conditions: X985- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V052Devices for writing and reading texts in Braille
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
842810Lifts and skip hoists842820Pneumatic elevators and conveyors842831Other continuous-action elevators and conveyors, for goods or materials - Specially designed for underground use842832Other, bucket type842833Other, belt type842839Other842860Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars842870Industrial robots
5
Binding Tariff Information
BTI classification examples
DEgold798/25-1
Filter slide assembly for laboratory equipment
metalGRI 1GRI 6
DEgold907/24-1
Screw conveyor for bulk solids
metalGRI 1GRI 2aGRI 6
FRgold25-01139
Aluminum electric columns for boat platform
aluminiumGRI 1GRI 6
DEgold577/24-1
Panel lifting aid, unassembled
base metal (steel)GRI 1GRI 2aGRI 6
DEgold581/24-1
Roller conveyor with frame for loading/unloading
steelGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Definition and scope of subheading 842840
Subheading 842840 of the Combined Nomenclature covers escalators and moving walkways (travelators). Escalators are devices for transporting persons between different levels by means of moving steps on a closed loop. Moving walkways are devices for transporting persons on a horizontal or inclined surface by means of a continuous moving belt. Both categories are widely used in shopping centres, metro systems, airports, railway stations and public buildings. Classification requires distinguishing from lifts (842810), belt conveyors (842833) and moving platforms for disabled persons. The key criterion is the transport of persons on an inclined or horizontal moving surface. The GIR, rules 1 and 6, form the basis for classification. A BTI ruling is recommended where doubt exists.
Import requirements and regulations for escalators (842840)
Importing escalators and moving walkways under subheading 842840 into the European Union is governed by the Machinery Regulation (EU) 2023/1230. The manufacturer must prepare an EU declaration of conformity and affix the CE marking. Escalators are subject to harmonised standards EN 115-1 and EN 115-2 on safety requirements and improvement. These standards cover speed, step width, emergency braking, balustrade guards and safety sensors. The importer must hold an EORI number. Required documents include a commercial invoice, transport document, technical specification with capacity, speed and lifting height parameters, CE declaration and proof of origin. Installation of escalators is subject to national building regulations and requires inspection by an authorised technical supervisory body.
Customs duties and trade measures for subheading 842840
MFN duty rates for escalators under subheading 842840 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs. Escalators are high-value goods often imported as complete systems including support truss, step mechanism, drive, balustrade and control system. The customs value should include all components. Imports from Russia and Belarus are subject to EU sanctions. National VAT is charged. All rates should be verified in TARIC.
EU safety certification requirements for CN 8428 40
Importing escalators and moving walkways under CN 8428 40 requires compliance with stringent EU safety frameworks. The Machinery Regulation (EU) 2023/1230, replacing Directive 2006/42/EC, mandates CE marking, an EU declaration of conformity, and technical documentation. Lifting equipment falls under the Lifts Directive 2014/33/EU, requiring notified body involvement in conformity assessment. Installations in explosive atmospheres need ATEX certification under Directive 2014/34/EU.
Frequently asked questions
What safety standards apply to escalators (842840)?
Escalators are subject to the Machinery Regulation (EU) 2023/1230 and harmonised standards EN 115-1 (safety requirements) and EN 115-2 (improvement). Standards cover speed, step width, emergency braking, guards and safety sensors. CE marking and an EU declaration of conformity are required. Installation requires inspection by a technical supervisory authority.
What documents are required for importing escalators?
Importing escalators requires a commercial invoice, transport document, EORI number, technical specification, CE declaration of conformity, EN 115-1 technical documentation and proof of origin. Installation requires inspection by the national technical supervisory authority. Duty rates should be verified in TARIC.
How to distinguish escalators (842840) from lifts (842810)?
Subheading 842840 covers escalators and moving walkways - devices transporting persons on an inclined or horizontal moving surface. Subheading 842810 covers lifts - devices for vertical transport of persons in a car moving in a shaft. The criterion is the transport method: on steps or a moving belt (842840) versus in a car in a shaft (842810). Duty rates in TARIC.
Do escalators and moving walkways (8428 40) require notified body involvement?
Notified body involvement is required for lifting equipment under the Lifts Directive 2014/33/EU and machinery in ATEX zones (Directive 2014/34/EU).
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