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84295900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers

Other

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
36 docs
C057C079C082Y054Y120Y121+30
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.
5

Binding Tariff Information

BTI classification examples

NLsilver025-1228

Telehandler with telescopic arm

metalGRI 1GRI 2aGRI 3cGRI 6
NLsilver025-0734

Rigid telescopic handler (telehandler)

metalGRI 1GRI 2aGRI 3cGRI 6
FRgold25-00809

Railway excavator with friction drive

steelGRI 1GRI 6
NLsilver025-1229

Telehandler with telescopic arm and 380° rotation

steelGRI 1GRI 2aGRI 3cGRI 6
DEgold192/25-1

Telehandler base machine without attachments

steelGRI 1GRI 3cGRI 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 842959

Subheading 842959 covers other self-propelled construction machinery not classified under 842951 (front-end loaders) or 842952 (excavators with rotating superstructure). This includes backhoe loaders, multi-purpose machines and excavators without full superstructure rotation. Backhoe loaders combine a front loader bucket and rear backhoe. Classification requires distinguishing from front-end loaders (842951), rotating excavators (842952) and bulldozers (842911/842919). The GIR, rules 1 and 6, form the basis.

Import requirements (842959)

Import into the EU is governed by the Machinery Regulation (EU) 2023/1230 with CE. Engines must meet Stage V NRMM. Outdoor Noise Directive applies. EORI required. Documents include commercial invoice, transport document, technical specification, CE declaration, emission certificate and proof of origin.

Customs duties for subheading 842959

MFN rates should be verified in TARIC. Backhoe loaders from China and India are significant import flows. Imports from Russia and Belarus are subject to EU sanctions. National VAT is charged. All rates in TARIC.

Emission standards and environmental rules for 8429 59

Earth-moving machinery under CN 8429 59 (other construction machinery) with combustion engines must comply with NRMM Stage V emission standards per Regulation (EU) 2016/1628, covering particulate matter (PM), nitrogen oxides (NOx) and hydrocarbons (HC). Importers must present engine type-approval certificates. Machinery with engines not meeting Stage V cannot be placed on the EU market. Electric and hybrid other construction machinery are increasingly common and exempt from NRMM limits but must comply with the Low Voltage Directive 2014/35/EU.

Frequently asked questions

What is covered by subheading 842959?
Subheading 842959 covers other self-propelled construction machinery including backhoe loaders and multi-purpose machines. Front-end loaders are under 842951, rotating excavators under 842952. Duty rates in TARIC.
What CE requirements apply to backhoe loaders?
Backhoe loaders are subject to the Machinery Regulation (EU) 2023/1230 with CE marking. Engines must meet Stage V NRMM. Outdoor Noise Directive requires noise marking. Documentation retained for 10 years.
What documents are required?
Commercial invoice, transport document, EORI, technical specification, CE declaration, NRMM Stage V certificate and proof of origin. Duty rates in TARIC.
Are electric other construction machinery (8429 59) subject to NRMM emission standards?
Purely electric machinery under CN 8429 59 is exempt from NRMM emission standards (Regulation (EU) 2016/1628), which only apply to combustion engines.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate