84314300
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Parts for boring or sinking machinery of subheading 8430 41 or 8430 49
Definition of subheading 843143
Subheading 843143 covers parts for boring and tunnelling machines under subheadings 843041 and 843049. This includes TBM cutterheads, cutting discs, drill bits and chisels, drill rods, tunnel lining segments, boring machine structural elements and control systems. TBM parts are very high-value goods due to advanced technology and custom manufacture. The GIR, rules 1 and 6.
Import requirements (843143)
Import subject to standard UCC customs procedures. Safety components may require CE. EORI required. Documents: invoice, transport, specification identifying intended use, proof of origin.
Customs duties (843143)
MFN rates in TARIC. TBM parts are specialist components. Imports from Russia/Belarus subject to sanctions. VAT. All rates in TARIC.
Classifying spare parts under CN 8431 43
Correct classification of parts for boring machines under CN 8431 43 requires understanding the Combined Nomenclature rules for parts. Per Section XVI Note 2, parts suitable for use solely or principally with particular machines are classified with those machines. General-purpose parts (bolts, bearings, gaskets) fall under their respective headings in chapters 73, 84 or 85. Note 2(b) provides that other parts are classified in the heading appropriate to the machine they serve. Importing spare parts for machinery subject to EU sanctions may be restricted.
Frequently asked questions
What is covered by 843143?
Parts for boring machines and TBMs: cutterheads, cutting discs, drill bits, rods, tunnel lining segments. Duty rates in TARIC.
Do TBM parts require CE?
General spare parts do not require separate CE. Safety components may require CE under the Machinery Regulation (EU) 2023/1230. Verify individually.
Are products under CN 84 31 43 subject to Documents?
Invoice, transport, EORI, specification identifying intended use, proof of origin. Duty rates in TARIC.
How to classify repair kits for machinery under CN 8431 43?
Repair kits containing various spare parts are classified per GIR Rule 3(b) - by the component giving essential character. If no component predominates, Rule 3(c) applies, classifying under the last heading in numerical order.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Parts for boring or sinking machinery of subheading|8430|41|or 8430|49" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Parts for boring or sinking machinery of subheading|8430|41|or 8430|49" with all costs included.
Related glossary terms