84332000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437
Other mowers, including cutter bars for tractor mounting
Subcodes (3)
Definition and scope of CN subheading 8433 20
Subheading 8433 20 covers other mowers including tractor-mounted cutter bar mowers, disc mowers (rotary field type), flail mowers, side-arm mowers for ditches and verges, hay mowers and self-propelled field mowers. Classification requires distinction from lawn mowers (8433 11, 8433 19), combine harvesters (8433 51) and forage machines (8433 40). The key criterion is grass, hay or vegetation cutting for agricultural and municipal applications. Classification follows GRI rules 1 and 6.
Import requirements (8433 20)
Importing field mowers under 8433 20 is governed by the Union Customs Code and the Machinery Regulation (EU) 2023/1230. Mounted and trailed mowers are subject to Regulation (EU) No 167/2013. CE marking is required. Duty rates should be verified in TARIC.
Customs duties for subheading 8433 20
MFN duty rates should be verified in TARIC. Agricultural machinery may benefit from reduced VAT. Preferential rates under EU FTAs and GSP. Imports from Russia and Belarus are subject to EU sanctions. All rates should be verified in TARIC.
Seasonal import planning for CN 8433 20
Imports of other mowers including bar mowers under CN 8433 20 follow seasonal patterns - peak volumes occur pre-harvest (March-May) and pre-sowing (August-September). Planning customs clearance in advance helps avoid delays during peak season. The simplified procedure with AEO authorisation enables faster clearance. Transporting oversized machinery requires special transport permits. Temporary admission relief allows duty-free import for up to 24 months if the machinery is intended for re-export, with a guarantee covering potential duty liability.
Frequently asked questions
What does subheading 8433 20 cover?
Agricultural and municipal field mowers including cutter bar, disc, flail, side-arm and self-propelled types. Lawn mowers are under 8433 11 and 8433 19. Duty rates should be verified in TARIC.
Do field mowers require CE?
Field mowers under 8433 20 require CE under the Machinery Regulation (EU) 2023/1230 and Regulation (EU) No 167/2013 on agricultural machinery. Operating instructions and declaration of conformity required. Duty rates should be verified in TARIC.
How to distinguish lawn mowers from field mowers?
Lawn mowers (8433 11, 8433 19) are designed for lawns, parks and sports grounds. Field mowers (8433 20) are for agricultural grass and hay cutting. The key criterion is intended purpose and machine design. BTI recommended if in doubt.
Can other mowers including bar mowers (8433 20) be imported under inward processing?
Agricultural machinery under CN 8433 20 is not typical for inward processing, as this procedure applies to goods processed and re-exported.
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