84335100
KERNREAKTOREN, KESSEL, MASCHINEN, APPARATE UND MECHANISCHE GERÄTE; TEILE DAVON›Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437
Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, Mähdrescher
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
27 Dok.
C085Y146C057C079C082Y054+21
Praferenzen
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%
Hinweise
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.
Official control - plantsERGA OMNES (excl. CH)R2072/19
Official control - plants
ERGA OMNES (excl. CH)R2072/19
Dokumente / Referenzen
C085Y146
Bedingungen
- B001Presentation of a certificate/licence/document: C085- Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y146- Import/export allowed after control
- B099Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD744Plants, plant products and other objects are exempted from identity and physical checks at border control posts other than controls carried out pursuant to Article 15(2) of Regulation (EU) No 1143/2014, provided that they are intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031. (Article 5 of Regulation (EU) 2019/2122)
- CD743The entry into free circulation is subject to the presentation of a common health entry document (CHED-PP), for consignments of: (i) plants, plant products and other objects referred to in point (c) of Article 47(1) of Regulation (EU) 2017/625; or (ii) plants, plant products and other objects subject at their entry into the Union to one of the measures or conditions provided for in points (d), (e) or (f) of Article 47(1) of Regulation (EU) 2017/625; [Article 40(1)(c) of the Commission Implementing Regulation (EU) 2019/1715]
Official control - plantsERGA OMNES (excl. CH)R2072/19
Official control - plants
ERGA OMNES (excl. CH)R2072/19
Import control of fluorinated greenhouse gasesERGA OMNESR0573/24
Import control of fluorinated greenhouse gases
ERGA OMNESR0573/24
Dokumente / Referenzen
C057C079C082Y054Y120Y121Y123Y152Y160Y163Y169Y179Y986
Bedingungen
- Y001Other conditions: Y152- Import/export allowed after control
- Y005Other conditions: Y986- Import/export allowed after control
- Y010Other conditions: Y160- Import/export allowed after control
- Y015Other conditions: Y169- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YA001Other conditions: Y123- Import/export allowed after control
- YA005Other conditions: Y160- Import/export allowed after control
- YA090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YB001Other conditions: C057- Import/export allowed after control
- YB005Other conditions: C079- Import/export allowed after control
- YB010Other conditions: C082- Import/export allowed after control
- YB015Other conditions: Y120- Import/export allowed after control
- YB020Other conditions: Y160- Import/export allowed after control
- YB026Other conditions: Y179- Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YC001Other conditions: Y054- Import/export allowed after control
- YC005Other conditions: Y160- Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YD001Other conditions: Y163- Import/export allowed after control
- YD005Other conditions: Y160- Import/export allowed after control
- YD090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YE001Other conditions: Y121- Import/export allowed after control
- YE005Other conditions: Y160- Import/export allowed after control
- YE090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD917By virtue of Article 4(6) of Regulation (EU) 2024/573, the placing on the market of fluorinated greenhouse gases shall be prohibited, unless importers provide evidence that any trifluoromethane, produced as a by-product during the production process of the fluorinated greenhouse gases has been destroyed or recovered for subsequent use, using best available techniques.By virtue of Article 11.1. of Regulation (EU) 2024/573, the placing on the market of products and equipment, including parts thereof, listed in Annex IV, with an exemption for military equipment, shall be prohibited from the date specified in that Annex.By virtue of Article 11.1 sub paragraph 2 (a)(b), (c) of Regulation (I) 2024/573, the placing on the market of parts of products and equipment required for repair and servicing of existing equipment listed in Annex IV shall be allowed. By virtue of Article 11.3. of Regulation (EU) 2024/573, the placing on the market of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II, empty, or fully or partially filled, shall be prohibited.By virtue of Article 11.4 of Regulation (EU) 2024/573, undertakings which place on the market refillable containers for fluorinated greenhouse gases shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling, in particular identifying the relevant actors, their obligatory commitments and the relevant logistical arrangements.By virtue of Article 12 of Regulation (EU) 2024/573, the following products and equipment that contain fluorinated greenhouse gases or whose functioning relies upon those gases shall only be placed on the market if they are labelled as:(a) refrigeration equipment ;(b)air-conditioning equipment ; (c)heat pumps ;(d)fire protection equipment ; (e)electrical switchgear ;(f)aerosol dispenser that contain fluorinated greenhouse gases, including metered dose inhalers;(g)all fluorinated greenhouse gas containers ;(h)fluorinated greenhouse gas-based solvents ; or(i)organic Rankine cycles.By virtue of Article 16 of Regulation (EU) 2024/573, the placing on the market of hydrofluorocarbons shall be allowed only to the extent that importers have been allocated quota by the Commission as set out in Article 17.By virtue of Article 19.1 of Regulation (EU) 2024/573, refrigeration and air-conditioning equipment, heat pumps and metered dose inhalers pre-charged with substances listed in Section 1 of Annex I shall not be placed on the market unless those substances with which the products or equipment have been pre-charged are accounted for within the quota system.By virtue of Article 19.2 of Regulation (EU) 2024/573, the placing on the market of goods falling under the provisions of Article 19.1 shall be subject to the presentation of a declaration of conformity.By virtue of Article 19.6 of Regulation (EU) 2024/573, undertakings that placed on the market less than 10 tonnes of CO2 equivalent of hydrofluorocarbons, per year, contained in the products or equipment referred to in Article 19.1 shall be exempted from the provisions of Article 19. By virtue of Article 20.4 of Regulation (EU) 2024/573, the undertakings shall have a valid registration in the F-gas Portal prior to carrying out any of the activities listed in points (a) to (g).By virtue of Article 23.3 (a) of Regulation (EU) 2024/573, the F-gas Portal registration identification number shall be declared.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.
Import control - WasteERGA OMNESR1013/06
Import control - Waste
ERGA OMNESR1013/06
Dokumente / Referenzen
C669C670C672Y923
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672- Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C669- Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923- Import/export allowed after control
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg- Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
- I001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672- Import/export allowed after control
- I002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C670- Import/export allowed after control
- I003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923- Import/export allowed after control
- I004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg- Import/export allowed after control
- I005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD572The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.
- CD577The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.
- CD574If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.
- CD573The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg
Export control - WasteALLTCR1013/06
Export control - Waste
ALLTCR1013/06
Dokumente / Referenzen
C669C670C672Y923
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672- Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C669- Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923- Import/export allowed after control
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg- Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
- I001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672- Import/export allowed after control
- I002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C670- Import/export allowed after control
- I003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923- Import/export allowed after control
- I004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg- Import/export allowed after control
- I005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD572The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.
- CD573The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg
- CD577The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.
- CD576Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).
- CD574If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.
Export control of fluorinated greenhouse gasesALLTCR0573/24
Export control of fluorinated greenhouse gases
ALLTCR0573/24
Dokumente / Referenzen
Y121Y123Y160Y161Y163Y168
Bedingungen
- Y001Other conditions: Y123- Import/export allowed after control
- Y010Other conditions: Y160- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YB001Other conditions: Y121- Import/export allowed after control
- YB010Other conditions: Y160- Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YC001Other conditions: Y163- Import/export allowed after control
- YC010Other conditions: Y160- Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YD001Other conditions: Y168- Import/export allowed after control
- YD010Other conditions: Y160- Import/export allowed after control
- YD020Other conditions: Y161- Import/export allowed after control
- YD090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM01012By virtue of Article 22.3.para 2 (Reg 2024/573) :From 12 March 2025 the export of foams, technical aerosols, stationary refrigeration and stationary air-conditioning equipment and stationary heat pumps as referred to in Annex IV that contain, or whose functioning relies upon, fluorinated greenhouse gases with a GWP of 1 000 or more shall be prohibited.The prohibition set out in the first subparagraph shall not apply to military equipment or to products and equipment that can be placed on the market in the Union in accordance with Annex IV.;
- CD918By virtue of Article 22 (1) of Regulation (EU) 2024/573 export of fluorinated greenhouse gases, and products and equipment containing those gases or whose functioning relies upon those gases shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 20(4) and (5).By virtue of Article 20(5) a valid registration in the F-Gas Portal at the moment of export constitutes a licence required under Article 22.By virtue of Article 22 (1), second paragraph, the provisions from Article 22 (1) do not apply to products and equipment that are personal effects.By virtue of Article 11(3) export of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II empty, or fully or partially filled, shall be prohibited. Such containers may only be stored or transported for subsequent disposal. The containers for laboratory or analytical uses of fluorinated greenhouse gases are excluded from export prohibition (Article 11(3)).By virtue of Article 12.9. of Regulation (EU) 2024/573 containers containing fluorinated greenhouse gases listed in Annex I and intended for direct export shall be labelled with an indication that the contents of the container are for direct export only.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.By virtue of article 22.5 of Reg. (EU) 573/2024 each undertaking with an establishment within the Union shall take all necessary measures to ensure that the export of refrigeration and air-conditioning equipment and of heat pumps, does not violate import restrictions that the importing state has notified under the Protocol.
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
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
19%V052Devices for writing and reading texts in Braille
19%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.
19%V999Other
19%Codes derselben Gruppe
843311Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, Mäher für Rasen, Parks oder Sportplätze, mit Motor, mit in einer horizontalen Ebene rotierendem Schneidwerk843319Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, Mäher für Rasen, Parks oder Sportplätze, andere843320Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Mähmaschinen, einschließlich Mähbalken für den Anbau an Zugmaschinen843330Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Heuwerbungsmaschinen843340Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, Stroh- oder Futterpressen, einschließlich Aufnahmepressen843352Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, andere Dreschmaschinen843353Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, Maschinen zum Ernten von Wurzeln oder Knollen843359Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold922/25-1
Steerable drive axle for combine harvesters
MetallGRI 1GRI 6
CZgold00-04/01
Cast iron bracket for lawnmower cutting unit
szary stop (żeliwo)GRI 1GRI 6
DEgold310/24-1
Sieve chain for agricultural cleaning machines
MetallGRI 1GRI 6
ITgold-BTI0830
Optical sorting machine for agricultural products
komponenty elektroniczne i mechaniczneGRI 1GRI 6
CZgold00-04/01
Safety bar for single-drum lawn mower
StahlGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Definition und Klassifizierungsumfang der Unterposition 8433 51
Die Unterposition 8433 51 der Kombinierten Nomenklatur umfasst Mähdrescher, d.h. selbstfahrende landwirtschaftliche Maschinen, die in einem einzigen Arbeitsgang Schneiden, Dreschen, Kornabscheidung und Kornreinigung durchführen. Mähdrescher gehören zu den technisch fortschrittlichsten Landmaschinen und sind mit Schneidwerken, Dreschtrommeln oder -rotoren, Sieben, Reinigungsgebläsen und Korntanks ausgestattet. Diese Unterposition gilt ausschließlich für Mähdrescher zur Ernte von Getreide wie Weizen, Gerste, Mais, Hafer und Roggen. Mähdrescher für andere Kulturen können unter der Unterposition 8433 59 eingereiht werden. Die Einreihung erfolgt gemäß den Allgemeinen Vorschriften (AV), insbesondere AV 1 und 6. Teile und Zubehör für Mähdrescher werden gesondert unter der Unterposition 8433 90 eingereiht. Separat verkaufte Schneidwerke können ebenfalls unter 8433 90 als Teile eingereiht werden. Im Zweifelsfall wird eine verbindliche Zolltarifauskunft (vZTA) empfohlen.
Einfuhranforderungen und Vorschriften für Mähdrescher (8433 51)
Die Einfuhr von Mähdreschern der Unterposition 8433 51 in die EU unterliegt dem Unionszollkodex (Verordnung (EU) Nr. 952/2013). Der Einführer muss eine EORI-Nummer besitzen und eine Zollanmeldung mit dem korrekten KN-Code abgeben. Als selbstfahrende Maschinen unterliegen Mähdrescher der Maschinenverordnung (EU) 2023/1230, die eine CE-Konformitätserklärung, CE-Kennzeichnung, Betriebsanleitung und vollständige technische Unterlagen erfordert. Die Norm EN ISO 4254-7 legt detaillierte Sicherheitsanforderungen für Mähdrescher fest, einschließlich Bedienerschutz, Absicherung von Schneid- und Dreschelementen sowie Warnsysteme. Mähdrescher, die auf öffentlichen Straßen fahren, können eine zusätzliche Typgenehmigung gemäß der Verordnung (EU) Nr. 167/2013 über landwirtschaftliche Fahrzeuge benötigen. Bei der Einfuhr aus Drittländern wird MwSt. erhoben. Der Transport von Mähdreschern kann Sondergenehmigungen für Übermaßtransporte erfordern. MFN-Zollsätze in TARIC prüfen.
Zollsätze und Handelsmaßnahmen für Unterposition 8433 51
Die MFN-Zollsätze für Mähdrescher der Unterposition 8433 51 sind in der aktuellen TARIC-Datenbank zu prüfen. Der EU-Mähdreschermarkt wird von europäischen Herstellern dominiert, aber Einfuhren aus Drittländern sind bedeutend. Präferenzzollsätze können im Rahmen von EU-FTA verfügbar sein, u.a. CETA (Kanada), EPA (Japan) und TCA (UK), sowie unter dem APS für Entwicklungsländer. Voraussetzung ist die Einhaltung der Ursprungsregeln und Vorlage eines Ursprungsnachweises (EUR.1, Rechnungserklärung oder REX). Mähdrescher können von autonomen Zollaussetzungen profitieren, wenn das Modell in der EU nicht in ausreichender Menge hergestellt wird. Einführer sollten in TARIC prüfen, ob Antidumping- oder Ausgleichszölle gelten. Einfuhren aus Russland und Belarus unterliegen EU-Sanktionen. MwSt. wird bei der Einfuhr erhoben. Alle aktuellen Zollsätze und Handelsmaßnahmen in TARIC prüfen.
Saisonale Einfuhrplanung für KN 8433 51
Die Einfuhr von Mähdrescher (KN-Code) der Unterposition 8433 51 unterliegt saisonalen Schwankungen - Spitzenvolumen fallen vor der Ernte (März-Mai) und der Aussaat (August-September) an. Vorausschauende Planung der Zollanmeldung über ATLAS vermeidet Verzögerungen in der Hochsaison. Das vereinfachte Verfahren mit AEO-Bewilligung ermöglicht schnellere Abfertigung. Der Transport übergroßer Maschinen erfordert Sondertransportgenehmigungen. Die vorübergehende Verwendung ermöglicht zollfreie Einfuhr für bis zu 24 Monate bei vorgesehener Wiederausfuhr.
Häufig gestellte Fragen
Was umfasst die Unterposition 8433 51 des EU-Zolltarifs?
Die Unterposition 8433 51 umfasst Mähdrescher, d.h. selbstfahrende Maschinen, die in einem Arbeitsgang schneiden, dreschen, Korn abscheiden und reinigen. Sie gilt ausschließlich für Getreidemähdrescher (Weizen, Gerste, Mais, Hafer, Roggen). Mähdrescher für andere Kulturen können unter 8433 59 eingereiht werden. Teile fallen unter 8433 90. Zollsätze und Handelsmaßnahmen in TARIC prüfen.
Benötigen Mähdrescher eine CE-Kennzeichnung und Typgenehmigung?
Ja, in die EU eingeführte Mähdrescher müssen die Maschinenverordnung (EU) 2023/1230 mit CE-Kennzeichnung und Konformitätserklärung erfüllen. Die EN ISO 4254-7 legt spezifische Sicherheitsanforderungen fest. Mähdrescher im öffentlichen Straßenverkehr können eine Typgenehmigung gemäß Verordnung (EU) 167/2013 benötigen. Die Betriebsanleitung muss in der Sprache des Benutzers vorliegen. Zollsätze in TARIC prüfen.
Welche Dokumente sind für die Einfuhr von Mähdreschern (8433 51) erforderlich?
Für die Einfuhr von Mähdreschern der Unterposition 8433 51 sind erforderlich: Handelsrechnung, Frachtdokument (CMR, B/L oder AWB), EORI-Nummer, CE-Konformitätserklärung, Betriebsanleitung und technische Unterlagen mit Risikobeurteilung. Für Präferenzzollsätze ist ein Ursprungsnachweis (EUR.1 oder Rechnungserklärung) erforderlich. Übermaßtransporte erfordern Sondergenehmigungen. Zollsätze in TARIC prüfen.
Können Mähdrescher (KN-Code) (8433 51) im aktiven Veredelungsverkehr eingeführt werden?
Landwirtschaftliche Maschinen der Unterposition 8433 51 sind kein typischer Gegenstand der aktiven Veredelung, da dieses Verfahren für verarbeitete und wiederausgeführte Waren gilt.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, Mähdrescher“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Mäh- oder Dreschmaschinen, einschließlich Stroh- oder Futterpressen; Gras- oder Heumäher; Maschinen zum Reinigen, Sortieren oder Sieben von Eiern, Obst oder anderen landwirtschaftlichen Erzeugnissen, ausgenommen Maschinen und Apparate der Position 8437, andere Erntemaschinen; Dreschmaschinen, Mähdrescher“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe