8408 10 11 to 8408 10 99 · Marine propulsion engines
See the explanatory note to subheadings 8407 21 10 to 8407 29 00.
EU Combined Nomenclature · CN code · HS 8408.10
8408 10 91
8408 10 91: Marine diesel engines: For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
Marine diesel engines
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines):
- 8408 10 Marine propulsion engines:
- New, of a power:
- Exceeding 5000 kW:
- 8408 10 91 For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- End-use reliefNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1549/06
Import requirements 7
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
- Import controlImport/export restriction - Common Military List (CML) goods
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 14
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export control on restricted goods and technologiesSanctions regime: Libya | Libya | Regulation 1325/17 | 19 July 2017 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export controlSanctions regime: Zimbabwe | Zimbabwe | Regulation 0384/26 | 19 February 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 20 July 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 3% / 5% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
Footnotes
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
EU: imports by month · HS 8408.10
last 12 months€180.3m-4.1% · previous 12 months
Average import price€21.62 per kg
Preferential rate31%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €54.7m | 30.4% | -45.2% |
 United Kingdom | €38.4m | 21.3% | +54.3% |
 Japan | €28.9m | 16% | +11.1% |
 China | €15.7m | 8.7% | +59.6% |
 South Korea | €12.1m | 6.7% | -2.4% |
 India | €8m | 4.5% | +611.8% |
 Brunei | €6.9m | 3.8% | — |
 Mexico | €5.1m | 2.8% | +17% |
Same subheading in other tariffs
8408.10 Compression-ignition internal combustion piston engines: marine propulsion engines
UK 2% Third-country duty 18 tariff lines 
Türkiye Free – 2.7% Third-country duty 18 tariff lines · average 1.4% USA 2.5% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line Mexico Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Brazil 20% Third-country duty 2 tariff lines 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 4 tariff lines · average 2.5% Japan Free Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 6 tariff lines 
North Macedonia 15% Third-country duty 18 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 8408.10
- 8408 10 11For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 19Compression-ignition internal combustion piston engines: marine propulsion engines, used, other
- 8408 10 23For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 27Not exceeding 50 kW: other
- 8408 10 31For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 39Exceeding 50 kW but not exceeding 100 kW: other
- 8408 10 41For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 49Exceeding 100 kW but not exceeding 200 kW: other
- 8408 10 51For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 59Exceeding 200 kW but not exceeding 300 kW: other
- 8408 10 61For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 69Exceeding 300 kW but not exceeding 500 kW: other
- 8408 10 71For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 79Exceeding 500 kW but not exceeding 1000 kW: other
- 8408 10 81For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 89Exceeding 1000 kW but not exceeding 5000 kW: other
- 8408 10 91For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000
- 8408 10 99New, of a power: exceeding 5000 kW, other
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
General
For the purposes of subheadings 8407 34 10, 8407 90 50 and 8408 20 10, ‘for the industrial assembly’ applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors).
These subheadings can be applied only to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, they do not cover similar engines used as spare parts.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000 | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | Free | p/st |
| 2022 | unchanged | Free | p/st |
| 2021 | unchanged | Free | p/st |
| 2020 | unchanged | Free | p/st |
| 2019 | For seagoing vessels of headings 8901 to 8906, tugs of subheading 89040010 and warships of subheading 89061000 | Free | p/st |
In the EU Combined Nomenclature, 8408 10 91 is one of 18 lines under subheading 8408.10, compression-ignition internal combustion piston engines.
The third-country duty is free, and quantities are declared in p/st.
In the 12 months to August 2026, the EU imported marine diesel engines (HS 8408.10) worth €180.3m (down 4% on the year before), at an average of €21.62 per kg; United States supplied 30%, followed by United Kingdom.
For the same subheading, the UK duty is 2%, the Türkiye duty is 0%–2.7%, the US duty is 2.5%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 8408.10 worth US$990m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$31m.
Questions and answers
What is the EU import duty for CN code 8408 10 91?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 8408.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$111m), followed by Japan.
Typical products
Everyday names, not part of the legal text.