EU Combined Nomenclature · CN code · HS 8420.10
8420 10 81: Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor:
- 8420 10 Calendering or other rolling machines:
- Other:
- 8420 10 81 Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits
What you pay
Importing into EU
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 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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 6
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 | 22 October 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Iran (UAV and missiles) | Iran | Regulation 1529/23 | 31 January 2026 |
TARIC data as of 25 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 · 25 October 2026
EU: imports by month · HS 8420.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €11.8m | 42.5% | +42.6% |
 China | €8.4m | 30.1% | -12.7% |
 United States | €2.3m | 8.3% | -47.5% |
 South Korea | €2m | 7% | -86.5% |
 Türkiye | €1.2m | 4.3% | -15.1% |
 United Kingdom | €984k | 3.5% | -33.1% |
 Saudi Arabia | €271k | 1% | +2,590.9% |
 Norway | €223k | 0.8% | +2,155.7% |
Same subheading in other tariffs
8420.10 Calendering or other rolling machines
UK Free Third-country duty 4 tariff lines Türkiye 1.7% Third-country duty 4 tariff lines USA Free – 3.5% General (MFN) 3 tariff lines · average 1.2% 
Canada Free Third-country duty 4 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil 20% Third-country duty 2 tariff lines 
Argentina 12.6% Third-country duty 13 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free – 4% Third-country duty 3 tariff lines · average 2.7% 
GCC 5% Third-country duty 11 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 8420.10
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N360713 U.S. CBP
The tariff classification of a textile calendering machine from China
- N353977 U.S. CBP
The tariff classification of a flatbed laminator from Norway
- N314106 U.S. CBP
The tariff classification of the Bostitch Flash Laminator from China
- N304874 U.S. CBP
The tariff classification of the Melzer Card Production Line from Germany
6 rulings in total for this code
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 | Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Roll laminators of a kind used solely or principally for the manufacture of printed circuit substrates or printed circuits | Free | — |
Code history
Since 2017; before, these goods were classified under 8420 10 80.
CN code 8420 10 81 is a line of the EU Combined Nomenclature under HS subheading 8420.10 (calendering or other rolling machines).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 8420.10 into the EU came to €27.8m between September 2025 and August 2026 (down 34% on the year before); Switzerland supplied 43%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 0%–3.5%, the Canada duty is free, the Mexico duty is free, 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 0%–4%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 8420.10 worth US$138m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 8420 10 81?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. 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 8420.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$29m), followed by Switzerland.
Typical products
Everyday names, not part of the legal text.