Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
Y957 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part V 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 control
Applies to goods from
Iran
Legal act
Regulation 0267/12
Documents
Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
Import controlImport/export restriction - Common Military List (CML) goods
Applies to goods from
Russia
Legal act
Regulation 0833/14
Documents
Y759 Goods other than those described in the Common Military List of the European Union
Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
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
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
8421 39 35 10
For use in civil aircraft
8421 39 35 90
Other
Export measures 17
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 authorizationSanctions regime: North Korea
North Korea
Regulation 1509/17
1 July 2019
Export controlSanctions regime: Crimea and Sevastopol
Ukraine
Regulation 0692/14
25 February 2025
Export controlSanctions regime: North Korea
North Korea
Regulation 1509/17
1 September 2017
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
1 July 2024
Export control on restricted goods and technologiesSanctions regime: North Korea
North Korea
Regulation 1509/17
1 September 2017
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: North Korea
North Korea
Regulation 1509/17
11 April 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
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 31 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia5% reduced rate
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 31 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
1.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
600015177HMRC18 June 2026 – 17 June 2029 · 8421 39 25 90
The suction cartridge filter and manifold are accessories for regenerative blowers, designed to ensure efficient operation and long-lasting performance. The suction cartridge filter features a high-quality paper element protected by a painted steel cover, safeguarding it from atmospheric…
600014981HMRC27 January 2026 – 26 January 2029 · 8421 39 25 90
The product is an IFU Insertion Filter which is an inline air filtration unit intended for small ventilation systems for rough filtration. It consists of a galvanized steel circular housing fitted with a removable cassette containing a coarse (G3) filter. It is secured by a fine-meshed net with…
600013326HMRC24 July 2025 – 23 July 2028 · 8421 39 85 90
Direct Fired Thermal Oxidiser (DFTO) For Air Pollutants In Plastic Pyrolysis Plant Part of the design of Pyrolysis technology which is making PPO (Plastic Pyrolysis Oil) from chemically processing single use plastic. The Thermal Oxidiser will ensure that no hazardous gases are released into the…
600011727HMRC2 December 2024 – 1 December 2027 · 8421 39 25 90
The product is an air purifier, a heater and a cooling fan. Air is drawn into the product and passed through the integrated filtration system. The sensors located in the product senses microscopic particles, gases, Volatile Organic compounds (VOC), NO2, Temperature, Relative Humidity (RH) and…
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.
8421 39 35 · By a catalytic process
This subheading includes catalytic exhaust gas purifiers for fitting in the exhaust systems of motor vehicles or in flue gas lines of industrial plant, to remove the nitrogen oxide and, possibly, other pollutants (for example, carbon monoxide and hydrocarbons) from the exhaust or flue gases by means of a chemical reaction in order to reduce air pollution. Catalytic converters fitted in motor vehicles consist of a housing containing a ceramic honeycomb (monolithic support) composed of channels coated with activated catalytic material. In industrial plant, flue gas purifiers consist of a support frame containing a large number of catalytic components. Monolithic supports and catalytic components presented separately, however, are classified as catalysts in heading 3815.
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.
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
By a catalytic process
1.7%
—
2025
unchanged
1.7%
—
2024
unchanged
1.7%
—
2023
unchanged
1.7%
—
2022
unchanged
1.7%
—
2021
unchanged
1.7%
—
2020
unchanged
1.7%
—
2019
By a catalytic process
1.7%
—
Code history
Since 2017; before, these goods were classified under 8421 39 60.
In the EU Combined Nomenclature, 8421 39 35 is one of 4 lines under subheading 8421.39, filtering or purifying machinery and apparatus for gases: other.
The third-country duty is 1.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 1.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported other gas filtering and purifying machinery (HS 8421.39) worth €1.6bn (down 0% on the year before), at an average of €23.99 per kg; United Kingdom supplied 24%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–1.7%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is free, 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 5%.
EU member states imported goods of subheading 8421.39 worth US$6.8bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$443m.
Questions and answers
What is the EU import duty for CN code 8421 39 35?
The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8421 39 35?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8421.39 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$443m), followed by China.
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EU Combined Nomenclature · CN code · 
United Kingdom
United States
China
Switzerland
Türkiye
Japan
South Korea
Mexico
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria