EU Combined Nomenclature · CN code · HS 8423.20
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 |
TARIC data as of 27 October 2026
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 · 27 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Japan | €11.2m | 42.9% | +17% |
 Iceland | €4.4m | 16.8% | +68.4% |
 China | €2.8m | 10.7% | +35.6% |
 South Korea | €2.3m | 8.7% | +1,063% |
 United States | €2.2m | 8.5% | +413.6% |
 United Kingdom | €1.5m | 5.8% | -11.8% |
 Canada | €498k | 1.9% | -9.1% |
 Türkiye | €396k | 1.5% | +177.3% |
8423.20 Scales for continuous weighing of goods on conveyors
UK Free Third-country duty 2 tariff lines Türkiye 1.7% Third-country duty 2 tariff lines USA Free – 2.9% General (MFN) 2 tariff lines · average 1.4% Canada Free General (MFN) 1 tariff line 
Mexico Free – 15% General (MFN) 2 tariff lines · average 7.5% 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% Japan Free General (MFN) 1 tariff line 
Taiwan Free – 3.4% General (MFN) 2 tariff lines · average 1.7% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 8% General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 1 tariff line 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.
These scales are considered to be ‘electronic scales’ if microprocessors are built into the scales' measuring instrument, for example, in order to calculate the cost of the amount weighed using the unit price (for example, price per kilogram) entered into the scale.
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
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 | Using electronic means for gauging weight | 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 | Using electronic means for gauging weight | Free | p/st |
Since 2017; before, these goods were classified under 8423 20 00.
CN code 8423 20 10 is a line of the EU Combined Nomenclature under HS subheading 8423.20 (scales for continuous weighing of goods on conveyors).
The third-country duty is free, and quantities are declared in p/st.
Imports of goods of subheading 8423.20 into the EU came to €26.1m between September 2025 and August 2026 (up 46% on the year before); Japan supplied 43%, followed by Iceland.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 0%–2.9%, the Canada duty is free, the Mexico duty is 0%–15%, 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%–3.4%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 8% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8423.20 worth US$40m in 2024; the largest supplier from outside the EU was Japan, and the United Kingdom ranked 2nd with US$1m.
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.
For subheading 8423.20 as a whole, the largest supplier from outside the EU in 2024 was Japan (US$3m), followed by the United Kingdom.