EU Combined Nomenclature · CN code · HS 8427.90

8427 90 00

8427 90 00: Fork-lift trucks: other trucks

Other works trucks with lifting (non-powered)

Not declarable on its own: use one of its 3 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment:
  2. 8427 90 00 Other trucks

What you pay

Importing into EU

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5
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 8

  • Anti-dumping dutyDefinitive anti-dumping duty 70.8%
    Only for
    8427 90 00 11 Consigned from Thailand
    Applies to goods from
    all countries except China
    Legal act
    Regulation 0670/24
  • Anti-dumping dutyDefinitive anti-dumping duty 70.8%
    Only for
    8427 90 00 11 Consigned from Thailand
    Applies to goods from
    China
    Legal act
    Regulation 0670/24
    Rates for named exporters (2)
    CompanyRate
    Ningbo Logitrans Handling Equipment Co., Ltd A07054.1%
    Zhejiang Noblelift Equipment Joint Stock Co. Ltd A60370.8%
  • Anti-dumping dutyDefinitive anti-dumping duty 70.8%
    Only for
    8427 90 00 19 Other
    Applies to goods from
    China
    Legal act
    Regulation 0670/24
    Rates for named exporters (2)
    CompanyRate
    Ningbo Logitrans Handling Equipment Co., Ltd A07054.1%
    Zhejiang Noblelift Equipment Joint Stock Co. Ltd A60370.8%
  • Anti-dumping dutyDefinitive anti-dumping duty 70.8%
    Only for
    8427 90 00 30 Hand pallet trucks with a so-called “weight indication system” consisting of a weighing mechanism not integrated in the chassis, that is to say not integrated in the forks
    Applies to goods from
    China
    Legal act
    Regulation 0670/24
    Rates for named exporters (2)
    CompanyRate
    Ningbo Logitrans Handling Equipment Co., Ltd A07054.1%
    Zhejiang Noblelift Equipment Joint Stock Co. Ltd A60370.8%
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • 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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    Regulation 0573/24
    Documents
    • Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
    • Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
    • Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • 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
    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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

8427 90 00 11Consigned from Thailand
8427 90 00 19Other
8427 90 00 30Hand pallet trucks with a so-called “weight indication system” consisting of a weighing mechanism not integrated in the chassis, that is to say not integrated in the forks
8427 90 00 80Other

Export measures 7

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
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 controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export control - Waste All third countries Regulation 1157/24 21 May 2026
Export control of fluorinated greenhouse gases All third countries Regulation 0573/24 12 March 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 more

Congo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
Mercosur Argentina, Brazil, Paraguay, Uruguay Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
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. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

EU: imports by month · HS 8427.90

last 12 months€145.7m-4.8% · previous 12 months
Average import price€2.58 per kg
Preferential rate34%
Jan 2024: €8.6mFeb 2024: €11.5mMar 2024: €10.6mApr 2024: €12.2mMay 2024: €11.9mJun 2024: €12.1mJul 2024: €13.6mAug 2024: €14.4mSept 2024: €13.9mOct 2024: €15.2mNov 2024: €13.6mDec 2024: €11.1mJan 2025: €13.6mFeb 2025: €10.7mMar 2025: €12.8mApr 2025: €11.4mMay 2025: €13mJun 2025: €12.1mJul 2025: €14.1mAug 2025: €11.5mSept 2025: €12.8mOct 2025: €11.2mNov 2025: €11.8mDec 2025: €10.9mJan 2026: €12.1mFeb 2026: €10.2mMar 2026: €12.8mApr 2026: €10.7mMay 2026: €10.6mJun 2026: €14.5mJul 2026: €13.1mAug 2026: €14.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €61.9m 42.5% -2.9%
Vietnam €40.7m 28% -7.8%
Malaysia €9.5m 6.6% -26%
United States €8.9m 6.1% +6.2%
United Kingdom €6.6m 4.5% +22.6%
Türkiye €5.9m 4% -6.4%
India €2m 1.4% -61%
Taiwan €1.9m 1.3% +115.4%

Same subheading in other tariffs

8427.90 Fork-lift trucks: other trucks

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.

  • N356987 U.S. CBP 29 December 2025 · 8427.90.00.90

    The tariff classification of a pallet jack and wheel from China

  • N339116 U.S. CBP 5 April 2024 · 8427.90.00.20

    The tariff classification of a scissor lift from China

Legal notes

Chapter notes: Chapter 84 →

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.

8427 and 8429 · Fork-lift trucks; other works trucks fitted with lifting or handling equipment:

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers:

These headings include, self-propelled, wheeled machines, equipped with a telescopic front boom – designed to accommodate various interchangeable tools (such as forks, pallet forks, arms, pliers, shovels) – making them potentially classifiable in headings 8427 or 8429.

Depending on their configuration at the time of the presentation, their classification is determined according to the following principles:

(1) machines presented with a specific interchangeable tool, are classified under the heading corresponding to the function of the machine equipped with that tool. For example, if the machine is presented with a fork-lift, it should be classified under heading 8427. (See also the HS Classification opinion 842720/1.),

(2) machines presented with several interchangeable tools that enable them to perform functions falling under the scope of headings 8427 and 8429, are classified in accordance with Note 3 to Section XVI or by application of General Interpretative Rule 3 (c). (See also the (HSEN) to heading 8426, SELF-PROPELLED AND OTHER “MOBILE” MACHINES (b) (1)),

(3) the same machines presented without any interchangeable tools as mentioned above are classified by application of General Interpretative Rule 3 (c) under heading 8429.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Other trucks 4% p/st
2025 unchanged 4% p/st
2024 unchanged 4% p/st
2023 unchanged 4% p/st
2022 unchanged 4% p/st
2021 unchanged 4% p/st
2020 unchanged 4% p/st
2019 Other trucks 4% p/st

CN code 8427 90 00 is a line of the EU Combined Nomenclature under HS subheading 8427.90 (fork-lift trucks: other trucks).

The third-country duty is 4%, and quantities are declared in p/st.

152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 4%.

In the EU, anti-dumping duty of 70.8% applies on top of the customs duty to goods from China.

Imports of other works trucks with lifting (non-powered) (HS 8427.90) into the EU came to €145.7m between September 2025 and August 2026 (down 5% on the year before); China supplied 43%, followed by Vietnam.

For the same subheading, the UK duty is 4%, the Türkiye duty is 4%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 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 5% and the Nigeria duty is 5%.

EU member states imported goods of subheading 8427.90 worth US$432m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$3m.

Questions and answers

What is the EU import duty for CN code 8427 90 00?

The third-country duty in the EU Combined Nomenclature is 4%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 8427 90 00?

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.

Do anti-dumping or other extra duties apply to 8427 90 00?

Anti-dumping duty of 70.8% on goods from China. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 8427.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$64m), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.