EU Combined Nomenclature · CN code · HS 8428.39

8428 39 20

8428 39 20: Other continuous-action elevators and conveyors, for goods: other, roller conveyors

Other continuous conveyors

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics):
  2. Other continuous-action elevators and conveyors, for goods or materials:
  3. 8428 39 Other:
  4. 8428 39 20 Roller conveyors

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
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 1

  • 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
    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

Export measures 6

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 controlSanctions regime: Iran Iran Regulation 0267/12 30 September 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 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 13% reduced rate
  • 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

EU: imports by month · HS 8428.39

last 12 months€493.6m+21.5% · previous 12 months
Average import price€12.60 per kg
Preferential rate0%
Jan 2024: €22.7mFeb 2024: €27.2mMar 2024: €23.7mApr 2024: €29.2mMay 2024: €30.9mJun 2024: €22.8mJul 2024: €26.1mAug 2024: €24.4mSept 2024: €26.4mOct 2024: €36.4mNov 2024: €27.5mDec 2024: €28.1mJan 2025: €22.2mFeb 2025: €29.6mMar 2025: €30.9mApr 2025: €35.1mMay 2025: €40.9mJun 2025: €44.2mJul 2025: €47.7mAug 2025: €37.3mSept 2025: €32.2mOct 2025: €49.3mNov 2025: €50.4mDec 2025: €42mJan 2026: €53.4mFeb 2026: €40.9mMar 2026: €60.1mApr 2026: €38.9mMay 2026: €30.5mJun 2026: €27.4mJul 2026: €39.4mAug 2026: €29.2m 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 €248.8m 50.4% +65.2%
United Kingdom €53m 10.7% +39.7%
Switzerland €38.3m 7.8% -10.7%
South Korea €37.4m 7.6% -10.9%
United States €33.4m 6.8% -52.2%
Türkiye €32.7m 6.6% +27.1%
Canada €14.8m 3% +147.7%
Japan €10.8m 2.2% +62.4%

Same subheading in other tariffs

8428.39 Other continuous-action elevators and conveyors, for goods: other

EU lines: 8428.39

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.

  • N356427 U.S. CBP 16 December 2025 · 8428.39.00.00

    The tariff classification of a conveyor module from Denmark

  • N355218 U.S. CBP 10 November 2025 · 8428.39.00.00

    The tariff classification of a transfer conveyor from Canada

  • N340050 U.S. CBP 23 May 2024 · 8428.39.00.00

    The tariff classification of an automatic powder coating line from Turkey

  • N334779 U.S. CBP 28 August 2023 · 8428.39.00.00

    The tariff classification of a conveyor system from China

6 rulings in total for this code

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.

8428 · Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

This heading does not include caterpillar lifts with caterpillar track systems used to move wheelchairs with their occupants up or downstairs, these fall in heading 8714 as accessories for wheelchairs.

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 Roller conveyors Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Roller conveyors Free —

CN code 8428 39 20 is a line of the EU Combined Nomenclature under HS subheading 8428.39 (other continuous-action elevators and conveyors, for goods: other).

The third-country duty is free, and quantities are declared in —.

Imports of other continuous conveyors (HS 8428.39) into the EU came to €493.6m between September 2025 and August 2026 (up 22% on the year before); China supplied 50%, followed by United Kingdom.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, 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 8428.39 worth US$2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$41m.

Questions and answers

What is the EU import duty for CN code 8428 39 20?

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 8428.39 as a whole, the largest supplier from outside the EU in 2024 was China (US$124m), followed by South Korea.

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