Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
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
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
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
Export measures 16
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
Restriction on exportSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
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 control on restricted goods and technologiesSanctions regime: North Korea
North Korea
Regulation 1509/17
1 January 2022
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: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
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 27 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%
Croatia25%
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 27 October 2026
EU: imports by month · HS 8428.70
last 12 months€1.1bn+150.6% · previous 12 months
Average import price€45.81 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
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
Industrial robots
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
Industrial robots
Free
—
2021
not in this year’s nomenclature
—
—
2020
not in this year’s nomenclature
—
—
2019
not in this year’s nomenclature
—
—
Code history
Since 2022; before, these goods were classified under 8428 90 90.
In the EU Combined Nomenclature, 8428 70 00 is one of 1 line under subheading 8428.70, other lifting, handling, loading or unloading machinery: industrial robots.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported industrial robots for handling (HS 8428.70) worth €1.1bn (up 151% on the year before), at an average of €45.81 per kg; Japan supplied 82%, followed by China.
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 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 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 8428.70 worth US$616m in 2024; the largest supplier from outside the EU was Japan, and the United Kingdom ranked 5th with US$11m.
Questions and answers
What is the EU import duty for CN code 8428 70 00?
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 8428.70 as a whole, the largest supplier from outside the EU in 2024 was Japan (US$141m), followed by China.
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