EU Combined Nomenclature · CN code · HS 8428.90
Other lifting and handling machinery
✓ 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 | 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 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 26 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 9% reduced rate 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 5% reduced rate 
Luxembourg 17% 
Malta 5% reduced rate 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €360.9m | 30.8% | +20.4% |
 United Kingdom | €236m | 20.1% | +0.3% |
 Japan | €134.8m | 11.5% | -17.2% |
 Switzerland | €116.3m | 9.9% | +22.4% |
 United States | €116.2m | 9.9% | -12.6% |
 South Korea | €38.3m | 3.3% | -33.1% |
 Canada | €28.2m | 2.4% | +13% |
 Türkiye | €22.5m | 1.9% | +33.3% |
8428.90 Other lifting, handling, loading or unloading machinery: other machinery
UK Free Third-country duty 4 tariff lines Türkiye Free Third-country duty 5 tariff lines USA Free General (MFN) 1 tariff line Canada Free General (MFN) 3 tariff lines 
Mexico Free – 15% General (MFN) 6 tariff lines · average 5% 
Brazil 7.2% – 20% General (MFN) 4 tariff lines · average 13.6% 
Argentina Free – 12.6% General (MFN) 16 tariff lines · average 11% 
Peru Free General (MFN) 2 tariff lines 
New Zealand 5% General (MFN) 8 tariff lines Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia Free General (MFN) 4 tariff lines 
Nigeria 5% General (MFN) 1 tariff line 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.
The tariff classification of a Loadout System and an Automation System from Canada
The tariff classification of a mobile container carrier from China
The tariff classification of an automated lumber bundle formation system from Canada
The tariff classification of a vehicle lift, an automated mobile robot, and a pallet buffer from Israel
The item is a wheeled stand specially designed to support an aircraft ejection seat during manufacture or maintenance. The seat stand has an interface to which different adaptors can be used to accommodate different ejection seats or seat sub-assemblies. These stands are used by the manufacturer…
Caravan manoeuvring system. Consists of a gear driven mover, a remote control and a mother board. Designed to move your caravan without the need to manually push or use a tow on a vehicle, used to lift, move and level the caravan when the ground is not flat. Works by attaching the system to the…
The product is a Torpedo Trolley. The trolley is used to transport torpedo weapons around a ship, usually moved from the weapon storage facility to the torpedo launcher. The trolley can move the torpedo's around at ground level and also lift them up and down. The trolley is made from Zinc Plated…
48 rulings in total for this code
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.
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
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 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
In the EU Combined Nomenclature, 8428 90 79 is one of 3 lines under subheading 8428.90, other lifting, handling, loading or unloading machinery: other machinery.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported other lifting and handling machinery (HS 8428.90) worth €1.2bn (up 1% on the year before), at an average of €10.33 per kg; China supplied 31%, 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 0%–15%, 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 8428.90 worth US$4bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$256m.
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.
For subheading 8428.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$708m), followed by the United Kingdom.
Everyday names, not part of the legal text.