EU Combined Nomenclature · CN code · HS 8428.90
Other lifting and handling machinery
Not declarable on its own: use one of its 1 subdivisions 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.
| Company | Rate |
|---|---|
| Hunan Sinoboom Intelligent Equipment Co., Ltd. 89DL | 42% |
| Oshkosh JLG (Tianjin) Equipment Technology Co., Ltd. 89DM | 22.5% |
| Terex (Changzhou) Machinery Co., Ltd. 89DN | 22.9% |
| Zhejiang Dingli Machinery Co., Ltd. 89DO | 6.4% |
| Lingong Heavy Machinery Co., Ltd. 89DP | 30.1% |
| Zoomlion Intelligent Access Machinery Co., Ltd. 89DQ | 30.1% |
| XCMG Fire Fighting Safety Equipment Co., Ltd. 89DR | 30.1% |
| Sunward Intelligent Equipment Co., Ltd. 89DS | 30.1% |
| Haulotte Access Equipment Manufacturing (Changzhou) Co., Ltd. 89DT | 30.1% |
| Fronteq (Changzhou) Machinery Co., Ltd. 89DU | 30.1% |
| Jiangsu Liugong Machinery Co., Ltd. 89DV | 30.1% |
| Hangcha Group Co., Ltd. 89DW | 30.1% |
| Shandong Chufeng Heavy Industry Machinery Co., Ltd. 89DX | 30.1% |
| Reeslift Ltd. 89DY | 30.1% |
| Mantall Heavy Industry Co., Ltd 89DZ | 30.1% |
| Shandong Qiyun Group Co., Ltd 89EA | 30.1% |
| Jinan Juxin Machinery Co., Ltd 89EB | 30.1% |
| Shandong Yuntian Intelligent Machinery Equipment Co., Ltd. 89EC | 30.1% |
| Zhejiang Noblelift Equipment Joint Stock Co. Ltd 89MH | 54.6% |
| Company | Rate |
|---|---|
| Hunan Sinoboom Intelligent Equipment Co., Ltd. 89DL | 7.3% |
| Oshkosh JLG (Tianjin) Equipment Technology Co., Ltd. 89DM | Free |
| Terex (Changzhou) Machinery Co., Ltd. 89DN | 12.1% |
| Zhejiang Dingli Machinery Co., Ltd. 89DO | 14.2% |
| Lingong Heavy Machinery Co., Ltd. 89DP | 12.1% |
| Zoomlion Intelligent Access Machinery Co., Ltd. 89DQ | 11.6% |
| XCMG Fire Fighting Safety Equipment Co., Ltd. 89DR | 12.1% |
| Sunward Intelligent Equipment Co., Ltd. 89DS | 14.2% |
| Haulotte Access Equipment Manufacturing (Changzhou) Co., Ltd. 89DT | 12.1% |
| Fronteq (Changzhou) Machinery Co., Ltd. 89DU | 12.1% |
| Jiangsu Liugong Machinery Co., Ltd. 89DV | 12.1% |
| Hangcha Group Co., Ltd. 89DW | 12.1% |
| Shandong Chufeng Heavy Industry Machinery Co., Ltd. 89DX | 12.1% |
| Reeslift Ltd. 89DY | 14.2% |
| Mantall Heavy Industry Co., Ltd 89DZ | 12.1% |
| Shandong Qiyun Group Co., Ltd 89EA | 14.2% |
| Jinan Juxin Machinery Co., Ltd 89EB | 12.1% |
| Shandong Yuntian Intelligent Machinery Equipment Co., Ltd. 89EC | 12.1% |
| Zhejiang Noblelift Equipment Joint Stock Co. Ltd 89MH | 12.1% |
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 8428 90 90 20 | Mobile access equipment designed for the lifting of persons, self-propelled, with a maximum working height of 6 meters or more |
| 8428 90 90 80 | Other |
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 September 2017 |
| 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 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 30 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 5% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 25% TEDB · 30 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
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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.
This subheading includes:
1. roller tables or roller conveyors, power-driven or not, intended for feeding the stock into the rolling stand and removing it therefrom or for transporting the stock from one stand to another;
2. pinch rolls with an analogous function to the above machines, consisting of two series of rollers between which the stock passes;
3. roller cooling beds which are situated at the end of the rolling-mill lines on which the stock (for example, bars and wire) is conveyed slowly while being allowed to cool in the ambient air;
4. lifting or tilting tables for rolling-mills with several superimposed sets of rolls (three high and double two high stands). Such apparatus comprises a table tilting on an axis situated at the furthest extremity of the rolling-mill. The tables are fitted with power-driven rollers. After passing through one set of rollers, the stock arrives on the table which then tilts and aligns with the next set of rolls between which the stock is pushed by means of power-driven rollers;
5. transfers used in parallel-stand rolling-mills for transferring, for example, bars from the roller table of the first stand to that of the second stand;
6. tilting and turn-over devices;
7. machinery designed for the remote handling of highly radioactive substances.
This subheading does not include automatic ingot manipulators and machinery (for example, cranes and overhead travelling cranes), which, although used for feeding rolling-mills, does not participate directly in the work of the latter (subheading 8426 12 00, 8426 41 00, 8426 49 00 or 8426 99 00).
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 | — |
CN code 8428 90 90 is a line of the EU Combined Nomenclature under HS 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 EU, anti-dumping duty of 52.5% applies on top of the customs duty to goods from China.
In the EU, countervailing duty of 14.2% applies on top of the customs duty to goods from China.
Imports of other lifting and handling machinery (HS 8428.90) into the EU came to €1.2bn between September 2025 and August 2026 (up 1% on the year before); 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$4.5bn 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.
Anti-dumping duty of 52.5% on goods from China; Countervailing duty of 14.2% on goods from China. These are charged on top of the customs duty.
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.