EU Combined Nomenclature · CN code · HS 8476.89

8476 89 10

8476 89 10: Automatic goods-vending machines: other machines, other, money-changing machines

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

  1. 8476 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines:
  2. Other machines:
  3. 8476 89 Other:
  4. 8476 89 10 Money-changing machines

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures 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 2

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • 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 3

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: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022

TARIC data as of 11 November 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 · 11 November 2026

EU: imports by month · HS 8476.89

last 12 months€37.3m+11.9% · previous 12 months
Average import price€12.98 per kg
Preferential rate21%
Jan 2024: €2.2mFeb 2024: €2.3mMar 2024: €2.9mApr 2024: €3.5mMay 2024: €3.6mJun 2024: €4.3mJul 2024: €3.7mAug 2024: €1.1mSept 2024: €3mOct 2024: €1.6mNov 2024: €2.1mDec 2024: €2.1mJan 2025: €3.2mFeb 2025: €2.7mMar 2025: €2.5mApr 2025: €4.6mMay 2025: €2.4mJun 2025: €4.5mJul 2025: €1.9mAug 2025: €2.6mSept 2025: €2.4mOct 2025: €3.6mNov 2025: €4.6mDec 2025: €2.9mJan 2026: €2.8mFeb 2026: €2.9mMar 2026: €2.3mApr 2026: €2.1mMay 2026: €2.9mJun 2026: €3.1mJul 2026: €3.7mAug 2026: €4m 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 €22m 59% +80%
United Kingdom €4.7m 12.7% -49.3%
United States €3m 8.1% -12.1%
Canada €1.7m 4.5% -32.5%
Israel €1.5m 4.1% +8.9%
Norway €1.3m 3.5% -29.3%
Switzerland €681k 1.8% +13.5%
Philippines €340k 0.9% +69.4%

Same subheading in other tariffs

8476.89 Automatic goods-vending machines: other machines, other

EU lines: 8476.89

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.

  • H356477 U.S. CBP 9 April 2026 · 8476.89.00

    Application for Further Review of Protest No. 1703-24-116553; Tariff classification of Vending Machines

  • N347855 U.S. CBP 6 May 2025 · 8476.89.00.00

    The tariff classification of a claw type vending machine from China

  • H328731 U.S. CBP 6 June 2023 · 8476.89.00

    Tariff classification and Country of Origin of Monolith Station

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.

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 Money-changing machines Free p/st
2025 unchanged Free p/st
2024 unchanged Free p/st
2023 unchanged Free p/st
2022 unchanged Free p/st
2021 unchanged Free p/st
2020 unchanged Free p/st
2019 Money-changing machines Free p/st

Code history

Since 2017; before, these goods were classified under 8476 89 00.

In the EU Combined Nomenclature, 8476 89 10 is one of 2 lines under subheading 8476.89, automatic goods-vending machines: other machines, other.

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

In the 12 months to August 2026, the EU imported goods of subheading 8476.89 worth €37.3m (up 12% on the year before), at an average of €12.98 per kg; China supplied 59%, followed by United Kingdom.

For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is free, the Mexico duty is 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 0%–5%, the Japan duty is free, the Taiwan duty is 0%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 5%.

EU member states imported goods of subheading 8476.89 worth US$220m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$8m.

Questions and answers

What is the EU import duty for CN code 8476 89 10?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. 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 8476.89 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$8m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.