8477 80 99: Machinery for working rubber or plastics: other machinery, other
Other plastic and rubber working machinery
Not declarable on its own: use one of its 1 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter:
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y963 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part IV of Reg. (EU) 2017/1509)
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
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
8477 80 99 10
Machines for casting or for surface modification of plastic membranes of heading 3921
8477 80 99 90
Other
Export measures 9
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: North Korea
North Korea
Regulation 1509/17
20 September 2017
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: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export authorization (Dual use)
All third countries
Regulation 2003/25
15 November 2025
TARIC data as of 4 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 6 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
1.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
EREMA recycling machine; Plastic granules; Heat exchange; Application for Further Review of lead Protest Number 1601-14-100083; Protest Numbers 1601-13-100278 and 1601-13-100277.
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.
8477 · Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter
In addition to the machines mentioned in the HS Explanatory Note to heading 8477, this heading includes:
1. machines for removing rubber soles and rubber heels, which, although used in the shoe industry, are not intended for working leather, skins or hides;
2. machines for cutting blocks of foam plastic, foam rubber, latex foam and similar materials, using a band knife or saw blade.
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
Other
1.7%
—
2025
unchanged
1.7%
—
2024
unchanged
1.7%
—
2023
unchanged
1.7%
—
2022
unchanged
1.7%
—
2021
unchanged
1.7%
—
2020
unchanged
1.7%
—
2019
Other
1.7%
—
CN code 8477 80 99 is a line of the EU Combined Nomenclature under HS subheading 8477.80 (machinery for working rubber or plastics: other machinery).
The third-country duty is 1.7%, and quantities are declared in —.
152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 1.7%.
Imports of other plastic and rubber working machinery (HS 8477.80) into the EU came to €319.4m between September 2025 and August 2026 (down 2% on the year before); China supplied 46%, followed by Switzerland.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 3.1%, 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 3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 1.7%–8% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8477.80 worth US$1.7bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$39m.
Questions and answers
What is the EU import duty for CN code 8477 80 99?
The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8477 80 99?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8477.80 as a whole, the largest supplier from outside the EU in 2024 was China (US$164m), followed by Switzerland.
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EU Combined Nomenclature · CN code · 
China
Switzerland
United States
United Kingdom
Türkiye
Japan
South Korea
India
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria