EU Combined Nomenclature · CN code · HS 9024.80
9024 80 00: Other machines and appliances
Material testing machines
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics):
- 9024 80 00 Other machines and appliances
What you pay
Importing into EU
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 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- 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 5
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17
- Import controlImport control of mercury
- Applies to goods from
- all countries
- Legal act
- Regulation 0852/17
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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 10
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Restriction on exportSanctions regime: Iran | Iran | Regulation 0267/12 | 1 January 2020 |
| 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 2020 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran (UAV and missiles) | Iran | Regulation 1529/23 | 31 January 2026 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export control of mercury | All third countries | Regulation 0852/17 | 31 December 2020 |
TARIC data as of 26 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.
-
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 · 26 October 2026
EU: imports by month · HS 9024.80
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €47.3m | 39.5% | -20.2% |
 United Kingdom | €27.9m | 23.3% | +3.4% |
 China | €17.1m | 14.3% | +9.7% |
 Switzerland | €12.2m | 10.2% | +13.1% |
 Canada | €1.6m | 1.3% | -32.4% |
 Türkiye | €1.5m | 1.2% | -42.4% |
 Taiwan | €1.4m | 1.1% | +135% |
 Japan | €1.1m | 0.9% | -54.8% |
Same subheading in other tariffs
9024.80 Other machines and appliances
UK Free Third-country duty 1 tariff line Türkiye 2.1% – 3.2% Third-country duty 2 tariff lines · average 2.7% USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 7.2% – 20% Third-country duty 5 tariff lines · average 14.9% 
Argentina Free – 12.6% Third-country duty 11 tariff lines · average 10.3% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 5 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
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
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
Additional note 2
See also Note 6 to Chapter 90 and the judgment in Joined Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG v Oberfinanzdirektion Koblenz, paragraphs 36, 37, 39, 40, 43 and 45, (ECLI:EU:C:2002:637).
Examples of products falling under subheading 9021 10 10:
Examples of products falling under Section XI:
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other machines and appliances | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | Other machines and appliances | Free | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2020; before, these goods were classified under 9024 80 11, 9024 80 19, 9024 80 90.
In the EU Combined Nomenclature, 9024 80 00 is one of 1 line under subheading 9024.80, other machines and appliances.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported material testing machines (HS 9024.80) worth €119.9m (down 7% on the year before), at an average of €80.12 per kg; United States supplied 40%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 2.1%–3.2%, the US duty is free, 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 free, 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 9024.80 worth US$275m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$26m.
Questions and answers
What is the EU import duty for CN code 9024 80 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 9024.80 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$63m), followed by the United Kingdom.