What VAT applies to imports under code 840120?

The standard import VAT rate is 23%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 840120?

Importing goods under code 840120 may require 47 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 840120?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 840120, and the calculator will compute the duty, VAT, and total import cost.

Subheading 8401 20 – isotope separation machinery

Q: What is the customs duty for Machinery and apparatus for isotopic separation, and parts thereof (code 840120)?

The standard EU customs duty rate for code 840120 is 3.7%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

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84012000

NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

Machinery and apparatus for isotopic separation, and parts thereof

Standard EU duty

3.7%

VAT

23%

Additional duties / sanctions

0 rules

Docs required

47 docs

C067Y069Y949X060X061X062+41

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES	Third country duty	3.7%	—	R2261/98

Preferences

ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%

Notes

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)

TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.

CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf

CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.

Import control

ERGA OMNES (excl. IR)R0267/12

Documents / references

C067Y069Y949

Conditions

Y001Other conditions: Y949— Import/export allowed after control
Y002Other conditions: C067— Import/export allowed after control
Y003Other conditions: Y069— Import/export allowed after control
Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD989If the goods declared are described in footnote "DU" linked to the measure a prior import authorisation must be presented for the import, purchase or transport from Iran of the goods and technology listed in Annex I, whether or not originating in Iran (R267/2012).
DU472Goods 1B233b from the dual use list.
DU007Goods 0B001d from the dual use list.
DU008Goods 0B001g from the dual use list.
DU009Goods 0B001h from the dual use list.
DU033Goods 1A226 from the dual use list.
DU048Goods 1B228 from the dual use list.
DU404Goods 0B001a from the dual use list.
DU405Goods 0B001b from the dual use list.
DU406Goods 0B001e from the dual use list.
DU407Goods 0B001f from the dual use list.
DU408Goods 0B001i from the dual use list.
DU409Goods 0B001j from the dual use list.
DU410Goods 0B002a from the dual use list.
DU411Goods 0B002b from the dual use list.
DU412Goods 0B002c from the dual use list.
DU414Goods 0B002e from the dual use list.
DU415Goods 0B002f from the dual use list.
DU417Goods 0B004a from the dual use list.
DU418Goods 0B004b from the dual use list.
DU469Goods 1B231a from the dual use list.
DU471Goods 1B233a from the dual use list.
DU006Goods 0B001c from the dual use list.

Export authorization (Dual use)

ALLTCR2003/25

Documents / references

X060X061X062X063X064X065X066X067X068X070X071Y901

Conditions

Y001Other conditions: X060— Import/export allowed after control
Y005Other conditions: X061— Import/export allowed after control
Y010Other conditions: X062— Import/export allowed after control
Y015Other conditions: X063— Import/export allowed after control
Y020Other conditions: X064— Import/export allowed after control
Y025Other conditions: X065— Import/export allowed after control
Y030Other conditions: X066— Import/export allowed after control
Y035Other conditions: X067— Import/export allowed after control
Y040Other conditions: X068— Import/export allowed after control
Y045Other conditions: X070— Import/export allowed after control
Y050Other conditions: X071— Import/export allowed after control
Y090Other conditions: Y901— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.
DU715Goods 1B235 from the dual use list.
DU007Goods 0B001d from the dual use list.
DU008Goods 0B001g from the dual use list.
DU009Goods 0B001h from the dual use list.
DU033Goods 1A226 from the dual use list.
DU046Goods 1B226 from the dual use list.
DU048Goods 1B228 from the dual use list.
DU404Goods 0B001a from the dual use list.
DU405Goods 0B001b from the dual use list.
DU406Goods 0B001e from the dual use list.
DU407Goods 0B001f from the dual use list.
DU408Goods 0B001i from the dual use list.
DU409Goods 0B001j from the dual use list.
DU410Goods 0B002a from the dual use list.
DU411Goods 0B002b from the dual use list.
DU412Goods 0B002c from the dual use list.
DU414Goods 0B002e from the dual use list.
DU415Goods 0B002f from the dual use list.
DU417Goods 0B004a from the dual use list.
DU418Goods 0B004b from the dual use list.
DU469Goods 1B231a from the dual use list.
DU471Goods 1B233a from the dual use list.
DU472Goods 1B233b from the dual use list.
DU708Goods 0B007 from the dual use list.
DU006Goods 0B001c from the dual use list.

Export control

BYR0765/06

Documents / references

X858Y811

Conditions

Y001Other conditions: Y811— Import/export allowed after control
Y010Other conditions: X858— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM956it shall be prohibited: to sell, supply, transfer or export, directly or indirectly, machinery as listed in Annex XIV, whether or not originating in the Union, to any person, entity or body in Belarus or for use in Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1s.1 (COUNCIL REGULATION (EU) 2022/355)

Export control

BYR0765/06

Documents / references

X803X805Y801Y802

Conditions

Y001Other conditions: Y801— Import/export allowed after control
Y002Other conditions: Y802— Import/export allowed after control
Y010Other conditions: X803— Import/export allowed after control
Y030Other conditions: X805— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)

Restriction on export

IRR0267/12

Documents / references

C050X060X061X062X063X064X065X066X067X068X070X071Y250Y251Y252

Conditions

Y001Other conditions: C050— Import/export allowed after control
Y002Other conditions: Y250— Import/export allowed after control
Y003Other conditions: Y251— Import/export allowed after control
Y005Other conditions: X060— Import/export allowed after control
Y010Other conditions: X061— Import/export allowed after control
Y015Other conditions: X062— Import/export allowed after control
Y020Other conditions: X063— Import/export allowed after control
Y025Other conditions: X064— Import/export allowed after control
Y030Other conditions: X065— Import/export allowed after control
Y035Other conditions: X066— Import/export allowed after control
Y040Other conditions: X067— Import/export allowed after control
Y045Other conditions: X068— Import/export allowed after control
Y050Other conditions: X070— Import/export allowed after control
Y055Other conditions: X071— Import/export allowed after control
Y060Other conditions: Y252— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01043Article 3 of Regulation (EU) No 267/2012 (consolidated version)1. A prior authorisation shall be required for the sale, supply, transfer or export, directly or indirectly, of the goods and technology listed in Annex IIA, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran.2. For all exports for which an authorisation is required under this Article, such authorisation shall be granted by the competent authorities of the Member State where the exporter is established and shall be in accordance with the detailed rules laid down in Article 14 of Regulation (EU) 2021/821. The authorisation shall be valid throughout the Union.

Import control

IRR0267/12

Documents / references

Y949

Conditions

Y001Other conditions: Y949— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD989If the goods declared are described in footnote "DU" linked to the measure a prior import authorisation must be presented for the import, purchase or transport from Iran of the goods and technology listed in Annex I, whether or not originating in Iran (R267/2012).
DU006Goods 0B001c from the dual use list.
DU007Goods 0B001d from the dual use list.
DU008Goods 0B001g from the dual use list.
DU009Goods 0B001h from the dual use list.
DU033Goods 1A226 from the dual use list.
DU048Goods 1B228 from the dual use list.
DU404Goods 0B001a from the dual use list.
DU405Goods 0B001b from the dual use list.
DU406Goods 0B001e from the dual use list.
DU407Goods 0B001f from the dual use list.
DU408Goods 0B001i from the dual use list.
DU409Goods 0B001j from the dual use list.
DU410Goods 0B002a from the dual use list.
DU411Goods 0B002b from the dual use list.
DU412Goods 0B002c from the dual use list.
DU414Goods 0B002e from the dual use list.
DU415Goods 0B002f from the dual use list.
DU417Goods 0B004a from the dual use list.
DU418Goods 0B004b from the dual use list.
DU469Goods 1B231a from the dual use list.
DU471Goods 1B233a from the dual use list.
DU472Goods 1B233b from the dual use list.

Import control

IRR0267/12

Documents / references

Y750

Conditions

Y060Other conditions: Y750— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01042Article 4 of Regulation (EU) No 267/2012 (consolidated version)It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex II whether the item concerned originates in Iran or not.

Export control

IRR0267/12

Documents / references

C105X060X061X062X063X064X065X066X067X068X070X071Y250Y251Y750

Conditions

Y001Other conditions: Y250— Import/export allowed after control
Y002Other conditions: Y251— Import/export allowed after control
Y003Other conditions: C105— Import/export allowed after control
Y005Other conditions: X060— Import/export allowed after control
Y010Other conditions: X061— Import/export allowed after control
Y015Other conditions: X062— Import/export allowed after control
Y020Other conditions: X063— Import/export allowed after control
Y025Other conditions: X064— Import/export allowed after control
Y030Other conditions: X065— Import/export allowed after control
Y035Other conditions: X066— Import/export allowed after control
Y040Other conditions: X067— Import/export allowed after control
Y045Other conditions: X068— Import/export allowed after control
Y050Other conditions: X070— Import/export allowed after control
Y055Other conditions: X071— Import/export allowed after control
Y060Other conditions: Y750— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD988A prior authorisation shall be required for the export, purchase or transport to Iran of the goods and technology listed in Annex II and VIIb (R267/2012).
TM01044Article 7 of Regulation (EU) No 267/2012 (consolidated version)1. Without prejudice to Article 1(b) of Regulation (EU) No 359/2011, the competent authorities may grant, under such terms and conditions as they deem appropriate, an authorisation for a transaction in relation to goods and technology referred to in Article 2(1) of this Regulation or assistance or brokering services referred to in Article 5(1), provided that:(a) the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes; and(b) in those cases where the transaction concerns goods or technology contained in the Nuclear Suppliers Group or Missile Technology Control Regime lists, the Sanctions Committee has determined in advance and on a case-by-case basis that the transaction would clearly not contribute to the development of technologies in support of Iran's proliferation-sensitive nuclear activities, or to the development of nuclear weapon development delivery systems.2. The Member State concerned shall inform the other Member States and the Commission, within four weeks, of authorisations granted under this Article.

Export control

IRR0267/12

Documents / references

Y243Y253Y254

Conditions

Y001Other conditions: Y243— Import/export allowed after control
Y010Other conditions: Y253— Import/export allowed after control
Y020Other conditions: Y254— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01046Article 8 of Regulation (EU) No 267/2012 (consolidated version)1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran:(a) exploration of crude oil and natural gas;(b) production of crude oil and natural gas;(c) refining;(d) liquefaction of natural gas.3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran.4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 101.The prohibitions in Articles 8 and 9 shall not apply to:(a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or(d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c),provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established.2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation.

Import prohibition

KPR0285/18

Notes

TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)

Export prohibition

KPR0285/18

Notes

TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)

Restriction on export

KPR1509/17

Documents / references

Y963

Conditions

Y001Other conditions: Y963— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

MG622Reaction vessels, reactors, agitators, heat exchangers, condensers, pumps, valves, storage tanks, containers, receivers, and distillation or absorption columns that meet performance parameters described in S/2006/853 and S/2006/853/corr.1. Single-seal pumps with manufacturer's specified maximum flow-rate greater than 0,6 m3/h and casings (pump bodies), preformed casing liners, impellers, rotors or jet pump nozzles designed for such pumps, in which all surfaces that come into direct contact with the chemical(s) being processed are made from any of the following materials: (a) nickel or alloys with more than 40% nickel by weight; (b) alloys with more than 25% nickel and 20% chromium by weight;(c) fluoropolymers (polymeric or elastomeric materials with more than 35% fluorine by weight);(d) glass or glass-lined (including vitrified or enamelled coating);(e) graphite or carbon-graphite;(f) tantalum or tantalum alloys;(g) titanium or titanium alloys; (h) zirconium or zirconium alloys; (i) ceramics;(j) ferrosilicon (high silicon iron alloys)or (k) niobium (columbium) or niobium alloys.
CD722It shall be prohibited (Article 3 (1) (a) (c) of the Council Regulation 2017/1905):(a) to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK(c) to import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK

Import control on restricted goods and technologies

KPR1509/17

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
DU472Goods 1B233b from the dual use list.
DU007Goods 0B001d from the dual use list.
DU008Goods 0B001g from the dual use list.
DU009Goods 0B001h from the dual use list.
DU033Goods 1A226 from the dual use list.
DU046Goods 1B226 from the dual use list.
DU048Goods 1B228 from the dual use list.
DU404Goods 0B001a from the dual use list.
DU405Goods 0B001b from the dual use list.
DU406Goods 0B001e from the dual use list.
DU407Goods 0B001f from the dual use list.
DU408Goods 0B001i from the dual use list.
DU409Goods 0B001j from the dual use list.
DU410Goods 0B002a from the dual use list.
DU411Goods 0B002b from the dual use list.
DU412Goods 0B002c from the dual use list.
DU414Goods 0B002e from the dual use list.
DU415Goods 0B002f from the dual use list.
DU417Goods 0B004a from the dual use list.
DU418Goods 0B004b from the dual use list.
DU469Goods 1B231a from the dual use list.
DU471Goods 1B233a from the dual use list.
DU006Goods 0B001c from the dual use list.

Export control on restricted goods and technologies

KPR1509/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
DU472Goods 1B233b from the dual use list.
DU007Goods 0B001d from the dual use list.
DU008Goods 0B001g from the dual use list.
DU009Goods 0B001h from the dual use list.
DU033Goods 1A226 from the dual use list.
DU046Goods 1B226 from the dual use list.
DU048Goods 1B228 from the dual use list.
DU404Goods 0B001a from the dual use list.
DU405Goods 0B001b from the dual use list.
DU406Goods 0B001e from the dual use list.
DU407Goods 0B001f from the dual use list.
DU408Goods 0B001i from the dual use list.
DU409Goods 0B001j from the dual use list.
DU410Goods 0B002a from the dual use list.
DU411Goods 0B002b from the dual use list.
DU412Goods 0B002c from the dual use list.
DU414Goods 0B002e from the dual use list.
DU415Goods 0B002f from the dual use list.
DU417Goods 0B004a from the dual use list.
DU418Goods 0B004b from the dual use list.
DU469Goods 1B231a from the dual use list.
DU471Goods 1B233a from the dual use list.
DU006Goods 0B001c from the dual use list.

Import control

KPR1509/17

Documents / references

Y963

Conditions

Y001Other conditions: Y963— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

MG622Reaction vessels, reactors, agitators, heat exchangers, condensers, pumps, valves, storage tanks, containers, receivers, and distillation or absorption columns that meet performance parameters described in S/2006/853 and S/2006/853/corr.1. Single-seal pumps with manufacturer's specified maximum flow-rate greater than 0,6 m3/h and casings (pump bodies), preformed casing liners, impellers, rotors or jet pump nozzles designed for such pumps, in which all surfaces that come into direct contact with the chemical(s) being processed are made from any of the following materials: (a) nickel or alloys with more than 40% nickel by weight; (b) alloys with more than 25% nickel and 20% chromium by weight;(c) fluoropolymers (polymeric or elastomeric materials with more than 35% fluorine by weight);(d) glass or glass-lined (including vitrified or enamelled coating);(e) graphite or carbon-graphite;(f) tantalum or tantalum alloys;(g) titanium or titanium alloys; (h) zirconium or zirconium alloys; (i) ceramics;(j) ferrosilicon (high silicon iron alloys)or (k) niobium (columbium) or niobium alloys.
CD722It shall be prohibited (Article 3 (1) (a) (c) of the Council Regulation 2017/1905):(a) to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK(c) to import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK

Export control

KPR1509/17

Documents / references

C052Y753

Conditions

Y001Other conditions: Y753— Import/export allowed after control
Y005Other conditions: C052— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD01000Aricle 3 (REG 2017/1509):a) It shall be prohibited: (a) to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK.Article 8.by way of derogation from Article 3(1) and Article 7(1), the competent authorities of the Member States may authorise, under the terms and conditions they deem appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software, referred to in point (a) and (b) of Article 3(1) or the assistance or brokering services referred to in Article 7(1), provided that the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes.

Export control

RUR0833/14

Documents / references

X840X990X991Y987Y995

Conditions

Y001Other conditions: X990— Import/export allowed after control
Y002Other conditions: X991— Import/export allowed after control
Y010Other conditions: Y987— Import/export allowed after control
Y020Other conditions: Y995— Import/export allowed after control
Y071Other conditions: X840— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)

Export control

UAR0692/14

Documents / references

X802Y997

Conditions

Y001Other conditions: Y997— Export allowed
Y005Other conditions: X802— Export allowed
Y009Other conditions: the condition is not fulfilled— Export is not allowed

Notes

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.

Import control

UAR0692/14

Documents / references

N954U045U078U079Y997

Conditions

Y001Other conditions: Y997— Import allowed
Y002Other conditions: U078— Import allowed
Y003Other conditions: U079— Import allowed
Y005Other conditions: N954— Import allowed
Y007Other conditions: U045— Import allowed
Y009Other conditions: the condition is not fulfilled— Import is not allowed

Notes

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.

Import control

UAR0263/22

Documents / references

N954U045U078U079Y984

Conditions

Y001Other conditions: Y984— Import/export allowed after control
Y002Other conditions: N954— Import/export allowed after control
Y005Other conditions: U045— Import/export allowed after control
Y006Other conditions: U078— Import/export allowed after control
Y007Other conditions: U079— Import/export allowed after control
Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Export control

UAR0263/22

Documents / references

X985Y984

Conditions

Y001Other conditions: Y984— Import/export allowed after control
Y003Other conditions: X985— Import/export allowed after control
Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Scope of subheading 8401 20 – isotope separation

Subheading 8401 20 of the Combined Nomenclature covers machinery and apparatus for isotopic separation, and parts thereof. Isotope separation is a physical process of separating isotopes of the same element based on differences in atomic mass. The principal technologies include gas centrifuge enrichment, gaseous diffusion, laser separation (AVLIS, SILEX), electromagnetic separation (calutron), and aerodynamic separation. The subheading covers both complete uranium enrichment installations (centrifuge cascades) and individual gas centrifuges and their key components. Classification under subheading 8401 20 requires the equipment to be specifically designed for isotope separation. General-purpose equipment such as standard laboratory centrifuges is classified under other CN headings. Classification follows GRI rules 1 and 6 with reference to the Notes to Chapter 84. Isotope separation machinery constitutes goods subject to the highest level of control under the nuclear non-proliferation regime and requires detailed classification analysis. A Binding Tariff Information (BTI) ruling is strongly recommended.

Export and import controls on enrichment equipment

Isotope separation machinery under subheading 8401 20 is subject to the strictest trade controls under non-proliferation regimes. Regulation (EU) 2021/821 on the control of dual-use items classifies this equipment in Category 0 of Annex I, requiring both export and import licences. Gas centrifuges for uranium enrichment are listed under control entry 0B001. The Nuclear Suppliers Group (NSG) and the Zangger Committee establish international control lists covering these technologies. The Euratom Treaty governs trade in nuclear materials and equipment within the EU. Import requires authorisation from both the national nuclear regulatory authority and the export control authority. Documentation must include a detailed technical description, end-use statement, end-user certificate, and confirmation of compliance with IAEA safeguards. Transport is subject to hazardous materials regulations. EU sanctions against Iran, North Korea, and Russia prohibit or restrict trade in enrichment technologies with those countries.

Tariff and trade aspects of subheading 8401 20

MFN duty rates for isotope separation machinery under subheading 8401 20 should be verified in the European Commission's TARIC database. In practice, trade in these items is determined primarily by non-tariff restrictions arising from non-proliferation regulations rather than by customs duty levels. Commercial trade is concentrated among states with developed nuclear industries that participate in international control regimes. Chapter 84 products are not subject to the CBAM mechanism. Import from countries subject to EU sanctions is prohibited or strictly limited. UN Security Council resolutions impose additional restrictions on trade in enrichment technologies with specified countries. All transactions involving isotope separation machinery require full transparency towards control authorities and compliance with NPT and IAEA Additional Protocol obligations. The importer should consult the national export control authority before initiating the import procedure. Current rates and trade measures are available in TARIC.

Frequently asked questions

What isotope separation technologies does subheading 8401 20 cover?

Subheading 8401 20 covers all isotope separation technologies: gas centrifuge enrichment (centrifuge cascades), gaseous diffusion, laser separation (AVLIS, MLIS, SILEX), electromagnetic separation (calutron), aerodynamic methods, and chemical and ion exchange separation. Gas centrifuge technology is the most widely used industrial method. The subheading covers both complete installations and key components specifically designed for isotope separation. General-purpose laboratory equipment does not qualify for this subheading.

Do gas centrifuges for uranium enrichment require a dual-use licence?

Yes. Gas centrifuges for uranium enrichment are listed under control entry 0B001 in Category 0 of Annex I to Regulation (EU) 2021/821 and require a licence for both export and import. The licence is issued by the national export control authority following a detailed assessment of end-use, end-user, and proliferation risk. The procedure includes verification of compliance with NPT obligations, IAEA safeguards, and Nuclear Suppliers Group (NSG) guidelines. Licence denials are communicated to other EU Member States.

What EU sanctions apply to trade in isotope enrichment equipment?

The EU applies restrictive sanctions limiting or prohibiting trade in enrichment technologies with specified countries. Sanctions against Iran (Regulation (EU) No 267/2012) prohibit the transfer of nuclear technologies. Sanctions against North Korea implement UNSC resolutions banning all nuclear trade. Sanctions against Russia restrict cooperation in the nuclear sector. Violation of sanctions constitutes a criminal offence. The importer must verify the current sanctions status before each transaction using the Official Journal of the EU and sanctions databases maintained by the European Commission.

Useful tools & resources

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Related glossary terms

Customs Duty Customs Value MFN Rate