Subheading 8401 40 of the Combined Nomenclature covers parts of nuclear reactors. This subheading classifies components specifically designed or prepared for use in nuclear reactors, including reactor pressure vessels and their heads, core internal structural components, control rod drive mechanisms, control rods, biological shields, sieve plates, internal baffles, and primary seals. These parts must be intended exclusively or principally for use in nuclear reactors to qualify for subheading 8401 40. General-purpose components (e.g. standard valves, pumps), even if installed in reactors, are classified under the relevant CN headings according to their function. Classification follows Note 2 to Section XVI and GRI rules 1 and 6. Reactor pressure vessels made of stainless steel require detailed analysis of whether they constitute reactor parts (8401 40) or pressure equipment (8402/8404). A Binding Tariff Information (BTI) ruling is recommended for components whose classification may be uncertain.

Import of nuclear reactor parts under subheading 8401 40 into the EU is subject to regulatory controls analogous to those for complete reactors. Regulation (EU) 2021/821 on dual-use items covers specifically designed reactor components in Category 0 of Annex I. Reactor pressure vessels, heads, core internals, and control rod drive mechanisms are listed under control entry 0A001. Import requires a dual-use licence issued by the national export control authority. The national nuclear regulatory authority must authorise the possession and use of nuclear components. The Pressure Equipment Directive PED 2014/68/EU may apply to certain reactor pressure components regarding material and manufacturing requirements, although nuclear equipment is primarily subject to sectoral Euratom regulations. Transport is governed by ADR/RID regulations where parts have been in contact with radioactive materials. Import documentation includes the dual-use licence, nuclear regulatory authorisation, technical specification, and material certificates.

MFN duty rates for nuclear reactor parts under subheading 8401 40 should be verified in the European Commission's TARIC database. Trade in reactor parts is controlled by non-proliferation regulations and requires full compliance with Euratom rules. Major manufacturers of reactor components include companies from France, the USA, Japan, South Korea, and the Czech Republic. The spare parts market for existing reactors is essential for the safe operation of nuclear power plants in the EU. Chapter 84 products are not subject to the CBAM mechanism. Import from countries subject to EU sanctions is restricted. Sanctions against Russia may limit the import of parts for VVER-type reactors operated in European nuclear power plants, necessitating a search for alternative suppliers. Autonomous tariff suspensions may temporarily reduce duties on specific nuclear components needed for safe operations. Import VAT is charged at the national rate. Current rates and trade measures should be verified in TARIC.