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84072900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Spark-ignition reciprocating or rotary internal combustion piston engines

Other

Standard EU duty
4.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
42 docs
X858Y811X847Y721Y722Y724+36
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4.2%—R2261/98
Preferences
ERGA OMNES 0%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.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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.
5

Binding Tariff Information

BTI classification examples

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Single-cylinder 4-stroke petrol engine 196cc

metalGRI 1GRI 3cGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of other marine engines (8407 29)

Subheading 8407 29 covers spark-ignition piston engines for marine propulsion other than outboard motors. These are inboard petrol engines installed inside the hull of motorboats, yachts, and small workboats. Configurations include sterndrive (Z-drive) and direct shaft-drive engines. Outputs range from tens to hundreds of HP. Outboard motors are classified under 8407 21, marine diesel engines under 8408.

Regulatory and import requirements for marine engines

Marine engines under 8407 29 are subject to Directive 2013/53/EU (RCD) for recreational craft with emission and noise requirements. CE marking is required. Engines on commercial vessels may be subject to separate regulations. Import requires an EORI number, customs declaration, and declaration of conformity.

Customs duties and trade in marine engines (8407 29)

MFN duty rates should be verified in TARIC. The market mainly serves recreational applications. Major manufacturers include MerCruiser, Volvo Penta, Yamaha, Ilmor, and Indmar. Chapter 84 products are not subject to CBAM. Import VAT is charged. Current rates should be verified in TARIC.

Frequently asked questions

Which engines are classified under 8407 29?
Subheading 8407 29 covers petrol piston engines for marine propulsion other than outboard: inboard engines, sterndrive (Z-drive) engines, and direct shaft-drive engines. Outboard motors are classified under 8407 21, diesel engines under 8408 10.
Is a sterndrive engine classified under 8407 29?
Yes. A sterndrive (Z-drive) spark-ignition engine is classified under 8407 29. Sterndrive combines an engine inside the hull with an external stern drive unit on the transom. The engine is classified based on its inboard design.
What emission requirements apply to inboard petrol engines?
Inboard petrol engines on recreational craft are subject to Directive 2013/53/EU (RCD) setting CO and HC+NOx emission limits. The manufacturer must carry out emission tests and issue an RCD declaration of conformity. CE marking confirms compliance.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate