Subheading 8481 10 of the Combined Nomenclature covers pressure-reducing valves, i.e. mechanical devices for lowering and stabilising the pressure of a medium (gas, steam, liquid) in industrial and technical installations. Pressure-reducing valves maintain constant outlet pressure regardless of inlet pressure fluctuations. This subheading covers pressure regulators for gas, steam, water and pneumatic installations, including gas cylinder regulators, industrial regulators and water supply network regulators. They must be distinguished from safety valves (8481 40), check valves (8481 30), valves for oleohydraulic control (8481 20) and other valves (8481 80). Heading 8481 covers a wide range of industrial valves and fittings. The General Rules for Interpretation (GRI), Rules 1 and 6, form the basis. In case of doubt, a BTI ruling is recommended.

Importing pressure-reducing valves under subheading 8481 10 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit an electronic customs declaration. Pressure-reducing valves intended for pressure service are subject to the Pressure Equipment Directive (PED) 2014/68/EU, requiring CE marking, conformity assessment and an EU declaration of conformity. The hazard category depends on working pressure, diameter and type of medium. Valves for gas installations may be subject to additional EN safety standards. Documentation includes a commercial invoice, transport document, technical specification, CE declaration of conformity and PED certificate. VAT applies on import. Duty rates should be verified in TARIC.

MFN duty rates for pressure-reducing valves under subheading 8481 10 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs, including CETA, the EU-Japan EPA and the EU-UK TCA. Compliance with rules of origin and valid proof of origin (EUR.1, invoice declaration or REX) are required. Imports from Russia and Belarus are subject to EU sanctions. The importer should check TARIC for any anti-dumping duties on valves from the specific country of origin. VAT applies on import. All duty rates and trade measures should be verified in TARIC.

Valves under CN 8481 10 are subject to the Pressure Equipment Directive (PED) 2014/68/EU if intended for pressure installations above 0.5 bar. MFN duty: 1.7%. Gas installation valves additionally require compliance with Gas Appliances Regulation (EU) 2016/426. CE certification must include conformity assessment appropriate to the valve pressure category.