# Customs tariff code 8407.90.80.10: Spark-ignition reciprocating or rotary internal combustion piston engines, having a…

> Customs tariff code 8407.90.80.10 covers Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kW or more but not more than 20,0 kW, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20. The third-country duty rate is 4.2 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/8407908010
- Reference data as at: 2026-07-01
- Customs code: 8407.90.80.10
- Third-country duty: 4.2 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 8407 Spark-ignition reciprocating or rotary internal combustion piston engines
    - 8407.90 Other engines
      - 8407.90.80 Of a power not exceeding 10 kW
        - 8407.90.80.10 Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kW or more but not more than 20,0 kW, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 4.2 % | MFN |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |

## Binding tariff information for this code

- **AT2010/000336** (AT): Viertakt Benzinmotor mit Fremdzündung, - aus Zylinder, Kurbelwelle, Schwungrad, Einlass- und Auslassventil, Kraftstoff- und Ölsystem mit integrierten Pumpen, Filter und Anlasser, - mit einem Hubraum von 344 ccm und einer Motorleistung von 9,93 kW/13,5 PS, - unter zollamtlicher Überwachung, - zum Einbau in einen selbstfahrenden Sitzrasenmäher (Rasentraktor) der Position 8433 1151. (alle Daten und Angaben lt. Antragsteller) "Hubkolbenverbrennungsmotor mit Fremdzündung mit einem Hubraum von 300 ccm oder mehr, einer und einer Leistung von 6 kW oder mehr, jedoch nicht mehr als 10 kW, zum Herstellen von 4-Takt Rasentraktoren der Position 8433 1151, unter zollamtlicher Überwachung";

## Notes that govern this classification

### Abschnitt XVI

1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …

## Subdivisions of this code

- 8407.90.80.10.0 Hub- und Rotationskolbenmotoren mit Fremdzündung, mit einem Hubraum von 300 cm³ oder mehr und einer Leistung von 6 kW oder mehr, jedoch nicht mehr als 20,0 kW, zum Herstellen von:, selbstfahrenden Sitzrasenmähern (Rasentraktoren) der Position 8433 11 51, Traktoren der Position 8701 90 11, deren Hauptfunktion die eines Rasenmähers ist,, 4-Takt-Motormähern mit einem Hubraum von 300 cm³ oder mehr der Unterposition 8433 20 10 oder, Schneeräumern der Unterposition 8430 20

## Frequently asked questions

### What does customs tariff code 8407.90.80.10 cover?

Code 8407.90.80.10 covers Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kW or more but not more than 20,0 kW, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 8407.90.80.10?

The third-country duty rate for 8407.90.80.10 is 4.2 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 8407.90.80.10?

The first six digits form the HS code: 840790. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8407.90.80.10 have?

8407.90.80.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 8407.90.80.10 sit in the tariff?

8407.90.80.10 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8407 Spark-ignition reciprocating or rotary internal combustion piston engines > 840790 Other engines > 84079080 Of a power not exceeding 10 kW. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8407.90.80.10?

Yes. The EBTI database holds decisions on 8407.90.80.10, for example AT2010/000336. A BTI shows which product characteristics the customs authority relied on.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 8407.90.80.10 change?

8407.90.80.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/8407908010.