# Customs tariff code 8432.39.19.00: Other > Customs tariff code 8432.39.19.00 covers Other. The third-country duty rate is 0 %, plus import VAT. - Source: https://www.zolltarif-finder.de/en/customs-code/8432391900 - Reference data as at: 2026-07-01 - Customs code: 8432.39.19.00 - Third-country duty: 0 % - Declarable: no ## Where this code sits in the tariff - 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF - 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers - 8432.39 Other - 8432.39.19 Other - 8432.39.19.00 Other ## Duty rates and preferences | Origin | Rate | Basis | | --- | --- | --- | | Third-country duty | 0 % | 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 - **DEBTI37589/23-1** (DE): Mechanische Sämaschine (Abbildung siehe Anlage) - motorbetriebene Maschineneinheit, im Wesentlichen bestehend aus einem Halterahmen, Schieber, Gitter, Verteilerwelle, Schlauchhalterung, annähernd quaderförmigen Sämaschinenkasten aus Edelstahl (Füllvolumen 90 l) und Seilzug mit Hebel, - zum dosierten Ausbringen von Saatgut. "Maschine zum Bearbeiten des Bodens, keine Ware der TARIC-Codes 8432 1000 00 bis 8432 3911 00 - Mechanische Sämaschine" - **GB503370681** (GB): A SEEDER. SEEDS ARE PLACED INTO A VIBRATING TRAY. A MANIFOLD BAR FITTED WITH NOZZLES IS LOWERED INTO THE SEED TRAY AND A VACUUM APPLIED TO THE NOZZLES TO PICK THEM UP. THE NOZZLES ARE THEN RAISED TO A POSITION WHERE A PRESSURE IS APPLIED TO THE NOZZLES AND THE SEEDS ARE DISCHARGED DOWN TUBES INTO THE GROWING TRAY WHICH PASSES UNDERNEATH. THE GROWING TRAY IS ADVANCED BY ONE OF THE THREE OPTIONAL MECHANISMS AND THE CYCLE REPEATED. - **GB503370583** (GB): A SEEDER WITH PICKUP TUBES THAT ARE DRILLED WITH HOLES TO SUIT THE SPACING OF THE PLUG TRAY. THE SEEDS ARE VIBRATED IN A STAINLESS STEEL TRAY AND PICKED UP BY VACUUM ON THE HOLES. THE HANDLE IS THEN MOVED FROM THE PICKUP POSITION TO THE DISCHARGE POSITION JUST ABOVE THE PLUG TRAY. A SMALL HOLE IN THE HANDLE IS COVERED TO RELEASE THE SEEDS ONTO THE SURFACE OF THE COMPOST. THE TRAY IS MOVED BY HAND TO THE NEXT ROW AND THE PROCESS REPEATED. THE VACUUM AND VIBRATION ARE ADJUSTABLE FOR DIFFERENT SIZES AND WEIGHTS OF SEEDS. A SMALL COMPRESSOR IS REQUIRED TO OPERATE THE MACHINE. - **GB503370485** (GB): A DRUM SEEDER THAT HAS GALLERIES ALONG ITS LENGTH WHICH CONNECT TO A VACUUM AND PRESSURE SOURCES. VACUUM IS APPLIED TO THE HOLES, WHICH PICKS UP THE SEEDS AND CARRIES THEM UNDER TWO AIR CURTAINS TO REMOVE MULTIPLE PICK UPS. THE SEEDS ARE THEN CARRIED ROUND TO THE DISCHARGE POSITION WHERE THE VACUUM IS REPLACED BY LOW PRESSURE AIR TO DISCHARGE THE SEEDS ACCURATELY INTO THE TRAY. FOLLOWING DISCHARGE, A HIGH PRESSURE AIR BLAST CLEANS THE HOLES BEFORE THE CYCLE REPEATS. THE DRUM IS DRIVEN BY A HYBRID STEPPER MOTOR, LINKED ELECTRONICALLY TO A SPEED PICK UP ON THE CONVEYOR. AS THE TRAY PASSES UNDER THE SEEDER IT BREAKS AN INFRA-RED BEAM, WHICH STARTS THE DRUM ROTATING IN PERFECT TIMING WITH THE CONVEYOR BELT. ## Notes that govern this classification ### Pos. 8432 Erläuterungen zum Harmonisierten System (HS) Hierher gehören, ohne Rücksicht auf die Art ihrer Fortbewegung, Maschinen, Apparate und Geräte für die Land- oder Forstwirtschaft oder den Gartenbau, mit denen an Stelle von Handwerkzeugen eine oder mehrere der nachstehend aufgeführten land- oder forstwirtschaftlichen Arbeiten oder Gartenarbeiten ausgeführt werden können: I) Bearbeiten des Bodens für die Bestellung: Urbarmachen, Umgraben, Pflügen, Auflockern usw. II) Streuen oder Verteilen von Dünger oder anderen Bodenverbesserungsmitteln. III) Pflanzen oder Säen. IV) Säubern und Pflegen des Bodens während der Wachstumszeit der Pflanzen (Hacken, Jäten, Unkrautvernichten usw.). « « « Diese verschiedenen Maschinen, Apparate und Geräte können entweder durch Tiere oder durch Fahrzeuge (z. B. … ### 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 - 8432.39.19.00.0 Sämaschinen, andere ## Frequently asked questions ### What does customs tariff code 8432.39.19.00 cover? Code 8432.39.19.00 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name. ### What is the duty rate for 8432.39.19.00? The third-country duty rate for 8432.39.19.00 is 0 %. 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 8432.39.19.00? The first six digits form the HS code: 843239. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision. ### How many digits does 8432.39.19.00 have? 8432.39.19.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code. ### Where does 8432.39.19.00 sit in the tariff? 8432.39.19.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers > 843239 Other > 84323919 Other. The parent headings and their notes help decide whether the classification holds. ### Is there binding tariff information for 8432.39.19.00? Yes. The EBTI database holds decisions on 8432.39.19.00, for example DEBTI37589/23-1. 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 8432.39.19.00 change? 8432.39.19.00 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/8432391900.