# Customs tariff code 8440.10.90.00: Other

> Customs tariff code 8440.10.90.00 covers Other. The third-country duty rate is 1.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/8440109000
- Reference data as at: 2026-07-01
- Customs code: 8440.10.90.00
- Third-country duty: 1.7 %
- Declarable: no

## Where this code sits in the tariff

- 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
  - 8440 Bookbinding machinery, including book-sewing machines
    - 8440.10 Machinery
      - 8440.10.90 Other
        - 8440.10.90.00 Other

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 1.7 % | 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 |

## Compliance regimes

- Export licensing applies

## Binding tariff information for this code

- **GB118429174** (GB): HEAVY DUTY MANUAL PUNCH & BINDING MACHINE. USED FOR BINDING LOOSE SHEETS OF PAPER WITH A PLASTIC COMB. IT PUNCHES HOLES INTO THE PAPER, IT THEN OPENS A PLASTIC BINDING COMB TO ALLOW THE PUNCHED PAGES TO BE FED INTO IT. ONCE THE COMB IS CLOSED THE DOCUMENT IS BOUND & REMOVED FROM THE TOP OF THE MACHINE.

## Notes that govern this classification

### Pos. 8440

Erläuterungen zum Harmonisierten System (HS) Hierher gehören die in Buchbindereien zum Herstellen von Büchern, Broschüren, Zeitschriften, Notizbüchern, Registern, Kontobüchern usw. verwendeten Maschinen und Apparate. Von diesen Maschinen und Apparaten können genannt werden: 1) Bogenfalzmaschinen für die Buchbinderei, die große Papierbogen zwei- oder mehrmals falzen, bis sie das gewünschte Seitenformat haben. Diese Maschinen verbleiben hier, obwohl sie auch für andere Falzarbeiten verwendet werden können. 2) Drahtheftmaschinen und Klammerheftmaschinen, auch wenn sie zum Herstellen von Pappschachteln oder ähnlichen Waren verwendet werden können. 3) Sammelheftmaschinen, bei denen die von Hand auf verschiedene Stellen einer Förderkette gelegten einzelnen Bogen geordnet, zusammengetragen und unter den Heftkopf geführt werden. …

### 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

- 8440.10.90.00.0 andere

## Frequently asked questions

### What does customs tariff code 8440.10.90.00 cover?

Code 8440.10.90.00 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 8440.10.90.00?

The third-country duty rate for 8440.10.90.00 is 1.7 %. 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 8440.10.90.00?

The first six digits form the HS code: 844010. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 8440.10.90.00 have?

8440.10.90.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 8440.10.90.00 sit in the tariff?

8440.10.90.00 sits in this hierarchy: 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF > 8440 Bookbinding machinery, including book-sewing machines > 844010 Machinery > 84401090 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 8440.10.90.00?

Yes. The EBTI database holds decisions on 8440.10.90.00, for example GB118429174. 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 8440.10.90.00 change?

8440.10.90.00 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/8440109000.