# Customs tariff code 98: COMPLETE INDUSTRIAL PLANT

> Customs tariff code 98 covers COMPLETE INDUSTRIAL PLANT. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/98
- Reference data as at: 2025-01-01
- Customs code: 98
- Third-country duty: none at this level
- Declarable: no

## Subdivisions of this code

- 9880 Component parts of complete industrial plant in the framework of external trade (Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020)

## Frequently asked questions

### What does customs tariff code 98 cover?

Code 98 covers COMPLETE INDUSTRIAL PLANT. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 98?

TARIC holds no third-country rate of its own for 98. The rate follows from the declarable commodity code beneath it.

### How many digits does 98 have?

98 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 98?

The EBTI database currently holds no valid decisions on 98. Comparable cases are found through the parent heading instead.

### 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 98 change?

98 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/98.