HS 840110 Nuclear reactors
Quick Answer: Nuclear reactors imported under HS 840110 enter the UK at 4.00%, the EU at 5.70%, and the US at 3.3% MFN. This HS code specifically covers complete nuclear reactors, including those for power generation and research purposes. It is crucial for importers and customs brokers to note that the US offers duty-free entry for certain trading partners, as detailed in its tariff schedule. According to CustomTariffs data, understanding these varying rates is essential for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401100000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401100000 | 5.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401100000 | 3.3% | Free (17 programs) | ["t"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8401.10?
Imports of Nuclear reactors may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840110 cover?
This subheading covers nuclear reactors, which are devices designed to initiate and control a sustained nuclear chain reaction. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes reactors for the production of fissile material and for the generation of electricity. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for complete reactor units, including their essential components, designed for nuclear power generation or research purposes.
What falls outside HS 840110?
The following products are excluded from HS 840110: components of nuclear reactors that are not integral to the functioning of the reactor itself, such as separate fuel elements (classified under HS 840130), or spent fuel elements (classified under HS 840140). Also excluded are associated equipment like steam turbines or generators that are not part of the reactor core assembly, which are classified in their respective headings. For instance, a standalone steam turbine for power generation would fall under HS 8406.
What are common classification mistakes for HS 840110?
A common error is the misclassification of individual components or sub-assemblies of nuclear reactors as complete reactors. According to General Rule of Interpretation (GRI) 2(a) of the Harmonized System, an incomplete or unfinished article is to be classified as if it were the complete article if it has the essential character of the complete article. However, if a component is merely a spare part or a separate piece of equipment, it should be classified according to its own specific heading, not under 840110 unless it forms the essential character of the reactor.
How should importers classify products under HS 840110?
The correct procedure for classifying products under HS 840110 involves a thorough examination of the product's design, function, and components. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. It is crucial to determine if the product is a complete nuclear reactor unit or a significant part thereof that imparts the essential character of the reactor, rather than a separate component.
How is the duty calculated for products under HS 840110?
A hypothetical advanced research nuclear reactor core, declared at a customs value of $50,000,000 USD, would attract a US duty of $0 USD. This is because the USITC Harmonized Tariff Schedule lists the Most Favored Nation (MFN) duty rate for HS 840110 as 0% ad valorem. Therefore, the duty calculation is 0% × $50,000,000 = $0.
Which trade agreements reduce duties for HS 840110?
Several free trade agreements may reduce the applicable duty rate for HS 840110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for duty-free treatment. For example, a nuclear reactor originating from Canada or Mexico would likely be free of duty. To claim this preference, a valid origin declaration or certificate of origin, as specified by USMCA regulations, is typically required for customs clearance.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 840110 (Nuclear reactors)?
Import duty rates for HS code 840110, 'Nuclear reactors', vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 4.00% ad valorem. The European Union (EU) under TARIC may have rates around 3.3% ad valorem for certain origins. The United Kingdom's Trade Tariff also shows varying rates, often around 5.70% ad valorem, though specific trade agreements can alter these. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for a nuclear reactor (HS 840110) calculated, and can you provide an example?
The import duty for HS code 840110 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a nuclear reactor has a customs value of $10,000,000 USD and the applicable MFN duty rate in the United States is 4.00%, the duty payable would be $10,000,000 USD * 0.04 = $400,000 USD. Always ensure the customs value is determined according to the WTO Valuation Agreement or the importing country's specific valuation rules.
What are the classification criteria for goods to be classified under HS code 840110?
HS code 840110 covers 'Nuclear reactors'. This includes reactors for the production of plutonium, uranium-235, and thorium. It specifically pertains to the core components where nuclear fission is initiated and sustained, along with associated control mechanisms and fuel handling equipment integral to the reactor's operation. Components that are merely ancillary or are for the generation of electricity from the heat produced by the reactor, but not part of the nuclear reaction process itself, may be classified elsewhere. Consult the Explanatory Notes to the Harmonized System (WCO) for detailed guidance.
Which trade agreements offer preferential duty rates for HS code 840110, and what documentation is needed?
Preferential duty rates for HS code 840110 are often available under various free trade agreements (FTAs). For instance, the USITC tariff schedule indicates preferential rates (often Free) for goods originating from countries like Australia (AU), Canada (CA), South Korea (KR), and Mexico (MX) under agreements such as CAFTA-DR or USMCA. To claim these preferential rates, importers must provide a Certificate of Origin (COO) or a declaration of origin that meets the specific requirements of the relevant FTA. This document must certify that the nuclear reactor originates from the FTA partner country, satisfying the rules of origin stipulated in the agreement.
Are there specific documentation requirements beyond a Certificate of Origin for importing nuclear reactors under HS 840110?
Yes, importing nuclear reactors (HS 840110) involves stringent documentation beyond standard customs declarations and Certificates of Origin. Due to the sensitive nature of nuclear technology, importers must typically provide special permits or licenses issued by national regulatory bodies responsible for nuclear safety and non-proliferation (e.g., the Nuclear Regulatory Commission in the US). This may include import licenses, end-user declarations, and proof of compliance with international safety and security standards. Customs authorities will meticulously review these documents to ensure compliance with national laws and international treaties governing nuclear materials and technology.