HS 840120 Machinery and apparatus for isotopic separation, and parts thereof
Quick Answer: Machinery and apparatus for isotopic separation, and parts thereof, imported under HS 840120 enters the UK at 0.00%, the EU at 3.70%, and the US at 2.6% (with preferential rates for certain countries). This HS code specifically covers equipment designed for separating isotopes, which are atoms of the same element with different numbers of neutrons. Such machinery is crucial in fields like nuclear energy, medical imaging, and scientific research. Importers and customs brokers should note the varying duty rates across major markets, as detailed by CustomTariffs. Understanding these differences is vital for accurate customs declarations and cost management in international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401200000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401200000 | 2.6% | 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 8401.20?
Imports of Machinery and apparatus for isotopic separation, and parts thereof 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 to Classify This HS Code?
What products does HS 840120 cover?
This subheading covers machinery and apparatus specifically designed for isotopic separation, including their essential parts. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses equipment used to separate isotopes of elements, such as uranium enrichment centrifuges or mass spectrometers used for isotopic analysis. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to specialized machinery where the primary function is the separation of isotopes, a process critical in nuclear technology and scientific research.
What falls outside HS 840120?
The following products are excluded from HS 840120: general laboratory equipment not specifically designed for isotopic separation, such as standard centrifuges or mass spectrometers used for general analytical purposes, and machinery for the separation of other materials like gases or liquids based on physical properties other than isotopic composition. For instance, gas centrifuges used for separating different gases are classified under other headings, and standard analytical instruments that do not perform isotopic separation are typically found in headings like 9027. Parts that are not specifically designed for isotopic separation machinery are also excluded.
What are common classification mistakes for HS 840120?
A common error is misclassifying general-purpose laboratory equipment as machinery for isotopic separation. This often occurs when instruments, like certain types of mass spectrometers, are used for a variety of analytical tasks, including but not limited to isotopic analysis. According to General Rule of Interpretation (GRI) 1, classification should be based on the essential character of the good. If an instrument's primary function is broader than just isotopic separation, or if it is not specifically designed for this purpose, it should be classified elsewhere, typically under heading 9027.
How should importers classify products under HS 840120?
The correct procedure for classifying machinery under HS 840120 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official nomenclature, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes from the WCO. It is crucial to determine if the machinery's sole or primary purpose is isotopic separation. If the product is a component, its specific design and integration into an isotopic separation apparatus must be confirmed.
How is the duty calculated for products under HS 840120?
A hypothetical example: a specialized gas centrifuge for uranium enrichment, weighing 500 kg and declared at a customs value of $100,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem from the USITC Harmonized Tariff Schedule, the duty would be $3,500 USD (3.5% × $100,000). This calculation is based on the declared value, as the ad valorem rate is applied to the total value of the imported goods.
Which trade agreements reduce duties for HS 840120?
Several free trade agreements may reduce the applicable duty rate for HS 840120, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible machinery originating from Canada or Mexico could be admitted duty-free. For example, a qualifying isotopic separation apparatus from Canada would have a preferential rate of Free. Documentation required to claim this preference typically includes a self-certified origin statement on the invoice or a separate certificate of origin as per USMCA guidelines.
```Which HS Codes Are Related?
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FAQ
What is the standard Most Favored Nation (MFN) duty rate for HS code 840120?
The standard Most Favored Nation (MFN) duty rate for HS code 840120, covering machinery and apparatus for isotopic separation and parts thereof, is 3.70% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. For specific rates applicable to your country of origin, consult the official tariff schedule of the importing country, such as the US Harmonized Tariff Schedule (USHTS) or the EU's TARIC database.
How is the duty calculated for HS code 840120?
The duty for HS code 840120 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a piece of isotopic separation machinery is valued at $100,000 and the MFN duty rate is 3.70%, the calculated duty would be $100,000 \times 0.0370 = $3,700. Always ensure accurate valuation and refer to the specific duty rate applicable to the country of origin.
Are there preferential duty rates available for HS code 840120 under trade agreements?
Yes, preferential duty rates may be available for HS code 840120 under various trade agreements. For instance, imports from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or duty-free entry, often listed as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' in some tariff schedules. To claim preferential treatment, importers must provide a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Consult the relevant trade agreement documentation and the importing country's tariff schedule for precise details.
What specific criteria define 'machinery and apparatus for isotopic separation' under HS code 840120?
HS code 840120 is reserved for machinery and apparatus specifically designed for the separation of isotopes. This includes equipment utilizing methods such as gas diffusion, gas centrifugation, or laser excitation to achieve the separation of isotopes of elements. The key classification criterion is the intended function of the machinery. Simple laboratory equipment not primarily designed for isotopic separation, or machinery with a dual purpose where isotopic separation is not the principal function, may be classified under different HS codes. Consult the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on classification.
What documentation is typically required when importing machinery under HS code 840120?
When importing machinery and apparatus for isotopic separation under HS code 840120, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the country of import and the specific nature of the goods, you may need a certificate of origin to claim preferential duty rates. Given the specialized nature of isotopic separation equipment, customs authorities may request technical specifications, operating manuals, or declarations confirming the intended use of the machinery to verify its classification. It is advisable to consult with the customs authorities of the importing country or a licensed customs broker for a comprehensive list of required documents.