HS 840140 Parts of nuclear reactors
Quick Answer: Parts of nuclear reactors imported under HS 840140 enter the UK duty-free, the EU at 3.70% ad valorem, and the US at 3.3% ad valorem (with preferential rates for certain Free Trade Agreement partners). This classification covers components specifically designed for use in nuclear reactors, such as fuel elements, control rods, and structural parts, but excludes general-purpose machinery or parts that could be used elsewhere. Importers should verify specific product eligibility for preferential duty rates in the US. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401400010 | 0.00 % | — | — |
| 8401400090 | 0.00 % | — | — |
| 8401400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401400000 | 3.70 % | — | — |
| 8401400010 | 3.70 % | — | — |
| 8401400090 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8401400000 | 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 8401.40?
Imports of Parts 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 840140 cover?
This subheading covers essential components and spare parts specifically designed for nuclear reactors, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. This includes items such as control rods, moderator materials, fuel element cladding, and specialized pumps or valves integral to reactor operation. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed interpretations, clarifying that these parts must be exclusively for use in nuclear reactors and not adaptable for general industrial purposes. For instance, specialized fuel assemblies or reactor vessel internals fall under this category.
What falls outside HS 840140?
The following products are excluded from HS 840140: general-purpose machinery or components that, while potentially usable in a nuclear facility, are not exclusively designed for nuclear reactors. This includes standard electrical equipment, pumps, valves, or structural materials that have broader industrial applications. For example, a standard industrial pump, even if installed in a nuclear power plant, would not be classified here. Similarly, raw materials like uranium ore or enriched uranium, which are fuel for reactors but not parts of the reactor structure itself, are classified elsewhere, typically under Chapter 28 or 29.
What are common classification mistakes for HS 840140?
A common error is misclassifying general industrial components that happen to be used in nuclear facilities. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a part is not specifically designed for a nuclear reactor, it should not be classified under 840140, even if its end-use is within a nuclear context. Another mistake is classifying finished nuclear fuel assemblies as "parts," when they may have a distinct classification based on their composition and function.
How should importers classify products under HS 840140?
The correct procedure for classifying products under HS 840140 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff. It is crucial to determine if the component is exclusively designed for nuclear reactors. If the product's description or technical specifications indicate it is a specialized part for nuclear reactor operation, then 840140 is appropriate. Obtaining detailed technical documentation from the manufacturer is essential.
How is the duty calculated for products under HS 840140?
A specialized zirconium alloy fuel rod cladding tube, weighing 50 kilograms and declared at a customs value of $10,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $10,000 USD = $500.00. This specific rate applies to parts exclusively for nuclear reactors, provided they are not elsewhere specified or included.
Which trade agreements reduce duties for HS 840140?
Several free trade agreements may reduce the applicable duty rate for HS 840140, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries, such as India. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 840140, 'Parts of nuclear reactors'?
The Most Favored Nation (MFN) duty rate for HS code 840140 is 3.70% ad valorem in the United States. However, preferential rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. Importers should always verify the specific preferential rate applicable to their country of origin. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and detailed information.
How is the duty for HS code 840140 calculated? Provide an example.
The duty for HS code 840140 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of parts for nuclear reactors has a declared customs value of $100,000 and the MFN duty rate is 3.70%, the calculated duty would be: $100,000 (value) × 0.0370 (duty rate) = $3,700. This calculation assumes no other duties or taxes apply. Always confirm the exact value and applicable duty rate with customs authorities.
What specific criteria determine if a component qualifies as a 'Part of nuclear reactors' under HS code 840140?
To be classified under HS code 840140, 'Parts of nuclear reactors,' an item must be specifically designed for or principally used in the construction, operation, or maintenance of a nuclear reactor. This includes components like fuel elements, control rods, moderators, and specialized shielding. Items that are general-purpose industrial components, even if they could theoretically be used in a reactor, would likely be classified under their respective headings unless their specific design or function clearly links them to nuclear reactor applications. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on classification principles.
What documentation is typically required when importing parts for nuclear reactors under HS code 840140?
When importing parts for nuclear reactors (HS code 840140), importers and customs brokers should be prepared for enhanced documentation requirements due to the sensitive nature of these goods. Beyond standard commercial invoices, packing lists, and bills of lading, specific documentation may include: a detailed technical description of the part, its intended use in the nuclear reactor, certifications of origin to claim preferential duty rates, and potentially licenses or permits from relevant government agencies (e.g., nuclear regulatory bodies) demonstrating compliance with safety and security regulations. Verification with the importing country's customs authority is crucial.
Which major trade agreements offer preferential duty rates for HS code 840140 into the United States?
Several trade agreements provide preferential duty rates for parts of nuclear reactors (HS code 840140) into the United States. For example, under the US-Australia Free Trade Agreement (AU), the duty is Free. Other agreements may offer reduced rates. Importers should consult the USITC Harmonized Tariff Schedule, specifically Chapter 84, to identify all applicable trade agreements and their corresponding duty rates. Common trade agreements to investigate include those with countries like South Korea (KR), Chile (CL), and Singapore (SG), which often feature favorable terms for industrial components.