HS 840721 Marine propulsion engines
Quick Answer: Marine propulsion engines imported under HS 840721 enter the UK at rates up to 6.00%, the EU at rates up to 6.20%, and the US at rates up to 35% (MFN). This HS code specifically covers internal combustion piston engines designed for the propulsion of marine vessels, including outboard motors and inboard engines. Importers should be aware of potential variations in duty rates based on engine type and horsepower, as well as specific national regulations. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance. Exporters should verify the correct HS code and applicable duties for each target market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407210000 | — | — | — |
| 8407211000 | 6.00 % | — | — |
| 8407219100 | 4.00 % | — | — |
| 8407219900 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407210000 | — | — | — |
| 8407211000 | 6.20 % | — | — |
| 8407219100 | 4.20 % | — | — |
| 8407219900 | 4.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407210040 | — | — | ["No."] |
| 84072100 | Free | — | — |
| 8407210080 | — | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 840721 cover?
This subheading covers outboard marine propulsion engines, which are self-contained units designed to propel watercraft and are typically mounted on the transom. According to the World Customs Organization's Harmonized System Nomenclature, this category includes engines that are detachable from the vessel's hull. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to gasoline, diesel, or other fuel-powered outboard motors, often characterized by their steering tiller and integrated gearbox. These engines are specifically designed for marine use and are not intended for stationary applications.
What falls outside HS 840721?
The following products are excluded from HS 840721: inboard marine engines, which are permanently installed within the hull of a vessel and are classified under HS 840729. Also excluded are sterndrive engines, where the engine is located inside the hull but the drive unit (propeller and gearbox) is external, typically classified under HS 840729. Furthermore, jet propulsion units for boats, unless they are integral parts of a complete outboard engine assembly, are generally classified elsewhere, often under HS 8412. Simple propulsion devices like electric trolling motors, if not considered complete engines, may also fall under different headings.
What are common classification mistakes for HS 840721?
A common error is misclassifying inboard or sterndrive marine engines under HS 840721. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify engines designed for other applications, such as agricultural or industrial machinery, as marine engines. It is crucial to verify that the engine's primary design and intended use are for marine propulsion, as specified by the manufacturer's documentation and the product's inherent characteristics, to avoid misclassification and potential penalties.
How should importers classify products under HS 840721?
The correct procedure for classifying products under HS 840721 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the explanatory notes provided by the World Customs Organization. Key factors include whether the engine is designed for outboard mounting, its power source, and its specific application in propelling a watercraft. Manufacturers' specifications and product literature are essential for accurate determination, ensuring compliance with customs regulations.
How is the duty calculated for products under HS 840721?
A Yamaha F25LMHA 25 HP outboard motor, weighing approximately 57 kg and declared at a customs value of $3,500 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 840721. The calculation is: 5.0% × $3,500 USD = $175.00. This rate applies to goods imported from countries not benefiting from preferential trade agreements. For other jurisdictions, the duty rate may differ significantly.
Which trade agreements reduce duties for HS 840721?
Several free trade agreements may reduce the applicable duty rate for HS 840721, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying outboard marine engines originating from Canada or Mexico can be imported into the United States duty-free. Documentation required to claim this preference typically includes a self-certified origin statement on the commercial invoice. While not directly applicable to this specific product, other agreements like the EU's trade deals with certain countries might offer preferential rates, often requiring an EUR.1 movement certificate for goods originating from those partner nations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 840721 (Marine propulsion engines)?
Import duty rates for HS code 840721 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.5% ad valorem. However, preferential rates under trade agreements can be lower or even free. For instance, goods from Canada or Mexico under USMCA may have a 0% duty rate. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate. The EU TARIC system and the UK Trade Tariff also provide detailed rate information for their respective regions.
What specific criteria define an engine for classification under HS 840721 as a 'marine propulsion engine'?
HS code 840721 specifically covers 'spark-ignition internal combustion piston engines' designed for marine propulsion. Key classification criteria include the engine's design and intended use. Engines intended to directly or indirectly propel a vessel, such as outboard motors or inboard engines for boats, fall under this code. Engines that are not specifically designed for marine use, even if they could be adapted, would be classified elsewhere. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between engines for different applications.
What documentation is typically required when importing marine propulsion engines under HS 840721?
Standard import documentation for HS 840721 includes a commercial invoice, packing list, and bill of lading. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific safety or emissions compliance certificates for marine engines. Importers and customs brokers should verify the exact requirements with the customs authority of the destination country.
How is the import duty calculated for HS 840721, and can you provide an example?
The duty for HS 840721 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a marine engine is valued at $10,000 USD and the MFN duty rate in the US is 2.5%, the duty would be calculated as: $10,000 (Value) × 0.025 (Duty Rate) = $250 USD. Some countries may also have specific duties based on engine size or power, or a combination of ad valorem and specific duties. Always confirm the duty calculation method with the importing country's customs regulations.
Which common trade agreements might offer preferential duty rates for HS 840721 imports?
Several trade agreements can impact duty rates for HS 840721. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for qualifying engines. The EU's Generalized Scheme of Preferences (GSP) might offer reduced rates for goods from certain developing countries. The UK's trade agreements post-Brexit also provide preferential rates with various partner countries. Importers should verify the rules of origin and eligibility for each specific trade agreement to determine if preferential rates apply.