HS 840734 Of a cylinder capacity exceeding 1 000 cm3
Quick Answer: Engines of a cylinder capacity exceeding 1,000 cm³ imported under HS 840734 enter the UK at 4.00%, the EU at 4.20%, and the US duty-free under the MFN rate. This classification specifically covers internal combustion piston engines designed for spark-ignition, with a displacement greater than one liter, commonly found in larger vehicles, boats, and industrial equipment. Importers should note the significant duty differential between major markets. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective trade. Exporters and customs brokers must ensure precise engine specifications are declared to avoid compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407340000 | — | — | — |
| 8407341000 | — | — | — |
| 8407341010 | — | — | — |
| 8407341090 | — | — | — |
| 8407343000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407340000 | — | — | — |
| 8407341000 | — | — | — |
| 8407341010 | — | — | — |
| 8407341090 | — | — | — |
| 8407343000 | 4.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407340560 | — | — | ["No."] |
| 8407340590 | — | — | ["No."] |
| 84073405 | Free | — | — |
| 8407340530 | — | — | ["No."] |
| 840734 | — | — | — |
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 8407.34?
Imports of Of a cylinder capacity exceeding 1 000 cm3 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 15 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 840734 cover?
This subheading covers internal combustion piston engines of a cylinder capacity exceeding 1,000 cm³, specifically those designed for spark-ignition, typically used in vehicles. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes engines for automobiles, motorcycles, and other similar applications where the displacement is greater than one liter. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the engine's displacement as the primary classification determinant.
What falls outside HS 840734?
The following products are excluded from HS 840734: internal combustion piston engines with a cylinder capacity of 1,000 cm³ or less, which are classified under HS 840731 or 840732. Additionally, diesel engines (classified under HS 8408), gas turbines (HS 8411), and electric motors (Chapter 85) are not covered. Engines designed for stationary use, such as those for generators or industrial machinery, may also fall under different headings, even if their capacity exceeds 1,000 cm³.
What are common classification mistakes for HS 840734?
A common error is miscalculating or misinterpreting the total cylinder capacity of an engine. Importers may incorrectly sum the capacities of multiple cylinders or fail to account for the full displacement when classifying engines with complex configurations. Furthermore, confusing spark-ignition engines with compression-ignition (diesel) engines, which are classified under HS 8408, is another frequent mistake, often leading to incorrect duty assessments.
How should importers classify products under HS 840734?
The correct procedure for classifying engines under HS 840734 involves first confirming that the engine is an internal combustion piston engine of the spark-ignition type. Next, the total cylinder capacity must be accurately determined, ensuring it exceeds 1,000 cm³. This information is typically found on the engine's specifications plate or in its technical documentation. Customs brokers should verify this data against the product's physical characteristics and the definitions provided in the relevant tariff schedule.
How is the duty calculated for products under HS 840734?
A V8 gasoline engine with a declared customs value of $5,000 USD and a cylinder capacity of 5,700 cm³ would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 840734. The calculation is: $5,000 (declared value) × 0.025 (duty rate) = $125.00 (duty amount).
Which trade agreements reduce duties for HS 840734?
Several free trade agreements may reduce the applicable duty rate for HS 840734, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, engines originating from Canada or Mexico can be imported duty-free, provided a valid Certificate of Origin is presented. The EU-UK Trade and Cooperation Agreement also allows for duty-free entry between the EU and the UK for qualifying goods. For other countries, the General System of Preferences (GSP) may offer reduced rates, typically requiring a GSP Form A.
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FAQ
What are the import duty rates for HS code 840734, specifically for engines with a cylinder capacity exceeding 1,000 cm³?
The Most Favored Nation (MFN) duty rate for HS code 840734 is generally 4.00% ad valorem in the United States. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For instance, under the US-Korea FTA, the duty rate is Free. Importers should always verify the applicable duty rate based on the country of origin and any relevant trade agreements. Consult the US Harmonized Tariff Schedule (USHTS) for the most current rates and specific country-based exceptions.
How is the 'cylinder capacity exceeding 1,000 cm³' criterion determined for HS code 840734?
The cylinder capacity is the total volume swept by all the pistons of an internal combustion engine. For HS code 840734, this means the sum of the volumes of all cylinders must be greater than 1,000 cubic centimeters (cm³). This measurement is a critical factor in distinguishing these engines from those classified under other headings. Ensure your engine's specifications clearly state this total displacement to meet classification requirements.
What documentation is typically required for importing engines classified under HS code 840734?
When importing engines under HS code 840734, standard documentation includes a commercial invoice, packing list, and bill of lading. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements. The manufacturer's specifications or a technical data sheet detailing the engine's cylinder capacity (exceeding 1,000 cm³) is also essential for customs verification. Some countries may also require emissions compliance certificates.
How is the import duty calculated for HS code 840734, using a concrete example?
The duty for HS code 840734 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if an importer brings in engines valued at $50,000, and the applicable MFN duty rate is 4.00%, the duty calculation would be: $50,000 (Value) × 4.00% (Duty Rate) = $2,000 (Import Duty). Always ensure the declared value is the customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
Which common trade agreements might offer reduced or zero duty rates for engines under HS code 840734?
Several trade agreements can provide preferential duty rates for engines exceeding 1,000 cm³. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) and the CAFTA-DR (Dominican Republic-Central America Free Trade Agreement) may offer reduced rates if the goods meet the rules of origin. The US-Korea FTA, as mentioned, often provides a Free rate. For imports into the European Union, the EU TARIC database should be consulted for rates applicable under various EU trade agreements. Similarly, the UK Trade Tariff provides information for goods imported into the United Kingdom. Always confirm the specific rules of origin for each agreement.