HS 842940 Tamping machines and roadrollers
Quick Answer: Tamping machines and road rollers imported under HS 842940 enter the UK and EU duty-free, while the US imposes a 35% ad valorem duty under the Most Favored Nation (MFN) rate. This Harmonized System (HS) code specifically covers self-propelled or towed machinery designed for compacting soil, gravel, asphalt, or concrete, including vibratory rollers, pneumatic-tired rollers, and plate compactors. Importers should be aware of potential differences in import duties across major markets. CustomTariffs aggregates this tariff data, highlighting the significant cost implications for businesses trading these goods internationally.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429400000 | — | — | — |
| 8429403000 | 0.00 % | — | — |
| 8429401000 | 0.00 % | — | — |
| 8429409000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429400000 | 0.00 % | — | — |
| 8429401000 | 0.00 % | — | — |
| 8429403000 | 0.00 % | — | — |
| 8429409000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8429400020 | — | — | ["No."] |
| 8429400040 | — | — | ["No."] |
| 8429400060 | — | — | ["No."] |
| 84294000 | Free | — | — |
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 842940 cover?
This subheading covers tamping machines and road rollers, as defined by the World Customs Organization's Harmonized System Explanatory Notes and further elaborated in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database. These machines are specifically designed for compacting granular materials, such as soil, gravel, asphalt, or concrete, in construction and road maintenance. Examples include vibratory rollers, pneumatic-tired rollers, and static rollers, all characterized by their weight and mechanical action to achieve compaction.
What falls outside HS 842940?
The following products are excluded from HS 842940: machines primarily designed for excavating, loading, or grading, even if they possess some compacting capability. This includes excavators with compaction attachments, bulldozers, and graders. Additionally, hand-held compactors like plate compactors or rammers, which are not self-propelled road rollers, are typically classified under HS 8479.10 as machinery for public works, building, or similar purposes.
What are common classification mistakes for HS 842940?
A common error is misclassifying multi-functional construction equipment that includes a tamping or rolling component but whose primary function is excavation or grading. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable under two or more headings, the heading which occurs last in numerical order shall be considered. Importers must carefully assess the principal function of the machine to ensure accurate classification under 842940.
How should importers classify products under HS 842940?
The correct procedure for classifying products under HS 842940 involves a thorough review of the machine's design, intended use, and operational characteristics. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the WCO. If uncertainty remains, a binding ruling from the customs authority should be sought, providing detailed specifications and operational manuals.
How is the duty calculated for products under HS 842940?
A Bomag BW 120 AD-4 tandem vibratory roller weighing 2,500 kg and declared at a customs value of $30,000 USD would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value. The calculation is 5.0% × $30,000 = $1,500. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 842940?
Several free trade agreements may reduce the applicable duty rate for HS 842940, including the United States-Mexico-Canada Agreement (USMCA), which can result in duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for qualifying goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the origin country and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 842940 (Tamping machines and roadrollers)?
Import duty rates for HS code 842940 can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (US HTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates for member states and the UK, respectively. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty rate. Some preferential trade agreements may offer reduced or zero duties.
How are tamping machines and roadrollers classified under HS code 842940?
HS code 842940 covers self-propelled tamping machines and road rollers. Classification hinges on whether the machine is designed for tamping or for compacting/rolling surfaces. Tamping machines are specifically designed to compact soil or other materials by repeated blows. Road rollers are designed to compact surfaces by static pressure or vibration. Machines that are not self-propelled, or that perform other primary functions (e.g., excavation), would likely fall under different HS codes. Always refer to the Explanatory Notes of the Harmonized System for detailed classification criteria.
What documentation is typically required for importing tamping machines and roadrollers under HS code 842940?
Standard import documentation for HS code 842940 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the specific machine, additional documentation may be required, such as import licenses, safety certificates, or proof of compliance with local environmental or emissions standards. Customs brokers should verify specific requirements with the importing country's customs authority.
How is the import duty for a roadroller under HS code 842940 calculated, using a hypothetical example?
Import duty is typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination of both. For HS code 842940, let's assume a hypothetical country imposes a 5% ad valorem duty. If a roadroller valued at $50,000 is imported, the duty would be calculated as: 5% of $50,000 = $2,500. The 'value' used for duty calculation is usually the customs value, which often includes the cost of the goods, insurance, and freight. Always confirm the specific duty calculation method and the basis of valuation with the importing country's customs regulations.
Do trade agreements, like the USMCA or EU trade agreements, affect the duty rates for HS code 842940?
Yes, trade agreements can significantly impact duty rates. For instance, if a roadroller classified under HS 842940 originates from a country that is party to a preferential trade agreement with the importing country (e.g., the USMCA for imports into the US from Canada or Mexico, or various EU trade agreements), it may qualify for reduced or zero duty rates. To benefit from these preferential rates, importers must typically provide proof of origin, such as a certificate of origin, demonstrating that the goods meet the rules of origin stipulated in the agreement. It is essential to consult the specific provisions of the relevant trade agreement and the importing country's tariff schedule.