Telescopic loaders (Tariff notice 29)
Check the tariff classification of telescopic loaders.
New explanatory notes
A new Combined Nomenclature Explanatory Note was published on 10/11/2025:
Explanatory Notes to the Combined Nomenclature of the European Union
(C/2025/6088)
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8427 and 8429
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 332, the following explanatory note is inserted:
‘8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment:
And
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers:
These headings include, self-propelled, wheeled machines, equipped with a telescopic front boom — designed to accommodate various interchangeable tools (such as forks, pallet forks, arms, pliers, shovels) – making them potentially classifiable in headings 8427 or 8429.
Depending on their configuration at the time of the presentation, their classification is determined according to the following principles:
(1) machines presented with a specific interchangeable tool, are classified under the heading corresponding to the function of the machine equipped with that tool. For example, if the machine is presented with a fork-lift, it should be classified under heading 8427. (See also the HS Classification opinion 842720/1.),
(2) machines presented with several interchangeable tools that enable them to perform functions falling under the scope of headings 8427 and 8429, are classified in accordance with Note 3 to Section XVI or by application of General Interpretative Rule 3 (c). (See also the (HSEN) to heading 8426, SELF-PROPELLED AND OTHER “MOBILE” MACHINES (b) (1)),
(3) the same machines presented without any interchangeable tools as mentioned above are classified by application of General Interpretative Rule 3 (c) under heading 8429.’
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.