European Union tariff, chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Last updated
Key facts
- National lines
- 875
- Subheadings
- 296
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Summary
The European Union tariff has 875 national lines in HS chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles), under 296 subheadings in 48 headings.
Subheadings with European Union lines
The European Union tariff has 875 national lines in HS chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles), under 296 subheadings in 48 headings.
Subheadings 1 to 100 of 296, page 1 of 3.
85.01 Electric motors and generators (excluding generating sets)
- 8501.10Motors of an output not exceeding 37.5 W24 lines
- 8501.20Universal AC/DC motors of an output exceeding 37.5 W6 lines
- 8501.31Other DC motors; DC generators, other than photovoltaic generators: Of an output not exceeding 750 W17 lines
- 8501.32Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 750 W but not exceeding 75 kW4 lines
- 8501.33Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 75 kW but not exceeding 375 kW5 lines
- 8501.34Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 375 kW2 lines
- 8501.40Other AC motors, single-phase15 lines
- 8501.51Other AC motors, multi-phase: Of an output not exceeding 750 W9 lines
- 8501.52Other AC motors, multi-phase: Of an output exceeding 750 W but not exceeding 75 kW10 lines
- 8501.53Other AC motors, multi-phase: Of an output exceeding 75 kW13 lines
- 8501.61AC generators (alternators), other than photovoltaic generators: Of an output not exceeding 75 kVA4 lines
- 8501.62AC generators (alternators), other than photovoltaic generators: Of an output exceeding 75 kVA but not exceeding 375 kVA3 lines
- 8501.63AC generators (alternators), other than photovoltaic generators: Of an output exceeding 375 kVA but not exceeding 750 kVA2 lines
- 8501.64AC generators (alternators), other than photovoltaic generators: Of an output exceeding 750 kVA1 line
- 8501.71Photovoltaic DC generators: Of an output not exceeding 50 W1 line
- 8501.72Photovoltaic DC generators: Of an output exceeding 50 W1 line
- 8501.80Photovoltaic AC generators1 line
85.02 Electric generating sets and rotary converters
- 8502.11Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output not exceeding 75 kVA4 lines
- 8502.12Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 75 kVA but not exceeding 375 kVA2 lines
- 8502.13Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA6 lines
- 8502.20Generating sets with spark-ignition internal combustion piston engines8 lines
- 8502.31Other generating sets: Wind-powered4 lines
- 8502.39Other generating sets: Other4 lines
- 8502.40Electric rotary converters2 lines
85.03 Parts suitable for use solely or principally with the machines of heading 8501 or 8502
- 8503.00Parts suitable for use solely or principally with the machines of heading 85.01 or 85.0222 lines
85.04 Electrical transformers, static converters (for example, rectifiers) and inductors
- 8504.10Ballasts for discharge lamps or tubes4 lines
- 8504.21Liquid dielectric transformers: Having a power handling capacity not exceeding 650 kVA1 line
- 8504.22Liquid dielectric transformers: Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA2 lines
- 8504.23Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA1 line
- 8504.31Other transformers: Having a power handling capacity not exceeding 1 kVA9 lines
- 8504.32Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA2 lines
- 8504.33Other transformers: Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA2 lines
- 8504.34Other transformers: Having a power handling capacity exceeding 500 kVA1 line
- 8504.40Static converters10 lines
- 8504.50Other inductors1 line
- 8504.90Parts5 lines
85.05 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads
- 8505.11Permanent magnets and articles intended to become permanent magnets after magnetisation: Of metal15 lines
- 8505.19Permanent magnets and articles intended to become permanent magnets after magnetisation: Other8 lines
- 8505.20Electro-magnetic couplings, clutches and brakes4 lines
- 8505.90Other, including parts8 lines
85.06 Primary cells and primary batteries
85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square)
85.08 Vacuum cleaners
85.09 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
85.10 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
85.11 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
85.12 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
85.14 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
- 8514.11Resistance heated furnaces and ovens: Hot isostatic presses1 line
- 8514.19Resistance heated furnaces and ovens: Other2 lines
- 8514.20Furnaces and ovens functioning by induction or dielectric loss2 lines
- 8514.31Other furnaces and ovens: Electron beam furnaces2 lines
- 8514.32Other furnaces and ovens: Plasma and vacuum arc furnaces2 lines
- 8514.39Other furnaces and ovens: Other2 lines
- 8514.40Other equipment for the heat treatment of materials by induction or dielectric loss1 line
- 8514.90Parts2 lines
85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
- 8515.11Brazing or soldering machines and apparatus: Soldering irons and guns1 line
- 8515.19Brazing or soldering machines and apparatus: Other2 lines
- 8515.21Machines and apparatus for resistance welding of metal: Fully or partly automatic1 line
- 8515.29Machines and apparatus for resistance welding of metal: Other1 line
- 8515.31Machines and apparatus for arc (including plasma arc) welding of metals: Fully or partly automatic1 line
- 8515.39Machines and apparatus for arc (including plasma arc) welding of metals: Other3 lines
- 8515.80Other machines and apparatus2 lines
- 8515.90Parts3 lines
85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
- 8516.10Electric instantaneous or storage water heaters and immersion heaters3 lines
- 8516.21Electric space-heating apparatus and electric soil-heating apparatus: Storage heating radiators1 line
- 8516.29Electric space-heating apparatus and electric soil-heating apparatus: Other4 lines
- 8516.31Electrothermic hairdressing or hand-drying apparatus: Hair dryers1 line
- 8516.32Electrothermic hairdressing or hand-drying apparatus: Other hair-dressing apparatus1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 85 are live on border.bot for the United States (982 lines, also used by 1 other country).
- United States982 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 85?
The European Union tariff has 875 national lines in HS chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles), under 296 subheadings in 48 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.