# 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 (page 1 of 3)

> The European Union tariff has 875 national lines in HS chapter 85 (electrical machinery and equipment and parts thereof; sound recorders and… Page 1 of 3.

Source: https://border.bot/countries/european-union/hs-codes/85
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 85](https://border.bot/countries/european-union/hs-codes/85)

Page 1 of 3: subheadings 1 to 100 of 296. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/85?page=2).

## 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](https://border.bot/countries/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

## 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.

### 85.01 Electric motors and generators (excluding generating sets)

- [8501.10](https://border.bot/countries/european-union/hs-codes/850110) Motors of an output not exceeding 37.5 W (24 lines)
- [8501.20](https://border.bot/countries/european-union/hs-codes/850120) Universal AC/DC motors of an output exceeding 37.5 W (6 lines)
- [8501.31](https://border.bot/countries/european-union/hs-codes/850131) Other DC motors; DC generators, other than photovoltaic generators: Of an output not exceeding 750 W (17 lines)
- [8501.32](https://border.bot/countries/european-union/hs-codes/850132) Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 750 W but not exceeding 75 kW (4 lines)
- [8501.33](https://border.bot/countries/european-union/hs-codes/850133) Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 75 kW but not exceeding 375 kW (5 lines)
- [8501.34](https://border.bot/countries/european-union/hs-codes/850134) Other DC motors; DC generators, other than photovoltaic generators: Of an output exceeding 375 kW (2 lines)
- [8501.40](https://border.bot/countries/european-union/hs-codes/850140) Other AC motors, single-phase (15 lines)
- [8501.51](https://border.bot/countries/european-union/hs-codes/850151) Other AC motors, multi-phase: Of an output not exceeding 750 W (9 lines)
- [8501.52](https://border.bot/countries/european-union/hs-codes/850152) Other AC motors, multi-phase: Of an output exceeding 750 W but not exceeding 75 kW (10 lines)
- [8501.53](https://border.bot/countries/european-union/hs-codes/850153) Other AC motors, multi-phase: Of an output exceeding 75 kW (13 lines)
- [8501.61](https://border.bot/countries/european-union/hs-codes/850161) AC generators (alternators), other than photovoltaic generators: Of an output not exceeding 75 kVA (4 lines)
- [8501.62](https://border.bot/countries/european-union/hs-codes/850162) AC generators (alternators), other than photovoltaic generators: Of an output exceeding 75 kVA but not exceeding 375 kVA (3 lines)
- [8501.63](https://border.bot/countries/european-union/hs-codes/850163) AC generators (alternators), other than photovoltaic generators: Of an output exceeding 375 kVA but not exceeding 750 kVA (2 lines)
- [8501.64](https://border.bot/countries/european-union/hs-codes/850164) AC generators (alternators), other than photovoltaic generators: Of an output exceeding 750 kVA (1 line)
- [8501.71](https://border.bot/countries/european-union/hs-codes/850171) Photovoltaic DC generators: Of an output not exceeding 50 W (1 line)
- [8501.72](https://border.bot/countries/european-union/hs-codes/850172) Photovoltaic DC generators: Of an output exceeding 50 W (1 line)
- [8501.80](https://border.bot/countries/european-union/hs-codes/850180) Photovoltaic AC generators (1 line)

### 85.02 Electric generating sets and rotary converters

- [8502.11](https://border.bot/countries/european-union/hs-codes/850211) Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output not exceeding 75 kVA (4 lines)
- [8502.12](https://border.bot/countries/european-union/hs-codes/850212) Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 75 kVA but not exceeding 375 kVA (2 lines)
- [8502.13](https://border.bot/countries/european-union/hs-codes/850213) Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA (6 lines)
- [8502.20](https://border.bot/countries/european-union/hs-codes/850220) Generating sets with spark-ignition internal combustion piston engines (8 lines)
- [8502.31](https://border.bot/countries/european-union/hs-codes/850231) Other generating sets: Wind-powered (4 lines)
- [8502.39](https://border.bot/countries/european-union/hs-codes/850239) Other generating sets: Other (4 lines)
- [8502.40](https://border.bot/countries/european-union/hs-codes/850240) Electric rotary converters (2 lines)

### 85.03 Parts suitable for use solely or principally with the machines of heading 8501 or 8502

- [8503.00](https://border.bot/countries/european-union/hs-codes/850300) Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02 (22 lines)

### 85.04 Electrical transformers, static converters (for example, rectifiers) and inductors

- [8504.10](https://border.bot/countries/european-union/hs-codes/850410) Ballasts for discharge lamps or tubes (4 lines)
- [8504.21](https://border.bot/countries/european-union/hs-codes/850421) Liquid dielectric transformers: Having a power handling capacity not exceeding 650 kVA (1 line)
- [8504.22](https://border.bot/countries/european-union/hs-codes/850422) Liquid dielectric transformers: Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA (2 lines)
- [8504.23](https://border.bot/countries/european-union/hs-codes/850423) Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA (1 line)
- [8504.31](https://border.bot/countries/european-union/hs-codes/850431) Other transformers: Having a power handling capacity not exceeding 1 kVA (9 lines)
- [8504.32](https://border.bot/countries/european-union/hs-codes/850432) Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA (2 lines)
- [8504.33](https://border.bot/countries/european-union/hs-codes/850433) Other transformers: Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA (2 lines)
- [8504.34](https://border.bot/countries/european-union/hs-codes/850434) Other transformers: Having a power handling capacity exceeding 500 kVA (1 line)
- [8504.40](https://border.bot/countries/european-union/hs-codes/850440) Static converters (10 lines)
- [8504.50](https://border.bot/countries/european-union/hs-codes/850450) Other inductors (1 line)
- [8504.90](https://border.bot/countries/european-union/hs-codes/850490) Parts (5 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

- [8505.11](https://border.bot/countries/european-union/hs-codes/850511) Permanent magnets and articles intended to become permanent magnets after magnetisation: Of metal (15 lines)
- [8505.19](https://border.bot/countries/european-union/hs-codes/850519) Permanent magnets and articles intended to become permanent magnets after magnetisation: Other (8 lines)
- [8505.20](https://border.bot/countries/european-union/hs-codes/850520) Electro-magnetic couplings, clutches and brakes (4 lines)
- [8505.90](https://border.bot/countries/european-union/hs-codes/850590) Other, including parts (8 lines)

### 85.06 Primary cells and primary batteries

- [8506.10](https://border.bot/countries/european-union/hs-codes/850610) Manganese dioxide (4 lines)
- [8506.30](https://border.bot/countries/european-union/hs-codes/850630) Mercuric oxide (1 line)
- [8506.40](https://border.bot/countries/european-union/hs-codes/850640) Silver oxide (1 line)
- [8506.50](https://border.bot/countries/european-union/hs-codes/850650) Lithium (5 lines)
- [8506.60](https://border.bot/countries/european-union/hs-codes/850660) Air-zinc (1 line)
- [8506.80](https://border.bot/countries/european-union/hs-codes/850680) Other primary cells and primary batteries (2 lines)
- [8506.90](https://border.bot/countries/european-union/hs-codes/850690) Parts (1 line)

### 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square)

- [8507.10](https://border.bot/countries/european-union/hs-codes/850710) Lead-acid, of a kind used for starting piston engines (4 lines)
- [8507.20](https://border.bot/countries/european-union/hs-codes/850720) Other lead-acid accumulators (4 lines)
- [8507.30](https://border.bot/countries/european-union/hs-codes/850730) Nickel-cadmium (4 lines)
- [8507.50](https://border.bot/countries/european-union/hs-codes/850750) Nickel-metal hydride (2 lines)
- [8507.60](https://border.bot/countries/european-union/hs-codes/850760) Lithium-ion (16 lines)
- [8507.80](https://border.bot/countries/european-union/hs-codes/850780) Other accumulators (2 lines)
- [8507.90](https://border.bot/countries/european-union/hs-codes/850790) Parts (10 lines)

### 85.08 Vacuum cleaners

- [8508.11](https://border.bot/countries/european-union/hs-codes/850811) With self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20l (1 line)
- [8508.19](https://border.bot/countries/european-union/hs-codes/850819) With self-contained electric motor: Other (1 line)
- [8508.60](https://border.bot/countries/european-union/hs-codes/850860) Other vacuum cleaners (1 line)
- [8508.70](https://border.bot/countries/european-union/hs-codes/850870) Parts (1 line)

### 85.09 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508

- [8509.40](https://border.bot/countries/european-union/hs-codes/850940) Food grinders and mixers; fruit or vegetable juice extractors (1 line)
- [8509.80](https://border.bot/countries/european-union/hs-codes/850980) Other appliances (1 line)
- [8509.90](https://border.bot/countries/european-union/hs-codes/850990) Parts (1 line)

### 85.10 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

- [8510.10](https://border.bot/countries/european-union/hs-codes/851010) Shavers (1 line)
- [8510.20](https://border.bot/countries/european-union/hs-codes/851020) Hair clippers (1 line)
- [8510.30](https://border.bot/countries/european-union/hs-codes/851030) Hair-removing appliances (1 line)
- [8510.90](https://border.bot/countries/european-union/hs-codes/851090) Parts (1 line)

### 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

- [8511.10](https://border.bot/countries/european-union/hs-codes/851110) Sparking plugs (2 lines)
- [8511.20](https://border.bot/countries/european-union/hs-codes/851120) Ignition magnetos; magneto-dynamos; magnetic flywheels (2 lines)
- [8511.30](https://border.bot/countries/european-union/hs-codes/851130) Distributors; ignition coils (4 lines)
- [8511.40](https://border.bot/countries/european-union/hs-codes/851140) Starter motors and dual purpose starter-generators (2 lines)
- [8511.50](https://border.bot/countries/european-union/hs-codes/851150) Other generators (2 lines)
- [8511.80](https://border.bot/countries/european-union/hs-codes/851180) Other equipment (3 lines)
- [8511.90](https://border.bot/countries/european-union/hs-codes/851190) Parts (4 lines)

### 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

- [8512.10](https://border.bot/countries/european-union/hs-codes/851210) Lighting or visual signalling equipment of a kind used on bicycles (1 line)
- [8512.20](https://border.bot/countries/european-union/hs-codes/851220) Other lighting or visual signalling equipment (6 lines)
- [8512.30](https://border.bot/countries/european-union/hs-codes/851230) Sound signalling equipment (3 lines)
- [8512.40](https://border.bot/countries/european-union/hs-codes/851240) Windscreen wipers, defrosters and demisters (2 lines)
- [8512.90](https://border.bot/countries/european-union/hs-codes/851290) Parts (2 lines)

### 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

- [8513.10](https://border.bot/countries/european-union/hs-codes/851310) Lamps (1 line)
- [8513.90](https://border.bot/countries/european-union/hs-codes/851390) Parts (1 line)

### 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

- [8514.11](https://border.bot/countries/european-union/hs-codes/851411) Resistance heated furnaces and ovens: Hot isostatic presses (1 line)
- [8514.19](https://border.bot/countries/european-union/hs-codes/851419) Resistance heated furnaces and ovens: Other (2 lines)
- [8514.20](https://border.bot/countries/european-union/hs-codes/851420) Furnaces and ovens functioning by induction or dielectric loss (2 lines)
- [8514.31](https://border.bot/countries/european-union/hs-codes/851431) Other furnaces and ovens: Electron beam furnaces (2 lines)
- [8514.32](https://border.bot/countries/european-union/hs-codes/851432) Other furnaces and ovens: Plasma and vacuum arc furnaces (2 lines)
- [8514.39](https://border.bot/countries/european-union/hs-codes/851439) Other furnaces and ovens: Other (2 lines)
- [8514.40](https://border.bot/countries/european-union/hs-codes/851440) Other equipment for the heat treatment of materials by induction or dielectric loss (1 line)
- [8514.90](https://border.bot/countries/european-union/hs-codes/851490) Parts (2 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

- [8515.11](https://border.bot/countries/european-union/hs-codes/851511) Brazing or soldering machines and apparatus: Soldering irons and guns (1 line)
- [8515.19](https://border.bot/countries/european-union/hs-codes/851519) Brazing or soldering machines and apparatus: Other (2 lines)
- [8515.21](https://border.bot/countries/european-union/hs-codes/851521) Machines and apparatus for resistance welding of metal: Fully or partly automatic (1 line)
- [8515.29](https://border.bot/countries/european-union/hs-codes/851529) Machines and apparatus for resistance welding of metal: Other (1 line)
- [8515.31](https://border.bot/countries/european-union/hs-codes/851531) Machines and apparatus for arc (including plasma arc) welding of metals: Fully or partly automatic (1 line)
- [8515.39](https://border.bot/countries/european-union/hs-codes/851539) Machines and apparatus for arc (including plasma arc) welding of metals: Other (3 lines)
- [8515.80](https://border.bot/countries/european-union/hs-codes/851580) Other machines and apparatus (2 lines)
- [8515.90](https://border.bot/countries/european-union/hs-codes/851590) Parts (3 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

- [8516.10](https://border.bot/countries/european-union/hs-codes/851610) Electric instantaneous or storage water heaters and immersion heaters (3 lines)
- [8516.21](https://border.bot/countries/european-union/hs-codes/851621) Electric space-heating apparatus and electric soil-heating apparatus: Storage heating radiators (1 line)
- [8516.29](https://border.bot/countries/european-union/hs-codes/851629) Electric space-heating apparatus and electric soil-heating apparatus: Other (4 lines)
- [8516.31](https://border.bot/countries/european-union/hs-codes/851631) Electrothermic hairdressing or hand-drying apparatus: Hair dryers (1 line)
- [8516.32](https://border.bot/countries/european-union/hs-codes/851632) Electrothermic hairdressing or hand-drying apparatus: Other hair-dressing apparatus (1 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 States](https://border.bot/countries/united-states/hs-codes/85): 982 lines, used by 1 other country
- [The Harmonized System text for chapter 85](https://border.bot/hs-codes/85)

Page 1 of 3: subheadings 1 to 100 of 296. Next page: [page 2](https://border.bot/countries/european-union/hs-codes/85?page=2).

- Previous chapter: [84](https://border.bot/countries/european-union/hs-codes/84) Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Next chapter: [86](https://border.bot/countries/european-union/hs-codes/86) Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/85.json