# European Union tariff lines under HS 8504.40

> The European Union tariff splits HS 8504.40 (static converters) into 10 national lines: 8504 40 60 10 (for use in civil aircraft), 8504 40 60 90 (other), 8504 40 83 10 (for use in civil aircraft), 8504 40 83 90 (other) and 6 others.

Source: https://border.bot/countries/european-union/hs-codes/850440
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) / [8504.40](https://border.bot/countries/european-union/hs-codes/850440)

## Key facts

- HS subheading: [8504.40](https://border.bot/hs-codes/850440)
- National lines: 10
- 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

## European Union lines under 8504.40

The European Union tariff splits HS 8504.40 (static converters) into 10 national lines: 8504 40 60 10 (for use in civil aircraft), 8504 40 60 90 (other), 8504 40 83 10 (for use in civil aircraft), 8504 40 83 90 (other) and 6 others.

- [8504 40 60 10](https://border.bot/countries/european-union/hs-codes/8504406010) Static converters, Accumulator chargers, For use in civil aircraft
- [8504 40 60 90](https://border.bot/countries/european-union/hs-codes/8504406090) Static converters, Accumulator chargers, Other. Duty (MFN): 0%
- [8504 40 83 10](https://border.bot/countries/european-union/hs-codes/8504408310) Static converters, Other, Rectifiers, For use in civil aircraft
- [8504 40 83 90](https://border.bot/countries/european-union/hs-codes/8504408390) Static converters, Rectifiers, Other. Duty (MFN): 0%
- [8504 40 84 10](https://border.bot/countries/european-union/hs-codes/8504408410) Static converters, Other, Inverters, With maximum power point tracking functionality, For use in civil aircraft
- [8504 40 84 90](https://border.bot/countries/european-union/hs-codes/8504408490) Static converters, Inverters, With maximum power point tracking functionality, Other. Duty (MFN): 0%
- [8504 40 87 10](https://border.bot/countries/european-union/hs-codes/8504408710) Static converters, Other, Inverters, Other, For use in civil aircraft
- [8504 40 87 90](https://border.bot/countries/european-union/hs-codes/8504408790) Static converters, Inverters, Other. Duty (MFN): 0%
- [8504 40 95 10](https://border.bot/countries/european-union/hs-codes/8504409510) Static converters, Other, Other, For use in civil aircraft
- [8504 40 95 90](https://border.bot/countries/european-union/hs-codes/8504409590) Static converters, Other. Duty (MFN): 0%

## 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 8504.40 are live on border.bot for the United States (22 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/850440): 22 lines, used by 1 other country
- [The Harmonized System text for 8504.40](https://border.bot/hs-codes/850440)

- Previous subheading: [8504.34](https://border.bot/countries/european-union/hs-codes/850434) Having a power handling capacity exceeding 500 kVA
- Next subheading: [8504.50](https://border.bot/countries/european-union/hs-codes/850450) Other inductors

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8504.40?

The European Union tariff splits HS 8504.40 (static converters) into 10 national lines: 8504 40 60 10 (for use in civil aircraft), 8504 40 60 90 (other), 8504 40 83 10 (for use in civil aircraft), 8504 40 83 90 (other) and 6 others.

## 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/850440.json