# European Union tariff lines under HS 8505.11

> The European Union tariff splits HS 8505.11 (permanent magnets and articles intended to become permanent magnets after magnetisation: Of metal) into 15 national lines: 8505 11 10 10 (for use in certain types of aircraft), 8505 11 10 20 (articles, of an alloy of neodymium, in the shape of a rectangle, triangle, square, or trapezoid, -whether or not arched, -whether or not with rounded corners or oblique sides, -whether or not colour marked -whether or not coated or passivated with a surface treatment, -whether or not consisting of segments bonded together and electrically insulated from one another with: -a l…), 8505 11 10 23 (bars in the form of arched rectangles, containing alloy containing neodymium, with: -a length of 15 mm or more but not more than 52 mm, -a width of 5 mm or more but not more than 42 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation), 8505 11 10 28 (articles containing alloy containing neodymium, in the form of rings, tubes, bushings or collars: -with an external diameter of not more than 45 mm, -with a height of not more than 45 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation) and 11 others. The general (MFN) duty is 2.2% on all 15 lines.

Source: https://border.bot/countries/european-union/hs-codes/850511
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) / [8505.11](https://border.bot/countries/european-union/hs-codes/850511)

## Key facts

- HS subheading: [8505.11](https://border.bot/hs-codes/850511)
- Duty (MFN): 2.2%
- National lines: 15
- 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 8505.11

The European Union tariff splits HS 8505.11 (permanent magnets and articles intended to become permanent magnets after magnetisation: Of metal) into 15 national lines: 8505 11 10 10 (for use in certain types of aircraft), 8505 11 10 20 (articles, of an alloy of neodymium, in the shape of a rectangle, triangle, square, or trapezoid, -whether or not arched, -whether or not with rounded corners or oblique sides, -whether or not colour marked -whether or not coated or passivated with a surface treatment, -whether or not consisting of segments bonded together and electrically insulated from one another with: -a l…), 8505 11 10 23 (bars in the form of arched rectangles, containing alloy containing neodymium, with: -a length of 15 mm or more but not more than 52 mm, -a width of 5 mm or more but not more than 42 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation), 8505 11 10 28 (articles containing alloy containing neodymium, in the form of rings, tubes, bushings or collars: -with an external diameter of not more than 45 mm, -with a height of not more than 45 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation) and 11 others.

The general (MFN) duty is 2.2% on all 15 lines.

- [8505 11 10 10](https://border.bot/countries/european-union/hs-codes/8505111010) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, For use in certain types of aircraft. Duty (MFN): 2.2%
- [8505 11 10 20](https://border.bot/countries/european-union/hs-codes/8505111020) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Articles, of an alloy of neodymium, in the shape of a rectangle, triangle, square, or trapezoid, -whether or not arched, -whether or not with rounded corners or oblique sides, -whether or not colour marked -whether or not coated or passivated with a surface treatment, -whether or not consisting of segments bonded together and electrically insulated from one another with: -a l…. Duty (MFN): 2.2%
- [8505 11 10 23](https://border.bot/countries/european-union/hs-codes/8505111023) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Bars in the form of arched rectangles, containing alloy containing neodymium, with: -a length of 15 mm or more but not more than 52 mm, -a width of 5 mm or more but not more than 42 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation. Duty (MFN): 2.2%
- [8505 11 10 28](https://border.bot/countries/european-union/hs-codes/8505111028) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Articles containing alloy containing neodymium, in the form of rings, tubes, bushings or collars: -with an external diameter of not more than 45 mm, -with a height of not more than 45 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation. Duty (MFN): 2.2%
- [8505 11 10 30](https://border.bot/countries/european-union/hs-codes/8505111030) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Permanent magnets of an alloy of neodymium, either in the shape of a rectangle, whether or not rounded, whether or not coated or passivated with a surface treatment, with: -a rectangular or a trapezoidal cross-section, -a length of not more than 140 mm, -a width of not more than 90 mm and -a thickness of not more than 55 mm, or in the shape of an arched rectangle with: -a len…. Duty (MFN): 2.2%
- [8505 11 10 35](https://border.bot/countries/european-union/hs-codes/8505111035) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Article of an alloy of neodymium, in the shape of a disc, with: -a diameter of not more than 90 mm, -whether or not a hole in the centre, -layers of copper, nickel and/or zinc, intended to become permanent magnets after magnetisation. Duty (MFN): 2.2%
- [8505 11 10 74](https://border.bot/countries/european-union/hs-codes/8505111074) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy, - whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment, with: - a length of 5 mm or more, but not more than 60 mm…. Duty (MFN): 2.2%
- [8505 11 10 75](https://border.bot/countries/european-union/hs-codes/8505111075) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, A quarter sleeve intended to become permanent magnet after magnetization, - consisting of at least neodymium, iron and boron, - with a width of 9,1 mm or more but not more than 10,5 mm, - with a length of 20 mm or more but not more than 30,1 mm, of a kind used on rotors for the manufacture of fuel pumps. Duty (MFN): 2.2%
- [8505 11 10 76](https://border.bot/countries/european-union/hs-codes/8505111076) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Articles of an alloy of neodymium, or an alloy of samarium, - whether or not coated or passivated with a surface treatment, - whether or not covered with zinc, - in the shape of rectangles, with: - a length of 13,8 mm or more but not more than 45,2 mm, - a width of 7,8 mm or more but not more than 25,2 mm, - a height of 1,3 mm or more but not more than 4,7 mm, intended to bec…. Duty (MFN): 2.2%
- [8505 11 10 77](https://border.bot/countries/european-union/hs-codes/8505111077) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Article of an alloy of neodymium, in the form of arched rectangles, whether or not coated or passivated with a surface treatment, with: - a width of 9,1 mm or more but not more than 10,5 mm, - a length of 20 mm or more but not more than 30,1 mm, intended to become permanent magnets after magnetization. Duty (MFN): 2.2%
- [8505 11 10 78](https://border.bot/countries/european-union/hs-codes/8505111078) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other, Two permanent magnets made of a praseodymium-neodymium alloy, in a rectangular steel holder with an outer casing of rubber with outer dimensions: -a length of 200 mm or more but not more than 205 mm, -a width of 58 mm or more but not more than 62 mm, -a height of 25 mm or more but not more than 30 mm, with a stud mounted in the middle. Duty (MFN): 2.2%
- [8505 11 10 99](https://border.bot/countries/european-union/hs-codes/8505111099) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Containing neodymium, praseodymium, dysprosium or samarium, Other. Duty (MFN): 2.2%
- [8505 11 90 10](https://border.bot/countries/european-union/hs-codes/8505119010) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Other, For use in certain types of aircraft. Duty (MFN): 2.2%
- [8505 11 90 74](https://border.bot/countries/european-union/hs-codes/8505119074) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Other, Other, Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy, - whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment, with: - a length of 5 mm or more, but not more than 60 mm, - a width of 5 mm or more, but not more than 40 mm,…. Duty (MFN): 2.2%
- [8505 11 90 99](https://border.bot/countries/european-union/hs-codes/8505119099) Permanent magnets and articles intended to become permanent magnets after magnetisation, Of metal, Other. Duty (MFN): 2.2%

## 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 8505.11 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/850511): 5 lines, used by 1 other country
- [The Harmonized System text for 8505.11](https://border.bot/hs-codes/850511)

- Previous subheading: [8504.90](https://border.bot/countries/european-union/hs-codes/850490) Parts
- Next subheading: [8505.19](https://border.bot/countries/european-union/hs-codes/850519) Other

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8505.11?

The European Union tariff splits HS 8505.11 (permanent magnets and articles intended to become permanent magnets after magnetisation: Of metal) into 15 national lines: 8505 11 10 10 (for use in certain types of aircraft), 8505 11 10 20 (articles, of an alloy of neodymium, in the shape of a rectangle, triangle, square, or trapezoid, -whether or not arched, -whether or not with rounded corners or oblique sides, -whether or not colour marked -whether or not coated or passivated with a surface treatment, -whether or not consisting of segments bonded together and electrically insulated from one another with: -a l…), 8505 11 10 23 (bars in the form of arched rectangles, containing alloy containing neodymium, with: -a length of 15 mm or more but not more than 52 mm, -a width of 5 mm or more but not more than 42 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation), 8505 11 10 28 (articles containing alloy containing neodymium, in the form of rings, tubes, bushings or collars: -with an external diameter of not more than 45 mm, -with a height of not more than 45 mm, -whether or not coated or passivated with a surface treatment, intended to become permanent magnets after magnetisation) and 11 others.

### What is the duty on HS 8505.11 in the European Union?

The general (MFN) duty is 2.2% on all 15 lines.

## 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/850511.json