{
  "summary": "The European Union tariff splits HS 8515.90 (parts) into 3 national lines: 8515 90 20 00 (of wave soldering machines of subheading 8515 19 10), 8515 90 80 40 (silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film) and 8515 90 80 90 (other). The general (MFN) duty differs by line: 0% on 8515 90 20 00, 2.7% on 8515 90 80 40 and 2.7% on 8515 90 80 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8515.90",
      "source": null,
      "url": "https://border.bot/hs-codes/851590"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "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",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 8515.90?",
      "answer": "The European Union tariff splits HS 8515.90 (parts) into 3 national lines: 8515 90 20 00 (of wave soldering machines of subheading 8515 19 10), 8515 90 80 40 (silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film) and 8515 90 80 90 (other)."
    },
    {
      "question": "What is the duty on HS 8515.90 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 0% on 8515 90 20 00, 2.7% on 8515 90 80 40 and 2.7% on 8515 90 80 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8515.90",
      "text": [
        "The European Union tariff splits HS 8515.90 (parts) into 3 national lines: 8515 90 20 00 (of wave soldering machines of subheading 8515 19 10), 8515 90 80 40 (silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film) and 8515 90 80 90 (other).",
        "The general (MFN) duty differs by line: 0% on 8515 90 20 00, 2.7% on 8515 90 80 40 and 2.7% on 8515 90 80 90."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 8515.90 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
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      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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    "borrowed": false,
    "localTaxes": [
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    "localDeminimis": [
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        "purpose": "sale",
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        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "85",
      "description": "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"
    },
    "heading": {
      "code": "8515",
      "description": "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"
    },
    "subheading": {
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    "lines": [
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        "description": "Of wave soldering machines of subheading 8515 19 10",
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        "english": null,
        "keywords": [],
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
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                "label": "South Korea"
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        "levels": [
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          "Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film"
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            "origins": null
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                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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                "label": "Ghana"
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              {
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                "label": "Israel"
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              {
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                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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                "label": "Kenya"
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                "label": "South Korea"
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                "label": "Peru"
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                "label": "Papua New Guinea"
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                "label": "Palestine"
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                "label": "Solomon Islands"
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                "label": "Singapore"
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                "label": "Syria"
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                "label": "Ukraine"
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