{
  "summary": "The European Union tariff splits HS 8516.79 (other electrothermic appliances: Other) into 3 national lines: 8516 79 20 00 (deep fat fryers), 8516 79 70 10 (ironing boards, including sleeve boards, whether or not free standing, with a steam soaking and/or heating top and/or blowing top) and 8516 79 70 90 (other). The general (MFN) duty is 2.7% on all 3 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8516.79",
      "source": null,
      "url": "https://border.bot/hs-codes/851679"
    },
    {
      "label": "Duty (MFN)",
      "value": "2.7%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "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 8516.79?",
      "answer": "The European Union tariff splits HS 8516.79 (other electrothermic appliances: Other) into 3 national lines: 8516 79 20 00 (deep fat fryers), 8516 79 70 10 (ironing boards, including sleeve boards, whether or not free standing, with a steam soaking and/or heating top and/or blowing top) and 8516 79 70 90 (other)."
    },
    {
      "question": "What is the duty on HS 8516.79 in the European Union?",
      "answer": "The general (MFN) duty is 2.7% on all 3 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8516.79",
      "text": [
        "The European Union tariff splits HS 8516.79 (other electrothermic appliances: Other) into 3 national lines: 8516 79 20 00 (deep fat fryers), 8516 79 70 10 (ironing boards, including sleeve boards, whether or not free standing, with a steam soaking and/or heating top and/or blowing top) and 8516 79 70 90 (other).",
        "The general (MFN) duty is 2.7% on all 3 lines."
      ]
    },
    {
      "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 8516.79 are live on border.bot for the United States (1 line, 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",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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    "borrowed": false,
    "localTaxes": [
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    "localDeminimis": [
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        "taxThreshold": null,
        "basis": "consignment",
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        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
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          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
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    "ratesLive": true,
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    "chapter": {
      "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": "8516",
      "description": "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"
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      "code": "851679",
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          "Other",
          "Deep fat fryers"
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            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
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