Key facts
- HS subheading
- 8516.80
- National lines
- 5
- 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
- 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
Summary
The European Union tariff splits HS 8516.80 (electric heating resistors) into 5 national lines: 8516 80 20 10 (assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft), 8516 80 20 20 (car door mirror heating foil: - with two electrical contacts, - with an adhesive layer on both sides (on the side of the plastic holder of the mirror and on the side of the mirror glass), - with a protective paper film on both sides), 8516 80 20 90 (other), 8516 80 80 10 (electric heating resistor with a triple loop design: -mainly made of AISI 316L stainless steel, -with a rated voltage of 230V, -with a rated power of 2000W, -with a total heating element length of 217 mm or more, but not more than 223 mm, -with a heating element working length of 169,5 mm or more, but not more than 174,5 mm, -with a mounting flange diameter of 28 mm…) and 1 other.
European Union lines under 8516.80
The European Union tariff splits HS 8516.80 (electric heating resistors) into 5 national lines: 8516 80 20 10 (assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft), 8516 80 20 20 (car door mirror heating foil: - with two electrical contacts, - with an adhesive layer on both sides (on the side of the plastic holder of the mirror and on the side of the mirror glass), - with a protective paper film on both sides), 8516 80 20 90 (other), 8516 80 80 10 (electric heating resistor with a triple loop design: -mainly made of AISI 316L stainless steel, -with a rated voltage of 230V, -with a rated power of 2000W, -with a total heating element length of 217 mm or more, but not more than 223 mm, -with a heating element working length of 169,5 mm or more, but not more than 174,5 mm, -with a mounting flange diameter of 28 mm…) and 1 other.
- 8516 80 20 10Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft
- 8516 80 20 20Car door mirror heating foil: - with two electrical contacts, - with an adhesive layer on both sides (on the side of the plastic holder of the mirror and on the side of the mirror glass), - with a protective paper film on both sidesDuty: 2.7%
- 8516 80 20 90OtherDuty: 2.7%
- 8516 80 80 10Electric heating resistor with a triple loop design: -mainly made of AISI 316L stainless steel, -with a rated voltage of 230V, -with a rated power of 2000W, -with a total heating element length of 217 mm or more, but not more than 223 mm, -with a heating element working length of 169,5 mm or more, but not more than 174,5 mm, -with a mounting flange diameter of 28 mm or more, but not more than 32 mm, -with a heating element bending radius of 10,75 mm, -equipped with thermal fuses, -without a built-in NTC sensor, -with nickel plated terminal pin and connectorDuty: 2.7%
- 8516 80 80 90OtherDuty: 2.7%
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 8516.80 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8516.80?
The European Union tariff splits HS 8516.80 (electric heating resistors) into 5 national lines: 8516 80 20 10 (assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft), 8516 80 20 20 (car door mirror heating foil: - with two electrical contacts, - with an adhesive layer on both sides (on the side of the plastic holder of the mirror and on the side of the mirror glass), - with a protective paper film on both sides), 8516 80 20 90 (other), 8516 80 80 10 (electric heating resistor with a triple loop design: -mainly made of AISI 316L stainless steel, -with a rated voltage of 230V, -with a rated power of 2000W, -with a total heating element length of 217 mm or more, but not more than 223 mm, -with a heating element working length of 169,5 mm or more, but not more than 174,5 mm, -with a mounting flange diameter of 28 mm…) and 1 other.
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.