{
  "summary": "The European Union tariff splits HS 8531.10 (burglar or fire alarms and similar apparatus) into 3 national lines: 8531 10 30 00 (of a kind used for buildings), 8531 10 95 10 (for use in civil aircraft) and 8531 10 95 90 (other).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8531.10",
      "source": null,
      "url": "https://border.bot/hs-codes/853110"
    },
    {
      "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 8531.10?",
      "answer": "The European Union tariff splits HS 8531.10 (burglar or fire alarms and similar apparatus) into 3 national lines: 8531 10 30 00 (of a kind used for buildings), 8531 10 95 10 (for use in civil aircraft) and 8531 10 95 90 (other)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8531.10",
      "text": [
        "The European Union tariff splits HS 8531.10 (burglar or fire alarms and similar apparatus) into 3 national lines: 8531 10 30 00 (of a kind used for buildings), 8531 10 95 10 (for use in civil aircraft) and 8531 10 95 90 (other)."
      ]
    },
    {
      "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 8531.10 are live on border.bot for the United States (4 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."
      ]
    }
  ],
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      "name": "European Union",
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        "rateType": "percent",
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        "taxThreshold": null,
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        "origins": [],
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        "sellerScheme": null,
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    },
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