Key facts
- HS subheading
- 8538.90
- National lines
- 10
- 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 8538.90 (parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537) into 10 national lines: 8538 90 11 00 (electronic assemblies), 8538 90 19 00 (other), 8538 90 91 10 (for use in certain types of aircraft), 8538 90 91 20 (interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87) and 6 others.
European Union lines under 8538.90
The European Union tariff splits HS 8538.90 (parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537) into 10 national lines: 8538 90 11 00 (electronic assemblies), 8538 90 19 00 (other), 8538 90 91 10 (for use in certain types of aircraft), 8538 90 91 20 (interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87) and 6 others.
- 8538 90 11 00Electronic assembliesDuty: 0%
- 8538 90 19 00OtherDuty: 0%
- 8538 90 91 10For use in certain types of aircraftDuty: 3.2%
- 8538 90 91 20Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87Duty: 3.2%
- 8538 90 91 89OtherDuty: 3.2%
- 8538 90 99 10For use in certain types of aircraftDuty: 1.7%
- 8538 90 99 50Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87Duty: 1.7%
- 8538 90 99 60Front control panel, in the form of a plastic box, with light guides, rotary switches, pressure switches and buttons switches, or other type of switches, without any electrical component, of a kind used in the dashboard of motor vehicles of Chapter 87Duty: 1.7%
- 8538 90 99 70Silicone 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 filmDuty: 1.7%
- 8538 90 99 99OtherDuty: 1.7%
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 8538.90 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8538.90?
The European Union tariff splits HS 8538.90 (parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537) into 10 national lines: 8538 90 11 00 (electronic assemblies), 8538 90 19 00 (other), 8538 90 91 10 (for use in certain types of aircraft), 8538 90 91 20 (interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87) and 6 others.
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.