# European Union tariff line 8539 21 98 90: Other

> In the European Union tariff, line 8539 21 98 90 covers other filament lamps, excluding ultraviolet or infra-red lamps, tungsten halogen, other, for a voltage, not exceeding 100 V. The general (MFN) duty rate is 2.7%. It falls under HS subheading 8539.21 in heading 85.39 (chapter 85).

Source: https://border.bot/countries/european-union/hs-codes/8539219890
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 85](https://border.bot/countries/european-union/hs-codes/85) / [8539.21](https://border.bot/countries/european-union/hs-codes/853921) / [8539 21 98 90](https://border.bot/countries/european-union/hs-codes/8539219890)

## Key facts

- Tariff line: 8539 21 98 90
- Covers: Other filament lamps, excluding ultraviolet or infra-red lamps, tungsten halogen, other, for a voltage, not exceeding 100 V
- Supplementary unit: Number of items (p/st)
- Duty (MFN): 2.7%
- Preferential rates: From 0% (56 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [8539.21](https://border.bot/hs-codes/853921)

## What this line covers

In the European Union tariff, line 8539 21 98 90 covers other filament lamps, excluding ultraviolet or infra-red lamps, tungsten halogen, other, for a voltage, not exceeding 100 V.

Its legal text is “Other”, read under “Other filament lamps, excluding ultraviolet or infra-red lamps”, “Tungsten halogen”, “Other, for a voltage” and “Not exceeding 100 V”.

## How it is structured

It falls under HS subheading 8539.21 in heading 85.39 (chapter 85). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- 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
- Heading 85.39: Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources
- Subheading 8539.21: Other filament lamps, excluding ultraviolet or infra-red lamps
- Within the subheading: Tungsten halogen
- Within the subheading: Other, for a voltage
- Within the subheading: Not exceeding 100 V
- Line 8539 21 98 90: Other

## Duty

The general (MFN) duty rate is 2.7%.

The rate is published on 8539 21 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Mercosur (5500)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)

## 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 8539.21 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/853921): 4 lines, used by 1 other country
- [The Harmonized System text for 8539.21](https://border.bot/hs-codes/853921)

## Other lines under 8539.21

- [8539 21 30 00](https://border.bot/countries/european-union/hs-codes/8539213000) Of a kind used for motorcycles or other motor vehicles
- [8539 21 92 10](https://border.bot/countries/european-union/hs-codes/8539219210) Lamps for lighting, for use in certain types of aircraft
- [8539 21 92 90](https://border.bot/countries/european-union/hs-codes/8539219290) Other
- [8539 21 98 10](https://border.bot/countries/european-union/hs-codes/8539219810) Lamps for lighting, for use in certain types of aircraft

- Previous line: [8539 21 98 10](https://border.bot/countries/european-union/hs-codes/8539219810) Lamps for lighting, for use in certain types of aircraft
- Next line: [8539 22 10 10](https://border.bot/countries/european-union/hs-codes/8539221010) Lamps for lighting, for use in certain types of aircraft

## Frequently asked questions

### What does tariff line 8539 21 98 90 cover in the European Union tariff?

In the European Union tariff, line 8539 21 98 90 covers other filament lamps, excluding ultraviolet or infra-red lamps, tungsten halogen, other, for a voltage, not exceeding 100 V.

### What is the general (MFN) duty on 8539 21 98 90 in the European Union?

The general (MFN) duty rate is 2.7%. The rate is published on 8539 21 00 00.

### Which preferential rates apply to 8539 21 98 90?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/8539219890.json