Key facts
- HS subheading
- 8545.90
- National lines
- 4
- 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 8545.90 (carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) into 4 national lines: 8545 90 10 00 (heating resistors), 8545 90 90 10 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm³ or more and an electrical resistance of 6.0 μΩ.m or less), 8545 90 90 15 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,5 g/cm³ or more but less than 1,65 g/cm³ and an electrical resistance of 7.0 μΩ.m or less but more than 6.0 μΩ.m) and 8545 90 90 99 (other). The general (MFN) duty differs by line: 1.7% on 8545 90 10 00, 2.7% on 8545 90 90 10, 2.7% on 8545 90 90 15 and 2.7% on 8545 90 90 99.
European Union lines under 8545.90
The European Union tariff splits HS 8545.90 (carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) into 4 national lines: 8545 90 10 00 (heating resistors), 8545 90 90 10 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm³ or more and an electrical resistance of 6.0 μΩ.m or less), 8545 90 90 15 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,5 g/cm³ or more but less than 1,65 g/cm³ and an electrical resistance of 7.0 μΩ.m or less but more than 6.0 μΩ.m) and 8545 90 90 99 (other).
The general (MFN) duty differs by line: 1.7% on 8545 90 10 00, 2.7% on 8545 90 90 10, 2.7% on 8545 90 90 15 and 2.7% on 8545 90 90 99.
- 8545 90 10 00Heating resistorsDuty: 1.7%
- 8545 90 90 10Nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm³ or more and an electrical resistance of 6.0 μΩ.m or lessDuty: 2.7%
- 8545 90 90 15Nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,5 g/cm³ or more but less than 1,65 g/cm³ and an electrical resistance of 7.0 μΩ.m or less but more than 6.0 μΩ.mDuty: 2.7%
- 8545 90 90 99OtherDuty: 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 8545.90 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 8545.90?
The European Union tariff splits HS 8545.90 (carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) into 4 national lines: 8545 90 10 00 (heating resistors), 8545 90 90 10 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,65 g/cm³ or more and an electrical resistance of 6.0 μΩ.m or less), 8545 90 90 15 (nipples used for graphite electrodes of a kind used for electric furnaces, with an apparent density of 1,5 g/cm³ or more but less than 1,65 g/cm³ and an electrical resistance of 7.0 μΩ.m or less but more than 6.0 μΩ.m) and 8545 90 90 99 (other).
What is the duty on HS 8545.90 in the European Union?
The general (MFN) duty differs by line: 1.7% on 8545 90 10 00, 2.7% on 8545 90 90 10, 2.7% on 8545 90 90 15 and 2.7% on 8545 90 90 99.
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.