# European Union tariff lines under HS 8548.00

> The European Union tariff splits HS 8548.00 (electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter) into 8 national lines: 8548 00 20 00 (memories in multicombinational forms such as stack D-RAMs and modules), 8548 00 30 00 (light-emitting diode (LED) backlight modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlight illumination for liquid crystal displays (LCDs)), 8548 00 90 10 (for use in certain types of aircraft), 8548 00 90 41 (unit, consisting of a resonator operating within a frequency range of 1,8 MHz or more but not more than 40 MHz and a capacitor, contained in a housing) and 4 others. The general (MFN) duty differs by line: 0% on 8548 00 20 00, 0% on 8548 00 30 00, 2.7% on 8548 00 90 10, 2.7% on 8548 00 90 41, 2.7% on 8548 00 90 43, 2.7% on 8548 00 90 45, 2.7% on 8548 00 90 48 and 2.7% on 8548 00 90 99.

Source: https://border.bot/countries/european-union/hs-codes/854800
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) / [8548.00](https://border.bot/countries/european-union/hs-codes/854800)

## Key facts

- HS subheading: [8548.00](https://border.bot/hs-codes/854800)
- National lines: 8
- 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)
- 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

## European Union lines under 8548.00

The European Union tariff splits HS 8548.00 (electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter) into 8 national lines: 8548 00 20 00 (memories in multicombinational forms such as stack D-RAMs and modules), 8548 00 30 00 (light-emitting diode (LED) backlight modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlight illumination for liquid crystal displays (LCDs)), 8548 00 90 10 (for use in certain types of aircraft), 8548 00 90 41 (unit, consisting of a resonator operating within a frequency range of 1,8 MHz or more but not more than 40 MHz and a capacitor, contained in a housing) and 4 others.

The general (MFN) duty differs by line: 0% on 8548 00 20 00, 0% on 8548 00 30 00, 2.7% on 8548 00 90 10, 2.7% on 8548 00 90 41, 2.7% on 8548 00 90 43, 2.7% on 8548 00 90 45, 2.7% on 8548 00 90 48 and 2.7% on 8548 00 90 99.

- [8548 00 20 00](https://border.bot/countries/european-union/hs-codes/8548002000) Memories in multicombinational forms such as stack D-RAMs and modules. Duty (MFN): 0%
- [8548 00 30 00](https://border.bot/countries/european-union/hs-codes/8548003000) Light-emitting diode (LED) backlight modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlight illumination for liquid crystal displays (LCDs). Duty (MFN): 0%
- [8548 00 90 10](https://border.bot/countries/european-union/hs-codes/8548009010) Other, For use in certain types of aircraft. Duty (MFN): 2.7%
- [8548 00 90 41](https://border.bot/countries/european-union/hs-codes/8548009041) Other, Other, Unit, consisting of a resonator operating within a frequency range of 1,8 MHz or more but not more than 40 MHz and a capacitor, contained in a housing. Duty (MFN): 2.7%
- [8548 00 90 43](https://border.bot/countries/european-union/hs-codes/8548009043) Other, Other, Contact image sensor. Duty (MFN): 2.7%
- [8548 00 90 45](https://border.bot/countries/european-union/hs-codes/8548009045) Other, Other, Electromagnetic Interference filter designed to eliminate conducted electromagnetic interference from a power line, -with a rated voltage of 250 V AC, -with a rated current of not more than 15 A, -with an operating frequency of 50/60 Hz, -with a dielectric strength of 1500V AC for 1 minute, -containing a bleeder resistor with a resistance of 470 kΩ, -containing three varistors: one with rated voltage of 680 V, one of 910 V and one of 1800 V, each ±10 %, -mounted with an M8 screw with an average breaking force of 93 kgf/cm. Duty (MFN): 2.7%
- [8548 00 90 48](https://border.bot/countries/european-union/hs-codes/8548009048) Other, Other, Optical unit, containing at least - a laser diode and a photodiode operating at a typical wavelength of 635 nm or more but not more than 815 nm - an optical lens - a "Recording Photodetector Integrated Circuit" (PDIC) - a focussing and tracking actuator. Duty (MFN): 2.7%
- [8548 00 90 99](https://border.bot/countries/european-union/hs-codes/8548009099) Other. Duty (MFN): 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 8548.00 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/854800): 1 line, used by 1 other country
- [The Harmonized System text for 8548.00](https://border.bot/hs-codes/854800)

- Previous subheading: [8547.90](https://border.bot/countries/european-union/hs-codes/854790) Other
- Next subheading: [8549.11](https://border.bot/countries/european-union/hs-codes/854911) Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8548.00?

The European Union tariff splits HS 8548.00 (electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter) into 8 national lines: 8548 00 20 00 (memories in multicombinational forms such as stack D-RAMs and modules), 8548 00 30 00 (light-emitting diode (LED) backlight modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlight illumination for liquid crystal displays (LCDs)), 8548 00 90 10 (for use in certain types of aircraft), 8548 00 90 41 (unit, consisting of a resonator operating within a frequency range of 1,8 MHz or more but not more than 40 MHz and a capacitor, contained in a housing) and 4 others.

### What is the duty on HS 8548.00 in the European Union?

The general (MFN) duty differs by line: 0% on 8548 00 20 00, 0% on 8548 00 30 00, 2.7% on 8548 00 90 10, 2.7% on 8548 00 90 41, 2.7% on 8548 00 90 43, 2.7% on 8548 00 90 45, 2.7% on 8548 00 90 48 and 2.7% on 8548 00 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.

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/854800.json