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
Last updated
Key facts
- National lines
- 875
- Subheadings
- 296
- 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 has 875 national lines in HS 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), under 296 subheadings in 48 headings.
Subheadings with European Union lines
The European Union tariff has 875 national lines in HS 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), under 296 subheadings in 48 headings.
Subheadings 101 to 200 of 296, page 2 of 3.
85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
- 8516.33Electrothermic hairdressing or hand-drying apparatus: Hand-drying apparatus1 line
- 8516.40Electric smoothing irons1 line
- 8516.50Microwave ovens1 line
- 8516.60Other ovens; cookers, cooking plates, boiling rings, grillers and roasters5 lines
- 8516.71Other electrothermic appliances: Coffee or tea makers1 line
- 8516.72Other electrothermic appliances: Toasters1 line
- 8516.79Other electrothermic appliances: Other3 lines
- 8516.80Electric heating resistors5 lines
- 8516.90Parts4 lines
85.17 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528
- 8517.11Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Line telephone sets with cordless handsets1 line
- 8517.13Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Smartphones1 line
- 8517.14Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Other telephones for cellular networks or for other wireless networks1 line
- 8517.18Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Other1 line
- 8517.61Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Base stations1 line
- 8517.62Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus1 line
- 8517.69Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other4 lines
- 8517.71Parts: Aerials and aerial reflectors of all kinds; parts suitable for use therewith1 line
- 8517.79Parts: Other1 line
85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
- 8518.10Microphones and stands therefor2 lines
- 8518.21Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures1 line
- 8518.22Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure2 lines
- 8518.29Loudspeakers, whether or not mounted in their enclosures: Other2 lines
- 8518.30Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers2 lines
- 8518.40Audio-frequency electric amplifiers2 lines
- 8518.50Electric sound amplifier sets2 lines
- 8518.90Parts1 line
85.19 Sound recording or sound reproducing apparatus
85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner
85.22 Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521
85.23 Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
- 8523.21Magnetic media: Cards incorporating a magnetic stripe1 line
- 8523.29Magnetic media: Other3 lines
- 8523.41Optical media: Unrecorded3 lines
- 8523.49Optical media: Other3 lines
- 8523.51Semiconductor media: Solid-state non-volatile storage devices2 lines
- 8523.52Semiconductor media: “Smart cards”1 line
- 8523.59Semiconductor media: Other2 lines
- 8523.80Other2 lines
85.24 Flat panel display modules, whether or not incorporating touch-sensitive screens
- 8524.11Without drivers or control circuits: Of liquid crystals1 line
- 8524.12Without drivers or control circuits: Of organic light-emitting diodes (OLED)1 line
- 8524.19Without drivers or control circuits: Other1 line
- 8524.91Other: Of liquid crystals1 line
- 8524.92Other: Of organic light-emitting diodes (OLED)1 line
- 8524.99Other: Other1 line
85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
- 8525.50Transmission apparatus1 line
- 8525.60Transmission apparatus incorporating reception apparatus1 line
- 8525.81Television cameras, digital cameras and video camera recorders: High-speed goods as specified in subheading note 1 to this chapter1 line
- 8525.82Television cameras, digital cameras and video camera recorders: Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter1 line
- 8525.83Television cameras, digital cameras and video camera recorders: Other, night vision goods as specified in Subheading Note 3 to this Chapter1 line
- 8525.89Television cameras, digital cameras and video camera recorders: Other1 line
85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
85.27 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
- 8527.12Radio-broadcast receivers capable of operating without an external source of power: Pocket-size radio cassette-players1 line
- 8527.13Radio-broadcast receivers capable of operating without an external source of power: Other apparatus combined with sound recording or reproducing apparatus1 line
- 8527.19Radio-broadcast receivers capable of operating without an external source of power: Other1 line
- 8527.21Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus4 lines
- 8527.29Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Other1 line
- 8527.91Other: Combined with sound recording or reproducing apparatus1 line
- 8527.92Other: Not combined with sound recording or reproducing apparatus but combined with a clock1 line
- 8527.99Other: Other1 line
85.28 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
- 8528.42Cathode-ray tube monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.711 line
- 8528.49Cathode-ray tube monitors: Other1 line
- 8528.52Other monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.713 lines
- 8528.59Other monitors: Other3 lines
- 8528.62Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.711 line
- 8528.69Projectors: Other3 lines
- 8528.71Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Not designed to incorporate a video display or screen1 line
- 8528.72Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, colour6 lines
- 8528.73Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, monochrome1 line
85.29 Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528
85.30 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
85.32 Electrical capacitors, fixed, variable or adjustable (pre-set)
- 8532.10Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0,5 kvar (power capacitors)1 line
- 8532.21Other fixed capacitors: Tantalum1 line
- 8532.22Other fixed capacitors: Aluminium electrolytic1 line
- 8532.23Other fixed capacitors: Ceramic dielectric, single layer1 line
- 8532.24Other fixed capacitors: Ceramic dielectric, multilayer1 line
- 8532.25Other fixed capacitors: Dielectric of paper or plastics1 line
- 8532.29Other fixed capacitors: Other1 line
- 8532.30Variable or adjustable (pre-set) capacitors1 line
- 8532.90Parts1 line
85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors
- 8533.10Fixed carbon resistors, composition or film types1 line
- 8533.21Other fixed resistors: For a power handling capacity not exceeding 20 W1 line
- 8533.29Other fixed resistors: Other1 line
- 8533.31Wirewound variable resistors, including rheostats and potentiometers: For a power handling capacity not exceeding 20 W1 line
- 8533.39Wirewound variable resistors, including rheostats and potentiometers: Other1 line
- 8533.40Other variable resistors, including rheostats and potentiometers2 lines
- 8533.90Parts1 line
85.34 Printed circuits
- 8534.00Printed circuits3 lines
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 chapter 85 are live on border.bot for the United States (982 lines, also used by 1 other country).
- United States982 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 85?
The European Union tariff has 875 national lines in HS 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), under 296 subheadings in 48 headings.
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.