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 201 to 296 of 296, page 3 of 3.
85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 V
85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables
- 8536.10Fuses6 lines
- 8536.20Automatic circuit breakers4 lines
- 8536.30Other apparatus for protecting electrical circuits3 lines
- 8536.41Relays: For a voltage not exceeding 60 V7 lines
- 8536.49Relays: Other4 lines
- 8536.50Other switches7 lines
- 8536.61Lamp holders, plugs and sockets: Lamp-holders4 lines
- 8536.69Lamp holders, plugs and sockets: Other8 lines
- 8536.70Connectors for optical fibres, optical fibre bundles or cables3 lines
- 8536.90Other apparatus4 lines
85.37 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
85.38 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
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
- 8539.10Sealed beam lamp units2 lines
- 8539.21Other filament lamps, excluding ultraviolet or infra-red lamps: Tungsten halogen5 lines
- 8539.22Other filament lamps, excluding ultraviolet or infra-red lamps: Other, of a power not exceeding 200 W and for a voltage exceeding 100 V4 lines
- 8539.29Other filament lamps, excluding ultraviolet or infra-red lamps: Other5 lines
- 8539.31Discharge lamps, other than ultraviolet lamps: Fluorescent, hot cathode4 lines
- 8539.32Discharge lamps, other than ultraviolet lamps: Mercury or sodium vapour lamps; metal halide lamps3 lines
- 8539.39Discharge lamps, other than ultraviolet lamps: Other3 lines
- 8539.41Ultraviolet or infra-red lamps; arc lamps: Arc-lamps1 line
- 8539.49Ultraviolet or infra-red lamps; arc lamps: Other1 line
- 8539.51Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules1 line
- 8539.52Light-emitting diode (LED) light sources: Light-emitting diode (LED) lamps1 line
- 8539.90Parts2 lines
85.40 Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes, television camera tubes)
- 8540.11Cathode ray television picture tubes, including video monitor cathode ray tubes: Colour2 lines
- 8540.12Cathode ray television picture tubes, including video monitor cathode ray tubes: Monochrome2 lines
- 8540.20Television camera tubes; image converters and intensifiers; other photo-cathode tubes5 lines
- 8540.40Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0,4 mm2 lines
- 8540.60Other cathode-ray tubes2 lines
- 8540.71Microwave tubes (for example, magnetrons, klystrons, travelling-wave tubes, carcinotrons), excluding grid-controlled tubes: Magnetrons2 lines
- 8540.79Microwave tubes (for example, magnetrons, klystrons, travelling-wave tubes, carcinotrons), excluding grid-controlled tubes: Other2 lines
- 8540.81Other valves and tubes: Receiver or amplifier valves and tubes2 lines
- 8540.89Other valves and tubes: Other3 lines
- 8540.91Parts: Of cathode-ray tubes3 lines
- 8540.99Parts: Other2 lines
85.41 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals
- 8541.10Diodes, other than photosensitive or light-emitting diodes (LED)1 line
- 8541.21Transistors, other than photosensitive transistors: With a dissipation rate of less than 1 W1 line
- 8541.29Transistors, other than photosensitive transistors: Other1 line
- 8541.30Thyristors, diacs and triacs, other than photosensitive devices1 line
- 8541.41Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Light-emitting diodes (LED)1 line
- 8541.42Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells not assembled in modules or made up into panels1 line
- 8541.43Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells assembled in modules or made up into panels1 line
- 8541.49Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Other1 line
- 8541.51Other semiconductor devices: Semiconductor-based transducers1 line
- 8541.59Other semiconductor devices: Other1 line
- 8541.60Mounted piezo-electric crystals1 line
- 8541.90Parts1 line
85.42 Electronic integrated circuits
- 8542.31Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits3 lines
- 8542.32Electronic integrated circuits: Memories10 lines
- 8542.33Electronic integrated circuits: Amplifiers2 lines
- 8542.39Electronic integrated circuits: Other3 lines
- 8542.90Parts1 line
85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter
85.44 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
- 8544.11Winding wire: Of copper2 lines
- 8544.19Winding wire: Other1 line
- 8544.20Co-axial cable and other co-axial electric conductors2 lines
- 8544.30Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships12 lines
- 8544.42Other electric conductors, for a voltage not exceeding 1 000 V: Fitted with connectors9 lines
- 8544.49Other electric conductors, for a voltage not exceeding 1 000 V: Other9 lines
- 8544.60Other electric conductors, for a voltage exceeding 1,000 V3 lines
- 8544.70Optical fibre cables3 lines
85.45 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
85.46 Electrical insulators of any material
85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
85.48 Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
- 8548.00Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter8 lines
85.49 Electrical and electronic waste and scrap
- 8549.11Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: Waste and scrap of lead-acid accumulators; spent lead-acid accumulators2 lines
- 8549.12Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: Other, containing lead, cadmium or mercury3 lines
- 8549.13Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: Sorted by chemical type and not containing lead, cadmium or mercury4 lines
- 8549.14Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: Unsorted and not containing lead, cadmium or mercury3 lines
- 8549.19Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: Other3 lines
- 8549.21Of a kind used principally for the recovery of precious metal: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)1 line
- 8549.29Of a kind used principally for the recovery of precious metal: Other1 line
- 8549.31Other electrical and electronic assemblies and printed circuit boards: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)1 line
- 8549.39Other electrical and electronic assemblies and printed circuit boards: Other1 line
- 8549.91Other: Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)1 line
- 8549.99Other: Other1 line
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.