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

Chapter 85 of the Combined Nomenclature, alongside Chapter 84, is the largest chapter of the customs tariff in terms of international trade value. It covers electrical machinery and equipment, sound and image recording and reproducing apparatus, and their parts and accessories. The chapter includes, among others: electric motors and generators (8501), transformers and converters (8504), electromagnets and permanent magnets (8505), batteries and accumulators (8506-8507), vacuum cleaners and other electromechanical domestic appliances (8508-8509, 8516), switching and distribution apparatus (8535-8538), LED lamps and lighting fittings (8539, 8541), diodes, transistors and semiconductors (8541), electronic integrated circuits (8542), electrical insulators (8546), electrical wires and cables (8544), telephones and telecommunications apparatus (8517), loudspeakers and microphones (8518), sound recording and reproducing apparatus (8519-8521), digital cameras and video cameras (8525), television receivers and monitors (8528), and photovoltaic panels (8541). This chapter covers products of immense technological and economic significance, forming the backbone of electronic trade between the EU and the rest of the world.

Customs duty rates on electrical equipment and electronics under Chapter 85 range from 0% to 14%. A significant proportion of electronic products benefit from a zero duty rate under the ITA (Information Technology Agreement), including semiconductors, integrated circuits and many telecommunications devices. Mobile phones (8517) carry a 0% duty rate. Television receivers (8528) are subject to a 14% duty, which is one of the highest rates in this chapter. Electrical wires carry rates of 2.7-3.7%. Batteries and accumulators are subject to duties of 2.7-4.7%. Photovoltaic panels may be subject to anti-dumping measures.

Classification within Chapter 85 requires precise identification of the electrical function of the device. The key distinction is between mechanical devices with electric drive (Chapter 84) and purely electrical devices (Chapter 85). Multifunctional devices are classified according to their principal function. For IT and telecommunications products, the classification notes arising from the ITA agreement are essential. Parts and accessories are classified in accordance with the Notes to Section XVI. New technologies, such as drones or IoT devices, may require interpretation through a Binding Tariff Information.