85393200
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›Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources
Mercury or sodium vapour lamps; metal halide lamps
Subcodes (2)
Definition and scope of subheading 8539 32
Subheading 8539 32 covers compact fluorescent lamps (CFL) with single caps. CFLs are miniaturised fluorescent lamps with integrated or separate ballasts, with E14, E27, G23, G24, 2G11 and other caps. CFLi with built-in electronic ballasts were common replacements for incandescent lamps. CFLs were phased out from 25 August 2023 under Ecodesign and RoHS 2 mercury restrictions.
CFL phase-out and mercury regulations
CFLs contain mercury (Hg), a hazardous substance restricted under RoHS 2 and the Minamata Convention. The RoHS 2 mercury exemption for CFLs expired, leading to a sales ban from 25 August 2023. Import remains possible for exempt specialist categories. WEEE 2 requires separate collection as hazardous waste. CBAM does not apply.
Duty rates for subheading 8539 32
MFN rates in TARIC. The CFL market has virtually disappeared. Import concerns specialist lamps. Preferential rates under FTAs. VAT is charged.
Compact fluorescent lamps and mercury restrictions
Importing compact fluorescent lamps (CN 8539 32) into the European Union requires compliance with RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU) and CE marking. An EORI number and correct customs declaration are mandatory. MFN duty rates should be verified in TARIC, as ITA preferences or EU FTA rates (e.g. CETA, EPA, EU-Korea) may apply. Import from Russia and Belarus is subject to EU sanctions. Ecodesign Regulation (EU) 2019/2020 sets energy requirements for light sources. National import VAT applies at the destination Member State rate.
Frequently asked questions
Can CFLs be imported into the EU?
Import is formally possible but sale for general lighting is prohibited since 25 August 2023. Permitted categories include specialist CFLs exempt from Ecodesign. LED replacements with E14, E27 caps are classified under 8539 52.
Why were CFLs phased out?
CFLs contain mercury. The RoHS 2 exemption expired and Ecodesign efficiency requirements made them non-compliant. LED lamps are more efficient, longer-lasting and mercury-free.
Are CFLs subject to CBAM?
No. CFLs fall outside CBAM scope. Importers should verify specific requirements depending on the nature of the product classified under CN code 85 39 32. Current regulations should be checked in the TARIC system and relevant EU legislation.
What regulations apply when importing compact fluorescent lamps CN 8539 32?
Importing compact fluorescent lamps (CN 8539 32) requires RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU) compliance, CE marking and an EORI number. Check the duty rate in TARIC. Import VAT applies.
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