Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

Heading 8470 covers calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, accounting machines, postage-franking machines, ticket-issuing machines and similar machines incorporating a calculating device, and cash registers. This includes desktop and pocket calculators, franking machines and point-of-sale terminals. EU customs duty rates for heading 8470 devices are typically 0% under the Information Technology Agreement (ITA). Cash registers imported into certain EU Member States must comply with national fiscalisation requirements. Import requires CE marking and compliance with the EMC Directive 2014/30/EU and Low Voltage Directive 2014/35/EU. Heading 8470 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8470 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.

EU customs duty rates for heading 8470 devices are typically 0% under the Information Technology Agreement (ITA). Cash registers imported into certain EU Member States must comply with national fiscalisation requirements. Import requires CE marking and compliance with the EMC Directive 2014/30/EU and Low Voltage Directive 2014/35/EU. Most heading 8470 devices benefit from a 0% duty rate under the ITA agreement. Cash registers imported into EU Member States must comply with national fiscalisation and homologation requirements. CE marking and compliance with EMC and Low Voltage Directives are required. When importing franking machines, check the requirements of the national postal operator. When importing goods under heading 8470 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8470 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8470 covers calculating machines, pocket-size data recording/processing machines, accounting machines, cash registers, and franking machines. Key: calculation and transaction recording devices. Scientific and cash-register calculators are classified here. Common mistake: computers (data processing) are 8471, not 8470.