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84701000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›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

Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
18 docs
X844Y719Y745Y946Y948Y945+12
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
3

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

What does CN code 8470 10 cover?

CN code 8470 10 of the Combined Nomenclature covers electronic calculators capable of operating without an external source of electric power. These are portable electronic devices equipped with a numeric keypad, a display (LCD, LED or other) and an integrated circuit performing arithmetic and, in some cases, scientific, statistical or financial functions. The subheading covers pocket calculators, battery-powered or solar-powered desk calculators, scientific calculators for students and engineers, and graphic calculators with extended memory. Classification under heading 8470 requires the device to be capable of autonomous operation - i.e. without permanent connection to the mains. Calculators requiring mains power only may be classified under other subheadings of heading 8470. The essential classification criterion is the device's ability to perform mathematical calculations as its principal function - multifunction devices (e.g. smartphones with a calculator function) do not qualify under this subheading. Classification is carried out in accordance with the General Rules of Interpretation (GRI), Rule 1, taking into account the notes to Chapter 84 and the HS Explanatory Notes to heading 8470. In case of doubt, Binding Tariff Information (BTI) ruling is recommended.

Import requirements and regulations for electronic calculators

Importing electronic calculators under CN code 8470 10 into the European Union is subject to the provisions of the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration electronically. Electronic calculators, as electrical and electronic equipment, are subject to the RoHS Directive 2011/65/EU restricting hazardous substances (lead, mercury, cadmium, hexavalent chromium, PBB, PBDE) in electronic devices. The WEEE Directive 2012/19/EU imposes obligations on the producer or importer regarding registration in the national waste electrical equipment register and financing of collection and recycling. Battery-powered calculators are subject to Regulation (EU) 2023/1542 on batteries and waste batteries. CE marking is required under the EMC Directive 2014/30/EU on electromagnetic compatibility and the LVD Directive 2014/35/EU for devices operating below 50 V AC or 75 V DC. Regulation (EU) 2023/988 on general product safety requires the importer to ensure the product does not pose a risk to consumers. Labelling must include the manufacturer's or importer's details in the official language of the destination country. Customs documentation includes a commercial invoice, transport document and CE declaration of conformity.

Customs duties and ITA for electronic calculators

Electronic calculators under CN code 8470 10 are covered by the Information Technology Agreement (ITA) concluded within the WTO. The ITA eliminates import duties on information technology products, including electronic calculators under heading 8470. The MFN rate for subheading 8470 10 is 0%, which should be verified in the current TARIC database of the European Commission for the specific 10-digit TARIC code. Preferential rates under FTAs (CETA, EU-Japan EPA, EU-UK TCA, GSP) are of no practical significance given the 0% MFN rate, but may be relevant for documentation and statistical purposes. Products under Chapter 84 are not subject to the CBAM mechanism (Regulation (EU) 2023/956), which covers only energy-intensive sectors. Autonomous EU duty suspensions under Regulation (EU) 2024/2756 may cover certain electronic components. VAT is charged at import at the national rate. Imports from countries subject to EU sanctions require verification of current restrictions. Current rates and trade measures should be checked in the TARIC system before each import.

ITA zero duty and electronic calculators 8470 10

Electronic calculators under CN 8470 10 benefit from a 0% duty rate under the WTO Information Technology Agreement (ITA). This covers pocket, scientific and graphing calculators. At import only the national VAT rate applies. Devices must comply with RoHS 2 Directive (2011/65/EU) restricting hazardous substances and the WEEE Directive on waste electrical equipment. A BTI ruling may clarify borderline cases between calculators and portable computers.

Frequently asked questions

Are electronic calculators under code 8470 10 covered by the ITA?
Yes. Electronic calculators under subheading 8470 10 are covered by the WTO Information Technology Agreement (ITA), which eliminates import duties on information technology products. The MFN rate is 0% for ITA signatories, including the EU, USA, Japan and China. The rate should be verified in the current TARIC database of the European Commission for the specific 10-digit TARIC code. VAT is charged at import at the national rate. These products are not subject to CBAM. Preferential FTA rates are in practice redundant given the zero MFN rate.
What WEEE obligations apply when importing calculators?
The WEEE Directive 2012/19/EU imposes on the importer or producer of electronic calculators the obligation to register in the national waste electrical and electronic equipment register (in Poland BDO - Baza Danych o Odpadach). The importer must finance the collection, treatment and recycling of equipment at end-of-life. Products must be marked with the crossed-out wheeled bin symbol (WEEE). The importer must also submit periodic reports on the quantity of equipment placed on the market and the quantity of waste collected. Failure to register may result in financial penalties and a ban on placing the product on the EU market.
Is a graphic calculator with programming classified under 8470 10?
The classification of a graphic calculator with programming capability depends on its principal function. If the device is primarily a calculator - performing arithmetic and mathematical operations as its basic function - it is classified under heading 8470. However, if the device has the characteristics of an automatic data processing machine (ADP), such as an operating system, the ability to run external software and communicate with other devices, it may qualify under heading 8471. The decision is based on the General Rules of Interpretation and the HS Explanatory Notes. A BTI ruling is recommended in case of doubt.
Does a graphing calculator qualify for ITA 0% under 8470 10?
Yes, graphing calculators under 8470 10 benefit from 0% ITA duty. The device must not have telephony or internet capabilities, otherwise it may be reclassified to heading 8471 as an ADP machine.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate