Incorporating a printing device

CN code 8470 21 of the Combined Nomenclature covers electronic cash registers incorporating a computing device. These are devices designed to record sales transactions, equipped with a keyboard, display, receipt printer and a computing module. The subheading covers fiscal cash registers with a printing mechanism, cash registers with touchscreens, POS (Point of Sale) terminals whose essential character is that of a cash register, and hybrid devices combining cash register functions with a barcode reader. The essential classification criterion is the presence of a built-in computing device - cash registers without an electronic computing module are classified under subheading 8470 29. The boundary between subheading 8470 21 and heading 8471 (ADP machines) lies in the device's principal purpose: if the device is primarily a cash register - even if it uses software - it is classified under 8470 21. A computer running cash register software is classified under heading 8471. Classification is carried out in accordance with the General Rules of Interpretation (GRI), Rule 1, and the notes to Chapter 84. The HS Explanatory Notes to heading 8470 specify the scope of subheadings relating to cash registers.

Importing cash registers under CN code 8470 21 into the EU is subject to the Union Customs Code (Regulation (EU) No 952/2013) and national fiscal regulations. Each EU Member State has its own national fiscal requirements for cash registers - technical specifications, certification and type approval differ between countries. Cash registers as electronic equipment are subject to the EMC Directive 2014/30/EU, the LVD Directive 2014/35/EU and CE marking. The RoHS Directive 2011/65/EU restricts hazardous substances. The WEEE Directive 2012/19/EU imposes recycling obligations for waste equipment. Regulation (EU) 2023/988 requires product safety assessment. Importers should verify the national fiscal requirements of the target market before placing cash registers on the market in a particular Member State. In several Member States, cash registers must be capable of online data transmission to tax authorities. Documentation for customs clearance includes a commercial invoice, transport document and CE declaration of conformity. The importer must hold an EORI number.

Electronic cash registers under CN code 8470 21 may be covered by the WTO Information Technology Agreement (ITA) as electronic devices incorporating a computing module. The MFN rate should be verified in the current TARIC database of the European Commission for the specific 10-digit TARIC code, as ITA coverage depends on the interpretation of the product scope. Under the expanded ITA II (ITA Expansion, 2015), additional IT products were covered by zero customs duties. Preferential rates may be available under FTAs concluded by the EU (CETA, EU-Japan EPA, EU-UK TCA, EU-Korea FTA) upon compliance with rules of origin and presentation of a preferential document. Products under Chapter 84 are not subject to the CBAM mechanism (Regulation (EU) 2023/956). Autonomous EU duty suspensions may temporarily reduce rates on certain electronic components used in cash registers. VAT is charged at import at the national rate. Imports from countries subject to EU sanctions require verification of current restrictions. Current rates, tariff quotas and trade measures should be checked in the TARIC system of the European Commission.

Cash registers imported into the EU under CN 8470 21 must meet national fiscal regulations. In many Member States, cash registers require type approval from the national metrology authority. The MFN duty rate is 0% under ITA. Devices with electronic displays must comply with LVD 2014/35/EU and EMC 2014/30/EU. Cash registers with WiFi or Bluetooth are additionally subject to RED 2014/53/EU.