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85042100
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›Electrical transformers, static converters (for example, rectifiers) and inductors

Having a power handling capacity not exceeding 650 kVA

Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
X858Y811L152Y727Y728Y870+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.7%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 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%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 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.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

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.

Scope of subheading 850421 - liquid dielectric transformers up to 650 kVA

Subheading 850421 of the Combined Nomenclature covers transformers with liquid dielectric (oil-filled) with apparent power not exceeding 650 kVA. Oil transformers use mineral oil, synthetic ester or vegetable oil as insulation and cooling medium. In the range up to 650 kVA, they serve as MV/LV distribution transformers (medium/low voltage), supplying buildings, factories and residential areas. Typical voltages are 10/0.4 kV or 20/0.4 kV. Classification requires: liquid dielectric as insulation medium and apparent power up to 650 kVA. Dry transformers (without liquid) are classified under 850431–850434. Apparent power is expressed in kVA. Classification per GRI rules 1 and 6.

Regulatory requirements for oil transformers up to 650 kVA

Importing transformers under subheading 850421 requires a customs declaration with EORI number. LVD (2014/35/EU) requires CE marking for transformers with secondary voltage up to 1000 V AC. MV transformers are subject to national regulations for medium-voltage equipment. Ecodesign Regulation (EU) 2019/1783 sets minimum efficiency requirements - since July 2021, Tier 2 limits on no-load and load losses apply. IEC 60076 (power transformers) and EN 50588 (energy-efficient distribution transformers) define technical parameters. Transformer oil must be PCB-free and is subject to REACH. CBAM does not apply. Documentation: invoice, specification, test protocol, CE declaration.

Customs duties and trade in oil transformers up to 650 kVA

MFN duty rates for transformers under subheading 850421 should be verified in TARIC. Oil distribution transformers are imported mainly from China, India, Turkey and European countries. Ecodesign Tier 2 requirements eliminate transformers with highest losses from the EU market. Preferential rates under FTAs require rules of origin. Imports from sanctioned countries are restricted. VAT is charged on import. TARIC codes should be verified before clearance.

Energy efficiency requirements for transformers 8504 21

Transformers under CN 8504 21 are subject to Ecodesign Regulation (EU) 2019/1783, setting minimum efficiency classes (Tier 2 since July 2021). MFN duty: 2.7%. Import requires CE declaration (LVD + EMC). Liquid-dielectric transformers may face additional REACH requirements regarding chemicals in transformer oil. A BTI ruling provides classification certainty.

Frequently asked questions

What efficiency requirements must oil transformers up to 650 kVA meet?
Ecodesign Regulation (EU) 2019/1783 sets limits on no-load losses and load losses for distribution transformers. Since July 2021, Tier 2 with stricter loss limits applies. Transformers not meeting the limits cannot be placed on the EU market. EN 50588 defines efficiency classes A0, B0, C0 (no-load losses) and Ak, Bk, Ck (load losses). The importer must ensure the transformer meets Tier 2.
How does an oil transformer (850421) differ from a dry transformer (850431)?
An oil transformer (850421) uses liquid dielectric (mineral oil, ester) as insulation and cooling medium, enclosed in a sealed tank. A dry transformer (850431) contains no liquid - insulation is provided by epoxy resin, varnish or air. Oil transformers are cheaper and more effective at high ratings but require an oil tank and fire protection measures. Dry transformers are preferred in buildings due to no oil leak risk. Classification depends on the dielectric type.
Is transformer oil under subheading 850421 subject to REACH regulations?
Yes. Transformer oil (mineral or ester) is subject to REACH Regulation (EC) No 1907/2006 as a chemical substance. Oil must be PCB-free (polychlorinated biphenyls) per Directive 96/59/EC. A Safety Data Sheet (SDS) should accompany the shipment. The importer should check whether the oil contains SVHC (Substances of Very High Concern) from the REACH candidate list. Duty rates should be verified in TARIC.
What efficiency classes apply to transformers under 8504 21?
Transformers under 8504 21 are subject to Ecodesign Regulation (EU) 2019/1783, requiring Tier 2 efficiency since July 2021 for transformers ≥ 1 kVA.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Having a power handling capacity not exceeding 650 kVA" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Having a power handling capacity not exceeding 650 kVA" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate