85042200
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 exceeding 650 kVA but not exceeding 10 000 kVA
Subcodes (2)
Scope of subheading 850422 - liquid dielectric transformers 650 kVA to 10 MVA
Subheading 850422 covers liquid dielectric transformers with apparent power exceeding 650 kVA but not exceeding 10,000 kVA (10 MVA). These medium distribution and supply transformers serve power networks, industrial plants, shopping centres and large building complexes. Typical applications include MV/LV transformers (10/0.4 kV, 20/0.4 kV) rated 1000–10,000 kVA and unit transformers. The liquid dielectric (mineral oil, synthetic ester or vegetable oil) provides insulation and cooling. Classification requires liquid dielectric and apparent power above 650 kVA to 10 MVA. Up to 650 kVA falls under 850421, above 10 MVA under 850423. Classification per GRI rules 1 and 6.
Regulatory requirements for oil transformers 650 kVA-10 MVA
Importing transformers under subheading 850422 requires a customs declaration with EORI number. Ecodesign Regulation (EU) 2019/1783 sets minimum efficiency requirements (Tier 2) - no-load and load loss limits apply since July 2021. MV transformers are subject to national regulations and IEC 60076. EN 50588 defines efficiency classes A0/B0/C0 (no-load losses) and Ak/Bk/Ck (load losses). Transformer oil must be PCB-free and subject to REACH. LVD applies for secondary voltage up to 1000 V AC. CBAM does not apply. Documentation: invoice, specification, factory test protocol, declaration of conformity.
Customs duties and trade in oil transformers 650 kVA-10 MVA
MFN duty rates should be verified in TARIC. Distribution transformers 650 kVA-10 MVA are imported from China, India, Turkey and European countries. Ecodesign Tier 2 eliminates highest-loss transformers from the EU market. Growing grid investments driven by the energy transition increase demand. Preferential rates under FTAs (CETA, EPA, EVFTA, TCA) require rules of origin compliance. Imports from sanctioned countries are restricted. VAT is charged on import. TARIC codes should be verified before clearance.
Energy efficiency requirements for transformers 8504 22
Transformers under CN 8504 22 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 classes must transformers under 850422 meet?
Ecodesign Regulation (EU) 2019/1783 sets no-load and load loss limits. Tier 2 has applied since July 2021. EN 50588 defines classes A0, B0, C0 (no-load) and Ak, Bk, Ck (load losses). Non-compliant transformers cannot be placed on the EU market. The importer must verify factory test protocols. Duty rates should be verified in TARIC.
Are oil transformers 650 kVA-10 MVA subject to CBAM?
No. CBAM covers: steel, aluminium, cement, fertilisers, electricity and hydrogen. Transformers from Chapter 85 are not within CBAM scope. Duty rates should be verified in TARIC.
What documents are required for importing oil transformers 650 kVA-10 MVA?
Import requires: commercial invoice with specification (power, voltages, vector group, loss class), factory test protocol (routine tests per IEC 60076), CE declaration, EORI number, transport document. Test protocol must confirm Tier 2 compliance. Transformer oil must be certified PCB-free. Duty rates should be verified in TARIC.
What efficiency classes apply to transformers under 8504 22?
Transformers under 8504 22 are subject to Ecodesign Regulation (EU) 2019/1783, requiring Tier 2 efficiency since July 2021 for transformers ≥ 1 kVA.
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