85043100
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
Other transformers - Having a power handling capacity not exceeding 1 kVA
Subcodes (3)
Scope of subheading 850431 - dry transformers up to 1 kVA
Subheading 850431 covers transformers without liquid dielectric (dry type) with apparent power not exceeding 1 kVA. Small dry transformers are standard electronic and automation components: power supply transformers, pulse transformers, instrument transformers, isolation transformers and charger transformers. Designs include EI core, toroidal, ferrite and PCB-mount types. Classification requires no liquid dielectric and apparent power up to 1 kVA. Classification per GRI rules 1 and 6.
Regulatory requirements for dry transformers up to 1 kVA
Import requires a customs declaration with EORI number. RoHS 2 fully applies to consumer device transformers. LVD requires CE marking. EMC covers emissions. WEEE imposes recycling obligations. IT transformers may qualify for ITA 0%. IEC 61558 defines safety requirements. CBAM does not apply. Documentation: invoice, specification, CE declaration.
Customs duties and trade in dry transformers up to 1 kVA
MFN duty rates should be verified in TARIC. Small dry transformers may qualify for ITA 0%. Main exporters: China, Taiwan, India. Mass import of power supply transformers is significant. Preferential rates under FTAs require rules of origin. Imports from sanctioned countries are restricted. VAT is charged on import.
Energy efficiency requirements for transformers 8504 31
Transformers under CN 8504 31 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
Do dry transformers up to 1 kVA qualify for ITA 0%?
Dry transformers for IT equipment may qualify for MFN 0% under ITA. Eligibility depends on the 10-digit TARIC code and intended use. Verify in TARIC before clearance.
What safety standards apply to dry transformers up to 1 kVA?
Subject to IEC 61558 covering insulation classes, dielectric strength, electric shock protection and temperature requirements. Medical device transformers fall under IEC 60601. CE marking required under LVD. Duty rates should be verified in TARIC.
Are dry transformers up to 1 kVA 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 efficiency classes apply to transformers under 8504 31?
Transformers under 8504 31 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 "Other transformers - Having a power handling capacity not exceeding 1|kVA" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other transformers - Having a power handling capacity not exceeding 1|kVA" with all costs included.
Related glossary terms