85043200
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 1 kVA but not exceeding 16 kVA
Subcodes (1)
Scope of subheading 850432 - dry transformers 1 to 16 kVA
Subheading 850432 covers dry transformers with apparent power exceeding 1 kVA but not exceeding 16 kVA. Used in industrial automation, UPS systems, machine controllers, emergency lighting, EV chargers and PV installations. Designs include toroidal, EI/UI core and cast-resin (epoxy) types. Classification requires no liquid dielectric and power above 1 to 16 kVA. Up to 1 kVA falls under 850431, above 16 to 500 kVA under 850433. Classification per GRI rules 1 and 6.
Regulatory requirements for dry transformers 1–16 kVA
Import requires EORI and correct CN code. LVD requires CE marking. Ecodesign Regulation (EU) 2019/1783 may apply to dry distribution transformers above certain thresholds. RoHS 2 applies to consumer device transformers. EMC covers emissions. WEEE imposes recycling obligations. IEC 61558 defines safety requirements. CBAM does not apply. Documentation: invoice, specification, CE declaration.
Customs duties and trade in dry transformers 1–16 kVA
MFN rates should be verified in TARIC. Imported mainly from China, India and Turkey. Growing demand for EV charger and PV transformers driven by EU decarbonisation policy. Preferential rates under FTAs require rules of origin. Imports from sanctioned countries restricted. VAT charged on import.
Energy efficiency requirements for transformers 8504 32
Transformers under CN 8504 32 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
Are dry transformers 1–16 kVA subject to ecodesign?
Ecodesign Regulation (EU) 2019/1783 covers distribution transformers above certain thresholds. Small dry transformers (1–16 kVA) may or may not be covered depending on type and use. Importers should verify the current scope. Duty rates should be verified in TARIC.
What safety standards apply to transformers 1–16 kVA?
Subject to IEC 61558 covering insulation classes, dielectric strength and temperature requirements. Isolation transformers must meet galvanic separation requirements. CE marking required under LVD. Duty rates should be verified in TARIC.
Are dry transformers 1–16 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 32?
Transformers under 8504 32 are subject to Ecodesign Regulation (EU) 2019/1783, requiring Tier 2 efficiency since July 2021 for transformers ≥ 1 kVA.
Useful tools & resources
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