85094000
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›Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
Food grinders and mixers; fruit or vegetable juice extractors
Standard EU duty
2.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
7P027P45N864N954Y997Y984
Standard rates
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 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%Mercosur 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%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote text
From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.TM904
Preferences 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 “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD727
Eligibility 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).
CD906
The 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
CD500
Eligibility 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.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
Border controlERGA OMNESP1612/11
Border control
ERGA OMNESP1612/11
Documents / references
7P027P45
Conditions
- C001Presentation of a certificate/licence/document: 7P02- Import allowed
- C002Presentation of a certificate/licence/document: 7P45- Import allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Notes
- SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N864N954Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y003Other conditions: N864- Import allowed
- Y005Other conditions: N954- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N864N954Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y004Other conditions: N864- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%
V052Devices for writing and reading texts in Braille
8%
V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%
V999Other
23%
5
Binding Tariff Information
BTI classification examples
DEgold715/24-1
Electric fruit/vegetable juicer 250-300W
plasticGRI 1GRI 3bGRI 6
DEgold717/24-1
Electric vegetable grater for household use
materiały elektromechaniczne (silnik, elektronika, tworzywa)GRI 1GRI 3bGRI 6
DEgold500/23-1
Electric food processor with emulsifying disc
elektryczny silnik i mechanizmyGRI 1GRI 3bGRI 6
DEgold433/24-1
Electric ice cream maker with accessories
elektroniczne i mechaniczne komponentyGRI 1GRI 3bGRI 6
DEsilver366/24-1
Hand blender set with accessories
plasticGRI 1GRI 3bGRI 6
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 CN code 850940 - electric food grinders and mixers
CN code 850940 covers electromechanical food grinders and mixers with a built-in electric motor for domestic use. These include countertop blenders (jug blenders), immersion blenders (hand blenders), coffee grinders, spice grinders, planetary stand mixers with bowls, hand mixers with mixing and whipping attachments, and multi-function food processors where the dominant function is mixing or grinding. CN 850940 covers devices with a built-in electric motor - manual grinders (without a motor) are classified under Chapter 82 headings. The key classification criterion is intended domestic (household) use, not professional use. Commercial-grade grinders and mixers are classified under heading 8509 only if intended for household use; professional appliances are classified under appropriate Chapter 84 headings. Multi-function food processors are classified according to their dominant function - if the main function is mixing or grinding, CN 850940 is appropriate. Classification is based on GIR Rules 1 and 6. Importers should clearly describe the appliance function and intended use in import documentation.
EU regulatory requirements for imported food grinders and mixers
Importing food grinders and mixers under CN 850940 into the EU is subject to directives on electrical appliance safety. The LVD Directive (2014/35/EU) requires ensuring electrical and mechanical safety - for devices with sharp blades rotating at high speed, mechanical safety is particularly important. The EMC Directive (2014/30/EU) imposes electromagnetic compatibility requirements. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) requires WEEE registration and recycling funding. The GPSR Regulation (EU 2023/988) requires risk analysis. Regulation (EC) No 1935/2004 on materials and articles intended to come into contact with food imposes requirements on blender and mixer components in direct food contact - materials must be safe and must not transfer substances to food in quantities endangering health. Standard EN 60335-2-14 specifies detailed safety requirements for kitchen appliances with rotating tools. CE marking is mandatory.
Customs duties and classification of mixers and grinders
MFN customs duty rates for CN 850940 should be verified in TARIC. Food grinders and mixers are not subject to CBAM. Preferential duty rates are available under EU FTAs. China is the main exporter of household appliances to the EU - importers should check TARIC for trade measures. Classification under 850940 requires demonstrating that the appliance is intended for domestic use and has a built-in electric motor. Countertop blenders, immersion blenders, coffee grinders, and planetary stand mixers are typical products under this heading. Multi-function food processors require dominant function analysis - if the main function is slicing or shredding (rather than mixing), a different subheading may apply. Professional catering equipment is not classified under heading 8509. A BTI is recommended where doubts exist. TARIC codes at the 10-digit level may contain distinctions. National VAT applies upon import.
Safety requirements for domestic appliances 8509 40
Domestic electromechanical appliances under CN 8509 40 must comply with LVD 2014/35/EU and EMC 2014/30/EU. Materials in contact with food must meet Regulation (EC) 1935/2004. MFN duty: 2.2%. CE marking, user manual in the destination language and WEEE registration are required.
Frequently asked questions
Are countertop blenders classified under CN 850940?
Yes. Countertop blenders (jug blenders) with a built-in electric motor, intended for domestic use, are classified under CN 850940 as food mixers. This includes blenders with glass or plastic jugs in which high-speed rotating blades mix, crush, and emulsify ingredients. Personal blenders with portable mixing cups are also classified under this heading. Professional catering blenders with high power and capacity may be classified under Chapter 84 headings.
Which safety standards apply to kitchen mixers?
Kitchen mixers and grinders under CN 850940 must comply with standard EN 60335-2-14, which specifies detailed safety requirements for kitchen appliances with rotating tools. The standard covers safeguards against contact with rotating blades, appliance stability requirements, motor overheating protection, and electrical safety. Components in direct food contact must comply with Regulation (EC) No 1935/2004 on food contact materials. CE marking confirms compliance with the LVD and EMC Directives.
How to classify a multi-function food processor in the CN?
A multi-function food processor is classified according to its dominant function. If the main function is mixing, whisking, or grinding (as in planetary stand mixers), CN 850940 is appropriate. If the main function is slicing, shredding, or cutting, another subheading of heading 8509 may apply. GIR Rule 3(b) (set rule) may apply if the processor contains equivalent functions. The key is determining which function gives the appliance its essential character. A BTI is recommended where doubts exist.
Do domestic appliances under 8509 40 require CE marking?
Yes, domestic appliances under 8509 40 require CE marking under LVD and EMC directives. Food-contact parts must comply with Regulation (EC) 1935/2004.
Useful tools & resources
Customs calculators
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