85109000
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›Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
Parts
Standard EU duty
2.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.2% | - | R2261/98 |
Preferences
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
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.
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
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- 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
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- 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
PLgold5-000354
Replacement razor blades for electric shaver
stainless steelGRI 1GRI 3bGRI 5bGRI 6
DEsilver092/25-1
Replaceable shaving and exfoliating head set
metalGRI 1GRI 6
DEgold924/24-1
Replaceable shaver heads for electric razor
metalGRI 1GRI 6
PLgold4-000619
Interchangeable beard trimmer head
stainless steelGRI 1GRI 6
DEgold975/25-1
Electric shaver with trimmer and 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 851090 - parts for shavers and clippers
CN code 851090 covers parts for electric shavers (851010), hair clippers (851020), and hair-removing appliances (851030). In commercial practice, these include shaving heads (rotary blade sets or foil assemblies), scissor blades for hair clippers, replacement foils for foil shavers, guide combs and attachments, electric motors specifically designed for these devices, replacement batteries, cleaning and charging stations, handles and casings, and drive elements. Shaving heads represent the most important market segment - they are replaced regularly (every 12-18 months) and constitute a significant import stream. Classification under 851090 requires identifiability of the part as intended solely or principally for devices of heading 8510, per Note 2(b) to Chapter 85. General-purpose parts are classified under their respective CN headings. Cleaning stations with charging function may require analysis - if the dominant function is cleaning (not charging), classification under 851090 applies.
Import requirements for shaver and clipper parts
Importing parts under CN 851090 into the EU is subject to the general provisions of the Union Customs Code. Parts as components are not directly subject to many directives for finished devices, but must comply with RoHS 2 when intended for EEE. Shaving heads and blades as elements in direct skin contact should be made from safe, hypoallergenic materials. The GPSR Regulation (EU 2023/988) applies to replacement parts sold directly to consumers. Replacement batteries are subject to the Battery Regulation (EU 2023/1542). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documentation includes a commercial invoice with technical description and indication of compatible device models.
Customs duties and classification of shaver parts
MFN customs duty rates for CN 851090 should be verified in TARIC. Shaver parts are not subject to CBAM. Preferential duty rates are available under EU FTAs. Classification requires identifiability of the part as intended for heading 8510 devices. Shaving heads by Philips, Braun, or Panasonic with specific shape and mounting for particular models are typical products. Universal stainless steel blades without special shaver mounting may be classified under Chapter 82. Note 2(b) to Chapter 85 is the key criterion. A BTI is recommended where doubts exist. National VAT applies upon import.
EU directives and electric shaver imports 8510 90
Shavers and clippers under CN 8510 90 are subject to LVD 2014/35/EU and EMC 2014/30/EU. Devices with lithium batteries must comply with Battery Regulation (EU) 2023/1542. MFN duty: 2.2%. Wireless devices with Bluetooth are subject to RED 2014/53/EU. WEEE registration and RoHS 2 compliance are required.
Frequently asked questions
Are shaving heads classified under CN 851090?
Yes. Shaving heads (rotary blade sets or foil assemblies with stationary guide blades) specifically designed for electric shavers of CN 851010 are classified under 851090 as shaver parts. Heads are identifiable as shaver parts based on their specific shape, size, and mounting system. They are replaced regularly (every 12-18 months) and represent a significant replacement parts market segment.
Are cleaning stations for shavers classified under 851090?
Cleaning and charging stations for electric shavers of CN 851010 may be classified under 851090 if identifiable as intended solely for shavers and their dominant function is cleaning or maintenance (not battery charging). If the station is a universal charging device suitable for various appliances, it may be classified under heading 8504 as a power supply. Dominant function and specialisation analysis determines classification.
Are clipper blades classified under CN 851090?
Yes. Scissor-type blade sets (moving and stationary blade assemblies) specifically designed for hair clippers of CN 851020 are classified under 851090 as clipper parts. Blades must be identifiable as clipper parts based on their specific shape and mounting system. Universal stainless steel blades not identifiable as clipper parts may be classified under Chapter 82.
Do shavers with Li-ion battery under 8510 90 require UN 38.3?
Yes, shavers with lithium batteries under 8510 90 require UN 38.3 testing for transport. They are also subject to Battery Regulation (EU) 2023/1542.
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