Microwave ovens

Subheading 8516 50 of the Combined Nomenclature covers microwave ovens, defined as appliances that use electromagnetic radiation at a frequency of 2.45 GHz to heat food by exciting water molecule vibrations. The subheading encompasses countertop (freestanding) microwave ovens, built-in microwave ovens, and combination units integrating microwave functionality with convection ovens or grills. The essential classification criterion is the presence of a magnetron as the microwave radiation source. Combination microwave-convection ovens are classified under 8516 50 provided that the microwave function gives the appliance its essential character within the meaning of GRI Rule 3(b). Electric ovens without a magnetron, relying solely on resistive heating elements, are classified under subheading 8516 60. Industrial microwave equipment with high power output for drying, sterilisation or processing of non-food materials may be classified under heading 8514 as industrial furnaces. For multifunctional appliances where the essential character is difficult to determine, importers are advised to apply for Binding Tariff Information ruling from the competent customs authority of an EU Member State.

Microwave ovens under subheading 8516 50 placed on the EU market are subject to multiple directives and regulations. The Low Voltage Directive LVD (2014/35/EU) and the EMC Directive (2014/30/EU) require CE marking. Harmonised standard EN 60335-2-25 specifies particular safety requirements for microwave ovens, including protection against microwave radiation leakage. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes waste collection and recycling obligations. Microwave ovens fall within the scope of Ecodesign regulations under Directive 2009/125/EC - Commission Delegated Regulation (EU) 2019/2023 together with Regulation (EU) 2019/2024 establish energy labelling requirements. The EU energy label is mandatory for microwave ovens and must be displayed at the point of sale. The GPSR Regulation (EU) 2023/988 requires importers to designate an EU-based authorised representative. CBAM does not apply to household appliances. Manufacturers or importers must prepare an EU declaration of conformity covering all applicable directives and regulations and register products in the EPREL database.

Current MFN duty rates for microwave ovens under subheading 8516 50 should be verified in the European Commission's TARIC database. Microwave ovens do not qualify for zero-duty ITA treatment as they are not classified as information technology products. Preferential duty rates may be available under EU FTAs including CETA (Canada), EPA (Japan), EU-Korea, EVFTA (Vietnam), TCA (United Kingdom), and GSP arrangements for developing countries. The condition for preferential treatment is compliance with rules of origin and presentation of valid proof of origin. China, South Korea and Thailand are key exporters of microwave ovens - importers should check TARIC for current trade measures applicable to these countries. Import documentation requirements include commercial invoice, transport documents, EORI number, CE declaration of conformity, RoHS compliance documentation, EU energy label, and WEEE registration data for the destination country. National VAT is levied on import.

Heating appliances under CN 8516 50 are subject to EU ecodesign and energy labelling regulations. Water heaters (851610) require energy labels A+ to F. Microwave ovens and cooking plates must comply with LVD and EMC. MFN duty: 2.7%. Since 2024, USB-C requirements apply to devices with cable power under 100 W. WEEE registration and RoHS 2 are required.