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85167100
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›Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

Coffee or tea makers

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
19 docs
L152Y727Y728Y870Y946Y948+13
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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.
5

Binding Tariff Information

BTI classification examples

DEgold791/25-1

Double coffee machine for household use

metalGRI 1GRI 6
DEgold498/24-1

Filter coffee machine for household use

metalGRI 1GRI 6
CZgold00-04/01

Electric drip coffee maker with integrated grinder

plasticGRI 1GRI 3bGRI 5bGRI 6
PLgold4-000820

Pressure coffee machine with accessories

metalGRI 1GRI 3bGRI 6
FRgold24-03390

Portable 24V coffee maker for vehicles

plasticGRI 1GRI 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.

Definition and scope of subheading 8516 71 - electric coffee makers

Subheading 8516 71 of the Combined Nomenclature covers electric coffee or tea makers, i.e. household appliances designed to brew hot beverages using an electric heating element. The scope includes espresso machines (pump-driven) operating at 9-15 bar pressure, fully automatic bean-to-cup machines with integrated grinders, capsule coffee machines using single-serve pods, drip coffee makers with filters, and percolator-type coffee kettles. The essential classification criterion is the appliance's function of brewing coffee or tea using electrically heated water. Professional catering espresso machines with high output capacity are also classified under 8516 71, provided they do not meet the criteria for heading 8419 as industrial thermal processing equipment. Electric coffee grinders without brewing functionality are classified under heading 8509 as domestic electromechanical appliances. Thermal travel mugs with heating elements may fall under 8516 79. Where classification of a multifunctional device is uncertain, importers should apply for Binding Tariff Information ruling.

Regulatory requirements for coffee makers imported into the EU

Coffee makers under subheading 8516 71 placed on the EU market are subject to the Low Voltage Directive LVD (2014/35/EU) and the EMC Directive (2014/30/EU), requiring CE marking. Harmonised standard EN 60335-2-15 specifies particular safety requirements for appliances for heating liquids, including coffee machines. Requirements cover protection against scalding, structural stability, electrical safety and overheat protection. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes waste collection registration obligations. Regulation (EU) No 1935/2004 governs food contact materials - coffee machine components in contact with water and coffee must comply with substance migration limits. The GPSR Regulation (EU) 2023/988 requires designation of an EU representative. CBAM does not apply to coffee makers. Coffee machines may be subject to Ecodesign standby power consumption requirements.

Duty rates and import conditions for coffee makers

Current MFN duty rates for coffee makers under subheading 8516 71 should be verified in the European Commission's TARIC database. Coffee makers are not IT products covered by the ITA and do not benefit from zero-duty treatment. Preferential duty rates may be available under EU FTAs including CETA (Canada), EPA (Japan), EU-Korea, EVFTA (Vietnam) and TCA (United Kingdom). Compliance with rules of origin and valid proof of origin are required. China is a leading exporter of coffee makers globally, while Switzerland, Italy and Germany dominate the premium segment - importers should verify current trade measures in TARIC. Import documentation includes commercial invoice with technical specifications, transport documents, EORI number, CE declaration of conformity, RoHS documentation, food contact material compliance under Regulation (EU) No 1935/2004, and WEEE registration data. National VAT is levied on import.

Ecodesign and energy labelling for appliances 8516 71

Heating appliances under CN 8516 71 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.

Frequently asked questions

Do coffee makers under subheading 8516 71 need food contact material compliance?
Yes. Coffee maker components in direct contact with water, coffee or tea must comply with Regulation (EU) No 1935/2004 on materials and articles intended to come into contact with food. This includes the water tank, heating system, beverage flow paths, steam nozzle and seals. The manufacturer or importer must hold a declaration of conformity with food contact regulations and substance migration test results. Additionally, compliance with LVD, EMC, RoHS 2 directives and CE marking is required.
How to classify a capsule coffee machine in the Combined Nomenclature?
Capsule coffee machines using single-serve pods containing pre-ground coffee are classified under subheading 8516 71 as electric coffee makers. The classification criterion is the coffee brewing function using an electric heating element, regardless of the coffee dosing system. The capsules themselves are classified separately under heading 0901 as roasted coffee. Multifunctional machines combining coffee brewing, tea making and milk frothing functions remain under subheading 8516 71. Where doubt exists, a BTI ruling is recommended.
Does CBAM apply to coffee makers imported into the EU?
No. The CBAM mechanism (Regulation (EU) 2023/956) covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Coffee makers classified under subheading 8516 71 belong to Chapter 85 of the CN as household electrical appliances and fall outside the scope of CBAM. Importing coffee makers into the EU does not require CBAM registration, purchase of CBAM certificates, or submission of CBAM declarations, regardless of the country of production.
Do heating appliances under 8516 71 require energy labels?
Some appliances under 8516 71 require energy labels, e.g., water heaters (851610). Cookers, toasters and coffee makers require CE (LVD + EMC) and RoHS 2.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Coffee or tea makers" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Coffee or tea makers" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate