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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

Toasters

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
15 docs
L152Y727Y728Y870Y946Y948+9
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

DEgold289/25-1

Household toaster with bun rack accessory

metalGRI 1GRI 3bGRI 6
DEgold401/25-1

Household electric toaster, 700W

plasticGRI 1GRI 6
DEgold502/24-1

Household toaster with bun warmer

plasticGRI 1GRI 6
CZgold00-04/01

4-slice electric toaster for home use

metalGRI 1GRI 3bGRI 5bGRI 6
DEgold870/25-1

Stainless steel toaster with bun warmer

stainless steelGRI 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 72 - electric toasters

Subheading 8516 72 of the Combined Nomenclature covers electric toasters, i.e. household appliances designed to toast bread slices using resistive electric heating elements. The scope includes pop-up toasters with automatic bread ejection, flat toasters with top grills, multifunctional toasters with adjustable browning levels, and toasters with defrost functions. The essential classification criterion is that the appliance's primary function is toasting bread. Sandwich makers with hinged heated plates may be classified under subheading 8516 79 as other electro-thermic appliances, unless their essential character is bread toasting. Mini ovens with toaster functions may fall under subheading 8516 60 as electric cookers. Commercial high-capacity toasters for catering use are also classified under 8516 72, provided they do not meet criteria for industrial equipment under heading 8514. Classification is based on GRI Rules 1 and 6, with GRI Rule 3(b) applied for multifunctional appliances. A BTI ruling is recommended where classification is uncertain.

Regulatory requirements for importing electric toasters into the EU

Electric toasters under subheading 8516 72 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 60335-2-9 specifies particular safety requirements for toasters, grills and similar food preparation appliances, covering protection against burns, 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 and recycling registration obligations. The GPSR Regulation (EU) 2023/988 requires importers from outside the EU to designate an authorised representative responsible for product compliance. CBAM does not apply to toasters as household appliances from Chapter 85. Toaster components in contact with food must comply with Regulation (EU) No 1935/2004 on food contact materials. Importers must maintain complete technical documentation and a CE declaration of conformity.

Duty rates and import conditions for toasters under subheading 8516 72

Current MFN duty rates for electric toasters under subheading 8516 72 should be verified in the European Commission's TARIC database. Toasters are not IT products under the ITA. Preferential duty rates may be available under EU FTAs including CETA, EPA, EU-Korea, EVFTA and TCA, subject to rules of origin compliance and valid proof of origin. China and Southeast Asian countries are the main exporters of toasters - importers should check TARIC for current trade measures by country of origin. Imports from Russia and Belarus may be subject to sanctions restrictions. Documentation requirements include commercial invoice, transport documents, EORI number, CE declaration of conformity covering LVD and EMC, RoHS documentation, food contact material compliance, and WEEE registration data for the destination country. National VAT is levied on import.

Ecodesign and energy labelling for appliances 8516 72

Heating appliances under CN 8516 72 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 electric toasters under subheading 8516 72 require CE marking?
Yes. Electric toasters as household electrical appliances are subject to the Low Voltage Directive LVD (2014/35/EU) and the EMC Directive (2014/30/EU), both requiring CE marking. The manufacturer or authorised representative must prepare an EU declaration of conformity and maintain technical documentation demonstrating compliance with EN 60335-2-9 (safety requirements for toasters and grills). Absence of CE marking prevents lawful placing on the EU market and may result in border seizure by customs authorities.
How to distinguish a toaster from a sandwich maker for CN classification?
An electric toaster under subheading 8516 72 is an appliance designed primarily for toasting bread slices, equipped with open slots or a grill. A sandwich maker with hinged heated plates, designed for preparing filled sandwiches, is typically classified under subheading 8516 79 as another electro-thermic appliance. The classification criterion is the primary function of the appliance and its construction design. Multifunctional appliances are classified according to essential character under GRI Rule 3(b).
Does CBAM apply to toasters imported into the EU?
No. CBAM (Regulation (EU) 2023/956) covers only a closed list of goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Electric toasters under subheading 8516 72 belong to Chapter 85 of the CN as household appliances and fall outside the scope of CBAM. Importing toasters into the EU does not require CBAM registration, purchase of CBAM certificates, or CBAM declarations, regardless of the country of manufacture and its emission profile.
Do heating appliances under 8516 72 require energy labels?
Some appliances under 8516 72 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 "Toasters" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Toasters" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate