Other switches

Subheading 8536 50 of the Combined Nomenclature covers electrical switches for circuits with a rated voltage not exceeding 1000 V. This category encompasses a very wide range of manual and mechanical switching devices including wall switches for lighting, rotary switches, slide switches, push-button switches, limit switches, microswitches, DIP switches, impulse switches and keyboard switches. The key classification criterion is manual or mechanical control of circuit switching (as opposed to electrically controlled relays under 8536 41/49) and a voltage not exceeding 1000 V. Switches for circuits above 1000 V are classified under heading 8535. Switches must be distinguished from circuit breakers (subheading 8536 20), which have an automatic tripping mechanism. Classification follows GRI Rules 1 and 6 and the Notes to Chapter 85.

Switches under subheading 8536 50 placed on the EU market are subject to the Low Voltage Directive (LVD, 2014/35/EU) for voltages 50-1000 V AC and require CE marking. Harmonised standards IEC/EN 60669 (household switches), IEC/EN 60947-5-1 (industrial control switches) and IEC/EN 61058 (switches for appliances) specify design and testing requirements. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances in switches for electronic equipment. The EMC Directive (2014/30/EU) applies regarding electromagnetic compatibility. CBAM does not apply. Import requires an EORI number and customs declaration. Documentation includes a commercial invoice, technical specification, test certificates and CE declaration of conformity. Switches for residential buildings may also be subject to the Construction Products Regulation (CPR) in certain applications.

Current MFN duty rates for switches under subheading 8536 50 should be verified in the European Commission's TARIC database. Electrical switches are among the most commonly imported electrical components into the EU, mass-produced in China, Japan, Germany and Southeast Asian countries. Preferential rates may be available under EU FTAs. Under the ITA, switches for IT equipment may qualify for a 0% rate. Importers should check TARIC for trade measures on goods from specific countries. Imports from Russia and Belarus may be restricted under EU sanctions. VAT at the applicable national rate is charged on import. The correct 10-digit TARIC code should be verified before clearance, as numerous switch subcategories exist at the TARIC level.

Importing switches up to 1000 V (CN 8536 50) into the European Union requires compliance with the Low Voltage Directive 2014/35/EU and EMC 2014/30/EU and CE marking. An EORI number and correct customs declaration are mandatory. MFN duty rates should be verified in TARIC, as ITA preferences or EU FTA rates (e.g. CETA, EPA, EU-Korea) may apply. Import from Russia and Belarus is subject to EU sanctions. National import VAT applies at the destination Member State rate.