Electronic cigarettes and similar personal electric vaporizing devices

Subheading 854340 of the Combined Nomenclature covers machines and apparatus for electrophoresis - a technique for separating charged molecules in an electric field. Electrophoresis is widely used in medical diagnostics, molecular biology, biochemistry, pharmaceutical analysis and forensic science for separating proteins, nucleic acids (DNA, RNA) and other biomolecules. Typical goods classified under this subheading include gel electrophoresis apparatus (PAGE, AGE), isoelectric focusing (IEF) systems, capillary electrophoresis apparatus, Western blot and Southern blot systems, and electrophoresis power supplies. Industrial electrophoresis equipment used in electroplating may be classified under 854330 rather than 854340, depending on the application. The key classification criterion is that the equipment uses an electric field to separate or transport charged particles in a separation medium. Classification follows the GIR, rules 1 and 6. For systems combining electrophoresis with other analytical techniques, Binding Tariff Information ruling is recommended.

Electrophoresis equipment under subheading 854340 placed on the EU market as finished laboratory apparatus is subject to the Low Voltage Directive (2014/35/EU) where it operates at voltages of 50-1000 V AC or 75-1500 V DC, and the EMC Directive (2014/30/EU). CE marking and an EU declaration of conformity are required. Electrophoresis equipment intended for in vitro medical diagnostics may be subject to Regulation (EU) 2017/746 on in vitro diagnostic medical devices (IVDR). The RoHS 2 Directive (2011/65/EU) applies to laboratory equipment, although equipment intended exclusively for scientific research may benefit from an exclusion under Article 2(4)(b) of the directive. The WEEE 2 Directive (2012/19/EU) imposes obligations regarding the collection and recycling of waste electronic equipment on manufacturers and importers. CBAM does not apply to electrical equipment under Chapter 85. Import requires an EORI number and standard customs documentation with a technical description of the equipment.

Current MFN customs duty rates for subheading 854340 should be verified in the European Commission's TARIC database before customs clearance. Preferential duty rates may be available under EU FTAs, subject to rules of origin and appropriate proof of origin being presented. Laboratory electrophoresis equipment may in some cases qualify for duty relief as scientific apparatus under Council Regulation (EC) No 1186/2009, where it is imported by qualifying research or educational institutions and is not available on the European market in comparable specification. The importer should check in TARIC whether any specific trade measures apply to equipment from a given country of origin. Current 10-digit TARIC codes should be verified before each customs clearance, as they may change during annual CN updates. National VAT is charged on every import. For in vitro diagnostic medical devices, additional registration requirements may apply.

Importing electrophoresis equipment (CN 8543 40) into the European Union requires compliance with RoHS 2 (2011/65/EU), WEEE 2 (2012/19/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.