Other machines and apparatus

Subheading 854370 of the Combined Nomenclature covers other electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85. This is a residual subheading for electrical machines that cannot be classified under more specific subheadings of heading 8543 or under any other heading of Chapter 85 or other chapters of the CN. Typical goods classified under 854370 include ozone generators, air ionisers, magnetic water treatment devices, non-thermal plasma generators, electrical muscle stimulation (EMS) devices not covered by Chapter 90, electrical banknote detectors, and other specialised electrical apparatus. Classification under 854370 requires an exclusion analysis to confirm that the goods do not fall under any more specific CN heading. Customs authorities may challenge classifications under this residual subheading where a more precise alternative exists. Verification in TARIC and consideration of Binding Tariff Information ruling are recommended in each case.

Electrical machines and apparatus under subheading 854370 placed on the EU market are subject to new approach directives depending on their specific purpose and technical parameters. The Low Voltage Directive (2014/35/EU) applies to equipment operating at 50-1000 V AC or 75-1500 V DC. The EMC Directive (2014/30/EU) applies regarding electromagnetic compatibility. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances in electrical equipment. Ozone generators may be subject to additional regulations regarding chemical safety and gas emissions. Medical devices such as EMS stimulators with therapeutic intent may require classification under Chapter 90 as medical devices. CE marking and an EU declaration of conformity are required. The WEEE 2 Directive (2012/19/EU) imposes obligations regarding collection and recycling. CBAM does not apply to equipment under Chapter 85. Import requires an EORI number and standard customs documentation containing a detailed technical and functional description of the equipment.

Current MFN customs duty rates for subheading 854370 should be verified in the European Commission's TARIC database. Given the heterogeneity of goods classified under this residual subheading, duty rates and trade measures may vary significantly depending on the 10-digit TARIC code. Preferential duty rates may be available under EU FTAs, subject to rules of origin being met. The importer should check in TARIC whether any anti-dumping or countervailing duties apply to specific goods from a given country of origin. Imports from Russia and Belarus may be subject to sanctions restrictions. Classification under the residual subheading 854370 carries the risk of being challenged by customs authorities, making thorough analysis of alternative CN headings and preparation of classification justification particularly important. Where doubt exists, Binding Tariff Information ruling is recommended. National VAT is charged on every import.

Importing other electrical machines (CN 8543 70) 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.