Parts of electrical machines and apparatus

Subheading 854390 of the Combined Nomenclature covers parts of electrical machines and apparatus of heading 8543 - that is, parts for particle accelerators (854310), signal generators (854320), electroplating equipment (854330), electrophoresis equipment (854340) and other electrical machines (854370). Typical goods include magnets and coils for accelerators, power supply modules for signal generators, baths and electrode holders for electroplating, electrophoresis chambers, housings and control panels for electrical machines. Classification under 854390 requires the part to be identifiable as a component intended solely or principally for machines of heading 8543. The general rule for parts classification: a part identifiable as intended for a specific machine is classified under the heading for that machine, unless it is covered by a separate CN heading. It should be confirmed that the part does not constitute a standalone device classified elsewhere. Classification follows the GIR, rules 1, 2 and 6.

Parts for electrical machines under subheading 854390 may be subject to various EU regulations depending on the intended use of the host machine. Parts for particle accelerators may be subject to dual-use controls under Regulation (EU) 2021/821 where their technical parameters correspond to components listed in Annex I. The RoHS 2 Directive (2011/65/EU) applies to parts intended for equipment within the scope of that directive. Parts for medical devices may be subject to Regulation (EU) 2017/745 (MDR) or Regulation (EU) 2017/746 (IVDR). The general principle: regulatory requirements for parts are determined by the intended use of the final equipment in which they will be installed. CBAM does not apply to machine parts under Chapter 85. Import requires an EORI number and standard customs documentation. The technical description in import documentation should clearly identify the host machine for which the part is intended.

Current MFN customs duty rates for subheading 854390 should be verified in the European Commission's TARIC database. Preferential duty rates may be available under EU FTAs such as CETA, EU-Korea, EPA with Japan, EVFTA with Vietnam, and TCA with the UK, subject to rules of origin and valid proof of origin being presented. The importer should check in TARIC whether any anti-dumping or countervailing duties apply to parts from a specific country of origin. Imports from Russia and Belarus may be subject to sanctions, particularly for parts for equipment on control lists. When classifying parts, it should be confirmed that they do not constitute standalone devices covered by a more specific CN heading. Current 10-digit TARIC codes should be checked before customs clearance. National VAT is charged on every import. Where classification doubt exists, Binding Tariff Information ruling is recommended.

Importing electrical machine parts (CN 8543 90) 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.