85167200
ELEKTRISCHE MASCHINEN, APPARATE, GERÄTE UND ANDERE ELEKTROTECHNISCHE WAREN, TEILE DAVON; TONAUFNAHME- ODER TONWIEDERGABEGERÄTE, BILD- UND TONAUFZEICHNUNGS- ODER -WIEDERGABEGERÄTE FÜR DAS FERNSEHEN, TEILE UND ZUBEHÖR FÜR DIESE GERÄTE›Elektrische Durchlauferhitzer und Warmwasserspeicher sowie Tauchsieder; elektrische Raumheizgeräte, Bodenheizgeräte, Geräte zur Haar- und Handpflege und elektrische Bügeleisen; andere elektrische Wärmegeräte von der für den Haushalt verwendeten Art; elektrische Heizwiderstände, ausgenommen solche der Position 8545
Elektrische Toaster
EU-Regelzollsatz
2.7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
15 Dok.
L152Y727Y728Y870Y946Y948+9
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | - | R2261/98 |
Praferenzen
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%
Hinweise
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.
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727- Import/export allowed after control
- Y010Other conditions: Y728- Import/export allowed after control
- Y050Other conditions: L152- Import/export allowed after control
- Y080Other conditions: Y870- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Dokumente / Referenzen
Y946Y948
Bedingungen
- Y001Other conditions: Y946- Import/export allowed after control
- Y002Other conditions: Y948- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Dokumente / Referenzen
Y945Y946Y948
Bedingungen
- Y001Other conditions: Y945- Import/export allowed after control
- Y002Other conditions: Y946- Import/export allowed after control
- Y003Other conditions: Y948- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Dokumente / Referenzen
Y821Y822
Bedingungen
- Y001Other conditions: Y821- Import/export allowed after control
- Y010Other conditions: Y822- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V052Devices for writing and reading texts in Braille
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
851610Elektrische Durchlauferhitzer und Warmwasserspeicher sowie Tauchsieder851621Elektrische Raumheizgeräte, Speicherheizgeräte851629Elektrische Raumheizgeräte, andere851631Elektrische Haartrockner851632Elektrische Haarfrisiergeräte, andere851633Elektrische Handtrockner851640Elektrische Bügeleisen851650Mikrowellenherde
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold289/25-1
Household toaster with bun rack accessory
MetallGRI 1GRI 3bGRI 6
DEgold401/25-1
Household electric toaster, 700W
KunststoffGRI 1GRI 6
DEgold502/24-1
Household toaster with bun warmer
KunststoffGRI 1GRI 6
CZgold00-04/01
4-slice electric toaster for home use
MetallGRI 1GRI 3bGRI 5bGRI 6
DEgold870/25-1
Stainless steel toaster with bun warmer
EdelstahlGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Definition und Umfang der Unterposition 8516 72 - elektrische Toaster
Die Unterposition 8516 72 der Kombinierten Nomenklatur umfasst elektrische Toaster, d.h. Haushaltsgeraete zum Roesten von Brotscheiben unter Verwendung elektrischer Widerstandsheizelemente. Der Umfang schliesst Pop-up-Toaster mit automatischem Brotauswurf, Flachtoaster mit oberem Rost, Multifunktionstoaster mit einstellbarem Braeunungsgrad und Toaster mit Auftaufunktion ein. Das wesentliche Einreihungskriterium ist die Bestimmung des Geraets zum Roesten von Brot als Hauptfunktion. Sandwichmaker mit klappbaren Heizplatten können unter Unterposition 8516 79 als andere elektrothermische Geräte eingereiht werden, es sei denn, ihr wesentlicher Charakter ist das Brotroesten. Minibackoefen mit Toasterfunktion können unter 8516 60 als Elektroherde eingereiht werden. Gewerbliche Hochleistungstoaster für die Gastronomie werden ebenfalls unter 8516 72 eingereiht. Bei Einreihungszweifeln wird eine vZTA empfohlen.
Regulatorische Anforderungen beim Import elektrischer Toaster in die EU
Elektrische Toaster der Unterposition 8516 72, die auf dem EU-Markt in Verkehr gebracht werden, unterliegen der Niederspannungsrichtlinie LVD (2014/35/EU) und der EMV-Richtlinie (2014/30/EU), die eine CE-Kennzeichnung erfordern. Die harmonisierte Norm EN 60335-2-9 legt besondere Sicherheitsanforderungen für Toaster, Grills und ähnliche Geräte fest. Die RoHS-2-Richtlinie (2011/65/EU) beschraenkt gefaehrliche Stoffe. Die WEEE-2-Richtlinie (2012/19/EU) verpflichtet zur Registrierung. Die GPSR-Verordnung (EU) 2023/988 verlangt von Importeuren ausserhalb der EU die Benennung eines Bevollmaechtigten. CBAM gilt nicht für Toaster. Toasterkomponenten mit Lebensmittelkontakt müssen die Verordnung (EU) Nr. 1935/2004 erfüllen. Importeure müssen eine vollstaendige technische Dokumentation und CE-Konformitätserklärung vorhalten.
Zollsätze und Einfuhrbedingungen für Toaster der Unterposition 8516 72
Die aktuellen MFN-Zollsätze für Toaster der Unterposition 8516 72 sind in der TARIC-Datenbank zu überprüfen. Toaster sind keine IT-Produkte im Sinne des ITA. Praeferenzzollsaetze können im Rahmen von EU-FTA verfügbar sein. China und suedostasiatische Länder sind die Hauptexporteure - Importeure sollten TARIC auf aktuelle Handelsmassnahmen prüfen. Erforderliche Unterlagen umfassen Handelsrechnung, Befoerderungsdokumente, EORI-Nummer, CE-Konformitätserklärung, RoHS-Dokumentation, Lebensmittelkontaktkonformitaet und WEEE-Registrierungsdaten. Bei der Einfuhr wird die nationale Mehrwertsteuer erhoben.
Ökodesign und Energielabel für Geräte 8516 72
Heizgeräte unter 8516 72 unterliegen den EU-Ökodesign- und Energielabel-Verordnungen. Warmwasserbereiter (851610) erfordern Energielabels A+ bis F. Mikrowellen und Kochplatten müssen LVD und EMV erfüllen. MFN-Zollsatz: 2,7%. Seit 2024 gelten USB-C-Anforderungen für kabelgebundene Geräte unter 100 W. WEEE und RoHS 2 sind einzuhalten.
Häufig gestellte Fragen
Benoetigen elektrische Toaster der Unterposition 8516 72 eine CE-Kennzeichnung?
Ja. Elektrische Toaster als Haushaltsgeraete unterliegen der LVD (2014/35/EU) und der EMV-Richtlinie (2014/30/EU), die eine CE-Kennzeichnung erfordern. Der Hersteller oder Bevollmaechtigte muss eine EU-Konformitätserklärung erstellen und eine technische Dokumentation gemäß EN 60335-2-9 fuehren. Das Fehlen der CE-Kennzeichnung verhindert das rechtmaessige Inverkehrbringen auf dem EU-Markt und kann zur Grenzbeschlagnahme fuehren.
Wie unterscheidet man einen Toaster von einem Sandwichmaker in der KN?
Ein elektrischer Toaster der Unterposition 8516 72 ist ein Gerät, das vorwiegend zum Roesten von Brotscheiben bestimmt ist und offene Schlitze oder einen Rost aufweist. Ein Sandwichmaker mit klappbaren Heizplatten zur Zubereitung gefuellter Sandwiches wird typischerweise unter Unterposition 8516 79 eingereiht. Das Einreihungskriterium ist die Hauptfunktion und Konstruktionsweise des Geraets. Multifunktionale Geräte werden nach ihrem wesentlichen Charakter gemäß AV 3(b) eingereiht.
Unterliegen Toaster bei der Einfuhr in die EU dem CBAM?
Nein. Der CBAM (Verordnung (EU) 2023/956) erfasst nur Waren aus emissionsintensiven Sektoren: Eisen und Stahl, Aluminium, Zement, Duengemittel, Strom und Wasserstoff. Elektrische Toaster der Unterposition 8516 72 gehoeren zu Kapitel 85 der KN und fallen nicht in den CBAM-Anwendungsbereich. Die Einfuhr erfordert keine CBAM-Registrierung, keinen Zertifikatkauf und keine CBAM-Erklärungen.
Benötigen Heizgeräte unter 8516 72 ein Energielabel?
Einige Geräte unter 8516 72 benötigen Energielabels, z.B. Warmwasserbereiter (851610). Kocher, Toaster und Kaffeemaschinen erfordern CE (Niederspannung + EMV) und RoHS 2.
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Zollrechner
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