Skip to main content
84714900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFAutomatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

Other, presented in the form of systems

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
69 docs
X060X061X062X063X064X065+63
Preferences
ERGA OMNES 0%AD 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%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
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”.
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.
5

Binding Tariff Information

BTI classification examples

SKgold0/25/475

Air Traffic Management (ATM) system

elektronika i komponenty komputeroweGRI 1GRI 6
IEsilver4-BTI242

All-in-one desktop computer with accessories

elektronika (komponenty komputerowe)GRI 1GRI 6
PLsilver4-000904

SCADA cabinet system for transformer station data processing

elektronika (komponenty komputerowe)GRI 1GRI 3bGRI 6
DEgold621/23-1

Automatic data processing machine system for conferencing

elektronika (jednostka przetwarzająca)GRI 1GRI 3bGRI 5bGRI 6
DEgold697/23-1

Automatic data processing system with furniture

komponenty elektroniczne (procesor, pamięć)GRI 1GRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

What does CN code 8471 49 cover?

CN code 8471 49 of the Combined Nomenclature covers other automatic data processing (ADP) machines presented in the form of systems, not classified under subheadings 8471 30 (laptops) or 8471 41 (computers with processor and memory in one housing). This subheading includes servers, mainframes, supercomputers, computing clusters and ADP systems consisting of separate units presented together as a system. Subheading 8471 49 covers ADP machines in which the processor, memory and input/output devices are in separate housings but presented as a complete system. The classification criterion is compliance with the ADP machine definition in Note 6A to Chapter 84 and presentation in system form. Rack servers, blade servers and tower servers qualify under this subheading. Classification is carried out in accordance with the GRI. Systems with separate units delivered together are classified as a system under GRI Rule 3b (essential character). A BTI ruling is recommended in case of doubt.

Import requirements for servers and ADP systems

Importing servers under CN code 8471 49 into the EU requires compliance with the Union Customs Code. Servers are subject to the EMC Directive 2014/30/EU, LVD Directive 2014/35/EU, RoHS Directive 2011/65/EU. CE marking is mandatory. The WEEE Directive 2012/19/EU imposes recycling obligations - servers as IT equipment fall within the WEEE category. Servers with radio modules are subject to RED Directive 2014/53/EU. Ecodesign Regulation (EU) 617/2013 establishes energy efficiency requirements for servers, including idle-mode energy consumption limits. Servers with advanced processors may be subject to dual-use export control (Regulation (EU) 2021/821). Servers for defence applications may require import licences. Regulation (EU) 2023/988 applies to product safety. Customs documentation includes a commercial invoice with full technical specification, transport document and CE declaration of conformity. The importer must hold an EORI number.

Customs duties and ITA for servers

Servers and ADP systems under CN code 8471 49 are covered by the WTO ITA. The MFN rate is 0%, eliminating import duties on ADP machines under heading 8471. The rate should be confirmed in the current TARIC database. Products under Chapter 84 are not subject to CBAM. VAT is charged at import at the national rate. High-performance servers may be subject to dual-use export control, which may affect re-export possibilities. Imports from countries subject to EU sanctions require verification of current restrictions. Preferential FTA rates are irrelevant given the zero MFN rate. Autonomous duty suspensions may cover certain server components. Current rates and trade measures should be checked in TARIC before each import. The importer should be aware of potential restrictions on encryption technology.

EU directives and ecodesign for IT products 8471 49

Importing IT products under CN 8471 49 requires compliance with multiple EU regulations. RoHS 2 Directive (2011/65/EU) restricts lead, mercury, cadmium and other hazardous substances. The WEEE Directive requires producer registration in the national registry. The Ecodesign Regulation (EU) 2024/1781 introduces durability and repairability requirements. IT products benefit from ITA 0% duty. A CE declaration of conformity covering LVD and EMC is required.

Frequently asked questions

Is a rack server classified under code 8471 49?
Yes. Rack servers - mounted in 19-inch rack cabinets - qualify under subheading 8471 49 as ADP machines presented in system form. They meet the ADP machine definition in Note 6A to Chapter 84: programmable, with processor, working and permanent memory, I/O devices and network communication capability. The MFN customs duty rate is 0% under the ITA. Classification covers both individual servers and blade systems.
Are supercomputers subject to export control?
Supercomputers with very high computing performance may be subject to export control under Regulation (EU) 2021/821 on dual-use items. The control list covers computer systems exceeding specified performance thresholds (measured in TFLOPS). The control primarily concerns export and re-export to third countries. Detailed thresholds and criteria are updated in the regulation's annexes. Additionally, Regulation (EU) 2023/2131 on chips (EU Chips Act) may indirectly affect trade in advanced computing systems.
Are server parts (RAM, drives) delivered separately classified under 8471 49?
No. Parts and accessories for ADP machines delivered separately are classified under subheading 8473 30, not 8471 49. Subheading 8471 49 covers complete ADP systems presented as a whole. RAM modules, hard drives, SSDs, server power supplies and other components delivered as spare parts are classified under the appropriate subheadings of heading 8473. The MFN duty rate for computer parts under heading 8473 is also 0% under the ITA.
What ecodesign requirements apply to products under 8471 49?
Products under CN 8471 49 are subject to the Ecodesign Regulation (EU) 2024/1781, requiring spare parts availability, repairability information and durability standards. RoHS 2 and WEEE also apply.