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84715000
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

storage units, input units, output units

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
73 docs
X060X061X062X063X064X065+67
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

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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 50 cover?

CN code 8471 50 of the Combined Nomenclature covers processing units for automatic data processing (ADP) machines, other than those of subheadings 8471 41 or 8471 49, which may contain in the same housing one or two of the following: a storage unit, an input device or an output device. These are standalone processing modules intended for integration with ADP systems, including central processing units (CPUs) in housings, processing modules and controllers. The essential classification criterion is the intended use for data processing as the principal function - the module must meet the definition of a processing unit within heading 8471. Processing units presented separately from the rest of the ADP system are classified under subheading 8471 50, provided they do not form a complete system qualifying under 8471 41 or 8471 49. Classification is carried out in accordance with the GRI, Rule 1, taking into account Notes 6A and 6B to Chapter 84. Processors as individual integrated circuits may be classified under heading 8542. The HS Explanatory Notes specify the scope of processing units.

Import requirements for processing units

Importing processing units under CN code 8471 50 into the EU is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number. Processing units as electronic equipment are subject to the EMC Directive 2014/30/EU, LVD Directive 2014/35/EU and RoHS Directive 2011/65/EU. CE marking is required. The WEEE Directive 2012/19/EU imposes recycling obligations for IT equipment. Advanced processing units may be subject to dual-use export control (Regulation (EU) 2021/821), particularly high-performance processors. Regulation (EU) 2023/988 on general product safety applies to processing units placed on the consumer market. Customs documentation includes a commercial invoice with technical specification, transport document and CE declaration of conformity. The importer should verify current regulatory requirements in TARIC. For components imported for further assembly, the inward processing procedure may apply.

Customs duties and ITA for processing units

Processing units under CN code 8471 50 are covered by the WTO ITA. The MFN rate is 0%, eliminating import duties on ADP components under heading 8471 for ITA signatories. 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. Preferential FTA rates are irrelevant given the zero MFN rate. Autonomous duty suspensions may cover certain electronic components. Imports from countries subject to EU sanctions require verification of restrictions - especially for advanced processors subject to export control. Current rates and trade measures should be checked in TARIC before each import. The EU Chips Act (Regulation (EU) 2023/2131) may be relevant for trade in advanced processors and processing units.

EU directives and ecodesign for IT products 8471 50

Importing IT products under CN 8471 50 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 CPU delivered separately classified under 8471 50?
A processor (CPU) as a single integrated circuit is typically classified under heading 8542 (integrated circuits), not 8471 50. Subheading 8471 50 covers processing units as modules or housed assemblies containing a processor and possibly memory or I/O devices. The decisive criterion is the degree of integration - a bare processor chip is an integrated circuit (8542), while a processor module in a housing with other components is a processing unit (8471 50). Classification requires assessment of the specific product. A BTI ruling is recommended in case of doubt.
Are processing units subject to export control?
Advanced processing units with high computing performance may be subject to export control under Regulation (EU) 2021/821 on dual-use items. The control primarily concerns export and re-export to third countries, but the importer should be aware of restrictions. The control list covers processors and computing modules exceeding specified performance thresholds. Additional restrictions apply to imports from countries subject to EU sanctions. Standard processing units for commercial applications are not subject to these restrictions.
What is the difference between code 8471 50 and code 8473 30?
Subheading 8471 50 covers processing units as functional modules capable of data processing - constituting standalone ADP system units. Subheading 8473 30 covers parts and accessories for machines of heading 8471 - elements that do not independently perform a data processing function. The decisive criterion is the module's ability to function independently as a processing unit. Expansion cards, power supplies and housings are classified as parts (8473 30).
What ecodesign requirements apply to products under 8471 50?
Products under CN 8471 50 are subject to the Ecodesign Regulation (EU) 2024/1781, requiring spare parts availability, repairability information and durability standards. RoHS 2 and WEEE also apply.