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NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Automatic 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

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
69 docs
X060X061X062X063X064X065+63
Preferences
ERGA OMNES 0%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
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.
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 90 cover?

CN code 8471 90 of the Combined Nomenclature covers other automatic data processing (ADP) machines and their units not classified under previous subheadings of heading 8471. This subheading is a residual category covering specialised ADP machines and modules that do not qualify under any of the preceding subheadings (8471 30 through 8471 80). These may include hybrid systems, special-purpose ADP devices and modules not meeting the criteria of any listed subheading. The classification criterion is compliance with the ADP machine definition in Note 6A to Chapter 84 - programmability, capability to execute a program, possession of working and permanent memory. Classification is carried out in accordance with the GRI, Rule 1. Subheading 8471 90 should be distinguished from heading 8473, which covers parts and accessories. Subheading 8471 90 concerns complete units, not spare parts. The HS Explanatory Notes specify the scope of heading 8471.

Import requirements for devices under code 8471 90

Importing devices under CN code 8471 90 into the EU is subject to the Union Customs Code. ADP devices 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. Devices with radio modules are subject to RED Directive 2014/53/EU. Regulation (EU) 2023/988 requires product safety. The Cyber Resilience Act (EU) 2024/2847 introduces cybersecurity requirements. Customs documentation includes a commercial invoice with technical specification, transport document and CE declaration of conformity. The importer must hold an EORI number and be registered in the national WEEE register.

Customs duties and ITA for devices under code 8471 90

Devices under CN code 8471 90 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. Imports from countries subject to EU sanctions require verification of restrictions. Current rates and trade measures should be checked in TARIC. Autonomous duty suspensions may cover certain specialised devices.

EU directives and ecodesign for IT products 8471 90

Importing IT products under CN 8471 90 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

What is the difference between code 8471 90 and code 8473 30?
Subheading 8471 90 covers complete ADP machine units - functional modules capable of independent data processing. Subheading 8473 30 covers parts and accessories for ADP machines - components that do not independently perform data processing. The decisive criterion is the module's ability to function independently as an ADP system unit. Housings, power supplies, heatsinks and cables are classified as parts under 8473 30.
Are special-purpose ADP devices classified under 8471 90?
Special-purpose ADP devices - such as industrial terminals, process control systems - may be classified under subheading 8471 90 if they meet the ADP machine definition in Note 6A to Chapter 84. However, devices whose essential character is other than data processing may be classified under the appropriate headings. Measurement and control devices are classified under Chapter 90. The decision requires individual assessment.
Are devices under code 8471 90 covered by the ITA?
Yes. Devices under subheading 8471 90 as ADP machines under heading 8471 are covered by the WTO ITA. The MFN rate is 0% for ITA signatories, including the EU. The rate should be confirmed in the current TARIC database. VAT is charged at import at the national rate. These products are not subject to CBAM.
What ecodesign requirements apply to products under 8471 90?
Products under CN 8471 90 are subject to the Ecodesign Regulation (EU) 2024/1781, requiring spare parts availability, repairability information and durability standards. RoHS 2 and WEEE also apply.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate