Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

Heading 8473 covers parts and accessories suitable for use solely or principally with machines of headings 8470–8472, including parts for computers, printers, calculators, and data-processing machines. This includes casings, motherboards, power supplies, and memory modules. The duty rate is 0% under the ITA agreement. Products must comply with LVD, EMC, and RoHS directives. CE marking is required for complete modules. Poland is a significant importer of computer parts, supplying both the consumer market and the growing IT services sector. Heading 8473 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8473 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8473 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

The duty rate is 0% under the ITA agreement. CE marking is required for complete modules. Poland is a significant importer of computer parts, supplying both the consumer market and the growing IT services sector. These imports also support domestic data centers and digital infrastructure. Duty rate 0% under ITA agreement - applies to all computer parts under this heading. CE marking and LVD, EMC, RoHS directive compliance required for complete modules. WEEE registration mandatory for importers - producer responsibility for collection and recycling. Accurate CN classification matters - some components may fall under other headings (e.g. 8534, 8542). When importing goods under heading 8473 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8473 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8473 covers parts and accessories for machines of 8470-8472 (computers, calculators, office machines). The part must be specific to these machines. Keyboards, mice, and computer housings belong here. General connectors and cables are Chapter 85. Common mistake: graphics cards and processors are 8473 as computer parts.