Parts and accessories of the machines of heading 8470 - Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8470 29

CN code 8473 21 of the Combined Nomenclature covers parts and accessories for electronic calculators of subheading 8470 10. This subheading includes calculator housings, replacement keyboards, LCD displays, printed circuit boards (PCBs), application-specific integrated circuits (ASICs) for calculators, battery compartments and other replacement components. The classification criterion is the exclusive or principal use of the part with electronic calculators. Note 2 to Chapter 84 specifies the rules for classifying machine parts - parts exclusively or principally used with a specific machine are classified under the appropriate heading. Heading 8473 covers parts and accessories for machines of headings 8470-8472. Classification is carried out in accordance with the GRI, Rule 1. General-purpose electronic components (e.g. standard resistors, capacitors) are classified under the appropriate headings of Chapter 85.

Importing calculator parts under CN code 8473 21 into the EU is subject to the Union Customs Code. Electronic parts are subject to RoHS Directive 2011/65/EU restricting hazardous substances. WEEE Directive 2012/19/EU may apply to parts placed on the market as replacement components. REACH Regulation (EC) No 1907/2006 concerns chemical substances in components. Customs documentation includes a commercial invoice with technical specification and part number, transport document and any applicable declaration of conformity. The importer must hold an EORI number. For parts imported for further assembly, the inward processing procedure may apply.

Parts for electronic calculators under CN code 8473 21 may be covered by the WTO ITA as parts of IT devices. The MFN rate should be verified in the current TARIC database. The ITA covers parts for devices under heading 8470, which may result in a zero MFN rate. Products under Chapter 84 are not subject to CBAM. VAT is charged at import at the national rate. Preferential FTA rates may be available. Imports from EU-sanctioned countries require verification of restrictions. Current rates and trade measures should be checked in TARIC.

Subheading 8473 21 covers parts and accessories solely or principally for machines of headings 8470–8472. Classification follows GIR 2(b) - the part must be identifiable as intended for a specific machine type. The duty rate is 0% under ITA. Imported components must comply with RoHS 2. General-purpose parts (screws, hinges) are classified by their constituent material, not as machine parts.