85044000
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES›Electrical transformers, static converters (for example, rectifiers) and inductors
Static converters
Subcodes (5)
Scope of subheading 850440 - static converters
Subheading 850440 covers static converters, i.e. electronic devices without moving parts for converting electrical energy parameters. This includes: rectifiers (AC/DC), inverters (DC/AC), switch-mode power supplies (SMPS), UPS, LED drivers, battery chargers, computer and server PSUs, PV inverters and variable frequency drives (VFD). One of the most heavily traded subheadings in Chapter 85. Classification requires electronic current parameter conversion without moving parts. Rotary converters fall under 850240. Classification per GRI 1 and 6.
Regulatory requirements for static converters imported into the EU
Import requires EORI. LVD requires CE. EMC applies - switching converters generate interference requiring filtering. RoHS 2 restricts hazardous substances. WEEE imposes recycling obligations. Ecodesign Regulation (EU) 2019/1782 sets efficiency requirements for external power supplies. Server PSUs subject to 80 PLUS standards. PV inverters must meet grid codes. IT converters may qualify for ITA 0%. CBAM does not apply.
Customs duties and trade in static converters
MFN rates should be verified in TARIC. Many static converters qualify for ITA 0% - applies to computer, server and telecom PSUs. Main exporters: China, Taiwan, Japan, South Korea. PV inverter market growing dynamically. VFDs imported from European and Asian manufacturers. Preferential rates under FTAs require rules of origin. Imports from sanctioned countries restricted. VAT charged on import.
Static converters and ITA duty rate 8504 40
Static converters under CN 8504 40 - power supplies, inverters, rectifiers and voltage regulators - are among the most significant electronics import categories. Many benefit from ITA 0% duty. Compliance with LVD 2014/35/EU and EMC 2014/30/EU is required. Computer and consumer electronics power supplies must meet energy efficiency standards (Regulation 2019/1782).
Frequently asked questions
Do computer power supplies under 850440 qualify for ITA 0%?
Computer and server power supplies as IT components may qualify for MFN 0% under ITA. Eligibility depends on the 10-digit TARIC code. External and internal PSUs may have different codes. Verify in TARIC before clearance.
Are PV inverters classified under 850440?
Yes. PV inverters converting DC from solar panels to AC for grid feed-in are classified under 850440 as static converters. Must comply with EU grid codes (Regulation 2016/631) and IEC 62109. Duty rates should be verified in TARIC.
Are static converters subject to CBAM?
No. CBAM covers: steel, aluminium, cement, fertilisers, electricity and hydrogen. Static converters from Chapter 85 are not within CBAM scope. Duty rates should be verified in TARIC.
Do computer power supplies under 8504 40 benefit from ITA 0%?
Computer power supplies under 8504 40 may benefit from ITA 0% duty. The exact TARIC subheading should be verified as some converter types may have higher rates.
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