85049000
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
Parts
Subcodes (4)
Scope of subheading 850490 - parts for transformers and converters
Subheading 850490 covers parts intended solely or principally for transformers, static converters, inductors and ballasts of heading 8504. Products include: magnetic cores (ferrite, amorphous, nanocrystalline), transformer tanks, cooling radiators, tap changers, insulating bushings, housings, mounting frames and control modules. Classification requires parts for heading 8504 equipment. General-purpose parts classified separately. Classification per GRI 1, 2a, 6 and Section XVI notes.
Regulatory requirements for transformer parts
Import requires EORI. Parts do not require standalone CE but finished transformers must meet LVD and EMC. Ferrite cores subject to RoHS 2 for consumer devices. Insulating bushings containing oil subject to REACH. CBAM does not apply.
Customs duties and trade in transformer parts
MFN rates should be verified in TARIC. Magnetic cores imported mainly from China, Japan and Korea. Parts for large network transformers are specialised. Preferential rates under FTAs require rules of origin. VAT charged on import.
Energy efficiency requirements for transformers 8504 90
Transformers under CN 8504 90 are subject to Ecodesign Regulation (EU) 2019/1783, setting minimum efficiency classes (Tier 2 since July 2021). MFN duty: 2.7%. Import requires CE declaration (LVD + EMC). Liquid-dielectric transformers may face additional REACH requirements regarding chemicals in transformer oil. A BTI ruling provides classification certainty.
Frequently asked questions
What products are classified under 850490?
Magnetic cores (ferrite, amorphous, nanocrystalline, grain-oriented), transformer tanks and housings, cooling radiators, tap changers (OLTC, DETC), insulating bushings, mounting frames, control modules and voltage regulators. All must be intended solely or principally for heading 8504 equipment.
Are ferrite cores for switching converters classified under 850490?
Yes, ferrite cores intended for pulse transformers or inductors of heading 8504 are classified under 850490 as parts. Ferrite cores for general applications may be classified differently. Correct identification of intended use is key. Duty rates should be verified in TARIC.
Are transformer parts subject to CBAM?
No. CBAM covers: steel, aluminium, cement, fertilisers, electricity and hydrogen. Transformer parts from Chapter 85 are not within CBAM scope.
What efficiency classes apply to transformers under 8504 90?
Transformers under 8504 90 are subject to Ecodesign Regulation (EU) 2019/1783, requiring Tier 2 efficiency since July 2021 for transformers ≥ 1 kVA.
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