85099000
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›Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
Parts
Standard EU duty
2.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
4 docs
N864N954Y997Y984
Standard rates
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%Mercosur 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote text
From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.TM904
Preferences 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 “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD727
Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906
The 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
CD500
Eligibility 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.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N864N954Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y003Other conditions: N864- Import allowed
- Y005Other conditions: N954- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N864N954Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y004Other conditions: N864- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%
V052Devices for writing and reading texts in Braille
8%
V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%
V999Other
23%
5
Binding Tariff Information
BTI classification examples
DEgold394/25-1
Plastic filter holder for humidifier
plasticGRI 1GRI 6
DEgold579/23-1
Plastic water tank for humidifier
plasticGRI 1GRI 6
DEgold293/24-1
Nozzle set for aroma diffuser
stainless steelGRI 1GRI 6
DEgold795/24-1
Ceramic-coated metal membrane for aroma diffuser
metalGRI 1GRI 5bGRI 6
DEgold118/24-1
Silicone gasket for fruit mill
siliconeGRI 1GRI 6
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.
Scope of CN 850990 - parts for household appliances
CN code 850990 covers parts for electromechanical household appliances of heading 8509. These are replacement parts and accessories for grinders, mixers, juicers, floor polishers, and other domestic appliances with built-in electric motors. In commercial practice, this includes blades and cutting elements for blenders and grinders, working bowls and containers, mixer attachments (whisks, dough hooks, beaters), filters and strainers for juicers, slicing and shredding discs, handles and covers, electric motors specifically designed for these appliances, and drive elements (gears, clutches). Classification under 850990 requires identifiability of the part as intended solely or principally for appliances of heading 8509, per Note 2(b) to Chapter 85. General-purpose parts (screws, gaskets, cables) are classified under their respective CN headings. The replacement parts market for household appliances is significant - consumers regularly replace blender blades, containers, and mixer attachments.
Import requirements for household appliance parts
Importing household appliance parts under CN 850990 into the EU is subject to the general provisions of the Union Customs Code. Parts as components are not directly subject to many directives applicable to finished appliances; however, the manufacturer of the final appliance must ensure complete product compliance. Food contact elements (blades, bowls, strainers) are subject to Regulation (EC) No 1935/2004 and must be made from food-safe materials. The RoHS 2 Directive applies to electrical components (motors, switches). The GPSR Regulation (EU 2023/988) may apply to replacement parts sold directly to consumers - importers should ensure product traceability and safe use information. The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documentation includes a commercial invoice with technical description and indication of compatible appliance models.
Customs duties and classification of household appliance parts
MFN customs duty rates for CN 850990 should be verified in TARIC. Household appliance parts are not subject to CBAM. Preferential duty rates are available under EU FTAs. Classification under 850990 requires demonstrating that the part is identifiable as intended solely or principally for appliances of heading 8509. Blender blades with specific shape and mounting are a typical example. Universal kitchen knives without special appliance mounting are classified under Chapter 82. General-purpose glass or plastic containers may be classified under Chapters 70 or 39. The key criterion is Note 2(b) to Chapter 85 - the part must be identifiable by shape, dimensions, or other physical characteristics. A BTI is recommended where doubts exist. National VAT applies upon import.
Safety requirements for domestic appliances 8509 90
Domestic electromechanical appliances under CN 8509 90 must comply with LVD 2014/35/EU and EMC 2014/30/EU. Materials in contact with food must meet Regulation (EC) 1935/2004. MFN duty: 2.2%. CE marking, user manual in the destination language and WEEE registration are required.
Frequently asked questions
Are blender blades classified under CN 850990?
Yes. Blades and cutting elements specifically designed for blenders and grinders of heading 8509, with specific shape, size, and mounting matched to particular appliance models, are classified under CN 850990. These blades are identifiable as blender parts based on their unique construction. Universal kitchen knives without special mounting for an electrical appliance are classified under Chapter 82.
Do food processor bowls require food contact certification?
Yes. Bowls, containers, and other food processor elements of heading 8509 in direct food contact must comply with Regulation (EC) No 1935/2004 on food contact materials. Materials must not transfer substances to food in health-endangering quantities. For plastics, Regulation (EU) No 10/2011 specifies substance migration limits. The importer should hold a declaration of compliance with food contact material regulations.
How to distinguish a household appliance part (850990) from a general part?
The key criterion is identifiability of the part as intended solely or principally for appliances of heading 8509, per Note 2(b) to Chapter 85. A part with specific shape, dimensions, or mounting that clearly indicates intended use in a particular type of household appliance is classified under 850990. General-purpose parts (standard screws, gaskets, power cables) are classified by their own characteristics under appropriate CN headings, even if used in appliances of heading 8509.
Do domestic appliances under 8509 90 require CE marking?
Yes, domestic appliances under 8509 90 require CE marking under LVD and EMC directives. Food-contact parts must comply with Regulation (EC) 1935/2004.
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