85102000
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›Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
Hair clippers
Standard EU duty
2.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.2% | - | R2261/98 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 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%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%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences 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 “EH”.
CD727Eligibility 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).
CD906The 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
CD500Eligibility 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.
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
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- 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
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- 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
DEgold342/25-1
Electric hair clipper set with accessories
stainless steelGRI 1GRI 3bGRI 6
DEgold825/25-1
Electric hair clipper with accessories
materiały elektroniczne i mechaniczneGRI 1GRI 3bGRI 6
DEgold286/24-1
Electric precision trimmer for facial hair
materiały elektromechaniczne (silnik, elektronika)GRI 1GRI 3bGRI 6
DEgold255/24-1
Electric body hair trimmer and shaver set
elektronika i mechanika (silnik elektryczny, akumulator)GRI 1GRI 3bGRI 6
NLgold025-1319
Grooming set with trimmer and shaver
plasticGRI 1GRI 3cGRI 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 851020 - electric hair clippers
CN code 851020 covers electric hair clippers - devices with a built-in electric motor driving scissor-type blades, designed to trim hair to a specific length. Hair clippers differ from electric shavers (851010) in that they do not shave skin smooth but trim hair using guide combs of various lengths (typically 1-25 mm). CN 851020 covers head hair clippers (barber clippers), beard trimmers, body groomers, and pet clippers. Both mains-powered and rechargeable models (with built-in Li-ion or NiMH batteries) are classified here. Professional barber clippers and domestic models are classified under the same CN heading - the professional/domestic distinction is not relevant for tariff classification. The scissor-type blade mechanism consists of a moving blade sliding over a stationary guide blade, distinguishing it from the rotary or foil mechanism of shavers.
EU regulatory requirements for hair clipper imports
Importing hair clippers under CN 851020 into the EU is subject to electrical appliance safety directives. The LVD Directive (2014/35/EU) requires electrical and mechanical safety - scissor blades must be guarded to prevent skin injuries. The EMC Directive (2014/30/EU) imposes electromagnetic compatibility requirements - clippers with DC motors may generate interference. The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) requires WEEE registration. The GPSR Regulation (EU 2023/988) requires risk analysis. Clippers with Li-ion batteries are subject to the Battery Regulation (EU 2023/1542). Standard EN 60335-2-8 specifies detailed safety requirements for clippers and shavers. CE marking is mandatory. Pet clippers may be subject to additional national animal welfare requirements.
Customs duties and classification of hair clippers
MFN customs duty rates for CN 851020 should be verified in TARIC. Hair clippers are not subject to CBAM. Preferential duty rates are available under EU FTAs. Classification under 851020 requires demonstrating that the device is for clipping (trimming hair to a specific length), not shaving (removing hair). Beard trimmers with guide combs are classified under 851020, even if they can be used without a comb for precision trimming. Grooming sets containing a clipper with shaving and trimming attachments are classified by dominant function or essential character component (GIR Rule 3b). A BTI is recommended where doubts exist. National VAT applies upon import.
EU directives and electric shaver imports 8510 20
Shavers and clippers under CN 8510 20 are subject to LVD 2014/35/EU and EMC 2014/30/EU. Devices with lithium batteries must comply with Battery Regulation (EU) 2023/1542. MFN duty: 2.2%. Wireless devices with Bluetooth are subject to RED 2014/53/EU. WEEE registration and RoHS 2 compliance are required.
Frequently asked questions
Are beard trimmers classified under CN 851020?
Yes. Beard trimmers with a built-in electric motor and scissor-type blades, designed to trim facial hair to a specific length using guide combs, are classified under CN 851020. The key function is clipping (shortening hair), not shaving (removing hair to skin level). Beard trimmers can be used without a guide comb for precision edge trimming, but their dominant function remains clipping.
Are pet clippers classified under CN 851020?
Yes. Electric pet clippers with a built-in electric motor and scissor-type blades are classified under CN 851020. This heading covers clippers for both humans and animals. High-power sheep shearing clippers and livestock clippers are also classified here. Species-specific distinctions may exist at the 10-digit TARIC code level.
How to classify a multi-attachment grooming set?
A grooming set containing a clipper with multiple attachments (guide combs, shaving head, nose trimmer) is classified per GIR Rule 3(b) - based on the component giving the set its essential character. If the hair clipper with scissor blades is the main element, the entire set is classified under 851020. If the set contains equivalent elements without a dominant function, GIR Rule 3(c) applies (last heading in numerical order).
Do shavers with Li-ion battery under 8510 20 require UN 38.3?
Yes, shavers with lithium batteries under 8510 20 require UN 38.3 testing for transport. They are also subject to Battery Regulation (EU) 2023/1542.
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