Skip to main content
Celna24.pl
Celna24.com

NAVIGATION:

WRITE TO US:

kontakt@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
85164000
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›Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545

Electric smoothing irons

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
14 docs
L152Y727Y728Y870L142L143+8
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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.
5

Binding Tariff Information

BTI classification examples

PLgold5-001368

Steam iron for household use

ceramicsGRI 1GRI 5bGRI 6
DEgold137/24-1

Steam iron with accessories

plasticGRI 1GRI 3bGRI 6
PLgold5-000867

Electric steam iron for domestic use

materiały elektroniczne i ceramiczneGRI 1GRI 3bGRI 5bGRI 6
DEsilver805/25-1

Steam iron with ceramic soleplate

materiały elektryczne/elektroniczneGRI 1GRI 3bGRI 6
CZgold00-04/01

Electric handheld garment steamer

plasticGRI 1GRI 3bGRI 5bGRI 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.

Definition and scope of subheading 8516 40 - electric irons

Subheading 8516 40 of the Combined Nomenclature covers electric irons designed for pressing textiles, including both steam irons and dry irons. The main commercially relevant categories are steam irons with a built-in water tank and steam generation system, dry irons with thermostatically regulated soleplates, travel irons with reduced wattage and compact dimensions, and steam generator stations with a separate pressurised boiler unit. Classification is based on GRI Rules 1 and 6. The decisive criterion is the presence of a resistive heating element for heating a flat soleplate used for pressing fabrics through direct thermal contact and pressure. Steam generator stations with a separate boiler are also classified under 8516 40, provided the assembly constitutes a set within the meaning of GRI Rule 3(b). Industrial pressing machines (garment presses, mangles) are classified under heading 8451 as textile finishing machinery. Vertical fabric steamers that smooth garments using a jet of steam without soleplate contact may fall under subheading 8516 79 as other electro-thermic appliances. Where classification is uncertain, importers should apply for Binding Tariff Information ruling from the competent customs authority.

Regulatory requirements for importing electric irons into the EU

Electric irons classified under subheading 8516 40 placed on the EU market must comply with the Low Voltage Directive LVD (2014/35/EU) and the Electromagnetic Compatibility Directive EMC (2014/30/EU), requiring CE marking. Manufacturers or importers must draw up an EU declaration of conformity and maintain technical documentation demonstrating compliance with harmonised standards, in particular EN 60335-1 (general safety requirements for household appliances) and EN 60335-2-3 (particular requirements for electric irons). The RoHS 2 Directive (2011/65/EU) restricts hazardous substances. The WEEE 2 Directive (2012/19/EU) imposes obligations for registration in national waste electrical equipment registries and collection systems. The GPSR Regulation (EU) 2023/988 on general product safety requires importers from outside the EU to designate an authorised representative responsible for compliance. CBAM does not apply to household appliances from Chapter 85. Electric irons may fall within the scope of Ecodesign regulations under Directive 2009/125/EC, though no specific Ecodesign implementing measure currently targets irons as a standalone product category. EU energy labelling is not required for electric irons.

Duty rates and trade measures for subheading 8516 40

Current MFN duty rates for electric irons under subheading 8516 40 should be verified in the European Commission's TARIC database before each customs clearance. Electric irons are not information technology products covered by the ITA Agreement and therefore do not benefit from zero-duty ITA treatment. Preferential duty rates may be available under EU free trade agreements including CETA (Canada), EPA (Japan), EU-Korea, EVFTA (Vietnam), and TCA (United Kingdom). The condition for applying preferential rates is compliance with rules of origin and presentation of a valid proof of origin such as EUR.1, invoice declaration, or REX registration. China is the dominant global producer of electric irons - importers should check TARIC for any anti-dumping or countervailing duties applicable to this subheading. Imports from Russia and Belarus may be subject to restrictive sanctions measures. Required documentation includes commercial invoice with technical specifications, transport documents, EORI number, CE declaration of conformity, and RoHS compliance evidence. National VAT is levied on import.

Ecodesign and energy labelling for appliances 8516 40

Heating appliances under CN 8516 40 are subject to EU ecodesign and energy labelling regulations. Water heaters (851610) require energy labels A+ to F. Microwave ovens and cooking plates must comply with LVD and EMC. MFN duty: 2.7%. Since 2024, USB-C requirements apply to devices with cable power under 100 W. WEEE registration and RoHS 2 are required.

Frequently asked questions

Do electric irons under subheading 8516 40 require CE marking?
Yes. Electric irons are household electrical appliances subject to the Low Voltage Directive LVD (2014/35/EU) and the EMC Directive (2014/30/EU), both of which require CE marking on the product and packaging. The manufacturer or authorised representative must prepare an EU declaration of conformity, conduct a risk assessment, and maintain technical documentation demonstrating compliance with EN 60335-1 and EN 60335-2-3. Absence of CE marking prevents lawful placement of the iron on the EU market and may result in seizure by customs authorities at the border.
How to distinguish an electric iron from a garment steamer in CN classification?
An electric iron under subheading 8516 40 features a flat heated soleplate that presses textiles through direct thermal contact and pressure. A garment steamer generates a jet of steam to smooth fabrics without direct soleplate contact, and is typically classified under subheading 8516 79 as another electro-thermic appliance. Steam generator stations with an iron at the end of a steam hose are classified under 8516 40 if the iron constitutes the essential element. Classification depends on the construction and operating principle - a BTI ruling is recommended in doubtful cases.
Are electric irons subject to CBAM when imported into the EU?
No. The CBAM mechanism (Regulation (EU) 2023/956) covers only a closed list of goods from emission-intensive sectors: iron and steel in basic forms, aluminium, cement, fertilisers, electricity and hydrogen. Electric irons classified under subheading 8516 40 belong to Chapter 85 of the CN and fall outside the material scope of CBAM. Importing electric irons into the EU does not require CBAM registration, purchase of CBAM certificates, or submission of CBAM declarations to the National CBAM Authority, regardless of the country of manufacture.
Do heating appliances under 8516 40 require energy labels?
Some appliances under 8516 40 require energy labels, e.g., water heaters (851610). Cookers, toasters and coffee makers require CE (LVD + EMC) and RoHS 2.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Electric smoothing irons" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Electric smoothing irons" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate