85434000
ELEKTRISCHE MASCHINEN, APPARATE, GERÄTE UND ANDERE ELEKTROTECHNISCHE WAREN, TEILE DAVON; TONAUFNAHME- ODER TONWIEDERGABEGERÄTE, BILD- UND TONAUFZEICHNUNGS- ODER -WIEDERGABEGERÄTE FÜR DAS FERNSEHEN, TEILE UND ZUBEHÖR FÜR DIESE GERÄTE›Elektrische Maschinen, Apparate und Geräte, mit eigener Funktion, in diesem Kapitel anderweit weder genannt noch inbegriffen
Elektrische Maschinen, Apparate und Geräte, elektronische Zigaretten und ähnliche persönliche elektrische Verdampfungsgeräte
EU-Regelzollsatz
3.7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
37 Dok.
L152Y727Y728Y870X844Y719+31
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 3.7% | - | R1832/21 |
Praferenzen
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%
Hinweise
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.
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727- Import/export allowed after control
- Y010Other conditions: Y728- Import/export allowed after control
- Y050Other conditions: L152- Import/export allowed after control
- Y080Other conditions: Y870- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X803X805Y801Y802
Bedingungen
- Y001Other conditions: Y801- Import/export allowed after control
- Y002Other conditions: Y802- Import/export allowed after control
- Y010Other conditions: X803- Import/export allowed after control
- Y030Other conditions: X805- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlKPR1509/17
Export control
KPR1509/17
Dokumente / Referenzen
C069Y957
Bedingungen
- Y001Other conditions: Y957- Import/export allowed after control
- Y002Other conditions: C069- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD973If the goods declared are described in "MG" footnote linked to the measure an authorisation must be presented for the export, purchase or transport to DPRK of goods and technology according to Regulation (EU) 2017/1509 (Annex II, Part V).
- CD974It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK (Article 3.1.(a) of Regulation (EU) 2017/1509).By way of derogation from Article 3.1. the competent authority of the Member States, may authorise, under the terms and conditions it deems appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software to DPRK from Annex II of Regulation (EU) 2017/1509 (Article 8.1.)
Import controlKPR1509/17
Import control
KPR1509/17
Dokumente / Referenzen
Y957
Bedingungen
- Y001Other conditions: Y957- Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD972If the goods declared are described in the "MG" footnote linked to the measure import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK shall be prohibited (Article 3.1.(c) of Regulation (EU) 2017/1509).
- MG606Fermenters with an internal volume of 10-20L (.01-.02 cubic meters), usable with biological materials with exclusions of items from categories specified in column "Related item from Annex I to Regulation (EC) No 428/2009 or from Part II of Annex II" (Annex II, Chapter V)
- MG595Countermeasure Subsystems and Penetration Aids (e.g. jammers, chaff, decoys) designed to saturate, confuse, or evade missile defences
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Dokumente / Referenzen
Y946Y948
Bedingungen
- Y001Other conditions: Y946- Import/export allowed after control
- Y002Other conditions: Y948- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Dokumente / Referenzen
Y945Y946Y948
Bedingungen
- Y001Other conditions: Y945- Import/export allowed after control
- Y002Other conditions: Y946- Import/export allowed after control
- Y003Other conditions: Y948- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L129L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142- Import allowed
- B002Presentation of a certificate/licence/document: Y874- Import allowed
- B003Presentation of a certificate/licence/document: L129- Import allowed
- B004Presentation of a certificate/licence/document: L143- Import allowed
- B030Presentation of a certificate/licence/document: Y859- Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Hinweise
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X840X990X991Y987Y995
Bedingungen
- Y001Other conditions: X990- Import/export allowed after control
- Y002Other conditions: X991- Import/export allowed after control
- Y010Other conditions: Y987- Import/export allowed after control
- Y020Other conditions: Y995- Import/export allowed after control
- Y071Other conditions: X840- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)
Export controlUAR0692/14
Export control
UAR0692/14
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997- Export allowed
- Y005Other conditions: X802- Export allowed
- Y009Other conditions: the condition is not fulfilled- Export is not allowed
Hinweise
- 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 controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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.
Export controlUAR0263/22
Export control
UAR0263/22
Dokumente / Referenzen
X985Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y003Other conditions: X985- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
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
19%V052Devices for writing and reading texts in Braille
19%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.
19%V999Other
19%Verbrauchsteuer
X122Liquid for electronic cigarettes, in accordance with art. 2 paragraph 1 point 35 of the Excise Duty Act.
1.44 PLN / 004X145Vaporizing devices - reusable electronic cigarettes, heaters and multifunctional devices, excluding devices intended exclusively for medical purposes, in accordance with Art. 2, sec. 1, point 34 e) of the Act of 6 December 2008 on Excise Duty (Journal of Laws of 2025, item 340).
40 PLN / NARX146Parts kit for vaping device – a set of parts that can be used to production a vaping device by assembling or combining the parts included in the set, , in accordance with Art. 2, sec. 1, point 34 f) of the Act of 6 December 2008 on Excise Duty (Journal of Laws of 2025, item 340).
40 PLN / NARX147Vaporizing devices intended for medical purposes only
wyroby nieobjęte akcyząX151Liquid for electronic cigarettes contained in one disposable electronic cigarette, referred to in art. 2 sec. 1, point 34 a) of the Excise Duty Act of 6 December 2008 (Journal of Laws of 2025, items 340)
1.44 PLN / 004 + 40 PLN / NARÜbergeordneter Code
8543Elektrische Maschinen, Apparate und Geräte, mit eigener Funktion, in diesem Kapitel anderweit weder genannt noch inbegriffenCodes derselben Gruppe
854310Elektrische Maschinen, Apparate und Geräte, Teilchenbeschleuniger854320Elektrische Maschinen, Apparate und Geräte, Signalgeneratoren854330Elektrische Maschinen, Apparate und Geräte, Galvanotechnik-, Elektrolyse- oder Elektrophoresegeräte854370Elektrische Maschinen, Apparate und Geräte, andere Maschinen und Apparate854390Elektrische Maschinen, Apparate und Geräte, Teile
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
PLgold4-000782
Reusable vaping device with lithium-ion battery
komponenty elektroniczne (bateria, grzałka, PCM)GRI 1GRI 6
CZgold00-04/01
Electrically heated tobacco system (EHTS)
komponenty elektroniczneGRI 1GRI 6
ESgold5SOL1303
Rechargeable e-cigarette with nicotine liquid
elektronika (obwody, bateria)GRI 1GRI 3bGRI 6
DEgold730/24-1
Electronic cigarette without liquid
elektronika i komponenty elektryczneGRI 1GRI 6
PLgold4-000783
Reusable vaping device with lithium-ion battery
komponenty elektroniczne (bateria, grzałka, PCM)GRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Definition und Geltungsbereich der Unterposition 854340 - Elektrophoresegeräte
Unterposition 854340 der Kombinierten Nomenklatur umfasst Maschinen und Apparate für die Elektrophorese - eine Technik zur Trennung geladener Moleküle in einem elektrischen Feld. Die Elektrophorese wird in der medizinischen Diagnostik, Molekularbiologie, Biochemie, pharmazeutischen Analyse und Forensik zur Trennung von Proteinen, Nukleinsäuren (DNA, RNA) und anderen Biomolekülen eingesetzt. Typische Waren dieser Unterposition sind Gelelektrophoresegeräte (PAGE, AGE), Systeme zur isoelektrischen Fokussierung (IEF), Kapillarelektrophoresegeräte, Western-Blot- und Southern-Blot-Systeme sowie Elektrophorese-Netzteile. Industrielle Elektrophoresegeräte für die Galvanotechnik können je nach Anwendung unter 854330 statt 854340 eingereiht werden. Das wesentliche Einreihungskriterium: Das Gerät nutzt ein elektrisches Feld zur Trennung oder Bewegung geladener Teilchen in einem Trennmedium. Die Einreihung erfolgt nach den AV, Regeln 1 und 6. Bei Systemen, die Elektrophorese mit anderen analytischen Techniken kombinieren, empfiehlt sich eine vZTA.
Regulatorische Anforderungen bei der Einfuhr von Elektrophoresegeräten
Elektrophoresegeräte der Unterposition 854340, die als fertige Laborgeräte auf dem EU-Markt in Verkehr gebracht werden, unterliegen der Niederspannungsrichtlinie (2014/35/EU) bei Betriebsspannungen von 50-1000 V AC oder 75-1500 V DC sowie der EMV-Richtlinie (2014/30/EU). CE-Kennzeichnung und EU-Konformitätserklärung sind erforderlich. Für die In-vitro-Diagnostik bestimmte Elektrophoresegeräte können der Verordnung (EU) 2017/746 über In-vitro-Diagnostika (IVDR) unterliegen. Die RoHS-2-Richtlinie (2011/65/EU) gilt für Laborgeräte, wobei Geräte ausschließlich für die wissenschaftliche Forschung gemäß Art. 2 Abs. 4 Buchst. b der Richtlinie ausgenommen sein können. Die WEEE-2-Richtlinie (2012/19/EU) verpflichtet Hersteller und Importeure zur Sammlung und zum Recycling von Elektronik-Altgeräten. CBAM gilt nicht für Elektrogeräte des Kapitels 85. Für die Einfuhr sind eine EORI-Nummer und die Standard-Zolldokumentation mit technischer Beschreibung erforderlich.
Zollsätze und TARIC-Einreihung für Elektrophoresegeräte
Die aktuellen MFN-Zollsätze für Unterposition 854340 sind in der TARIC-Datenbank der Europäischen Kommission vor der Zollabfertigung zu überprüfen. Präferenzielle Zollsätze können im Rahmen von EU-Freihandelsabkommen bei Erfüllung der Ursprungsregeln und Vorlage eines geeigneten Ursprungsnachweises verfügbar sein. Laborelektrophoresegeräte können in bestimmten Fällen als wissenschaftliche Apparate gemäß Verordnung (EG) Nr. 1186/2009 des Rates für eine Zollbefreiung in Betracht kommen, wenn sie von berechtigten Forschungs- oder Bildungseinrichtungen eingeführt werden und auf dem europäischen Markt nicht in vergleichbarer Spezifikation erhältlich sind. Der Importeur sollte im TARIC prüfen, ob besondere Handelsmaßnahmen für Geräte aus einem bestimmten Ursprungsland gelten. Aktuelle 10-stellige TARIC-Codes sind vor jeder Abfertigung zu überprüfen. Die nationale Mehrwertsteuer wird bei jeder Einfuhr erhoben.
Elektrophoresegeräte - Labordiagnostik
Die Einfuhr von Elektrophoresegeräte (KN 8543 40) in die EU erfordert die Einhaltung von RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU) und die CE-Kennzeichnung. Eine EORI-Nummer und korrekte Zollanmeldung über ATLAS sind erforderlich. MFN-Zollsätze sind in der TARIC-Datenbank zu prüfen, ITA-Präferenzen oder FTA-Sätze (z.B. CETA, EPA, EU-Korea) können gelten. Einfuhren aus Russland und Belarus unterliegen EU-Sanktionen. EUSt von 19% fällt bei der Einfuhr nach Deutschland an.
Häufig gestellte Fragen
Benötigen Elektrophoresegeräte der Unterposition 854340 eine CE-Kennzeichnung?
Ja. Elektrophoresegeräte als fertige Elektrogeräte, die auf dem EU-Markt in Verkehr gebracht werden, erfordern die CE-Kennzeichnung zur Bestätigung der Konformität mit der Niederspannungsrichtlinie (2014/35/EU) und der EMV-Richtlinie (2014/30/EU). Ist das Gerät für die In-vitro-Diagnostik bestimmt, unterliegt es auch der Verordnung (EU) 2017/746 (IVDR). Der Hersteller oder Importeur erstellt eine EU-Konformitätserklärung und bringt die CE-Kennzeichnung am Gerät an. Die technische Dokumentation muss den Marktüberwachungsbehörden zugänglich sein.
Wie unterscheidet man Unterposition 854340 von 854330 in der KN?
Unterposition 854340 umfasst Elektrophoresegeräte - eine Technik zur Trennung geladener Moleküle im elektrischen Feld, hauptsächlich für die Laboranalyse. Unterposition 854330 umfasst Galvanotechnik- und Elektrolysegeräte - Verfahren zur Metallabscheidung oder chemischen Zersetzung mittels elektrischem Strom. Das entscheidende Kriterium ist der Verfahrenszweck: analytische Trennung von Molekülen fällt unter 854340; Metallabscheidung oder industrielle Elektrolyse unter 854330. Bei Zweifeln empfiehlt sich eine vZTA.
Unterliegen Elektrophoresegeräte dem CBAM?
Nein. Der CBAM (Verordnung (EU) 2023/956) umfasst nur eine geschlossene Liste von Erzeugnissen aus emissionsintensiven Sektoren: Eisen und Stahl, Aluminium, Zement, Düngemittel, Strom und Wasserstoff. Elektrophoresegeräte der Unterposition 854340 sind Elektrogeräte des Kapitels 85 der KN und unterliegen nicht dem CBAM. Die Einfuhr in die EU erfordert keine CBAM-Registrierung, keinen Erwerb von Zertifikaten und keine Abgabe von CBAM-Erklärungen, ungeachtet des Herstellungslandes.
Welche Vorschriften gelten für die Einfuhr von Elektrophoresegeräte KN 8543 40?
Die Einfuhr von Elektrophoresegeräte (KN 8543 40) erfordert RoHS 2 (2011/65/EU), WEEE 2 (2012/19/EU), CE-Kennzeichnung und EORI-Nummer. Zollsatz in TARIC prüfen. EUSt von 19% fällt an.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Elektrische Maschinen, Apparate und Geräte, elektronische Zigaretten und ähnliche persönliche elektrische Verdampfungsgeräte“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Elektrische Maschinen, Apparate und Geräte, elektronische Zigaretten und ähnliche persönliche elektrische Verdampfungsgeräte“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe