# Customs tariff code 85: ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS…

> Customs tariff code 85 covers 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. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/85
- Reference data as at: 2026-10-10
- Customs code: 85
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Switzerland | 0 % | Tariff preference |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |

## Compliance regimes

- Export licensing applies

## Notes that govern this classification

### Kapitel 85

1. Zu Kapitel 85 gehören nicht: a) Bettdecken, Heizkissen, Fußwärmer und ähnliche Gegenstände, mit elektrischer Heizvorrichtung; Kleidung, Schuhe, Ohrenschützer und andere am Körper zu tragende Gegenstände, mit elektrischer Heizvorrichtung (RV E8501A00); b) Glaswaren der Position 7011 (RV E8501B00); c) Maschinen, Apparate und Geräte der Position 8486 (RV E8501C00); d) Staubsauger von der für medizinische, chirurgische, zahnärztliche oder tierärztliche Zwecke verwendeten Art (Position 9018) (RV E8501D00); oder e) elektrisch beheizte Möbel des Kapitels 94 (RV E8501E00). 2. Waren, die sowohl den Positionen 8501 bis 8504 als auch der Position 8511, 8512, 8540, 8541 oder 8542 zugewiesen werden können, sind in eine der fünf zuletzt genannten Positionen einzureihen (RV E8502100). Quecksilberdampfgleichrichter mit Metallgefäß gehören jedoch zu Position 8504 (RV E8502200). 3. …

### Abschnitt XVI

1. Zu Abschnitt XVI gehören nicht: a) Förderbänder und Treibriemen, aus Kunststoffen des Kapitels 39, Förderbänder und Treibriemen aus vulkanisiertem Kautschuk (Position 4010) sowie Waren zu technischen Zwecken aus Weichkautschuk (Position 4016) (RV C1601A00); b) Waren zu technischen Zwecken aus Leder oder rekonstituiertem Leder (Position 4205) oder aus Pelzfellen (Position 4303) (RV C1601B00); c) Spulen, Hülsen, Röhrchen und ähnliche Träger, aus Stoffen aller Art (z. B. Kapitel 39, 40, 44, 48 oder Abschnitt XV) (RV C1601C00); d) Lochkarten für Jacquard- oder ähnliche Maschinen (z. B. Kapitel 39 oder 48 bzw. …

## Subdivisions of this code

- 8501 Electric motors and generators (excluding generating sets)
- 8502 Electric generating sets and rotary converters
- 8503 Parts suitable for use solely or principally with the machines of heading 8501 or 8502
- 8504 Electrical transformers, static converters (for example, rectifiers) and inductors
- 8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads
- 8506 Primary cells and primary batteries
- 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square)
- 8508 Vacuum cleaners
- 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508
- 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
- 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
- 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
- 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
- 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
- 8515 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
- 8516 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
- 8517 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443 , 8525 , 8527 or 8528
- 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
- 8519 Sound recording or sound reproducing apparatus
- 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner
- 8522 Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521
- 8523 Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
- 8524 Flat panel display modules, whether or not incorporating touch-sensitive screens
- 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
- 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
- 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
- 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
- 8529 Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528
- 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
- 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
- 8532 Electrical capacitors, fixed, variable or adjustable (pre-set)
- 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors
- 8534 Printed circuits
- 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 V
- 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables
- 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
- 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537
- 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources
- 8540 Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes, television camera tubes)
- 8541 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals
- 8542 Electronic integrated circuits
- 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter
- 8544 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
- 8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
- 8546 Electrical insulators of any material
- 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
- 8548 Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
- 8549 Electrical and electronic waste and scrap

## Frequently asked questions

### What does customs tariff code 85 cover?

Code 85 covers 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. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 85?

TARIC holds no third-country rate of its own for 85. The rate follows from the declarable commodity code beneath it.

### How many digits does 85 have?

85 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 85?

The EBTI database currently holds no valid decisions on 85. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 85 change?

85 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/85.