# Customs tariff code 8540.20.80.91: Photomultiplier > Customs tariff code 8540.20.80.91 covers Photomultiplier. The third-country duty rate is 2.7 %, plus import VAT. - Source: https://www.zolltarif-finder.de/en/customs-code/8540208091 - Reference data as at: 2026-07-01 - Customs code: 8540.20.80.91 - Third-country duty: 2.7 % - Declarable: no ## Where this code sits in the tariff - 85 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 - 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) - 8540.20 Television camera tubes; image converters and intensifiers; other photocathode tubes - 8540.20.80 Other - 8540.20.80.91 Photomultiplier ## Duty rates and preferences | Origin | Rate | Basis | | --- | --- | --- | | Third-country duty | 2.7 % | MFN | | 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 - Dual-use (indicative correlation only, not a classification): 6A002, 6A202, 6A203, 6A002, 6A202, 6A203 ## Binding tariff information for this code - **FR-RTC-2015-001701** (FR): TUBE INTENSIFICATEUR DE LUMIERE, A PHOTOCATHODE, POUR APPAREIL DE VISION NOCTURNE. LE TUBE EST INSERE DANS UN DISPOSITIF DE FORME CYLINDRIQUE COMPRENENT UNE LENTILLE OPTIQUE ET DEUX CONNEXIONS D'ALIMENTATION. TENSION MAXI 3,5V. DIMENSIONS APPROX. 43mm/30mm. MASSE 0,100KG. - **GB501712006** (GB): 25MM DIAMETER HEAD ON TYPE HIGH TEMPERATURE BIALKALI PHOTOCATHODE VALUE. WAVELENGTH OF 300-650NM - **GB501292488** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 9 DYNODES FOR LIGHT OF A WAVELENGTH OF 185NM BUT NOT EXCEEDING 750NM. TYPE SIDE ON.THE ACTIVE AREA DIAMETER OF 8MM, HEIGHT OF 24MM . CATHODE RADIANT SENSITIVITY AT 420NM IS 90mA/W. CATHODE TYPE BIALKLI. MAX APPLIED VOLTAGE 1250V.THE PRODUCT IS FOR USE FOR FLUORESCENCE SPECTROPHOTOMETERS, EMISSION SPECTROPHOTOMETERS, ATMOIC ABSORPTION SPECTROPHOTOMETERS. - **GB501292390** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 9 DYNODES FOR LIGHT OF A WAVELENGTH OF 300NM BUT NOT EXCEEDING 650NM. TYPE SIDE ON.THE ACTIVE AREA DIAMETER OF 8MM, HEIGHT OF 24MM . CATHODE RADIANT SENSITIVITY AT 400NM IS 48mA/W. MAX APPLIED VOLTAGE 1250V.THE PRODUCT IS FOR USE FOR LOW DARK CURRENT VISABLE RANGE PHOTOCATHODE. - **GB501292292** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 9 DYNODES FOR LIGHT OF A WAVELENGTH OF 185NM BUT NOT EXCEEDING 650NM. TYPE SIDE ON.THE ACTIVE AREA DIAMETER OF 8MM, HEIGHT OF 24MM . CATHODE RADIANT SENSITIVITY AT 400NM IS 48mA/W. MAX APPLIED VOLTAGE 1250V.THE PRODUCT IS FOR USE FOR UV TO VISABLE RANGE PHOTOCATHODE. - **GB121913990** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 9 DYNODES FOR LIGHT OF A WAVELENGTH OF 185NM OR MORE BUT NOT EXCEEDING 850NMS. TYPE SIDE ON.THE ACTIVE AREA DIAMETER OF 8MM A HEIGHT OF 24MM . CATHODE RADIANT SENSITIVITY 80MA/W. CATHODE TYPE MULTIALKALI. APPLIED VOLTAGE 1000V.THE PRODUCT IS FOR USE IN LOW LIGHT LEVEL DETECTION - **GB121914693** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 10 DYNODES FOR LIGHT OF A WAVELENGTH OF 160NM OR MORE BUT NOT EXCEEDING 930NMS. TYPE HEAD ON.THE ACTIVE AREA DIAMETER OF 10MM AND A HEIGHT OF 10MM. CATHODE RADIANT SENSITIVITY 71MA/W. CATHODE TYPE GAAS(CS). APPLIED VOLTAGE 1500V. - **GB121908195** (GB): PHOTOMULTIPLIER CONSISTING OF A PHOTOCATHODE TUBE WITH 9 DYNODES, FOR LIGHT OF A WAVELENGTH OF 160NM OR MORE BUT NOT EXCEEDING 900 NMS. THE ACTIVE AREA DIAMETER OF 8MM AND A HEIGHT OF 24MM. SIDE ON TYPE. SIZE 28MM. CATHODE TYPE MULTI ALKALI. WITH QUARTZ WINDOW. THE PRODUCT IS FOR USE IN LOW INTENSITY APPLICATIONS. ## Notes that govern this classification ### Pos. 8540 Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören ausschließlich Röhren, bei denen die Elektronenemission, d. h. das Austreten von Elektronen aus einer Kathode, im Vakuum oder in einer Gasatmosphäre, für verschiedene Zwecke nutzbar gemacht wird. Es gibt drei Arten von Elektronenröhren: Glühkathodenröhren, bei denen die Kathode erhitzt werden muss, um den Austritt der Elektronen zu bewirken; Kaltkathodenröhren; Fotokathodenröhren, bei denen die Kathode durch das Licht angeregt wird. Entsprechend der Anzahl der vorhandenen Elektroden werden sie als Dioden, Trioden, Tetroden usw. bezeichnet. Manchmal sind zwei oder mehr verschiedene Funktionen ausübende Röhrensysteme im gleichen Röhrenkolben vereinigt (Verbundröhre). … ### 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 - 8540.20.80.91.0 andere, Photovervielfacher mit 9 oder 10 Dioden, ausgelegt für den Wellenlängenbereich von nicht weniger als 160 nm und nicht mehr als 930 nm, mit einem Durchmesser von nicht mehr als 14 mm und einer Höhe von nicht mehr als 94 mm ## Frequently asked questions ### What does customs tariff code 8540.20.80.91 cover? Code 8540.20.80.91 covers Photomultiplier. Classification turns on the material, function, and intended use of the goods, not on their trade name. ### What is the duty rate for 8540.20.80.91? The third-country duty rate for 8540.20.80.91 is 2.7 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin. ### What is the HS code for 8540.20.80.91? The first six digits form the HS code: 854020. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision. ### How many digits does 8540.20.80.91 have? 8540.20.80.91 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code. ### Where does 8540.20.80.91 sit in the tariff? 8540.20.80.91 sits in this hierarchy: 85 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 > 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) > 854020 Television camera tubes; image converters and intensifiers; other photocathode tubes > 85402080 Other. The parent headings and their notes help decide whether the classification holds. ### Is there binding tariff information for 8540.20.80.91? Yes. The EBTI database holds decisions on 8540.20.80.91, for example FR-RTC-2015-001701. A BTI shows which product characteristics the customs authority relied on. ### 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. ### Is 8540.20.80.91 a dual-use item? The customs code alone does not decide that. An indicative correlation links 8540.20.80.91 to 6A002, 6A202, 6A203, 6A002, 6A202, 6A203. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list. ### Does customs tariff code 8540.20.80.91 change? 8540.20.80.91 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/8540208091.