EU Combined Nomenclature · CN code · HS 8473.21

8473 21 10: Of the electronic calculating machines of subheading: electronic assemblies

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472:
Parts and accessories of the machines of heading 8470:
8473 21 Of the electronic calculating machines of subheading 847010, 847021 or 847029:
8473 21 10 Electronic assemblies

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 3

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
Regulation 2658/87
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 3

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
Regulation 0285/18
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0692/14
Documents
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 7

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measures	Destination	Legal act	Validity
Export prohibitionSanctions regime: North Korea	North Korea	Regulation 0285/18	28 February 2018
Export controlSanctions regime: Crimea and Sevastopol	Ukraine	Regulation 0692/14	25 February 2025
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	26 June 2024
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine	Ukraine	Regulation 0263/22	25 August 2022
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	24 June 2023
Export controlSanctions regime: Iran	Iran	Regulation 0267/12	30 September 2025

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

Austria 20%
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 3% / 5% reduced rate
Czechia 21%
Denmark 25%
Estonia 9% reduced rate
Finland 25.5%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 25 October 2026

EU: imports by month · HS 8473.21

last 12 months€26.2m+245.8% · previous 12 months

Average import price€149.74 per kg

Preferential rate0%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Vietnam	€10.5m	40%	+24,259.3%
China	€7.6m	28.8%	+99.4%
Taiwan	€3.2m	12.4%	+299.4%
United Kingdom	€1.9m	7.2%	+67.2%
United States	€1.5m	5.6%	+290.7%
South Korea	€429k	1.6%	+169.5%
Malaysia	€167k	0.6%	-17.5%
Switzerland	€167k	0.6%	-18.5%

Same subheading in other tariffs

8473.21 Of the electronic calculating machines of subheading 847010, 847021 or 847029

UK Free Third-country duty 2 tariff lines

Türkiye Free Third-country duty 2 tariff lines

USA Free General (MFN) 1 tariff line

Canada Free Third-country duty 1 tariff line

Mexico Free Third-country duty 1 tariff line

Brazil 14.4% Third-country duty 1 tariff line

Argentina 16% Third-country duty 2 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 1 tariff line

Japan Free Third-country duty 1 tariff line

Taiwan Free Third-country duty 1 tariff line

GCC Free Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia Free Third-country duty 2 tariff lines

Nigeria 10% Third-country duty 1 tariff line

EU lines: 8473.21

Legal notes

Chapter notes: Chapter 84 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

8473 · Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472

In addition to the parts, assemblies and accessories mentioned in the HS Explanatory Note to heading 8473, this heading includes:

1. magnetic heads in Winchester or thin-film technology for peripheral magnetic disk storage units, whether or not incorporated on support arms or in housings;

2. data-storage assemblies (so-called Head/Disk/Assemblies (HDAs)) designed for permanent installation in disk storage units and consisting of several magnetic disks rigidly mounted on a support spindle, of data-head arms with read/write heads, of control, access and positioning mechanisms, incorporated in a single hermetically sealed housing;

3. print and write cassettes, made up in the form of clearly interchangeable accessories and containing, in a special housing, both ribbons and correction tapes.

8473 21 10 · Electronic assemblies

See the explanatory note to subheading 8443 99 10.

General notes to the chapter

NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

General

For the purposes of subheadings 8407 34 10, 8407 90 50 and 8408 20 10, ‘for the industrial assembly’ applies only to the series-assembly of new vehicles in factories which manufacture or assemble motor vehicles (including subcontractors).

These subheadings can be applied only to engines actually used in the production of new vehicles of the kinds referred to in the subheadings. Consequently, they do not cover similar engines used as spare parts.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Year	Description	Third-country duty	Supplementary unit
2026	Electronic assemblies	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Electronic assemblies	Free	—

CN code 8473 21 10 is a line of the EU Combined Nomenclature under HS subheading 8473.21 (of the electronic calculating machines of subheading 847010, 847021 or 847029).

The third-country duty is free, and quantities are declared in —.

Imports of goods of subheading 8473.21 into the EU came to €26.2m between September 2025 and August 2026 (up 246% on the year before); Vietnam supplied 40%, followed by China.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.

EU member states imported goods of subheading 8473.21 worth US$74m in 2024; the largest supplier from outside the EU was Hong Kong SAR China.

Questions and answers

What is the EU import duty for CN code 8473 21 10?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 8473.21 as a whole, the largest supplier from outside the EU in 2024 was Hong Kong SAR China (US$2m).

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