EU Combined Nomenclature · CN code · HS 8504.40

8504 40 95

8504 40 95: Electrical transformers, static converters: static converters, other, other

Static converters (inverters, chargers)

Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8504 Electrical transformers, static converters (for example, rectifiers) and inductors:
  2. 8504 40 Static converters:
  3. Other:
  4. 8504 40 95 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 6
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 6

  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Only for
    8504 40 95 90 Other
    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)
  • End-use reliefNon preferential duty under end-use Free
    Only for
    8504 40 95 10 For use in civil aircraft
    Applies to goods from
    all countries
    Legal act
    Regulation 1998/22
  • 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 8

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import control
    Applies to goods from
    all countries except Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
    • C067 Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)
    • Y069 Goods not consigned from Iran
  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
  • Import control
    Applies to goods from
    Belarus, North Korea, Ukraine
    Legal act
    Regulation 0765/06, Regulation 1509/17, Regulation 0692/14
    Documents
    • Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y963 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part IV of Reg. (EU) 2017/1509)
    • 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
    Russia
    In force
    until 23 April 2031
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • Y683 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3i)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • L129 Import authorisation by virtue of article 3i paragraph 3e of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • 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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

8504 40 95 10For use in civil aircraft
8504 40 95 90Other

Export measures 17

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

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Restriction on exportSanctions regime: North Korea North Korea Regulation 1509/17 1 January 2023
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 1 July 2024
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 control on restricted goods and technologiesSanctions regime: North Korea North Korea Regulation 1509/17 1 January 2023
Export controlSanctions regime: North Korea North Korea Regulation 1509/17 11 April 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 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 19 December 2023
Export controlSanctions regime: Iran (UAV and missiles) Iran Regulation 1529/23 31 January 2026
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export controlSanctions regime: Russia All third countries (except Australia, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, Russia, United States) Regulation 0833/14 2 January 2025
Export controlSanctions regime: Belarus All third countries (except Australia, Belarus, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, United States) Regulation 0765/06 21 October 2024
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 26 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% reduced rate
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • 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 · 26 October 2026

EU: imports by month · HS 8504.40

last 12 months€15.2bn+4.6% · previous 12 months
Average import price€32.54 per kg
Preferential rate0%
Jan 2024: €1bnFeb 2024: €1.1bnMar 2024: €1.1bnApr 2024: €1.2bnMay 2024: €1.3bnJun 2024: €1.1bnJul 2024: €1.4bnAug 2024: €1.2bnSept 2024: €1.3bnOct 2024: €1.3bnNov 2024: €1.2bnDec 2024: €950.9mJan 2025: €1.1bnFeb 2025: €1.1bnMar 2025: €1.2bnApr 2025: €1.3bnMay 2025: €1.2bnJun 2025: €1.3bnJul 2025: €1.2bnAug 2025: €1.2bnSept 2025: €1.3bnOct 2025: €1.3bnNov 2025: €1.3bnDec 2025: €1.2bnJan 2026: €1.2bnFeb 2026: €1.1bnMar 2026: €1.3bnApr 2026: €1.3bnMay 2026: €1.3bnJun 2026: €1.4bnJul 2026: €1.4bnAug 2026: €1.3bn 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €9.3bn 61.2% +7.9%
Thailand €1bn 6.8% -0.2%
United States €654.7m 4.3% +6.4%
Japan €572m 3.8% -1.5%
United Kingdom €515.2m 3.4% +3.1%
Vietnam €423.5m 2.8% +15.6%
Taiwan €388.6m 2.6% +12.4%
Switzerland €383.8m 2.5% +6.5%

Same subheading in other tariffs

8504.40 Electrical transformers, static converters: static converters

EU lines: 8504.40

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N362423 U.S. CBP 9 July 2026 · 8504.40.95.50

    Classification and eligibility for duty-free treatment under Nairobi Protocol concerning battery chargers for oxygen concentrator from China

  • N359291 U.S. CBP 24 March 2026 · 8504.40.95.80

    The tariff classification of an aviation headset battery charger from China

  • N359212 U.S. CBP 23 March 2026 · 8504.40.95.10

    The tariff classification of an AC power adapter from China

  • H342925 U.S. CBP 3 February 2026 · 8504.40.95

    Request to reconsider NY N340642 (June 26, 2024); Classification of a lithium-ion battery and charger set from China

  • 600016093 HMRC 22 October 2026 – 21 October 2029 · 8504 40 83 90

    A complete Head End Power (HEP) module designed to provide up to 500 kW of electric train supply (ETS) to passenger coaching stock. The unit receives three-phase alternating current within an input range of 650–1,000 VAC, with a rated input of 680 VAC, and steps down and converts the electrical…

  • 600016101 HMRC 15 September 2026 – 14 September 2029 · 8504 40 60 90

    The product is a locomotive battery charger that converts the auxiliary power supply into a stable, regulated DC output for charging the 110 V DC battery system and supplying the low-voltage control electronics.

  • 600015103 HMRC 23 March 2026 – 22 March 2029 · 8504 40 60 90

    The product is a 4A 12V compact battery charger that is designed for charging 12V DC lead-acid and AGM batteries from a 230V AC power supply. It is suitable for use with batteries commonly found in golf trolleys, lawn mowers, scooters, motorcycles, cars, and caravans. The product features 1.4m…

  • 600015105 HMRC 23 March 2026 – 22 March 2029 · 8504 40 60 90

    The product is 4A 6V/12V Electronic Smart Battery Charger is an inverter-based device designed for charging 6V and 12V DC lead-acid or AGM batteries (1.2Ah to 120Ah) from a 230V AC supply. It is suitable for motorbikes, cars, vans, caravans, and motorhomes. The compact smart charger utilises high…

129 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 85 →

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.

8504 · Electrical transformers, static converters (for example, rectifiers) and inductors

In addition to the products referred to in the HS Explanatory Note to heading 8504, this heading includes:

1. adjustable transformers (for example, cursor transformers) and variable ratio transformers;

2. field dispersion transformers for fluorescent tubes;

3. special transformers for communications;

4. compensation coils;

5. output coils;

6. smoothing inductors;

7. moving core coils for modifying inductance;

8. ballasts (chokes) for electrical discharge lamps and tubes;

9. Pupin coils;

10. Godefroy coils;

11. stabilised power packs (rectifier with a regulator).

This heading also includes selenium rectifying elements, whether single (selenium plates, in particular) or multiple.

However, this heading does not include silicon or germanium single-crystal rectifiers constituting discrete components (for example, rectifier diodes) or rectifiers constituting integrated circuits, especially microcircuits, whether or not equipped with cooling or insulating devices, etc. Note 8 to this chapter assigns such components to heading 8541 or to heading 8542 (see also note 2 to this chapter).

Furthermore, this heading does not include:

(a) commutators for multiple-point transformers (heading 8536);

(b) rectifying lamps, tubes and valves such as phanotrons, thyratrons, ignitrons and high-voltage rectifying tubes for X-ray equipment (subheading 8540 89 00);

(c) voltage regulators of heading 9032.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 Other Free —
2022 not in this year’s nomenclature — —
2021 not in this year’s nomenclature — —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2023; before, these goods were classified under 8504 40 30, 8504 40 90.

In the EU Combined Nomenclature, 8504 40 95 is one of 5 lines under subheading 8504.40, electrical transformers, static converters: static converters.

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

In the 12 months to August 2026, the EU imported static converters (inverters, chargers) (HS 8504.40) worth €15.2bn (up 5% on the year before), at an average of €32.54 per kg; China supplied 61%, followed by Thailand.

For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.3%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 7%–20%, the Argentina duty is 12.6%–35%, 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 0%–15% and the Nigeria duty is 5%.

EU member states imported goods of subheading 8504.40 worth US$33bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 5th with US$618m.

Questions and answers

What is the EU import duty for CN code 8504 40 95?

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 8504.40 as a whole, the largest supplier from outside the EU in 2024 was China (US$9bn), followed by Thailand.

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Typical products

Everyday names, not part of the legal text.