8505 11 90: Permanent magnets and articles intended to become permanent: of metal, other
Metal permanent magnets
Not declarable on its own: use one of its 3 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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:
Permanent magnets and articles intended to become permanent magnets after magnetisation:
C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Duty suspensionAutonomous suspension under end-useFree
Only for
8505 11 90 10 For use in certain types of aircraft
Applies to goods from
all countries
In force
until 31 December 2026
Legal act
Regulation 3050/95
Documents
N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platformsFree
Only for
8505 11 90 74 Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy, - whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment, with: - a length of 5 mm or more, but not more than 60 mm, - a width of 5 mm or more, but not more than 40 mm, - a thickness of 3 mm or more, but not more than 15 mm, intended to become permanent magnets after magnetisation
Applies to goods from
all countries
In force
until 31 December 2026
Legal act
Regulation 2658/87
Documents
C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platformsFree
Only for
8505 11 90 99 Other
Applies to goods from
all countries
In force
until 31 December 2026
Legal act
Regulation 2658/87
Documents
C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Tariff quotaNon preferential tariff quotaFree
Only for
8505 11 90 74 Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy, - whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment, with: - a length of 5 mm or more, but not more than 60 mm, - a width of 5 mm or more, but not more than 40 mm, - a thickness of 3 mm or more, but not more than 15 mm, intended to become permanent magnets after magnetisation
Applies to goods from
all countries except Belarus, Russia
In force
until 31 December 2026
Legal act
Regulation 2614/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
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
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.
8505 11 90 10
For use in certain types of aircraft
8505 11 90 74
Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy, - whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment, with: - a length of 5 mm or more, but not more than 60 mm, - a width of 5 mm or more, but not more than 40 mm, - a thickness of 3 mm or more, but not more than 15 mm, intended to become permanent magnets after magnetisation
8505 11 90 99
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.2554
ERGA OMNES
Free
1 January 2026 – 31 December 2026
460,000 kg
144,437 kg
Open
Balances from the Commission’s weekly quota report of 13 November 2026.
Export measures 14
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
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1509/17
20 September 2017
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1509/17
1 July 2019
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 September 2017
Export controlSanctions regime: North Korea
North Korea
Regulation 1509/17
11 April 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
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: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export authorization (Dual use)
All third countries
Regulation 2003/25
15 November 2025
TARIC data as of 14 November 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 14 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
2.2%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
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.
8505 11 00 to 8505 19 90 · Permanent magnets and articles intended to become permanent magnets after magnetisation
These subheadings include refrigerator magnets consisting of a magnet with a decorative article attached to it. The magnet gives the composite goods their essential character within the meaning of GIR 3 (b), because it is primarily designed to be easily attached and moved around on a metal surface and, as far as most of these magnets are concerned, also to attach paper or other small articles to a metal surface. The decoration function of the article is therefore secondary.
Examples of some of these decorative refrigerator magnets:
Measuring approximately 6 cm x 6 cm x 5 cm
Measuring approximately 7 cm x 9 cm x 2 cm
Measuring approximately 8 cm x 8 cm x 2cm
Measuring approximately 8 cm x 6,5 cm x 1 cm
Measuring approximately 5,5 cm x 8 cm x 1cm
Measuring approximately 2 cm x 1,5 cm x 0,5 cm
Although in the three following examples the magnet is small compared to the size of the decoration, the magnet is strong enough to fix this very lightweight decoration to a metal surface.
These subheadings do not include:
Refrigerator magnets that are attached to a utility article. The product is designed as a utility article (for example, a bottle-opener, a calendar, a timer, a clothes peg) that can be attached to a metal surface. The utility article has a function of its own (for example, opening a bottle, showing the date or time etc.). The utility article gives the composite goods their essential character within the meaning of GIR 3 (b), because the magnet has a solely supportive role (i.e. attaching a utility product to a metal surface).
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
Other
2.2%
—
2025
unchanged
2.2%
—
2024
unchanged
2.2%
—
2023
Other
2.2%
—
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 8505 11 00.
In the EU Combined Nomenclature, 8505 11 90 is one of 2 lines under subheading 8505.11, permanent magnets and articles intended to become permanent: of metal.
The third-country duty is 2.2%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.2%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported metal permanent magnets (HS 8505.11) worth €1.3bn (up 31% on the year before), at an average of €30.95 per kg; China supplied 88%, followed by Philippines.
For the same subheading, the UK duty is free, the Türkiye duty is 2.2%, the US duty is 2.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16%, 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 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.2% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8505.11 worth US$1.5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 5th with US$8m.
Questions and answers
What is the EU import duty for CN code 8505 11 90?
The third-country duty in the EU Combined Nomenclature is 2.2%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8505 11 90?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8505.11 as a whole, the largest supplier from outside the EU in 2024 was China (US$1.1bn), followed by Switzerland.
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EU Combined Nomenclature · CN code · 
China
Philippines
United States
Switzerland
Vietnam
Japan
United Kingdom
South Korea
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria