EU Combined Nomenclature · CN code · HS 8514.32
8514 32 10: Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 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:
- Other furnaces and ovens:
- 8514 32 Plasma and vacuum arc furnaces:
- 8514 32 10 Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies
What you pay
Importing into EU
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 3
- 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
- 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 7
- 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
- Iran, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17
- Import control
- Applies to goods from
- all countries except Iran
- Legal act
- Regulation 0267/12
- Import control
- Applies to goods from
- Iran, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17
- 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
- Ukraine
- Legal act
- Regulation 0692/14
- 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 15
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: Iran | Iran | Regulation 0267/12 | 1 January 2022 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export controlSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| 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 2022 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0509/12 | 1 January 2022 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: North Korea | North Korea | Regulation 1509/17 | 11 April 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: 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 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 8514.32
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €115k | 38.8% | -81% |
 Canada | €54k | 18% | — |
 China | €48k | 16.2% | -92.6% |
 Serbia | €22k | 7.5% | — |
 United States | €19k | 6.4% | -98.6% |
 Switzerland | €18k | 6.1% | +274.7% |
 Türkiye | €11k | 3.7% | -33.2% |
 Malaysia | €8k | 2.8% | — |
Same subheading in other tariffs
8514.32 Plasma and vacuum arc furnaces
UK Free Third-country duty 2 tariff lines Türkiye 2.2% Third-country duty 2 tariff lines USA Free – 1.3% General (MFN) 2 tariff lines · average 0.7% Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 3 tariff lines · average 1.7% 
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 5% Third-country duty 1 tariff line EU lines: 8514.32
Legal notes
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 | Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | Free | p/st |
| 2022 | Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies | Free | p/st |
| 2021 | not in this year’s nomenclature | — | — |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 8514 30 20.
CN code 8514 32 10 is a line of the EU Combined Nomenclature under HS subheading 8514.32 (plasma and vacuum arc furnaces).
The third-country duty is free, and quantities are declared in p/st.
Imports of goods of subheading 8514.32 into the EU came to €296.9k between September 2025 and August 2026 (down 89% on the year before); United Kingdom supplied 39%, followed by Canada.
For the same subheading, the UK duty is free, the Türkiye duty is 2.2%, the US duty is 0%–1.3%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, 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 5%.
EU member states imported goods of subheading 8514.32 worth US$17m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$2m.
Questions and answers
What is the EU import duty for CN code 8514 32 10?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. 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 8514.32 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$2m), followed by the United States.