EU Combined Nomenclature · CN code · HS 8521.10
8521 10 00: Video recording or reproducing apparatus, whether: magnetic tape-type
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner:
- 8521 10 00 Magnetic tape-type
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 4
- 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 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
- North Korea
- Legal act
- Regulation 1509/17
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
- Import controlImport/export restriction - Common Military List (CML) goods
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- 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 8
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: Russia | Russia | Regulation 0833/14 | 27 September 2024 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 January 2025 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export controlSanctions regime: Zimbabwe | Zimbabwe | Regulation 0384/26 | 19 February 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 20 July 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 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 8521.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €867k | 35.8% | +70% |
 Japan | €629k | 26% | +299.9% |
 United States | €381k | 15.7% | -70.9% |
 United Kingdom | €165k | 6.8% | -67.8% |
 Switzerland | €82k | 3.4% | -49.9% |
 Colombia | €71k | 2.9% | +80,606.8% |
 Australia | €44k | 1.8% | +15,324.7% |
 Egypt | €39k | 1.6% | +10,160.2% |
Same subheading in other tariffs
8521.10 Video recording or reproducing apparatus, whether: magnetic tape-type
UK Free Third-country duty 1 tariff line 
Türkiye 14% Third-country duty 1 tariff line USA Free General (MFN) 3 tariff lines 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil 7.2% – 18% Third-country duty 4 tariff lines · average 12.6% 
Argentina Free – 20% Third-country duty 5 tariff lines · average 12% 
Peru 6% 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 6 tariff lines 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line 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 | Magnetic tape-type | Free | p/st |
| 2025 | Magnetic tape-type | Free | p/st |
| 2024 | not in this year’s nomenclature | — | — |
| 2023 | not in this year’s nomenclature | — | — |
| 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 2025; before, these goods were classified under 8521 10 20, 8521 10 95.
In the EU Combined Nomenclature, 8521 10 00 is one of 1 line under subheading 8521.10, video recording or reproducing apparatus, whether: magnetic tape-type.
The third-country duty is free, and quantities are declared in p/st.
In the 12 months to August 2026, the EU imported goods of subheading 8521.10 worth €2.4m (down 14% on the year before), at an average of €53.47 per kg; China supplied 36%, followed by Japan.
For the same subheading, the UK duty is free, the Türkiye duty is 14%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–18%, the Argentina duty is 0%–20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8521.10 worth US$15m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$337k.
Questions and answers
What is the EU import duty for CN code 8521 10 00?
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 8521.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$1m), followed by China.