EU Combined Nomenclature · CN code · HS 8521.90
8521 90 00: Video recording or reproducing apparatus, whether: other
Other video recorders and players
✓ 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 90 00 Other
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 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- 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 12
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 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 |
| 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: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
| Export control | Congo - Kinshasa | Regulation 1183/05 | 28 October 2026 |
TARIC data as of 11 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.
-
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 · 11 November 2026
EU: imports by month · HS 8521.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €234m | 66.5% | +3.6% |
 United States | €22.5m | 6.4% | +26.3% |
 Vietnam | €21.4m | 6.1% | +68.8% |
 Taiwan | €15.6m | 4.4% | +32.9% |
 Malaysia | €10.8m | 3.1% | -22.2% |
 Mexico | €9m | 2.6% | +171.2% |
 United Kingdom | €9m | 2.6% | +5.9% |
 Ukraine | €8.1m | 2.3% | +298.4% |
Same subheading in other tariffs
8521.90 Video recording or reproducing apparatus, whether: other
UK Free Third-country duty 1 tariff line 
Türkiye 13.9% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines Mexico Free – 15% General (MFN) 6 tariff lines · average 3.3% 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line Taiwan Free General (MFN) 4 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5.2% – 10% General (MFN) 2 tariff lines · average 7.6% 
Nigeria 20% General (MFN) 2 tariff lines 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.
- N345942 U.S. CBP
The tariff classification of the StiX 3700 player from China
- N345943 U.S. CBP
The tariff classification of the StiX 3800 player from China
- N342015 U.S. CBP
The tariff classification of a media player from Taiwan or China
- N325962 U.S. CBP
The tariff classification of Network Video Recorders from China
- 600014851 HMRC
The product is an advanced recorder and player with a large 7" LCD touchscreen for monitoring and scopes. The large search dial and broadcast controls are perfect for scrolling through media to find the media you want to play. 12G-SDI connections allow you to connect to professional broadcast…
- 600014852 HMRC
The product is an advanced recorder and player with a large 7" LCD touchscreen for monitoring and scopes. The large search dial and broadcast controls are perfect for scrolling through media to find the media you want to play. 12G-SDI connections allow you to connect to professional broadcast…
- 600014900 HMRC
8K broadcast deck with the trusted reliability of HyperDeck combined with advanced H.265 recording, internal cache, 3D LUTs, native 8K and HDR support. Large touch screen to view your recording with dedicated buttons for play, stop and record, plus a mini timeline for scrolling through your…
- 600014902 HMRC
A video recorder and player that is designed to be used on the desktop. It is more than a master recorder as it can also be used as a clip player, with a large search dial for scrolling through lots of media when searching for a specific clip to play. It has HDMI connections for connection to…
20 rulings in total for this code
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 | Other | Free | p/st |
| 2025 | unchanged | Free | p/st |
| 2024 | unchanged | Free | p/st |
| 2023 | unchanged | 1.7% | p/st |
| 2022 | unchanged | 3.5% | p/st |
| 2021 | unchanged | 5.2% | p/st |
| 2020 | unchanged | 7% | p/st |
| 2019 | Other | 8.7% | p/st |
In the EU Combined Nomenclature, 8521 90 00 is one of 1 line under subheading 8521.90, video recording or reproducing apparatus, whether: other.
The third-country duty is free, and quantities are declared in p/st.
In the 12 months to August 2026, the EU imported other video recorders and players (HS 8521.90) worth €352.1m (up 12% on the year before), at an average of €42.31 per kg; China supplied 67%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 13.9%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 18%, the Argentina duty is 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 5.2%–10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8521.90 worth US$712m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$17m.
Questions and answers
What is the EU import duty for CN code 8521 90 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 8521.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$262m), followed by the United States.
Typical products
Everyday names, not part of the legal text.