EU Combined Nomenclature · CN code · HS 8533.40

8533 40 10

8533 40 10: Variable resistors and potentiometers: For a power handling capacity not exceeding 20 W

Variable resistors and potentiometers

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors:
  2. 8533 40 Other variable resistors, including rheostats and potentiometers:
  3. 8533 40 10 For a power handling capacity not exceeding 20 W

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
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 4

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    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)
  • 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 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • 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
    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 measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 2024
Export control on restricted goods and technologiesSanctions regime: Syria Syria Regulation 0697/13 24 July 2013
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 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: Belarus Belarus Regulation 0765/06 25 February 2025

TARIC data as of 25 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 · 25 October 2026

EU: imports by month · HS 8533.40

last 12 months€260.1m-0.8% · previous 12 months
Average import price€96.80 per kg
Preferential rate0%
Jan 2024: €24.6mFeb 2024: €21.4mMar 2024: €24.2mApr 2024: €26.4mMay 2024: €23.9mJun 2024: €20.9mJul 2024: €23.7mAug 2024: €21.3mSept 2024: €23mOct 2024: €21.6mNov 2024: €19.5mDec 2024: €18.2mJan 2025: €24.9mFeb 2025: €19.2mMar 2025: €23.1mApr 2025: €24mMay 2025: €21.3mJun 2025: €23.3mJul 2025: €23.8mAug 2025: €20.3mSept 2025: €22.1mOct 2025: €20.5mNov 2025: €20.8mDec 2025: €17.3mJan 2026: €22.2mFeb 2026: €20.5mMar 2026: €22.7mApr 2026: €23.9mMay 2026: €21.2mJun 2026: €23.9mJul 2026: €24.2mAug 2026: €20.8m 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 €84m 32.3% +1.8%
Switzerland €32.1m 12.3% +0.6%
Japan €27m 10.4% -7%
United States €22.4m 8.6% -11.8%
United Kingdom €19.2m 7.4% +10.8%
South Korea €13.4m 5.2% +3.9%
Taiwan €12.2m 4.7% -8.3%
Mexico €10.6m 4.1% -5.2%

Same subheading in other tariffs

8533.40 Other variable resistors, including rheostats and potentiometers

EU lines: 8533.40

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.

  • N356501 U.S. CBP 18 December 2025 · 8533.40.80.70

    The tariff classification of a potentiometer for aviation headsets from China

  • N340645 U.S. CBP 26 June 2024 · 8533.40.80.70

    The tariff classification of an attenuator from China

  • N313002 U.S. CBP 9 July 2020 · 8533.40.40.00

    The tariff classification of a direct-wire LED lighting bypass from China

  • N312240 U.S. CBP 17 June 2020 · 8533.40.80.70

    The tariff classification of temperature sensors from Mexico and China

8 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 85 →

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 For a power handling capacity not exceeding 20 W Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 For a power handling capacity not exceeding 20 W Free —

CN code 8533 40 10 is a line of the EU Combined Nomenclature under HS subheading 8533.40 (other variable resistors, including rheostats and potentiometers).

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

Imports of variable resistors and potentiometers (HS 8533.40) into the EU came to €260.1m between September 2025 and August 2026 (down 1% on the year before); China supplied 32%, followed by Switzerland.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–16%, the Argentina duty is 0%–16%, 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 free and the Nigeria duty is 5%.

EU member states imported goods of subheading 8533.40 worth US$710m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$22m.

Questions and answers

What is the EU import duty for CN code 8533 40 10?

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 8533.40 as a whole, the largest supplier from outside the EU in 2024 was China (US$113m), followed by Japan.

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