8538 90 91 · Electronic assemblies
See the explanatory note to subheading 8443 99 10.
EU Combined Nomenclature · CN code · HS 8538.90
8538 90 91
8538 90 91: Parts suitable for use solely or principally with: other, other, electronic assemblies
Other parts for switching and control apparatus
Not declarable on its own: use one of its 3 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537:
- 8538 90 Other:
- Other:
- 8538 90 91 Electronic assemblies
What you pay
Importing into EU
Customs duty 3.2% standard rate depends on the country of origin
Additional duties and charges 5 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 7
- 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 suspensionAutonomous suspension under end-use Free
- Only for
- 8538 90 91 10 For use in certain types of aircraft
- Applies to goods from
- all countries
- 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 suspensionAutonomous suspension under end-use Free
- Only for
- 8538 90 91 20 Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- 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 platforms Free
- Only for
- 8538 90 91 89 Other
- 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
- 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 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0285/18
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- 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
- Russia
- In force
- until 23 April 2031
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- Y683 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3i)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- L129 Import authorisation by virtue of article 3i paragraph 3e of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 8538 90 91 10 | For use in certain types of aircraft |
| 8538 90 91 20 | Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - whether or not a connection cable with a plug, - whether or not a connector, - at least one mounting bracket, - whether or not PCB including integrated circuits, diodes and transistors, for use in the manufacture of goods of Chapter 87 |
| 8538 90 91 89 | Other |
Export measures 7
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: 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 controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 3.2% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
EU: imports by month · HS 8538.90
last 12 months€3.4bn+8.7% · previous 12 months
Average import price€32.88 per kg
Preferential rate24%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €1.2bn | 34.2% | +17.8% |
 Switzerland | €440.1m | 12.9% | +19.5% |
 India | €249.7m | 7.3% | +18.8% |
 United States | €243.5m | 7.2% | +3.3% |
 Morocco | €200.8m | 5.9% | +15.6% |
 Tunisia | €171.8m | 5.1% | +2.3% |
 United Kingdom | €136.7m | 4% | +15.7% |
 Mexico | €103.7m | 3% | +27.7% |
Same subheading in other tariffs
8538.90 Parts suitable for use solely or principally with: other
UK Free Third-country duty 10 tariff lines 
Türkiye 1.7% – 3.2% Third-country duty 4 tariff lines · average 2.5% USA Free – 3.5% General (MFN) 5 tariff lines · average 2.8% 
Canada Free Third-country duty 8 tariff lines Mexico Free Third-country duty 5 tariff lines 
Brazil Free – 16% Third-country duty 3 tariff lines · average 8.9% 
Argentina Free – 16% Third-country duty 3 tariff lines · average 8.9% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 11 tariff lines · average 3.6% 
Japan Free Third-country duty 1 tariff line 
Taiwan 2% – 5% Third-country duty 3 tariff lines · average 3.3% 
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 1.7% – 3.2% Third-country duty 4 tariff lines · average 2.5% 
Nigeria 5% Third-country duty 1 tariff line EU lines: 8538.90
- 8538 90 11Parts suitable for use solely or principally with: other, for wafer probers, electronic assemblies
- 8538 90 19Parts suitable for use solely or principally with: other, for wafer probers, other
- 8538 90 91Parts suitable for use solely or principally with: other, other, electronic assemblies
- 8538 90 99Parts suitable for use solely or principally with: other, other, other
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.
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The tariff classification of an electrical connector cap from China
- N343024 U.S. CBP
The tariff classification of conduit connector from China
- N339672 U.S. CBP
The tariff classification of from an electrical enclosure from China
- N328441 U.S. CBP
The tariff classification of Printed Circuit Board Assemblies (PCBAs) from China.
- 600015005 HMRC
Printed Circuit Assembly for various models of robotic mowers. Robotic mower nose module assembly which serves as a multifunctional interface for the robotic mower. Its primary purposes include: • Connecting to radar for object detection and navigation. • Interface for external accessories,…
- 600013696 HMRC
This component is a Human-Machine Interface (HMI) Console Assembly, designed to display the mower’s settings and operating modes, transmit user commands (e.g. start, stop, mode selection) to the mower’s internal systems. It works by the encoder and/or push-button allow the user to interact with…
- 600013690 HMRC
This component is the main control board (PCBA) for a robotic lawn mower. It is responsible for controlling and coordinating all mower operations, including motor control, navigation, battery management, and safety systems and interfacing with sensors (e.g. collision, lift, tilt, magnetic) and…
- 600013251 HMRC
A part of a control system of components which are intended for lawnmowers (not subject to the ATaR decision.) However the Part is only suitable for use solely or principally with the apparatus of heading(s) 8535, 8536 or 8537. The HMI board displays settings and operating modes, transmitting user…
36 rulings in total for this code
Legal notes
CN Explanatory Notes
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.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Electronic assemblies | 3.2% | — |
| 2025 | unchanged | 3.2% | — |
| 2024 | unchanged | 3.2% | — |
| 2023 | unchanged | 3.2% | — |
| 2022 | unchanged | 3.2% | — |
| 2021 | unchanged | 3.2% | — |
| 2020 | unchanged | 3.2% | — |
| 2019 | Electronic assemblies | 3.2% | — |
In the EU Combined Nomenclature, 8538 90 91 is one of 4 lines under subheading 8538.90, parts suitable for use solely or principally with: other.
The third-country duty is 3.2%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3.2%; 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 other parts for switching and control apparatus (HS 8538.90) worth €3.4bn (up 9% on the year before), at an average of €32.88 per kg; China supplied 34%, followed by Switzerland.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%–3.2%, the US duty is 0%–3.5%, 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 0%–5%, 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 1.7%–3.2% and the Nigeria duty is 5%.
EU member states imported goods of subheading 8538.90 worth US$12bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$122m.
Questions and answers
What is the EU import duty for CN code 8538 90 91?
The third-country duty in the EU Combined Nomenclature is 3.2%; 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 8538 90 91?
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 8538.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$1bn), followed by Switzerland.
Typical products
Everyday names, not part of the legal text.