EU Combined Nomenclature · CN code · HS 8541.42

8541 42 00

8541 42 00: Photovoltaic cells not assembled in modules or made up into panels

Solar cells (not in modules)

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

  1. 8541 Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals:
  2. Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):
  3. 8541 42 00 Photovoltaic cells not assembled in modules or made up into panels

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: 4
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 5

  • 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
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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 31 December 2027
    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)
    • L143 Import authorisation by virtue of article 12b.2 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

Export measures 10

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
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 1 January 2022
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 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 24 June 2023
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 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 0% reduced rate
  • 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 8541.42

last 12 months€58.1m-30.6% · previous 12 months
Average import price€27.08 per kg
Preferential rate0%
Jan 2024: €3.6mFeb 2024: €5.7mMar 2024: €5.6mApr 2024: €6.5mMay 2024: €5.7mJun 2024: €6.2mJul 2024: €5.3mAug 2024: €6.8mSept 2024: €5.4mOct 2024: €6.5mNov 2024: €13.5mDec 2024: €7mJan 2025: €5mFeb 2025: €6.4mMar 2025: €7.1mApr 2025: €6mMay 2025: €6.4mJun 2025: €5.9mJul 2025: €9.2mAug 2025: €5.4mSept 2025: €5mOct 2025: €4.7mNov 2025: €5.1mDec 2025: €6.2mJan 2026: €4.5mFeb 2026: €3.1mMar 2026: €4.6mApr 2026: €6.1mMay 2026: €4.2mJun 2026: €7.6mJul 2026: €4mAug 2026: €3m 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 €36.6m 62.9% -47.3%
United States €6.8m 11.7% -11.6%
Vietnam €4.1m 7% +56,760.6%
United Kingdom €3.5m 6.1% +247.2%
Thailand €1.7m 3% +1,221.9%
Japan €1.2m 2.1% -53.7%
Ethiopia €1.1m 1.9% —
Taiwan €1.1m 1.8% +74.9%

Same subheading in other tariffs

8541.42 Photovoltaic cells not assembled in modules or made up into panels

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.

  • N352325 U.S. CBP 27 August 2025 · 8541.42.00.80

    The tariff classification of solar cells from Germany

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 Photovoltaic cells not assembled in modules or made up into panels Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Photovoltaic cells not assembled in modules or made up into panels Free —
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 8541 40 90.

CN code 8541 42 00 is a line of the EU Combined Nomenclature under HS subheading 8541.42 (photovoltaic cells not assembled in modules or made up into panels).

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

Imports of solar cells (not in modules) (HS 8541.42) into the EU came to €58.1m between September 2025 and August 2026 (down 31% on the year before); China supplied 63%, followed by United States.

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%–7.2%, the Argentina duty is free, 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 free.

EU member states imported goods of subheading 8541.42 worth US$210m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$1m.

Questions and answers

What is the EU import duty for CN code 8541 42 00?

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 8541.42 as a whole, the largest supplier from outside the EU in 2024 was China (US$74m), followed by the United States.

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