EU Combined Nomenclature · CN code · HS 8546.20

8546 20 00: Electrical insulators of any material: of ceramics

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

8546 Electrical insulators of any material:
8546 20 00 Of ceramics

Country of origin Valid on

What you pay

Importing into EU

Customs duty 4.7% standard rate depends on the country of origin

Additional duties and charges 4 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 5

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 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
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 5

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: Crimea and Sevastopol	Ukraine	Regulation 0692/14	25 February 2025
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	27 September 2024
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

TARIC data as of 23 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 · 23 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	4.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, 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 more Congo - 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 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	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
Mercosur	Argentina, Brazil, Paraguay, Uruguay	3.7%

EU: imports by month · HS 8546.20

last 12 months€96.7m+26.3% · previous 12 months

Average import price€3.72 per kg

Preferential rate20%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€55.7m	57.7%	+42.6%
Japan	€15.6m	16.2%	+2.8%
India	€4.6m	4.8%	-0%
United States	€4.4m	4.5%	+22.9%
United Kingdom	€4.3m	4.4%	+18.4%
Vietnam	€3.6m	3.8%	-1.9%
Türkiye	€2.3m	2.4%	+34.6%
Norway	€2m	2.1%	+28.4%

Same subheading in other tariffs

8546.20 Electrical insulators of any material: of ceramics

UK Free Third-country duty 1 tariff line

Türkiye 4.7% Third-country duty 3 tariff lines

USA 3% General (MFN) 1 tariff line

Legal 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.

Year	Description	Third-country duty	Supplementary unit
2026	Of ceramics	4.7%	—
2025	unchanged	4.7%	—
2024	unchanged	4.7%	—
2023	unchanged	4.7%	—
2022	unchanged	4.7%	—
2021	unchanged	4.7%	—
2020	unchanged	4.7%	—
2019	Of ceramics	4.7%	—

In the EU Combined Nomenclature, 8546 20 00 is one of 1 line under subheading 8546.20, electrical insulators of any material: of ceramics.

The third-country duty is 4.7%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 4.7%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported goods of subheading 8546.20 worth €96.7m (up 26% on the year before), at an average of €3.72 per kg; China supplied 58%, followed by Japan.

For the same subheading, the UK duty is free, the Türkiye duty is 4.7% and the US duty is 3%.

EU member states imported goods of subheading 8546.20 worth US$259.6m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 8546 20 00?

The third-country duty in the EU Combined Nomenclature is 4.7%; 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 8546 20 00?

152 countries have a preferential rate on this line, 148 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 8546.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$35.7m), followed by Japan.

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