EU Combined Nomenclature · CN code · HS 8549.39

8549 39 00

8549 39 00: Other electrical and electronic assemblies and printed: other

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

  1. 8549 Electrical and electronic waste and scrap:
  2. Other electrical and electronic assemblies and printed circuit boards:
  3. 8549 39 00 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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 3

  • 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 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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 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 26 June 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export control - Waste All third countries Regulation 1157/24 21 May 2026

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

EU: imports by month · HS 8549.39

last 12 months€7.2m+78.8% · previous 12 months
Average import price€1.34 per kg
Preferential rate0%
Jan 2024: €692kFeb 2024: €979kMar 2024: €1.2mApr 2024: €1.2mMay 2024: €409kJun 2024: €456kJul 2024: €842kAug 2024: €623kSept 2024: €281kOct 2024: €592kNov 2024: €599kDec 2024: €333kJan 2025: €586kFeb 2025: €84kMar 2025: €207kApr 2025: €109kMay 2025: €371kJun 2025: €407kJul 2025: €299kAug 2025: €149kSept 2025: €198kOct 2025: €1.4mNov 2025: €76kDec 2025: €326kJan 2026: €654kFeb 2026: €43kMar 2026: €682kApr 2026: €831kMay 2026: €704kJun 2026: €429kJul 2026: €688kAug 2026: €1.2m 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
Norway €3.3m 45.3% +469%
United States €1.2m 16.9% +457.5%
United Kingdom €1m 14.6% +191.2%
China €525k 7.3% +94.8%
Switzerland €446k 6.2% -12.3%
Albania €176k 2.5% +292.7%
Saudi Arabia €120k 1.7% -16.4%
Nigeria €98k 1.4% -17%

Same subheading in other tariffs

8549.39 Other electrical and electronic assemblies and printed: other

Legal notes

Subheading 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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Other 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 8548 10 91.

CN code 8549 39 00 is a line of the EU Combined Nomenclature under HS subheading 8549.39 (other electrical and electronic assemblies and printed: other).

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

Imports of goods of subheading 8549.39 into the EU came to €7.2m between September 2025 and August 2026 (up 79% on the year before); Norway supplied 45%, followed by United States.

For the same subheading, the UK duty is free, the Türkiye duty is 4.7%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the GCC duty is 0%–5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 7% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8549.39 worth US$44m in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 4th with US$1m.

Questions and answers

What is the EU import duty for CN code 8549 39 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 8549.39 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$2m), followed by South Africa.

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