EU Combined Nomenclature · CN code · HS 8549.99
8549 99 00: Electrical and electronic waste and scrap: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8549 Electrical and electronic waste and scrap:
- Other:
- 8549 99 00 Other
What you pay
Importing into EU
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
- 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
- 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 | 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 7 November 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 · 7 November 2026
EU: imports by month · HS 8549.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €5.1m | 34% | -15.3% |
 United Kingdom | €3.5m | 23.4% | -26.8% |
 Switzerland | €2.5m | 16.3% | +40.6% |
 Brazil | €1.5m | 10.1% | +24.8% |
 Serbia | €458k | 3% | +2,603.8% |
 Tunisia | €404k | 2.7% | +2,579.7% |
 Israel | €202k | 1.3% | +150.1% |
 North Macedonia | €178k | 1.2% | +437% |
Same subheading in other tariffs
8549.99 Electrical and electronic waste and scrap: other, other
UK Free Third-country duty 1 tariff line 
Türkiye 4.7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 2 tariff lines · 1× specific or compound duty 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 7% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line 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.
- 600015356 HMRC
The material consists of sealed lithium-ion battery cells produced during lithium-ion battery manufacturing that have been rejected due to a welding defect during the cell assembly process and therefore cannot be used in battery assembly or further manufacturing operations. The cells are fully…
- 600015355 HMRC
The material consists of stacked lithium-ion battery electrodes produced during lithium-ion battery cell manufacturing as a quality reject prior to cell assembly. The material comprises alternating layers of cathode and anode electrodes separated by a thin microporous polymer separator film. The…
- 600014318 HMRC
Graphite Electrodes – The product comprises offcuts of powder-coated copper foil sheets, which originate as by-products or quality failures from the manufacture of lithium-ion batteries. These offcuts are classified as waste, typically resulting from issues such as tears during the threading of…
- 600014317 HMRC
Sheets of powder coated aluminium foil, produced as a result of Lithium-Ion battery manufacture, as offcuts/quality failures. Imported as electrical waste products. The sheets consist of Lithium Iron Phosphate (LFP) in a powder form coating and are combined with their conductive additive - Carbon…
Legal notes
Subheading notes
1. Subheading 852581 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:
- writing speed exceeding 0,5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225000 frames per second.
2. In respect of subheading 852582, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.
3. Subheading 852583 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 852589).
4. Subheading 852712 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.
5. For the purposes of subheadings 854911 to 854919, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
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 | 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 99 00 is a line of the EU Combined Nomenclature under HS subheading 8549.99 (electrical and electronic waste and scrap: other, other).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 8549.99 into the EU came to €15.1m between September 2025 and August 2026 (down 3% on the year before); Norway supplied 34%, followed by United Kingdom.
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 Taiwan duty is free, the GCC duty is 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 8549.99 worth US$89m in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 2nd with US$2m.
Questions and answers
What is the EU import duty for CN code 8549 99 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 8549.99 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$6m), followed by the United Kingdom.