Subheading · Chapter 85 · Heading 8504
8504.31: Having a power handling capacity not exceeding 1 kVA
Small transformers up to 1 kVA
8504.31 is the HS subheading for small transformers up to 1 kVA, under heading 8504 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8504 31 00 00 Having a power handling capacity not exceeding 1 kva p/st
- Measuring transformers p/st
- 8504 31 21 00 For voltage measurement p/st
- 8504 31 21 10 For use in civil aircraft Free+3p/st
- 8504 31 21 90 Other Free+4p/st
- 8504 31 29 00 Other p/st
- 8504 31 29 10 For use in civil aircraft Free+3p/st
- 8504 31 29 90 Other Free+4p/st
- 8504 31 80 00 Other p/st
- 8504 31 80 10 For use in civil aircraft Free+3p/st
- 8504 31 80 15 Electrical transformer with<br>- a capacity of 192 watts or 216 watts<br>- dimensions of not more than 27.1 x 26.6 x 18 mm<br>- an operating temperature range of - 40 °c or more, but not more than + 125 °c<br>- three or four inductively coupled copper wire windings and<br>- 9 connection pins at the bottom<br> Free+4p/st
- 8504 31 80 30 Transformers, having a power handling capacity of not more than 1 kva for use in the manufacture of static converters and goods of heading 8537 Free+4p/st
- 8504 31 80 50 Transformers for use in the manufacture of electronic drivers, control devices and led light sources for lighting industry Free+4p/st
- 8504 31 80 90 Other Free+4p/st
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 6 of 9 lines
Import requirements 2
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £35.9m | 35.6% | +10.3% |
 United States | £13.7m | 13.5% | +32.8% |
 Spain | £7m | 6.9% | -20% |
 Italy | £6.7m | 6.7% | -47% |
 Germany | £6.2m | 6.1% | -17.6% |
 India | £3m | 2.9% | +2.9% |
 France | £2.8m | 2.8% | +12.4% |
 Vietnam | £2.3m | 2.3% | +216.7% |
Same subheading in other tariffs
EU 3.7% Third-country duty 3 tariff lines 
Türkiye 50% – 100% Statutory rate (Law 474) 5 tariff lines · average 60% USA Free – 6.6% General (MFN) 3 tariff lines · average 2.7% The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$209.6kUS$209.6k+US$10.7m+US$51.8m+> US$175.9m
Exports: 165
- China: US$2.3bn
- Germany: US$414.1m
- United States: US$367.4m
- Mexico: US$230.6m
- Italy: US$175.9m
- India: US$149.6m
- Czechia: US$132m
- Vietnam: US$128.5m
- France: US$121.8m
- Japan: US$107.4m
- Spain: US$104.6m
- Türkiye: US$97.8m
- Austria: US$91.6m
- Hong Kong SAR China: US$81m
- United Kingdom: US$61.9m
- South Korea: US$52.7m
- Malaysia: US$51.8m
- Bulgaria: US$51.2m
- Poland: US$50.6m
- Thailand: US$48.6m
- Netherlands: US$46.7m
- Philippines: US$46.2m
- Hungary: US$45.6m
- Taiwan: US$45.2m
- Switzerland: US$39.5m
- Croatia: US$37.8m
- Romania: US$36.2m
- Canada: US$34.7m
- Singapore: US$33.9m
- Indonesia: US$30.4m
- Tunisia: US$28.6m
- Belgium: US$26.8m
- Denmark: US$24m
- Sweden: US$19.3m
- Sri Lanka: US$19.3m
- Slovakia: US$17m
- Finland: US$16.8m
- Dominican Republic: US$16.7m
- Myanmar (Burma): US$11.8m
- Israel: US$11.2m
- Kyrgyzstan: US$10.7m
- Estonia: US$10.4m
- Ireland: US$9.9m
- Brazil: US$9.1m
- Ukraine: US$9.1m
- Russia: US$8.2m
- Morocco: US$7.5m
- Slovenia: US$7m
- Laos: US$6.6m
- Serbia: US$6.3m
- South Africa: US$5.3m
- Costa Rica: US$5m
- Norway: US$4.9m
- Australia: US$4.7m
- Greece: US$4.1m
- Latvia: US$4m
- Portugal: US$3.5m
- Cambodia: US$3.1m
- Luxembourg: US$2.9m
- St Kitts & Nevis: US$2.5m
Trade value (US$) no reported trade < US$1.3mUS$1.3m+US$10.5m+US$77.2m+> US$209.2m
Imports: 215
- United States: US$668.5m
- Hong Kong SAR China: US$396.4m
- Germany: US$376.4m
- Mexico: US$373.5m
- Japan: US$250.8m
- Vietnam: US$241.4m
- Thailand: US$209.2m
- China: US$177.8m
- India: US$163m
- Canada: US$156.8m
- France: US$151.7m
- Italy: US$123.3m
- Saudi Arabia: US$114.8m
- South Korea: US$114.7m
- United Kingdom: US$111.1m
- Taiwan: US$99.2m
- Malaysia: US$97.8m
- Poland: US$96.1m
- Spain: US$89.2m
- Czechia: US$87.5m
- Hungary: US$79.2m
- Brazil: US$77.2m
- Switzerland: US$75.8m
- Austria: US$69.1m
- Netherlands: US$66.9m
- Singapore: US$60.2m
- Belgium: US$59.6m
- Sweden: US$51.4m
- Türkiye: US$47.8m
- Romania: US$47.4m
- Indonesia: US$45.8m
- Philippines: US$45.5m
- Australia: US$44m
- Denmark: US$39.2m
- Russia: US$38m
- Norway: US$33.9m
- Slovakia: US$32.8m
- Ukraine: US$28.8m
- Finland: US$28.5m
- United Arab Emirates: US$24.9m
- Cambodia: US$24.7m
- Greece: US$24.3m
- Portugal: US$20.3m
- Ireland: US$20m
- Israel: US$18.1m
- Egypt: US$15.3m
- Estonia: US$13.4m
- Colombia: US$12.5m
- Serbia: US$12.2m
- Argentina: US$11.5m
- Morocco: US$11m
- Bulgaria: US$10.8m
- Tunisia: US$10.7m
- Slovenia: US$10.5m
- Kazakhstan: US$10.4m
- Lithuania: US$10.1m
- Chile: US$8.5m
- Qatar: US$7.5m
- Croatia: US$7.3m
- New Zealand: US$7.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2.3bn | 41.5% |
| 2 | Germany | US$414.1m | 7.5% |
| 3 | United States | US$367.4m | 6.6% |
| 4 |  Mexico | US$230.6m | 4.2% |
| 5 | Italy | US$175.9m | 3.2% |
| 6 | India | US$149.6m | 2.7% |
| 7 |  Czechia | US$132m | 2.4% |
| 8 | Vietnam | US$128.5m | 2.3% |
| 9 | France | US$121.8m | 2.2% |
| 10 |  Japan | US$107.4m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$668.5m | 12.1% |
| 2 |  Hong Kong SAR China | US$396.4m | 7.1% |
| 3 | Germany | US$376.4m | 6.8% |
| 4 | Mexico | US$373.5m | 6.7% |
| 5 | Japan | US$250.8m | 4.5% |
| 6 | Vietnam | US$241.4m | 4.4% |
| 7 |  Thailand | US$209.2m | 3.8% |
| 8 | China | US$177.8m | 3.2% |
| 9 | India | US$163m | 2.9% |
| 10 |  Canada | US$156.8m | 2.8% |
In the UK Global Tariff, subheading 8504.31 covers 9 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8504.31 into 3 tariff lines; the duty is 3.7%.
Goods from 175 countries can enter the UK at a preferential rate instead of the standard Free; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported small transformers up to 1 kVA worth £101m (down 5% on the year before), at an average of £27.00 per kg; China supplied 36%, followed by United States.
World trade in small transformers up to 1 kVA reached US$5.5bn in 2024, up 0.7% on 2023.
China was the largest exporter with 41.5% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for having a power handling capacity not exceeding 1 kVA?
Having a power handling capacity not exceeding 1 kVA fall under HS subheading 8504.31, part of heading 8504, in section XVI of the Harmonized System.
What is the import duty on having a power handling capacity not exceeding 1… in the UK?
Under the UK Global Tariff, imports under 8504.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on having a power handling capacity not exceeding 1… in the EU?
Under the EU Combined Nomenclature, imports under 8504.31 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most having a power handling capacity not exceeding 1…?
China, with US$2.3bn in 2024 (41.5% of world exports).
Which countries can export small transformers up to 1 kVA to the UK duty-free?
175 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on small transformers up to 1 kVA?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import small transformers up to 1 kVA from?
In the 12 months to August 2026, the largest suppliers were China (36%), United States (14%) and Spain (7%), out of total imports of £101m.