Subheading · Chapter 85 · Heading 8535
8535.21: For a voltage of less than 72,5 kV
Circuit breakers under 72.5 kV
8535.21 is the HS subheading for circuit breakers under 72.5 kV, under heading 8535 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8535 21 00 00 For a voltage of less than 72.5 kv 2%
- 8535 21 00 10 For use in certain types of aircraft 2%
- 8535 21 00 90 Other 2%
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
- 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 1 of 2 lines
Import requirements 3
- 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
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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–Ceuta & Melilla agreement | Ceuta & Melilla | 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–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Arab Emirates | £8.4m | 38.7% | -41.8% |
 France | £5.1m | 23.7% | +181.9% |
 Australia | £2.7m | 12.3% | +180% |
 Germany | £1.4m | 6.4% | +145.8% |
 Brazil | £1.1m | 5% | -72.5% |
 China | £940k | 4.3% | +161.4% |
 United States | £538k | 2.5% | -21.5% |
 India | £525k | 2.4% | -78.8% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$429.4kUS$429.4k+US$3m+US$53.5m+> US$123.1m
Exports: 104
- Mexico: US$189.5m
- China: US$163.5m
- Germany: US$125.8m
- United States: US$123.1m
- United Kingdom: US$89.3m
- South Korea: US$88.7m
- Italy: US$82.9m
- France: US$63.7m
- Australia: US$63.1m
- Türkiye: US$59.1m
- Switzerland: US$53.5m
- Japan: US$38.8m
- Poland: US$37.9m
- Romania: US$37.6m
- India: US$37.4m
- Hungary: US$32.7m
- Singapore: US$31.3m
- United Arab Emirates: US$28.8m
- Brazil: US$21.8m
- Russia: US$16.4m
- Czechia: US$12.1m
- South Africa: US$7.2m
- Slovakia: US$7.1m
- Spain: US$6.7m
- Canada: US$5.5m
- Netherlands: US$3m
- Sweden: US$2.7m
- Austria: US$2.7m
- Philippines: US$2.5m
- Thailand: US$2.2m
- Norway: US$2.1m
- New Zealand: US$1.7m
- Hong Kong SAR China: US$1.6m
- Malaysia: US$1.6m
- Estonia: US$1.5m
- Taiwan: US$1.3m
- Portugal: US$983.6k
- Ireland: US$716.2k
- Morocco: US$669k
- Kazakhstan: US$597.5k
- Saudi Arabia: US$583.1k
- Lithuania: US$579.7k
- Belgium: US$578.2k
- Uruguay: US$566.1k
- Bulgaria: US$555.5k
- Denmark: US$549.3k
- Finland: US$512.1k
- Egypt: US$492k
- Serbia: US$488.5k
- Greece: US$434k
- Slovenia: US$429.4k
- Indonesia: US$390.3k
- Vietnam: US$357.3k
- Colombia: US$336.7k
- Croatia: US$318.3k
- Latvia: US$300.6k
- Ukraine: US$187.7k
- Uzbekistan: US$155.1k
- Armenia: US$91.6k
- Argentina: US$78.6k
Trade value (US$) no reported trade < US$980.4kUS$980.4k+US$4.1m+US$20.9m+> US$53.9m
Imports: 199
- United States: US$240.6m
- Türkiye: US$77.9m
- Germany: US$67.1m
- Brazil: US$60.9m
- Saudi Arabia: US$55.2m
- Dominican Republic: US$53.9m
- Canada: US$53m
- Romania: US$50.7m
- Malaysia: US$48m
- Netherlands: US$46.6m
- Hungary: US$46.3m
- China: US$46.2m
- France: US$34.9m
- Indonesia: US$31.8m
- United Kingdom: US$30.1m
- Egypt: US$27.4m
- Poland: US$27.4m
- Czechia: US$24.5m
- Vietnam: US$23.3m
- Taiwan: US$20.9m
- Mexico: US$17.3m
- Japan: US$17.3m
- South Africa: US$15.8m
- Spain: US$15.2m
- Ukraine: US$13.5m
- Kazakhstan: US$13.3m
- Belgium: US$12.3m
- Colombia: US$11.5m
- Australia: US$11.3m
- South Korea: US$10.9m
- India: US$10.6m
- Philippines: US$10.6m
- Russia: US$10.2m
- Thailand: US$8.6m
- United Arab Emirates: US$7.9m
- Nigeria: US$7.3m
- Myanmar (Burma): US$7.1m
- Ireland: US$7m
- Zimbabwe: US$7m
- Italy: US$7m
- Singapore: US$6.3m
- Morocco: US$6.1m
- Bangladesh: US$5m
- Chile: US$4.8m
- Iran: US$4.8m
- Pakistan: US$4.7m
- Azerbaijan: US$4.7m
- Slovakia: US$4.6m
- Oman: US$4.5m
- Iraq: US$4.1m
- Uzbekistan: US$4.1m
- Hong Kong SAR China: US$4m
- Paraguay: US$3.9m
- Costa Rica: US$3.8m
- Austria: US$3.6m
- Israel: US$3.5m
- Tanzania: US$3.4m
- Zambia: US$3.4m
- Portugal: US$2.7m
- Sweden: US$2.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mexico | US$189.5m | 13% |
| 2 | China | US$163.5m | 11.2% |
| 3 | Germany | US$125.8m | 8.6% |
| 4 | United States | US$123.1m | 8.4% |
| 5 | United Kingdom | US$89.3m | 6.1% |
| 6 |  South Korea | US$88.7m | 6.1% |
| 7 |  Italy | US$82.9m | 5.7% |
| 8 | France | US$63.7m | 4.4% |
| 9 | Australia | US$63.1m | 4.3% |
| 10 |  Türkiye | US$59.1m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$240.6m | 16.5% |
| 2 | Türkiye | US$77.9m | 5.3% |
| 3 | Germany | US$67.1m | 4.6% |
| 4 | Brazil | US$60.9m | 4.2% |
| 5 |  Saudi Arabia | US$55.2m | 3.8% |
| 6 |  Dominican Republic | US$53.9m | 3.7% |
| 7 |  Canada | US$53m | 3.6% |
| 8 |  Romania | US$50.7m | 3.5% |
| 9 |  Malaysia | US$48m | 3.3% |
| 10 |  Netherlands | US$46.6m | 3.2% |
Binding rulings for similar goods 1
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.
- 600016092 HMRC
An automatic vacuum circuit breaker (VCB) for a locomotive’s 25 kV electrical system. The device connects and disconnects the locomotive from the overhead supply and protects the traction system by tripping and interrupting the circuit following an electrical fault, such as overcurrent. It has a…
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff divides subheading 8535.21 into 2 tariff lines; the duty is 2%.
Subheading 8535.21 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of circuit breakers under 72.5 kV into the UK came to £21.7m between September 2025 and August 2026 (down 20% on the year before); United Arab Emirates supplied 39%, followed by France.
In 2024, countries exported circuit breakers under 72.5 kV worth US$1.5bn (+10.6% year on year).
The largest exporter was Mexico (US$189.5m), followed by China.
Products classified here
Questions and answers
What is the HS code for for a voltage of less than 72,5 kV?
For a voltage of less than 72,5 kV fall under HS subheading 8535.21, part of heading 8535, in section XVI of the Harmonized System.
What is the import duty on for a voltage of less than 72,5 kV in the UK?
Under the UK Global Tariff, imports under 8535.21 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on for a voltage of less than 72,5 kV in the EU?
Under the EU Combined Nomenclature, imports under 8535.21 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most for a voltage of less than 72,5 kV?
Mexico, with US$189.5m in 2024 (13% of world exports).
Which countries can export circuit breakers under 72.5 kV to the UK duty-free?
174 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 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on circuit breakers under 72.5 kV?
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 circuit breakers under 72.5 kV from?
In the 12 months to August 2026, the largest suppliers were United Arab Emirates (39%), France (24%) and Australia (12%), out of total imports of £21.7m.