Commodity code8507600083
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
›Electric accumulators, including separators therefor, whether or not rectangular (including square)
›Lithium-ion
›Litowo-jonowe (z wył. zużytych)
›a length of 570 mm or more, but not more than 610 mm, -a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW, for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60
a length of 570 mm or more, but not more than 610 mm, -a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW,for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60
Binding Tariff Information (BTI) examples for 8507 60 00 83
HUBTIHU190000-2025-6348715343HUgold
Lithium iron phosphate battery system for electric vehicles
lithium iron phosphate (LFP) cellsGRI 1, 6
DEBTI36716/25-1DEgold
Lithium-ion battery module for traction batteries
komponenty elektroniczne (ogniwa litowo-jonowe)GRI 1, 6
PLBTIWIT-2025-001442PLsilver
30,000 mAh lithium-polymer power bank
akumulator litowo-polimerowyGRI 1, 3b, 5b, 6
DEBTI33685/25-1DEgold
Lithium iron phosphate battery cell
materiały elektrochemiczne (LFP)GRI 1, 6
IEBTIIENEN004-2025-BTI37IEgold
Portable power bank with lithium-ion battery
komponenty elektroniczne (akumulator litowo-jonowy)GRI 1, 6
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
41 docs
X060X061X062X063X064X065+35
Tariff measures
Effective date
2026-03-02
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | — | R1832/21 |
| ERGA OMNES (excl. RU, BY) | Autonomous suspension under end-use | 1.3% | 2 condition(s) | R2605/25 |
| ERGA OMNES | Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0% | 2 condition(s) | R2658/87 |
| ERGA OMNES | Airworthiness tariff suspension | 0% | 2 condition(s) | R1517/18 |
| AD | Customs Union Duty | 0% | — | D0680/90 |
| AL | Tariff preference | 0% | — | D0332/09 |
| BA | Tariff preference | 0% | — | D0474/08 |
| CA | Tariff preference | 0% | — | D0037/17 |
| CAMER | Tariff preference | 0% | — | D0734/12 |
| CARI (excl. HT) | Tariff preference | 0% | — | D0805/08 |
| CH | Tariff preference | 0% | — | R2840/72 |
| CI | Tariff preference | 0% | — | D0156/09 |
| CL | Tariff preference | 0% | — | D3016/24 |
| CM | Tariff preference | 0% | — | D0152/09 |
| CO | Tariff preference | 0% | — | D0735/12 |
| DZ | Tariff preference | 0% | — | D0690/05 |
| EBA | Tariff preference | 0% | — | R0978/12 |
| EC | Tariff preference | 0% | — | D2369/16 |
| EEA | Tariff preference | 0% | 2 condition(s) | D0001/94 |
| EG | Tariff preference | 0% | — | D0635/04 |
| EH | Tariff preference | 0% | — | D2022/25 |
| ESA | Tariff preference | 0% | — | D0196/12 |
| EUCA | Tariff preference | 0% | 2 condition(s) | D0037/17 |
| FJ | Tariff preference | 0% | — | D0729/09 |
| FO | Tariff preference | 0% | — | D0126/97 |
| GB | Tariff preference | 0% | — | D2253/20 |
| GE | Tariff preference | 0% | — | D0494/14 |
| GH | Tariff preference | 0% | — | D1850/16 |
| GSP (excl. IN) | Tariff preference | 0% | — | R0978/12 |
| GSP+ | Tariff preference | 0% | — | R0978/12 |
| IL | Tariff preference | 0% | 2 condition(s) | D0855/09 |
| JO | Tariff preference | 0% | — | D0357/02 |
| JP | Tariff preference | 0% | — | D1907/18 |
| KE | Tariff preference | 0% | — | D1647/24 |
| KR | Tariff preference | 0% | — | D0265/11 |
| LB | Tariff preference | 0% | — | D0356/06 |
| LOMB | Tariff preference | 0% | — | D1764/21 |
| MA | Tariff preference | 0% | — | D0204/00 |
| MD | Tariff preference | 0% | — | D0492/14 |
| ME | Tariff preference | 0% | — | D0224/10 |
| MK | Tariff preference | 0% | — | D0239/04 |
| MX | Tariff preference | 0% | — | D0415/00 |
| NZ | Tariff preference | 0% | — | D0244/24 |
| PE | Tariff preference | 0% | — | D0735/12 |
| PG | Tariff preference | 0% | — | D0729/09 |
| PS | Tariff preference | 0% | — | D0430/97 |
| SADC EPA | Tariff preference | 0% | — | D1623/16 |
| SB | Tariff preference | 0% | — | D0729/09 |
| SG | Tariff preference | 0% | — | D1875/19 |
| SM | Customs Union Duty | 0% | — | D0245/02 |
| SWITZ | Tariff preference | 0% | 3 condition(s) | R2840/72 |
| SY | Tariff preference | 0% | — | R2216/78 |
| TN | Tariff preference | 0% | — | D0238/98 |
| TR | Customs Union Duty | 0% | — | D0142/96 |
| UA | Tariff preference | 0% | — | D0295/14 |
| VN | Tariff preference | 0% | — | D0753/20 |
| WS | Tariff preference | 0% | — | D0729/09 |
| XC | Tariff preference | 0% | — | A0001/85 |
| XK | Tariff preference | 0% | — | D0342/16 |
| XL | Tariff preference | 0% | — | A0001/85 |
| XS | Tariff preference | 0% | — | D0036/10 |
| ZA | Tariff preference | 0% | — | D1623/16 |
Notes
TM861The suspension of the autonomous Common Customs Tariff duties for the agricultural and industrial products, listed in the Annex of Regulation (EU) 2021/2278, does not apply to any mixtures, preparations or products made up of different components containing these products. Article 1 paragraph 2 of Regulation (EU) 2021/2278
EU001The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)).
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Trade restrictions and policies
Declaration of subheading submitted to legal restrictions (net weight/supplementary unit)ERGA OMNESR2583/22
Declaration of subheading submitted to legal restrictions (net weight/supplementary unit)
ERGA OMNESR2583/22
Conditions
- R001Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 35.001 kg— Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
- R002Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 28 kg— Declared subheading allowed
- R003Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0 kg— Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
Notes
- CD801Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit) are respected. If not, check the respective figures and correct if necessary. Otherwise, another goods code should be declared.
Export authorization (Dual use)ALLTCR2003/25
Export authorization (Dual use)
ALLTCR2003/25
Documents / references
X060X061X062X063X064X065X066X067X068X070X071Y901
Conditions
- Y001Other conditions: X060— Import/export allowed after control
- Y005Other conditions: X061— Import/export allowed after control
- Y010Other conditions: X062— Import/export allowed after control
- Y015Other conditions: X063— Import/export allowed after control
- Y020Other conditions: X064— Import/export allowed after control
- Y025Other conditions: X065— Import/export allowed after control
- Y030Other conditions: X066— Import/export allowed after control
- Y035Other conditions: X067— Import/export allowed after control
- Y040Other conditions: X068— Import/export allowed after control
- Y045Other conditions: X070— Import/export allowed after control
- Y050Other conditions: X071— Import/export allowed after control
- Y090Other conditions: Y901— Import/export allowed after control
- Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- DU178Goods 3A001e from the dual use list.
- CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.
Export control of fluorinated greenhouse gasesALLTCR0573/24
Export control of fluorinated greenhouse gases
ALLTCR0573/24
Documents / references
Y121Y123Y160Y163
Conditions
- Y001Other conditions: Y123— Import/export allowed after control
- Y010Other conditions: Y160— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YB001Other conditions: Y121— Import/export allowed after control
- YB010Other conditions: Y160— Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YC001Other conditions: Y163— Import/export allowed after control
- YC010Other conditions: Y160— Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD918By virtue of Article 22 (1) of Regulation (EU) 2024/573 export of fluorinated greenhouse gases, and products and equipment containing those gases or whose functioning relies upon those gases shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 20(4) and (5).By virtue of Article 20(5) a valid registration in the F-Gas Portal at the moment of export constitutes a licence required under Article 22.By virtue of Article 22 (1), second paragraph, the provisions from Article 22 (1) do not apply to products and equipment that are personal effects.By virtue of Article 11(3) export of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II empty, or fully or partially filled, shall be prohibited. Such containers may only be stored or transported for subsequent disposal. The containers for laboratory or analytical uses of fluorinated greenhouse gases are excluded from export prohibition (Article 11(3)).By virtue of Article 12.9. of Regulation (EU) 2024/573 containers containing fluorinated greenhouse gases listed in Annex I and intended for direct export shall be labelled with an indication that the contents of the container are for direct export only.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.By virtue of article 22.5 of Reg. (EU) 573/2024 each undertaking with an establishment within the Union shall take all necessary measures to ensure that the export of refrigeration and air-conditioning equipment and of heat pumps, does not violate import restrictions that the importing state has notified under the Protocol.
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X858Y811
Conditions
- Y001Other conditions: Y811— Import/export allowed after control
- Y010Other conditions: X858— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM956it shall be prohibited: to sell, supply, transfer or export, directly or indirectly, machinery as listed in Annex XIV, whether or not originating in the Union, to any person, entity or body in Belarus or for use in Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1s.1 (COUNCIL REGULATION (EU) 2022/355)
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X803X805Y801Y802
Conditions
- Y001Other conditions: Y801— Import/export allowed after control
- Y002Other conditions: Y802— Import/export allowed after control
- Y010Other conditions: X803— Import/export allowed after control
- Y030Other conditions: X805— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD904It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Belarus’ military and technological enhancement, or the development of the defence and security sector, as listed in Annex Va, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Article 1f (COUNCIL REGULATION (EU) 2022/355)
- TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Notes
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import control on restricted goods and technologiesKPR1509/17
Import control on restricted goods and technologies
KPR1509/17
Documents / references
Y920
Conditions
- Y001Other conditions: Y920— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- DU178Goods 3A001e from the dual use list.
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export control on restricted goods and technologiesKPR1509/17
Export control on restricted goods and technologies
KPR1509/17
Documents / references
C052Y920
Conditions
- Y001Other conditions: Y920— Import/export allowed after control
- Y002Other conditions: C052— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- DU178Goods 3A001e from the dual use list.
- CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X837X840Y708Y833
Conditions
- Y001Other conditions: X834— Import/export allowed after control
- Y002Other conditions: X837— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X840X990X991Y987Y995
Conditions
- Y001Other conditions: X990— Import/export allowed after control
- Y002Other conditions: X991— Import/export allowed after control
- Y010Other conditions: Y987— Import/export allowed after control
- Y020Other conditions: Y995— Import/export allowed after control
- Y071Other conditions: X840— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)
- CD903Regulation (EU) No 833/2014 (Article 2a):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as listed in Annex VII, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Documents / references
X802Y997
Conditions
- Y001Other conditions: Y997— Export allowed
- Y005Other conditions: X802— Export allowed
- Y009Other conditions: the condition is not fulfilled— Export is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Documents / references
X985Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y003Other conditions: X985— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Taxes
Value Added Tax (VAT)
| Code | Description | Rate | Applies to | Legal basis |
|---|---|---|---|---|
| V020 | Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland | 8% | ERGA OMNES | P1751/19 |
| V052 | Devices for writing and reading texts in Braille | 8% | ERGA OMNES | P2670/23 |
| V120 | For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use. | 8% | ERGA OMNES | P1751/19 |
| V999 | Other | 23% | ERGA OMNES | P1751/19 |
Related tariff codes
Parent code85076000Litowo-jonowe (z wył. zużytych)
Codes in the same group
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Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "a length of 570 mm or more, but not more than 610 mm, -a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW,for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "a length of 570 mm or more, but not more than 610 mm, -a width of 210 mm or more, but not more than 240 mm, -a height of 100 mm or more, but not more than 125 mm, -a weight of 28 kg or more, but not more than 35 kg, and -a capacity of not more than 2500 Ah and a nominal energy of less than 8,4 kW,for use in the manufacture of vehicles of subheadings 8703 60, 8703 70, 8703 80 and 8704 60" with all costs included.
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