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Celna24.com
Commodity code85395200
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 filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources
Light-emitting diode (LED) lamps

Light-emitting diode (LED) lamps

Binding Tariff Information (BTI) examples for 8539 52 00 00
DEBTI2146/24-1DEgold

LED lamp with GU10 socket

komponenty elektroniczne (LED, PCB)GRI 1, 5b, 6
DEBTI21887/25-1DEgold

LED filament linear lamp 3W S14s

elektronika (dioda LED, komponenty elektroniczne)GRI 1, 5b, 6
DEBTI21823/25-1DEgold

LED reflector lamp GU10 6.5W 2700K dimmable

komponenty elektroniczne (LED, PCB, elementy elektryczne)GRI 1, 5b, 6
DEBTI1818/24-1DEgold

LED lamp with E27 screw base

komponenty elektroniczne (LED, PCB)GRI 1, 5b, 6
DEBTI3114/25-1DEgold

LED lamp with GU10 socket

komponenty elektroniczne (LED, PCB)GRI 1, 5b, 6
Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
28 docs
Y924Y969X858Y811L152Y727+22

Tariff measures

Effective date
2026-03-01
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.7%R1832/21
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
ERGA OMNESAirworthiness tariff suspension0%2 condition(s)R1517/18
ADCustoms Union Duty0%D0680/90
ALTariff preference0%D0332/09
BATariff preference0%D0474/08
CATariff preference0%D0037/17
CAMERTariff preference0%D0734/12
CARI (excl. HT)Tariff preference0%D0805/08
CHTariff preference0%R2840/72
CITariff preference0%D0156/09
CLTariff preference0%D3016/24
CMTariff preference0%D0152/09
COTariff preference0%D0735/12
DZTariff preference0%D0690/05
EBATariff preference0%R0978/12
ECTariff preference0%D2369/16
EEATariff preference0%2 condition(s)D0001/94
EGTariff preference0%D0635/04
EHTariff preference0%D2022/25
ESATariff preference0%D0196/12
EUCATariff preference0%2 condition(s)D0037/17
FJTariff preference0%D0729/09
FOTariff preference0%D0126/97
GBTariff preference0%D2253/20
GETariff preference0%D0494/14
GHTariff preference0%D1850/16
GSP (excl. IN)Tariff preference0%R0978/12
GSP+Tariff preference0%R0978/12
ILTariff preference0%2 condition(s)D0855/09
JOTariff preference0%D0357/02
JPTariff preference0%D1907/18
KETariff preference0%D1647/24
KRTariff preference0%D0265/11
LBTariff preference0%D0356/06
LOMBTariff preference0%D1764/21
MATariff preference0%D0204/00
MDTariff preference0%D0492/14
METariff preference0%D0224/10
MKTariff preference0%D0239/04
MXTariff preference0%D0415/00
NZTariff preference0%D0244/24
PETariff preference0%D0735/12
PGTariff preference0%D0729/09
PSTariff preference0%D0430/97
SADC EPATariff preference0%D1623/16
SBTariff preference0%D0729/09
SGTariff preference0%D1875/19
SMCustoms Union Duty0%D0245/02
SWITZTariff preference0%3 condition(s)R2840/72
SYTariff preference0%R2216/78
TNTariff preference0%D0238/98
TRCustoms Union Duty0%D0142/96
UATariff preference0%D0295/14
VNTariff preference0%D0753/20
WSTariff preference0%D0729/09
XCTariff preference0%A0001/85
XKTariff preference0%D0342/16
XLTariff preference0%A0001/85
XSTariff preference0%D0490/13
ZATariff preference0%D1623/16
Notes
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.
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.
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

Import control of mercury
Documents / references
Y924Y969
Conditions
  • Y001Other conditions: Y924Import/export allowed after control
  • Y002Other conditions: Y969Import/export allowed after control
  • Y003Other conditions: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD799The export and import of the mercury-added products set out in Annex II to Regulation (EU) 2017/852 shall be prohibited according to Article 5 of Regulation (EU) 2017/852. The prohibition laid down in the first paragraph shall not apply to any of the following mercury-added products:(a) products that are essential for civil protection and military uses;(b) products for research, for calibration of instrumentation, or for use as a reference standard.
Export control of mercury
Documents / references
Y924Y969
Conditions
  • Y001Other conditions: Y924Import/export allowed after control
  • Y002Other conditions: Y969Import/export allowed after control
  • Y003Other conditions: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD799The export and import of the mercury-added products set out in Annex II to Regulation (EU) 2017/852 shall be prohibited according to Article 5 of Regulation (EU) 2017/852. The prohibition laid down in the first paragraph shall not apply to any of the following mercury-added products:(a) products that are essential for civil protection and military uses;(b) products for research, for calibration of instrumentation, or for use as a reference standard.
Export control
Documents / references
X858Y811
Conditions
  • Y001Other conditions: Y811Import/export allowed after control
  • Y010Other conditions: X858Import/export allowed after control
  • Y090Other conditions: the condition is not fulfilledImport/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)
Import control
Documents / references
L152Y727Y728Y870
Conditions
  • Y001Other conditions: Y727Import/export allowed after control
  • Y010Other conditions: Y728Import/export allowed after control
  • Y050Other conditions: L152Import/export allowed after control
  • Y080Other conditions: Y870Import/export allowed after control
  • Y090Other conditions: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import prohibition
Notes
  • TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibition
Notes
  • TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export control
Documents / references
X834X837X840Y708Y833
Conditions
  • Y001Other conditions: X834Import/export allowed after control
  • Y005Other conditions: X840Import/export allowed after control
  • Y007Other conditions: X837Import/export allowed after control
  • Y010Other conditions: Y833Import/export allowed after control
  • Y030Other conditions: Y708Import/export allowed after control
  • Y090Other conditions: the condition is not fulfilledImport/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.
Import control
Documents / references
L129L142L143Y859Y874
Conditions
  • B001Presentation of a certificate/licence/document: L142Import allowed
  • B002Presentation of a certificate/licence/document: Y874Import allowed
  • B003Presentation of a certificate/licence/document: L129Import allowed
  • B004Presentation of a certificate/licence/document: L143Import allowed
  • B030Presentation of a certificate/licence/document: Y859Import allowed
  • B090Presentation of a certificate/licence/document: the condition is not fulfilledImport is not allowed
Notes
  • CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Export control on restricted goods and technologies
Documents / references
Y920Y921
Conditions
  • Y001Other conditions: Y920Import/export allowed after control
  • Y002Other conditions: Y921Import/export allowed after control
  • Y003Other conditions: the condition is not fulfilledImport/export not allowed after control
Notes
  • CD664The list set out in this Annex shall not include products identified as consumer goods packaged for retail sale for personal use or packaged for individual use, with the exception of isopropanol.
  • TM826Goods from Annex II (entries referred to in point (11)(c)) of Regulation (EU) No 697/2013 (OJ L 198) - Laboratory equipment, including parts and accessories for such equipment, for the (destructive or non-destructive) analysis or detection of chemical substances, with the exception of equipment, including parts or accessories, specifically designed for medical use.
  • CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
Export control
Documents / references
X802Y997
Conditions
  • Y001Other conditions: Y997Export allowed
  • Y005Other conditions: X802Export allowed
  • Y009Other conditions: the condition is not fulfilledExport 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 control
Documents / references
N954U045U078U079Y997
Conditions
  • Y001Other conditions: Y997Import allowed
  • Y002Other conditions: U078Import allowed
  • Y003Other conditions: U079Import allowed
  • Y005Other conditions: N954Import allowed
  • Y007Other conditions: U045Import allowed
  • Y009Other conditions: the condition is not fulfilledImport 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 control
Documents / references
N954U045U078U079Y984
Conditions
  • Y001Other conditions: Y984Import/export allowed after control
  • Y002Other conditions: N954Import/export allowed after control
  • Y005Other conditions: U045Import/export allowed after control
  • Y006Other conditions: U078Import/export allowed after control
  • Y007Other conditions: U079Import/export allowed after control
  • Y009Other conditions: the condition is not fulfilledImport/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 control
Documents / references
X985Y984
Conditions
  • Y001Other conditions: Y984Import/export allowed after control
  • Y003Other conditions: X985Import/export allowed after control
  • Y004Other conditions: the condition is not fulfilledImport/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)
CodeDescriptionRateApplies toLegal basis
V020Medical 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 Poland8%ERGA OMNESP1751/19
V052Devices for writing and reading texts in Braille8%ERGA OMNESP2670/23
V120For 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 OMNESP1751/19
V999Other23%ERGA OMNESP1751/19