85419000
ELEKTRISCHE MASCHINEN, APPARATE, GERÄTE UND ANDERE ELEKTROTECHNISCHE WAREN, TEILE DAVON; TONAUFNAHME- ODER TONWIEDERGABEGERÄTE, BILD- UND TONAUFZEICHNUNGS- ODER -WIEDERGABEGERÄTE FÜR DAS FERNSEHEN, TEILE UND ZUBEHÖR FÜR DIESE GERÄTE›Halbleiterbauelemente (z. B. Dioden, Transistoren, halbleiterbasierte Wandler); lichtempfindliche Halbleiterbauelemente, einschließlich Photovoltaikzellen, auch zu Modulen zusammengebaut oder in Tafeln eingebaut; Leuchtdioden (LED), auch mit anderen Leuchtdioden zusammengebaut; montierte piezoelektrische Kristalle
Halbleiterbauelemente, Teile
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
46 Dok.
X060X061X062X063X064X065+40
Praferenzen
ERGA OMNES 0%ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%ZA 0%
Hinweise
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.
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”.
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.
Export authorization (Dual use)ALLTCR2003/25
Export authorization (Dual use)
ALLTCR2003/25
Dokumente / Referenzen
X060X061X062X063X064X065X066X067X068X070X071Y901
Bedingungen
- 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
Hinweise
- 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.
- DU753Goods 3A501 from the dual use list.
- DU663Goods 3A001h from the dual use list.
- DU648Goods 3C005 from the dual use list.
Import control of mercuryALLTCR0852/17
Import control of mercury
ALLTCR0852/17
Dokumente / Referenzen
Y924Y969
Bedingungen
- Y001Other conditions: Y924— Import/export allowed after control
- Y002Other conditions: Y969— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- 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 mercuryALLTCR0852/17
Export control of mercury
ALLTCR0852/17
Dokumente / Referenzen
Y924Y969
Bedingungen
- Y001Other conditions: Y924— Import/export allowed after control
- Y002Other conditions: Y969— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- 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.
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- 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)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719— Import/export allowed after control
- Y010Other conditions: Y745— Import/export allowed after control
- Y020Other conditions: X844— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X803X805Y801Y802
Bedingungen
- 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
Hinweise
- 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
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- 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
Dokumente / Referenzen
Y920
Bedingungen
- Y001Other conditions: Y920— Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
- DU663Goods 3A001h from the dual use list.
- DU648Goods 3C005 from the dual use list.
Export control on restricted goods and technologiesKPR1509/17
Export control on restricted goods and technologies
KPR1509/17
Dokumente / Referenzen
C052Y920
Bedingungen
- 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
Hinweise
- CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
- DU663Goods 3A001h from the dual use list.
- DU648Goods 3C005 from the dual use list.
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- Y001Other conditions: X834— 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
Hinweise
- 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 controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Hinweise
- 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 controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X840X990X991Y987
Bedingungen
- Y001Other conditions: X990— Import/export allowed after control
- Y002Other conditions: X991— Import/export allowed after control
- Y010Other conditions: Y987— 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
Hinweise
- 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
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997— Export allowed
- Y005Other conditions: X802— Export allowed
- Y009Other conditions: the condition is not fulfilled— Export is not allowed
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
X985Y984
Bedingungen
- 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
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
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 Poland
19%V052Devices for writing and reading texts in Braille
19%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.
19%V999Other
19%Codes derselben Gruppe
854110Halbleiterbauelemente, Dioden, ausgenommen Photodioden und Leuchtdioden (LED)854121Halbleiterbauelemente, Transistoren, ausgenommen Phototransistoren, mit einer Verlustleistung von weniger als 1 W854129Halbleiterbauelemente, Transistoren, ausgenommen Phototransistoren, andere854130Halbleiterbauelemente, Thyristoren, Diacs und Triacs, ausgenommen lichtempfindliche Bauelemente854141Halbleiterbauelemente, lichtempfindliche Halbleiterbauelemente, einschließlich Photovoltaikzellen, auch zu Modulen zusammengebaut oder in Tafeln eingebaut, Leuchtdioden (LED)854142Halbleiterbauelemente, lichtempfindliche Halbleiterbauelemente, Photovoltaikzellen, nicht zu Modulen zusammengebaut oder nicht in Tafeln eingebaut854143Halbleiterbauelemente, lichtempfindliche Halbleiterbauelemente, Photovoltaikzellen, zu Modulen zusammengebaut oder in Tafeln eingebaut854149Halbleiterbauelemente, lichtempfindliche Halbleiterbauelemente, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold759/23-1
Copper heat sink for high-power laser diodes
KupferGRI 1GRI 6
ITgold-BTI0065
Aluminium frames for photovoltaic panels
AluminiumGRI 1GRI 6
DEgold047/23-1
Aluminium frame profiles for photovoltaic modules
AluminiumGRI 1GRI 6
DEgold437/23-1
Unassembled aluminum frame for photovoltaic modules
AluminiumGRI 1GRI 2aGRI 6
DEgold345/23-1
Unassembled aluminum frame for photovoltaic modules
AluminiumGRI 1GRI 2aGRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Definition und Geltungsbereich der Unterposition 854190 — Teile für Halbleiter
Unterposition 854190 der Kombinierten Nomenklatur umfasst Teile für Halbleiterbauelemente, gefasste piezoelektrische Kristalle, Leuchtdioden (LED) und Photovoltaikzellen, die nicht in spezifischeren Unterpositionen der Position 8541 eingereiht sind. Typische Waren sind Keramik- und Metallgehäuse für Dioden und Transistoren, Leadframes, Kühlkörper für Leistungshalbleiter, Linsenkappen für LEDs und Keramiksubstrate für Halbleitermodule. Die Einreihung in 854190 erfordert, dass das Teil als Bestandteil erkennbar ist, der ausschließlich oder hauptsächlich für Halbleiterbauelemente der Position 8541 bestimmt ist. Leadframes aus gestanztem und vergoldetem Kupferband zählen zu den volumenstärksten Waren dieser Unterposition. Teile für Halbleiterbauelemente sind von Teilen für integrierte Schaltungen (854290) und von unbearbeiteten Halbleitermaterialien wie Siliziumwafern (Position 3818) zu unterscheiden. Die Einreihung erfolgt nach den AV, Regeln 1 und 6, unter Berücksichtigung der Anmerkungen zu Abschnitt XVI und Kapitel 85 der KN. Bei Einreihungszweifeln empfiehlt sich ein Antrag auf verbindliche Zolltarifauskunft (vZTA) bei der zuständigen Zollbehörde.
Regulatorische Anforderungen und ITA-Präferenzen für Halbleiterteile
Teile für Halbleiterbauelemente der Unterposition 854190 unterliegen als elektronische Bauteile der RoHS-2-Richtlinie (2011/65/EU in der geänderten Fassung), die die Verwendung von Blei, Quecksilber, Cadmium, sechswertigem Chrom, PBB, PBDE und vier Phthalaten (DEHP, DBP, BBP, DIBP) beschränkt. Der Importeur sollte eine RoHS-Konformitätserklärung des Herstellers oder Lieferanten vorhalten. Im Rahmen des ITA (Informationstechnologie-Abkommen) profitieren Halbleitererzeugnisse und deren Teile bei der Einfuhr in die EU aus ITA-Unterzeichnerstaaten — darunter USA, Japan, Taiwan, Südkorea und China — von einem MFN-Zollsatz von null Prozent. Die WEEE-2-Richtlinie (2012/19/EU) gilt für Elektro- und Elektronikfertiggeräte, nicht für industrielle Bauteile, wobei der Importeur beachten sollte, dass das Endprodukt Sammel- und Recyclingpflichten unterliegt. CBAM gilt nicht für Halbleitererzeugnisse des Kapitels 85. Für die Einfuhr sind eine EORI-Nummer, eine korrekte Zollanmeldung, eine Handelsrechnung und eine technische Spezifikation erforderlich.
Zollsätze und TARIC-Einreihung für Unterposition 854190
Die aktuellen MFN-Zollsätze für Waren der Unterposition 854190 sind in der TARIC-Datenbank der Europäischen Kommission vor jeder Zollabfertigung zu überprüfen. Als IT-Produkte im Rahmen des ITA profitieren Teile für Halbleiterbauelemente bei der Einfuhr aus ITA-Unterzeichnerstaaten von einem MFN-Zollsatz von null Prozent. Die ITA-Erweiterung von 2016 bestätigte den Anwendungsbereich für Halbleiterbauteilteile. Präferenzielle Zollsätze im Rahmen von EU-Freihandelsabkommen wie CETA mit Kanada, EU-Korea, WPA mit Japan, EVFTA mit Vietnam und TCA mit dem Vereinigten Königreich können bei Erfüllung der Ursprungsregeln und Vorlage geeigneter Ursprungsnachweise (EUR.1, Erklärung auf der Rechnung oder REX-Registrierung) zusätzliche Vorteile bieten. Einfuhren aus Russland und Belarus können Sanktionsbeschränkungen nach geltenden EU-Ratsverordnungen unterliegen. Der Importeur sollte den 10-stelligen TARIC-Code vor der Abfertigung überprüfen, da sich die Codes bei jährlichen KN-Aktualisierungen ändern können. Bei jeder Einfuhr wird die nationale Mehrwertsteuer erhoben.
Häufig gestellte Fragen
Profitieren Teile für Halbleiterbauelemente der Unterposition 854190 vom ITA-Nullzollsatz?
Ja. Im Rahmen des ITA (Informationstechnologie-Abkommen) profitieren Teile für Halbleiterbauelemente der Unterposition 854190 bei der Einfuhr in die EU aus ITA-Unterzeichnerstaaten von einem MFN-Zollsatz von null Prozent. Dies betrifft Einfuhren u. a. aus den USA, Japan, Taiwan, Südkorea, China und Singapur. Die ITA-II-Erweiterung von 2016 bestätigte den präferentiellen Anwendungsbereich für Halbleiterbauteile. Für Einfuhren aus Nicht-ITA-Staaten gelten die Standard-MFN-Sätze, die in der TARIC-Datenbank zu überprüfen sind.
Wie unterscheidet man Unterposition 854190 von 854290 in der Kombinierten Nomenklatur?
Unterposition 854190 umfasst Teile für diskrete Halbleiterbauelemente der Position 8541, wie Dioden, Transistoren, Thyristoren, LEDs und Photovoltaikzellen. Unterposition 854290 umfasst hingegen Teile für integrierte Schaltungen (monolithisch, hybrid und Multichip) der Position 8542. Das entscheidende Kriterium ist die Bestimmung des Teils: Ist ein Gehäuse, Leadframe oder Kühlkörper für ein diskretes Halbleiterbauelement bestimmt, fällt es unter 854190; ist es für eine integrierte Schaltung bestimmt, unter 854290. Bei Zweifeln empfiehlt sich ein Antrag auf vZTA.
Erfordert die Einfuhr von Leadframes für Dioden eine RoHS-Dokumentation?
Leadframes für Dioden der Unterposition 854190 unterliegen als Bauteile für Elektro- und Elektronikgeräte den Anforderungen der RoHS-2-Richtlinie (2011/65/EU). Der Importeur sollte eine Konformitätserklärung des Lieferanten vorhalten, die bestätigt, dass der Leadframe keine beschränkten Stoffe über den zulässigen Konzentrationen enthält. Dies betrifft Blei, Quecksilber, Cadmium, sechswertiges Chrom, PBB, PBDE und vier Phthalate. Die RoHS-Dokumentation ist eine Standardanforderung in der Elektronik-Lieferkette und sollte vor der Zollabfertigung überprüft werden.
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