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85412100
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›Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals

With a dissipation rate of less than 1 W

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
52 docs
X060X061X062X063X064X065+46
Preferences
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%
Notes
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.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Transistor for control unit board mounting

półprzewodnik (krzem)GRI 1GRI 6
DEgold683/25-1

Package of six red LEDs in dome housing

półprzewodnik (materiał LED)GRI 1GRI 6
DEgold777/25-1

PbS photoresistor/detector

siarczek ołowiu (PbS)GRI 1GRI 6
DEgold907/25-1

SAW filter with piezoelectric crystal

kryształ piezoelektrycznyGRI 1GRI 6
DEgold935/25-1

LED emitter circuit on ceramic/silicon substrate

półprzewodnik (LED)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition and scope — small-signal transistors

Subheading 8541 21 covers transistors with a dissipation rating not exceeding 1 W. Includes small-signal BJTs, small-power MOSFETs, JFETs in SOT-23, SOT-223, TO-92 packages. Used for signal amplification, logic switching and control. Transistors above 1 W are classified under 8541 29. Under ITA, transistors qualify for a zero MFN rate.

Regulatory requirements and ITA

Transistors are subject to RoHS 2. Under ITA, they qualify for 0% rate. CBAM does not apply. Military transistors may be subject to dual-use controls.

Duty rates

ITA provides 0% rate. MFN rates in TARIC. Mass-imported components. VAT is charged.

Frequently asked questions

What does the 1 W criterion in subheading 8541 21 mean?
The 1 W criterion refers to the maximum dissipation rating specified by the manufacturer. Transistors up to 1 W are typically small-signal types in SOT-23, TO-92 packages. Transistors above 1 W (power transistors) are classified under 8541 29.
Do transistors benefit from the ITA 0% rate?
Yes. Transistors as semiconductor devices qualify for zero MFN rate under ITA from signatory countries.
Are transistors subject to CBAM?
No, products classified under CN code 85 41 21 are not directly subject to the requirements of this regulation. However, importers should verify whether the product falls under other applicable EU regulations for this product category. Current rules should be checked in the TARIC system.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "With a dissipation rate of less than 1 W" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "With a dissipation rate of less than 1 W" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate