CN code: 8549 14 90
Unsorted and not containing lead, cadmium or mercury · other
Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.
- EUDR
- Out of scope of EUDR
- Duty
- 0 % (fri) MFN
- VAT
- 25 %
- Next
- Customs declaration
Suggested classification
Chapter 85 — Chapter 85 - 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
8549 14 90 --- Other
Why this?
- CHAPTER_NOTE_85_1 Chapter note
This chapter does not cover:(
- a) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;(
- b) articles of glass of heading 7011;(
- c) machines and apparatus of heading 8486;(
- d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary science (heading 9018); or(
- e) electrically heated furniture of Chapter 94.
- CHAPTER_NOTE_85_10 Chapter note
10Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).
EUR-Lex 02025R1926-20260101 - CHAPTER_NOTE_85_11 Chapter note
For the purposes of heading 8539, the expression light-emitting diode (LED) light sources covers:(
- a) light-emitting diode (LED) modules which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact;(
- b) light-emitting diode (LED) lamps which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.
EUDR status
Duties and restrictions
Erga omnes — applies to all third countries.
Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).
Tullverket 2026-05-13- All third countries 1008 — Export control - WasteFN CD572FN CD574FN CD573FN CD576FN CD577
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
What do I do now?
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
8549 14 90 - About the data sources and refresh cadence