HS 8504Electronics

Power Transformers - HS 8504 classification, duty and landed cost

Power Transformers moves through customs under HS heading 8504. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
8504.23	Liquid dielectric transformers >10,000 kVA
8548.00	Electrical parts of machinery, n.e.s.

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 6% CE + WEEE + RoHS + Radio Equipment Directive; USB-C mandate on many devices.
United States	0% - 5% FCC Part 15 authorization; UL/NRTL for mains-powered goods.
China	0% - 10% Plus 13% VAT; CCC on consumer electronics; MIIT type approval.
India	7.5% - 20% BCD + AIDC + 18% GST; BIS CRS registration on 60+ e-goods.
UAE	5% GCC CET; TDRA type approval on wireless devices.

Worked landed-cost example

20 MT of Power Transformers at FOB USD 12,000 per MT, sea freight to a representative port of discharge.

FOB valueUSD 240,000

Freight + insuranceUSD 15,600

CIF valueUSD 255,600

Import duty @ ~8% (indicative for Electronics)USD 20,448

VAT / GST @ ~5% on CIF+dutyUSD 13,802

Landed cost ≈ USD 289,850 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· CE (EU), FCC (US), CCC (China), BIS CRS (India), TDRA (UAE) type approval where applicable.
· RoHS (EU 2011/65) and WEEE producer registration for EU destinations.
· Battery Directive / Regulation compliance for products shipped with lithium cells (UN 38.3).

Top exporting countries

· China
· Germany
· India
· South Korea

Frequently asked questions

What HS heading covers Power Transformers?

Power Transformers is classified under HS 8504.23. Chapters 84 and 85 cover ADP and electrical equipment; Chapter 90 covers precision instruments.

What type-approval is needed?

CE (EU), FCC (US), CCC (China), BIS CRS (India), TDRA (UAE), MIC (Japan) and KC (South Korea) each apply to specified electronics.

Are there battery restrictions?

Devices with lithium cells must have a UN 38.3 test summary and be packed to IATA DGR / IMDG SP 188/230. EU Battery Regulation 2023/1542 adds passport requirements from 2027.

Does WEEE apply?

Yes for EU destinations. The importer must be registered in each Member State's producer responsibility scheme and mark the crossed-out wheelie bin.

What Incoterm dominates Power Transformers?

FCA or FOB port of loading for wholesale trade; DDP is common for e-commerce direct-to-consumer with local IOR arrangements.