Classification and customs conclusion
A complete household electric kettle that boils water and switches off automatically is generally classified under CN 85167970 / TARIC 8516797000, other domestic electrothermic appliances. The current third-country duty is 2.7%. The conclusion assumes a new, finished appliance whose function is limited to heating water; plumbed heaters, beverage makers, commercial boilers, multifunction cookers and separately imported parts require a fresh analysis.
Duty, origin and import VAT
Import VAT is charged at the rate of the Member State of importation on the customs value plus duty and statutory additions. The standard rates relevant to these editions are Germany 19%, France 20%, Spain 21%, Italy 22%, Poland 23% and the Netherlands 21%. Preferential duty requires actual originating status and valid proof under the applicable agreement; shipment from a partner country is not enough. TARIC must be checked on the customs-acceptance date for sanctions, suspensions and trade-defence measures.
CE and electrical compliance
Before placing the kettle on the EU market, the importer must verify the Low Voltage Directive 2014/35/EU, EMC Directive 2014/30/EU, RoHS and Regulation (EU) 2023/988. The technical file should address EN IEC 60335-1 and EN 60335-2-15, dry-boil and thermal protection, EMC, risk assessment, EU declaration of conformity, CE marking, traceability and instructions in the destination language. Wi-Fi or Bluetooth also brings the Radio Equipment Directive into scope.
Food-contact and environmental duties
The interior, lid, filter, gasket, plastics, coatings and adhesives must comply with Regulation (EC) 1935/2004 and any material-specific measure, including Regulation (EU) 10/2011 for plastics where applicable. WEEE registration, producer responsibility, packaging obligations and waste markings are handled in each Member State. Electrical conformity does not replace migration evidence for hot-water-contact materials.
Technical and customs file
Retain the invoice, transport and origin records, specification, circuit diagrams, bill of materials, heater and thermostat details, dry-boil protection evidence, safety/EMC/RoHS reports, food-contact declarations and migration tests, EU declaration, labels and instructions. Suggested description: “Household electric kettle, resistance heated, ... L, ... V, ... W, automatic shutoff and boil-dry protection, detachable base, no beverage-preparation function, model ..., new.”
Classification boundaries
Reassess the code and conformity route for a storage or instantaneous water heater, hot-and-cold dispenser, coffee or tea maker, commercial urn, pressure appliance, connected product, unassembled set or separate kettle body, base, heating element, thermostat or control board. Customs release does not by itself authorize sale on the EU market.
Official sources
Sources reviewed September 21, 2026: EU TARIC 8516797000; Low Voltage Directive 2014/35/EU; EMC Directive 2014/30/EU; General Product Safety Regulation (EU) 2023/988; Food-contact Regulation (EC) 1935/2004; EU RoHS; EU WEEE; Access2Markets.