Classification and customs conclusion
A finished household electric thermopot that heats a reservoir, maintains temperature and dispenses hot water is generally best tested under CN 85167970 / TARIC 8516797000, other electrothermic appliances of a kind used for domestic purposes, with a current third-country duty of 2.7%. CN 85161080 may become relevant only where the objective characteristics establish a storage water heater rather than a countertop beverage-water appliance. A simple kettle, coffee/tea maker, hot-and-cold dispenser, plumbed heater, commercial urn or separate part must be classified independently. Because the boundary depends on construction and intended function, a Binding Tariff Information decision is the reliable route for repeated or high-value imports.
Duty, origin and import VAT
Import VAT is charged at the Member State rate on customs value plus duty and statutory additions: the standard rates relevant to these editions are Germany 19%, France 20%, Spain and the Netherlands 21%, Italy 22% and Poland 23%. A preference requires actual originating status, the product-specific rule and valid proof; shipment from a preference country is not enough. Check TARIC on the declaration-acceptance date for autonomous suspensions, sanctions and trade-defence measures. EVFTA origin must be proved under the agreement and does not arise merely because the invoice or container comes from Vietnam.
CE and electrical compliance
Before placing the product on the EU market, the importer must map its exact configuration against the Low Voltage Directive 2014/35/EU, EMC Directive 2014/30/EU, RoHS Directive and GPSR 2023/988. The technical file normally evaluates EN IEC 60335-1 and EN 60335-2-15 for liquid-heating appliances, including lid security, pump lock, accessible temperatures, steam, boil-dry and overheat protection. It requires risk assessment, test reports, EU declaration of conformity, CE marking, traceability and instructions in the destination language. Wi-Fi or Bluetooth adds the Radio Equipment Directive; CE is a documented conformity conclusion, not a mark obtained from customs.
Hot-water-contact and environmental duties
The tank, lid, tubing, spout, gaskets, plastics, coatings and adhesives in contact with hot water must comply with Regulation 1935/2004 and applicable material-specific rules, including Regulation 10/2011 for relevant plastics. Migration evidence must reflect the actual temperature and repeated-use conditions. The producer or importer must also address WEEE registration, RoHS substance restrictions, packaging EPR and national recycling registration in each market. A safety report does not replace food-contact declarations, and customs release does not establish lawful placing on the market.
Technical and customs file
Keep the invoice, transport and origin record; photos, capacity, voltage, wattage, temperature range and dispensing method; circuit, bill of materials, heater, thermostat, fuse, pump and child-lock details; LVD/EMC/RoHS and food-contact reports; risk assessment, declaration, labels, EU responsible-person data and instructions. A useful declaration is: “Household electric thermopot/hot-water dispenser, ... L reservoir, ... V, ... W, resistance heating with keep-warm control, pump dispensing and child lock, no refrigeration and no coffee/tea preparation, model ..., new.” The customs description and conformity identity must refer to the same model.
When the classification changes
Reassess the code and legislation where the unit refrigerates water, connects permanently to a water supply, works as a building water heater, prepares coffee or tea, is intended for professional catering, operates under pressure, contains radio, arrives as a set or is imported as a tank, pump, heater, thermostat, board or cord. The tariff result, preferential origin, CE scope, food-contact status and EPR registrations are separate legal questions.
Official sources
Sources checked September 21, 2026: EU TARIC consultation; EU tariff classification and BTI; Low Voltage Directive 2014/35/EU; EMC Directive 2014/30/EU; General Product Safety Regulation (EU) 2023/988; Food-contact Regulation (EC) 1935/2004.