EU classification and duty conclusion
PVC-insulated electric wire or cable rated above 80 V and not over 1,000 V, imported without connectors, is examined in CN heading 8544 49. A common split is CN 8544 49 91 where the individual conductor wires exceed 0.51 mm in diameter, and CN 8544 49 95 for other conductors in the above-80-V branch not more specifically covered. The standard third-country duty is generally 3.7%, but the live TARIC measure, origin and exact CN/TARIC code govern. Vietnam codes 85444941 and 85444942 have no direct legal effect in the EU.
How to choose the CN code
Record conductor metal, strand count and individual strand diameter, nominal cross-section, number of cores, insulation and sheath compounds, voltage U0/U, shielding, armour, connector status, fire-performance class and intended installation. GRI 1 and 6 apply to the objective construction. The commercial terms “wire” and “cable” do not replace the CN wording. For recurring imports or a borderline product, obtain Binding Tariff Information before shipment.
Duty, VAT and origin
Customs value and origin are separate from classification. Import VAT is charged under the destination Member State rules: examples are Germany 19%, France 20%, Spain 21%, Italy 22%, Poland 23% and the Netherlands 21%. Preferential duty requires the product-specific origin rule and valid proof. Check TARIC on the declaration date for preferences, sanctions, surveillance or trade-defence measures.
CPR, CE and product compliance
Cable permanently installed in construction works may fall under the Construction Products Regulation and harmonised standard EN 50575, requiring a Declaration of Performance, CE marking and the correct reaction-to-fire class. Electrical products within 50–1,000 V AC or 75–1,500 V DC must also be assessed against the Low Voltage Directive when its scope and placing-on-market conditions are met. RoHS and REACH duties depend on the product, use and supply-chain role; do not treat a customs code as proof of compliance.
Import file and declaration
Keep the invoice, transport and origin evidence, customs-value support, cross-section drawing, BOM, conductor and polymer specifications, voltage and fire-class records, test reports, Declaration of Performance, EU Declaration of Conformity where applicable, CE/label artwork and importer traceability. Suggested declaration: “PVC-insulated copper power cable, ... cores, ... mm², rated .../... V, without connectors, CPR class ..., model ..., new; CN reference 854449...”.
Cases requiring reclassification
Reclassify conductors fitted with connectors, coaxial cable, winding wire, vehicle wiring sets, optical-fibre cable, telecom conductors in a specific branch and cable above 1,000 V. CPR, LVD, RoHS, REACH, customs origin and trade remedies remain independent assessments.
Official EU sources
Sources checked September 22, 2026: EU TARIC; EU tariff classification; EU Binding Tariff Information; Construction Products Regulation 305/2011; Low Voltage Directive 2014/35/EU; RoHS Directive 2011/65/EU.