Classification and tariff conclusion
A new discrete rectifier, Zener, Schottky or microwave diode, other than a photosensitive diode or LED, is generally classified in CN/TARIC 8541100000. The conventional third-country customs duty is 0%. The conclusion assumes the component is imported as a diode, not as an integrated circuit, populated board, power module or finished apparatus.
Scope of CN 85411000
GIR 1 and 6 and Chapter 85 Note 12(a) control. The dossier should identify silicon, SiC or GaN, diode function, maximum current, reverse voltage, package, die/wafer status and part number. LEDs belong to 854141; photovoltaic cells to 854142/43; other photosensitive devices to 854149; transistors and integrated circuits to their own provisions.
Customs value and import VAT
Import VAT is charged at the rate of the Member State of import on customs value plus duty and relevant additions. A zero customs rate does not remove valuation, origin or declaration duties. Preferential origin normally creates no lower rate than zero, but non-preferential origin remains important for trade measures, statistics, sanctions and marking claims.
RoHS, REACH and placing on the market
A bare diode is not automatically a standalone CE-marked product. The importer and downstream manufacturer should obtain material declarations supporting RoHS compliance of the finished EEE and communicate REACH Candidate List information where Article 33 or SCIP duties are triggered. CE, EMC, LVD, RED, WEEE and ecodesign must be assessed for the finished equipment, not mechanically copied onto every loose component.
Dual-use and origin screening
Screen high-performance, radiation-hardened, microwave and specially designed devices against Annex I to Regulation (EU) 2021/821 and check sanctions, destination, end-user and end-use. Commodity code alone cannot decide export-control status. Document wafer fabrication, assembly and testing when origin is commercially or legally material.
Import dossier
Keep invoice, packing list, transport, datasheet, package and pin drawings, marking photographs, electrical ratings, material composition, manufacturing sites, lot/date code, new-goods evidence, origin analysis and RoHS/REACH declarations. Suggested description: “New discrete silicon Schottky diode, non-photosensitive, non-LED, ... A, ... V, package ..., part number ...”.
Cases requiring reclassification
A bridge rectifier, multi-diode power module, component with control circuitry, populated PCB, LED, photodiode, transistor, thyristor or integrated circuit requires a new classification and compliance analysis.
Official sources
Sources checked 22 September 2026: EU TARIC; RoHS Directive 2011/65/EU; REACH Regulation (EC) 1907/2006; EU Dual-Use Regulation 2021/821.