Classification and import conclusion
Conditional conclusion: a complete colour LCD/LED smart television with an internal TV tuner and direct-view flat screen is normally classified in CN 8528 72 40. “Smart” connectivity does not move it to computers. A display without tuner, OLED or other non-LCD technology, projector, set-top box, signage display, panel module or incomplete kit must be reviewed separately. New goods are not generally prohibited, but customs release does not authorize EU sale unless all applicable CE, radio, energy, chemical, waste and consumer-product duties are met.
CN 85287240 conditions
Apply GIR 1 and 6 to the configuration presented. Record the tuner and broadcast standards, LCD panel and LED backlight, diagonal, resolution, recording/reproducing hardware, ports, Wi-Fi/Bluetooth bands, power supply and imported completeness. EU classification regulations confirm that tuner and decoding electronics can give an incomplete assembly the essential character of a television, but each kit requires GIR 2(a) evidence. Streaming applications alone do not prove a tuner. Request Binding Tariff Information where the display/TV boundary or technology affects duty.
Customs duty, origin and VAT
The conventional third-country duty for CN 85287240 is commonly 14%, but the binding answer must come from live TARIC for the ten-digit code, origin and acceptance date. Preferential duty requires qualifying origin and valid proof; shipment and assembly locations do not automatically confer origin. Check trade-defence, sanctions and TARIC measures independently. Import VAT is charged on customs value plus duty and incidentals at the destination Member State's standard rate unless a specific rule applies. Deferment or postponed accounting changes cash flow, not classification.
CE, RED and technical file
A smart TV with Wi-Fi/Bluetooth is radio equipment under Directive 2014/53/EU. The manufacturer must perform conformity assessment, prepare the EU Declaration of Conformity and technical documentation, apply CE marking, provide traceability and instructions, and ensure radio spectrum, EMC, safety and—where applicable—RED cybersecurity/privacy requirements. The EU importer must verify these before placing the product on the market and place its name/address on the product, packaging or accompanying document as permitted. Module approval does not replace assessment of the finished TV and simultaneous transmitters.
Ecodesign, energy label and EPREL
Regulation (EU) 2019/2021 sets ecodesign requirements for electronic displays, including power, standby/networked standby, repairability, spare parts, software and information; smart TVs must ship with network standby disabled by default as required. Delegated Regulation (EU) 2019/2013 requires the A–G energy label, SDR/HDR consumption, diagonal and resolution. Register the exact model and technical documentation in EPREL before market placement, supply printed/electronic labels and show the class/range in online advertising and distance sales.
RoHS, REACH, WEEE and GPSR
RoHS restricts hazardous substances; REACH governs restricted substances and candidate-list communication; WEEE requires producer registration, financing, marking and reporting in each sales country. Packaging EPR is additional. Regulation (EU) 2023/988 (GPSR) requires risk analysis, traceability, responsible economic operators, incident/recall processes and compliant distance-sales information. Connected-TV voice, account and viewing data require GDPR roles, privacy information, security, update periods and processor review.
Import file and declaration
Keep invoice, packing list, transport document, origin evidence, BTI if any, BOM, tuner/panel data, test reports, risk assessment, RED DoC, technical file, CE artwork, EPREL record, energy label, RoHS/REACH declarations, WEEE/EPR registrations, instructions, software-update policy and traceability. Use a precise declaration such as “Colour smart television receiver, direct-view LCD panel with LED backlight, integrated digital TV tuner, Wi-Fi/Bluetooth, diagonal ... cm, model ..., new, origin ..., CN candidate 85287240.”
Official EU sources
Official sources checked 12 September 2026: EU electronic-display requirements, Radio Equipment Directive 2014/53/EU, EU VAT rates and EU TARIC consultation. Also verify Regulations (EU) 2019/2021 and 2019/2013, RoHS Directive 2011/65/EU, WEEE Directive 2012/19/EU and GPSR 2023/988 in EUR-Lex. TARIC, sanctions, harmonised standards and EPREL obligations must be rechecked immediately before import and market placement.
Risk controls
Control the same model across customs, RF reports, DoC and EPREL. A changed panel, power board, antenna, firmware region or model suffix can invalidate prior evidence. Purchase contracts should allocate reclassification, extra duty, failed conformity, storage, re-export, corrective software, recall and EPR costs. Keep a representative sample and release checklist for each destination Member State.
Limits of guidance
This article is conditional information, not BTI or a conformity decision. A final opinion requires panel technology, size, tuner, broadcast standards, recorder/player, RF bands, power supply, model variants, software functions, manufacturing stages, origin and destination. National VAT, EPR, language and market-surveillance procedures remain country-specific.