HS 854142 Photovoltaic cells not assembled in modules or made up into panels

Quick Answer: Photovoltaic cells not assembled in modules or made up into panels imported under HS 854142 enter the UK and EU duty-free, while the US imposes a 35% ad valorem tariff under the MFN rate for certain lines. This classification covers individual solar cells, which are the fundamental components that convert sunlight into electricity, before they are integrated into larger solar panels or modules. Importers should be aware of the significant duty differential between major trading blocs. This highlights the importance of accurate classification for cost-effective trade strategies. CustomTariffs aggregates this data to assist businesses in navigating international trade regulations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8541420000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8541420000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
85414200 Free — —
8541420010 — — ["No.","W"]
8541420080 — — ["No.","W"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 854142 cover?

This subheading covers individual photovoltaic cells, whether or not encapsulated, that are not yet assembled into modules or made up into panels. According to the World Customs Organization's Harmonized System Explanatory Notes, these are semiconductor devices that convert light energy into electrical energy. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the basic, unassembled components of solar technology, such as silicon wafers treated to exhibit the photovoltaic effect, before they are integrated into larger structures for practical energy generation.

What falls outside HS 854142?

The following products are excluded from HS 854142: photovoltaic cells that have been assembled into modules or made up into panels, even if these are not yet ready for direct connection to the grid. Also excluded are complete solar panels, solar power systems, and devices that generate electricity through other means, such as thermoelectric generators or wind turbines. For instance, a fully assembled solar panel, often classified under HS 854143, would not fall under this subheading.

What are common classification mistakes for HS 854142?

A common error is misclassifying partially assembled solar components or individual cells that have undergone minor processing beyond their basic semiconductor function. For example, if a photovoltaic cell has been fitted with connecting wires or a protective coating, it may no longer be considered "not assembled in modules or made up into panels" and could potentially fall under a more advanced subheading, such as HS 854143. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods is crucial.

How should importers classify products under HS 854142?

The correct procedure for classifying products under HS 854142 involves a thorough examination of the product's physical characteristics and its stage of assembly. Importers and customs brokers must verify that the photovoltaic cells are indeed individual units and have not been integrated into any form of module or panel. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the product's technical specifications are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 854142?

A shipment of 1,000 individual monocrystalline silicon photovoltaic cells, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 8541.42.0000.

Which trade agreements reduce duties for HS 854142?

Several free trade agreements may reduce the applicable duty rate for HS 854142, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction.

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Which HS Codes Are Related?

HS 854143 HS 854141 HS 854110 HS 850171 HS 854130 HS 854121

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 854142 (photovoltaic cells not assembled in modules or panels)?

Import duty rates for HS code 854142 can vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. The EU TARIC system and the UK Trade Tariff also provide specific rates. It is crucial to consult the most current tariff schedule for the importing country at the time of entry to determine the applicable duty. For instance, while the US MFN rate is 0.00%, specific trade actions or other preferential agreements might alter this for certain origins.

How is HS code 854142 classified? What are the key criteria for distinguishing these cells from other solar components?

HS code 854142 specifically covers 'Photovoltaic cells, whether or not assembled in modules or made up into panels; parts thereof.' The key classification criterion is that the goods must be individual photovoltaic cells, meaning the basic semiconductor device that converts light into electricity. They should not be assembled into a functional module or panel, nor be parts of such assembled units. The WCO (World Customs Organization) Explanatory Notes provide further guidance, emphasizing that these are the fundamental building blocks of solar panels. If the cells are interconnected and framed to form a functional unit, they would typically be classified under a different heading, such as 8541.43 (Solar cells assembled in modules or made up into panels).

What documentation is typically required when importing goods classified under HS 854142?

Standard import documentation is generally required for HS code 854142. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some countries may also require specific product certifications or declarations related to safety or environmental standards, although these are less common for unassembled cells compared to finished solar panels. Always verify the specific requirements with the customs authority of the destination country.

Which common trade agreements might affect the duty rates for HS code 854142, and how can importers benefit?

Trade agreements can significantly reduce or eliminate duties on goods classified under HS 854142. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer preferential treatment for goods originating from Canada or Mexico. The European Union has numerous Free Trade Agreements (FTAs) with various countries that can provide duty-free or reduced-duty access for photovoltaic cells. Similarly, the UK has its own set of FTAs post-Brexit. To benefit from these agreements, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin or an origin declaration on the invoice, as required by the importing country's customs regulations.

How is the import duty for HS 854142 calculated? Can you provide a numerical example?

The calculation of import duty depends on the duty rate applied. This can be an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For HS code 854142, ad valorem rates are common. Let's assume an importing country applies a 3.5% ad valorem duty rate on photovoltaic cells from a specific origin. If an importer brings in 1,000 photovoltaic cells with a declared customs value of $5 per cell, the total value of the shipment is 1,000 cells * $5/cell = $5,000. The import duty would then be calculated as 3.5% of $5,000. Duty = 0.035 * $5,000 = $175. This duty amount is added to other potential import costs like taxes and fees.