HS 854143 Photovoltaic cells assembled in modules or made up into panels
Quick Answer: Photovoltaic cells assembled in modules or made up into panels imported under HS 854143 enter the UK and EU duty-free, while the US applies a 35% ad valorem duty rate under the Most Favored Nation (MFN) tariff. This classification covers solar panels and similar assemblies designed to convert light energy into electrical energy, including those with integrated inverters or mounting frames. Importers should be aware of potential trade remedies or specific country-of-origin requirements that may impact landed costs, particularly for goods destined for the United States. CustomTariffs aggregates this data to assist in compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541430000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541430000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 85414300 | Free | — | — |
| 8541430010 | — | — | ["No.","W"] |
| 8541430080 | — | — | ["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?
What products does HS 854143 cover?
This subheading covers photovoltaic cells, whether or not assembled in modules or made up into panels, which convert light energy into electrical energy. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes individual solar cells and assemblies of these cells, such as those found in solar panels. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to finished or semi-finished solar panels and modules designed for electricity generation.
What falls outside HS 854143?
The following products are excluded from HS 854143: individual photovoltaic cells not assembled into modules or made up into panels, which are classified under HS 854142. Also excluded are solar water heaters (HS 8419), solar-powered toys (Chapter 95), and solar-powered lighting fixtures where the primary function is illumination rather than electricity generation for broader use (often classified under specific lighting headings). Devices that merely use solar power for a specific function, like calculators, are also classified elsewhere.
What are common classification mistakes for HS 854143?
A common error is misclassifying individual, unassembled photovoltaic cells under this subheading; these should be classified under HS 854142. Another mistake involves confusing solar panels with other solar-powered devices or components. For instance, a complete solar power system that includes inverters, batteries, and mounting hardware might be classified under a different heading depending on its principal function or the most significant component, as per General Rule of Interpretation (GRI) 3.
How should importers classify products under HS 854143?
The correct procedure for classifying products under HS 854143 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must verify if the product consists of photovoltaic cells assembled into modules or panels. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO Explanatory Notes are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 854143?
A 100-watt solar panel module weighing 5 kg and declared at a customs value of $50 USD would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS 854143. Therefore, the calculation is 0% × $50 USD = $0.00 USD. Many countries have eliminated duties on solar panels to promote renewable energy adoption.
Which trade agreements reduce duties for HS 854143?
Several free trade agreements may reduce the applicable duty rate for HS 854143, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) can also offer preferential rates, often Free, for originating goods from eligible developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the specific jurisdiction and origin of the goods.
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FAQ
What are the typical import duty rates for HS code 854143 (Photovoltaic cells assembled in modules or made up into panels)?
The Most Favored Nation (MFN) duty rate for HS code 854143 is 0.00% in the United States. In the European Union, under the TARIC system, the rate is also 0.00%. The UK Trade Tariff also lists a 0.00% duty rate for this classification. However, specific preferential rates under trade agreements or temporary measures can vary. For instance, certain anti-dumping duties or safeguard measures might apply in some jurisdictions, leading to higher effective rates, such as the 35% example you provided, which could be indicative of such measures in specific markets or under particular circumstances.
How is the duty calculated for HS 854143, and can you provide an example?
The duty for HS code 854143 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 0.00%, and you import photovoltaic modules valued at $10,000, the duty would be $10,000 * 0.00% = $0.00. If, hypothetically, a specific trade measure imposed a 3.5% ad valorem duty, the calculation would be $10,000 * 3.5% = $350.00. Always verify the applicable duty rate for your specific import destination and circumstances.
What documentation is typically required when importing goods classified under HS 854143?
Standard import documentation for HS 854143 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country, you may also need a certificate of origin to claim preferential duty rates under trade agreements. For photovoltaic modules, specific certifications related to safety standards (e.g., UL certification in the US, CE marking in the EU) or country of origin may be requested by customs authorities to ensure compliance with technical regulations and trade policies.
Which major trade agreements might offer preferential duty rates for HS code 854143?
Several trade agreements can impact duty rates for HS code 854143. For example, the United States has agreements like the US-Mexico-Canada Agreement (USMCA), which may offer preferential treatment for goods meeting specific rules of origin. The European Union has numerous Free Trade Agreements (FTAs) with countries worldwide, potentially reducing or eliminating duties. Similarly, the UK has its own set of FTAs post-Brexit. Importers should consult the specific trade agreement between their country of origin and the destination country, and verify the rules of origin to determine eligibility for preferential rates.
What are the key criteria for classifying goods under HS 854143, distinguishing them from other photovoltaic-related HS codes?
HS code 854143 specifically covers 'Photovoltaic cells assembled in modules or made up into panels'. The key criterion is that the photovoltaic cells must be assembled into a functional module or panel structure. This distinguishes them from unassembled photovoltaic cells (which fall under HS 854142) or individual components. The cells are typically interconnected electrically and encased in a protective structure, ready for installation and power generation. If the goods are merely individual cells not yet assembled into a module or panel, they would be classified under a different heading.