HS 854921 Of a kind used principally for the recovery of precious metal
Quick Answer: Waste and scrap of precious metal, and other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal, imported under HS 854921 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically pertains to materials that are primarily destined for recycling processes to extract valuable metals like gold, silver, or platinum. Importers should ensure that the waste or scrap's intended use for precious metal recovery is clearly documented to support the duty-free or zero-rated entry. According to CustomTariffs data, these preferential rates highlight a global trade policy encouraging the circular economy for precious resources.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549210000 | Free | — | ["kg"] |
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 854921 cover?
This subheading covers electrical and electronic waste and scrap specifically intended for the recovery of precious metals. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items like spent printed circuit boards, used catalytic converters, and discarded electronic components where the primary purpose of their import is the extraction of gold, silver, platinum, palladium, and other valuable precious metals. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this focus on recovery operations.
What falls outside HS 854921?
The following products are excluded from HS 854921: general electronic waste and scrap not specifically destined for precious metal recovery, such as discarded household appliances for general material recycling or non-precious metal recovery. Also excluded are finished or semi-finished goods containing precious metals that are not considered waste or scrap, and items where the primary purpose is not precious metal recovery but rather the reuse of components. For example, used but functional computer monitors would typically be classified elsewhere.
What are common classification mistakes for HS 854921?
A common error is misclassifying general electronic waste or scrap under this subheading when the primary intent is not the recovery of precious metals. For instance, importing a large quantity of discarded consumer electronics for general material reclamation, without a specific process for precious metal extraction, would not meet the criteria. This often arises from a misunderstanding of the "principally for the recovery of precious metal" requirement, which is key under General Rule of Interpretation (GRI) 3(b) when multiple materials are present.
How should importers classify products under HS 854921?
The correct procedure for classifying products under HS 854921 involves a thorough assessment of the imported material's intended use. Importers and customs brokers must verify that the waste or scrap is specifically destined for precious metal recovery operations. This requires documentation such as contracts with refiners, processing agreements, or detailed descriptions of the recovery process. A review of the material composition to confirm the presence and potential yield of precious metals is also crucial.
How is the duty calculated for products under HS 854921?
A shipment of 10 metric tons of spent printed circuit boards, declared at a customs value of $50,000 USD, would attract a US duty of $0 USD. This is because HS 854921 is generally subject to a Most Favored Nation (MFN) duty rate of Free (0%) as per the USITC Harmonized Tariff Schedule. Therefore, 0% × $50,000 USD = $0 USD in duty. This reflects the policy of encouraging the recovery of valuable resources.
Which trade agreements reduce duties for HS 854921?
Several free trade agreements may reduce the applicable duty rate for HS 854921, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a Free (0%) duty rate. To claim this preference, a self-certified origin statement is typically required. While not directly applicable to this specific waste category for most, general trade preferences for developing countries under the Generalized System of Preferences (GSP) could theoretically apply if the waste is from a GSP beneficiary nation and meets origin criteria.
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FAQ
What are the typical import duty rates for HS code 854921?
HS code 854921, covering 'Waste and scrap of precious metal; materials of a kind used principally for the recovery of precious metal,' generally has very favorable duty rates. For instance, under the US Most Favored Nation (MFN) tariff, the duty rate is 0.00%. Similarly, the UK's tariff often lists this code as 'Free.' It is crucial to verify the specific duty rate applicable to your country of import and the origin of the goods, as preferential agreements can further reduce or eliminate duties.
What are the key classification criteria for HS code 854921?
The primary criterion for classifying goods under HS 854921 is their intended principal use: the recovery of precious metals. This includes not only waste and scrap of precious metals themselves (like gold, silver, platinum) but also materials that, while not precious metals, are specifically designed or processed for extracting precious metals from them. Examples might include spent catalysts containing precious metals or electronic scrap with a high concentration of recoverable precious metals. The key is the principal use for recovery, not the inherent value of the material itself unless it's already a precious metal scrap.
Are there specific documentation requirements for importing goods under HS 854921?
Importers and customs brokers should be prepared to provide documentation that substantiates the classification of goods under HS 854921. This may include a detailed commercial invoice, packing list, and a certificate of origin. Crucially, a technical description or declaration from the exporter specifying the material's composition and its intended use for precious metal recovery is highly recommended. This documentation helps customs authorities verify that the goods meet the criteria for this specific HS code and are not being misclassified.
How is the duty calculated for HS code 854921 if a duty rate were applicable?
While HS 854921 often carries a 0.00% duty rate, understanding the calculation is important for other classifications. Duties are typically calculated as either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For example, if a hypothetical duty rate of 2% ad valorem applied to a shipment valued at $10,000, the duty would be calculated as: 2% of $10,000 = $200. If a specific duty of $5 per kilogram applied to 500 kg of material, the duty would be: $5/kg * 500 kg = $2,500. For HS 854921, with a 0.00% rate, the duty amount would be $0 regardless of value or quantity.
Do trade agreements significantly impact the duty rates for HS code 854921?
Yes, trade agreements can significantly impact duty rates for HS code 854921, often reinforcing the already low or free duty status. For example, under agreements like the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs), goods originating from eligible developing countries or partner nations may qualify for duty-free entry, even if a standard tariff rate existed. Importers should always investigate if their shipment's origin country has a preferential trade agreement with the importing country to ensure they are leveraging the lowest possible duty rates and fulfilling any specific origin declaration requirements.