The State Customs Service of Ukraine explained the peculiarities of customs clearance of energy devices such as solar panels, inverters and electric batteries, UNN reports.
“The customs clearance of solar panels, inverters, and electric batteries is carried out by the State Customs Service customs offices under the commodity headings UKTZED 8541, 8504, 8507, or these goods are combined and classified under the commodity heading 8501,” the customs office said.
Solar panels. In heading 8541 are considered:
- “Semiconductor devices (e.g. diodes, transistors, semiconductor converters);
- photosensitive semiconductor devices, including photovoltaic (solar) cells, assembled or not assembled into modules, mounted or not mounted in a panel;
- light emitting diodes (LEDs), whether or not assembled with other light emitting diodes (LEDs);
- piezoelectric crystals assembled”.
According to the explanations to heading 8541, special categories of photovoltaic cells are solar cells, such as silicon photovoltaic cells, which directly convert sunlight into electrical energy.
They are commonly used in the form of solar cells as a source of electricity for rockets, satellites or rescue transmitters in the mountains. This heading also includes solar cells, whether assembled in modules or panels or free-standing. It does not, however, cover panels or modules equipped with elements (even as simple as diodes for current regulation) that directly supply energy, for example, to motors or electrolyzers (heading 8501).
In inverters, subheading 8504 includes inverters that convert direct current into alternating current.
Batteries in heading 8507 are classified as “Electric batteries, including separators for them, rectangular (including square) or any other shape”.
Combination of devices. According to the textual description of heading 8501 of the Ukrainian Classification of Goods for Foreign Economic Activity, it covers “Engines and generators, electric (except for electric generating sets)”.
The explanatory notes to heading 8501 indicate that it covers photovoltaic generators, i.e., panels with photovoltaic cells that can be combined with other devices such as batteries or controllers (e.g., voltage regulators, inverters). It also includes panels or units with simple elements, such as diodes for current regulation, that directly power devices such as motors or electrolyzers.
In accordance with Note 4 to Section XVI, if a machine (or combination of machines) consists of separate parts working together to perform a function and all of these parts belong to one of the headings of Group 84 or 85, the machine is classified according to the function it performs.
Thus, in order to combine devices of headings 8541, 8504 and 8507, technical documentation (design, drawing scheme, calculation, etc.) is required to prove that they can be used together for the purpose of converting energy and supplying it to consumers (heading 8501).
“Thus, the classification of these goods is carried out as follows: in case of documentary evidence of the joint use of goods, they are classified in heading 8501 in accordance with Note 4 to Section XVI of the Ukrainian Classification of Goods for Foreign Economic Activity; otherwise, in headings 8541, 8504, 8507, which correspond to their functional characteristics,” the customs office said.
Recall
The State Customs Service has clarified the conditions for exemption from taxation of power equipment in postal and express shipments. For preferential clearance, you must provide full information about the goods and indicate the exemption code.