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HS Codes / Chapter 85: Electrical machinery and equipment / 852872
852872 Chapter 85 · Electronics

Television sets, LCD / LED

Six-digit subheading in Electronics, chapter 85 of the Harmonized System, priced here for 6 destination markets.

Anatomy of 852872

Chapter
85
Electrical machinery and equipment
Heading
85.28
Product group
Subheading
85.28.72
Specific product

You will declare against a longer local code that begins 852872: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.

What this code covers

HS code 852872 covers television sets, LCD / LED under Chapter 85 (electrical machinery and equipment). Across the 6 destinations priced here the duty runs from 0% to 14%, and Germany, Portugal and United Kingdom are the dearest. Australia, Canada and United States charge no duty at all on this code, so the same shipment lands at very different cost depending on where it goes. Under the six digits the national lines do not agree in Canada (0 to 5.5%) and United States (0 to 5%), so the exact rate depends on which line the goods fall under, and the table below gives that range rather than one figure from inside it. Destination tax is charged on top, on the customs value plus any duty, and runs from 0% to 23% across these markets, highest in Portugal, with none at the border in United States. 4 of the 6 rates below have been read from the tariff schedule of the market that charges them; the rest were each read twice and the two readings agreed on a range rather than a single rate, which is why they are not counted here.

Import duty by country

MFN duty rate · 6 countries
Country Duty VAT Notes
🇦🇺Australia 0% 10% Zero duty. 10% GST.

The two official publications differ, Australia

This rate is read twice, from two official publications. They agree on what kind of duty the line below carries, and they print different wording for it. This site does not decide between two official sources, so both are shown and neither figure below is published as a rate.

Line First reading Second reading
85287200 Free 5%

The percentage in the table above is the part both publications agree on, where there is one. Read the first publication and the second before you budget on this code.

🇨🇦Canada 0% to 5.5% 5% Canada splits this subheading into 15 tariff lines and they do not all carry the same duty: the schedule runs from 0% to 5.5%. 5% GST + provincial on import.

No single rate for Canada

Canada splits this subheading into 15 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 5.5%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.

  • 8528.72.10 Free
  • 8528.72.20 Free
  • 8528.72.31 5%
  • 8528.72.32 5%
  • 8528.72.33 5%
  • 8528.72.34 Free
  • 8528.72.39 5%
  • 8528.72.91 5%

7 more lines under this code are not listed here. Read them at the official tariff.

🇩🇪Germany 14% 19% EU 14% duty + 19% VAT.
🇵🇹Portugal 14% 23% EU 14% duty + 23% IVA.
🇬🇧United Kingdom 14% 20% 14% duty + 20% VAT.
🇺🇸United States 0% to 5% 0% United States splits this subheading into 22 tariff lines and they do not all carry the same duty: the schedule runs from 0% to 5%. No federal VAT.

No single rate for United States

United States splits this subheading into 22 national tariff lines and they do not all carry the same duty. Two official readings agree the schedule runs from 0% to 5%, and neither of them names a single rate for the six digit code, so the cell above shows the range rather than a figure from inside it.

  • 8528.72.04.00 Free
  • 8528.72.08.00 Free
  • 8528.72.12.00 Free
  • 8528.72.16.00 3.9%
  • 8528.72.20.00 Free
  • 8528.72.24.00 5%
  • 8528.72.28.00 3.9%
  • 8528.72.32.00 5%

14 more lines under this code are not listed here. Read them at the official tariff.

Canada and United States split this six digit code into national lines that do not all carry the same duty, which is why the cell above shows a range; which line your goods take is a classification decision and it is what decides the duty, so this site shows the range rather than choosing a line for you.

Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.

Duty figures on this page have not yet been checked against official tariff schedules and should be treated as estimates.

What that costs: 852872 into Canada

An illustrative consignment of 852872 invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.

Goods value on the invoice CAD 2,000.00
International freight CAD 120.00
Cargo insurance CAD 30.00
Value the duty is charged on, FOB basis CAD 2,000.00
Duty at 0% CAD 0.00
Canada tax at 5%, charged on the value plus the duty CAD 100.00
Total, before commercial charges CAD 2,250.00

And if the consignment were small

Canada relieves customs duties and taxes on consignments at or under CAD 20. The 852872 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. The rate on the 852872 row has not changed; only the charge is relieved.

Selling rather than buying? CAD 2,250.00 is what your buyer in Canada pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Canada sets out who collects it and what your invoice has to say.

An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 852872 on your own numbers in the duty calculator.

How these rates were verified

The markets listed below were read from the official tariff database of the market that charges it. Nothing here is copied from another aggregator. The other rows in the table above are not yet traced to a source, which is why no date is shown over them.

🇦🇺AU
MFN for 852872 AU. Two official Australian publications disagree on this line and this site serves the Border Force figure. The Border Force working tariff, which is the schedule applied at the border, reads "8528.72.00 Free". Schedule 3 of the Customs Tariff Act 1995, in the compilation in force at the time of reading, reads "8528.72.00 5%". The working tariff is the operational schedule, so it is the figure shown above, and the difference is stated here rather than hidden because an importer quoting the Act would arrive at another number. Read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvi/chapter-85 and on 2026-09-01 from https://www.legislation.gov.au/C2004A04997/latest/text.
🇩🇪DE 🇵🇹PT
One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 852872 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/8528721000 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=852872&origin=CN&destination=DE. Both returned 14%. The two publications are independent of each other and they agree. Retrieved text: 8528721000 14.00 %; 8528722000 14.00 %; 8528723000 14.00 %; 8528724000 14.00 %; 8528726000 14.00 %; 8528728000 14.00 %
🇬🇧GB
Third country duty for 852872 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/8528721000 and again on 2026-09-01 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 14%. The two publications are independent of each other and they agree. Retrieved text: 8528721000 14.00 %; 8528722000 14.00 %; 8528723000 14.00 %; 8528724000 14.00 %; 8528726000 14.00 %; 8528728000 14.00 %

What falls under 852872

  • Television receivers incorporating a tuner: LCD, LED, OLED and QLED sets, colour
  • Smart TVs, which remain television reception apparatus despite the app platform

What's specifically excluded

These look similar but belong under a different code:

  • 852852: Monitors capable of connection to a computer, without a broadcast tuner
  • 852871: Set-top boxes and receivers not designed to incorporate a display

Commonly confused with

852852: Computer monitors
The tuner is the whole test, and it is worth real money. A panel with a broadcast tuner is a television of 8528.72 and attracts 14% into the EU and UK. The same panel without a tuner is a monitor of 8528.52 and enters at zero. Large-format displays and hospitality screens are shipped both ways, so check the specification rather than the marketing name.

852871: Streaming boxes
A streaming stick or set-top box has no display and is 8528.71. Bundling one with a screen does not merge the codes: a TV and a separate streaming device in one carton is a set question, not a single article.

Classification & cost note

Televisions are the clearest case on this site of a category where the United States is dramatically cheaper to import into than Europe: the American and Canadian schedules start at zero and run only to 5% and 5.5% depending on which national line the set falls under, against 14% into the EU and UK. That 14% is exactly why the tuner question matters so much. A screen shipped without a tuner is a monitor under 8528.52 and enters the EU at zero, and manufacturers have shipped tuner-less panels into Europe for precisely this reason. Declaring a tuner-equipped set as a monitor to reach the lower rate is straightforward misdeclaration, and it is a well-known enforcement target rather than an obscure risk.

Typical products: LED and OLED smart televisions with a DVB or ATSC tuner · Hospitality and commercial-display TVs with tuners · Portable televisions

What the notes to section XVI say

Chapter 85 sits in section XVI, machinery and mechanical appliances; electrical equipment; parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, where a section note governs every chapter in the section and applies before the heading notes below; the 6 reaching chapter 85 are quoted whole on the chapter 85 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/16 on 2026-09-08, and this is the one that names heading 8528 by number.

Note 2 to section XVI

However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;

What the nomenclature says about heading 8528

852872 is a subheading of 8528, monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus , and this site holds 2 other codes under the same heading, which every rule below governs equally.

No numbered note to chapter 85 takes heading 8528 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 85 page.

Read from the notes to chapter 85 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/85, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8528, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 85 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.

Questions about 852872

What is the import duty on televisions?

14% into the EU and the UK, and zero into the US, Canada and Australia. Import VAT or GST applies on top everywhere except the US, which has no federal VAT.

Is a smart TV still classified as a television?

Yes. An app platform and internet connectivity do not change the classification. If the set incorporates a broadcast tuner it remains television reception apparatus under 8528.72.

What is the difference between a TV and a monitor for customs?

The broadcast tuner. A display with a tuner is a television under 8528.72 at 14% into the EU and UK. The same display without one is a monitor under 8528.52 and enters at zero.

Related codes in Chapter 85

Calculate duty for HS 852872

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 85: Electrical machinery and equipment

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