HS Code for E-waste
The classification of electrical and electronic waste (e-waste) under HS code 8549.99 is determined by the 2022 amendments to the Harmonized System nomenclature. This code specifically addresses waste and scrap of electrical and electronic assemblies that do not contain primary cells, batteries, mercury-switches, or other hazardous components specified in the more restrictive subheadings of 8549. Heading 8549 was created to provide a dedicated space for the growing global trade in electronic scrap, moving it away from generic "other" categories in Chapter 85 or Chapter 71. Classification here requires that the product is no longer fit for its original purpose and is intended for recovery of materials or disposal. It covers a broad range of non-hazardous electronic debris that does not fit into the specific categories for lead-acid batteries or mercury-containing waste. The classification is based on the principle that the item is being traded as waste rather than as a functional or repairable electronic device.
Products Included
- Discarded computer motherboards without batteries
- Broken household appliances (toasters, kettles) without hazardous fluids
- Shredded electronic scrap for metal recovery
- Defective telecommunication equipment components
- Old circuit boards stripped of hazardous components
Common Misclassification
E-waste is frequently misclassified under 8549.11 through 8549.19 if the exporter fails to identify the presence of batteries or mercury. Furthermore, it is often confused with 7112.91, which covers waste and scrap of precious metals. If the e-waste is being imported specifically for its gold or silver content and has been processed into a powder or ash, 7112 is more appropriate. Additionally, functional second-hand electronics should be classified under their respective headings (e.g., 8471 for computers) rather than 8549.
FAQ
What is the HS code for e-waste?
The primary HS code for general non-hazardous electrical and electronic waste is 8549.99.
Does this code cover lithium batteries?
No, waste lithium-ion batteries are specifically classified under 8549.19, as 8549.99 is reserved for waste not containing such cells.
Alternative HS Codes
Industry
Frequently Asked Questions
What is the HS code for E-waste?
The HS code for E-waste is 854999 (Waste and scrap; n.e.c. in item no 8549.91).
How do I classify E-waste for customs?
E-waste is classified under HS code 854999 — Waste and scrap; n.e.c. in item no 8549.91. This is a 6-digit subheading level code.
Is the HS code for E-waste the same in all countries?
The base HS code 854999 for E-waste is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.