For some time now, customs have been levying import duties on junction boxes for solar modules. The customs authorities consider the customs tariff number 8544 4290 90 0 to be correct, based on their view that the junction box is a cable with connectors for the purposes of the customs tariff.
The customs authorities claim that the decisive citeria for the correct customs tariff number are the objective characteristics and properties of the product. It is a question of the wording of the headings and subheadings in the Combined Nomenclature.
Correct tariff code for solar module junction boxes
The junction boxes for solar modules are usually cables and boxes made of plastic, equipped with terminals and diodes. The terminals in the junction box are used to establish an electrical connection with the solar module. The customs authorities therefore consider the junction box to be the connection piece of the cable.
In particular, the Customs consider that it is not an electrical device for connecting electrical circuits of tariff heading 8536.
Companies which consider that the tariff heading 8544 4290 90 0, which currently has a duty rate of 3.3%, is correct should appeal against the relevant customs notices and requests for back payment from the customs authorities.
Our attorneys for customs law would be happy to advise you on determining the correct customs tariff number and whether you wish to raise an objection against a customs decision.