Which commodity code applies to neodymium magnets imported into the EU?

Rule lines

commodity code

8505 11 10 — the CN8 subheading for metal permanent magnets containing neodymium, praseodymium, dysprosium or samarium.

not

8505 11 90 — metal permanent magnets, other. This is where ferrite and alnico magnets go, not sintered NdFeB.

not

8505 11 00 — not a current CN8 line. Subheading 8505 11 is split at eight digits into 10 and 90.

customs value

Transaction value, plus transport, insurance and handling up to the point of entry into the customs territory of the EU.

import VAT

Charged by the member state of clearance, on the customs value plus duty. NL 21%, BE 21%, FR 20%, DE 19%.

trade remedy

No EU anti-dumping or countervailing measure on rare-earth permanent magnets from China was found on this date.

Every line above was verified on 2026-09-06. Duty lines and trade-remedy measures move; the date is part of the rule.

Why the eight-digit split matters

Subheading 8505 11 covers metal permanent magnets. Below it, the Combined Nomenclature separates magnets containing neodymium, praseodymium, dysprosium or samarium from all other metal magnets.

The rare-earth line exists so that the EU can watch these goods separately. Autonomous tariff suspensions, statistical surveillance and any future trade-remedy measure attach to it and not to the “other” line.

A pack that declares 8505 11 90 for sintered NdFeB is wrong on the face of the assay certificate. That is a contradiction inside your own documents, and it is the kind a customs officer reads first.

Anti-dumping, on this date

On 2026-09-06, permanent magnets did not appear among the 68 ongoing EU trade defence investigations, and no measure in force was found. This is a search that returned nothing, not a guarantee of absence.

Two things are often mistaken for an EU measure. China’s own export licensing on rare-earth magnets, in force since April 2025, sits on the export side. The United States tariff on Chinese magnets is a US import measure.

Neither changes what you owe on entry into the EU. Both change what your supplier can ship and when.

What this page did not check

• 01The third-country duty rate against live TARIC on this date. The rate published by the customs-data mirrors we could reach is 2,2%. We did not confirm it against the Commission's own database, which is why it is not stated as a rule line above.
• 02The exact ten-digit TARIC line. 8505 11 10 carries a dozen “ex” subdivisions used for autonomous tariff suspensions on specific magnet shapes, and the correct suffix depends on the goods. A generic sintered block is the “other” catch-all.
• 03Whether your particular magnet falls inside one of those suspensions. Some rotor and actuator magnets clear at 0%, on a defined shape and end use.
• 04Defence-grade or military-listed goods. Ordinary commercial NdFeB magnets need no EU import licence; specialised items are a separate question.
• 05The VAT rates above were not re-read from the Commission's rate table on this date.

Sources

• Combined Nomenclature, heading 8505 and subheading 8505 11

  Goods description quoted below, read 2026-09-06

• Regulation (EU) No 952/2013, articles 70 and 71

  Union Customs Code — transaction value, and the elements added to it

• Ongoing EU trade defence investigations

  68 cases listed, read 2026-09-06; permanent magnets not among them

• TARIC consultation

  Read the duty line and any suspension live, on the day of clearance