🇪🇺 EU TARIC code

TARIC 8806.21.00.00Consumer Drones (Unmanned Aircraft, ≤250 g)

8806.21.00.00 is the 10-digit EU TARIC code for consumer drones (unmanned aircraft, ≤250 g). The third-country MFN duty rate is 0% on the CIF customs value. Combined Nomenclature code 8806.21.00. EU import VAT (17–27%, by member state) applies on top. Verified April 2026 against the EU TARIC database.

Unmanned aircraft (drones) designed for transporting persons or cargo, with maximum take-off mass not exceeding 250 g.

How TARIC 8806.21.00.00 breaks down

8806positions 1–4HS heading (international, WCO)
88062positions 1–6HS subheading (international, WCO)
8806.21.00positions 1–8CN code — sets the EU MFN duty rate
8806.21.00.00positions 9–10TARIC suffix — EU-wide measures (ADD, suspensions, quotas)
🇪🇺EU MFN
0%
EU TARIC
🇬🇧UK Global Tariff
0%
UK Trade Tariff
🇺🇸US MFN
Free
USITC HTS

EU import VAT applied on top of duty

The EU duty rate of 0% is uniform across the 27 member states. VAT is set nationally and applies to the customs value plus the import duty.

Member state
VAT
IOSS support
🇩🇪 Germany
19%
Yes — register via Bundeszentralamt für Steuern
🇫🇷 France
20%
Yes — register via DGFiP / impots.gouv.fr
🇮🇹 Italy
22%
Yes — register via Agenzia delle Entrate
🇪🇸 Spain
21%
Yes — register via Agencia Tributaria
🇳🇱 Netherlands
21%
Yes — common IOSS hub for non-EU sellers
🇮🇪 Ireland
23%
Yes — common IOSS hub for English-speaking sellers
🇵🇱 Poland
23%
Yes — register via Krajowa Administracja Skarbowa
🇸🇪 Sweden
25%
Yes — register via Skatteverket
🇭🇺 Hungary
27%
Yes — highest VAT in the EU
🇱🇺 Luxembourg
17%
Yes — lowest standard VAT in the EU

For B2C shipments under €150, the seller may collect VAT at checkout via the IOSS (Import One-Stop Shop) scheme. Above €150, VAT is collected at the border by the customs broker or postal carrier.

Where 8806.21.00.00 sits in the EU schedule

Chapter: Chapter 88 — Aircraft, spacecraft, and parts thereof

Heading: 8806 — Unmanned aircraft

CN code: 8806.21.00

TARIC code: 8806.21.00.00

Common products under TARIC 8806.21.00.00

  • DJI Mini-class drones
  • Sub-250 g consumer quadcopters
  • Toy-class drones above the 250 g limit move to 8806.22

Classification notes

Heading 8806 was added in 2022 to give drones their own home (previously 9503 toys or 8525 video). 8806.21 covers UAVs ≤250 g. Heavier consumer/prosumer drones go in 8806.22 (250 g–7 kg). Drone batteries (LiPo) ship as 8507.60.

Calculate EU import duty for 8806.21.00.00

Plug this code into the import duty calculator with your shipment value to get the duty + member-state VAT — the full EU border cost.

Related EU product pages

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