HomeChapter 85Heading 85048504.21

HS Code 8504.21 : Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for liquid dielectric transformers, having a power handling capacity not exceeding 650 kva is 8504.21. Under the 2026 Morocco (ADII), the representative MFN general duty rate is 15% [Administration des Douanes Morocco].

Chapter
Heading
Subheading
8504.21
MA MFN Duty
15%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 85
Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
Heading 8504
Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof
Subheading .21
.21
Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA
Morocco (ADII)
8504.21
Representative MFN Ad Valorem Rate
15%
Verified July 2026 · ADII Source

MODULE 5: MOROCCO IMPORT DUTY & TVA BREAKDOWN

ADII Base MFN Duty
15%
Customs Duty [ADII]
Taxe sur la Valeur Ajoutée (TVA)
20.00 %
CIF + Duty Base [TVA 20%]
De Minimis Threshold
Low-Value Limit
Customs Exemption
Notice: Moroccan customs clearance, tariff classification, MFN duty rates, and 20% TVA are governed by Administration des Douanes et Impôts Indirects (ADII). Always verify declarable lines with ADII prior to import.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8504.21

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 8504.21.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FCC (FCC): FCC Equipment Authorization Form 740 (RF Devices)

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA

MODULE 11: ADII Advance Ruling System

Legally binding advance tariff rulings issued by Administration des Douanes Morocco for HS 8504.21.

Query official ADII portal:

Search ADII Portal for 8504.21 →

Morocco ADII Tariff Schedule (8504.21)

National line-level (8/10-digit) detail for Morocco (ADII): coverage in progress.

Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (Administration des Douanes Morocco).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
8504.10 Subheading under Heading 8504 Compare Subheading 8504.10 →
8504.22 Subheading under Heading 8504 Compare Subheading 8504.22 →
8504.23 Subheading under Heading 8504 Compare Subheading 8504.23 →
8504.31 Subheading under Heading 8504 Compare Subheading 8504.31 →
8504.32 Subheading under Heading 8504 Compare Subheading 8504.32 →
8504.33 Subheading under Heading 8504 Compare Subheading 8504.33 →
8504.34 Subheading under Heading 8504 Compare Subheading 8504.34 →
8504.40 Subheading under Heading 8504 Compare Subheading 8504.40 →

Official Primary Sources & Authority References

Administration des Douanes Morocco (ADII) ↗

Official Morocco ADII tariff schedule, 20% TVA, and US-Morocco FTA rules.

ADII Advance Ruling System ↗

Administration des Douanes official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA?
Under WCO Harmonized System 2022 and United States (USITC HTS), Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA is classified under HS 8504.21 (Heading 8504, Chapter 85). The representative MA MFN general duty rate is 15%.
How is HS 8504.21 distinguished within Heading 8504 (Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof)?
Heading 8504 covers Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof. Subheading 8504.21 specifically isolates Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8504.
What are the primary candidate subheadings related to HS 8504.21?
Related subheadings under Heading 8504 include 8504.10, 8504.22, 8504.23, 8504.31, 8504.32, 8504.33, 8504.34, 8504.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8504.21 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA?
Commercial shipments of Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8504.21?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 8504.21 in Morocco?
Commercial imports of Liquid dielectric transformers, Having a power handling capacity not exceeding 650 kVA under HS 8504.21 into Morocco are subject to 20% TVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Morocco?
The customs de minimis threshold for import shipments into Morocco is Low-value threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Morocco?
Customs declarations, import duty assessments, and ADII Advance Ruling System for HS 8504.21 are administered by Administration des Douanes et Impôts Indirects (ADII).
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