Customs classification of solar panel brackets

What is the tariff classification of solar panels?

Tariff classification of Solar Panels. An ambiguity between 8501 (electric…generators) and 8541 (…photosensitive semiconductor device) Licenced Customs Broker, Bachelor of Law. With solar module prices fall, the demand for them is surging, prompted by government policies to accelerate the transition to clean energy technologies.

Can a solar panel with a junction box be classified as 8541?

In accordance with these legal notes, Australian Customs provided a Tariff Precedent 22835300 which advices that a solar panel with a junction box, equipped with diodes and connectors should be classified as 8541.

Why is a solar panel classified as 8501?

In this ruling the solar panel equipped with bypass diodes was classified to 8501, mainly because Customs used an Explanatory Note (EN) 8541 (B) (i) as a guidance, which states that heading 8541 does not cover panels or modules “equipped with elements, however simple, i.e. diodes to control the direction of the current”.

Can a solar panel be a generator under a non-dutiable heading 8501?

Where the import duty involved, Customs has an incentive to challenge the importer when the latter classifies solar panels under a non-dutiable heading 8541. Solar panel, exposed to the sun light, generates DC current, however it is not a generator in terms of 8501 yet.

Can a solar panel be classified as an electric generator?

The classification outcome for a given solar panel to be classified as a electric generator of heading 8501 or as a panel of photovoltaic cells of heading 8541 may be based on whether the product is equipped with elements that allow it to supply power directly to another article that consumes such power.

Can a photovoltaic cell be used for an export declaration?

Can be used for an export declaration. Photovoltaic cells assembled in modules or made up into panels; Examples: - Photovoltaic cells assembled in modules (500 watts, 1200mm x 600mm x 40mm) ...