Inverters with maximum power point tracking functionality (Tariff Notice 2)
Check the tariff classification for inverters with maximum power point tracking functionality.
New explanatory note
A new Combined Nomenclature Explanatory Note was published on 08/01/2026:
Explanatory Notes to the Combined Nomenclature of the European Union
(C/2026/220)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8504 40 84
Reason
Pursuant to Article 9 (1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 347, the following explanatory note is inserted:
‘8504 40 84 - Inverters with maximum power point tracking functionality
This subheading includes inverters used in solar photovoltaic installations to optimize power output when converting direct current (DC) generated by solar photovoltaic modules into alternating current (AC) for direct use or for input to the electrical grid. This optimal power output for specific sunlight and environmental conditions is called the maximum power point (MPP), and maximum power point tracking (MPPT) is the process of adjusting the load characteristics as these conditions change.
This functionality enables the photovoltaic modules to operate continuously at their optimal power point, and the presence of this functionality distinguishes these inverters from other types. The photovoltaic inverters conform to the CEN/IEC 62109 standards for safety of power conversion equipment used in photovoltaic systems.’
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.