Which documents and HS codes do you need to import servers?
Short answer
A server shipment from China needs a commercial invoice, a packing list and an air waybill, plus a lithium battery declaration when the servers carry RAID cache batteries and a certificate of origin if your customs or buyer asks for one. Customs classifies servers under HS 8471.50, drives and storage units under 8471.70, parts such as memory and boards under 8473.30, switches under 8517.62 and loose CPUs under 8542.31. In the countries that signed the WTO Information Technology Agreement these codes carry 0% duty, but import VAT or GST still applies.
Which documents does a server shipment from China need?
A server shipment from China needs only a handful of documents. Under EXW Dalian we prepare the commercial invoice and the packing list, and your forwarder issues the transport papers.
| Document | Who issues it | What it is for |
|---|---|---|
| Commercial invoice | Seller (Fanxi) | Value, description and HS code for export and import customs |
| Packing list | Seller (Fanxi) | Cartons, weights, dimensions and serial numbers per box |
| Air waybill (AWB) | Forwarder or airline | Contract of carriage and tracking number |
| Chinese export declaration | Forwarder or customs broker, from our data | Clears the goods out of China |
| Lithium battery declaration | Seller, with the forwarder | Needed when servers contain lithium batteries |
| Certificate of origin | China Customs or CCPIT, on request | Proves Chinese origin, sometimes for a lower FTA rate |
| MSDS / SDS | Battery or part manufacturer | Rarely asked for, mainly for spare batteries shipped alone |
What must a commercial invoice for servers show?
The commercial invoice is the document customs reads first, so a commercial invoice for servers should describe the goods in plain words that match the HS code.
- Seller and buyer names and addresses, and the importer of record if different.
- Incoterm and place: EXW Dalian, Incoterms 2020.
- A plain description per line, for example rack server, 2 CPU, 512 GB RAM, Dell PowerEdge R760, with the HS code.
- Quantity, unit price, total value and currency (we invoice in US dollars).
- Country of origin of the goods, which is not always China for every component.
- Serial numbers or service tags, either on the invoice or on the packing list.
The invoice value must be the price you actually paid. Under-declaring the value to cut VAT is customs fraud, it can delay or seize the shipment, and we do not issue such invoices.
Are RAID cache batteries in servers dangerous goods for air freight?
RAID cache batteries are lithium-ion batteries, so servers that contain RAID cache batteries ship as UN3481, lithium-ion batteries contained in equipment, under IATA Packing Instruction 967. The coin cell on every motherboard is a lithium metal battery (UN3091, Packing Instruction 970).
For the small batteries inside a server this usually falls under Section II of the IATA rules: no full dangerous goods declaration, but the forwarder and the airline want a battery statement, and sometimes the UN38.3 test summary from the battery maker. Many current controllers use a supercapacitor instead of a battery, which removes the question.
Spare batteries shipped on their own (UN3480) are stricter than batteries installed in a server. If you order spare BBUs, tell your forwarder before booking.
Which HS codes does customs use for servers and parts?
The Harmonized System is set by the World Customs Organization to six digits, so the six-digit HS codes for servers below are the same in every member country. The EU (TARIC, 8 or 10 digits) and the US (HTS, 10 digits) add national digits on top.
| HS code | Official meaning (short) | Typical items |
|---|---|---|
| 8471.50 | Processing units other than 8471.41 or 8471.49, with or without storage, input or output units in the same housing | Rack and tower servers, barebone server chassis with board |
| 8471.70 | Storage units | Hard drives, SSDs, storage arrays and disk shelves |
| 8471.80 | Other units of automatic data processing machines | Some controllers and adapter units, KVM units |
| 8473.30 | Parts and accessories of machines of heading 8471 | Memory modules, motherboards, RAID cards, rails, bezels |
| 8517.62 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus | Ethernet switches, routers, network cards in some countries |
| 8542.31 | Electronic integrated circuits: processors and controllers | Loose CPUs such as Intel Xeon or AMD EPYC |
Classification depends on the goods, not on a seller's habit. Storage arrays, memory and network cards are treated differently by some national authorities, so your broker has the final word. We put the HS code on every invoice line and change it if your broker asks.
Why is a server 8471.50 and not 8471.41?
Subheading 8471.41 covers complete systems with a processing unit, an input unit and an output unit in the same housing, like a desktop PC with a built-in screen. A rack server has no keyboard or display of its own, so a rack server is a processing unit under 8471.50 even when it holds drives.
Do servers pay import duty?
Servers pay 0% customs duty in most importing countries. The WTO Information Technology Agreement (ITA) removed tariffs on computers, parts, semiconductors and telecom equipment for its members, and more than 80 WTO members have signed it, including the EU, the UK, the US, Japan, Korea, India and Australia. HS 8471, 8473.30, 8517.62 and 8542.31 all fall under the agreement.
Zero duty does not mean zero tax. Import VAT or GST applies at the national rate, for example 19% in Germany or 20% in the UK, and a VAT-registered business can usually reclaim it. Some countries outside the ITA charge duty on servers. The US can add tariffs on China-origin goods, such as Section 301 duties, that the ITA does not remove. Rates per country are in our duty and VAT guide.
When do I need a certificate of origin for servers?
A certificate of origin for servers is needed only when your customs, your bank or your own buyer asks for one. Countries with a free trade agreement with China, such as Australia, Korea, New Zealand or the ASEAN members, may require a preferential certificate to grant the lower rate. China Customs or the China Council for the Promotion of International Trade (CCPIT) issues the certificate, and we apply for it on request before the goods leave Dalian.
Questions people ask
Can the supplier write a lower value on the invoice to save VAT?
No. Customs compares declared values with market data and can hold, fine or seize the shipment. VAT on servers is reclaimable for most registered businesses, so under-declaring gains little and risks a lot. Our invoices show the price you paid.
Which HS code goes on a server with extra cards installed?
A complete server ships as one unit under 8471.50, whatever cards are installed. Cards shipped loose are classified on their own, often under 8473.30. Ask your broker if your country has a specific ruling.
Do I need a dangerous goods declaration for servers?
Usually no. Servers with small installed lithium batteries normally fall under IATA Section II for batteries contained in equipment, which needs a battery statement rather than a full declaration. Your forwarder confirms the airline's rules at booking.
Who decides the HS code, the seller or my customs broker?
The importer is legally responsible for the classification, and the customs broker files it. The seller suggests a code on the invoice. If your broker prefers a different code, we reissue the invoice before the goods fly.