隨著經濟和電子信息技術的迅猛發展和電子電器設備的廣泛運用，電子產品更新換代的速度越來越快。電子產品的廣泛應用給人類帶來了便利，但也給環境帶來了沉重的負擔，它已成為世界上增長速度最快的污染物之一，電子廢棄物污染環境問題是全球面臨的共同問題。為了防治電子廢物污染環境，我國已在2007年出臺電子廢物污染環境防治管理辦法，加強對電子廢物的環境管理。
為協助各國根據《巴塞爾公約》開展工作
2022年版協調制度因此新增品目
8549 —Electrical and electronic waste and scrap.電子電器廢物
同時在第十六類新增類注釋第六條，分別對電子電器廢物貨物范圍、其他廢棄物的混合貨物的歸類進行規定。
AThroughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that : 本協調制度所稱“電子電器廢物”是指以下電氣組件、電子器件、印刷電路板以及電子電器產品：
(i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes;
因破損、切割或其他加工而無法用于其原始用途，或在經濟上不適合進行修理、翻新或修整以使其滿足其原始用途；
(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations. 包裝或裝運方式并非旨在保護單個貨物在運輸過程、裝卸作業時不受損壞。
BMixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 85.49. “電子電器廢棄物”與其他廢棄物的混合運輸貨物，應歸入品目85.49
CThis Section does not cover municipal waste, as defined in Note 4 to Chapter 38.”. 本類不包括第三十八章章注四所規定的城市垃圾。
原第八十五章章注十，品目85.48所稱“廢原電池、廢原電池組及廢蓄電池”是指因破損、拆解、耗盡或其他原因而不能再使用，也不能再充電的電池”，因相關貨物被轉移到8549.1項下，因此該章注也被刪除。
并在第八十五章新增子目注釋第五條，該子目注釋與原第八十五章章注十內容一致。
For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.”. 子目8549.11至子目8549.19所稱“廢原電池、廢原電池組和廢蓄電池” 是指因破損、拆解、耗盡或其他原因而不能再使用，也不能再充電的電池。
品目8549根據貨物的種類、用途、所含有害成份進行進一步子目劃分。
劃分如下
- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : 原電池、原電池組和蓄電池的廢碎料；廢原電池、廢原電池組及廢蓄電池
8549.11 -- Waste and scrap of lead-acid accumulators; spent lead-acid accumulators 鉛酸蓄電池的廢碎料；廢鉛酸蓄電池
8549.12 -- Other, containing lead, cadmium or mercury其他，含鉛、鎘或汞
8549.13 -- Sorted by chemical type and not containing lead, cadmium or mercury按化學類型分類，不含鉛、鎘或汞
8549.14 -- Unsorted and not containing lead, cadmium or mercury未分類且不含鉛、鎘或汞
8549.19 -- Other
- Of a kind used principally for the recovery of precious metal : 主要用于回收貴金屬
8549.21 -- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 含有原電池、原電池組、蓄電池，汞開關，陰極射線管玻璃或其他活性玻璃或含有鎘、汞、鉛或多氯聯苯（PCB）的電氣或電子元件
8549.29 -- Other
- Other electrical and electronic assemblies and printed circuit boards : 其他電氣和電子組件及印刷電路板
8549.31 -- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 含有原電池、原電池組、蓄電池、汞開關、陰極射線管玻璃或其他活性玻璃或含有鎘、汞、鉛或多氯聯苯（PCB）的電氣或電子元件
8549.39 -- Other
- Other :
8549.91 -- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 含有原電池、原電池組、蓄電池、汞開關、陰極射線管玻璃或其他活性玻璃或含有鎘、汞、鉛或多氯聯苯（PCB）的電氣或電子元件
8549.99 -- Other
在2017版協調制度中這些電子電器廢棄物歸類各不相同，廢電池類歸入8548.1，廢陰極射線管玻璃歸入7001，用于回收貴金屬的廢印刷電路板歸入7112。品目8549的設立，對電子電器廢棄物的歸類進行了統一，有相關產品的企業應特別注意。