Trade Tariff: look up commodity codes, duty and VAT rates

Choose the commodity code below that best matches your goods to see more information

If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'other'.

There are important notes for classifying your goods shown further down this page

The number following each commodity's description is its commodity code. Level Description
VAT Third country duty Supplementary unit Commodity code
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

There are important chapter notes for this part of the tariff:

  • 1. This chapter does not cover:
    • (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
    • (b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
    • (c) articles of Chapter 71;
    • (d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;
    • (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
    • (f) lamps or lighting fittings of Chapter 85;
    • (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
    • (h) articles of heading 8714;
    • (ij) dentists’ chairs incorporating dental appliances of heading 9018 or dentists’ spittoons (heading 9018);
    • (k) articles of Chapter 91 (for example, clocks and clock cases);
    • (l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505). or
    • (m) monopods, bipods, tripods and similar articles (heading 9620).
  • 2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
  • The following are, however, to be classified in the headings mentioned above even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
    • (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
    • (b) seats and beds.
  • 3. (A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
  • (B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.

  • 4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Additional chapter notes

*1. For the purposes of heading 9404, the expression “stuffed or internally fitted with any material” covers material of any thickness.

Last updated: 15 January 2021 View latest amendments