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) candles (heading 3406);
    • (b) fireworks or other pyrotechnic articles of heading 3604;
    • (c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;
    • (d) sports bags or other containers of heading 4202, 4303 or 4304;
    • (e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);
    • (f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
    • (g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
    • (h) walking sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);
    • (ij) unmounted glass eyes for dolls or other toys, of heading 7018;
    • (k) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
    • (l) bells, gongs or the like of heading 8306;
    • (m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote-control devices (heading 8543);
    • (n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
    • (o) children’s bicycles (heading 8712);
    • (p) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
    • (q) spectacles, goggles or the like, for sports or outdoor games (heading 9004);
    • (r) decoy calls or whistles (heading 9208);
    • (s) arms or other articles of Chapter 93;
    • (t) electric garlands of all kinds (heading 9405);
    • (u) monopods, bipods, tripods and similar articles (heading 9620);
    • (v) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
    • (w) tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bedlinen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
  • 2. This chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
  • 3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.
  • 4. Subject to the provisions of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b) and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
  • 5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, ‘pet toys’ (classification in their own appropriate heading).

Subheading note

  • 1. Subheading 9504 50 covers:
    • (a) video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or
    • (b) video game machines having a self-contained video screen, whether or not portable.
  • This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).

Additional Note

Subheading 9505 10 covers:

  • (1) articles that are broadly recognised as traditionally used at Christmas festivities and exclusively manufactured and designed as articles for Christmas festivities. These are:
    • (a) articles associated with the nativity (i.e. articles for the traditional Christmas crib), such as nativity figures, nativity animals, Bethlehem stars, the three nativity kings, and nativity scenes;
    • (b) articles recognized as being used at Christmas festivities due to long standing national traditions, such as:
    • artificial Christmas trees,
    • Christmas stockings,
    • imitation yule logs,
    • Christmas crackers,
    • Father Christmases with or without a sledge,
    • Christmas angels.

The subheading does not cover articles of the winter season which are suitable for a more general use as decorations during that season, because their objective characteristics suggest that they are not exclusively used for Christmas festivities but mainly as decorations during the winter season, such as icicles, snow- crystals, stars, reindeers, robins, snowmen, and other images of the winter season, whether or not the colours or outfits etc. suggest a connection with Christmas.

  • (2) decorative articles for Christmas trees. These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree). The articles must have a connection with Christmas.

Last updated: 24 November 2020 View latest amendments