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39Chapter

26Heading

90Subheading

97CN

43TARIC

Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm

PLASTICS AND ARTICLES THEREOF > PLASTICS AND ARTICLES THEREOF > Other articles of plastics and articles of other materials of headings|3901|to 3914 > Other > Other > Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm

Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3900000000PLASTICS AND ARTICLES THEREOF

3926000000Other articles of plastics and articles of other materials of headings|3901|to 3914

3926900000Other

3926909700Other

7 other codes

3926909705For technical uses, for use in civil aircraft 3926909710Microspheres of a polymer of divinylbenzene, of a diameter of 4,5|µm or more but not more than 80|µm 3926909722Gaskets for road vehicles mirrors and their components, made of polyethylene foam, produced by a thermoforming process and with: -a density of 20 kg/m³ or more, but not more than 40 kg/m³, -a tensile strength of not less than 170 kPa, -water absorption coefficient of not greater than 1 %, -a length of 5 mm or more but not more than 300 mm, -a height of 10 mm or more but not more than 400 mm, -a depth of 5 mm or more but not more than 250 mm 3926909723Plastic cover with clips|for the exterior rear-view mirror of motor vehicles 3926909727Gasket of polyethylene foam, intended to fill-up the space between the body of a motor vehicle|and the base of a rear-view mirror 3926909730Parts of car radio and car air-conditioner front panels -|of acrylonitrile-butadiene-styrene with or without polycarbonate, -|coated with a copper, a nickel and a chrome layers, -|with a total thickness of coating of 5,54|μm or more but not more than 49,6|μm 3926909733Housings, housing parts, drums, setting wheels, frames, covers, upper part, design plate and other parts of acrylonitrile-butadiene-styrene, polycarbonate, polymethylmethacrylate or thermoplastic polyurethane, of a kind used for the manufacture of remote controls

3926909740Silicone shell for breast implant

3926909743Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm

4 other codes

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Airworthiness tariff suspension(1)

inherited from 3926000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.

Autonomous tariff suspension(1)

ERGA OMNES

0.000 %Regulation 2605/252026-01-01

Except:RU(Russia)BY(Belarus)

TM861The suspension of the autonomous Common Customs Tariff duties for the agricultural and industrial products, listed in the Annex of Regulation (EU) 2021/2278, does not apply to any mixtures, preparations or products made up of different components containing these products. Article 1 paragraph 2 of Regulation (EU) 2021/2278

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872021-01-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(9)

inherited from 3926909700

Belarus

Regulation 0765/062025-07-20

3 certificate(s) required

Y759Particular provisions

Goods other than those described in the Common Military List of the European Union

Y757Particular provisions

The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)

Y758Particular provisions

The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)

Import/export not allowed after control

CD966It shall be prohibited to purchase, import or transfer, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (“Common Military List”) into the Union if they originate in Belarus or are exported from Belarus. (Regulation (EC) No 765/2006 - Article 1aa.1)

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Import control -fluorinated greenhouse gases(1)

inherited from 3926909700

ERGA OMNES

Regulation 0573/242025-06-25

4 certificate(s) required

Y152Particular provisions

Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573

Y986Particular provisions

Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573

Y160Particular provisions

Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573

Y169Particular provisions

Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).

Import/export not allowed after control

CD917By virtue of Article 4(6) of Regulation (EU) 2024/573, the placing on the market of fluorinated greenhouse gases shall be prohibited, unless importers provide evidence that any trifluoromethane, produced as a by-product during the production process of the fluorinated greenhouse gases has been destroyed or recovered for subsequent use, using best available techniques. By virtue of Article 11.1. of Regulation (EU) 2024/573, the placing on the market of products and equipment, including parts thereof, listed in Annex IV, with an exemption for military equipment, shall be prohibited from the date specified in that Annex. By virtue of Article 11.1 sub paragraph 2 (a)(b), (c) of Regulation (I) 2024/573, the placing on the market of parts of products and equipment required for repair and servicing of existing equipment listed in Annex IV shall be allowed. By virtue of Article 11.3. of Regulation (EU) 2024/573, the placing on the market of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II, empty, or fully or partially filled, shall be prohibited. By virtue of Article 11.4 of Regulation (EU) 2024/573, undertakings which place on the market refillable containers for fluorinated greenhouse gases shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling, in particular identifying the relevant actors, their obligatory commitments and the relevant logistical arrangements. By virtue of Article 12 of Regulation (EU) 2024/573, the following products and equipment that contain fluorinated greenhouse gases or whose functioning relies upon those gases shall only be placed on the market if they are labelled as: (a) refrigeration equipment ; (b) air-conditioning equipment ; (c) heat pumps ; (d) fire protection equipment ; (e) electrical switchgear ; (f) aerosol dispenser that contain fluorinated greenhouse gases, including metered dose inhalers; (g) all fluorinated greenhouse gas containers ; (h) fluorinated greenhouse gas-based solvents ; or (i) organic Rankine cycles. By virtue of Article 16 of Regulation (EU) 2024/573, the placing on the market of hydrofluorocarbons shall be allowed only to the extent that importers have been allocated quota by the Commission as set out in Article 17. By virtue of Article 19.1 of Regulation (EU) 2024/573, refrigeration and air-conditioning equipment, heat pumps and metered dose inhalers pre-charged with substances listed in Section 1 of Annex I shall not be placed on the market unless those substances with which the products or equipment have been pre-charged are accounted for within the quota system. By virtue of Article 19.2 of Regulation (EU) 2024/573, the placing on the market of goods falling under the provisions of Article 19.1 shall be subject to the presentation of a declaration of conformity. By virtue of Article 19.6 of Regulation (EU) 2024/573, undertakings that placed on the market less than 10 tonnes of CO2 equivalent of hydrofluorocarbons, per year, contained in the products or equipment referred to in Article 19.1 shall be exempted from the provisions of Article 19. By virtue of Article 20.4 of Regulation (EU) 2024/573, the undertakings shall have a valid registration in the F-gas Portal prior to carrying out any of the activities listed in points (a) to (g). By virtue of Article 23.3 (a) of Regulation (EU) 2024/573, the F-gas Portal registration identification number shall be declared. The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.

Import control -restricted goods & technologies(2)

inherited from 3926909700

Iran

Regulation 0267/122017-10-23

1 certificate(s) required

Y966Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Import/export not allowed after control

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).

CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012): It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

MG642M6C1

North Korea

Regulation 1509/172017-09-01

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import/export not allowed after control

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

DU063Goods 1C010 from the dual use list.

DU155Goods 2B350c from the dual use list.

DU314Goods 8A002a from the dual use list.

DU319Goods 8C001 from the dual use list.

DU445Goods 1A001a from the dual use list.

DU447Goods 1A001c from the dual use list.

DU574Goods 2B350a from the dual use list.

DU629Goods 9C110 from the dual use list.

DU652Goods 1A006b from the dual use list.

Import prohibition -torture goods(1)

inherited from 3926909700

ERGA OMNES

Regulation 0125/192019-02-20

Except:XL(XL)XC(XC)

2 certificate(s) required

C064Other certificates

Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)

Y904Particular provisions

Goods other than those described in the TR footnotes linked to the measure

Import/export not allowed after control

CD990If the declared goods are described in the "TR" footnotes linked to the measure and they are not medical technical goods and they won't be used for the exclusive purpose of public display in a museum in view of their historic significance,export/import is prohibited (Regulation (EU) 2019/125 (OJ L 30).

TR016Thumb-cuffs, finger-cuffs, thumbscrews and finger-screws. This item includes both serrated and non-serrated cuffs and screws

TR017Bar fetters, weighted leg restraints and gang chains comprising bar fetters or weighted leg restraints. 1. Bar fetters are shackles or ankle rings fitted with a locking mechanism, linked by a rigid bar which is typically made of metal 2. This item includes bar fetters and weighted leg restraints which are linked to ordinary handcuffs by means of a chain

TR018Cuffs for restraining human beings, designed to be anchored to a wall, floor or ceiling

TR023Shields with metal spikes

Import/export restriction -Common Military List(1)

inherited from 3926909700

Russia

Regulation 0833/142025-07-20

2 certificate(s) required

Y759Particular provisions

Goods other than those described in the Common Military List of the European Union

Y692Particular provisions

The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)

Import/export not allowed after control

TM01028It shall be prohibited to: (a) export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia; (b) import, directly or indirectly, the goods and technology listed in the Common Military List into the Union if they originate in Russia or are exported from Russia.

Restriction on entry into free circulation(1)

inherited from 3926909700

North Korea

Regulation 1509/172019-07-01

1 certificate(s) required

Y970Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)

Import/export not allowed after control

CD972If the goods declared are described in the "MG" footnote linked to the measure import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK shall be prohibited (Article 3.1.(c) of Regulation (EU) 2017/1509).

MG806Full face-mask air-purifying and air-supplying respirators except those used in breathing apparatus for firefighters

Veterinary control(4)

inherited from 3926909700

All third countries

Regulation 0632/212024-08-01

Except:AD(Andorra)IS(Iceland)NO(Norway)LI(Liechtenstein)FO(Faroe Islands)GL(Greenland)CH(Switzerland)SM(San Marino)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

21 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Greenland

Regulation 0632/212024-08-01

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 2021-01-01

Description & Classification

Common misclassifications

3926909710: Microspheres are of a divinylbenzene polymer and have a diameter from 4,5 µm to 80 µm.
3926909705: Article for technical uses, for use in civil aircraft.

Classification tips

Water mixture with 19 % to 35 % expanded hollow microspheres of the specified acrylonitrile, methacrylonitrile and methacrylate copolymer, 3 µm to 4,95 µm.
Aqueous mixture with the expressly specified microsphere characteristics.

Regulatory notes

NENC39269097

Other This subheading includes carbon fibre reinforced plastic side covers for a centre console of passenger cars. These covers are made of a composite material consisting predominantly of carbon fibres embedded in an epoxy resin matrix. They have a rigid structure. These covers have various snap-in locking devices and mounting holes at their bottom edge. They are fixed to the centre console of passenger cars and serve in particular as a decorative feature. General For the purposes of note 4(a) to this chapter, the term ‘non-thermoplastic substances’ means substances which cannot be softened repeatedly by heat treatment such that they can be shaped by moulding or extrusion.

Additional noteAdditional Notes to Chapter 39

1. For the purposes of this chapter, the expression 'primary forms' applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions, suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 2. For the purposes of subheading 3903 11, 'expansible polystyrene' means polystyrene containing a volatile blowing agent (generally pentane), in the form of beads, with a diameter generally of 0.25 mm to 3 mm, designed to expand (by heating) to form rigid cellular (foamed) material.

Non-preferential origin

tariff_shift

- Other

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm (3926909743)?

The third country duty (erga omnes) for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm is 6.500 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm (3926909743)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm (3926909743)?

Yes, 12 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

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Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3900000000PLASTICS AND ARTICLES THEREOF

3926000000Other articles of plastics and articles of other materials of headings|3901|to 3914

3926900000Other

3926909700Other

7 other codes

3926909740Silicone shell for breast implant

4 other codes

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Airworthiness tariff suspension(1)

inherited from 3926000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

Autonomous tariff suspension(1)

ERGA OMNES

0.000 %Regulation 2605/252026-01-01

Except:RU(Russia)BY(Belarus)

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872021-01-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(9)

inherited from 3926909700

Belarus

Regulation 0765/062025-07-20

3 certificate(s) required

Y759Particular provisions

Goods other than those described in the Common Military List of the European Union

Y757Particular provisions

The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)

Y758Particular provisions

The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)

Import/export not allowed after control

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Import/export not allowed after control

Import control -fluorinated greenhouse gases(1)

inherited from 3926909700

ERGA OMNES

Regulation 0573/242025-06-25

4 certificate(s) required

Y152Particular provisions

Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573

Y986Particular provisions

Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573

Y160Particular provisions

Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573

Y169Particular provisions

Import/export not allowed after control

Import control -restricted goods & technologies(2)

inherited from 3926909700

Iran

Regulation 0267/122017-10-23

1 certificate(s) required

Y966Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

Import/export not allowed after control

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).

MG642M6C1

North Korea

Regulation 1509/172017-09-01

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import/export not allowed after control

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

DU063Goods 1C010 from the dual use list.

DU155Goods 2B350c from the dual use list.

DU314Goods 8A002a from the dual use list.

DU319Goods 8C001 from the dual use list.

DU445Goods 1A001a from the dual use list.

DU447Goods 1A001c from the dual use list.

DU574Goods 2B350a from the dual use list.

DU629Goods 9C110 from the dual use list.

DU652Goods 1A006b from the dual use list.

Import prohibition -torture goods(1)

inherited from 3926909700

ERGA OMNES

Regulation 0125/192019-02-20

Except:XL(XL)XC(XC)

2 certificate(s) required

C064Other certificates

Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)

Y904Particular provisions

Goods other than those described in the TR footnotes linked to the measure

Import/export not allowed after control

TR016Thumb-cuffs, finger-cuffs, thumbscrews and finger-screws. This item includes both serrated and non-serrated cuffs and screws

TR018Cuffs for restraining human beings, designed to be anchored to a wall, floor or ceiling

TR023Shields with metal spikes

Import/export restriction -Common Military List(1)

inherited from 3926909700

Russia

Regulation 0833/142025-07-20

2 certificate(s) required

Y759Particular provisions

Goods other than those described in the Common Military List of the European Union

Y692Particular provisions

The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)

Import/export not allowed after control

Restriction on entry into free circulation(1)

inherited from 3926909700

North Korea

Regulation 1509/172019-07-01

1 certificate(s) required

Y970Particular provisions

Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)

Import/export not allowed after control

MG806Full face-mask air-purifying and air-supplying respirators except those used in breathing apparatus for firefighters

Veterinary control(4)

inherited from 3926909700

All third countries

Regulation 0632/212024-08-01

Except:AD(Andorra)IS(Iceland)NO(Norway)LI(Liechtenstein)FO(Faroe Islands)GL(Greenland)CH(Switzerland)SM(San Marino)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

European Union

Regulation 0632/212023-11-14

21 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Faroe Islands

Regulation 0632/212024-08-01

EU-Faroe Islands FTA(since 1997)

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Greenland

Regulation 0632/212024-08-01

19 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

Y930Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

Start date: 2021-01-01

Trade Statistics

Description & Classification

Common misclassifications

3926909710: Microspheres are of a divinylbenzene polymer and have a diameter from 4,5 µm to 80 µm.
3926909705: Article for technical uses, for use in civil aircraft.

Classification tips

Water mixture with 19 % to 35 % expanded hollow microspheres of the specified acrylonitrile, methacrylonitrile and methacrylate copolymer, 3 µm to 4,95 µm.
Aqueous mixture with the expressly specified microsphere characteristics.

CJEU Case Law

See all judgments (4)

C-344/23

5 Sept 2024

Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests

Judgment of the Court (Sixth Chamber) of 5 September 2024.#Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts “BIOR” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Regulation (EC) No 1186/2009 – Relief from import duties – Article 46 – Tags intended for the marking of fish – Concept of ‘scientific instrument or apparatus’ – Tariff classification – Combined Nomenclature – Subheadings 3926 90 92 and 3926 90 97.#Case C-344/23.

C-104/23

13 Jun 2024

A GmbH & Co. KG v Hauptzollamt B

Judgment of the Court (Tenth Chamber) of 13 June 2024.#A GmbH & Co. KG v Hauptzollamt B.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 9406 00 – Prefabricated buildings – Scope of the concept of ‘building’ – Calf hutches – Request for classification under subheading 9406 00 80 – Classified under subheading 3926 90 97.#Case C-104/23.

C-215/10.

28 Jul 2011

Pacific World Limited and FDD International Limited v The Commissioners for Her Majesty’s Revenue and Customs.

On those grounds, the Court (Seventh Chamber) hereby rules: Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature is valid in so far as it classifies the false nails and, thereby, the false nail sets described in its annex under subheading 3926 90 97 of the Combined Nomenclature, set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006. [Signatures] * Language of the case: English.

Regulatory notes

NENC39269097

Additional noteAdditional Notes to Chapter 39

Non-preferential origin

tariff_shift

- Other

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Yes, 12 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Chapter noteChapter 39 — Plastics and articles thereof

1. Throughout the Nomenclature the expression 'plastics' means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to 'plastics' also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stampings of painting foils of heading 3212; (f) organic surface-active agents or preparations of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics, prepared diagnostic or laboratory reagents whether or not on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wall coverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (footwear, headgear, umbrellas); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical equipment); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (optical, medical instruments); (v) articles of Chapter 91 (clocks and watches); (w) articles of Chapter 92 (musical instruments); (x) articles of Chapter 94 (furniture, lamps, prefabricated buildings); (y) articles of Chapter 95 (toys, games, sports requisites); (z) articles of Chapter 96 (miscellaneous manufactured articles).

Section noteNotes to Section VII — Plastics and articles thereof; Rubber and articles thereof

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended for use together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

TARIC code 3926909743 (Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm) covers the following products: Water mixture containing 25 % expanded hollow microspheres of acrylonitrile, methacrylonitrile and isobornyl methacrylate copolymer, diameter 3,5 µm, Aqueous mixture, 19 % expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and methacrylate, diameter 4,95 µm.

What are the non-preferential origin rules for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm (3926909743)?

Non-preferential origin rules for Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μm are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€9.89/kg

Export €/kg

€15.59/kg

Market concentration (HHI)

3,848

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€16.1B	2.2Bt	€7.32/kg	57.6%
2	🇺🇸 United States	€4.7B	165.2Mt	€28.71/kg	16.9%
3	🇬🇧 United Kingdom	€3.2B	272.6Mt	€11.69/kg	11.4%
4	🇨🇭 Switzerland	€2.7B	129.6Mt	€21.06/kg	9.7%
5	🇹🇳 Tunisia	€1.2B	60.2Mt	€20.31/kg	4.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€7.0B	299.0Mt	€23.33/kg	31.9%
2	🇬🇧 United Kingdom	€4.9B	478.6Mt	€10.28/kg	22.5%
3	🇨🇳 China	€4.5B	145.9Mt	€30.65/kg	20.5%
4	🇨🇭 Switzerland	€3.7B	224.0Mt	€16.43/kg	16.9%
5	🇲🇽 Mexico	€1.3B	85.9Mt	€14.59/kg	5.7%
6	🇹🇷 Turkey	€533.1M	33.3Mt	€16.03/kg	2.4%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€9.89/kg

Export €/kg

€15.59/kg

Market concentration (HHI)

3,848

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€16.1B	2.2Bt	€7.32/kg	57.6%
2	🇺🇸 United States	€4.7B	165.2Mt	€28.71/kg	16.9%
3	🇬🇧 United Kingdom	€3.2B	272.6Mt	€11.69/kg	11.4%
4	🇨🇭 Switzerland	€2.7B	129.6Mt	€21.06/kg	9.7%
5	🇹🇳 Tunisia	€1.2B	60.2Mt	€20.31/kg	4.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€7.0B	299.0Mt	€23.33/kg	31.9%
2	🇬🇧 United Kingdom	€4.9B	478.6Mt	€10.28/kg	22.5%
3	🇨🇳 China	€4.5B	145.9Mt	€30.65/kg	20.5%
4	🇨🇭 Switzerland	€3.7B	224.0Mt	€16.43/kg	16.9%
5	🇲🇽 Mexico	€1.3B	85.9Mt	€14.59/kg	5.7%
6	🇹🇷 Turkey	€533.1M	33.3Mt	€16.03/kg	2.4%

EU Member States

EU ImportersEU Exporters

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