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46Chapter

01Heading

94Subheading

05CN

00TARIC

Plaits and similar products of plaiting materials, whether or not assembled into strips

WOOD AND ARTICLES OF WOOD > MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK > Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) > Other > Of other vegetable materials > Plaits and similar products of plaiting materials, whether or not assembled into strips

Hierarchy

09Section IX — WOOD AND ARTICLES OF WOOD

4600000000MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

4601000000Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)

4601920000Other

4601940000Of other vegetable materials

4601940500Plaits and similar products of plaiting materials, whether or not assembled into strips

4601941000Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	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 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 4600000000

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)

inherited from 4600000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

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(2)

inherited from 4600000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has 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 the specified territories 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 the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 2007-01-01

Description & Classification

Common misclassifications

4601941000: The goods are made up from plaits or similar products of plaiting materials.

Classification tips

The goods are described as plaits or similar products of plaiting materials.

Sample products

Plaits of vegetable plaiting materials, assembled into strips

Regulatory notes

Chapter noteChapter 46 — Manufactures of straw, of esparto or of other plaiting materials; Basketware and wickerwork

1. In this chapter the expression 'plaiting materials' means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This chapter does not cover: (a) wall coverings of heading 4814; (b) twine, cordage, ropes or cables, plaited or not (heading 5607); (c) footwear or headgear or parts thereof of Chapter 64 or 65; (d) vehicles or bodies for vehicles of basketware (Chapter 87).

Section note

Non-preferential origin

tariff_shift

Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).

CTSH

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 Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

The third country duty (erga omnes) for Plaits and similar products of plaiting materials, whether or not assembled into strips is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Yes, 43 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 Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

6 BTIs have been issued for this TARIC code by EU Member States customs authorities.

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Hierarchy

09Section IX — WOOD AND ARTICLES OF WOOD

4600000000MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

4601920000Other

4601940000Of other vegetable materials

4601940500Plaits and similar products of plaiting materials, whether or not assembled into strips

4601941000Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	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 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 4600000000

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)

inherited from 4600000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

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(2)

inherited from 4600000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 2007-01-01

Trade Statistics

Description & Classification

Common misclassifications

4601941000: The goods are made up from plaits or similar products of plaiting materials.

Classification tips

The goods are described as plaits or similar products of plaiting materials.

Sample products

Plaits of vegetable plaiting materials, assembled into strips

Associated BTIs

Regulatory notes

Chapter noteChapter 46 — Manufactures of straw, of esparto or of other plaiting materials; Basketware and wickerwork

Section note

Non-preferential origin

tariff_shift

CTSH

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 Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Are there tariff preferences for Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Yes, 43 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 Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

6 BTIs have been issued for this TARIC code by EU Member States customs authorities.

Help

Need help?

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

Section IX has no Section Notes. Classification rules are governed by the Chapter Notes of Chapters 44 (Wood), 45 (Cork) and 46 (Manufactures of straw, esparto and other plaiting materials; basketware and wickerwork). Key rules include: Chapter 44 contains extensive exclusion lists directing products to other chapters (e.g., furniture to Chapter 94, instruments to Section XVIII), and defines the scope of 'wood' to include bamboo and other materials of a woody nature. Chapter 45 distinguishes between natural cork and agglomerated cork and their respective articles.

What are the non-preferential origin rules for Plaits and similar products of plaiting materials, whether or not assembled into strips (4601940500)?

Non-preferential origin rules for Plaits and similar products of plaiting materials, whether or not assembled into strips 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

€3.48/kg

Export €/kg

€4.22/kg

Market concentration (HHI)

5,373

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€5.2M	1.6Mt	€3.15/kg	71.4%
2	🇮🇳 India	€844K	195Kt	€4.32/kg	11.7%
3	🇧🇩 Bangladesh	€798K	76Kt	€10.45/kg	11.0%
4	🇵🇭 Philippines	€223K	5Kt	€45.38/kg	3.1%
5	🇹🇼 Taiwan	€181K	2Kt	€86.29/kg	2.5%
6	🇹🇷 Turkey	€23K	9Kt	€2.54/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€1.1M	362Kt	€3.17/kg	63.3%
2	🇨🇭 Switzerland	€383K	122Kt	€3.14/kg	21.2%
3	🇹🇷 Turkey	€99K	4Kt	€27.45/kg	5.5%
4	🇺🇸 United States	€78K	11Kt	€6.89/kg	4.3%
5	🇳🇴 Norway	€75K	2Kt	€34.88/kg	4.1%
6	🇸🇦 Saudi Arabia	€18K	117	€156.61/kg	1.0%
7	🇦🇪 United Arab Emirates	€9K	113	€83.46/kg	0.5%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€3.48/kg

Export €/kg

€4.22/kg

Market concentration (HHI)

5,373

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€5.2M	1.6Mt	€3.15/kg	71.4%
2	🇮🇳 India	€844K	195Kt	€4.32/kg	11.7%
3	🇧🇩 Bangladesh	€798K	76Kt	€10.45/kg	11.0%
4	🇵🇭 Philippines	€223K	5Kt	€45.38/kg	3.1%
5	🇹🇼 Taiwan	€181K	2Kt	€86.29/kg	2.5%
6	🇹🇷 Turkey	€23K	9Kt	€2.54/kg	0.3%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€1.1M	362Kt	€3.17/kg	63.3%
2	🇨🇭 Switzerland	€383K	122Kt	€3.14/kg	21.2%
3	🇹🇷 Turkey	€99K	4Kt	€27.45/kg	5.5%
4	🇺🇸 United States	€78K	11Kt	€6.89/kg	4.3%
5	🇳🇴 Norway	€75K	2Kt	€34.88/kg	4.1%
6	🇸🇦 Saudi Arabia	€18K	117	€156.61/kg	1.0%
7	🇦🇪 United Arab Emirates	€9K	113	€83.46/kg	0.5%

EU Member States

EU ImportersEU Exporters

View full analysis