Hierarchy

21Section XXI — WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

9900000000SPECIAL COMBINED NOMENCLATURE CODES

9905000000Certain goods, as provided for in Council Regulation (EC) No 1186/2009 (Import and Export)

9905000000Personal property belonging to natural persons transferring their normal place of residence

9919000000The following goods, other than those mentioned above: –- Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance; –- School outfits, educational materials and related household effects; –- Coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles; –- Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims.

3 other codes

9930000000Goods delivered to vessels and aircraft 9931000000Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation 9950000000Code used only in intra-Union trade, for all transactions during the reference month which are subject of the same invoice whose value is less than € 1 000, or by small and medium-sized traders

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Footnotes

NC032At importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Council Regulation (EC) No 1186/2009.

TN701According to 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 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. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): 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 shall not apply in respect of 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 Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

Low-value consignment customs duty(2)

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

Import control(2)

inherited from 9900000000

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: 2011-01-01

Description & Classification

Common misclassifications

9950000000: Code exclusively for specified intra-Union trade transactions with invoice value below €1 000 or for small and medium-sized traders

Classification tips

Personal property of a natural person transferring normal place of residence

Typical uses

transfer of normal place of residence

Sample products

Personal property of a natural person transferring normal place of residence

Regulatory notes

Section noteNotes to Section XXI — Works of art, collectors' pieces and antiques

1. This Section does not cover: (a) unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907; (b) theatrical scenery, studio back-cloths or the like, of painted canvas (heading 5907) except where they may be classified in heading 9706; (c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103). 2. For the purposes of heading 9706, the expression 'antiques' applies to goods which are more than one hundred years old. 3. Frames around paintings, drawings, pastels or collages of heading 9701 are to be classified with those items provided that they are of a kind and of a value normal to those items. Frames which are not of a kind or of a value normal to the items referred to in this Note are to be classified separately.

Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.

FAQ

What is the EU customs duty for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

The third country duty (erga omnes) for Personal property belonging to natural persons transferring their normal place of residence is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

No tariff preferences are currently registered for this code.

Are import controls required for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

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

What products are classified under code 9905000000?

TARIC code 9905000000 (Personal property belonging to natural persons transferring their normal place of residence) covers the following products: Personal property of a natural person transferring normal place of residence, Personal household effects for an individual’s move of residence.

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Hierarchy

21Section XXI — WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

9900000000SPECIAL COMBINED NOMENCLATURE CODES

9905000000Certain goods, as provided for in Council Regulation (EC) No 1186/2009 (Import and Export)

9905000000Personal property belonging to natural persons transferring their normal place of residence

3 other codes

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Footnotes

NC032At importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Council Regulation (EC) No 1186/2009.

Low-value consignment customs duty(2)

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

Import control(2)

inherited from 9900000000

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: 2011-01-01

Description & Classification

Common misclassifications

9950000000: Code exclusively for specified intra-Union trade transactions with invoice value below €1 000 or for small and medium-sized traders

Classification tips

Personal property of a natural person transferring normal place of residence

Typical uses

transfer of normal place of residence

Sample products

Personal property of a natural person transferring normal place of residence

Regulatory notes

Section noteNotes to Section XXI — Works of art, collectors' pieces and antiques

Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.

FAQ

What is the EU customs duty for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

Are there tariff preferences for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

No tariff preferences are currently registered for this code.

Are import controls required for Personal property belonging to natural persons transferring their normal place of residence (9905000000)?

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

What products are classified under code 9905000000?

Help

Need help?

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