EU tariff chapter 99
SPECIAL COMBINED NOMENCLATURE CODES. 5 headings and 9 eight-digit codes.
Notes
Sub-chapter I
Combined-Nomenclature codes for certain specific movements of goods
(Import or export)
Additional notes
1. The provisions of this sub-chapter apply only to the movement of goods to which it refers.
Such goods are to be declared in the relevant subheading, if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise, to enable them to be identified.
Member States may, however, choose not to apply the provisions of this sub-chapter, in so far as import duties or other charges are at stake.
2. The provisions of this sub-chapter do not apply to intra-Union trade.
3. Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.
Movements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter.
Sub-chapter II
Statistical codes for certain specific movements of goods
Additional notes
1. Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 allows the Member States to use a simplified coding system for some goods in the European statistics on international trade in goods.
2. The codes set out in this sub-chapter are subject to the conditions laid down in Implementing Regulation (EU) 2020/1197.
Headings and duty rates
Certain goods, as provided for in Regulation (EC) No 1186/2009 (import and export):
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9905 00 00 | Personal property belonging to natural persons transferring their normal place of residence(120) | ||
| 9919 00 00 | The 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(120) | |||
| School outfits, educational materials and related household effects(120) | |||
| Coffins containing bodies, funerary urns containing the ashes of deceased persons, and ornamental funerary articles(120) | |||
| Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims(120) |
- (120) At importation, entry under this subheading and the relief from import duties are subject to the conditions laid down in Council Regulation (EC) No 1186/2009 (ELI: http://data.europa.eu/eli/reg/2009/1186/oj).
Heading 9930
Goods delivered to vessels and aircraft
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9930 24 00 | Goods of CN Chapters 1 to 24 | ||
| 9930 27 00 | Goods of CN Chapter 27 | ||
| 9930 99 00 | Goods classified elsewhere |
Heading 9931
Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9931 24 00 | Goods of CN Chapters 1 to 24 | ||
| 9931 27 00 | Goods of CN Chapter 27 | ||
| 9931 99 00 | Goods classified elsewhere |
Heading 9950 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 9950 00 00 | Code 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 € 1000, or by small and medium-sized traders |
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