# European Union tariff line 3006 91 00 00: Appliances identifiable for ostomy use

> In the European Union tariff, line 3006 91 00 00 covers appliances identifiable for ostomy use. The general (MFN) duty rate is 0%. It falls under HS subheading 3006.91 in heading 30.06 (chapter 30).

Source: https://border.bot/countries/european-union/hs-codes/3006910000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 30](https://border.bot/countries/european-union/hs-codes/30) / [3006.91](https://border.bot/countries/european-union/hs-codes/300691) / [3006 91 00 00](https://border.bot/countries/european-union/hs-codes/3006910000)

## Key facts

- Tariff line: 3006 91 00 00
- Covers: Appliances identifiable for ostomy use
- Duty (MFN): 0%
- Preferential rates: From 0% (23 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- HS subheading: [3006.91](https://border.bot/hs-codes/300691)

## What this line covers

In the European Union tariff, line 3006 91 00 00 covers appliances identifiable for ostomy use.

Its legal text is “Appliances identifiable for ostomy use”, read under “Other”.

## How it is structured

It falls under HS subheading 3006.91 in heading 30.06 (chapter 30). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 30: Pharmaceutical products
- Heading 30.06: Pharmaceutical goods specified in note 4 to this chapter
- Subheading 3006.91: Other
- Line 3006 91 00 00: Appliances identifiable for ostomy use

## Duty

The general (MFN) duty rate is 0%.

Duty-free entry applies to goods that qualify under 4 programmes, and to goods from 19 origins.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: 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 St… (2000)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Switzerland (CH)
- 0%: Algeria (DZ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 3006.91 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/300691): 1 line, used by 1 other country
- [The Harmonized System text for 3006.91](https://border.bot/hs-codes/300691)

- Previous line: [3006 70 00 00](https://border.bot/countries/european-union/hs-codes/3006700000) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
- Next line: [3006 92 00 00](https://border.bot/countries/european-union/hs-codes/3006920000) Waste pharmaceuticals

## Frequently asked questions

### What does tariff line 3006 91 00 00 cover in the European Union tariff?

In the European Union tariff, line 3006 91 00 00 covers appliances identifiable for ostomy use.

### What is the general (MFN) duty on 3006 91 00 00 in the European Union?

The general (MFN) duty rate is 0%.

### Which preferential rates apply to 3006 91 00 00?

Duty-free entry applies to goods that qualify under 4 programmes: EU-Switzerland agreement: re-imported goods, 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 St…, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from OCTs (Overseas Countries and Territories), Albania, Bosnia and Herzegovina, Switzerland, Algeria, the Faroe Islands, the United Kingdom, Israel, Jordan, Japan, Lebanon, Morocco, Montenegro, North Macedonia, Syria, Tunisia, the United States, Kosovo and Serbia.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/3006910000.json