Key facts
- HS subheading
- 8305.10
- Duty (MFN)
- 2.7%
- National lines
- 16
- 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
- Chapter
- 83: Miscellaneous articles of base metal
Summary
The European Union tariff splits HS 8305.10 (fittings for loose-leaf binders or files) into 16 national lines: 8305 10 00 11 (consigned from Viet Nam), 8305 10 00 13 (consigned from Lao People's Democratic Republic), 8305 10 00 19 (other), 8305 10 00 21 (consigned from Viet Nam) and 12 others. The general (MFN) duty is 2.7% on all 16 lines.
European Union lines under 8305.10
The European Union tariff splits HS 8305.10 (fittings for loose-leaf binders or files) into 16 national lines: 8305 10 00 11 (consigned from Viet Nam), 8305 10 00 13 (consigned from Lao People's Democratic Republic), 8305 10 00 19 (other), 8305 10 00 21 (consigned from Viet Nam) and 12 others.
The general (MFN) duty is 2.7% on all 16 lines.
- 8305 10 00 11Consigned from Viet NamDuty: 2.7%
- 8305 10 00 13Consigned from Lao People's Democratic RepublicDuty: 2.7%
- 8305 10 00 19OtherDuty: 2.7%
- 8305 10 00 21Consigned from Viet NamDuty: 2.7%
- 8305 10 00 23Consigned from Lao People's Democratic RepublicDuty: 2.7%
- 8305 10 00 29OtherDuty: 2.7%
- 8305 10 00 36Ring binder mechanisms consisting of more than two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanismDuty: 2.7%
- 8305 10 00 37Consigned from Viet NamDuty: 2.7%
- 8305 10 00 38Consigned from Lao People's Democratic RepublicDuty: 2.7%
- 8305 10 00 39OtherDuty: 2.7%
- 8305 10 00 40Consigned from Viet NamDuty: 2.7%
- 8305 10 00 41Consigned from Lao People's Democratic RepublicDuty: 2.7%
- 8305 10 00 42OtherDuty: 2.7%
- 8305 10 00 49OtherDuty: 2.7%
- 8305 10 00 50Lever arch mechanisms for archiving sheets and other documents in binders and files consisting of arched sturdy metal elements (normally two) on a back plate and having at least one opening trigger that permits inserting and filing of sheets and other documentsDuty: 2.7%
- 8305 10 00 99OtherDuty: 2.7%
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 8305.10 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8305.10?
The European Union tariff splits HS 8305.10 (fittings for loose-leaf binders or files) into 16 national lines: 8305 10 00 11 (consigned from Viet Nam), 8305 10 00 13 (consigned from Lao People's Democratic Republic), 8305 10 00 19 (other), 8305 10 00 21 (consigned from Viet Nam) and 12 others.
What is the duty on HS 8305.10 in the European Union?
The general (MFN) duty is 2.7% on all 16 lines.
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.