# European Union tariff line 9001 50 20 00: Not for the correction of vision

> In the European Union tariff, line 9001 50 20 00 covers spectacle lenses of other materials, not for the correction of vision. The general (MFN) duty rate is 2.9%. It falls under HS subheading 9001.50 in heading 90.01 (chapter 90).

Source: https://border.bot/countries/european-union/hs-codes/9001502000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 90](https://border.bot/countries/european-union/hs-codes/90) / [9001.50](https://border.bot/countries/european-union/hs-codes/900150) / [9001 50 20 00](https://border.bot/countries/european-union/hs-codes/9001502000)

## Key facts

- Tariff line: 9001 50 20 00
- Covers: Spectacle lenses of other materials, not for the correction of vision
- Supplementary unit: Number of items (p/st)
- Duty (MFN): 2.9%
- Preferential rates: From 0% (56 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: [9001.50](https://border.bot/hs-codes/900150)

## What this line covers

In the European Union tariff, line 9001 50 20 00 covers spectacle lenses of other materials, not for the correction of vision.

Its legal text is “Not for the correction of vision”, read under “Spectacle lenses of other materials”.

## How it is structured

It falls under HS subheading 9001.50 in heading 90.01 (chapter 90). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Heading 90.01: Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
- Subheading 9001.50: Spectacle lenses of other materials
- Line 9001 50 20 00: Not for the correction of vision

## Duty

The general (MFN) duty rate is 2.9%.

The rate is published on 9001 50 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 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%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Mercosur (5500)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)

## 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 9001.50 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/900150): 1 line, used by 1 other country
- [The Harmonized System text for 9001.50](https://border.bot/hs-codes/900150)

## Other lines under 9001.50

- [9001 50 41 40](https://border.bot/countries/european-union/hs-codes/9001504140) Organic uncut corrective eyeglass lens, finished on both sides, to undergo a coating, colouring, edging, mounting or any other substantial process for use in the manufacture of corrective glasses
- [9001 50 41 90](https://border.bot/countries/european-union/hs-codes/9001504190) Other
- [9001 50 49 40](https://border.bot/countries/european-union/hs-codes/9001504940) Organic uncut corrective eyeglass lens, finished on both sides, to undergo a coating, colouring, edging, mounting or any other substantial process for use in the manufacture of corrective glasses
- [9001 50 49 90](https://border.bot/countries/european-union/hs-codes/9001504990) Other
- [9001 50 80 30](https://border.bot/countries/european-union/hs-codes/9001508030) Round organic uncut, semi-finished eyeglass lens with corrective effect, finished on one side, of a kind used for the manufacture of finished eyeglass lenses
- [9001 50 80 90](https://border.bot/countries/european-union/hs-codes/9001508090) Other

- Previous line: [9001 40 80 00](https://border.bot/countries/european-union/hs-codes/9001408000) Other
- Next line: [9001 50 41 40](https://border.bot/countries/european-union/hs-codes/9001504140) Organic uncut corrective eyeglass lens, finished on both sides, to undergo a coating, colouring, edging, mounting or any other substantial process for use in the manufacture of corrective glasses

## Frequently asked questions

### What does tariff line 9001 50 20 00 cover in the European Union tariff?

In the European Union tariff, line 9001 50 20 00 covers spectacle lenses of other materials, not for the correction of vision.

### What is the general (MFN) duty on 9001 50 20 00 in the European Union?

The general (MFN) duty rate is 2.9%. The rate is published on 9001 50 00 00.

### Which preferential rates apply to 9001 50 20 00?

Duty-free entry applies to goods that qualify under 5 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…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.

## 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/9001502000.json