European Union tariff, chapter 99: Special combined nomenclature codes
Last updated
Key facts
- National lines
- 14
- Subheadings
- 9
- 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
- 99: Special combined nomenclature codes
Summary
The European Union tariff has 14 national lines in HS chapter 99 (special combined nomenclature codes), under 9 subheadings in 5 headings.
Subheadings with European Union lines
The European Union tariff has 14 national lines in HS chapter 99 (special combined nomenclature codes), under 9 subheadings in 5 headings.
99.05 Personal property belonging to natural persons transferring their normal place of residence
- 9905.00No description published1 line
99.19 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; –- 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 goo…
- 9919.00No description published6 lines
99.30 Goods delivered to vessels and aircraft
99.31 Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation
99.50 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 € 1 000, or by small and medium-sized traders
- 9950.00No description published1 line
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
No other national tariff on border.bot has live lines under chapter 99 yet.
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 99?
The European Union tariff has 14 national lines in HS chapter 99 (special combined nomenclature codes), under 9 subheadings in 5 headings.
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.