# European Union tariff line 9905 00 00 00: Personal property belonging to natural persons transferring their normal place of residence

> In the European Union tariff, line 9905 00 00 00 covers personal property belonging to natural persons transferring their normal place of residence. The general (MFN) duty rate is 0%. It falls under HS subheading 9905.00 in heading 99.05 (chapter 99).

Source: https://border.bot/countries/european-union/hs-codes/9905000000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 99](https://border.bot/countries/european-union/hs-codes/99) / [9905.00](https://border.bot/countries/european-union/hs-codes/990500) / [9905 00 00 00](https://border.bot/countries/european-union/hs-codes/9905000000)

## Key facts

- Tariff line: 9905 00 00 00
- Covers: Personal property belonging to natural persons transferring their normal place of residence
- Duty (MFN): 0%
- 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: [9905.00](https://border.bot/hs-codes/990500)

## What this line covers

In the European Union tariff, line 9905 00 00 00 covers personal property belonging to natural persons transferring their normal place of residence.

Its legal text is “Personal property belonging to natural persons transferring their normal place of residence”.

## How it is structured

It falls under HS subheading 9905.00 in heading 99.05 (chapter 99). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 99: Special combined nomenclature codes
- Heading 99.05: Personal property belonging to natural persons transferring their normal place of residence

## Duty

The general (MFN) duty rate is 0%.

## 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 9905.00 yet.

- [The Harmonized System text for 9905.00](https://border.bot/hs-codes/990500)

- Previous line: [9880 97 00 00](https://border.bot/countries/european-union/hs-codes/9880970000) Classified in Chapter 97
- Next line: [9919 00 00 10](https://border.bot/countries/european-union/hs-codes/9919000010) Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage

## Frequently asked questions

### What does tariff line 9905 00 00 00 cover in the European Union tariff?

In the European Union tariff, line 9905 00 00 00 covers personal property belonging to natural persons transferring their normal place of residence.

### What is the general (MFN) duty on 9905 00 00 00 in the European Union?

The general (MFN) duty rate is 0%.

## 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/9905000000.json