{
  "summary": "The European Union tariff splits HS 9919.00 (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…) into 6 national lines: 9919 00 00 10 (trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage), 9919 00 00 20 (personal property acquired by inheritance), 9919 00 00 30 (school outfits, educational materials and related household effects), 9919 00 00 40 (coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles) and 2 others. The general (MFN) duty is 0% on all 6 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "9919.00",
      "source": null,
      "url": "https://border.bot/hs-codes/991900"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "6",
      "source": null
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "99: Special combined nomenclature codes",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 9919.00?",
      "answer": "The European Union tariff splits HS 9919.00 (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…) into 6 national lines: 9919 00 00 10 (trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage), 9919 00 00 20 (personal property acquired by inheritance), 9919 00 00 30 (school outfits, educational materials and related household effects), 9919 00 00 40 (coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles) and 2 others."
    },
    {
      "question": "What is the duty on HS 9919.00 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 6 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 9919.00",
      "text": [
        "The European Union tariff splits HS 9919.00 (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…) into 6 national lines: 9919 00 00 10 (trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage), 9919 00 00 20 (personal property acquired by inheritance), 9919 00 00 30 (school outfits, educational materials and related household effects), 9919 00 00 40 (coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles) and 2 others.",
        "The general (MFN) duty is 0% on all 6 lines."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No other national tariff on border.bot has live lines under 9919.00 yet."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
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