# European Union tariff line 9950 00 00 00: 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

> In the European Union tariff, line 9950 00 00 00 covers 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. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 9950.00 in heading 99.50 (chapter 99).

Source: https://border.bot/countries/european-union/hs-codes/9950000000
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) / [9950.00](https://border.bot/countries/european-union/hs-codes/995000) / [9950 00 00 00](https://border.bot/countries/european-union/hs-codes/9950000000)

## Key facts

- Tariff line: 9950 00 00 00
- Covers: 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
- Duty (MFN): None recorded
- 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: [9950.00](https://border.bot/hs-codes/995000)

## What this line covers

In the European Union tariff, line 9950 00 00 00 covers 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.

Its legal text is “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”.

## How it is structured

It falls under HS subheading 9950.00 in heading 99.50 (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 99.50: 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

## Duty

border.bot holds no general (MFN) duty rate for this 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 9950.00 yet.

- [The Harmonized System text for 9950.00](https://border.bot/hs-codes/995000)

- Previous line: [9931 99 00 00](https://border.bot/countries/european-union/hs-codes/9931990000) Goods classified elsewhere

## Frequently asked questions

### What does tariff line 9950 00 00 00 cover in the European Union tariff?

In the European Union tariff, line 9950 00 00 00 covers 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.

## 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/9950000000.json