FREE TRADE AGREEMENT BETWEEN THE EUROPEAN UNION AND THE SOCIALIST REPUBLIC 
OF VIET NAM  
PREAMBLE  
The European Union, hereinafter referred to as  " the Union ", 
and  
the Socialist Republic of Viet Nam, hereinafter referred to as  " Viet Nam ", 
hereinafter jointly referred to as  " the Parties " or individually referred to as  " Party ", 
RECOGNISING  their longstanding and strong partnership based on the common principles and values reflected in the 
Partnership and Cooperation Agreement, and their important economic, trade and investment relationship;  
DESIRING  to further strengthen their economic relationship as part of, and in a manner coherent with, their overall 
relations, and convinced that this Agreement will create a new climate for the development of trade and investment 
between the Parties;  
RECOGNISING  that this Agreement will complement and promote regional economic integration efforts;  
DETERMINED  to strengthen their economic, trade and investment relationship in accordance with the objective of 
sustainable development, in its economic, social and environmental dimensions, and to promote trade and investment 
under this Agreement in a manner mindful of high levels of environmental and labour protection and relevant inter ­
nationally recognised standards and agreements;  
DESIRING  to raise living standards, promote economic growth and stability, create new employment opportunities and 
improve the general welfare and, to this end, reaffirming their commitment to promote trade and investment liberali ­
sation;  
CONVINCED  that this Agreement will create an expanded and secure market for goods and services and a stable and 
predictable environment for trade and investment, thus enhancing the competitiveness of their firms in global markets;  
REAFFIRMING  their commitment to the  Charter of the United Nations , signed in San Francisco on 26 June 1945, and having 
regard to the principles articulated in  The Universal Declaration of Human Rights , adopted by the General Assembly of the 
United Nations on 10 December 1948;  
RECOGNISING  the importance of transparency in international trade to the benefit of all stakeholders;  
SEEKING to establish clear and mutually advantageous rules governing their trade and investment and to reduce or 
eliminate the barriers to mutual trade and investment;EN  12.6.2020 Official Journal of the European Union L 186/3
 
RESOLVED  to contribute to the harmonious development and expansion of international trade by removing obstacles to 
trade through this Agreement and to avoid creating new barriers to trade or investment between the Parties that could 
reduce the benefits of this Agreement;  
BUILDING  on their respective rights and obligations under the WTO Agreement and other multilateral, regional and 
bilateral agreements and arrangements to which they are party;  
DESIRING  to promote the competitiveness of their companies by providing them with a predictable legal framework for 
their trade and investment relations,  
HAVE AGREED AS FOLLOWS:  
CHAPTER 1  
Objectives and general definitions  
Article 1.1  
Establishment of a Free Trade Area  
The Parties hereby establish a free trade area, in conformity with Article XXIV of GATT 1994 and Article V of GATS.  
Article 1.2  
Objectives  
The objectives of this Agreement are to liberalise and facilitate trade and investment between the Parties in accordance 
with the provisions of this Agreement.  
Article 1.3  
Partnership and Cooperation Agreement  
For the purposes of this Agreement,  " Partnership and Cooperation Agreement " means the  Framework Agreement on 
Comprehensive Partnership and Cooperation between the European Union and its Member States, of the one part, and the 
Socialist Republic of Viet Nam, of the other part , signed in Brussels on 27 June 2012.  
Article 1.4  
WTO Agreements  
For the purposes of this Agreement:  
(a) " Agreement on Agriculture " means the  Agreement on Agriculture  contained in Annex 1A of the WTO Agreement;  
(b) " Agreement on Government Procurement " means the  Agreement on Government Procurement  contained in Annex 4 of 
the WTO Agreement;  
(c) " Agreement on Preshipment Inspection " means the  Agreement on Preshipment Inspection  contained in Annex 1A of the 
WTO Agreement;  
(d) " Agreement on Rules of Origin " means the  Agreement on Rules of Origin  contained in Annex 1A of the WTO 
Agreement;  
(e) " Anti-Dumping Agreement " means the  Agreement on Implementation of Article VI of the General Agreement on Tariffs and 
Trade 1994  contained in Annex 1A of the WTO Agreement;EN  L 186/4 Official Journal of the European Union 12.6.2020
 
(f) " Customs Valuation Agreement " means the  Agreement on Implementation of Article VII of the General Agreement on 
Tariffs and Trade 1994  contained in Annex 1A of the WTO Agreement;  
(g) " DSU" means the  Understanding on Rules and Procedures Governing the Settlement of Disputes  contained in Annex 2 of 
the WTO Agreement;  
(h) " GATS " means the  General Agreement on Trade in Services  contained in Annex 1B of the WTO Agreement;  
(i) " GATT 1994 " means the  General Agreement on Tariffs and Trade 1994  contained in Annex 1A of the WTO 
Agreement;  
(j) " Import Licensing Agreement " means the  Agreement on Import Licensing Procedures  contained in Annex 1A of the 
WTO Agreement;  
(k) " Safeguards Agreement " means the  Agreement on Safeguards  contained in Annex 1A of the WTO Agreement;  
(l) " SCM Agreement " means the  Agreement on Subsidies and Countervailing Measures  contained in Annex 1A of the WTO 
Agreement;  
(m) " SPS Agreement " means the  Agreement on the Application of Sanitary and Phytosanitary Measures  contained in Annex 1A 
of the WTO Agreement;  
(n) " TBT Agreement " means the  Agreement on Technical Barriers to Trade  contained in Annex 1A of the WTO Agreement;  
(o) " TRIPS Agreement " means the  Agreement on Trade-Related Aspects of Intellectual Property Rights  contained in Annex 1C 
of the WTO Agreement; and  
(p) " WTO Agreement " means the  Agreement Establishing the World Trade Organization , done at Marrakesh on 15 April 
1994.  
Article 1.5  
General Definitions  
For the purposes of this Agreement, unless otherwise specified:  
(a) " day" means a calendar day;  
(b) " domestic " means, with regard to legislation, law or laws and regulations for the Union and its Member States and for 
Viet Nam (  1 ), respectively, legislation, law or laws and regulations at central, regional or local level;  
(c) " goods " means products as understood in GATT 1994, unless otherwise provided for in this Agreement;  
(d) " Harmonized System " means the Harmonized Commodity Description and Coding System, including all legal notes 
and amendments thereto (hereinafter referred to as the  " HS"); 
(e) " IMF" means the International Monetary Fund;EN  12.6.2020 Official Journal of the European Union L 186/5  
( 1 ) For greater certainty, for Viet Nam the relevant forms of legislation, law or laws and regulation at the central level or loc al level are 
provided for in the Law No. 80/2015/QH13 of 22 June 2015 on the Promulgation of Legal Normative Documents, as amended.
 (f) " measure " means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, 
administrative action or any other form;  
(g) " natural person of a Party " means a national of one of the Member States of the Union or of Viet Nam, according to 
their respective legislation (  2 ); 
(h) " person " means a natural person or a legal person;  
(i) " third country " means a country or territory outside the scope of territorial application of this Agreement as defined 
in Article 17.24 (Territorial Application);  
(j) " UNCLOS " means the  United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982;  
(k) " WIPO " means the World Intellectual Property Organization; and  
(l) " WTO " means the World Trade Organization.  
CHAPTER 2  
National treatment and market access for goods  
Article 2.1  
Objective  
The Parties shall progressively liberalise trade in goods and improve market access over a transitional period starting from 
the entry into force of this Agreement in accordance with the provisions of this Agreement and in conformity with 
Article XXIV of GATT 1994.  
Article 2.2  
Scope  
Except as otherwise provided for in this Agreement, this Chapter applies to trade in goods between the Parties.  
Article 2.3  
Definitions  
For the purposes of this Chapter:  
(a) " agricultural export subsidies " means subsidies as defined in paragraph (e) of Article 1 of the Agreement on Agri ­
culture, including any amendment of that Article;  
(b) " agricultural good " means a product listed in Annex 1 to the Agreement on Agriculture;  
(c) " consular transactions " means the procedure of obtaining from a consul of the importing Party in the territory of the 
exporting Party, or in the territory of a third country, a consular invoice or a consular visa for a commercial invoice, 
certificate of origin, manifest, shipper's export declaration or any other customs documentation in connection with 
the importation of the goods;  
(d) " customs duty " means any duty or charge of any kind imposed on or in connection with the importation of a good, 
including any form of surtax or surcharge imposed on or in connection with such importation, and does not include 
any:  
(i) charge equivalent to an internal tax imposed in accordance with Article 2.4 (National Treatment);EN  L 186/6 Official Journal of the European Union 12.6.2020  
( 2 ) The term  "natural person " includes natural persons permanently residing in Latvia who are not citizens of Latvia or any other state 
but who are entitled, under the laws and regulations of Latvia, to receive a non-citizen's passport (Alien's Passport).
 (ii) duty imposed in accordance with Chapter 3 (Trade Remedies);  
(iii) duties applied in accordance with Articles VI, XVI and XIX of GATT 1994, the Anti-Dumping Agreement, the 
SCM Agreement, the Safeguards Agreement, Article 5 of the Agreement on Agriculture, and the DSU; and  
(iv) fee or other charge imposed in accordance with Article 2.18 (Administrative Fees, Other Charges and Formalities 
on Imports and Exports);  
(e) " export licensing procedures " means administrative procedures (  3 ) used for the operation of export licensing regimes 
requiring the submission of an application or other documentation, other than that required for customs purposes, to 
the relevant administrative body as a prior condition for exportation from the territory of the exporting Party;  
(f) " import licensing procedures " means administrative procedures (  4 ) used for the operation of import licensing regimes 
requiring the submission of an application or other documentation, other than that required for customs purposes, to 
the relevant administrative body as a prior condition for importation into the territory of the importing Party;  
(g) " non-automatic export licensing procedures " means export licensing procedures where approval of the application is 
not granted for all legal and natural persons who fulfil the requirements of the Party concerned for engaging in export 
operations involving the products subject to export licensing procedures;  
(h) " non-automatic import licensing procedures " means import licensing procedures where approval of the application is 
not granted for all legal and natural persons who fulfil the requirements of the Party concerned for engaging in 
import operations involving the products subject to import licensing procedures;  
(i) " originating " refers to the origin of a good as determined in accordance with the rules of origin set out in Protocol 1 
(Concerning the Definition of the Concept of  " Originating Products " and Methods of Administrative Cooperation);  
(j) " performance requirement " means a requirement that:  
(i) a given quantity, value or percentage of goods be exported;  
(ii) goods of the Party granting an import licence be substituted for imported goods;  
(iii) a person benefiting from an import licence purchase other goods in the territory of the Party granting the import 
licence, or accord a preference to domestically produced goods;  
(iv) a person benefiting from an import licence produce goods in the territory of the Party granting the import 
licence, with a given quantity, value or percentage of domestic content; or  
(v) relates in whatever form to the volume or value of imports, to the volume or value of exports or to the amount 
of foreign exchange inflows; and  
(k) " remanufactured good " means a good classified in HS Chapter 84, 85, 87, 90 or heading 94.02, except those listed in 
Appendix 2-A-5 (Goods Excluded from the Definition of Remanufactured Goods), which:  
(i) is entirely or partially comprised of parts obtained from goods that have been used beforehand; andEN  12.6.2020 Official Journal of the European Union L 186/7  
( 3 ) Those procedures referred to as  " licensing " as well as other similar administrative procedures.  
( 4 ) Those procedures referred to as  " licensing " as well as other similar administrative procedures.
 (ii) has similar performance and working conditions as well as life expectancy compared to the original new good 
and is given the same warranty as the original new good.  
Article 2.4  
National Treatment  
Each Party shall accord national treatment to the goods of the other Party in accordance with Article III of GATT 1994, 
including its Notes and Supplementary Provisions. To that end, the obligations contained in Article III of GATT 1994, 
including its Notes and Supplementary Provisions, are incorporated into and made part of this Agreement,  mutatis 
mutandis . 
Article 2.5  
Classification of Goods  
The classification of goods in trade between the Parties shall be in accordance with each Party's respective tariff 
nomenclature in conformity with the HS.  
Article 2.6  
Remanufactured Goods  
The Parties shall accord to remanufactured goods the same treatment as that accorded to new like goods. A Party may 
require specific labelling of remanufactured goods in order to prevent deception of consumers. Each Party shall 
implement this Article within a transitional period of no longer than three years from the date of entry into force of 
this Agreement.  
Article 2.7  
Reduction or Elimination of Customs Duties  
1. Except as otherwise provided for in this Agreement, each Party shall reduce or eliminate its customs duties on 
goods originating in the other Party in accordance with its respective schedule included in Appendices 2-A-1 (Tariff 
Schedule of the Union) and 2-A-2 (Tariff Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs 
Duties).  
2. For the calculation of the successive reductions under paragraph 1, the base rate for customs duties of each good 
shall be the one specified in the schedules included in Appendices 2-A-1 (Tariff Schedule of the Union) and 2-A-2 (Tariff 
Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties). The tariff elimination established 
under Appendix 2-A-2 (Tariff Schedule of Viet Nam) does not apply to used motor-vehicles under HS headings 87.02, 
87.03 and 87.04.  
3. If a Party reduces an applied most-favoured-nation customs duty rate below the rate of customs duty applied in 
accordance with its respective schedule included in Appendices 2-A-1 (Tariff Schedule of the Union) and 2-A-2 (Tariff 
Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties), the good originating in the other 
Party shall be eligible for that lower duty rate.  
4. Except as otherwise provided in this Agreement, a Party shall not increase any existing customs duty applied in 
accordance with its respective schedule included in Appendices 2-A-1 (Tariff Schedule of the Union) and 2-A-2 (Tariff 
Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties), or adopt any new customs duty, on 
a good originating in the other Party.EN  L 186/8 Official Journal of the European Union 12.6.2020
 
5. A Party may unilaterally accelerate the reduction or elimination of customs duties on originating goods of the other 
Party applied in accordance with its respective schedule included in Appendices 2-A-1 (Tariff Schedule of the Union) and 
2-A-2 (Tariff Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties). When a Party considers 
such an acceleration it shall inform the other Party as early as possible before the new rate of customs duty takes effect. A 
unilateral acceleration shall not preclude the Party from raising a customs duty to the prevailing rate at each stage of 
reduction or elimination in accordance with its respective schedule included in Appendices 2-A-1 (Tariff Schedule of the 
Union) and 2-A-2 (Tariff Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties).  
6. Upon request of a Party, the Parties shall consult to consider accelerating or broadening the scope of the reduction 
or elimination of customs duties applied in accordance with their respective schedules included in Appendices 2-A-1 
(Tariff Schedule of the Union) and 2-A-2 (Tariff Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of 
Customs Duties). If the Parties agree to amend this Agreement in order to accelerate or broaden such scope, any agreed 
amendment shall supersede any duty rate or staging category for such good determined pursuant to their schedules. Such 
an amendment shall come into effect in accordance with Article 17.5 (Amendments).  
Article 2.8  
Management of Administrative Errors  
In the event of an error by the competent authorities in the proper management of the preferential system at export, and 
in particular in the application of Protocol 1 (Concerning the Definition of the Concept of  " Originating Products " and 
Methods of Administrative Cooperation), where this error leads to consequences in terms of import duties, the importing 
Party may request the Trade Committee established pursuant to Article 17.1 (Trade Committee) to examine the possi ­
bilities of adopting appropriate measures with a view to resolving the situation.  
Article 2.9  
Specific Measures concerning the Preferential Tariff Treatment  
1. The Parties shall cooperate on combating customs violations relating to the preferential tariff treatment granted 
under this Chapter.  
2. For the purposes of paragraph 1, each Party shall offer the other Party administrative cooperation and mutual 
administrative assistance in customs and related matters as part of the implementation and control of the preferential 
tariff treatment, which shall include the following obligations:  
(a) verifying the originating status of the product or products concerned;  
(b) carrying out the subsequent verification of the proof of origin and providing the results of that verification to the 
other Party; and  
(c) granting authorisation to the importing Party to conduct enquiry visits in order to determine the authenticity of 
documents or accuracy of information relevant to the granting of the preferential treatment in question.  
3. Where, in accordance with the provisions on administrative cooperation or mutual administrative assistance in 
customs and related matters referred to in paragraph 2, the importing Party establishes that a proof of origin was unduly 
issued by the exporting Party because the requirements provided for in Protocol 1 (Concerning the Definition of the 
Concept of  " Originating Products " and Methods of Administrative Cooperation) were not fulfilled, that importing Party 
may deny a preferential tariff treatment to a declarant who claimed it with regard to goods for which the proof of origin 
was issued.EN  12.6.2020 Official Journal of the European Union L 186/9
 
4. If the importing Party considers that the denial of preferential tariff treatment for individual consignments referred 
to in paragraph 3 is insufficient to implement and control the preferential tariff treatment of a given product, that Party 
may, in accordance with the procedure laid down in paragraph 5, temporarily suspend the relevant preferential tariff 
treatment of the products concerned in the following cases:  
(a) when that Party finds that there has been a systematic customs violation regarding claims for preferential tariff 
treatment under this Agreement; or  
(b) when that Party finds that the exporting Party has systematically failed to comply with the obligations under 
paragraph 2.  
5. The competent authority of the importing Party shall, without undue delay, notify its finding to the competent 
authority of the exporting Party, provide verifiable information upon which the finding was based and engage in 
consultations with the competent authority of the exporting Party with a view to achieving a mutually acceptable 
solution.  
6. If the competent authorities have not achieved a mutually acceptable solution after 30 days following the notifi ­
cation referred to in paragraph 5, the importing Party shall, without undue delay, refer the matter to the Trade 
Committee.  
7. If the Trade Committee has failed to agree on an acceptable solution within 60 days following the referral, the 
importing Party may temporarily suspend the preferential tariff treatment for the products concerned.  
The importing Party may apply the temporary suspension of preferential tariff treatment under this paragraph only for a 
period necessary to protect its financial interests and until the exporting Party provides convincing evidence of its ability 
to comply with the obligations referred to in paragraph 2 and to provide sufficient control of the fulfilment of those 
obligations.  
The temporary suspension shall not exceed a period of three months. If the conditions that gave rise to the initial 
suspension persist after the expiry of the three-month period, the importing Party may decide to renew the suspension for 
another period of three months. Any suspension shall be subject to periodic consultations within the Trade Committee.  
8. The importing Party shall publish, in accordance with its internal procedures, notices to importers of any notifi ­
cation and decision concerning the temporary suspension referred to in paragraph 4. The importing Party shall, without 
undue delay, notify the exporting Party and the Trade Committee of any such notification or decision.  
Article 2.10  
Repaired Goods  
1. A Party shall not apply a customs duty to a good, regardless of its origin, that re-enters its territory after the good 
has been temporarily exported from its territory to the territory of the other Party for repair, regardless of whether such 
repair could be performed in the territory of the Party from which the good was temporarily exported.  
2. Paragraph 1 does not apply to a good imported in bond, into a free trade zone, or in similar status, that is exported 
for repair and is not re-imported in bond, into a free trade zone, or in similar status.  
3. A Party shall not apply a customs duty to a good, regardless of its origin, imported temporarily from the territory of 
the other Party for repair.EN  L 186/10 Official Journal of the European Union 12.6.2020
 
4. For the purposes of this Article, the term  "repair " means any processing operation which is undertaken on a good 
to remedy operating defects or material damage and entailing the re-establishment of a good to its original function, or to 
ensure its compliance with technical requirements for its use, without which the good could no longer be used in the 
normal way for the purposes for which it was intended. Repair of a good includes restoring and maintenance. It shall not 
include an operation or process that:  
(a) destroys the essential characteristics of the good or creates a new or commercially different good;  
(b) transforms an unfinished good into a finished good; or  
(c) is used to improve or upgrade the technical performance of a good.  
Article 2.11  
Export Duties, Taxes or Other Charges  
1. A Party shall not maintain or adopt any duties, taxes, or other charges of any kind imposed on, or in connection 
with, the exportation of a good to the territory of the other Party that are in excess of those imposed on like goods 
destined for domestic consumption, other than in accordance with the schedule included in Appendix 2-A-3 (Export 
Duty Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties).  
2. If a Party applies a lower rate of duty, tax or other charge on, or in connection with, the exportation of a good, and 
for as long as it is lower than the rate calculated in accordance with the schedule included in Appendix 2-A-3 (Export 
Duty Schedule of Viet Nam) to Annex 2-A (Reduction or Elimination of Customs Duties), that lower rate shall apply. This 
paragraph shall not apply to more favourable treatment granted to any third country pursuant to a preferential trade 
agreement.  
3. At the request of either Party, the Trade Committee shall review any duties, taxes, or other charges of any kind 
imposed on, or in connection with, the exportation of goods to the territory of the other Party, when a Party has granted 
more favourable treatment to any third country pursuant to a preferential trade agreement.  
Article 2.12  
Agricultural Export Subsidies  
1. In the multilateral context, the Parties share the objective of the parallel elimination and prevention of the reintro ­
duction of all forms of export subsidies and disciplines on all export measures with equivalent effect for agricultural 
goods. To that end, they shall work together with the aim of enhancing multilateral disciplines on agricultural exporting 
state enterprises, international food aid and export financing support.  
2. Upon the entry into force of this Agreement, the exporting Party shall not introduce or maintain any export 
subsidies or other measures having equivalent effect on any agricultural good which is subject to the elimination or 
reduction of customs duties by the importing Party in accordance with Annex 2-A (Reduction or Elimination of Customs 
Duties) and which is destined for the territory of the importing Party.  
Article 2.13  
Administration of Trade Regulations  
In accordance with Article X of GATT 1994, each Party shall administer in a uniform, impartial and reasonable manner 
all its laws, regulations, judicial decisions and administrative rulings pertaining to:  
(a) the classification or the valuation of goods for customs purposes;EN  12.6.2020 Official Journal of the European Union L 186/11
 
(b) rates of duty, taxes or other charges;  
(c) requirements, restrictions or prohibitions on imports or exports;  
(d) the transfer of payments; and  
(e) issues affecting sale, distribution, transportation, insurance, warehousing inspection, exhibition, processing, mixing or 
other use of goods for customs purposes.  
Article 2.14  
Import and Export Restrictions  
1. Except as otherwise provided for in this Agreement, a Party shall not adopt or maintain any prohibition or 
restriction on the importation of any good of the other Party or on the exportation or sale for export of any good 
destined for the territory of the other Party, in accordance with Article XI of GATT 1994, including its Notes and 
Supplementary Provisions. To that end, Article XI of GATT 1994, including its Notes and Supplementary Provisions, are 
incorporated into and made part of this Agreement,  mutatis mutandis . 
2. Paragraph 1 prohibits a Party from adopting or maintaining:  
(a) import licensing conditioned on the fulfilment of a performance requirement; or  
(b) voluntary export restraints.  
3. Paragraphs 1 and 2 do not apply to the goods listed in Appendix 2-A-4 (Goods to Which Viet Nam May Apply 
Specific Measures). Any amendment of Viet Nam's laws and regulations that reduces the scope of the goods listed in 
Appendix 2-A-4 (Goods to Which Viet Nam May Apply Specific Measures) shall automatically apply under this 
Agreement. Any preference accorded by Viet Nam regarding the scope of the goods listed in Appendix 2-A-4 (Goods 
to Which Viet Nam May Apply Specific Measures) to any other trading partner shall automatically apply under this 
Agreement. Viet Nam shall notify the Union of any amendment or preference referred to in this paragraph.  
4. In accordance with the WTO Agreement, a Party may implement any measure authorised by the Dispute Settlement 
Body of the WTO against the other Party.  
5. When a Party adopts or maintains an import or export prohibition or restriction it shall ensure full transparency 
thereof.  
Article 2.15  
Trading Rights and Related Rights for Pharmaceuticals  
1. Viet Nam shall adopt and maintain appropriate legal instruments allowing foreign pharmaceutical companies to 
establish foreign-invested enterprises for the purposes of importing pharmaceuticals which have obtained a marketing 
authorisation from Viet Nam's competent authorities. Without prejudice to Viet Nam's schedules included in Annex 8-B 
(Viet Nam's Schedule of Specific Commitments), such foreign-invested enterprises are allowed to sell pharmaceuticals 
which they have legally imported to distributors or wholesalers who have the right to distribute pharmaceuticals in Viet 
Nam.  
2. The foreign-invested enterprises referred to in paragraph 1 are allowed to:  
(a) build their own warehouses to store pharmaceuticals which they have legally imported into Viet Nam in accordance 
with the regulations issued by the Ministry of Health, or its successor;EN  L 186/12 Official Journal of the European Union 12.6.2020
 
(b) provide information relating to pharmaceuticals, which they have legally imported into Viet Nam, to health care 
professionals in accordance with the regulations issued by the Ministry of Health, or its successor, and Viet Nam's 
other competent authorities; and  
(c) carry out clinical studies and testing pursuant to Article 3 (International Standards) of Annex 2-C (Pharmaceutical/ 
Medicinal Products and Medical Devices) and in accordance with the regulations issued by the Ministry of Health, or 
its successor, to ensure that the pharmaceuticals which they have legally imported into Viet Nam are suitable for 
domestic consumption.  
Article 2.16  
Import Licensing Procedures  
1. The Parties affirm their rights and obligations under the Import Licensing Agreement.  
2. Each Party shall notify the other Party of its existing import licensing procedures, including the legal basis and the 
relevant official website, within 30 days of the entry into force of this Agreement unless they were already notified or 
provided under Article 5 or paragraph 3 of Article 7 of the Import Licensing Agreement. The notification shall contain 
the same information as referred to in Article 5 or paragraph 3 of Article 7 of the Import Licensing Agreement.  
3. Each Party shall notify the other Party of any introduction or modification of any import licensing procedure which 
it intends to adopt no later than 45 days before the new procedure or modification takes effect. In no case shall a Party 
provide such notification later than 60 days following the date of the publication of the introduction or modification 
unless this was already notified in accordance with Article 5 of the Import Licensing Agreement. The notification shall 
contain the same information as referred to in Article 5 of the Import Licensing Agreement.  
4. Each Party shall publish on an official website any information that it is required to publish pursuant to 
subparagraph 4(a) of Article 1 of the Import Licensing Agreement.  
5. Upon request of a Party, the other Party shall respond within 60 days to a reasonable enquiry regarding any import 
licensing procedure which it intends to adopt or has adopted or maintained, as well as the criteria for granting or for 
allocating import licences, including the eligibility of persons, firms, and institutions to make such an application, the 
administrative body or bodies to be approached and the list of products subject to the import licensing requirement.  
6. The Parties shall introduce and administer import licensing procedures in accordance with:  
(a) paragraphs 1 to 9 of Article 1 of the Import Licensing Agreement;  
(b) Article 2 of the Import Licensing Agreement; and  
(c) Article 3 of the Import Licensing Agreement.  
To that end, the provisions referred to in subparagraphs (a), (b) and (c) are incorporated into and made part of this 
Agreement,  mutatis mutandis . 
7. A Party shall only adopt or maintain automatic import licensing procedures as a condition for importation into its 
territory in order to fulfil legitimate objectives after having conducted an appropriate impact assessment.  
8. A Party shall grant import licences for an appropriate length of time which shall not be shorter than set out in the 
domestic legislation providing for the import licensing requirements and which shall not preclude imports.EN  12.6.2020 Official Journal of the European Union L 186/13
 
9. Where a Party has denied an import licence application with respect to a good of the other Party, it shall, upon 
request of the applicant and promptly after receiving the request, provide the applicant with a written explanation of the 
reasons for the denial. The applicant shall have the right of appeal or review in accordance with the domestic legislation 
or procedures of the importing Party.  
10. The Parties shall only adopt or maintain non-automatic import licensing procedures in order to implement a 
measure that is not inconsistent with this Agreement, including with Article 2.22 (General Exceptions). A Party adopting 
non-automatic import licensing procedures shall indicate clearly the purpose of such licensing procedures.  
Article 2.17  
Export Licensing Procedures  
1. Each Party shall notify the other Party of its existing export licensing procedures, including the legal basis and the 
relevant official website, within 30 days of the entry into force of this Agreement.  
2. Each Party shall notify the other Party of any introduction or modification of any export licensing procedure which 
it intends to adopt no later than 45 days before the new procedure or modification takes effect. In no case shall a Party 
provide such notification later than 60 days following the date of the publication of the introduction or modification.  
3. The notification referred to in paragraphs 1 and 2 shall contain the following information:  
(a) the texts of its export licensing procedures, including any modifications;  
(b) the products subject to each export licensing procedure;  
(c) for each export licensing procedure, a description of:  
(i) the process for applying for an export licence; and  
(ii) the criteria which an applicant must meet to be eligible to apply for an export licence;  
(d) the contact point or points from which interested persons can obtain further information on the conditions for 
obtaining an export licence;  
(e) the administrative body or bodies to which an application or other relevant documentation shall be submitted;  
(f) the period during which each export licensing procedure will be in effect;  
(g) if the Party intends to use an export licensing procedure to administer an export quota, the overall quantity and, 
where practicable, value of the quota and the opening and closing dates of the quota; and  
(h) any exceptions or derogations from an export licensing requirement, how to request those exceptions or derogations, 
and the criteria for granting them.  
4. Each Party shall publish any export licensing procedure, including the legal basis and a reference to the relevant 
official website. Each Party shall also publish any new export licensing procedure, or any modification to its export 
licensing procedures, as soon as possible but in any case no later than 45 days after its adoption and at least 25 working 
days before its entry into force.  
5. Upon request of a Party, the other Party shall respond within 60 days to a reasonable enquiry regarding any export 
licensing procedures which it intends to adopt or which it has adopted or maintained as well as the criteria for granting 
or for allocating export licences, including the eligibility of persons, firms, and institutions to make such an application, 
the administrative body or bodies to be approached, and the list of products subject to the export licensing requirement.EN  L 186/14 Official Journal of the European Union 12.6.2020
 
6. The Parties shall introduce and administer any export licensing procedures in accordance with:  
(a) paragraphs 1 to 9 of Article 1 of the Import Licensing Agreement;  
(b) Article 2 of the Import Licensing Agreement;  
(c) Article 3 of the Import Licensing Agreement with the exception of subparagraphs 5(a), (c), (j) and (k).  
To that end, the provisions of the Import Licensing Agreement referred to in subparagraphs (a), (b) and (c) are incor ­
porated into and made part of this Agreement,  mutatis mutandis . 
7. Each Party shall ensure that all export licensing procedures are neutral in application and administered in a fair, 
equitable, non-discriminatory and transparent manner.  
8. A Party shall grant export licences for an appropriate length of time which shall not be shorter than set out in the 
domestic legislation providing for the export licensing requirement and which shall not preclude exports.  
9. When a Party has denied an export licence application with respect to a good of the other Party, it shall, upon 
request of the applicant and promptly after receiving the request, provide the applicant with a written explanation of the 
reasons for the denial. The applicant shall have the right of appeal or review in accordance with the domestic legislation 
or procedures of the exporting Party.  
10. A Party shall only adopt or maintain automatic export licensing procedures as a condition for exportation from its 
territory in order to fulfil legitimate objectives after having conducted an appropriate impact assessment.  
11. The Parties shall only adopt or maintain non-automatic export licensing procedures in order to implement a 
measure that is not inconsistent with this Agreement, including with Article 2.22 (General Exceptions). A Party adopting 
non-automatic export licensing procedures shall indicate clearly the purpose of such licensing procedures.  
Article 2.18  
Administrative Fees, Other Charges and Formalities on Imports and Exports  
1. Each Party shall ensure that fees, charges, formalities and requirements, other than import and export customs 
duties and measures listed in subparagraphs (d)(i), (ii) and (iii) of Article 2.3 (Definitions), are consistent with the Partie s' 
obligations under Article VIII of GATT 1994, including its Notes and Supplementary Provisions.  
2. A Party shall only impose fees and charges for services provided in connection with importation and exportation of 
goods. Fees and charges shall not be levied on an  ad valorem  basis and shall not exceed the approximate cost of the 
service provided. Each Party shall publish information on fees and charges it imposes in connection with the importation 
and exportation of goods in accordance with Article 4.10 (Fees and Charges).  
3. A Party shall not require consular transactions, including related fees and charges, in connection with the 
importation or exportation of goods. After three years from the date of entry into force of this Agreement, a Party 
shall not require consular authentication for the importation of goods covered by this Agreement.  
Article 2.19  
Origin Marking  
Except as otherwise provided for in this Agreement, when Viet Nam applies mandatory country of origin marking 
requirements to non-agricultural products of the Union, Viet Nam shall accept the marking  "Made in EU ", or a similar 
marking in the local language, as fulfilling such requirements.EN  12.6.2020 Official Journal of the European Union L 186/15
 
Article 2.20  
State Trading Enterprises  
1. The Parties affirm their existing rights and obligations under Article XVII of GATT 1994, including its Notes and 
Supplementary Provisions, and the WTO Understanding on the Interpretation of Article XVII of GATT 1994, which are 
incorporated into and made part of this Agreement,  mutatis mutandis . 
2. When a Party requests information from the other Party on individual cases of state trading enterprises and on their 
operations, including information on their bilateral trade, the requested Party shall ensure transparency subject to 
subparagraph 4(d) of Article XVII of GATT 1994.  
Article 2.21  
Elimination of Sector-Specific Non-Tariff Measures  
1. The Parties shall implement their commitments on sector-specific non-tariff measures on goods as set out in 
Annexes 2-B (Motor Vehicles and Motor Vehicles Parts and Equipment) and 2-C (Pharmaceutical/Medicinal Products 
and Medical Devices).  
2. Except as otherwise provided for in this Agreement, 10 years after the entry into force of this Agreement and upon 
request of either Party, the Parties shall, in accordance with their internal procedures, enter into negotiations with the aim 
of broadening the scope of their commitments on sector-specific non-tariff measures on goods.  
Article 2.22  
General Exceptions  
1. Nothing in this Chapter prevents either Party from taking measures in accordance with Article XX of GATT 1994, 
including its Notes and Supplementary Provisions, which are incorporated into and made part of this Agreement,  mutatis 
mutandis . 
2. The Parties understand that before taking any measures provided for in subparagraphs (i) and (j) of Article XX of 
GATT 1994, the exporting Party intending to take such measures shall provide the other Party with all relevant 
information. Upon request of either Party, the Parties shall consult with a view to seeking an acceptable solution. The 
Parties may agree on any means needed to resolve the difficulties. If prior information or examination is impossible due 
to exceptional and critical circumstances requiring immediate action, the exporting Party may apply the necessary 
precautionary measures and shall immediately inform the other Party thereof.  
Article 2.23  
Committee on Trade in Goods  
1. The Committee on Trade in Goods established pursuant to Article 17.2 (Specialised Committees) shall comprise 
representatives of the Parties.  
2. The Committee on Trade in Goods shall consider any matter arising under this Chapter and Protocol 1 (Concerning 
the Definition of the Concept of  " Originating Products " and Methods of Administrative Cooperation).  
3. The Committee on Trade in Goods shall carry out the following tasks in accordance with Article 17.2 (Specialised 
Committees):  
(a) reviewing and monitoring the implementation and operation of the provisions referred to in paragraph 2;EN  L 186/16 Official Journal of the European Union 12.6.2020
 
(b) identifying and recommending measures to resolve any difference that may arise, and to promote, facilitate and 
improve market access, including any acceleration of tariff commitments under Article 2.7 (Reduction or Elimination 
of Customs Duties);  
(c) recommending the Trade Committee to establish working groups, as it deems necessary;  
(d) undertaking any additional work that the Trade Committee may assign; and  
(e) proposing decisions to be adopted by the Trade Committee for amending the list of fragrant rice varieties included in 
subparagraph 5(c) of Sub-Section 1 (Union Tariff Rate Quotas) of Section B (Tariff Rate Quotas) of Annex 2-A 
(Reduction or Elimination of Customs Duties).  
CHAPTER 3  
Trade remedies  
S e c t i o n A  
A n t i - d u m p i n g a n d c o u n t e r v a i l i n g d u t i e s  
Article 3.1  
General Provisions  
1. The Parties affirm their rights and obligations under Article VI of GATT 1994, the Anti-Dumping Agreement, and 
the SCM Agreement.  
2. The Parties, recognising that anti-dumping and countervailing measures can be abused to obstruct trade, agree that:  
(a) trade remedies should be used in full compliance with the relevant WTO requirements and should be based on a fair 
and transparent system; and  
(b) careful consideration should be given to the interests of the other Party when a Party considers imposing such 
measures.  
3. For the purposes of this Section, origin shall be determined in accordance with Article 1 of the Agreement on Rules 
of Origin.  
Article 3.2  
Transparency  
1. Without prejudice to Article 6.5 of the Anti-Dumping Agreement and Article 12.4 of the SCM Agreement, the 
Parties shall ensure, immediately after any imposition of provisional measures and in any case before the final deter ­
mination is made, full and meaningful disclosure to interested parties of all essential facts and considerations which form 
the basis for the decision to apply measures. Disclosures shall be made in writing and allow interested parties sufficient 
time to make their comments.  
2. Provided it does not unnecessarily delay the conduct of the investigation, interested parties shall be granted the 
possibility to be heard in order to express their views during trade remedies investigations.  
Article 3.3  
Consideration of Public Interest  
A Party shall not impose anti-dumping or countervailing measures where, on the basis of the information made available 
during the investigation, it can clearly be concluded that it is not in the public interest to apply such measures. In 
determining the public interest, the Party shall take into account the situation of the domestic industry, importers and 
their representative associations, representative users and representative consumer organisations, based on the relevant 
information provided to the investigating authorities.  
Article 3.4  
Lesser Duty Rule  
An anti-dumping or countervailing duty imposed by a Party shall not exceed the margin of dumping or countervailable 
subsidy, and the Party shall endeavour to ensure that the amount of this duty is less than that margin if such lesser duty 
would be adequate to remove the injury to the domestic industry.EN  12.6.2020 Official Journal of the European Union L 186/17
 
Article 3.5  
Exclusion from Dispute Settlement  
The provisions of this Section shall not be subject to Chapter 15 (Dispute Settlement).  
S e c t i o n B  
G l o b a l s a f e g u a r d m e a s u r e s  
Article 3.6  
General Provisions  
1. The Parties affirm their rights and obligations under Article XIX of GATT 1994, the Safeguards Agreement and 
Article 5 of the Agreement on Agriculture.  
2. A Party shall not apply with respect to the same good at the same time:  
(a) a bilateral safeguard measure under Section C (Bilateral Safeguard Clause) of this Chapter; and  
(b) a measure under Article XIX of GATT 1994 and the Safeguards Agreement.  
3. For the purposes of this Section, origin shall be determined in accordance with Article 1 of the Agreement on Rules 
of Origin.  
Article 3.7  
Transparency  
1. Notwithstanding Article 3.6 (General Provisions), the Party initiating a global safeguard investigation or intending to 
impose global safeguard measures shall immediately provide, at the request of the other Party and provided that it has a 
substantial interest,  ad hoc  written notification of all pertinent information leading to the initiation of a global safeguard 
investigation and, as the case may be, the proposal to impose the global safeguard measures, including on the provisional 
findings, where relevant. This is without prejudice to Article 3.2 of the Safeguards Agreement.  
2. When imposing global safeguard measures, the Parties shall endeavour to impose them in a way that least affects 
bilateral trade.  
3. For the purposes of paragraph 2, if a Party considers that the legal requirements for the imposition of definitive 
safeguard measures are met, it shall notify the other Party and give the possibility to hold bilateral consultations. If no 
satisfactory solution has been reached within 30 days of the notification, the Party may adopt the definitive global 
safeguard measures. The possibility to hold consultations should be offered to the other Party in order to exchange views 
on the information referred to in paragraph 1.  
Article 3.8  
Exclusion from Dispute Settlement  
The provisions of this Section referring to WTO rights and obligations shall not be subject to Chapter 15 (Dispute 
Settlement).  
S e c t i o n C  
B i l a t e r a l s a f e g u a r d c l a u s e  
Article 3.9  
Definitions  
For the purposes of this Section:  
(a) " domestic industry " shall be understood in accordance with subparagraph 1(c) of Article 4 of the Safeguards 
Agreement; to that end, subparagraph 1(c) of Article 4 of the Safeguards Agreement is incorporated into and 
made part of this Agreement,  mutatis mutandis ;EN  L 186/18 Official Journal of the European Union 12.6.2020
 
(b) " serious injury " and "threat of serious injury " shall be understood in accordance with subparagraphs 1(a) and 1(b) of 
Article 4 of the Safeguards Agreement; to that end subparagraphs 1(a) and 1(b) of Article 4 of the Safeguards 
Agreement are incorporated into and made part of this Agreement,  mutatis mutandis ; and  
(c) " transition period " means a period of 10 years from the entry into force of this Agreement.  
Article 3.10  
Application of a Bilateral Safeguard Measure  
1. If, as a result of the reduction or elimination of a customs duty under this Agreement, any good originating in the 
territory of a Party is being imported into the territory of the other Party in such increased quantities, in absolute terms or  
relative to domestic production, and under such conditions as to cause or threaten to cause serious injury to a domestic 
industry producing like or directly competitive goods, the importing Party may adopt measures provided for in paragraph 
2 in accordance with the conditions and procedures laid down in this Section during the transition period only, except as 
otherwise provided for in subparagraph 6(c) of Article 3.11 (Conditions and Limitations).  
2. The importing Party may impose a bilateral safeguard measure which:  
(a) suspends the further reduction of the rate of customs duty on the good concerned as provided for in Annex 2-A 
(Elimination of Customs Duties); or  
(b) increases the rate of customs duty on the good to a level which does not exceed the lesser of:  
(i) the most-favoured-nation applied rate of customs duty on the good in effect at the time the measure is taken; or  
(ii) the base rate of customs duty specified in the schedules included in Annex 2-A (Reduction or Elimination of 
Customs Duties) pursuant to Article 2.7 (Reduction or Elimination of Customs Duties).  
Article 3.11  
Conditions and Limitations  
1. A Party shall only apply a bilateral safeguard measure following an investigation by its competent authorities in 
accordance with Article 3 and subparagraph 2(c) of Article 4 of the Safeguards Agreement. To that end, Article 3 and 
subparagraph 2(c) of Article 4 of the Safeguards Agreement are incorporated into and made part of this Agreement,  
mutatis mutandis . 
2. A Party shall notify the other Party in writing of the initiation of the investigation referred to in paragraph 1 and 
consult with the other Party as far as practicable in advance of applying a bilateral safeguard measure, with a view to 
reviewing the information arising from the investigation and exchanging views on the measure.  
3. In the investigation referred to in paragraph 1, the Party shall comply with the requirements of subparagraph 2(a) of 
Article 4 of the Safeguards Agreement. To that end, subparagraph 2(a) of Article 4 of the Safeguards Agreement is 
incorporated into and made part of this Agreement,  mutatis mutandis . 
4. The investigation shall also demonstrate, on the basis of objective evidence, the existence of a causal link between 
increased imports and the serious injury or threat thereof. The investigation shall also take into consideration the 
existence of any factor other than increased imports which may also cause injury at the same time.  
5. Each Party shall ensure that its competent authorities complete the investigation referred to in paragraph 1 within 
one year of the date of its initiation.EN  12.6.2020 Official Journal of the European Union L 186/19
 
6. A Party shall not apply a bilateral safeguard measure:  
(a) except to the extent, and for such time, as it is necessary to prevent or remedy serious injury and to facilitate 
adjustment;  
(b) for a period exceeding two years, except that the period may be extended by up to two years if the competent 
authorities of the importing Party determine, in conformity with the procedures set out in this Article, that the 
measure continues to be necessary to prevent or remedy serious injury and to facilitate adjustment and that there is 
evidence that the industry is adjusting, provided that the total period of application of a safeguard measure, including 
the period of initial application and any extension thereof, does not exceed four years; or  
(c) beyond the expiration of the transition period, except with the consent of the other Party.  
7. In order to facilitate adjustment in a situation where the expected duration of a bilateral safeguard measure is more 
than two years, the Party applying the measure shall progressively liberalise the measure at regular intervals during the 
period of application.  
8. When a Party terminates a bilateral safeguard measure, the rate of customs duty shall be the rate that, according to 
its schedule included in Annex 2-A (Reduction or Elimination of Customs Duties), would have been in effect but for the 
measure.  
Article 3.12  
Provisional Measures  
In critical circumstances where delay would cause damage that would be difficult to repair, a Party may apply a bilateral 
safeguard measure on a provisional basis pursuant to a preliminary determination that there is clear evidence that imports 
of an originating good from the other Party have increased as the result of the reduction or elimination of a customs duty 
under this Agreement, and that such imports cause serious injury, or threat thereof, to the domestic industry. The 
duration of any provisional measure shall not exceed 200 days, during which time the Party shall comply with the 
requirements of paragraphs 1 and 3 of Article 3.11 (Conditions and Limitations). The Party shall promptly refund any 
tariff increases if the investigation referred to in paragraph 1 of Article 3.11 (Conditions and Limitations) does not result 
in a finding that the requirements of paragraph 1 of Article 3.10 (Application of a Bilateral Safeguard Measure) are met. 
The duration of any provisional measure shall be counted as part of the period set out in subparagraph 6(b) of 
Article 3.11 (Conditions and Limitations).  
Article 3.13  
Compensation  
1. A Party applying a bilateral safeguard measure shall consult with the other Party in order to mutually agree on 
appropriate trade-liberalising compensation in the form of concessions having trade effects substantially equivalent to the 
bilateral safeguard measure or in the form of concessions equivalent to the value of the additional duties expected to 
result from the safeguard measure. The Party applying a bilateral safeguard measure shall provide an opportunity for such 
consultations no later than 30 days after the application of the bilateral safeguard measure.  
2. If the consultations under paragraph 1 do not result in an agreement on trade-liberalising compensation within 30 
days of the beginning of the consultations, the Party whose goods are subject to the bilateral safeguard measure may 
suspend the application of concessions, with respect to originating goods of the Party applying the bilateral safeguard 
measure, which have trade effects substantially equivalent to the bilateral safeguard measure. The obligation to provide 
compensation, incumbent on the Party applying the bilateral safeguard measure, and the other Party's right to suspend 
concessions under this paragraph shall terminate on the same date as the bilateral safeguard measure terminates.EN  L 186/20 Official Journal of the European Union 12.6.2020
 
3. The right of suspension referred to in paragraph 2 shall not be exercised for the first 24 months during which a 
bilateral safeguard measure is in effect, provided that the safeguard measure conforms to the provisions of this 
Agreement.  
Article 3.14  
Use of the English Language  
In order to ensure the maximum efficiency for the application of the trade remedy rules under this Chapter, the 
investigating authorities of the Parties shall use the English language as a basis for communications and documents 
exchanged in the context of trade remedy investigations between the Parties.  
CHAPTER 4  
Customs and trade facilitation  
Article 4.1  
Objectives  
1. The Parties recognise the importance of customs and trade facilitation matters in the evolving global trading 
environment. The Parties shall reinforce cooperation in this area with a view to ensuring that their respective customs 
legislation and procedures fulfil the objectives of promoting trade facilitation while ensuring effective customs control.  
2. The Parties agree that their legislation shall be non-discriminatory and that customs procedures shall be based on 
the use of modern methods and effective controls to combat fraud and to promote legitimate trade.  
3. The Parties recognise that legitimate public policy objectives, including those in relation to security, safety and the 
fight against fraud, shall not be compromised.  
Article 4.2  
Customs Cooperation and Mutual Administrative Assistance  
1. The respective authorities of the Parties shall cooperate on customs matters in order to ensure that the objectives set 
out in Article 4.1 (Objectives) are attained.  
2. The Parties shall enhance customs cooperation,  inter alia , by:  
(a) exchanging information concerning customs legislation, its implementation, and customs procedures, in particular in 
the following areas:  
(i) simplification and modernisation of customs procedures;  
(ii) border enforcement of intellectual property rights by the customs authorities;  
(iii) facilitation of transit movements and transhipment; and  
(iv) relations with the business community;  
(b) exploring joint initiatives relating to import, export and other customs procedures, including technical assistance, in 
order to ensure effective services to the business community;EN  12.6.2020 Official Journal of the European Union L 186/21
 
(c) strengthening their cooperation in the field of customs in international organisations such as the WTO and the World 
Customs Organization (hereinafter referred to as  " WCO "); and  
(d) establishing, where relevant and appropriate, mutual recognition of trade partnership programmes and customs 
controls, including equivalent trade facilitation measures.  
3. The Parties shall provide each other with mutual administrative assistance in customs matters in accordance with 
Protocol 2 (On Mutual Administrative Assistance in Customs Matters).  
Article 4.3  
Customs Legislation and Procedures  
1. The Parties shall base their respective customs legislation and procedures on international instruments and standards 
applicable in the area of customs and trade, including the substantive elements of the  International Convention on the 
Simplification and Harmonisation of Customs Procedures , as amended (Revised Kyoto Convention), done at Brussels on 
26 June 1999, the  International Convention on the Harmonized Commodity Description and Coding System  (hereinafter 
referred to as  " HS Convention "), the  Framework of Standards to Secure and Facilitate Global Trade  and the  Customs Data 
Model  of the WCO.  
2. The customs legislation and procedures of the Parties shall:  
(a) aim at the protection of legitimate trade through effective enforcement and compliance with legislative requirements;  
(b) avoid unnecessary or discriminatory burdens on economic operators, and provide for further facilitation for operators 
with high levels of compliance; and  
(c) ensure safeguards against fraud and illicit or damaging activities.  
3. The Parties agree that their respective customs legislation and procedures, including remedies, shall be proportionate 
and non-discriminatory and that their application shall not unduly delay the release of goods.  
4. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity 
and accountability of operations, the Parties shall:  
(a) simplify and review requirements and formalities, wherever possible, with respect to the rapid release and clearance of 
goods; and  
(b) work towards further simplification and standardisation of data and documentation required by customs or other 
agencies.  
Article 4.4  
Release of Goods  
1. Each Party shall ensure that its customs authorities apply requirements and procedures that provide for the release 
of goods within a period no longer than that required to ensure compliance with its customs and other trade-related laws 
and formalities. Each Party shall work towards further reducing this period and releasing the goods without undue delay.  
2. The Parties shall allow,  inter alia , the release of goods without the payment of customs duties, subject to the 
provision of a guarantee if required in accordance with their legislation in order to secure the final payment of customs 
duties.  
3. Each Party shall ensure that its customs authorities provide for advance electronic submission and further processing 
of information before the physical arrival of goods (pre-arrival processing) to enable the release of goods on arrival.EN  L 186/22 Official Journal of the European Union 12.6.2020
 
Article 4.5  
Simplified Customs Procedures  
1. Each Party shall provide for simplified customs procedures that are transparent and efficient in order to reduce costs 
and increase predictability for economic operators, including for small and medium-sized enterprises. Easier access to 
customs simplifications shall also be provided for authorised traders according to objective and non-discriminatory 
criteria.  
2. A single administrative document or electronic equivalent shall be used for the purposes of completing the 
formalities required for placing the goods under a customs procedure.  
3. The Parties shall apply modern customs techniques, including risk assessment and post-clearance audit methods, in 
order to simplify and facilitate the entry and the release of goods.  
4. The Parties shall promote the progressive development and use of systems, including those based on information 
technology, to facilitate the electronic exchange of data between traders, customs administrations and other related 
agencies.  
Article 4.6  
Transit and Transhipment  
1. Each Party shall ensure the facilitation and effective control of transhipment operations and transit movements 
through its territory.  
2. To facilitate traffic in transit each Party shall ensure cooperation and coordination between all authorities and 
agencies concerned in its territory.  
Article 4.7  
Risk Management  
1. Each Party shall base its examination and release procedures and its post-clearance audit procedures on risk 
assessment principles and audits, rather than examining each shipment in a comprehensive manner for compliance 
with all import requirements.  
2. The Parties shall adopt and apply their import, export, transit and transhipment control requirements and 
procedures for goods on the basis of risk management principles which shall be applied to focus compliance 
measures on transactions that merit attention.  
Article 4.8  
Transparency  
1. Each Party shall ensure that its customs and other trade-related laws, regulations and general administrative 
procedures and other requirements, including fees and charges, are readily available to interested parties and, where 
feasible and possible, on an official website.  
2. Each Party shall designate or maintain one or more inquiry or information points to address, within a reasonable 
time, inquiries by interested parties concerning customs and other trade-related matters.EN  12.6.2020 Official Journal of the European Union L 186/23
 
Article 4.9  
Advance Rulings  
1. Upon written request from traders, the customs authorities of each Party shall issue, in accordance with its laws and 
regulations, prior to the importation of a good into its territory, written advance rulings on tariff classification or on any 
other matter that the Parties may agree upon.  
2. Subject to any confidentiality requirements in each Party's laws and regulations, each Party shall publish, for 
example on an official website, its advance rulings on tariff classification and on any matters that the Parties may 
agree upon.  
3. With a view to facilitating trade, the Parties shall include in their bilateral dialogue regular updates on changes in 
their respective laws and regulations on advance rulings.  
Article 4.10  
Fees and Charges  
1. Each Party shall publish information on fees and charges via an officially designated medium, and where feasible 
and possible, on an official website. This information shall include the fees and charges that will be applied, the reason for 
the fees or charges for the service provided, the responsible authority, and when and how payment is to be made.  
2. Each Party shall not impose new or amended fees and charges until the information in accordance with paragraph 1 
is published and made readily available.  
Article 4.11  
Customs Brokers  
The Parties shall not require in their respective customs legislation and procedures the mandatory use of customs brokers. 
The Parties shall apply transparent, non-discriminatory and proportionate rules if and when licensing customs brokers.  
Article 4.12  
Customs Valuation  
1. The Parties shall determine the customs value of goods in accordance with Article VII of GATT 1994 and the 
Customs Valuation Agreement.  
2. The Parties shall cooperate with a view to reaching a common approach to issues relating to customs valuation.  
Article 4.13  
Preshipment Inspections  
The Parties agree that their respective customs legislation and procedures shall not require the mandatory use of 
preshipment inspections as defined in the Agreement on Preshipment Inspection, or any other inspection activity 
performed at destination, before customs clearance, by private companies.  
Article 4.14  
Review and Appeal  
Each Party shall provide effective, prompt, non-discriminatory and easily accessible procedures to guarantee the right of 
appeal against customs and other agency administrative actions, rulings and decisions affecting importation or expor ­
tation of goods or goods in transit.EN  L 186/24 Official Journal of the European Union 12.6.2020
 
Article 4.15  
Relations with the Business Community  
The Parties agree:  
(a) on the need for timely consultations with trade representatives on legislative proposals and general procedures related 
to customs and trade facilitation matters. To that end, appropriate consultations between administrations and the 
business community shall be held by each Party;  
(b) to publish or otherwise make available, as far as possible through electronic means, any new legislation and general 
procedures related to customs and trade facilitation matters prior to the application of any such legislation and 
procedures, as well as changes to and interpretations of such legislation and procedures; they shall also make publicly 
available relevant notices of an administrative nature, including agency requirements and entry procedures, hours of 
operation and operating procedures for customs offices at ports and border crossing points, and contact points for 
information enquiries;  
(c) on the need for a reasonable time period between the publication of new or amended legislation, procedures and fees 
or charges and their entry into force; and  
(d) to ensure that their respective customs and related requirements and procedures continue to meet the needs of the 
business community, follow best practices, and remain as little trade-restrictive as possible.  
Article 4.16  
Committee on Customs  
1. The Committee on Customs established by Article 17.2 (Specialised Committees) shall be composed of represen ­
tatives of the Parties.  
2. The Committee on Customs shall ensure the proper functioning of this Chapter, the enforcement of intellectual 
property rights by customs in accordance with Sub-Section 4 (Border Enforcement) of Section C (Enforcement of 
Intellectual Property Rights) of Chapter 12 (Intellectual Property), Protocol 1 (Concerning the Definition of the 
Concept of  " Originating Products " and Methods of Administrative Cooperation), Protocol 2 (On Mutual Administrative 
Assistance in Customs Matters) and any additional provisions relating to customs that the Parties may agree upon.  
3. The Committee on Customs shall examine the need for, and adopt, decisions, opinions, proposals or recommen ­
dations on all issues arising from the implementation of the provisions referred to in paragraph 2. It shall have the power 
to adopt decisions on mutual recognition of risk management techniques, risk criteria and standards, security controls 
and trade partnership programmes, including aspects such as data transmission and mutually agreed benefits.  
CHAPTER 5  
Technical barriers to trade  
Article 5.1  
Affirmation of the TBT Agreement  
The Parties affirm their rights and obligations with respect to each other under the TBT Agreement, which is incorporated 
into and made part of this Agreement,  mutatis mutandis .EN  12.6.2020 Official Journal of the European Union L 186/25
 
Article 5.2  
Objectives  
1. The objectives of this Chapter are to facilitate and increase bilateral trade in goods by preventing, identifying and 
eliminating unnecessary obstacles to trade within the scope of the TBT Agreement, and to enhance bilateral cooperation 
between the Parties.  
2. The Parties shall establish and enhance technical capabilities and institutional infrastructure on matters concerning 
technical barriers to trade.  
Article 5.3  
Scope and Definitions  
1. This Chapter applies to the preparation, adoption and application of standards, technical regulations and conformity 
assessment procedures, as defined in Annex 1 to the TBT Agreement, that may affect trade in goods between the Parties, 
except for:  
(a) purchasing specifications prepared by governmental bodies for production or consumption requirements of those 
bodies; or  
(b) sanitary and phytosanitary measures as defined in Annex A to the SPS Agreement.  
2. Each Party has the right to prepare, adopt and apply standards, technical regulations and conformity assessment 
procedures in accordance with this Chapter and the TBT Agreement.  
3. For the purposes of this Chapter, the definitions of Annex 1 to the TBT Agreement apply.  
Article 5.4  
Technical Regulations  
1. Each Party shall make best use of good regulatory practice, as provided for in the TBT Agreement and in this 
Chapter, in particular, by:  
(a) assessing the available regulatory and non-regulatory alternatives to a proposed technical regulation that would fulfil 
the Party's legitimate objectives, in accordance with Article 2.2 of the TBT Agreement, and endeavouring to assess,  
inter alia , the impact of a proposed technical regulation by means of a regulatory impact assessment, as recommended 
by the Committee on Technical Barriers to Trade established under Article 13 of the TBT Agreement;  
(b) using relevant international standards, such as those developed by the International Organization for Standardization, 
the International Electrotechnical Commission, the International Telecommunication Union and the Codex Alimen ­
tarius Commission, as a basis for their technical regulations, except when such international standards would be 
ineffective or inappropriate for the fulfilment of the legitimate objectives pursued by a Party; when a Party has not 
used international standards as a basis for its technical regulations, it shall, upon request of the other Party, identify 
any substantial deviation from the relevant international standards and explain the reasons why those standards have 
been judged inappropriate or ineffective for the objective pursued;  
(c) reviewing, without prejudice to Article 2.3 of the TBT Agreement, technical regulations with a view to increasing their 
convergence with relevant international standards. In undertaking this review, the Parties shall,  inter alia , take into 
account any new development in the relevant international standards and whether the circumstances that have given 
rise to divergences from any relevant international standard continue to exist;EN  L 186/26 Official Journal of the European Union 12.6.2020
 
(d) specifying technical regulations based on product performance requirements, rather than on design or descriptive 
characteristics.  
2. In accordance with Article 2.7 of the TBT Agreement, a Party shall give favourable consideration to accepting as 
equivalent technical regulations of the other Party, even if those regulations differ from its own, provided it is satisfied 
that those regulations adequately fulfil the objectives of its own regulations.  
3. A Party that has prepared a technical regulation that it considers to be equivalent to a technical regulation of the 
other Party because it has a compatible objective and product scope may request in writing that the other Party recognise 
it as equivalent. That request shall be made in writing and set out in detail the reasons why the technical regulations 
should be considered to be equivalent, including reasons with respect to product scope. A Party which does not agree that 
the technical regulations are equivalent shall provide to the other Party, upon request, the reasons for its decision.  
Article 5.5  
Standards  
1. The Parties affirm their obligations under Article 4.1 of the TBT Agreement to ensure that their standardising bodies 
accept and comply with the Code of Good Practice for the Preparation, Adoption and Application of Standards in Annex 
3 to the TBT Agreement. The Parties further affirm their adherence to the principles set out in  Decisions and Recom ­
mendations adopted by the WTO Committee on Technical Barriers to Trade since 1 January 1995 , G/TBT/1/rev.13 of 8 March 
2017, including the  Decision of the Committee on Principles for the Development of International Standards, Guides and 
Recommendations with relation to Articles 2, 5 and Annex 3 of the Agreement , referred to in the Annexes to Part 1 of the 
document.  
2. With a view to harmonising standards on as wide a basis as possible, the Parties shall encourage their standardising 
bodies as well as the regional standardising bodies of which they or their standardising bodies are members to:  
(a) participate, within the limits of their resources, in the preparation of international standards by relevant international 
standardising bodies;  
(b) use relevant international standards as a basis for the standards they develop, except where those international 
standards would be ineffective or inappropriate for the fulfilment of the legitimate objectives pursued by a Party, 
for instance because of an insufficient level of protection, fundamental climatic or geographical factors, or funda ­
mental technological problems;  
(c) avoid duplication of, or overlap with, the work of international standardising bodies;  
(d) review national and regional standards not based on relevant international standards at regular intervals, with a view 
to increasing their convergence with relevant international standards; and  
(e) cooperate with the relevant standardisation bodies of the other Party in international standardisation activities. That 
cooperation may be undertaken in international standardising bodies or at regional level.  
3. The Parties shall exchange information on:  
(a) their use of standards in support of technical regulations;EN  12.6.2020 Official Journal of the European Union L 186/27
 
(b) their standardisation processes, and the extent of their use of international or regional standards as basis for their 
national standards; and  
(c) cooperation agreements on standardisation implemented by either Party, including on standardisation issues in 
international agreements with third countries, to the extent this is not explicitly prohibited by those agreements.  
4. The Parties recognise that in accordance with Annex 1 to the TBT Agreement, compliance with standards is 
voluntary. When a Party makes compliance with standards mandatory, through incorporation or referencing in 
technical regulations or conformity assessment procedures, Article 5.7 (Transparency) applies.  
Article 5.6  
Conformity Assessment Procedures  
1. In respect of mandatory conformity assessment procedures the Parties shall apply paragraph 1 of Article 5.4 
(Technical Regulations),  mutatis mutandis , with a view to avoiding unnecessary obstacles to trade and ensuring trans ­
parency and non-discrimination.  
2. In line with Article 5.1.2 of the TBT Agreement, when an importing Party requires positive assurance of conformity 
with its applicable technical regulations or standards, its conformity assessment procedures shall neither be stricter nor 
applied more strictly than necessary to give that Party adequate confidence that products conform with its applicable 
technical regulations or standards, taking account of the risks non-conformity would create.  
3. The Parties recognise that a broad range of mechanisms exists to facilitate the acceptance of the results of 
conformity assessment procedures conducted in the territory of the other Party, including:  
(a) the importing Party's reliance on a supplier's declaration of conformity;  
(b) agreements on mutual acceptance of the results of conformity assessment procedures with respect to specific technical 
regulations conducted by bodies located in the territory of the other Party;  
(c) use of accreditation to qualify conformity assessment bodies located in the territory of either Party;  
(d) government designation of conformity assessment bodies, including bodies located in the territory of the other Party;  
(e) unilateral recognition by a Party of the results of conformity assessment procedures conducted in the territory of the 
other Party;  
(f) voluntary arrangements between conformity assessment bodies located in the territory of either Party; and  
(g) use of regional and international multilateral recognition agreements and arrangements to which the Parties are party.  
4. Having regard in particular to the considerations referred to in paragraph 3, the Parties shall:  
(a) intensify their exchange of information on the mechanism referred to in paragraph 3 and on similar mechanisms with 
a view to facilitating the acceptance of conformity assessment results;EN  L 186/28 Official Journal of the European Union 12.6.2020
 
(b) exchange information on conformity assessment procedures and, in particular, on the criteria used to select appro ­
priate conformity assessment procedures for specific products;  
(c) consider a supplier's declaration of conformity as one of the assurances of conformity with domestic law;  
(d) consider arrangements on mutual acceptance of the results of conformity assessment procedures according to the 
procedure set out in paragraph 5;  
(e) exchange information on accreditation policy and to consider how to best make use of international standards for 
accreditation and of international agreements involving the Parties' accreditation bodies, for example, through the 
mechanisms of the International Laboratory Accreditation Cooperation and the International Accreditation Forum;  
(f) consider joining or, as applicable, to encourage their testing, inspection and certification bodies to join any operative 
international agreements or arrangements for harmonisation or facilitation of acceptance of conformity assessment 
results;  
(g) ensure that economic operators have a choice amongst conformity assessment facilities designated by the authorities 
to perform the tasks required by domestic law to assure compliance;  
(h) endeavour to use accreditation to qualify conformity assessment bodies; and  
(i) ensure independence of, and absence of conflict of interest between, accreditation bodies and conformity assessment 
bodies.  
5. Upon request from a Party, the other Party may decide to enter into consultations with a view to defining sectoral 
initiatives regarding the use of conformity assessment procedures or the facilitation of acceptance of conformity 
assessment results that are appropriate for the respective sectors. The Party making the request should provide 
relevant information on how the sectoral initiative would facilitate trade. If the other Party declines that request it 
shall, upon request, provide its reasons.  
6. The Parties affirm their obligations under Article 5.2.5 of the TBT Agreement that fees imposed for mandatory 
conformity assessment of imported products shall be equitable in relation to any fees chargeable for assessing the 
conformity of like products of domestic origin or originating in any other country, taking into account communication, 
transportation and other costs arising from differences between location of facilities of the applicant and the conformity 
assessment body.  
Article 5.7  
Transparency  
The Parties acknowledge the importance of transparency with regard to the preparation, adoption and application of 
standards, technical regulations and conformity assessment procedures. In that regard, the Parties affirm their transparency 
obligations under the TBT Agreement. Each Party shall:  
(a) take the other Party's comments into account where a part of the process of developing a technical regulation is open 
to public consultation, and provide, upon request, written responses in a timely manner to the comments made by 
the other Party;  
(b) ensure that economic operators and other interested persons of the other Party are allowed to participate in any 
formal public consultation process concerning the development of technical regulations, on terms no less favourable 
than those accorded to its own legal or natural persons;  
(c) further to subparagraph 1(a) of Article 5.4 (Technical Regulations), in cases where impact assessments are carried out, 
inform the other Party, upon request, of the outcome of the impact assessment of the proposed technical regulation;  
(d) when making notifications in accordance with Article 2.9.2 or 5.6.2 of the TBT Agreement:EN  12.6.2020 Official Journal of the European Union L 186/29
 
(i) allow at least a period of 60 days, following the notification, for the other Party to provide comments in writing 
to the proposal and, where practicable, give due consideration to reasonable requests for extending that period;  
(ii) provide the electronic version of the notified text;  
(iii) provide, in case the notified text is not in one of the official WTO languages, a detailed and comprehensive 
description of the content of the measure in the WTO notification format;  
(iv) reply in writing to written comments received from the other Party on the proposal, no later than the date of 
publication of the final technical regulation or conformity assessment procedure; and  
(v) provide information on the adoption and the entry into force of the notified measure and the adopted final text 
through an addendum to the original notification;  
(e) allow sufficient time between the publication of technical regulations and their entry into force for economic 
operators of the other Party to adapt, except where urgent problems of safety, health, environmental protection or 
national security arise or threaten to arise;  
(f) ensure that all technical regulations and mandatory conformity assessment procedures adopted and in force are 
publicly available on official websites and free of charge; and  
(g) ensure that the enquiry point, established in accordance with Article 10.1 of the TBT Agreement, provides 
information and answers in one of the official WTO languages to reasonable enquiries from the other Party or 
from interested persons of the other Party on adopted technical regulations, conformity assessment procedures and 
standards.  
Article 5.8  
Market Surveillance  
The Parties shall:  
(a) exchange views on market surveillance and enforcement activities;  
(b) ensure that market surveillance functions are carried out by the competent authorities and that no conflicts of interest 
exist between the market surveillance function and the conformity assessment function; and  
(c) ensure that there are no conflicts of interest between market surveillance bodies and the economic operators subject 
to control or supervision.  
Article 5.9  
Marking and Labelling  
1. The Parties note that a technical regulation may include or deal exclusively with marking or labelling requirements. 
When a Party's technical regulations contain mandatory marking or labelling requirements, that Party shall observe the 
principles of Article 2.2 of the TBT Agreement, in particular, that technical regulations shall not be prepared with a view 
to, or with the effect of, creating unnecessary obstacles to international trade, and that they shall not be more trade 
restrictive than necessary to fulfil a legitimate objective.  
2. When requiring mandatory marking or labelling of products, a Party shall:  
(a) only require information which is relevant for consumers or users of the product or which indicates the product's 
conformity with the mandatory technical requirements;EN  L 186/30 Official Journal of the European Union 12.6.2020
 
(b) not require any prior approval, registration or certification of the labels or markings of products as a precondition for 
placing on its market products that otherwise comply with its mandatory technical requirements, unless it is necessary 
in view of the risk of the products to human, animal or plant health or life, the environment or national security; this 
subparagraph is without prejudice to the right of the Party to require prior approval of the specific information to be 
provided on the label or marking in light of the relevant domestic regulations;  
(c) in the event that it requires the use of a unique identification number by economic operators, issue that number to 
the economic operators of the other Party without undue delay and on a non-discriminatory basis;  
(d) provided it is not misleading, contradictory or confusing in relation to the information required in the Party 
importing the goods, permit the following:  
(i) information in other languages in addition to the language required in the Party importing the goods;  
(ii) internationally accepted nomenclatures, pictograms, symbols or graphics; or  
(iii) information in addition to that required in the Party importing the goods;  
(e) accept that labelling, including supplementary labelling or corrections to labelling, take place, where relevant, in 
authorised premises, such as in customs or bonded licensed warehouses at the point of import, in the importing Party 
prior to the distribution and sale of the product; the Party may require that the original labelling is not removed;  
(f) when it considers that the legitimate objectives under the TBT Agreement are not compromised, endeavour to accept 
non-permanent or detachable labels, or marking or labelling in the accompanying documentation rather than 
physically attached to the product.  
Article 5.10  
Cooperation and Trade Facilitation  
1. The Parties shall strengthen their cooperation in the field of standards, technical regulations and conformity 
assessment procedures with a view to increasing the mutual understanding of their respective systems and to facilitating 
trade between them. To that end, they may establish regulatory dialogues at both horizontal and sectoral levels.  
2. The Parties shall aim to identify, develop and promote bilateral initiatives regarding standards, technical regulations 
and conformity assessment procedures that are appropriate for particular issues or sectors and which facilitate trade. 
Those initiatives may include:  
(a) promoting good regulatory practices through regulatory cooperation, including the exchange of information, 
experiences and data, with a view to improving the quality and effectiveness of their standards, technical regulations 
and conformity assessment procedures and making efficient use of regulatory resources;  
(b) using a risk-based approach to conformity assessment such as relying on a supplier's declaration of conformity for 
low-risk products and, where appropriate, reducing the complexity of technical regulations, standards and conformity 
assessment procedures;  
(c) increasing the convergence of their standards, technical regulations and conformity assessment procedures with 
relevant international standards, guides or recommendations;EN  12.6.2020 Official Journal of the European Union L 186/31
 
(d) avoiding unnecessary divergence of approach in standards, technical regulations and conformity assessment 
procedures where no international standards, guides or recommendations exist;  
(e) promoting or enhancing cooperation between the Parties' respective organisations, public or private, responsible for 
standardisation, conformity assessment and metrology;  
(f) ensuring efficient interaction and cooperation between regulatory authorities at regional or international level; and  
(g) exchanging information, to the extent possible, about agreements and arrangements related to technical barriers to 
trade subscribed to at international level.  
3. Upon request, a Party shall give due consideration to proposals for cooperation from the other Party under this 
Chapter. This cooperation shall be undertaken,  inter alia , through dialogue in appropriate  fora , joint projects, technical 
assistance and capacity-building programmes on standards, technical regulations and conformity assessment procedures in 
selected industrial areas, as mutually agreed.  
Article 5.11  
Consultations  
1. A Party shall give prompt and favourable consideration to any request for consultations from the other Party on 
issues relating to the implementation of this Chapter.  
2. In order to clarify or resolve issues referred to in paragraph 1, the Trade Committee may establish a working group 
with a view to identifying a workable and practical solution to facilitate trade. The working group shall comprise 
representatives of the Parties.  
Article 5.12  
Implementation  
1. Each Party shall designate a contact point in the Ministry of Science and Technology of Viet Nam and in the 
European Commission, respectively, and provide the other Party with the contact details of the office or official 
responsible for matters covered under this Chapter, including information on telephone, facsimile, e-mail and other 
relevant details.  
2. Each Party shall promptly notify the other Party of any change of its contact point and amendments to the 
information referred to in paragraph 1.  
3. The contact points shall,  inter alia : 
(a) monitor the implementation and administration of this Chapter;  
(b) facilitate cooperation activities, as appropriate, in accordance with Article 5.10 (Cooperation and Trade Facilitation);  
(c) promptly address any issue that a Party raises in relation to the development, adoption, application or enforcement of 
standards, technical regulations and conformity assessment procedures;EN  L 186/32 Official Journal of the European Union 12.6.2020
 
(d) consult, upon a Party's request, on matters arising under this Chapter;  
(e) take any other actions which may assist the Parties in implementing this Chapter; and  
(f) carry out other functions as may be delegated by the Committee on Trade in Goods.  
4. The enquiry points, established in accordance with Article 10.1 of the TBT Agreement, shall:  
(a) facilitate the exchange of information between the Parties on standards, technical regulations and conformity 
assessment procedures, in response to all reasonable requests for such information from the other Party; and  
(b) refer enquiries from the other Party to the appropriate regulatory authorities.  
CHAPTER 6  
Sanitary and phytosanitary measures  
Article 6.1  
Scope  
1. This Chapter applies to the preparation, adoption and application of all sanitary and phytosanitary (hereinafter 
referred to as  " SPS") measures of a Party which may, directly or indirectly affect trade between the Parties.  
2. This Chapter does not affect the rights of the Parties under Chapter 5 (Technical Barriers to Trade) with respect to 
measures not within the scope of this Chapter.  
Article 6.2  
Objectives  
The objectives of this Chapter are to:  
(a) enhance the effective implementation of the principles and disciplines of the SPS Agreement and international 
standards, guidelines and recommendations developed by relevant international organisations;  
(b) protect human, animal or plant life or health in the territory of each Party while facilitating trade between the Parties 
and to ensure that SPS measures adopted by each Party do not create unnecessary obstacles to trade;  
(c) strengthen communication and cooperation on, and resolution of, SPS matters that affect trade between the Parties 
and other agreed matters of mutual interest; and  
(d) promote greater transparency and understanding in the application of each Party's SPS measures.  
Article 6.3  
Definitions  
1. For the purposes of this Chapter:  
(a) the definitions contained in Annex A of the SPS Agreement apply;EN  12.6.2020 Official Journal of the European Union L 186/33
 
(b) " competent authorities " means each Party's authorities responsible for developing, implementing and administering 
SPS measures within its territory; and  
(c) " SPS Committee " means the Committee on Sanitary and Phytosanitary Measures referred to in Article 6.11 
(Committee on Sanitary and Phytosanitary Measures) established pursuant to Article 17.2 (Specialised Committees).  
2. The Parties may agree on other definitions for the application of this Chapter taking into consideration the 
glossaries and definitions of the relevant international organisations, such as the Codex Alimentarius Commission 
(hereinafter referred to as  " Codex Alimentarius "), the World Organisation for Animal Health (hereinafter referred to as  
"OIE"), and the International Plant Protection Convention (hereinafter referred to as  " IPPC"). 
Article 6.4  
General Provisions  
1. The Parties affirm their existing rights and obligations with respect to each other under the SPS Agreement.  
2. Each Party shall apply the SPS Agreement in the development, application or recognition of any SPS measure with 
the aim of facilitating trade between the Parties while protecting human, animal or plant life or health in its territory.  
Article 6.5  
Competent Authorities and Contact Points  
1. To ensure close and effective working relationships between the Parties in achieving the objectives of this Chapter, 
the competent authorities are the following:  
(a) in the case of Viet Nam, responsibility for SPS matters is shared between governmental agencies as follows:  
(i) the Ministry of Agriculture and Rural Development, or its successor, is responsible for animal and plant health; it 
administers surveillance and control measures to prevent the introduction of diseases which negatively affect 
human and animal health; it also administers a comprehensive program to control and prevent the incursion of 
diseases and pests which negatively affect plant health and the economy; and, for animal and plant products 
destined for exportation, it is also responsible for inspection, for quarantine and for the issuance of certifications 
attesting to the agreed standards and requirements of the Union; and  
(ii) the Ministry of Health, the Ministry of Agriculture and Rural Development and the Ministry of Industry and Trade, 
or their respective successors, are, in accordance with their respective competences, responsible for the safety of 
food destined for human consumption; for the importation of food, they administer surveillance and control 
measures, including the development of national technical regulations and approval procedures, the conduct of 
risk assessment of products and inspections of establishments, to ensure the compliance with the agreed standards 
and requirements of Viet Nam; for the exportation of food, they are also responsible for inspection and for the 
issuance of health certifications;EN  L 186/34 Official Journal of the European Union 12.6.2020
 
(b) in the case of the Union, responsibility is shared between the administrations of the Member States and the European 
Commission as follows:  
(i) as regards exports to Viet Nam, the Member States are responsible for the control of the production conditions 
and requirements, including statutory inspections and issuing health and animal welfare certifications attesting to 
compliance with Viet Nam's standards and requirements;  
(ii) as regards imports from Viet Nam, the Member States are responsible for controlling compliance of imports with 
the Union's import conditions;  
(iii) the European Commission is responsible for overall coordination, inspection and audits of inspection systems 
and the necessary legislative action to ensure uniform application of standards and requirements within the 
Union's internal market.  
2. As of the date of entry into force of this Agreement, the competent authorities of each Party shall provide each 
other with a contact point for communication on all matters arising under this Chapter. The contact points' functions 
shall include:  
(a) enhancing communication among the Parties' agencies and ministries responsible for SPS matters; and  
(b) facilitating information exchange in order to enhance mutual understanding of each Party's SPS measures, the 
regulatory processes that relate to those measures and their impact on trade in the products concerned between 
the Parties.  
3. The Parties shall ensure that the information provided under paragraphs 1 and 2 is kept up to date.  
Article 6.6  
Import Requirements and Procedures  
1. The general import requirements of a Party shall be applicable to the entire territory of the exporting Party, without 
prejudice to the ability of the importing Party to take decisions and measures in accordance with the criteria set out in 
Article 6.9 (Measures Linked to Animal and Plant Health).  
2. Each Party shall adopt only measures that are scientifically justified, consistent with the risk involved and that 
represent the least restrictive measures available and result in minimum impediment to trade.  
3. The importing Party shall ensure that its import requirements and procedures are applied in a proportional and 
non-discriminatory manner.  
4. The import procedures shall aim at minimising negative trade effects and expedite the clearance process while 
complying with the importing Party's requirements and procedures.EN  12.6.2020 Official Journal of the European Union L 186/35
 
5. The importing Party shall ensure full transparency of its import requirements and procedures.  
6. The exporting Party shall ensure compliance with the import requirements of the importing Party.  
7. Each Party shall establish and update lists of regulated pests, using scientific terminology, and make such lists 
available to the other Party.  
8. Phytosanitary import requirements shall be restricted to measures ensuring the respect for the appropriate level of 
protection of the importing Party, and limited to the regulated pests of concern to the importing Party. Without prejudice 
to Article 6 of the IPPC, a Party shall not impose or maintain phytosanitary measures for non-regulated pests.  
9. A pest risk analysis undertaken by a Party shall be carried out without undue delay after the initial request of the 
exporting Party. In case of difficulties, the Parties shall agree within the SPS Committee on a time schedule for carrying 
out the pest risk analysis.  
10. The importing Party shall have the right to carry out import checks based on the SPS risks associated with 
imports. Those checks shall be carried out without undue delay and with a minimum impediment to trade. If products do 
not conform to the requirements of the importing Party, any action taken by the importing Party shall be in conformity 
with the international standards and proportionate to the risk caused by the product.  
11. The importing Party shall make available the information about the frequency of import checks carried out on 
products. This frequency may be adapted as a consequence of verifications or import checks, or by mutual agreement 
between the Parties.  
12. Any fees imposed for the procedures related to the import of products under this Chapter shall be equitable in 
relation to any fees charged on like domestic products and shall not be higher than the actual cost of the service.  
Article 6.7  
Verifications  
1. In order to obtain or maintain confidence in the effective implementation of this Chapter, the importing Party has 
the right to carry out verifications, including:  
(a) by conducting verification visits to the exporting Party to verify all or part of the exporting Party's control system, in 
accordance with the relevant international standards, guidelines and recommendations of the Codex Alimentarius, OIE 
and IPPC; the expenses of such verification visits shall be borne by the Party carrying out the verification visit; and  
(b) by information requests to the exporting Party about its control system and the results of the controls carried out 
under that system.  
2. Each Party shall provide the other Party with the results and conclusions of the verification visits carried out in the 
territory of the other Party.EN  L 186/36 Official Journal of the European Union 12.6.2020
 
3. If the importing Party decides to carry out a verification visit to the exporting Party, it shall notify the exporting 
Party of this visit at least 60 working days before such verification visit is carried out, unless agreed otherwise. Any 
modification to this verification visit shall be mutually agreed by the Parties.  
4. The importing Party shall provide a draft verification report to the exporting Party within 45 working days of the 
completion of the verifications. The exporting Party shall have 30 working days to comment on the draft report. 
Comments made by the exporting Party shall be attached to and, where appropriate, included in the final verification 
report which shall be delivered within 30 working days. If, during the verification, the importing Party identifies a 
significant human, animal or plant health risk, it shall inform the exporting Party as quickly as possible and in any case 
within 10 working days following the end of the verification.  
Article 6.8  
Procedure for Listing of Establishments  
1. Upon request of the importing Party, the exporting Party shall inform the importing Party of its list of estab ­
lishments which comply with the importing Party's requirements for approval and for which satisfactory sanitary 
guarantees have been provided in accordance with Annex 6 (Requirements and Procedures for Approval of Estab ­
lishments for Products).  
2. Upon request of the exporting Party, the importing Party shall approve within 45 working days the list of 
establishments referred to in paragraph 1, without prior inspection of individual establishments.  
3. If the importing Party requests additional information, the time period referred to in paragraph 2 shall be extended 
by up to 30 working days. Following the approval of the list of establishment, the importing Party shall take necessary 
measures, in accordance with its applicable legal procedures, to allow the importation of products concerned.  
4. If the importing Party rejects the request for approval, it should inform without delay the exporting Party of the 
reasons upon which that rejection was based.  
Article 6.9  
Measures Linked to Animal and Plant Health  
1. The Parties recognise the concepts of disease-free areas, areas of low disease prevalence, and compartmentalisation 
in accordance with the SPS Agreement and OIE standards, guidelines or recommendations. The Parties also recognise the 
animal health status as determined by the OIE.  
2. The Parties recognise the concepts of pest-free areas, areas of low pest prevalence, protected zones and pest free 
production sites in accordance with the SPS Agreement and IPPC standards, guidelines or recommendations.  
3. The Parties shall consider factors such as geographical location, ecosystems, epidemiological surveillance, and the 
effectiveness of the SPS controls.  
4. The SPS Committee shall define in further detail the procedure for the recognition of the concepts referred to in 
paragraphs 1 and 2 taking into account the SPS Agreement and the OIE and IPPC standards, guidelines or recom ­
mendations.EN  12.6.2020 Official Journal of the European Union L 186/37
 
5. When the importing Party assesses the self-determination of the animal or plant health status made by the 
exporting Party, it shall, in principle, base its own assessment of the animal or plant health status of the exporting 
Party or parts thereof on the information provided by the exporting Party in accordance with the SPS Agreement and the 
OIE and IPPC standards, guidelines or recommendations. The importing Party shall endeavour to provide the exporting 
Party its decision without undue delay after the request for assessment.  
6. If the importing Party does not accept the self-determination of the animal or plant health status made by the 
exporting Party, it shall explain the reasons and, upon request by the exporting Party, enter into consultations as soon as 
possible to reach an alternative solution.  
7. The exporting Party shall provide relevant evidence in order to objectively demonstrate to the importing Party that 
the animal or plant health status of those areas is likely to remain unchanged. For that purpose, the exporting Party shall, 
upon request by the importing Party, give the importing Party reasonable access for inspection, testing and other relevant 
procedures.  
Article 6.10  
Equivalence  
1. The Parties recognise that the application of equivalence in Article 4 of the SPS Agreement is an important tool for 
trade facilitation and has mutual benefits for both exporting and importing countries.  
2. Equivalence can be accepted for a specific SPS measure or SPS measures related to a certain product or categories of 
products, or on a systems-wide basis.  
3. The importing Party shall accept the SPS measures and systems of the exporting Party as equivalent if the exporting 
Party objectively demonstrates that its measures achieve the importing Party's appropriate level of SPS protection. To 
facilitate a determination of equivalence, the importing Party shall, upon request, explain the objective of any relevant SPS 
measures to the other Party.  
4. Within three months of the date of receipt by the importing Party of a request from the exporting Party, the Parties 
shall hold consultations in order to determine the equivalence of SPS measures and systems.  
5. The importing Party shall make a determination of equivalence without undue delay after the exporting Party has 
demonstrated the equivalence of the proposed SPS measures and systems.  
6. The importing Party shall accelerate the determination of equivalence in particular in respect of those products 
which it has historically imported from the exporting Party.  
7. In case of multiple requests from the exporting Party, the Parties shall agree within the SPS Committee on a time 
schedule in accordance with which they shall initiate the process.  
8. In accordance with Article 9 of the SPS Agreement, the importing Party shall give full consideration to the requests 
by the exporting Party for technical assistance to facilitate the implementation of this Article. This assistance may,  inter 
alia , help to identify and implement measures which can be recognised as equivalent or to otherwise enhance market 
access.EN  L 186/38 Official Journal of the European Union 12.6.2020
 
9. The consideration by the importing Party of a request from the exporting Party for recognition of equivalence of its 
SPS measures with regard to a specific product shall not be in itself a reason to disrupt or suspend ongoing imports from 
that Party of that product. When the importing Party has made an equivalence determination, the Parties shall formally 
record it and apply it without delay to trade between them in the relevant area.  
Article 6.11  
Committee on Sanitary and Phytosanitary Measures  
1. The SPS Committee established pursuant to Article 17.2 (Specialised Committees) shall include representatives of 
the competent authorities of the Parties. All decisions made by the SPS Committee shall be by mutual agreement.  
2. The SPS Committee shall meet in person within one year of the entry into force of this Agreement. It shall meet at 
least annually thereafter or as mutually determined by the Parties. It shall establish its rules of procedure at its first 
meeting. It shall meet in person, via teleconference, video-conference, or through other means as mutually agreed by the 
Parties.  
3. The SPS Committee may propose to the Trade Committee to establish working groups which shall identify and 
address technical and scientific issues arising from this Chapter and explore opportunities for further collaboration on SPS 
matters of mutual interest.  
4. The SPS Committee may address any matter related to the effective functioning of this Chapter, including facilitating 
communication and strengthening cooperation between the Parties. In particular it shall have the following responsi ­
bilities and functions:  
(a) developing the necessary procedures or arrangements for the implementation of this Chapter;  
(b) monitoring the progress in the implementation of this Chapter;  
(c) providing a forum for discussion of problems arising from the application of certain SPS measures with a view to 
reaching mutually acceptable solutions and promptly addressing any matters that could create unnecessary obstacles 
to trade between the Parties;  
(d) providing a forum to exchange information, expertise and experiences in the field of SPS matters;  
(e) identifying, initiating and reviewing technical assistance projects and activities between the Parties; and  
(f) carrying out any other function as mutually agreed between the Parties.  
5. The Parties may, by decision in the SPS Committee, adopt recommendations and decisions related to the author ­
isation of imports, exchange of information, transparency, recognition of regionalisation, equivalence and alternative 
measures, and any other matter referred to under this Article.  
Article 6.12  
Transparency and Exchange of Information  
1. The Parties shall:  
(a) ensure transparency as regards SPS measures applicable to trade between them;EN  12.6.2020 Official Journal of the European Union L 186/39
 
(b) enhance mutual understanding of each Party's SPS measures and their application;  
(c) exchange information on matters related to the development and application of SPS measures, including the progress 
on new available scientific evidence, that affect, or may affect, trade between them with a view to minimising their 
negative trade effects;  
(d) upon request of a Party, communicate the import requirements that apply to the import of a particular product 
within 15 working days of the date of receipt of the request; and  
(e) upon request of a Party, communicate progress achieved in processing the application for the authorisation of a 
particular product within 15 working days of the date of receipt of the request.  
2. When a Party has made the information available either by notification to the WTO in accordance with the relevant 
rules and procedures, or by publication on its official publicly and free of charge accessible websites, the exchange of 
information pursuant to subparagraphs 1(c) to 1(e) shall not be required.  
3. All notifications under this Chapter shall be made to the contact points referred to under Article 6.5 (Competent 
Authorities and Contact Points).  
Article 6.13  
Consultations  
1. When a Party considers that an SPS measure affecting bilateral trade warrants further discussion, it may, through the 
contact points referred to under Article 6.5 (Competent Authorities and Contact Points), request full explanation and, if 
necessary, request consultations on that SPS measure. The other Party shall respond promptly to such requests.  
2. The Parties shall make every effort to reach, within an agreed timeframe, a mutually acceptable solution through 
consultations. Should the consultations fail to resolve the matter, it shall be considered by the SPS Committee.  
Article 6.14  
Emergency Measures  
1. Each Party shall notify the other Party in writing within two working days of the detection of any serious or 
significant risk to human, animal or plant life or health, including any food emergencies, affecting products for which 
trade between the Parties takes place.  
2. Where a Party has serious concerns regarding a risk to human, animal or plant life or health affecting products for 
which trade between the Parties takes place, it may request consultations in accordance with Article 6.13 (Consultations). 
The consultations shall take place as soon as possible. Each Party shall endeavour to provide in due time all necessary 
information to avoid disruption in trade.EN  L 186/40 Official Journal of the European Union 12.6.2020
 
3. The importing Party may take, without previous notification, measures necessary to protect human, animal or plant 
life or health. For consignments in transport between the Parties, the importing Party shall consider the most suitable and 
proportional solution in order to avoid unnecessary disruptions to trade.  
4. The Party taking the measures shall inform the other Party as soon as possible and in any case no later than 24 
hours after the adoption of the measure. Either Party may request any information related to the SPS situation and any 
measures adopted. The other Party shall reply as soon as the requested information is available.  
5. Upon request of either Party and in accordance with Article 6.13 (Consultations) the Parties shall hold consultations 
regarding the situation within 10 working days of the notification referred to in paragraph 1. The consultations shall be 
held with a view to avoiding unnecessary disruptions to trade. The Parties may consider options for the facilitation of the 
implementation or the replacement of the SPS measures.  
Article 6.15  
Technical Assistance and Special and Differential Treatment  
1. The Union should provide technical assistance to address specific needs of Viet Nam to comply with the Union's 
SPS measures, including food safety, animal and plant health, and the use of international standards.  
2. In accordance with Article 10 of the SPS Agreement, in the case of new SPS measures, the Union shall take into 
account the special needs of Viet Nam so as to maintain the export opportunities of Viet Nam while continuing to 
achieve the Union's level of protection. The SPS Committee shall be consulted upon request by either Party to reflect on 
and decide about:  
(a) longer timeframes for compliance;  
(b) alternative import conditions in the context of equivalence; and  
(c) technical assistance activities.  
CHAPTER 7  
Non-tariff barriers to trade and investment in renewable energy generation  
Article 7.1  
Objectives  
In line with global efforts to reduce greenhouse gas emissions, the Parties share the objectives of promoting, developing 
and increasing the generation of energy from renewable and sustainable sources, particularly through facilitating trade and 
investment. To this effect, the Parties shall cooperate towards removing or reducing non-tariff barriers and fostering 
cooperation, taking into account, where appropriate, regional and international standards.  
Article 7.2  
Definitions  
For the purposes of this Chapter:  
(a) " local content requirement " means:  
(i) with respect to goods, a requirement for an enterprise to purchase or use goods of domestic origin or from a 
domestic source, whether specified in terms of particular products, in terms of volume or value of products, or in 
terms of a proportion of volume or value of its local production;EN  12.6.2020 Official Journal of the European Union L 186/41
 
(ii) with respect to services, a requirement which restricts the choice of the service supplier or the service supplied to 
the detriment of services or service suppliers from the other Party;  
(b) " measures requiring to form a partnership with local companies " means any requirements to jointly establish or 
operate with local companies a legal person, a partnership according to domestic law, or a joint venture, or to enter 
into contractual relations such as business cooperation contracts with local companies;  
(c) " offset " means any undertaking that imposes the use of a local content requirement, local suppliers, technology 
transfer, investment, counter-trade or similar actions to encourage local development;  
(d) " renewable and sustainable sources " means sources in the form of wind, solar, geothermal or hydrothermal power, 
ocean energy, hydropower with capacity of 50 megawatt or less, biomass, landfill gas, sewage treatment plant gas or 
biogases; it does not encompass products from which energy is generated; and  
(e) " service supplier " means any natural or legal person of a Party that supplies a service.  
Article 7.3  
Scope  
1. This Chapter applies to measures which affect trade and investment between the Parties related to the generation of 
energy from renewable and sustainable sources.  
2. This Chapter does not apply to research and development projects and to demonstration projects carried out on a 
non-commercial scale.  
3. This Chapter does not apply to projects funded and governed by agreements with international organisations or 
foreign governments to which the procedures or conditions of those donors apply.  
4. Subject to paragraph 5, this Chapter is without prejudice to the application of any other relevant provisions of this 
Agreement, including any exceptions, reservations or restrictions to those provisions, to the measures mentioned in 
paragraph 1,  mutatis mutandis . For greater certainty, in the event of an inconsistency between this Chapter and other 
provisions of this Agreement, those provisions shall prevail to the extent of the inconsistency.  
5. Subparagraphs (a) and (b) of Article 7.4 (Principles) apply as from five years after the date of entry into force of this 
Agreement.  
Article 7.4  
Principles  
A Party shall:  
(a) refrain from adopting measures providing for local content requirements or any other offset affecting the other Party's 
products, service suppliers, investors or enterprises;  
(b) refrain from adopting measures requiring to form a partnership with local companies, unless those partnerships are 
deemed necessary for technical reasons and that Party can demonstrate those reasons upon request of the other Party;  
(c) ensure that any measures concerning the authorisation, certification and licensing procedures that are applied, in 
particular, to equipment, plants and associated transmission network infrastructures, are objective, transparent, non- 
arbitrary and do not discriminate amongst applicants from the Parties;EN  L 186/42 Official Journal of the European Union 12.6.2020
 
(d) ensure that administrative fees and charges imposed on or in connection with the:  
(i) importation and use of products originating in the other Party, by the other Party's suppliers, are subject to 
Articles 2.18 (Administrative Fees, Other Charges and Formalities on Imports and Exports) and 4.10 (Fees and 
Charges); and  
(ii) provision of services by the other Party's suppliers are subject to Articles 8.18 (Scope and Definitions), 8.19 
(Conditions for Licensing and Qualification) and 8.20 (Licensing and Qualification Procedures); and  
(e) ensure that the terms, conditions and procedures for the connection and access to electricity transmission grids are 
transparent and do not discriminate against suppliers of the other Party.  
Article 7.5  
Standards, Technical Regulations and Conformity Assessment  
1. This Article applies to the products covered by the tariff headings listed in Annex 7 (List of Tariff Headings). The 
Parties may agree to include other products in this list by exchange of letters.  
2. If relevant international standards established by the International Organization for Standardization or the Inter ­
national Electrotechnical Commission exist, the Parties shall use those international standards, or their relevant parts, as a 
basis for any standard, technical regulation or conformity assessment procedure, except when those international 
standards or relevant parts would be an ineffective or inappropriate means for the fulfilment of the legitimate objectives 
pursued. In those cases, a Party shall, upon request of the other Party, identify the part of the respective standard, 
technical regulation or conformity assessment procedure which substantially deviates from the relevant international 
standard and provide justification as to the reasons for the deviation.  
3. If appropriate, the Parties shall specify technical regulations based on product requirements in terms of performance, 
including safety and environmental performance, rather than design or descriptive characteristics.  
4. A Party accepting a supplier's declaration of conformity as a positive assurance of conformity shall endeavour not to 
require the submission of test results.  
5. If a Party requires test reports, whether alone, as the basis of, or in conjunction with other assurances of conformity, 
or as positive assurance that a product is in conformity with its relevant standards or technical regulations, it shall 
endeavour to accept test reports in form of the International Electrotechnical Commission System of Conformity 
Assessment Schemes for Electrotechnical Equipment and Components (IECEE CB Scheme) Test Reports without 
requiring any further testing.  
6. If a Party requires third party's certification for product, it shall endeavour to accept a valid CB Test Certificate under 
the IECEE CB Scheme as sufficient assurance of conformity without requiring any further conformity assessment or 
administrative procedures or approvals.  
7. This Article is without prejudice to the Parties applying requirements not related to the products in question, such 
as zoning laws or building codes.EN  12.6.2020 Official Journal of the European Union L 186/43
 
Article 7.6  
Exceptions  
1. This Chapter is subject to Articles 2.22 (General Exceptions), 8.53 (General Exceptions) and 9.3 (Security and 
General Exceptions).  
2. Nothing in this Chapter shall be construed as preventing a Party from adopting or enforcing measures necessary for 
the safe operation of the energy networks concerned, or the safety of the energy supply, subject to the requirement that 
those measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination 
between the Parties' products, service suppliers or investors under like circumstances, or a disguised restriction on trade 
and investment between the Parties.  
Article 7.7  
Implementation and Cooperation  
1. The Parties shall cooperate and exchange information on any issues relating to the implementation of this Chapter 
in the relevant specialised committees established pursuant to Article 17.2 (Specialised Committees). The Trade 
Committee may decide to adopt appropriate implementing measures to this effect.  
2. The Parties shall exchange information, regulatory experiences and best practices in areas such as:  
(a) the design and non-discriminatory implementation of measures promoting the use of energy from renewable sources;  
(b) technical regulations, standards and conformity assessment procedures, such as those relating to grid code require ­
ments.  
3. The Parties shall promote cooperation, with respect to domestic or regional technical regulations, regulatory 
concepts, standards, requirements and conformity assessment procedures which comply with international standards, 
in relevant regional  fora . 
CHAPTER 8  
Liberalisation of investment, trade in services and electronic commerce  
S e c t i o n A  
G e n e r a l p r o v i s i o n s  
Article 8.1  
Objectives and Scope  
1. The Parties, affirming their respective commitments under the WTO Agreement and their commitment to create a 
better climate for the development of trade and investment between the Parties, hereby lay down the necessary 
arrangements for the progressive liberalisation of investment and trade in services and for cooperation on electronic 
commerce.  
2. Consistent with the provisions of this Chapter, each Party retains the right to adopt, maintain and enforce measures 
necessary to pursue legitimate policy objectives such as the protection of the environment and public health, social policy, 
the integrity and stability of the financial system, the promotion of security and safety, and the promotion and protection 
of cultural diversity.EN  L 186/44 Official Journal of the European Union 12.6.2020
 
3. This Chapter does not apply to measures affecting natural persons seeking access to the employment market of a 
Party, nor does it apply to measures regarding citizenship, residence or employment on a permanent basis.  
4. Nothing in this Chapter shall prevent a Party from applying measures to regulate the entry of natural persons into, 
or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the 
orderly movement of natural persons across, its borders, provided that such measures are not applied in such a manner as 
to nullify or impair the benefits (  5 ) accruing to any Party under the terms of a specific commitment in this Chapter and its 
Annexes.  
5. Nothing in this Chapter shall be construed as limiting the obligations of the Parties under Chapter 9 (Government 
Procurement) or to impose any additional obligation relating to government procurement.  
6. This Chapter does not apply to subsidies granted by the Parties (  6 ), except for Article 8.8 (Performance Require ­
ments).  
7. A Party's decision not to issue, renew or maintain a subsidy or grant shall not constitute a breach of Article 8.8 
(Performance Requirements) in the following circumstances:  
(a) in the absence of any of the Party's specific commitments to the investor under law or contract to issue, renew, or 
maintain that subsidy or grant; or  
(b) in accordance with any terms or conditions attached to the issuance, renewal or maintenance of the subsidy or grant.  
8. This Chapter does not apply to the Parties' respective social security systems or to activities in the territory of each 
Party, which are connected, even occasionally, with the exercise of official authority.  
Article 8.2  
Definitions  
1. For the purposes of this Chapter:  
(a) " aircraft repair and maintenance services during which an aircraft is withdrawn from service " means such activities 
when undertaken on an aircraft or a part thereof while it is withdrawn from service and do not include so-called line 
maintenance;  
(b) " computer reservation system (CRS) services " means services provided by computerised systems that contain 
information about air carriers' schedules, availability, fares and fare rules, through which reservations can be 
made or tickets may be issued;  
(c) " cross-border supply of services " means the supply of a service:  
(i) from the territory of a Party into the territory of the other Party; or  
(ii) in the territory of a Party to the service consumer of the other Party;  
(d) " economic activities " includes activities of an industrial, commercial and professional character and activities of 
craftsmen, but does not include activities performed in the exercise of governmental authority;  
(e) " enterprise " means a juridical person, branch (  7 ) or representative office set up through establishment;EN  12.6.2020 Official Journal of the European Union L 186/45  
( 5 ) The sole fact of requiring a visa for natural persons of certain countries and not for those of others shall not be regarded as nullifying 
or impairing benefits under a specific commitment.  
( 6 ) In the case of the Union,  " subsidy " includes  " state aid " as defined in Union law. For Viet Nam,  " subsidy " includes investment 
incentives, and investment assistance such as production site assistance, human resources training and competitiveness strength ening 
activities, such as assistance for technology, research and development, legal aids, market information and promotion.  
( 7 ) For greater certainty, a branch of a legal entity of a third country shall not be considered as an enterprise of a Party.
 (f) " establishment " means the setting up, including the acquisition, of a juridical person or creation of a branch or a 
representative office in the Union or in Viet Nam, respectively (  8 ), with a view to establishing or maintaining lasting 
economic links;  
(g) " ground handling services " means the supply at an airport of the following services: airline representation, adminis ­
tration and supervision; passenger handling; baggage handling; ramp services; catering; air cargo and mail handling; 
fuelling of an aircraft, aircraft servicing and cleaning; surface transport; flight operation, crew administration and 
flight planning; ground handling services does not include security, aircraft repair and maintenance, or management 
or operation of essential centralised airport infrastructure such as de-icing facilities, fuel distribution systems, baggage 
handling systems, and fixed intra-airport transport systems;  
(h) " investor " means a natural person or a juridical person of a Party that seeks to establish (  9 ), is establishing or has 
established an enterprise in the territory of the other Party;  
(i) " juridical person " means any legal entity duly constituted or otherwise organised under applicable law, whether for 
profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, part ­
nership, joint venture, sole proprietorship or association;  
(j) " juridical person of a Party " means a juridical person of the Union or a juridical person of Viet Nam, set up in 
accordance with the domestic laws and regulations of the Union or its Member States, or of Viet Nam, respectively, 
and engaged in substantive business operations (  10 ) in the territory of the Union or of Viet Nam, respectively;  
(k) " measures adopted or maintained by a Party " means measures taken by:  
(i) central, regional or local governments and authorities; and  
(ii) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or 
authorities;  
(l) " natural person " means a natural person of a Party as defined in subparagraph (h) of Article 1.5;  
(m) " operation " means, with respect to an enterprise, the conduct, management, maintenance, use, enjoyment, sale or 
other forms of disposal of the enterprise (  11 ); 
(n) " selling and marketing of air transport services " means opportunities for the air carrier concerned to freely sell and 
market its air transport services, including all aspects of marketing such as market research, advertising and 
distribution; those activities do not include the pricing of air transport services nor the applicable conditions;  
(o) " services " means any service in any sector except services supplied in the exercise of governmental authority;  
(p) " services supplied and activities performed in the exercise of governmental authority " means services supplied or 
activities performed neither on a commercial basis nor in competition with one or more economic operators;  
(q) " service supplier " of a Party means any natural or juridical person of a Party that supplies a service; andEN  L 186/46 Official Journal of the European Union 12.6.2020  
( 8 ) For greater certainty, this does not include the operation of an enterprise as defined in subparagraph (m).  
( 9 ) For greater certainty, an investor that  "seeks to establish " an enterprise refers to an investor of a Party that has taken active steps to 
establish an enterprise in the territory of the other Party, such as channelling resources or capital in order to set up a busi ness, or 
applying for a permit or licence.  
( 10 ) In line with its notification of the Treaty establishing the European Community to the WTO (WT/REG39/1), the Union understand s 
that the concept of  "effective and continuous link " with the economy of a Member State of the Union enshrined in Article 54 of the 
Treaty on the Functioning of the European Union is equivalent to the concept of  "substantive business operations ". Accordingly, for 
a juridical person set up in accordance with the laws and regulations of Viet Nam and having only its registered office or cent ral 
administration in the territory of Viet Nam, the Union shall only apply the benefits of this Agreement if that juridical person  
possesses an effective and continuous link with the economy of Viet Nam.  
( 11 ) For greater certainty, this does not include steps taking place at the time of or before the procedures required for setting up the 
related enterprise are completed in accordance with the applicable laws and regulations.
 (r) " subsidiary " of a juridical person of a Party means a juridical person which is controlled by another juridical person 
of that Party in accordance with its domestic laws and regulations (  12 ). 
2. A juridical person is:  
(a) " owned " by natural or juridical persons of one of the Parties if more than 50 per cent of the equity interest in it is 
beneficially owned by persons of that Party; or  
(b) " controlled " by natural or juridical persons of one of the Parties if such persons have the power to name a majority of 
its directors or otherwise to legally direct its actions.  
3. Notwithstanding the definition of a  " juridical person of a Party " in subparagraph 1(j), shipping companies estab ­
lished outside the Union or Viet Nam and controlled by nationals of a Member State of the Union or of Viet Nam, 
respectively, shall also be covered by this Chapter if their vessels are registered in accordance with the respective domestic 
laws and regulations in a Member State or in Viet Nam and fly the flag of that Member State or of Viet Nam, respectively.  
S e c t i o n B  
L i b e r a l i s a t i o n o f i n v e s t m e n t  
Article 8.3  
Scope  
1. This Section applies to measures adopted or maintained by a Party affecting the establishment or the operation of 
an enterprise by an investor of the other Party in the territory of the Party that adopts or maintains those measures.  
2. This Section does not apply to:  
(a) audio-visual services;  
(b) mining, manufacturing and processing (  13 ) of nuclear materials;  
(c) production of or trade in arms, munitions and war material;  
(d) national maritime cabotage (  14 ); 
(e) domestic and international air transport services, whether scheduled or non-scheduled, and services directly related to 
the exercise of traffic rights, other than:  
(i) aircraft repair and maintenance services during which an aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services; and  
(iv) ground handling services;  
and  
(f) services supplied and activities performed in the exercise of governmental authority.EN  12.6.2020 Official Journal of the European Union L 186/47  
( 12 ) For greater certainty, a subsidiary of a juridical person of a Party may also refer to a juridical person which is a subsidia ry of another 
subsidiary of a juridical person of that Party.  
( 13 ) For greater certainty, processing of nuclear materials includes all the activities contained in the  International Standard Industrial 
Classification of all Economic Activities  as set out in Statistical Office of the United Nations, Statistical Papers, Series M, N 4, ISIC 
REV 3.1, 2002 code 2330.  
( 14 ) Without prejudice to the scope of activities which constitute cabotage under domestic laws and regulations, national maritime  
cabotage under this Section covers transportation of passengers or goods between a port or point located in a Member State of t he 
Union or in Viet Nam and another port or point located in that same Member State of the Union or in Viet Nam, including on its 
continental shelf, as provided for in UNCLOS, and traffic originating and terminating in the same port or point located in a Me mber 
State of the Union or in Viet Nam.
 Article 8.4  
Market Access  
1. With respect to market access through establishment and maintenance of an enterprise, each Party shall accord 
treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in its 
respective Schedule of Specific Commitments in Annex 8-A (The Union's Schedule of Specific Commitments) or 8-B (Viet 
Nam's Schedule of Specific Commitments).  
2. In sectors where market access commitments are undertaken, the measures which a Party shall not adopt or 
maintain either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified 
in its Schedule of Specific Commitments in Annex 8-A (The Union's Schedule of Specific Commitments) or 8-B (Viet 
Nam's Schedule of Specific Commitments), respectively, are defined as:  
(a) limitations on the number of enterprises that may perform a specific economic activity, whether in the form of 
numerical quotas, monopolies, exclusive rights or the requirements of an economic needs test;  
(b) limitations on the total value of transactions or assets in the form of numerical quotas or the requirement of an 
economic needs test;  
(c) limitations on the total number of operations or on the total quantity of output expressed in terms of designated 
numerical units in the form of quotas or the requirement of an economic needs test;  
(d) limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or 
the total value of individual or aggregate foreign investment;  
(e) measures which restrict or require specific types of legal entity or joint ventures through which an investor of the 
other Party may perform an economic activity; and  
(f) limitations on the total number of natural persons that may be employed in a particular sector or that an investor 
may employ and who are necessary for, and directly related to, the performance of the economic activity in the form 
of numerical quotas or the requirement of an economic needs test.  
Article 8.5  
National Treatment  
1. In the sectors inscribed in its respective Schedule of Specific Commitments in Annexes 8-A (The Union's Schedule 
of Specific Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments) and subject to any conditions and 
qualifications set out therein, each Party shall accord to investors of the other Party and to their enterprises, with respect 
to establishment in its territory, treatment no less favourable than that accorded, in like situations, to its own investors 
and to their enterprises.  
2. A Party shall accord to investors of the other Party and to their enterprises (  15 ), with respect to the operation of 
those enterprises, treatment no less favourable than that accorded, in like situations, to its own investors and to their 
enterprises.  
3. Notwithstanding paragraph 2 and, in the case of Viet Nam subject to Annex 8-C (Exemption for Viet Nam on 
National Treatment), a Party may adopt or maintain any measure with respect to the operation of an enterprise provided 
that such measure is not inconsistent with the commitments set out in Annex 8-A (The Union's Schedule of Specific 
Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments), respectively, where such measure is:EN  L 186/48 Official Journal of the European Union 12.6.2020  
( 15 ) For the purposes of this paragraph and Article 8.6 (Most-Favoured-Nation Treatment),  " their enterprises " means enterprises of 
investors of a Party in existence in the territory of the other Party on the date of entry into force of this Agreement, or set  up 
or acquired thereafter, that have been established in accordance with that other Party's applicable laws and regulations.
 (a) a measure that is adopted on or before the date of entry into force of this Agreement;  
(b) a measure referred to in subparagraph (a) that is being continued, replaced or amended after the date of entry into 
force of this Agreement, provided the measure is no less consistent with paragraph 2 after it is continued, replaced or 
amended than the measure as it existed prior to its continuation, replacement or amendment; or  
(c) a measure not falling within subparagraph (a) or (b), provided it is not applied in respect of, or in a way that causes 
loss or damage to, enterprises established in the territory of the Party before the date of entry into force of such 
measure (  16 ). 
Article 8.6  
Most-Favoured-Nation Treatment  
1. Each Party shall accord to investors of the other Party and to their enterprises as regards their operation in its 
territory, treatment no less favourable than the treatment it accords, in like situations, to investors of a third country and 
their enterprises.  
2. Paragraph 1 does not apply to the following sectors:  
(a) communication services, except for postal services and telecommunication services;  
(b) recreational, cultural and sporting services;  
(c) fishery and aquaculture;  
(d) forestry and hunting; and  
(e) mining, including oil and gas.  
3. Paragraph 1 shall not be construed as obliging a Party to extend to the investors of the other Party or their 
enterprises the benefit of any treatment granted pursuant to any bilateral, regional or multilateral agreement that entered 
into force before the date of entry into force of this Agreement.  
4. Paragraph 1 shall not be construed as obliging a Party to extend to the investors of the other Party or their 
enterprises the benefit of:  
(a) any treatment granted pursuant to any bilateral, regional or multilateral agreement which includes commitments to 
abolish substantially all barriers to the operation of enterprises among the parties or requires the approximation of 
legislation of the parties in one or more economic sectors (  17 ); 
(b) any treatment resulting from any international agreement for the avoidance of double taxation or other international 
agreement or arrangement relating wholly or mainly to taxation; or  
(c) any treatment resulting from measures providing for the recognition of qualifications, licences or prudential measures 
in accordance with Article VII of GATS or its Annex on Financial Services.EN  12.6.2020 Official Journal of the European Union L 186/49  
( 16 ) For the purposes of this subparagraph, the Parties understand that if a Party has provided for a reasonable phase-in period f or the 
implementation of a measure or if that Party has made any other attempt to address the effects of the measure on enterprises 
established before the date of entry into force of the measure, those factors shall be taken into account in determining whethe r the 
measure causes loss or damage to enterprises made before the date of entry into force of the measure.  
( 17 ) For greater certainty, the ASEAN Economic Community falls within the concept of a regional agreement under this subparagraph.
 5. For greater certainty, the  "treatment " referred to in paragraph 1 does not include dispute resolution procedures or 
mechanisms, such as resolution of investment disputes between investors and states, provided for in any other bilateral, 
regional or multilateral agreements. Substantive obligations in such agreements do not in themselves constitute  
"treatment " and thus cannot be taken into account when assessing a breach of this Article. Measures by a Party 
pursuant to those substantive obligations shall be considered  " treatment ". 
6. This Article shall be interpreted in accordance with the principle of  ejusdem generis  (  18 ). 
Article 8.7  
Schedule of Specific Commitments  
The sectors liberalised by each Party pursuant to this Section and the terms, limitations, conditions and qualifications 
referred to in Articles 8.4 (Market Access), 8.5 (National Treatment) and 8.8 (Performance Requirements) are set out in 
each Party's Schedule of Specific Commitments included in Appendix 8-A-2 to Annex 8-A (The Union's Schedule of 
Specific Commitments) or in Appendix 8-B-1 to Annex 8-B (Viet Nam's Schedule of Specific Commitments), respectively.  
Article 8.8  
Performance Requirements  
1. In the sectors inscribed in its Schedule of Specific Commitments in Annex 8-A (The Union's Schedule of Specific 
Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments), respectively, and subject to any conditions and 
qualifications set out therein, a Party shall not impose or enforce any of the following requirements which are mandatory 
or enforceable under domestic law or under administrative rulings, in connection with the establishment or operation of 
any enterprise of investors of a Party or of a third country in its territory:  
(a) to export a given level or percentage of goods or services;  
(b) to achieve a given level or percentage of domestic content;  
(c) to purchase, use or accord a preference to goods produced or services provided in its territory, or to purchase goods 
or services from natural persons or enterprises in its territory;  
(d) to relate in any way the volume or value of imports to the volume or value of exports or to the amount of foreign 
exchange inflows associated with such enterprise;  
(e) to restrict sales of goods or services in its territory that such enterprise produces or provides by relating such sales in  
any way to the volume or value of its exports or foreign exchange earnings;  
(f) to transfer technology, a production process or other proprietary knowledge to a natural person or enterprises in its 
territory; or  
(g) to supply exclusively from the territory of the Party a good produced or a service provided by the enterprise to a 
specific regional or world market.EN  L 186/50 Official Journal of the European Union 12.6.2020  
( 18 ) For greater certainty, this paragraph shall not be construed as preventing the interpretation of other provisions of this Agr eement, 
where appropriate, in accordance with the principle of  ejusdem generis.
 2. In the sectors inscribed in its Schedule of Specific Commitments in Annex 8-A (The Union's Schedule of Specific 
Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments), respectively, and subject to any conditions and 
qualifications set out therein, a Party shall not condition the receipt or continued receipt of an advantage, in connection 
with the establishment or operation of an enterprise of an investor of a Party or of a third country in its territory, on 
compliance with any of the following requirements:  
(a) to achieve a given level or percentage of domestic content;  
(b) to purchase, use or accord a preference to goods produced in its territory, or to purchase goods from producers in its 
territory;  
(c) to relate in any way the volume or value of imports to the volume or value of exports or to the amount of foreign 
exchange inflows associated with such enterprise; or  
(d) to restrict sales of goods or services in its territory that such enterprise produces or provides by relating such sales in  
any way to the volume or value of its exports or foreign exchange earnings.  
3. Paragraph 2 shall not be construed as preventing a Party from conditioning the receipt or continued receipt of an 
advantage in connection with any enterprise in its territory on compliance with a requirement to locate production, 
provide a service, train or employ workers, construct or expand particular facilities, or carry out research and devel ­
opment in its territory.  
4. Subparagraph 1(f) shall not be construed as preventing the application of a requirement imposed or a commitment 
or undertaking enforced by a court, administrative tribunal or competition authority, in order to remedy an alleged 
violation of competition laws.  
5. Subparagraphs 1(a) to 1(c), 2(a) and 2(b) do not apply to qualification requirements for goods or services with 
respect to participation in export promotion and foreign aid programmes.  
6. For greater certainty, subparagraphs 2(a) and 2(b) do not apply to requirements imposed by an importing Party 
relating to the content of goods necessary to qualify for preferential tariffs or preferential quotas.  
7. For greater certainty, paragraphs 1 and 2 do not apply to any requirement other than the requirements set out in 
those paragraphs.  
8. This Article does not apply to measures adopted or maintained by a Party in accordance with subparagraph 8(b) of 
Article III of GATT 1994.  
S e c t i o n C  
C r o s s - b o r d e r s u p p l y o f s e r v i c e s  
Article 8.9  
Scope  
This Section applies to measures of the Parties affecting the cross-border supply of all services sectors with the exception 
of:  
(a) audio-visual services;EN  12.6.2020 Official Journal of the European Union L 186/51
 
(b) national maritime cabotage (  19 ); and  
(c) domestic and international air transport services, whether scheduled or non-scheduled, and services directly related to 
the exercise of traffic rights, other than:  
(i) aircraft repair and maintenance services during which an aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services; and  
(iv) ground handling services.  
Article 8.10  
Market Access  
1. With respect to market access through the cross-border supply of services, each Party shall accord services and 
service suppliers of the other Party treatment not less favourable than that provided for under the terms, limitations and 
conditions agreed and specified in its respective Schedule of Specific Commitments in Annex 8-A (The Union's Schedule 
of Specific Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments).  
2. In sectors where market access commitments are undertaken, the measures which a Party shall not adopt or 
maintain either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified 
in its Schedule of Specific Commitments, are defined as:  
(a) limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service 
suppliers or the requirement of an economic needs test;  
(b) limitations on the total value of service transactions or assets in the form of numerical quotas or the requirement of 
an economic needs test; and  
(c) limitations on the total number of service operations or on the total quantity of service output expressed in terms of 
designated numerical units in the form of quotas or the requirement of an economic needs test.  
Article 8.11  
National Treatment  
1. In the sectors inscribed in its respective Schedule of Specific Commitments in Annex 8-A (The Union's Schedule of 
Specific Commitments) or 8-B (Viet Nam's Schedule of Specific Commitments) and subject to any conditions and 
qualifications set out therein, each Party shall accord to services and service suppliers of the other Party, in respect of 
all measures affecting the cross-border supply of services, treatment no less favourable than that it accords to its own like 
services and service suppliers.  
2. A Party may meet the requirement of paragraph 1 by according to services and service suppliers of the other Party 
either formally identical treatment or formally different treatment to that it accords to its own like services and service 
suppliers.EN  L 186/52 Official Journal of the European Union 12.6.2020  
( 19 ) Without prejudice to the scope of activities which constitute cabotage under domestic laws and regulations, national maritime  
cabotage under this Section covers transportation of passengers or goods between a port or point located in a Member State of t he 
Union or in Viet Nam and another port or point located in that same Member State of the Union or in Viet Nam, including on its 
continental shelf, as provided for in UNCLOS, and traffic originating and terminating in the same port or point located in a Me mber 
State of the Union or in Viet Nam.
 3. Formally identical or formally different treatment shall be considered to be less favourable if it modifies the 
conditions of competition in favour of services or service suppliers of the Party compared to like services or service 
suppliers of the other Party.  
4. Specific commitments assumed under this Article shall not be construed as requiring any Party to compensate for 
inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers.  
Article 8.12  
Schedule of Specific Commitments  
The sectors liberalised by each Party pursuant to this Section and the terms, limitations, conditions and qualifications 
referred to in Articles 8.10 (Market Access) and 8.11 (National Treatment) are set out in each Party's Schedule of Specific 
Commitments included in Appendix 8-A-1 to Annex 8-A (The Union's Schedule of Specific Commitments) or in 
Appendix 8-B-1 to Annex 8-B (Viet Nam's Schedule of Specific Commitments), respectively.  
S e c t i o n D  
T e m p o r a r y p r e s e n c e o f n a t u r a l p e r s o n s f o r b u s i n e s s p u r p o s e s  
Article 8.13  
Scope and Definitions  
1. This Section applies to measures of a Party concerning the entry and temporary stay in its territory of business 
visitors, intra-corporate-transferees, business sellers, contractual service suppliers and independent professionals.  
2. For the purposes of this Section:  
(a) " business sellers " means natural persons who are representatives of a supplier of goods or services of a Party seeking 
entry and temporary stay in the territory of the other Party for the purpose of negotiating the sale of services or 
goods, or entering into agreements to sell services or goods for that supplier and who do not engage in supplying the 
services or the goods; they do not engage in making direct sales to the general public and do not receive remun ­
eration from a source located within the host Party, nor are they commission agents;  
(b) " business visitors for establishment purposes " means natural persons working in a senior position within a juridical 
person of a Party who are responsible for setting up an enterprise of such juridical person, provided they do not offer 
or provide services or engage in any other economic activity than required for establishment purposes and they do 
not receive remuneration from a source located within the host Party;  
(c) " contractual services suppliers " means natural persons employed by a juridical person of a Party which is not an 
agency for placement and supply services of personnel nor acting through such an agency, which has not been 
established in the territory of the other Party and which has concluded a  bona fide  contract (  20 ) to supply services with 
a final consumer in the other Party, requiring the presence on a temporary basis of its employees in that Party, in 
order to fulfil the contract to provide services;EN  12.6.2020 Official Journal of the European Union L 186/53  
( 20 ) The service contract shall comply with the requirements of the laws, and regulations and requirements of the Party where the 
contract is executed.
 (d) " independent professionals " means natural persons engaged in the supply of a service and established as self- 
employed in the territory of a Party who have not been established in the territory of the other Party and who 
have concluded a  bona fide  contract (  21 ) other than through an agency for placement and supply services of personnel 
to supply services with a final consumer in the other Party, requiring their presence on a temporary basis in that Party 
in order to fulfil the contract to provide services;  
(e) " intra-corporate transferees " means natural persons who have been employed by a juridical person or its branch or 
have been partners in it for at least one year and who are temporarily transferred to an enterprise of the juridical 
person in the territory of the other Party, provided that the natural person concerned belongs to the categories of 
managers or executives, specialists or trainee employees;  
(f) " managers or executives " means natural persons working in a senior position within a juridical person of a Party, who 
primarily direct the management of the enterprise (  22 ) in the other Party, and who are receiving general supervision or 
direction principally from the board of directors or from stockholders of the business or their equivalent, including at 
least:  
(i) directing the enterprise or a department or sub-division thereof;  
(ii) supervising and controlling the work of other supervisory, professional or managerial employees; and  
(iii) having the personal authority to recruit and dismiss or to recommend recruitment, dismissal or other personnel- 
related actions;  
(g) " qualifications " means diplomas, certificates and other evidence of formal qualification issued by an authority 
designated pursuant to legislative, regulatory or administrative provisions and certifying successful completion of 
professional training;  
(h) " specialists " means natural persons working within a juridical person possessing specialised knowledge essential to the 
establishments' areas of activity, techniques or management; in assessing such knowledge, account shall be taken not 
only of knowledge specific to the establishment, but also of whether the person has a high level of qualification 
including adequate professional experience referring to a type of work or activity requiring specific technical 
knowledge, including possible membership of an accredited profession; and  
(i) " trainee employees " means natural persons who have been employed by a juridical person or its branch for at least 
one year, and who possess a university degree and are temporarily transferred for career development purposes or to 
obtain training in business techniques or methods (  23 ). 
Article 8.14  
Business Visitors and Intra-Corporate Transferees  
1. For the sectors liberalised in accordance with Section B (Liberalisation of Investment), each Party shall allow 
investors of the other Party to employ in their enterprises natural persons of that other Party provided that such 
employees are business visitors or intra-corporate transferees (  24 ). 
2. The entry and temporary stay shall be:  
(a) for managers or executives, a period of up to three years;EN  L 186/54 Official Journal of the European Union 12.6.2020  
( 21 ) The service contract shall comply with the requirements of the laws, and regulations and requirements of the Party where the 
contract is executed.  
( 22 ) For greater certainty, while managers or executives do not directly perform tasks concerning the actual supply of the service s, this 
does not prevent them, in the course of executing their duties, from performing such tasks as may be necessary for the provisio n of 
the services.  
( 23 ) The recipient enterprise may be required to submit a training programme covering the duration of the stay for prior approval,  
demonstrating that the purpose of the stay is for training. For Czechia, Germany, Spain, France, Hungary and Austria, training must 
be linked to the university degree which has been obtained.  
( 24 ) For Viet Nam, the obligations stemming from this Section in relation to trainee employees shall enter into force three years after the 
date of entry into force of this Agreement.
 (b) for specialists, a period of up to three years;  
(c) for trainee employees, a period of up to one year; and  
(d) for business visitors for establishment purposes, a period of up to 90 days (  25 ). 
3. For every sector liberalised in accordance with Section B (Liberalisation of Investment), a Party shall not adopt or 
maintain, either on the basis of a regional subdivision or on the basis of its entire territory, limitations on the total 
number of natural persons that an investor may employ as business visitors for establishment purposes and intra- 
corporate transferees in a specific sector in the form of numerical quotas or a requirement of an economic needs test 
and as discriminatory limitations, unless otherwise specified in Appendix 8-A-3 to Annex 8-A (The Union's Schedule of 
Specific Commitments) and Appendix 8-B-2 to Annex 8-B (Viet Nam's Schedule of Specific Commitments, respectively.  
Article 8.15  
Business Sellers  
For every sector liberalised in accordance with Section B (Liberalisation of Investment) or Section C (Cross-Border Supply 
of Services) and subject to any reservations listed in Appendix 8-A-3 to Annex 8-A (The Union's Schedule of Specific 
Commitments) and Appendix 8-B-2 to Annex 8-B (Viet Nam's Schedule of Specific Commitments), respectively, each 
Party shall allow the entry and temporary stay of business sellers for a period of up to 90 days (  26 ). 
Article 8.16  
Contractual Service Suppliers  
1. The Parties affirm their respective obligations arising from their commitments under GATS with respect to the entry 
and temporary stay of contractual services suppliers.  
2. Each Party shall allow the supply of services into its territory by contractual services suppliers of the other Party, 
subject to the conditions specified in paragraph 3 and any reservations listed in Appendix 8-A-3 to Annex 8-A (The 
Union's Schedule of Specific Commitments) and Appendix 8-B-2 to Annex 8-B (Viet Nam's Schedule of Specific 
Commitments), respectively, for the following sectors or sub-sectors:  
(a) architectural services;  
(b) urban planning and landscape architecture services;  
(c) engineering services;  
(d) integrated engineering services;EN  12.6.2020 Official Journal of the European Union L 186/55  
( 25 ) For the Union, the period of up to 90 days has to be within any 12-month period.  
( 26 ) For the Union, the period of up to 90 days has to be within any 12-month period.
 (e) computer and related services;  
(f) higher education services (only privately funded services);  
(g) foreign language training; and  
(h) environmental services.  
3. The commitments undertaken by the Parties are subject to the following conditions:  
(a) the natural persons shall be engaged in the supply of a service on a temporary basis as employees of a juridical 
person, which has obtained a service contract not exceeding 12 months;  
(b) the natural persons entering the other Party should be offering such services as employees of the juridical person 
supplying the services for at least two years immediately preceding the date of submission of an application for entry 
into the other Party; in addition, the natural persons shall possess, at the date of submission of an application for 
entry into the other Party, at least five years professional experience (  27 ) in the sector of activity which is the subject of 
the contract;  
(c) the natural persons entering the other Party shall possess:  
(i) a university degree or a qualification demonstrating knowledge of an equivalent level (  28 ); and  
(ii) professional qualifications in the case that this is required to exercise an activity pursuant to the laws, regulations 
or legal requirements of the Party where the service is supplied;  
(d) the natural person shall not receive remuneration for the provision of services in the territory of the other Party other 
than the remuneration paid by the juridical person employing the natural person;  
(e) the entry and temporary stay of natural persons within the Party concerned shall be for a cumulative period of not 
more than six months (  29 ) or for the duration of the contract, whichever is less;  
(f) access accorded under this Article relates only to the service activity which is the subject of the contract and does not 
confer entitlement to exercise the professional title of the Party where the service is provided;  
(g) the number of persons covered by the service contract shall not be larger than necessary to fulfil the contract, as may 
be required by the laws and regulations or other measures of the Party where the service is supplied; and  
(h) other discriminatory limitations, including on the number of natural persons in the form of an economic needs test, 
specified in Appendix 8-A-3 to Annex 8-A (The Union's Schedule of Specific Commitments) and Appendix 8-B-2 to 
Annex 8-B (Viet Nam's Schedule of Specific Commitments).  
Article 8.17  
Independent Professionals  
Five years after the date of entry into force of this Agreement, the Parties shall review this Section to consider establishing  
the modalities to extend the provisions therein to independent professionals.EN  L 186/56 Official Journal of the European Union 12.6.2020  
( 27 ) For greater certainty, this period is calculated after the natural persons have reached the age of majority.  
( 28 ) If the degree or qualification has not been obtained in the Party where the service is supplied, that Party may evaluate whet her this 
degree or qualification is equivalent to a university degree required in its territory.  
( 29 ) For the Union, the cumulative period of not more than six months has to be within any 12-month period.
 S e c t i o n E  
R e g u l a t o r y f r a m e w o r k  
S u b - s e c t i o n 1  
D o m e s t i c r e g u l a t i o n  
Article 8.18  
Scope and Definitions  
1. This Sub-Section applies to measures by the Parties relating to licensing requirements and procedures, qualification 
requirements and procedures that affect:  
(a) cross-border supply of services;  
(b) establishment and maintenance of juridical or natural persons; and  
(c) temporary stay in their respective territories of categories of natural persons.  
2. This Sub-Section only applies to sectors for which a Party has undertaken specific commitments and to the extent 
that those specific commitments apply.  
3. This Sub-Section does not apply to measures to the extent that they constitute limitations as scheduled under 
Article 8.4 (Market Access), 8.5 (National Treatment), 8.10 (Market Access) or 8.11 (National Treatment).  
4. For the purposes of this Section:  
(a) " competent authority " means any central, regional or local government or authority or non-governmental body in the 
exercise of powers delegated by central or regional or local governments or authorities, which takes a decision 
concerning the authorisation to supply a service, including through establishment or concerning the authorisation 
to establish an economic activity other than services;  
(b) " licensing procedures " means administrative or procedural rules that a natural or a juridical person, seeking author ­
isation to carry out the activities as referred to in paragraph 1, including the amendment or renewal of a licence, must 
adhere to in order to demonstrate compliance with licensing requirements;  
(c) " licensing requirements " means substantive requirements, other than qualification requirements, with which a natural 
or a juridical person is required to comply in order to obtain, amend or renew authorisation to carry out the activities 
as referred to in paragraph 1;  
(d) " qualification procedures " means administrative or procedural rules to which a natural person must adhere in order to 
demonstrate compliance with qualification requirements, for the purpose of obtaining authorisation to supply a 
service; and  
(e) " qualification requirements " means substantive requirements relating to the competence of a natural person to supply 
a service, and which are required to be demonstrated for the purpose of obtaining authorisation to supply a service.  
Article 8.19  
Conditions for Licensing and Qualification  
1. Each Party shall ensure that measures relating to licensing requirements and procedures, as well as qualification 
requirements and procedures, are based on criteria which are:  
(a) clear;EN  12.6.2020 Official Journal of the European Union L 186/57
 
(b) objective and transparent; and  
(c) pre-established and accessible to the public and interested persons.  
2. An authorisation or a licence shall, subject to availability, be granted as soon as it is established, on the basis of an 
appropriate examination, that the conditions for obtaining an authorisation or licence have been met.  
3. Each Party shall maintain or institute judicial, arbitral or administrative tribunals or procedures which provide, at the 
request of an affected investor or service supplier, for a prompt review of, and where justified, appropriate remedies for, 
administrative decisions affecting establishment, cross-border supply of services or temporary presence of natural persons 
for business purposes. Where such procedures are not independent of the authority entrusted with the administrative 
decision concerned, each Party shall ensure that the procedures provide for an objective and impartial review.  
This paragraph shall not be construed as requiring a Party to institute such tribunals or procedures where this would be 
inconsistent with its constitutional structure or the nature of its legal system.  
Article 8.20  
Licensing and Qualification Procedures  
1. Licensing and qualification procedures and formalities shall not in themselves constitute a restriction on the supply 
of a service or the pursuit of any other economic activity. Each Party shall endeavour to make such procedures and 
formalities as simple as possible and shall ensure that such procedures and formalities do not unduly complicate or delay 
the provision of the service. Any licensing fees (  30 ) which the applicants may incur from their applications should be 
reasonable and shall not in themselves restrict the supply of the relevant service.  
2. Each Party shall ensure that the procedures used by, and the decisions of, the competent authority in the licensing 
or authorisation process are impartial with respect to all applicants. The competent authority should reach its decisions in 
an independent manner and not be accountable to any person supplying the services or carrying out the economic 
activities for which the licence or authorisation is required.  
3. In case specific time periods for applications exist in each Party's laws and regulations, an applicant shall be allowed 
a reasonable period of time for the submission of an application. The competent authority shall initiate the processing of 
an application without undue delay. Where possible, applications should be accepted in electronic format under the same 
conditions of authenticity as paper submissions.  
4. Each Party shall ensure that the processing of an application, including the reaching of a final decision, is completed 
within a reasonable timeframe after the date of the submission of a complete application. Each Party shall endeavour to 
establish the normal timeframe for processing an application.  
5. The competent authority shall inform the applicant within a reasonable period of time after the receipt of an 
application which it considers incomplete, identify, to the extent feasible, the additional information required to complete 
the application, and provide the opportunity to correct deficiencies.  
6. Authenticated copies should be accepted, whenever possible, in place of original documents.  
7. If an application is rejected by the competent authority, the applicant shall be informed in writing and without 
undue delay. In principle, the applicant shall, upon formal request, also be informed of the reasons for rejection of the 
application. An applicant should be permitted, within reasonable time limits, to resubmit an application.EN  L 186/58 Official Journal of the European Union 12.6.2020  
( 30 ) Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions, or 
mandated contributions to universal service provision.
 8. Each Party shall ensure that a licence or an authorisation, once granted, enters into effect without undue delay in 
accordance with the terms and conditions specified therein.  
S u b - s e c t i o n 2  
P r o v i s i o n s o f g e n e r a l a p p l i c a t i o n  
Article 8.21  
Mutual Recognition of Professional Qualifications  
1. Nothing in this Article shall prevent a Party from requiring that natural persons possess the necessary qualifications 
and professional experience specified in the territory where the service is supplied, for the sector of activity concerned.  
2. The Parties shall encourage the relevant professional bodies or respective authorities, as appropriate, in their 
respective territories to develop and provide a joint recommendation on mutual recognition of professional qualifications 
to the Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement established 
pursuant to Article 17.2 (Specialised Committees). Such a joint recommendation shall be supported by evidence of:  
(a) the economic value of an envisaged agreement on mutual recognition of professional qualifications (hereinafter 
referred to as  " Mutual Recognition Agreement "); and  
(b) the compatibility of the respective regimes, such as the extent to which the criteria applied by each Party for the 
authorisation, licensing, operation and certification of entrepreneurs and service suppliers are compatible.  
3. Upon receipt of a joint recommendation, the Committee on Investment, Trade in Services, Electronic Commerce 
and Government Procurement shall, within a reasonable period of time, review the joint recommendation with a view to 
determining whether it is consistent with this Agreement.  
4. Where, on the basis of the information provided for in paragraph 2, the joint recommendation has been found to 
be consistent with this Agreement, the Parties shall take necessary steps to negotiate, through their competent authorities 
or designees authorised by a Party, a Mutual Recognition Agreement.  
S u b - s e c t i o n 3  
C o m p u t e r s e r v i c e s  
Article 8.22  
Understanding on Computer Services  
1. To the extent that trade in computer services is liberalised in accordance with Section B (Liberalisation of Invest ­
ment), Section C (Cross-Border Supply of Services) and Section D (Temporary Presence of Natural Persons for Business 
Purposes), the Parties shall comply with paragraphs 2 to 4.  
2. The Parties understand that CPC (  31 ) 84, which is the United Nations code used for describing computer and related 
services, covers the basic functions used to provide all computer and related services. Technological developments have 
led to the increased offering of these services as a bundle or package of related services that can include some or all of 
these basic functions. For example, services such as web or domain hosting, data mining services and grid computing 
each consist of a combination of basic computer services functions.EN  12.6.2020 Official Journal of the European Union L 186/59  
( 31 ) CPC means the Central Product Classification as set out in Statistical Office of the United Nations, Statistical Papers, Seri es M, N  o 77, 
CPC prov, 1991.
 3. Computer and related services, regardless of whether they are delivered via a network, including the Internet, include 
all services that provide:  
(a) consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, 
testing, debugging, updating, support, technical assistance, or management of or for computers or computer systems;  
(b) consulting, strategy, analysis, planning, specification, design, development, installation, implementation, integration, 
testing, debugging, updating, adaptation, maintenance, support, technical assistance, management or use of or for 
computer programmes;  
(c) data processing, data storage, data hosting or database services;  
(d) maintenance and repair services for office machinery and equipment, including computers; or  
(e) training services for staff of clients, relating to computer programmes, computers or computer systems, and not 
elsewhere classified.  
4. The Parties understand that, in many cases, computer and related services enable the provision of other services (  32 ) 
by both electronic and other means. In these cases, it is important to distinguish between the computer and related 
services, such as web-hosting or application hosting, and the other service enabled by the computer and related service. 
The other service, regardless of whether it is enabled by a computer and related service, is not covered by CPC 84.  
S u b - s e c t i o n 4  
P o s t a l s e r v i c e s  (  33 ) 
Article 8.23  
Prevention of Anti-Competitive Practices in the Postal Services Sector  
Each Party shall maintain or introduce appropriate measures for the purposes of preventing suppliers who, alone or 
together, have the ability to affect materially the terms of participation in the relevant markets for postal services as a 
result of use of their position in the market, from engaging in or continuing anti-competitive practices.  
Article 8.24  
Licences  
1. Where a Party requires a licence for providing postal services, it shall make publicly available:  
(a) all the licensing criteria and the period of time normally required to reach a decision concerning an application for a 
licence; and  
(b) the terms and conditions of such licence.  
2. The reasons for the denial of a licence shall be made known to the applicant upon request and an appeal procedure 
through a relevant regulatory body shall be established by each Party. The appeal procedure shall be transparent, non- 
discriminatory and based on objective criteria.EN  L 186/60 Official Journal of the European Union 12.6.2020  
( 32 ) E.g., W/120.1.A.b. (accounting, auditing and bookkeeping services), W/120.1.A.d (architectural services), W/120.1.A.h (medica l and 
dental services), W/120.2.D (audiovisual services), W/120.5. (educational services).  
( 33 ) This Sub-Section applies to both CPC 7511 and CPC 7512.
 Article 8.25  
Postal Regulatory Authority  
The regulatory body shall be separate from, and not accountable to, any supplier of postal services. The decisions of and 
the procedures used by the regulatory body shall be impartial with respect to all market participants.  
S u b - s e c t i o n 5  
T e l e c o m m u n i c a t i o n s n e t w o r k s a n d s e r v i c e s  
Article 8.26  
Scope  
1. This Sub-Section sets out principles of the regulatory framework for the provision of public telecommunications 
networks and services, liberalised pursuant to Section B (Liberalisation of Investment), Section C (Cross-Border Supply of 
Services) and Section D (Temporary Presence of Natural Persons for Business Purposes).  
2. This Sub-Section does not apply to any measure adopted or maintained by a Party relating to broadcasting (  34 ) or 
cable distribution of radio or television programming.  
Article 8.27  
Definitions  
For the purposes of this Sub-Section:  
(a) " end user " means a final service consumer or a final service supplier to whom a public telecommunications network 
or service is supplied, other than for use in the further supply of a public telecommunications network or service;  
(b) " essential facilities " means facilities of a public telecommunications network and service that:  
(i) are exclusively or predominantly provided by a single or limited number of suppliers; and  
(ii) cannot feasibly be economically or technically substituted in order to provide a service;  
(c) " interconnection " means linking with suppliers providing public telecommunications transport service in order to 
allow the users of one supplier to communicate with users of another supplier and to access services provided by 
another supplier;  
(d) " major supplier " means a supplier of public telecommunications services which has the ability to materially affect the 
terms of participation, having regard to price and supply, in the relevant market for public telecommunications 
services as a result of control over essential facilities or use of its position in the market;  
(e) " number portability " means the ability of end users of public telecommunications services who so request to retain, at 
the same location, the same telephone numbers when switching between the same category of suppliers of public 
telecommunications services;  
(f) " public telecommunications network " means a telecommunications network which a Party requires to provide public 
telecommunications services between defined network termination points;EN  12.6.2020 Official Journal of the European Union L 186/61  
( 34 ) " Broadcasting " shall be defined as provided for in the relevant laws and regulations of each Party. For greater certainty, broadcasting 
does not cover contribution links between operators.
 (g) " public telecommunications service " means any telecommunications service that a Party requires, explicitly or in 
effect, to be offered to the public generally;  
(h) " regulatory authority " in the telecommunications sector means the body or bodies charged by a Party with the 
regulation of telecommunications;  
(i) " telecommunications network " means transmission systems and, where applicable, switching or routing equipment 
and other resources, including network elements which are not active, which permit the conveyance of signals by 
wire, radio, optical, or other electromagnetic means;  
(j) " telecommunications services " means all services consisting of the transmission and reception of electro-magnetic 
signals but excludes broadcasting services and economic activities consisting of the provision of content which 
requires telecommunications for its transport; and  
(k) " user" means a service consumer or a service supplier.  
Article 8.28  
Regulatory Authority  
1. The regulatory authority shall be separate from, and not accountable to, any supplier of public telecommunications 
networks or services.  
2. The decisions of and the procedures used by regulatory authorities shall be impartial with respect to all market 
participants. To that end, a Party that retains ownership or control of providers of telecommunications networks or 
services shall ensure that regulatory actions, decisions or measures taken by the regulatory authority with respect to such 
providers do not discriminate against and, as a result, materially disadvantage any of their competitors.  
3. The regulatory authority shall be sufficiently empowered to regulate the sector, and have adequate financial and 
human resources to carry out the tasks assigned to it.  
4. The tasks to be undertaken by a regulatory authority shall be made public in an easily accessible and clear form, in 
particular when those tasks are assigned to more than one body.  
5. The powers of the regulatory authority shall be exercised transparently and in a timely manner.  
6. Regulatory authorities shall have the power to ensure that suppliers of telecommunications networks and services 
provide them, promptly upon request, with all the information, including financial information, which is necessary to 
enable the regulatory authorities to carry out their tasks in accordance with this Sub-Section. The information requested 
shall be no more than is necessary to allow the performance of the regulatory authorities' tasks and treated in accordance 
with the requirements of confidentiality.  
Article 8.29  
Authorisation to Provide Telecommunications Networks and Services  
1. Each Party shall ensure that licensing procedures should be publicly available, including:  
(a) all the licensing criteria, terms, conditions and procedures it applies; andEN  L 186/62 Official Journal of the European Union 12.6.2020
 
(b) the reasonable period of time normally required to reach a decision concerning an application for a licence.  
2. Each Party shall ensure that an applicant receives in writing, upon request, the reasons for the denial of a licence.  
3. The applicant for a licence shall be able to seek recourse before an appeal body in case a licence has been denied.  
4. Any licensing fees (  35 ) which the applicants may incur from their application to get a licence shall be reasonable and 
shall not in themselves restrict the supply of the service.  
Article 8.30  
Scarce Resources  
1. Any procedures for the allocation and use of scarce resources, including frequencies, numbers and rights of way, 
shall be carried out in an objective, timely, transparent and non-discriminatory manner.  
2. The current state of allocated frequency bands shall be made publicly available but detailed identification of radio 
spectrum allocated for specific government uses shall not be required.  
3. Decisions on allocating and assigning spectrum and frequency management are not measures that are  per se  
inconsistent with Article 8.4 (Market Access), Article 8.8 (Performance Requirements) and 8.10 (Market Access). Accord ­
ingly, each Party retains the right to exercise its spectrum and frequency management policies, which may affect the 
number of suppliers of public telecommunications services, provided that this is done in a manner that is consistent with 
this Chapter. The Parties also retain the right to allocate frequency bands in a manner that takes into account existing and 
future needs.  
Article 8.31  
Access to and Use of Public Telecommunications Networks and Services  
1. Each Party shall ensure that all service suppliers of the other Party have access to, and use of, any public tele ­
communications network and service of a major supplier (  36 ), including private leased circuits, offered within or across the 
borders of that Party on reasonable, non-discriminatory and transparent terms and conditions, including as set out in 
paragraphs 2 and 3.  
2. Each Party shall ensure that suppliers of public telecommunications services requesting to have access to the 
network of a major supplier are permitted to:  
(a) purchase or lease, and attach, terminal or other equipment which interfaces with the public telecommunications 
network;  
(b) interconnect private leased or owned circuits with public telecommunications networks and services in its territory, or 
across its borders, or with circuits leased or owned by other service suppliers; and  
(c) use operating protocols of their choice, other than as necessary to ensure the availability of telecommunications 
networks and services to the public generally.EN  12.6.2020 Official Journal of the European Union L 186/63  
( 35 ) Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions, or 
mandated contributions to universal service provision.  
( 36 ) For the purposes of this Article, the designation of a supplier of public telecommunications networks and services as a major  
supplier shall be in accordance with the domestic laws, regulations and procedures of each Party.
 3. Each Party shall ensure that all service suppliers of the other Party may use public telecommunications networks 
and services for the movement of information in its territory or across its borders, including for intra-corporate 
communications of such service suppliers and for access to information contained in databases or otherwise stored in 
machine-readable form in the territory of either Party. Any new or amended measures of a Party significantly affecting 
such use shall be notified to the other Party and shall be subject to consultations.  
4. Each Party shall ensure that suppliers that acquire information from another supplier in the process of negotiating 
access use that information solely for the purpose for which it was supplied and at all times respect the confidentiality of 
information transmitted or stored.  
Article 8.32  
Interconnection  
1. Each Party shall ensure that any suppliers of public telecommunications services shall have the right, and when 
requested by another supplier, the obligation, to negotiate interconnection with each other for the purposes of providing 
public telecommunications networks and services.  
2. Each Party shall ensure that suppliers that acquire information from another supplier in the process of negotiating 
interconnection arrangements use that information solely for the purpose for which it was supplied and at all times 
respect the confidentiality of information transmitted or stored.  
3. For public telecommunications services, each Party shall ensure interconnection with a major (  37 ) supplier at any 
technically feasible point in the network. Such interconnection shall be provided:  
(a) under non-discriminatory terms, conditions (including in relation to technical standards and specifications) and rates, 
and of a quality no less favourable than that provided for such major supplier's own like services, or for like services 
of non-affiliated suppliers, or for its subsidiaries or other affiliates;  
(b) in a timely fashion, on terms, conditions (including in relation to technical standards and specifications) and cost- 
oriented rates that are transparent, reasonable, having regard to economic feasibility, and sufficiently unbundled so 
that the supplier need not pay for network components or facilities that it does not require for the service to be 
provided; and  
(c) upon request, at points in addition to the network termination points offered to the majority of users, subject to 
charges that reflect the cost of construction of necessary additional facilities.  
4. The procedures applicable for interconnection to a major supplier shall be made publicly available.  
5. Major suppliers shall make publicly available either their interconnection agreements or their reference intercon ­
nection offers where appropriate.  
Article 8.33  
Competitive Safeguards on Major Suppliers  
The Parties shall introduce or maintain appropriate measures for the purposes of preventing suppliers who, alone or 
together, are a major supplier from engaging in or continuing anti-competitive practices. These anti-competitive practices 
in their territories include, in particular:  
(a) engaging in anti-competitive cross-subsidisation;  
(b) using information obtained from competitors with anti-competitive results; and  
(c) not making available to other services suppliers on a timely basis technical information about essential facilities and 
commercially relevant information which are necessary for them to provide services.EN  L 186/64 Official Journal of the European Union 12.6.2020  
( 37 ) For the purposes of this Article, the designation of a supplier of public telecommunications networks and services as a major  
supplier shall be in accordance with the domestic laws, regulations and procedures of each Party.
 Article 8.34  
Universal Service  
1. Each Party shall have the right to define the kind of universal service obligation it wishes to maintain. Each Party 
shall administer any universal service obligation that it maintains in a transparent, non-discriminatory and competitively 
neutral manner and shall ensure that its universal service obligation is not more burdensome than necessary for the kind 
of universal service that it has defined.  
2. The designation of universal service suppliers shall be made through an efficient, transparent and non-discrimi ­
natory mechanism.  
Article 8.35  
Number Portability  
Each Party shall ensure that suppliers of public telecommunications networks or services in its territory provide number 
portability for mobile services and any other services designated by that Party, to the extent technically and economically 
feasible, on a timely basis and on reasonable terms and conditions.  
Article 8.36  
Confidentiality of Information  
Each Party shall ensure the confidentiality of telecommunications and related traffic data by means of a public tele ­
communications network and publicly available telecommunications services without restricting trade in services.  
Article 8.37  
Resolution of Telecommunications Disputes  
1. In the event of a dispute arising between suppliers of telecommunications networks or services in connection with 
rights and obligations that arise from this Sub-Section, the regulatory authority concerned shall, at the request of either 
party concerned, issue a binding decision to resolve the dispute in the shortest possible timeframe and in any case within 
a reasonable period of time, except in exceptional circumstances.  
2. Where a dispute referred to in paragraph 1 concerns the cross-border provision of services, the regulatory 
authorities concerned shall coordinate their efforts in order to induce a resolution of the dispute.  
3. The decision of the regulatory authority shall be made available to the public, having regard to the requirements of 
business confidentiality. The parties concerned shall be given a full statement of the reasons on which it is based and shall 
have the right to appeal that decision in accordance with paragraph 5.  
4. The procedure referred to in paragraphs 1, 2 and 3 shall not preclude either party concerned from bringing an 
action before the courts.  
5. Any user or supplier affected by the decision of a regulatory authority shall have a right to appeal against that 
decision to an appeal body that is independent of the party involved. This body, which may be a court, shall have the 
appropriate expertise to carry out its functions effectively. The merits of the case shall be duly taken into account and the 
appeal mechanism shall be effective. Where the appeal body is not judicial in character, written reasons for its decision 
shall always be given and its decisions shall also be subject to review by an impartial and independent judicial authority. 
Decisions taken by appeal bodies shall be effectively enforced. Pending the outcome of the appeal, the decision of the 
regulatory authority shall stand, unless interim measures are granted in accordance with the domestic laws and regu ­
lations.EN  12.6.2020 Official Journal of the European Union L 186/65
 
Article 8.38  
Co-location  
1. Each Party shall ensure that major suppliers in its territory:  
(a) provide to suppliers of public telecommunications networks or services of the other Party that are facilities-based 
suppliers in the territory of that Party, physical co-location of equipment necessary for interconnection; and  
(b) in situations where physical co-location referred to in subparagraph (a) is not practical for technical reasons or 
because of space limitations, cooperate with suppliers of public telecommunications networks or services of the other 
Party that are facilities-based suppliers in the territory of that Party to find and implement a practical and commer ­
cially viable alternative solution.  
2. Each Party shall ensure that major suppliers in its territory provide to suppliers of public telecommunications 
networks or services the physical co-location or practical and commercially viable alternative solution referred to in 
paragraph 1 in a timely manner and on terms and conditions, including technical standards and specifications, and at 
rates that are reasonable, having regard to economic feasibility, non-discriminatory and transparent.  
3. Each Party may determine, in accordance with its domestic laws and regulations, the locations at which it requires 
major suppliers in its territory to provide the physical co-location or the practical and commercially viable alternative 
solution referred to in paragraph 1.  
Article 8.39  
Leased Circuits Services  
Each Party shall, unless it is not technically feasible, ensure that major suppliers in its territory make leased circuits 
services that are public telecommunications services, available to suppliers of public telecommunications networks or 
services of the other Party in a timely manner and on terms and conditions, including technical standards and specifi ­
cations, and at rates that are reasonable, having regard to economic feasibility, non-discriminatory and transparent.  
Article 8.40  
Unbundled Network Elements  
Each Party shall ensure that their telecommunications regulatory authority has the power to require major suppliers to 
meet reasonable requests by suppliers of public telecommunications networks or services for access to, and use of, 
specific network elements, on an unbundled basis, in a timely manner and on terms and conditions that are reasonable, 
transparent, and non-discriminatory. Each Party shall determine such specific network elements requested to be made 
available in its territory in accordance with its domestic laws and regulations.  
S u b - s e c t i o n 6  
F i n a n c i a l s e r v i c e s  
Article 8.41  
Scope and Definitions  
1. This Sub-Section sets out the principles of the regulatory framework for all financial services liberalised pursuant to 
Section B (Liberalisation of Investment), Section C (Cross-Border Supply of Services) and Section D (Temporary Presence 
of Natural Persons for Business Purposes).EN  L 186/66 Official Journal of the European Union 12.6.2020
 
2. For the purposes of this Sub-Section:  
(a) " financial service " means any service of a financial nature offered by a financial service supplier of a Party; financial 
services comprise the following activities:  
(i) insurance and insurance-related services:  
(A) direct insurance (including co-insurance):  
(1) life; and  
(2) non-life;  
(B) reinsurance and retrocession;  
(C) insurance inter-mediation, such as brokerage and agency; and  
(D) services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services;  
(ii) banking and other financial services (excluding insurance):  
(A) acceptance of deposits and other repayable funds from the public;  
(B) lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial 
transaction;  
(C) financial leasing;  
(D) all payment and money transmission services, including credit, charge and debit cards, travellers cheques and 
bankers drafts;  
(E) guarantees and commitments;  
(F) trading for own account or for account of customers, whether on an exchange, in an over-the-counter market 
or otherwise, of the following:  
(1) money market instruments (including cheques, bills, certificates of deposits);  
(2) foreign exchange;  
(3) derivative products including, but not limited to, futures and options;  
(4) exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;EN  12.6.2020 Official Journal of the European Union L 186/67
 
(5) transferable securities; and  
(6) other negotiable instruments and financial assets, including bullion;  
(G) participation in issues of all kinds of securities, including underwriting and placement as agent (whether 
publicly or privately) and provision of services relating to such issues;  
(H) money broking;  
(I) asset management, such as cash or portfolio management, all forms of collective investment management, 
pension fund management, custodial, depository and trust services;  
(J) settlement and clearing services for financial assets, including securities, derivative products, and other 
negotiable instruments;  
(K) provision and transfer of financial information, and financial data processing and related software by suppliers 
of other financial services; and  
(L) advisory, intermediation and other auxiliary financial services on all the activities listed in subparagraphs (A) 
to (K), including credit reference and analysis, investment and portfolio research and advice, advice on 
acquisitions and on corporate restructuring and strategy;  
(b) " financial service supplier " means any natural or juridical person of a Party that seeks to provide or provides financial 
services but does not include a public entity;  
(c) " new financial service " means a service of a financial nature including services relating to existing and new products 
or the manner in which a product is delivered, which is not supplied by any financial service supplier in the territory 
of a Party but which is supplied in the territory of the other Party;  
(d) " public entity " means:  
(i) a government, a central bank or a monetary authority, of a Party, or an entity owned or controlled by a Party, 
that is principally engaged in carrying out governmental functions or activities for governmental purposes, not 
including an entity principally engaged in supplying financial services on commercial terms; or  
(ii) a private entity, performing functions normally performed by a central bank or monetary authority, when 
exercising those functions;  
and  
(e) " self-regulatory organisation " means any non-governmental body, any securities or futures exchange or market, 
clearing agency, other organisation or association, that exercises regulatory or supervisory authority over financial 
service suppliers by statute or delegation from central, regional or local governments or authorities, where applicable.  
Article 8.42  
Prudential Carve-Out  
1. Nothing in this Agreement shall be construed as preventing a Party from adopting or maintaining measures for 
prudential reasons, such as:  
(a) the protection of investors, depositors, policy-holders or persons to whom a fiduciary duty is owed by a financial 
service supplier; orEN  L 186/68 Official Journal of the European Union 12.6.2020
 
(b) ensuring the integrity and stability of a Party's financial system.  
2. The measures referred to in paragraph 1 shall not be more burdensome than necessary to achieve their aim.  
3. Nothing in this Agreement shall be construed as requiring a Party to disclose information relating to the affairs and 
accounts of individual consumers or any confidential or proprietary information in the possession of public entities.  
4. Each Party shall endeavour to ensure that internationally agreed standards for regulation and supervision in financial 
services and for the fight against tax evasion and avoidance are implemented and applied in its territory. Such inter ­
nationally agreed standards are,  inter alia , the  Core Principle for Effective Banking Supervision  of the Basel Committee, the  
Insurance Core Principles  of the International Association of Insurance Supervisors, the  Objectives and Principles of Securities 
Regulation  of the International Organization of Securities Commissions, the  Agreement on Exchange of Information on Tax 
Matters  of the Organisation for Economic Cooperation and Development, the  Statement on Transparency and Exchange of 
Information for Tax Purposes  of the G20 and the  Forty Recommendations on Money Laundering  and the  Nine Special recom ­
mendations on Terrorist Financing  of the Financial Action Task Force.  
5. The Parties take note of the  Ten Key Principles for Information Exchange  promulgated by the Finance Ministers of the 
G7 Nations.  
6. Without prejudice to other means of prudential regulation of cross-border trade in financial services, a Party may 
require the registration or authorisation of cross-border financial service suppliers of the other Party and of financial 
instruments.  
Article 8.43  
Transparent Regulation  
Each Party shall make available to interested persons its requirements for completing applications relating to the supply of 
financial services.  
Upon the request of an applicant, the Party concerned shall inform the applicant of the status of its application. If the 
Party concerned requires additional information from the applicant, it shall notify the applicant without undue delay.  
Article 8.44  
New Financial Service  
Each Party shall permit a financial service supplier of the other Party to provide any new financial service that the former 
Party would permit its own financial service suppliers to provide in accordance with its domestic laws and regulations, in 
like situations, provided that the introduction of the new financial service does not require a new law or modification of 
an existing law. A Party may determine the institutional and legal form through which the service may be provided and 
may require authorisation for the provision of the service. Where such authorisation is required, a decision shall be made 
within a reasonable time and the authorisation may only be refused for prudential reasons.  
Article 8.45  
Data Processing  
1. Each Party shall adopt or maintain appropriate safeguards to protect personal data and privacy, including individual 
records and accounts.EN  12.6.2020 Official Journal of the European Union L 186/69
 
2. No later than two years from the date of entry into force of this Agreement, each Party shall permit financial service 
suppliers (  38 ) of the other Party to transfer information in electronic or other form, into and out of its territory, for data 
processing where such processing is required in the ordinary course of business of such financial service suppliers.  
3. Nothing in this Article restricts the right of a Party to protect personal data and privacy, so long as such right is not 
used to circumvent this Agreement.  
Article 8.46  
Specific Exceptions  
1. Nothing in this Chapter shall be construed as preventing a Party, including its public entities, from exclusively 
conducting or providing in its territory activities or services forming part of a public retirement plan or statutory system 
of social security, except when those activities may be carried out, as provided by the Party's domestic laws and 
regulations, by financial service suppliers in competition with public entities or private institutions.  
2. Nothing in this Agreement, except for Section B (Liberalisation of Investment) which is subject to paragraph 3, shall 
apply to activities conducted by a central bank or monetary authority or by any other public entity in pursuit of 
monetary policy or exchange rate policies.  
3. Nothing in Section B (Liberalisation of Investment) shall apply to non-discriminatory measures of general appli ­
cation taken by any public entity in pursuit of monetary policy or exchange rate policy.  
4. Nothing in this Chapter shall be construed as preventing a Party, including its public entities, from exclusively 
conducting or providing in its territory activities or services for the account, or with the guarantee or using the financial 
resources of the Party, or its public entities, except when those activities may be carried out, as provided by the Party's 
domestic laws and regulations, by financial service suppliers in competition with public entities or private institutions.  
5. For greater certainty, the Parties understand that paragraphs 1 and 4 shall not be construed as permitting the Parties 
to apply, without protecting the rights of affected investors or investments, measures referred to in those paragraphs 
when the activities or services mentioned therein have been liberalised or may be carried out, as provided by the Party's 
domestic laws and regulations, by financial services suppliers in competition with public entities or private institutions.  
Article 8.47  
Self-Regulatory Organisations  
When a Party requires membership of, participation in or access to any self-regulatory organisation in order for financial 
service suppliers of the other Party to supply financial services in or into the territory of the first Party, the Party shall 
ensure observance of the obligations under Articles 8.5 (National Treatment), 8.6 (Most-Favoured-Nation Treatment) and 
8.11 (National Treatment).  
Article 8.48  
Clearing and Payment Systems  
Under the terms and conditions that accord national treatment as provided for in Articles 8.5 (National Treatment) and 
8.11 (National Treatment), each Party shall grant to financial service suppliers of the other Party established in its territor y 
access to payment and clearing systems operated by public entities, and to official funding and refinancing facilities 
available in the normal course of ordinary business. This Article shall not confer access to the Party's lender of last resort 
facilities.EN  L 186/70 Official Journal of the European Union 12.6.2020  
( 38 ) For greater certainty, under the domestic laws and regulations of Viet Nam existing on the date of signature of this Agreemen t no 
natural person may transfer data.
 S u b - s e c t i o n 7  
I n t e r n a t i o n a l m a r i t i m e t r a n s p o r t s e r v i c e s  
Article 8.49  
Scope, Definitions and Principles  
1. This Sub-Section sets out the principles regarding the liberalisation of international maritime transport services 
pursuant to Section B (Liberalisation of Investment), Section C (Cross-Border Supply of Services) and Section D (Tem ­
porary Presence of Natural Persons for Business Purposes).  
2. For the purposes of this Sub-Section:  
(a) " container station and depot services " means activities consisting in storing containers, whether in port areas or 
inland, with a view to their stuffing or stripping, repairing and making them available for shipments;  
(b) " customs clearance services " or alternatively,  "customs house brokers' services " means activities consisting in carrying 
out on behalf of another party customs formalities concerning import, export or through transport of cargoes, 
whether this service is the main activity of the service provider or a usual complement of its main activity;  
(c) " feeder services " means the pre- and onward transportation by sea, between ports located in the territory of a Party, 
of international cargo, notably containerised,  en route  to a destination outside the territory of that Party;  
(d) " freight forwarding services " means the activity consisting of organising and monitoring shipment operations on 
behalf of shippers, through the acquisition of transport and related services, preparation of documentation and 
provision of business information;  
(e) " international cargo " means cargo transported between a port of one Party and a port of the other Party or of a third 
country, or between a port of one Member State of the Union and a port of another Member State of the Union;  
(f) " international maritime transport services " means the transport of passengers or cargo by sea-going vessels between a 
port of a Party and a port of the other Party or of a third country including the direct contracting with providers of 
other transport services, with a view to cover multimodal transport operations under a single transport document, but 
not the right to provide such other transport services;  
(g) " maritime auxiliary services " means maritime cargo handling services, customs clearance services, container station 
and depot services, maritime agency services and maritime freight forwarding services;  
(h) " maritime cargo handling services " means activities exercised by stevedore companies, including terminal operators 
but not including the direct activities of dockers, when this workforce is organised independently of the stevedoring 
or terminal operator companies; the activities covered include the organisation and supervision of:  
(i) the loading or discharging of cargo to or from a ship;  
(ii) the lashing or unlashing of cargo; and  
(iii) the reception or delivery and safekeeping of cargoes before shipment or after discharge;  
andEN  12.6.2020 Official Journal of the European Union L 186/71
 
(i) " multimodal transport operations " means the transport of cargo using more than one mode of transport, involving an 
international sea-leg, under a single transport document.  
3. In view of the existing levels of liberalisation between the Parties in international maritime transport the following 
principles apply:  
(a) the Parties shall effectively apply the principle of unrestricted access to the international maritime markets and trades 
on a commercial and non-discriminatory basis;  
(b) each Party shall grant to ships flying the flag of the other Party or operated by service suppliers of the other Party 
treatment no less favourable than that accorded to its own ships, with regard to,  inter alia , access to ports, use of 
infrastructure and use of maritime auxiliary services, as well as related fees and charges, customs facilities and access 
to berths and facilities for loading and unloading;  
(c) each Party shall permit international maritime service suppliers of the other Party to have an enterprise in its territory 
under conditions of establishment and operation in accordance with the conditions set out in its respective Schedule 
of Specific Commitments in Annex 8-A (The Union's Schedule of Specific Commitments) or 8-B (Viet Nam's Schedule 
of Specific Commitments);  
(d) the Parties shall make available to international maritime transport suppliers of the other Party, on reasonable and 
non-discriminatory terms and conditions, the following services at the port: pilotage, towing and tug assistance, 
provisioning, fuelling and watering, garbage collecting and ballast waste disposal, port captain's services, navigation 
aids, emergency repair facilities, anchorage, berth and berthing services as well as shore-based operational services 
essential to ship operations, including communications, water and electrical supplies;  
(e) the Union, subject to the authorisation by its competent authorities, shall permit the international maritime transport 
service suppliers of Viet Nam to re-position their owned or leased empty containers which are not being carried as 
cargo against payment and are transported for their use in handling their cargo in foreign trade, between ports of a 
Member State of the Union;  
(f) Viet Nam, subject to the authorisation by its competent authorities, (  39 ) shall permit the international maritime 
transport service suppliers of the Union or its Member States to reposition their owned or leased empty containers, 
which are not being carried as cargo against payment and are transported for their use in handling their cargo in 
foreign trade, between Quy Nhon port and Cai Mep-Thi Vai port. After five years from the date of entry into force of 
this Agreement, Viet Nam shall permit the international maritime transport service suppliers of the Union or its 
Member States to reposition owned or leased empty containers, which are not being carried as cargo against payment 
and are transported for their use in handling their cargo in foreign trade, between its national ports with the 
condition that the fed vessels (namely mother vessels) should call at ports of Viet Nam;  
(g) the Union, subject to the authorisation by its competent authorities, shall permit international maritime transport 
service suppliers of Viet Nam to provide feeder services between their national ports;EN  L 186/72 Official Journal of the European Union 12.6.2020  
( 39 ) For greater certainty, an authorisation is an administrative procedure established to ensure all relevant requirements are me t. The 
authorisation shall be granted as soon as it is established, in the light of an appropriate examination, that the conditions fo r 
obtaining an authorisation have been met. The authorisation shall not act as a disguised restriction on supplying of the servic es.
 (h) Viet Nam, subject to the authorisation by its competent authorities, (  40 ) shall permit international maritime transport 
service suppliers of the Union or its Member States to provide feeder services between Quy Nhon port and Cai Mep- 
Thi Vai port for their own vessels with the condition that the fed vessels (namely mother vessels) should call at Cai 
Mep-Thi Vai port.  
4. In applying the principles referred to in subparagraphs 3(a) and 3(b), the Parties shall:  
(a) not introduce cargo-sharing arrangements in future agreements with third countries concerning maritime transport 
services, including dry and liquid bulk and liner trade, and terminate, within a reasonable period of time, such cargo- 
sharing arrangements in case they exist in previous agreements; and  
(b) abstain, upon the date of entry into force of this Agreement, from introducing or applying any unilateral measures or 
administrative, technical and other obstacles which could constitute a disguised restriction or have discriminatory 
effects on the free supply of services in international maritime transport.  
S e c t i o n F  
E l e c t r o n i c c o m m e r c e  
Article 8.50  
Objective and Principles  
The Parties, recognising that electronic commerce increases trade opportunities in many sectors, shall promote the 
development of electronic commerce between them, in particular by cooperating on the issues raised by electronic 
commerce under the provisions of this Chapter.  
Article 8.51  
Customs Duties  
The Parties shall not impose customs duties on electronic transmissions.  
Article 8.52  
Regulatory Cooperation on Electronic Commerce  
1. The Parties shall maintain a dialogue on regulatory issues raised by electronic commerce, which shall,  inter alia , 
address the following issues:  
(a) the recognition of certificates of electronic signatures issued to the public and the facilitation of cross-border 
certification services;  
(b) the liability of intermediary service providers with respect to the transmission or storage of information;  
(c) the treatment of unsolicited electronic commercial communications;  
(d) the protection of consumers in the ambit of electronic commerce; andEN  12.6.2020 Official Journal of the European Union L 186/73  
( 40 ) For greater certainty, an authorisation is an administrative procedure established to ensure all relevant requirements are me t. The 
authorisation shall be granted as soon as it is established, in the light of an appropriate examination, that the conditions fo r 
obtaining an authorisation have been met. The authorisation shall not act as a disguised restriction on supplying of the servic es.
 (e) any other issue relevant for the development of electronic commerce.  
2. This dialogue may take the form of exchange of information on the Parties' respective laws and regulations on the 
issues referred to in paragraph 1 as well as on the implementation of such laws and regulations.  
S e c t i o n G  
E x c e p t i o n s  
Article 8.53  
General Exceptions  
Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary 
or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on establishment 
or operation of an enterprise or cross-border supply of services, nothing in this Chapter shall be construed as preventing 
the adoption or enforcement by any Party of measures:  
(a) necessary to protect public security or public morals or to maintain public order;  
(b) necessary to protect human, animal or plant life or health;  
(c) relating to the conservation of exhaustible natural resources if such measures are applied in conjunction with 
restrictions on domestic investors or on the domestic supply or consumption of services;  
(d) necessary for the protection of national treasures of artistic, historic or archaeological value;  
(e) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this 
Chapter including those relating to:  
(i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;  
(ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and 
the protection of confidentiality of individual records and accounts; or  
(iii) safety;  
or  
(f) inconsistent with paragraph 1 or 2 of Article 8.5 (National Treatment) or paragraph 1 of Article 8.11 (National 
Treatment), provided that the difference in treatment is aimed at ensuring the effective or equitable imposition or 
collection of direct taxes in respect of economic activities, investors or services suppliers of the other Party. (  41 ) 
S e c t i o n H  
I n s t i t u t i o n a l p r o v i s i o n  
Article 8.54  
Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement  
1. The Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement established 
pursuant to Article 17.2 (Specialised Committees) shall be composed of representatives of the Parties.EN  L 186/74 Official Journal of the European Union 12.6.2020  
( 41 ) Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures take n by a 
Party under its taxation system which: 
(i) apply to non-resident investors and services suppliers in recognition of the fact that the tax obligation of non-residents is 
determined with respect to taxable items sourced or located in the Party's territory; 
(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; 
(iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures;  
(iv) apply to consumers of services supplied in or from the territory of another Party in order to ensure the imposition or col lection 
of taxes on such consumers derived from sources in the Party's territory; 
(v) distinguish investors and service suppliers subject to tax on worldwide taxable items from other investors and service supp liers, 
in recognition of the difference in the nature of the tax base between them; or 
(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or betwe en 
related persons or branches of the same person, in order to safeguard the Party's tax base. 
Tax terms or concepts in subparagraph (f) and in this footnote are determined according to tax definitions and concepts, or 
equivalent or similar definitions and concepts, under the domestic laws and regulations of the Party taking the measure.
 2. The Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement shall be 
responsible for the implementation of this Chapter. To that end it shall monitor and regularly review the implementation 
by the Parties and consider any matter in relation to this Chapter that is referred to it by a Party.  
3. The responsibility for Chapter 9 (Government Procurement) is set out in Article 9.23 (Committee on Investment, 
Services, Electronic Commerce and Government Procurement).  
CHAPTER 9  
Government procurement  
Article 9.1  
Definitions  
For the purposes of this Chapter:  
(a) " commercial goods or services " means goods or services of a type generally sold or offered for sale in the 
commercial marketplace to, and customarily purchased by, non-governmental buyers for non-governmental 
purposes;  
(b) " construction service " means a service that has as its objective the realisation by whatever means of civil or building 
works based on Division 51 of the United Nations Provisional Central Product Classification (CPC);  
(c) " electronic auction " means an iterative process that involves the use of electronic means for the presentation by 
suppliers of either new prices, or new values for quantifiable non-price elements of the tender related to the 
evaluation criteria, or both, resulting in a ranking or re-ranking of tenders;  
(d) " government procurement " means the process by which a procuring entity as defined in subparagraph (l) obtains the 
use of or acquires goods or services, or any combination thereof, for governmental purposes and not with a view to 
commercial sale or resale or use in the production or supply of goods or services for commercial sale or resale;  
(e) " in writing " or " written " means any worded or numbered expression that can be read, reproduced and later 
communicated, and may include electronically transmitted and stored information;  
(f) " limited tendering " means a procurement method whereby the procuring entity contacts a supplier or suppliers of its 
choice;  
(g) " measure " means any law, regulation, administrative guidance or practice, or any action of a procuring entity relating 
to a covered procurement;  
(h) " multi-use list " means a list of suppliers that a procuring entity has determined satisfy the conditions for participation 
in that list, and that the procuring entity intends to use more than once;  
(i) " notice of intended procurement " means a notice published by a procuring entity inviting interested suppliers to 
submit a request for participation, a tender, or both;EN  12.6.2020 Official Journal of the European Union L 186/75
 
(j) " offset " means any condition or undertaking that encourages local development or improves a Party's balance-of- 
payments accounts, such as the use of domestic content, of domestic suppliers, the licensing and transfer of 
technology, investment, counter-trade and similar action or requirement;  
(k) " open tendering " means a procurement method whereby all interested suppliers may submit a tender;  
(l) " procuring entity " means an entity covered under Annexes 9-A (Coverage of Government Procurement for the 
Union) and 9-B (Coverage of Government Procurement for Viet Nam);  
(m) " publish " means to disseminate information in paper format or by electronic means that is distributed widely and is 
readily accessible to the general public;  
(n) " qualified supplier " means a supplier that a procuring entity recognises as having satisfied the conditions for 
participation;  
(o) " selective tendering " means a procurement method whereby only qualified suppliers are invited by the procuring 
entity to submit a tender;  
(p) " services " includes construction services, unless otherwise specified;  
(q) " supplier " means a person or group of persons that provides or could provide goods or services to a procuring 
entity; and  
(r) " technical specification " means a tendering requirement that:  
(a) sets out the characteristics of:  
(i) goods to be procured, including quality, performance, safety and dimensions, or the processes and methods 
for their production; or  
(ii) services to be procured, including quality, performance and safety or the processes or methods for their 
provision;  
or  
(b) addresses terminology, symbols, packaging, marking or labelling requirements, as they apply to a good or service.  
Article 9.2  
Scope and Coverage  
1. This Chapter applies to any measure regarding covered procurement, whether or not it is conducted exclusively or 
partially by electronic means.  
2. For the purposes of this Chapter,  "covered procurement " means government procurement:  
(a) of goods, services, or any combination thereof, as specified in Annexes 9-A (Coverage of Government Procurement 
for the Union) and 9-B (Coverage of Government Procurement for Viet Nam);  
(b) by any contractual means, including purchase, lease, and rental, with or without an option to buy;EN  L 186/76 Official Journal of the European Union 12.6.2020
 
(c) for which the value, as estimated in accordance with paragraphs 6 and 7, equals or exceeds the relevant threshold 
specified in Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government 
Procurement for Viet Nam), at the time of publication of a notice in accordance with Article 9.6 (Notices); and  
(d) that is not otherwise excluded from coverage pursuant to paragraph 3 or Annexes 9-A (Coverage of Government 
Procurement for the Union) and 9-B (Coverage of Government Procurement for Viet Nam), or by the effect of any 
other relevant parts of this Agreement.  
3. Except where provided otherwise in Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B 
(Coverage of Government Procurement for Viet Nam), this Chapter does not apply to:  
(a) the acquisition or rental of land, existing buildings or other immovable property or the rights thereon;  
(b) non-contractual agreements or any form of assistance that a Party, including its procuring entities, provides, including 
cooperative agreements, grants, subsidies, loans, equity infusions, guarantees, fiscal incentives, and contributions in 
kind;  
(c) the procurement or acquisition of fiscal agency or depository services, liquidation and management services for 
regulated financial institutions or services related to the sale, redemption and distribution of public debt, including 
loans and government bonds, notes and other securities;  
(d) public employment contracts; and  
(e) procurement conducted:  
(i) for the specific purpose of providing international assistance, including development aid;  
(ii) under the particular procedure or condition of an international organisation or funded by international or foreign 
grants, loans or other assistance where the recipient Party, including its procuring entities, is bound to apply 
particular procedures or conditions imposed by the international organisation or other donors for the benefit of 
their international or foreign grants, loans or other assistance; where the procedures or conditions of the inter ­
national organisation or donor do not restrict the participation of suppliers, the procurement shall be subject to 
paragraphs 1 and 2 of Article 9.4 (General Principles); or  
(iii) under the particular procedure or condition of an international agreement relating to the stationing of troops or 
relating to the joint implementation by the signatory countries of a project.  
4. Annex 9-A (Coverage of Government Procurement for the Union) and Annex 9-B (Coverage of Government 
Procurement for Viet Nam) specify in its Sections the following information for each Party:  
(a) in Section A, the central government entities whose procurement is covered by this Chapter;  
(b) in Section B, the sub-central government entities whose procurement is covered by this Chapter;  
(c) in Section C, other entities whose procurement is covered by this Chapter;  
(d) in Section D, the goods covered by this Chapter;EN  12.6.2020 Official Journal of the European Union L 186/77
 
(e) in Section E, the services, other than construction services, covered by this Chapter;  
(f) in Section F, the construction services covered by this Chapter;  
(g) in Section G, any general notes; and  
(h) in Section H, the means for publishing the procurement information.  
5. Transitional measures for Viet Nam for the application of this Chapter are set out in Section I (Transitional 
Measures) of Annex 9-B (Coverage of Government Procurement for Viet Nam).  
6. If the domestic legislation of a Party allows a covered procurement to be carried out on behalf of the procuring 
entity by other entities or persons whose procurement is not covered with respect to the goods and services concerned, 
the provisions of this Chapter equally apply.  
Valuation  
7. In estimating the value of a procurement for the purpose of ascertaining whether it is a covered procurement, a 
procuring entity shall:  
(a) neither divide a procurement into separate procurements nor select or use a particular valuation method for 
estimating the value of a procurement with the intention of totally or partially excluding it from the application 
of this Chapter; and  
(b) include the estimated maximum total value of the procurement over its entire duration, whether this procurement is 
awarded to one or more suppliers at the same time or over a given period of time, taking into account all forms of 
remuneration, including:  
(i) premiums, fees, commissions and interest; and  
(ii) the total value of any option clause.  
8. For recurring contracts that consist, due to an individual requirement of the procurement, in awarding more than 
one contract, or in awarding contracts in separate parts, the calculation of the estimated maximum total value shall be 
based on:  
(a) the value of recurring contracts of the same type of good or service awarded during the preceding 12 months or the 
procuring entity's preceding fiscal year, adjusted, where possible, to take into account anticipated changes in the 
quantity or value of the good or service being procured over the following 12 months; or  
(b) the estimated value of recurring contracts of the same type of good or service to be awarded during the 12 months 
following the initial contract award or the procuring entity's fiscal year.  
Article 9.3  
Security and General Exceptions  
1. Nothing in this Agreement shall be construed as preventing a Party from taking any action or not disclosing any 
information that it considers necessary for the protection of its essential security interests relating to the procurement of 
arms, ammunition or war materials, or to procurement indispensable for national security or for national defence 
purposes.EN  L 186/78 Official Journal of the European Union 12.6.2020
 
2. Subject to the requirement that such measures are not applied in a manner which would constitute a disguised 
restriction on international trade, nothing in this Agreement shall be construed as preventing a Party from imposing or 
enforcing measures:  
(a) necessary to protect public morals, order or safety;  
(b) necessary to protect human, animal or plant life or health;  
(c) necessary to protect intellectual property; or  
(d) relating to goods or services of persons with disabilities, philanthropic institutions, non-profit institutions carrying ou t 
philanthropic activities, or prison labour.  
Article 9.4  
General Principles  
National Treatment and Non-Discrimination  
1. With respect to any measure regarding covered procurement, each Party, including its procuring entities, shall 
accord immediately and unconditionally to the goods and services of the other Party and to the suppliers of the other 
Party offering the goods or services of both Parties, treatment no less favourable than the treatment the Party, including 
its procuring entities, accords to domestic goods, services and suppliers.  
2. With respect to any measure regarding covered procurement, a Party, including its procuring entities, shall not:  
(a) treat a locally established supplier less favourably than another locally established supplier on the basis of the degree 
of foreign affiliation or ownership; or  
(b) discriminate against a locally established supplier on the basis that the goods or services offered by that supplier for a 
particular procurement are goods or services of the other Party.  
Compliance and Conduct of Procurement  
3. Each Party shall ensure that its procuring entities comply with this Chapter in conducting covered procurements.  
4. A procuring entity shall conduct covered procurement in a transparent and impartial manner that:  
(a) is consistent with this Chapter, by using one of the following methods of open tendering, selective tendering or 
limited tendering; and  
(b) avoids conflicts of interest and prevents corrupt practices, in accordance with relevant domestic laws and regulations.  
5. Nothing in this Chapter shall prevent a Party, including its procuring entities, from developing new procurement 
policies, procedures, or contractual means, provided that they are not inconsistent with this Chapter.EN  12.6.2020 Official Journal of the European Union L 186/79
 
Use of Electronic Means  
6. The Parties shall endeavour to conduct covered procurement by electronic means. This includes the publication of 
procurement information, notices and tender documentation, the reception of tenders and, where appropriate, the use of 
electronic auctions.  
7. When conducting covered procurement by electronic means, a procuring entity shall:  
(a) ensure that the procurement is conducted using information technology systems and software, including those related 
to authentication and encryption of information, that are generally available and interoperable with other generally 
available information technology systems and software; and  
(b) maintain mechanisms that ensure the integrity of requests for participation and tenders, including the establishment 
of the time of receipt and the prevention of inappropriate access.  
Rules of Origin  
8. A Party shall not apply to covered procurement of goods or services imported or supplied from the other Party 
rules of origin that are different compared to the rules of origin it applies at the same time in the normal course of trade 
to imports or supplies of the same goods or services from the same Party.  
Offsets  
9. With regard to covered procurement and subject to Annexes 9-A (Coverage of Government Procurement for the 
Union) and 9-B (Coverage of Government Procurement for Viet Nam), a Party, including its procuring entities, shall not 
seek, take account of, impose or enforce any offset.  
Measures Not Specific to Procurement  
10. Paragraphs 1 and 2 do not apply to:  
(a) customs duties and charges of any kind imposed on, or in connection with, importation;  
(b) the method of levying such duties and charges; and  
(c) other import regulations or formalities and measures affecting trade in services other than measures governing 
covered procurement.  
Article 9.5  
Information on the Procurement System  
1. Each Party shall:  
(a) promptly publish any measure of general application, including standard contract terms mandated by law or 
regulation, regarding covered procurement in officially designated paper or electronic medium; and  
(b) provide upon request of the other Party, to the extent possible, an explanation thereof.  
2. Section H (Publication of Procurement Information) of Annexes 9-A (Coverage of Government Procurement for the 
Union) and 9-B (Coverage of Government Procurement for Viet Nam) lists the paper or electronic medium through 
which the Party publishes the information described in paragraph 1 and the notices required by Article 9.6 (Notices), 
paragraph 7 of Article 9.8 (Qualification of Suppliers) and paragraph 3 of Article 9.17 (Post-Award Information).EN  L 186/80 Official Journal of the European Union 12.6.2020
 
Article 9.6  
Notices  
Notice of Intended Procurement  
1. For each covered procurement, except in the circumstances referred to in Article 9.14 (Limited Tendering), a 
procuring entity shall publish a notice of intended procurement in the appropriate paper or electronic medium listed 
in Section H (Publication of Procurement Information) of Annexes 9-A (Coverage of Government Procurement for the 
Union) and 9-B (Coverage of Government Procurement for Viet Nam). A notice published in an electronic medium shall 
remain available at least until expiration of the time period indicated in the notice. The notices shall:  
(a) for procuring entities covered by Section A (Central Government Entities), be accessible by electronic means free of 
charge through a single point of access specified in Section H (Publication of Procurement Information); and  
(b) for procuring entities covered by Section B (Sub-Central Government Entities) or C (Other Covered Entities), where 
accessible by electronic means, be provided, at least, through links in a single gateway electronic site that is accessible 
free of charge.  
The Parties, including their procuring entities covered by Section B (Sub-Central Government Entities) or C (Other 
Covered Entities), are encouraged to publish their notices by electronic means free of charge through a single point of 
access.  
2. Except as otherwise provided for in this Chapter, each notice of intended procurement shall include:  
(a) the name and address of the procuring entity and other information necessary to contact the procuring entity and 
obtain all relevant documents relating to the procurement, including information on the cost and terms of payment 
for obtaining those documents, if any;  
(b) a description of the procurement, including the nature and the quantity of the goods or services to be procured or, 
where the quantity is not known, the estimated quantity;  
(c) if possible, for recurring contracts, an estimate of the timing of subsequent notices of intended procurement;  
(d) where appropriate, a description of any options;  
(e) the time frame for delivery of goods or services or the duration of the contract;  
(f) the procurement method that will be used and, where appropriate, whether it will involve negotiation or electronic 
auction;  
(g) where applicable, the address and any final date for the submission of requests for participation in the procurement;  
(h) the address and final date for the submission of tenders;EN  12.6.2020 Official Journal of the European Union L 186/81
 
(i) the language or languages in which tenders or requests for participation may be submitted, if they may be submitted 
in a language other than the official language at the place of the procuring entity;  
(j) a list and brief description of any conditions for participation of suppliers, including, where appropriate, any 
requirements for specific documents or certifications to be provided by suppliers in connection therewith, unless 
such requirements are included in tender documentation that is made available to all interested suppliers at the same 
time as the notice of intended procurement;  
(k) where, pursuant to Article 9.8 (Qualification of Suppliers), a procuring entity intends to select a limited number of 
qualified suppliers to be invited to tender, the criteria that will be used to select them and, where applicable, any 
limitation on the number of suppliers that will be permitted to tender; and  
(l) an indication that the procurement is covered by this Chapter.  
Summary Notice  
3. For each case of intended procurement, a procuring entity shall publish a summary notice in English that is readily 
accessible free of charge through an electronic medium listed in Section H (Publication of Procurement Information) of 
Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government Procurement for 
Viet Nam), at the same time as the publication of the notice of intended procurement. The summary notice shall contain 
at least the following information:  
(a) the subject-matter of the procurement;  
(b) the final date for the submission of tenders or, where applicable, any final date for the submission of requests for 
participation in the procurement or for inclusion on a multi-use list; and  
(c) the address from which documents relating to the procurement may be requested.  
4. The Union shall provide technical and financial assistance to Viet Nam in order to develop, establish and maintain 
an automatic system for the translation and publication of summary notices in English. This cooperation is addressed in 
Article 9.21 (Cooperation). The implementation of this paragraph is subject to the realisation of the initiative on technical 
and financial assistance for the development, establishment and maintenance of an automatic system for the translation 
and publication of summary notices in English in Viet Nam.  
Notice of Planned Procurement  
5. Procuring entities are encouraged to publish as early as possible in each fiscal year a notice regarding their future 
procurement plans (hereinafter referred to as  "notice of planned procurement "), which should include the subject-matter 
of the procurement and the planned date of the publication of the notice of intended procurement.  
6. A procuring entity covered by Section B (Sub-Central Government Entities) or C (Other Covered Entities) may use a 
notice of planned procurement as a notice of intended procurement provided that the notice of planned procurement 
includes as much of the information referred to in paragraph 2 as is available to the procuring entity, and a statement 
that interested suppliers should express their interest in the procurement to the procuring entity.EN  L 186/82 Official Journal of the European Union 12.6.2020
 
Article 9.7  
Conditions for Participation  
1. A procuring entity shall limit any conditions for participation in a covered procurement to those that ensure that a 
supplier has the legal and financial capacities and the commercial and technical abilities to undertake that procurement.  
2. In establishing the conditions for participation, a procuring entity:  
(a) shall not impose the condition that, in order for a supplier to participate in a procurement, the supplier has 
previously been awarded one or more contracts by a procuring entity of a given Party or that the supplier has 
prior work experience in the territory of that Party;  
(b) may require relevant prior experience where essential to meet the requirements of the procurement.  
3. In assessing whether a supplier satisfies the conditions for participation, the procuring entity:  
(a) shall evaluate the financial capacity and the commercial and technical abilities of a supplier on the basis of that 
supplier's business activities both inside and outside the territory of the Party of the procuring entity; and  
(b) shall base its evaluation solely on the conditions that the procuring entity has specified in advance in notices or 
tender documentation.  
4. Where there is supporting evidence, a Party, including its procuring entities, may exclude a supplier on grounds 
such as:  
(a) bankruptcy;  
(b) false declarations;  
(c) significant or persistent deficiencies in performance of any substantive requirement or obligation under a prior 
contract or contracts;  
(d) final judgments by a judicial court in respect of serious crimes or other serious offences;  
(e) evidence of serious professional misconduct; or  
(f) failure to pay taxes.  
Article 9.8  
Qualification of Suppliers  
Registration Systems and Qualification Procedures  
1. A Party may maintain a supplier registration system under which interested suppliers are required to register and 
provide certain information.  
2. Each Party shall ensure that:  
(a) its procuring entities make efforts to minimise differences in their qualification procedures; andEN  12.6.2020 Official Journal of the European Union L 186/83
 
(b) where its procuring entities maintain registration systems, the entities make efforts to minimise differences in their 
registration systems.  
3. A Party shall not adopt or apply any registration system or qualification procedure:  
(a) with the purpose or the effect of creating unnecessary obstacles to the participation of suppliers of the other Party in 
its procurement; or  
(b) use such registration system or qualification procedure to prevent or delay the inclusion of suppliers of the other 
Party on a list of suppliers or to prevent such suppliers from being considered for a particular procurement.  
Selective Tendering  
4. Where a procuring entity intends to use selective tendering, the procuring entity shall:  
(a) include in the notice of intended procurement at least the information specified in subparagraphs 2(a), 2(b), 2(f), 2(g), 
2(j), 2(k) and 2(l) of Article 9.6 (Notices) and invite suppliers to submit a request for participation; and  
(b) provide, by the commencement of the time period for tendering, at least the information in subparagraphs 2(c), 2(d), 
2(e), 2(h) and 2(i) of Article 9.6 (Notices) to the qualified suppliers that it notifies as specified in subparagraph 3(b) of 
Article 9.12 (Time Periods).  
5. The procuring entity shall:  
(a) publish the notice sufficiently in advance of the procurement to allow for interested suppliers to request participation 
in the procurement; and  
(b) allow all qualified suppliers to submit a tender, unless the procuring entity has stated in the notice of intended 
procurement a limitation on the number of suppliers that will be permitted to tender and the criteria for selecting the 
limited number of suppliers.  
6. Where the tender documentation is not made publicly available from the date of publication of the notice referred 
to in paragraph 4, a procuring entity shall ensure that those documents are made available at the same time to all the 
qualified suppliers selected in accordance with paragraph 5.  
Multi-Use Lists  
7. A procuring entity may maintain a multi-use list of suppliers, provided that a notice inviting interested suppliers to 
apply for inclusion on the list is:  
(a) published annually; and  
(b) where published by electronic means, made available continuously,  
in the appropriate medium listed in Section H (Publication of Procurement Information) of Annexes 9-A (Coverage of 
Government Procurement for the Union) and 9-B (Coverage of Government Procurement for Viet Nam).EN  L 186/84 Official Journal of the European Union 12.6.2020
 
8. The notice provided for in paragraph 7 shall include:  
(a) a description of the goods or services, or categories thereof, for which the list may be used;  
(b) the conditions for participation to be satisfied by suppliers for inclusion on the list and the methods that the 
procuring entity will use to verify that a supplier satisfies the conditions;  
(c) the name and address of the procuring entity and other information necessary to contact the procuring entity and 
obtain all relevant documents relating to the list;  
(d) the period of validity of the list and the means for its renewal or termination, or where the period of validity is not 
provided, an indication of the method by which notice will be given of the termination of use of the list; and  
(e) an indication that the list may be used for procurement covered by this Chapter.  
9. Notwithstanding paragraph 7, where a multi-use list is valid for three years or less, a procuring entity may publish 
the notice referred to in paragraph 7 only once, at the beginning of the period of validity of the list, provided that the 
notice:  
(a) states the period of validity and that further notices will not be published; and  
(b) is published by electronic means and is made available continuously during the period of its validity.  
10. A procuring entity shall allow all suppliers included in a multi-use list to submit tenders for a relevant 
procurement.  
11. A procuring entity shall allow suppliers to apply at any time for inclusion on a multi-use list and shall include on 
the list all qualified suppliers within a reasonably short time.  
12. Where a supplier that is not included on a multi-use list submits a request for participation in a procurement 
based on a multi-use list and all required documents within the time period provided for in paragraph 2 of Article 9.12 
(Time Periods), a procuring entity shall examine the request. The procuring entity shall not exclude the supplier from 
consideration in respect of the procurement on the grounds that the procuring entity has insufficient time to examine the 
request, unless, in exceptional cases, due to the complexity of the procurement, the procuring entity is not able to 
complete the examination of the request within the time period allowed for the submission of tenders.  
Sub-Central Government and other Covered Entities  
13. A procuring entity covered by Section B (Sub-Central Government Entities) or C (Other Covered Entities) of 
Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government Procurement for 
Viet Nam) may use a notice inviting suppliers to apply for inclusion on a multi-use list as a notice of intended 
procurement, provided that:  
(a) the notice is published in accordance with paragraph 7 and includes the information required under paragraph 8, as 
much of the information required under paragraph 2 of Article 9.6 (Notices) as is available, and a statement that it 
constitutes a notice of intended procurement or that only the suppliers on the multi-use list will receive further 
notices of procurement covered by the multi-use list; andEN  12.6.2020 Official Journal of the European Union L 186/85
 
(b) the procuring entity promptly provides to suppliers that have expressed an interest in a given procurement to the 
procuring entity sufficient information to permit them to assess their interest in the procurement, including all 
remaining information required under paragraph 2 of Article 9.6 (Notices), to the extent such information is available.  
14. A procuring entity covered by Section B (Sub-Central Government Entities) or C (Other Covered Entities) of 
Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government Procurement for 
Viet Nam) may allow a supplier that has applied for inclusion on a multi-use list in accordance with paragraph 11 to 
tender in a given procurement where there is sufficient time for the procuring entity to examine whether the supplier 
satisfies the conditions for participation.  
Information on Procuring Entity Decisions  
15. A procuring entity shall promptly inform any supplier that submits a request for participation in a procurement or 
application for inclusion on a multi-use list of the procuring entity's decision with respect to the request or application.  
16. Where a procuring entity rejects a supplier's request for participation in a procurement or application for inclusion 
on a multi-use list, ceases to recognise a supplier as qualified, or removes a supplier from a multi-use list, the procuring 
entity shall promptly inform the supplier and, on request of the supplier, promptly provide the supplier with a written 
explanation of the reasons for its decision.  
Article 9.9  
Technical Specifications  
1. A procuring entity shall not prepare, adopt or apply any technical specification or prescribe any conformity 
assessment procedure with the purpose or the effect of creating an unnecessary obstacle to trade between the Parties.  
2. In prescribing the technical specifications for the goods or services being procured, a procuring entity shall, where 
appropriate:  
(a) set out the technical specification in terms of performance and functional requirements, rather than design or 
descriptive characteristics; and  
(b) base the technical specification on international standards, where they exist; otherwise, on national technical regu ­
lations, recognised national standards or building codes.  
3. Where design or descriptive characteristics are used in the technical specifications, a procuring entity shall indicate 
that it will consider tenders of equivalent goods or services that demonstrably fulfil the requirements of the procurement 
by including words such as  " or equivalent " in the tender documentation.EN  L 186/86 Official Journal of the European Union 12.6.2020
 
4. A procuring entity shall not prescribe technical specifications that require or refer to a particular trademark or trade 
name, patent, copyright, design, type, specific origin, producer or supplier, unless there is no other sufficiently precise or 
intelligible way of describing the procurement requirements and provided that, in such cases, the procuring entity 
includes words such as  " or equivalent " in the tender documentation.  
5. A procuring entity shall not seek or accept, in a manner that would have the effect of precluding competition, 
advice that may be used in the preparation or adoption of any technical specification for a specific procurement from a 
person that may have a commercial interest in the procurement.  
6. For greater certainty, a Party, including its procuring entities, may, in accordance with this Article, prepare, adopt or 
apply technical specifications to promote the conservation of natural resources or protect the environment.  
Article 9.10  
Market Consultations  
1. Before launching a procurement, procuring entities may conduct market consultations with a view to preparing the 
procurement, notably for the development of technical specifications, provided that, where market research is performed 
by a supplier in the context of covered procurement, such procurement is subject to the provisions of this Chapter.  
2. For that purpose, procuring entities may seek or accept advice from independent experts or authorities or from 
market participants. That advice may be used in the planning and conduct of the procurement procedure, provided that it 
does not have the effect of distorting competition and does not result in a violation of the principles of non-discrimi ­
nation and transparency.  
Article 9.11  
Tender Documentation  
Tender Documentation  
1. A procuring entity shall promptly make available or provide upon request to suppliers tender documentation that 
includes all information necessary to permit suppliers to prepare and submit responsive tenders. Unless already provided 
in the notice of intended procurement, such documentation shall include a complete description of:  
(a) the procurement, including the nature and quantity of the goods or services to be procured or, where the quantity is 
not known, the estimated quantity, and any requirements to be fulfilled, including any technical specifications, 
conformity certification, plans, drawings or instructional materials;  
(b) any conditions for participation of suppliers, including a list of information and documents that suppliers are required 
to submit in connection with the conditions for participation;  
(c) all evaluation criteria to be applied in the awarding of the contract and, except where price is the sole criterion, the 
relative importance of such criteria;  
(d) where the procuring entity will conduct the procurement by electronic means, any authentication and encryption 
requirements or any other requirements related to the submission of information by electronic means, provided that 
there are such requirements;EN  12.6.2020 Official Journal of the European Union L 186/87
 
(e) where the procuring entity will hold an electronic auction, the rules, including identification of the elements of the 
tender related to the evaluation criteria, according to which the auction will be conducted;  
(f) where there will be a public opening of tenders, the date, time and place for the opening of tenders and, if the 
domestic legislation of a Party stipulates that only certain persons are authorised to be present, the indication of those 
persons;  
(g) any other terms or conditions, including terms of payment and any limitation on the means by which tenders may be 
submitted, such as whether on paper or by electronic means; and  
(h) any dates for the delivery of goods or the supply of services.  
2. In establishing any date for the delivery of goods or the supply of services being procured, a procuring entity shall 
take into account, where appropriate, such factors as the complexity of the procurement, the extent of subcontracting 
anticipated and the realistic time required for production, de-stocking and transport of goods from the point of supply or 
for supply of services.  
3. The evaluation criteria set out in the notice of intended procurement or tender documentation may include,  inter 
alia , price and other cost factors, quality, technical merit, environmental characteristics and terms of delivery.  
4. A procuring entity shall promptly reply to any reasonable request for relevant information by any interested or 
participating supplier, provided that such information does not give that supplier an advantage over other suppliers.  
Modifications  
5. If, prior to the award of a contract, a procuring entity modifies the evaluation criteria or requirements set out in the 
notice of intended procurement or tender documentation provided to participating suppliers, or amends or reissues a 
notice or tender documentation, it shall transmit in writing all such modifications or amended or re-issued notice or 
tender documentation:  
(a) to all suppliers that are participating at the time of the modification, amendment or re-issuance, if such suppliers are 
known to the procuring entity, or otherwise publish or provide such documents in the same manner as the original 
information was made available; and  
(b) in adequate time to allow such suppliers to modify their initial tenders and submit amended tenders, as appropriate.  
Article 9.12  
Time Periods  
General  
1. A procuring entity shall, consistent with its own reasonable needs, provide sufficient time for suppliers to obtain the 
tender documentation and to prepare and submit requests for participation and responsive tenders, taking into account 
such factors as:  
(a) the nature and complexity of the procurement;EN  L 186/88 Official Journal of the European Union 12.6.2020
 
(b) the extent of subcontracting anticipated; and  
(c) the time necessary for transmitting tenders by non-electronic means from foreign as well as domestic points where 
electronic means are not used.  
Such time periods, including any extension thereof, shall be the same for all interested or participating suppliers.  
Deadlines  
2. A procuring entity that uses selective tendering shall establish that the final date for the submission of requests for 
participation shall not, in principle, be less than 25 days from the date of publication of the notice of intended 
procurement. In case of a state of urgency, duly substantiated by the procuring entity, that renders this time period 
impracticable, the time period may be reduced to not less than 10 days.  
3. Except as provided for in paragraphs 4, 5 and 7, a procuring entity shall establish that the final date for the 
submission of tenders shall not be less than 40 days from the date on which:  
(a) in the case of open tendering, the notice of intended procurement is published; or  
(b) in the case of selective tendering, the procuring entity notifies suppliers that they will be invited to submit tenders, 
whether or not it uses a multi-use list.  
4. A procuring entity may reduce the time period for tendering established in accordance with paragraph 3 to not less 
than 10 days if:  
(a) the procuring entity has published a notice of planned procurement as described in paragraph 5 of Article 9.6 
(Notices) at least 40 days and not more than 12 months in advance of the publication of the notice of intended 
procurement, and the notice of planned procurement contains:  
(i) a description of the procurement;  
(ii) the approximate final dates for the submission of tenders or requests for participation;  
(iii) a statement that interested suppliers should express their interest in the procurement to the procuring entity;  
(iv) the address from which documents relating to the procurement may be obtained; and  
(v) as much of the information that is required for the notice of intended procurement under paragraph 2 of 
Article 9.6 (Notices), as is available;  
(b) the procuring entity, for recurring contracts, indicates in an initial notice of intended procurement that subsequent 
notices will provide time periods for tendering based on this paragraph;  
(c) the procuring entity procures commercial goods or services; orEN  12.6.2020 Official Journal of the European Union L 186/89
 
(d) a state of urgency, duly substantiated by the procuring entity, renders impracticable the time period for tendering 
established in accordance with paragraph 3.  
5. A procuring entity may reduce the time period for tendering established in accordance with paragraph 3 by five 
days for each one of the following circumstances:  
(a) the notice of intended procurement is published by electronic means;  
(b) all tender documentation is made available by electronic means from the date of the publication of the notice of 
intended procurement; and  
(c) the procuring entity accepts tenders by electronic means.  
6. The application of paragraph 5, in conjunction with paragraph 4, shall in no case result in a reduced time period 
for tendering established in accordance with paragraph 3 of less than 10 days from the date on which the notice of 
intended procurement is published.  
7. If a procuring entity covered by Section B (Sub-Central Government Entities) or C (Other Covered Entities) of 
Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government Procurement for 
Viet Nam) has selected all or a limited number of qualified suppliers, the time period for tendering may be fixed by 
mutual agreement between the procuring entity and the selected suppliers. In the absence of agreement, the period shall 
not be less than 10 days.  
Article 9.13  
Negotiations  
1. With regard to covered procurement, a Party may provide for its procuring entities to conduct negotiations:  
(a) if the procuring entity has indicated its intent to conduct negotiations in the notice of intended procurement required 
under paragraph 2 of Article 9.6 (Notices); or  
(b) if it appears from the evaluation that no tender is obviously the most advantageous in terms of the specific evaluation 
criteria set out in the notice of intended procurement or tender documentation.  
2. A procuring entity shall:  
(a) ensure that any elimination of suppliers participating in negotiations is carried out in accordance with the evaluation 
criteria set out in the notice of intended procurement or tender documentation; and  
(b) when negotiations are concluded, provide a common deadline for the remaining participating suppliers to submit any 
new or revised tenders.EN  L 186/90 Official Journal of the European Union 12.6.2020
 
Article 9.14  
Limited Tendering  
1. Provided a procuring entity does not use limited tendering for the purpose of avoiding competition among suppliers 
or in a manner that discriminates against suppliers of the other Party or protects domestic suppliers, a procuring entity 
may use limited tendering and may choose not to apply Articles 9.6 (Notices), 9.7 (Conditions for Participation), 9.8 
(Qualification of Suppliers), 9.10 (Market Consultations), 9.11 (Tender Documentation), 9.12 (Time Periods), 9.13 
(Negotiations) and 9.15 (Electronic Auctions) only under any of the following circumstances:  
(a) if in response to a notice of intended procurement, or invitation to tender:  
(i) no tenders were submitted or no suppliers requested participation;  
(ii) no tenders were submitted that conform to the essential requirements of the tender documentation;  
(iii) no suppliers satisfied the conditions for participation; or  
(iv) the tenders submitted have been collusive,  
provided that the procuring entity does not substantially modify the essential requirements set out in the tender 
documentation;  
(b) if the goods or services can be supplied only by a particular supplier and no reasonable alternative or substitute goods 
or services exist for any of the following reasons:  
(i) the requirement is for a work of art;  
(ii) the protection of patents, copyrights or other exclusive rights; or  
(iii) an absence of competition for technical reasons;  
(c) for additional deliveries by the original supplier of goods or services that were not included in the initial procurement, 
if a change of supplier for such additional goods or services:  
(i) cannot be made for economic or technical reasons such as requirements of interchangeability or interoperability 
with existing equipment, software, services or installations procured under the initial procurement or conditions 
under original supplier warranties; and  
(ii) would cause significant inconvenience or substantial duplication of costs for the procuring entity;  
(d) insofar as is strictly necessary if, for reasons of extreme urgency brought about by events unforeseeable by the 
procuring entity, the goods or services could not be obtained in time by means of an open tendering or selective 
tendering;  
(e) for goods purchased on a commodity market or exchange;EN  12.6.2020 Official Journal of the European Union L 186/91
 
(f) when a procuring entity procures a prototype or a first good or service that is developed at its request in the course 
of, and for, a particular contract for research, experiment, study or original development; original development of a 
prototype or a first good or service may include limited production or supply in order to incorporate the results of 
field testing and to demonstrate that the good or service is suitable for production or supply in quantity to acceptable 
quality standards, but does not include quantity production or supply to establish commercial viability or to recover 
research and development costs;  
(g) if additional construction services that were not included in the initial contract but were within the objectives of the 
original tender documentation have, due to unforeseeable circumstances, become necessary to complete the 
construction services described therein;  
(h) for purchases made under exceptionally advantageous conditions that only arise in the very short term in the case of 
unusual disposals such as those arising from liquidation, receivership or bankruptcy, but not for routine purchases 
from regular suppliers; or  
(i) when a contract is awarded to a winner of a design contest provided that:  
(i) the contest has been organised in a manner that is consistent with the principles of this Chapter, in particular 
relating to the publication of a notice of intended procurement; and  
(ii) the contest is judged by an independent jury with a view to a design contract being awarded to a winner.  
2. For each contract awarded in accordance with paragraph 1, a procuring entity shall prepare a report in writing, or 
maintain a record. The report or record shall include the name of the procuring entity, the value and kind of goods or 
services procured and a statement indicating the circumstances and conditions described in paragraph 1 that justified the 
use of limited tendering.  
Article 9.15  
Electronic Auctions  
Where a procuring entity intends to conduct a covered procurement using an electronic auction, the procuring entity 
shall provide each participant, before commencing the electronic auction, with:  
(a) the automatic evaluation method that is based on the evaluation criteria set out in the tender documentation and that 
will be used in the automatic ranking or re-ranking during the auction; and  
(b) any other relevant information relating to the conduct of the auction.  
Article 9.16  
Treatment of Tenders and Awarding of Contracts  
Treatment of Tenders  
1. A procuring entity shall receive, open and treat all tenders under procedures that guarantee the fairness and 
impartiality of the procurement process, and the confidentiality of tenders.EN  L 186/92 Official Journal of the European Union 12.6.2020
 
2. Where a procuring entity provides a supplier with an opportunity to correct unintentional errors of form between 
the opening of tenders and the awarding of the contract, the procuring entity shall provide the same opportunity to all 
participating suppliers.  
Awarding of Contracts  
3. To be considered for an award, a tender shall be submitted in writing and shall, at the time of opening, comply 
with the essential requirements set out in the notices and tender documentation and be submitted by a supplier that 
satisfies the conditions for participation.  
4. Unless a procuring entity determines that it is not in the public interest to award a contract, it shall award the 
contract to the supplier that the procuring entity has determined to be capable of fulfilling the terms of the contract and 
that, based solely on the evaluation criteria specified in the notices and tender documentation, has submitted:  
(a) the most advantageous tender; or  
(b) where price is the sole criterion, the lowest price.  
5. Where a procuring entity receives a tender with a price that is abnormally lower than the prices in other tenders 
submitted, it may verify with the supplier that it satisfies the conditions for participation and is capable of fulfilling the 
terms of the contract.  
6. A procuring entity shall not use options, cancel a covered procurement or modify awarded contracts in a manner 
that circumvents the obligations under this Chapter.  
Article 9.17  
Post-Award Information  
Information Provided to Suppliers  
1. A procuring entity shall promptly inform suppliers that have submitted a tender or application for participation of 
the procuring entity's contract award decisions and, on the request of a supplier, shall do so in writing.  
2. Subject to paragraphs 2 and 3 of Article 9.18 (Disclosure of Information), a procuring entity shall, on request, 
provide an unsuccessful supplier with an explanation of the reasons why the procuring entity did not select its tender 
and, for suppliers meeting the conditions for participation whose tenders pass technical specifications, the relative 
advantages of the successful supplier's tender.  
Publication of Award Information  
3. Not later than 30 days after the award of each contract covered by this Chapter, a procuring entity shall publish a 
notice in the appropriate paper or electronic medium listed in Section H (Publication of Procurement Information) of 
Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government Procurement for 
Viet Nam). Where the procuring entity publishes the notice only in an electronic medium, the information shall remain 
readily accessible for a reasonable period of time. The notice shall include at least the following information:  
(a) a description of the goods or services procured;EN  12.6.2020 Official Journal of the European Union L 186/93
 
(b) the name and address of the procuring entity;  
(c) the name and address of the successful supplier;  
(d) the value of the successful tender or the highest and lowest offers taken into account in the award of the contract;  
(e) the date of award; and  
(f) the type of procurement method used and, in cases where limited tendering was used in accordance with Article 9.14 
(Limited Tendering), a brief description of the circumstances justifying the use of limited tendering.  
Maintenance of Records  
4. Each procuring entity shall maintain:  
(a) the documentation, records and reports relating to tendering procedures and contract awards for covered 
procurement, including the records and reports required under Article 9.14 (Limited Tendering), for a period of at 
least three years from the date it awards a contract; and  
(b) data that ensure the appropriate traceability of the conduct of covered procurement by electronic means.  
Statistics  
5. The Parties shall endeavour to communicate the available statistical data relevant to the procurement covered by this 
Chapter.  
Article 9.18  
Disclosure of Information  
Provision of Information  
1. On request of the other Party, a Party shall provide promptly any information necessary to determine whether a 
procurement was conducted fairly, impartially and in accordance with this Chapter, including, where applicable, 
information on the characteristics and relative advantages of the successful tender. The other Party shall not disclose 
it to any supplier, except after consulting with, and obtaining the agreement of, the Party that provided the information.  
Non-Disclosure of Information  
2. Notwithstanding any other provision of this Chapter, a Party, including its procuring entities, shall not provide to 
any supplier information that could prejudice legitimate commercial interests of another supplier or that might prejudice 
fair competition between suppliers.  
3. Nothing in this Chapter shall be construed as requiring a Party, including its procuring entities, authorities and 
review bodies, to disclose confidential information where disclosure:  
(a) would impede law enforcement;  
(b) might prejudice fair competition between suppliers;EN  L 186/94 Official Journal of the European Union 12.6.2020
 
(c) would prejudice the legitimate commercial interests of particular persons, including the protection of intellectual 
property; or  
(d) would otherwise be contrary to the public interest.  
Article 9.19  
Domestic Review  
1. Each Party shall maintain, establish or designate at least one impartial administrative or judicial authority that is 
independent of its procuring entities to review, in a non-discriminatory, timely, transparent and effective manner, a 
challenge by a supplier of:  
(a) a breach of this Chapter; or  
(b) a failure of a procuring entity to comply with a Party's measures implementing this Chapter, where the supplier does 
not have a right to challenge directly a breach of this Chapter under the domestic law of a Party,  
arising in the context of a covered procurement, in which the supplier has, or has had, an interest. The procedural rules 
for all challenges shall be in writing and made generally available.  
2. In case of a complaint by a supplier, arising in the context of covered procurement in which the supplier has, or has 
had, an interest, that there has been a breach or a failure as referred to in paragraph 1, the Party of the procuring entity 
conducting the procurement shall encourage, where appropriate, the procuring entity and the supplier to seek resolution 
of the complaint through consultations. The procuring entity shall accord impartial and timely consideration to any such 
complaint in a manner that is not prejudicial to the supplier's participation in ongoing or future procurement or to its 
right to seek corrective measures under the administrative or judicial review procedures. Each Party or its procuring 
entities shall make information on such complaint mechanisms generally available.  
3. Each supplier shall be allowed a sufficient period of time to prepare and submit a challenge, which in no case shall 
be less than 10 days from the time when the basis of the challenge became known or reasonably should have become 
known to the supplier.  
4. Where a body other than an authority referred to in paragraph 1 initially reviews a challenge, the Party shall ensure 
that the supplier may lodge an appeal against the initial decision with an impartial administrative or judicial authority that 
is independent of the procuring entity whose procurement is the subject of the challenge.  
5. Each Party shall ensure that a review body that is not a court shall have its decision subject to judicial review or 
have procedures that provide that:  
(a) the procuring entity shall respond in writing to the challenge and disclose all relevant documents to the review body;  
(b) the participants in the proceedings (hereinafter referred to as  "participants ") shall have the right to be heard prior to a 
decision of the review body being made on the challenge;EN  12.6.2020 Official Journal of the European Union L 186/95
 
(c) the participants shall have the right to be represented and accompanied;  
(d) the participants shall have access to all proceedings; and  
(e) the review body shall make its decisions on a supplier's challenge in a timely manner, in writing, and shall include an 
explanation of the grounds for each decision.  
6. Each Party shall adopt or maintain procedures that provide for:  
(a) rapid interim measures, pending the resolution of a challenge, to preserve the supplier's opportunity to participate in 
the procurement. Such interim measures may result in suspension of the procurement process. The procedures may 
provide that overriding adverse consequences for the interests concerned, including the public interest, may be taken 
into account when deciding whether such measures should be applied. Just cause for not acting shall be provided in 
writing; and  
(b) corrective action or compensation for the loss or damages suffered, when a review body has determined that there 
has been a breach or a failure as referred to in paragraph 1. The compensation for the damages suffered may be 
limited to either the costs reasonably incurred in the preparation of the tender or in bringing the challenge, or both.  
Article 9.20  
Modification and Rectification to Coverage  
1. A Party shall notify the other Party in writing of any proposed modification or rectification to its coverage 
(hereinafter referred to as  " modification "). 
2. For any proposed withdrawal of an entity from its coverage in exercise of its rights on the grounds that government 
control or influence over it has been effectively eliminated, the Party proposing the modification (hereinafter referred to as  
"modifying Party ") shall include in the notification evidence that such government control or influence has been effec ­
tively eliminated.  
3. Government control or influence over an entity is deemed to be effectively eliminated when the modifying Party, 
including for the Union its central government entities and its sub-central government entities, and for Viet Nam its 
central government entities and sub-central government entities:  
(a) does not own directly or indirectly more than 50 per cent of the entity's subscribed capital or the votes attached to 
the shares issued by the entity; and  
(b) cannot appoint directly or indirectly more than half of the members of the entity's board of directors or an equivalent 
body.  
4. For any other proposed modification, the modifying Party shall include in the notification information regarding the 
likely consequences of the change for the mutually agreed coverage provided in this Agreement. Where the modifying 
Party proposes to make rectifications of a purely formal nature and minor modifications to its coverage not affecting 
covered procurement, modifications of this kind shall be notified at least every two years.EN  L 186/96 Official Journal of the European Union 12.6.2020
 
Proposed modifications of coverage are deemed to constitute rectifications of a purely formal nature and minor modi ­
fications to the Party's coverage in the following cases:  
(a) changes in the name of a procuring entity;  
(b) merger of one or more procuring entities listed in Annex 9-A (Coverage of Government Procurement for the Union) 
or 9-B (Coverage of Government Procurement for Viet Nam); or  
(c) the separation of a procuring entity listed in Annex 9-A (Coverage of Government Procurement for the Union) or 9-B 
(Coverage of Government Procurement for Viet Nam) into two or more entities that are all added to the procuring 
entities listed in the same Section of the Annex.  
5. The modifying Party may include in its notice an offer of compensatory adjustments for the change to its coverage, 
if necessary to maintain a level of coverage comparable to that existing prior to the modification. The modifying Party 
shall not be required to provide compensatory adjustments to the other Party when a proposed modification concerns:  
(a) a procuring entity over which it has effectively eliminated its control or influence in respect of covered procurement 
by that entity; or  
(b) rectifications of a purely formal nature and minor modifications to Annex 9-A (Coverage of Government 
Procurement for the Union) or 9-B (Coverage of Government Procurement for Viet Nam).  
Notwithstanding subparagraph (a), should the withdrawal by a modifying Party of a significant number of procuring 
entities from its coverage on the ground that these entities are no longer under government control or influence in 
accordance with the criteria set out in paragraph 3 result in a significant imbalance of coverages agreed between the 
Parties, the modifying Party shall accept to enter into consultations with the other Party to discuss, without prejudice, the 
modalities for redressing such imbalance.  
6. The other Party shall notify the modifying Party of any objection to the proposed modification within 45 days of 
the notification.  
7. If the other Party notifies an objection, both Parties shall seek to resolve the issue through consultations. During the 
consultations, the objecting Party may request further information with a view to clarifying the proposed modification, 
including the nature of any government control or influence.  
8. If the consultations under paragraph 7 do not resolve the issue, the Parties may use the dispute settlement 
mechanism provided for in Chapter 15 (Dispute Settlement).  
9. A proposed modification shall become effective only if:  
(a) the other Party has not submitted to the modifying Party a written objection to the proposed modification within 45 
days from the date of the notification of the proposed modifications;EN  12.6.2020 Official Journal of the European Union L 186/97
 
(b) the Parties have reached an agreement; or  
(c) an arbitration panel has issued a final report in accordance with Article 15.11 (Final Report) concluding that the 
Parties shall give effect to the proposed modification.  
Article 9.21  
Cooperation  
1. The Parties recognise their shared interest in cooperating in the promotion of international liberalisation of 
government procurement markets with a view to achieving enhanced understanding of their respective government 
procurement systems and to improving access to their respective markets.  
2. Without prejudice to paragraph 4 of Article 9.6 (Notices), the Parties shall endeavour to cooperate in matters such 
as:  
(a) exchanging experiences and information, such as regulatory frameworks and best practices;  
(b) developing and expanding the use of electronic means in government procurement systems;  
(c) building capability of government officials in best government procurement practices; and  
(d) institutional strengthening for the fulfilment of the provisions of this Chapter.  
Article 9.22  
Future Negotiations  
Procurement by Electronic Means  
1. The Parties shall review the provisions of Article 9.15 (Electronic Auctions) once Viet Nam's electronic procurement 
system has been fully developed to take into account possible technological changes and in particular to consider other 
aspects such as the mathematical formula used for the automatic evaluation method and the possible communication of 
the results of any initial evaluation to the participants in the auction.  
2. The Parties shall conduct further negotiations on the duration of the period for the storage of data relating to 
procurement by electronic means once Viet Nam's electronic procurement system is operational.  
Market Access  
3. The Parties shall conduct further negotiations on the coverage of additional sub-central government entities no later 
than 15 years after the date of the entry into force of this Agreement.EN  L 186/98 Official Journal of the European Union 12.6.2020
 
Article 9.23  
Committee on Investment, Services, Electronic Commerce and Government Procurement  
The Committee on Investment, Services, Electronic Commerce and Government Procurement established pursuant to 
Article 17.2 (Specialised Committees) shall be responsible for the implementation of this Chapter. It may, in particular:  
(a) discuss the exchange of statistical data in accordance with paragraph 5 of Article 9.17 (Post-Award Information);  
(b) review pending notifications of modifications to coverage and approve the revised list of procuring entities in Sections 
A (Central Government Entities) to C (Other Covered Entities) of Annexes 9-A (Coverage of Government Procurement 
for the Union) and 9-B (Coverage of Government Procurement for Viet Nam);  
(c) approve the compensatory adjustments resulting from modifications affecting coverage;  
(d) consider issues regarding government procurement that are referred to it by a Party; and  
(e) discuss any other matters related to the operation of this Chapter.  
CHAPTER 10  
Competition policy  
S e c t i o n A  
A n t i - c o m p e t i t i v e c o n d u c t  
Article 10.1  
Principles  
The Parties recognise the importance of undistorted competition in their trade and investment relations. The Parties 
acknowledge that anti-competitive conduct has the potential to distort the proper functioning of markets and undermine 
the benefits of trade liberalisation.  
Article 10.2  
Legislative Framework  
1. Each Party shall adopt or maintain comprehensive legislation on competition that proscribes anti-competitive 
conduct, with the objective of promoting economic efficiency and consumer welfare, and shall take appropriate action 
with respect to such conduct.  
2. The competition law of the Parties shall, in their respective territories, effectively address:  
(a) agreements between enterprises, decisions by associations of enterprises and concerted practices which have as their 
object or effect the prevention, restriction or distortion of competition;  
(b) abuses by one or more enterprises of a dominant position, and concentrations between enterprises which would 
significantly impede effective competition.EN  12.6.2020 Official Journal of the European Union L 186/99
 
Article 10.3  
Implementation  
1. Each Party shall maintain its autonomy in developing and enforcing its competition law.  
2. Each Party shall maintain authorities which are responsible for the full application and the effective enforcement of 
its competition law and ensure that they are appropriately equipped and have the powers necessary for fulfilling their 
responsibilities.  
3. All enterprises, private or public, shall be subject to the competition law referred to in Article 10.2 (Legislative 
Framework).  
4. Each Party shall apply its competition law in a transparent and non-discriminatory manner, including to private and 
public enterprises, respecting the principles of procedural fairness and rights of defence of the enterprises concerned.  
5. The application of competition law shall not obstruct the performance, in law or in fact, of the particular tasks of 
public interest assigned to the enterprises in question. Exemptions from the competition law of a Party shall be limited to 
tasks of public interest, proportionate to the desired public policy objective and transparent.  
S e c t i o n B  
S u b s i d i e s  
Article 10.4  
Principles  
1. The Parties agree that a Party may grant subsidies when they are necessary to achieve a public policy objective. The 
Parties acknowledge that certain subsidies have the potential to distort the proper functioning of markets and undermine 
the benefits of trade liberalisation. In principle, a Party should not grant subsidies to enterprises providing goods or 
services if they negatively affect, or are likely to negatively affect, competition and trade.  
2. An illustrative list of public policy objectives for which a Party may grant subsidies, subject to the conditions set out 
in this Section, includes the following:  
(a) making good the damage caused by natural disasters or exceptional occurrences;  
(b) promoting the economic development of areas where the standard of living is abnormally low or where there is 
serious underemployment;  
(c) remedying a serious disturbance in the economy of one of the Parties;  
(d) facilitating the development of certain economic activities or of certain economic areas, including but not limited to, 
subsidies for clearly defined research, development and innovation purposes, subsidies for training or for the creation 
of employment, subsidies for environmental purposes, subsidies in favour of small and medium-sized enterprises as 
defined in the Parties' respective legislations; and  
(e) promoting culture and heritage conservation.EN  L 186/100 Official Journal of the European Union 12.6.2020
 
3. Each Party shall ensure that enterprises use the specific subsidies provided by a Party only for the policy objective 
for which the specific subsidies have been granted. (  42 ) 
Article 10.5  
Definition and Scope  
1. For the purposes of this Section, a  "subsidy " means a measure which fulfils the conditions set out in Article 1.1 of 
the SCM Agreement irrespective of whether it is granted to an enterprise manufacturing goods or supplying services (  43 ). 
2. This Section applies only to subsidies which are specific in accordance with Article 2 of the SCM Agreement. 
Subsidies to individual consumers or general measures, including subsidies or measures intended to achieve social policy 
objectives, are not considered as specific.  
3. This Section applies to specific subsidies to all enterprises, including public and private enterprises.  
4. The application of this Section shall not obstruct the performance, in law or in fact, of the particular tasks of public 
interest, including public service obligations, assigned to the enterprises concerned. Exemptions should be limited to tasks 
of public interest, proportionate to the public policy objectives assigned to those enterprises, and transparent.  
5. This Section does not apply to non-economic activities.  
6. Paragraph 1 of Article 10.9 (Specific Subsidies Subject to Conditions) does not apply to fisheries subsidies and 
subsidies related to trade in goods covered by Annex 1 to the Agreement on Agriculture.  
7. This Section applies only to specific subsidies of which the amount per beneficiary over a period of three years is 
above 300 000 special drawing rights (  44 ). 
8. With regard to subsidies to enterprises supplying services, Article 10.7 (Transparency) and Article 10.9 (Specific 
Subsidies Subject to Conditions) apply only to the following services sectors: telecommunications, banking, insurance, 
transport including maritime transport, energy, computer services, architecture and engineering, and construction and 
environmental services, subject to the reservations provided for in Chapter 8 (Liberalisation of Investment, Trade in 
Services and Electronic Commerce).  
9. This Section does not apply to sectors or sub-sectors which the Parties have not listed in Chapter 8 (Liberalisation 
of Investment, Trade in Services and Electronic Commerce).  
10. Article 10.9 (Specific Subsidies Subject to Conditions) does not apply to subsidies formally agreed or granted 
before or within five years after the entry into force of this Agreement.  
Article 10.6  
Relationship with the WTO  
This Section applies without prejudice to the rights and obligations of each Party under Article VI of GATT 1994, the 
SCM Agreement and the Agreement on Agriculture.EN  12.6.2020 Official Journal of the European Union L 186/101  
( 42 ) For greater certainty, when a Party has set up the relevant legislative framework and administrative procedures to this effec t, the 
obligation is considered to be fulfilled.  
( 43 ) This Article does not prejudice the Parties' positions and the possible outcome of future discussions in the WTO on subsidies  to 
services. Depending on the progress of those discussions at the WTO level, the Parties may adopt a decision by a relevant commi ttee 
to update this Agreement in this respect.  
( 44 ) For greater certainty, the notification obligation does not require the notifying Party to provide the name of the beneficiar y of the 
subsidy.
 Article 10.7  
Transparency  
1. Each Party shall ensure transparency in the area of specific subsidies. To that end, each Party shall notify the other 
Party every four years of the legal basis, form, amount or budget, and if possible, the recipient of a specific subsidy (  45 ). 
2. The notification obligation referred to in paragraph 1 is deemed to have been fulfilled if the Party makes the 
relevant information available on a publicly accessible website, as from 31 December of the calendar year which follows 
the year when the subsidy was granted. The first notification shall be made available no later than four years after the date 
of entry into force of this Agreement.  
Article 10.8  
Consultations  
1. If a Party considers that a specific subsidy granted by the other Party, which is not covered by Article 10.9 (Specific 
Subsidies Subject to Conditions), negatively affects or may negatively affect its trade or investment interests, that Party 
may express its concern in written form to the other Party and request consultations on the matter. The requested Party 
shall accord sympathetic consideration to this request. The consultations should, in particular, aim at identifying whether:  
(a) the specific subsidy was only granted to achieve a public policy objective;  
(b) the amount of the subsidy in question is limited to the minimum needed to achieve this objective;  
(c) the subsidy creates an incentive; and  
(d) the negative effect on trade and investment of the requesting Party is limited.  
2. In order to facilitate the consultations, the requested Party shall provide information on the specific subsidy in 
question within 90 days of the date of receipt of the request. If the requesting Party, after receiving information on the 
subsidy in question, considers that the subsidy concerned by the consultations negatively affects or may negatively affect 
in a disproportionate manner its trade or investment interests, the requested Party shall use its best endeavours to 
eliminate or minimise these negative effects caused by the subsidy in question.  
Article 10.9  
Specific Subsidies Subject to Conditions  
1. The Parties shall apply conditions to the following specific subsidies:  
(a) a legal arrangement whereby a government or any public body is responsible for covering debts or liabilities of 
certain enterprises is allowed, provided that the coverage of the debts and liabilities is limited as regards the amount 
of those debts and liabilities or the duration of that responsibility;EN  L 186/102 Official Journal of the European Union 12.6.2020  
( 45 ) For greater certainty, the notification obligation does not require the notifying Party to provide the name of the beneficiar y of the 
subsidy.
 (b) support to insolvent or ailing enterprises in various forms, such as loans and guarantees, cash grants, capital 
injections, provision of assets below market prices, and tax exemptions, with a duration of more than one year is 
allowed provided that a credible restructuring plan has been prepared, which is based on realistic assumptions with a 
view to ensuring the return of the enterprise to long-term viability within a reasonable time and with the enterprise 
itself contributing to the costs of restructuring (  46 ). 
2. Paragraph 1 does not apply to specific subsidies for which the Party granting the subsidy has demonstrated, upon a 
written request of the other Party, that the subsidy in question does neither affect nor is likely to affect trade or 
investment of the other Party.  
3. Paragraph 1 does not apply to specific subsidies that are granted to remedy a serious disturbance in the economy of 
a Party. A disturbance in the economy of a Party shall be considered serious if it is exceptional, temporary and significant 
and affects the Member States or the whole economy of a Party rather than a specific region or economic sector.  
Article 10.10  
Review  
The Parties shall review this Section no later than five years after the entry into force of this Agreement and at regular 
intervals thereafter. The Parties shall consult each other on the need to modify this Section in light of the experience 
gained and the development of any corresponding rules in the WTO. The Parties shall, in particular, review the inclusion 
of additional services sectors under the scope of this Section in Article 10.5 (Definition and Scope).  
S e c t i o n C  
D e f i n i t i o n s a n d c o m m o n p r i n c i p l e s  
Article 10.11  
Definitions  
For the purposes of this Chapter:  
(a) " public policy objective " means the general goal to deliver an outcome in the overall public benefit; and  
(b) " tasks of public interest " means specific activities which deliver outcomes in the overall public benefit that would not 
be supplied or would be supplied under different conditions in terms of accessibility, quality, safety, affordability or 
equal treatment by the market without public intervention.  
Article 10.12  
Confidentiality  
1. When exchanging information under this Chapter, the Parties shall take into account the limitations imposed by 
their respective legislation concerning professional and business secrecy and shall ensure the protection of business secrets 
and other confidential information.  
2. Any information communicated under this Agreement shall be treated by the receiving Party as confidential unless 
the other Party has authorised the disclosure or made that information available to the general public.EN  12.6.2020 Official Journal of the European Union L 186/103  
( 46 ) This does not prevent the Parties from providing temporary liquidity support in the form of loan guarantees or loans limited to the 
amount needed to keep the enterprise in business for the time necessary to work out a restructuring or liquidation plan.
 Article 10.13  
Dispute Settlement  
No Party shall have recourse to dispute settlement under this Agreement for any matter arising under Section A (Anti- 
Competitive Conduct) of this Chapter and Article 10.8 (Consultations).  
Article 10.14  
Cooperation  
In order to fulfil the objectives of this Chapter and to enhance effective competition enforcement, the Parties acknowledge 
that it is in their common interest to strengthen cooperation with regard to competition policy development, including 
subsidy control, subject to the availability of funding under the Parties' cooperation instruments and programmes.  
CHAPTER 11  
State-owned enterprises, enterprises granted special rights or privileges, and designated monopolies  
Article 11.1  
Definitions  
For the purposes of this Chapter:  
(a) " commercial activities " means activities the end result of which is the production of a good or supply of a service, 
which will be sold in the relevant market in quantities and at prices determined by the enterprise, and are undertaken 
with an orientation towards profit-making; (  47 ) 
(b) " commercial considerations " means price, quality, availability, marketability, transportation and other terms and 
conditions of purchase or sale, or other factors that would normally be taken into account in the commercial 
decisions of an enterprise operating according to market economy principles in the relevant business or industry;  
(c) " designate " means to establish or authorise a monopoly, or to expand the scope of a monopoly to cover an additional 
good or service;  
(d) " designated monopoly " means an entity, including a group of entities or a government agency, and any subsidiary 
thereof, that in a relevant market in the territory of a Party is designated as the sole supplier or purchaser of a good 
or service, but does not include an entity that has been granted an exclusive intellectual property right solely by 
reason of such grant;  
(e) " enterprise granted special rights or privileges " means any enterprise, including any subsidiary, public or private, that 
has been granted by a Party, in law or in fact, special rights or privileges;  
(f) " special rights or privileges " means rights or privileges granted by a Party to a limited number of enterprises, or any 
subsidiaries thereof, within a given geographical area or product market, the effect of which is to substantially limit 
the ability of any other enterprise to carry out its activity in the same geographical area or product market in like 
circumstances; the granting of a license or a permit to a limited number of enterprises in allocating a scarce resource 
through objective, proportional and non-discriminatory criteria is not in and of itself a special right or privilege; andEN  L 186/104 Official Journal of the European Union 12.6.2020  
( 47 ) For greater certainty, activities undertaken by an enterprise which operates on a non-profit basis or on a cost-recovery basi s are not 
activities undertaken with an orientation toward profit-making.
 (g) " state-owned enterprise " means an enterprise, including any subsidiary, in which a Party, directly or indirectly:  
(i) owns more than 50 per cent of the enterprise's subscribed capital or controls more than 50 per cent of the votes 
attached to the shares issued by the enterprise;  
(ii) can appoint more than half of the members of the enterprise's board of directors or an equivalent body; or  
(iii) can exercise control over the strategic decisions of the enterprise.  
Article 11.2  
Scope of Application  
1. The Parties affirm their rights and obligations under paragraphs 1 to 3 of Article XVII of GATT 1994 and the  
Understanding on the Interpretation of Article XVII of the General Agreement On Tariffs And Trade 1994  as well as under 
paragraphs 1, 2 and 5 of Article VIII of GATS which are hereby incorporated into and made part of this Agreement,  
mutatis mutandis . 
2. This Chapter applies to all state-owned enterprises, enterprises granted special rights or privileges, and designated 
monopolies, engaged in a commercial activity. If an enterprise combines commercial and non-commercial activities (  48 ), 
only the commercial activities of that enterprise are covered by this Chapter.  
3. This Chapter does not apply to state-owned enterprises, enterprises granted special rights or privileges, and 
designated monopolies, for which a Party has taken measures on a temporary basis in response to a national or 
global economic emergency.  
4. This Chapter does not apply to state-owned enterprises, enterprises granted special rights or privileges, and 
designated monopolies if in any one of the three previous consecutive years the annual revenue derived from the 
commercial activities of that enterprise or that monopoly was less than 200 million special drawing rights. (  49 ) This 
threshold applies to state-owned enterprises, enterprises granted special rights or privileges, and designated monopolies, at 
sub-central levels of government, as from five years after the date of entry into force of this Agreement.  
5. This Chapter does not apply to covered procurement by a Party or its procuring entities within the meaning of 
Article 9.2 (Scope and Coverage).  
6. This Chapter does not apply to state-owned enterprises, enterprises granted special rights or privileges, and 
designated monopolies, owned or controlled by a governmental authority of a Party in charge of national defence, 
public order or public security, except if these are engaged exclusively in commercial activities unrelated to national 
defence, public order or public security.  
7. This Chapter does not apply to any service supplied by state-owned enterprises, enterprises granted special rights or 
privileges, and designated monopolies, in the exercise of governmental authority. (  50 ) 
8. This Chapter does not apply to measures or activities listed in Annex 11 (Specific Rules for Viet Nam on State- 
Owned Enterprises, Enterprises Granted Special Rights or Privileges, and Designated Monopolies).  
Article 11.3  
General Provisions  
1. Nothing in this Chapter shall affect the laws and regulations of a Party governing its systems of state ownership.EN  12.6.2020 Official Journal of the European Union L 186/105  
( 48 ) This includes carrying out a public service obligation.  
( 49 ) The calculation of the revenue shall include the relevant revenue of all state-owned enterprises, enterprises granted special  rights or 
privileges and designated monopolies, including the revenue of the subsidiaries engaged in commercial activities on the same or  
related markets.  
( 50 ) The term  "a service supplied in the exercise of governmental authority " has the same meaning as defined in subparagraph 3(c) of 
Article I of GATS.
 2. Without prejudice to the Parties' rights and obligations under this Chapter, nothing in this Chapter shall prevent a 
Party from establishing or maintaining state-owned enterprises, from granting enterprises special rights or privileges, or 
from designating or maintaining monopolies.  
3. A Party shall not require or encourage its state-owned enterprises, enterprises granted special rights or privileges, 
and designated monopolies to act in a manner inconsistent with this Chapter.  
Article 11.4  
Non-Discrimination and Commercial Considerations  
1. Each Party shall ensure that its state-owned enterprises, enterprises granted special rights or privileges, and 
designated monopolies, when engaging in commercial activities:  
(a) act in accordance with commercial considerations in their purchases or sales of goods or services, except to fulfil the 
terms of their public mandate that are not inconsistent with subparagraph 1(b);  
(b) in their purchase of a good or service:  
(i) accord to a good or service supplied by an enterprise of the other Party treatment no less favourable than they 
accord to a like good or a like service supplied by enterprises of the Party; and  
(ii) accord to a good or service supplied by an enterprise of investors of the other Party in the Party's territory 
treatment no less favourable than they accord to a like good or a like service supplied by enterprises of investors 
of the other Party in the relevant market in the Party's territory;  
(c) in their sale of a good or service:  
(i) accord to an enterprise of the other Party treatment no less favourable than they accord to enterprises of the 
Party; and  
(ii) accord to an enterprise of investors of the other Party in the Party's territory treatment no less favourable than 
they accord to enterprises of investors of the other Party in the relevant market in the Party's territory.  
2. Paragraph 1 does not preclude state-owned enterprises, enterprises granted special rights or privileges or designated 
monopolies from:  
(a) purchasing or supplying goods or services on different terms or conditions, including those relating to price, or  
(b) refusing to purchase or supply goods or services,  
provided that such different terms or conditions or refusal is undertaken in accordance with commercial considerations.  
3. Paragraphs 1 and 2 do not apply to the sectors referred to in Article 8.3 (Scope) and Article 8.9 (Scope).EN  L 186/106 Official Journal of the European Union 12.6.2020
 
4. Paragraphs 1 and 2 apply to commercial activities of state-owned enterprises, enterprises granted special rights or 
privileges, and designated monopolies, if the same activity would affect trade in services and investment with respect to 
which a Party has undertaken a commitment under Articles 8.5 (National Treatment), 8.6 (Most-Favoured-Nation Treat ­
ment), 8.11 (National Treatment), subject to the conditions or qualifications set out in its Schedule of Specific 
Commitments in Annex 8-A (The Union's Schedule of Specific Commitments) or 8-B (Viet Nam's Schedule of 
Specific Commitments), respectively, pursuant to Articles 8.7 (Schedule of Specific Commitments) and 8.12 (Schedule 
of Specific Commitments). For greater certainty, in the event of a conflict between paragraph 4 of Article 11.2 (Scope of 
Application) and the conditions or qualifications set out in a Party's Schedule of Specific Commitments pursuant to 
Articles 8.7 (Schedule of Specific Commitments) and 8.12 (Schedule of Specific Commitments), those schedules shall 
prevail.  
Article 11.5  
Regulatory Framework  
1. The Parties shall endeavour to ensure that state-owned enterprises, enterprises granted special rights or privileges, 
and designated monopolies observe internationally recognised standards of corporate governance.  
2. Each Party shall ensure that its regulatory bodies or functions are not accountable to any enterprises or entities that 
they regulate in order to ensure the effectiveness of the regulatory bodies or functions, and act impartially (  51 ) in like 
circumstances with respect to all enterprises or entities that they regulate, including state-owned enterprises, enterprises 
granted special rights or privileges, and designated monopolies (  52 ). 
3. Each Party shall ensure the enforcement of laws and regulations in a consistent and non-discriminatory manner, 
including with regard to state-owned enterprises, enterprises granted special rights or privileges, and designated monop ­
olies.  
Article 11.6  
Transparency  
1. A Party which has reasonable reason to believe that its interests under this Chapter are being adversely affected by 
the commercial activities of a state-owned enterprise, an enterprise granted special rights or privileges, or a designated 
monopoly, of the other Party may request the other Party in writing to provide information about the operations of that 
enterprise or monopoly. The request shall indicate the enterprise or monopoly, the products or services and markets 
concerned, and include indications that the enterprise or monopoly is engaging in practices that hinder trade or 
investment between the Parties.  
2. The information referred to in paragraph 1 shall include:  
(a) the ownership and the voting structure of the enterprise or monopoly, indicating the percentage of shares and the 
percentage of voting rights that a Party or a state-owned enterprise, an enterprise granted special rights or privileges, 
or a designated monopoly cumulatively own;  
(b) a description of any special shares or special voting or other rights that a Party or a state-owned enterprise, an 
enterprise granted special rights or privileges, or a designated monopoly hold, where such rights differ from the rights 
attached to the common shares of such enterprise or monopoly;  
(c) the organisational structure of the enterprise or monopoly, the composition of its board of directors or of an 
equivalent body exercising direct or indirect control in such an enterprise or entity, and cross-holdings and other 
links with different state-owned enterprises, enterprises granted special rights or privileges, or designated monopolies;EN  12.6.2020 Official Journal of the European Union L 186/107  
( 51 ) For greater certainty, the impartiality with which the regulatory body exercises its regulatory functions is to be assessed b y reference 
to a general pattern or practice of that regulatory body.  
( 52 ) For greater certainty, for those sectors in which the Parties have agreed to specific obligations relating to the regulatory body in other 
Chapters, the relevant provision in the other Chapters shall prevail.
 (d) a description of which government departments or public bodies regulate or monitor the enterprise or monopoly, a 
description of the reporting lines (  53 ), and the rights and practices of the government department or public bodies in 
the appointment, dismissal or remuneration of managers;  
(e) annual revenue or total assets, or both;  
(f) exemptions, immunities and any other measures, including more favourable treatment, applicable in the territory of 
the requested Party to any state-owned enterprise, enterprise granted special rights or privileges, or designated 
monopoly.  
3. A Party may request the other Party to provide additional information regarding the calculations of the revenue 
threshold referred to in paragraph 4 of Article 11.2 (Scope of Application).  
4. Paragraphs 1 to 3 shall not require a Party to disclose confidential information which would be inconsistent with its 
laws and regulations, impede law enforcement or otherwise be contrary to the public interest or prejudice the legitimate 
commercial interests of particular enterprises.  
5. In the case of the Union, subparagraphs 2(a) to 2(e) do not apply to enterprises which qualify as small or medium- 
sized enterprises as defined in Union law.  
Article 11.7  
Technical Cooperation  
Recognising the importance of promoting effective legal and regulatory frameworks for state-owned enterprises, the 
Parties shall engage in mutually agreed technical cooperation activities with a view to promoting efficiency and trans ­
parency of state-owned enterprises, subject to the availability of funding under the Party's cooperation instruments and 
programmes.  
CHAPTER 12  
Intellectual property  
S e c t i o n A  
G e n e r a l p r o v i s i o n s a n d p r i n c i p l e s  
Article 12.1  
Objectives  
1. The objectives of this Chapter are to:  
(a) facilitate the creation, production and commercialisation of innovative and creative products between the Parties, 
contributing to a more sustainable and inclusive economy in each Party; and  
(b) achieve an adequate and effective level of protection and enforcement of intellectual property rights.  
2. The protection and enforcement of intellectual property rights should contribute to the promotion of technological 
innovation and to the transfer and dissemination of technology, to the mutual advantage of producers and users of 
technological knowledge and in a manner conducive to social and economic welfare, and to a balance of rights and 
obligations.EN  L 186/108 Official Journal of the European Union 12.6.2020  
( 53 ) For greater certainty, a Party is not obliged to disclose reports or the contents of any reports.
 Article 12.2  
Nature and Scope of Obligations  
1. The Parties affirm their rights and obligations under the international treaties dealing with intellectual property to 
which they are party, including the TRIPS Agreement. The Parties shall ensure an adequate and effective implementation 
of those treaties. This Chapter shall complement and further specify those rights and obligations between the Parties with 
an aim at ensuring adequate and effective implementation of those treaties, as well as the balance between the rights of 
intellectual property holders and the interest of the public.  
2. For the purposes of this Agreement, intellectual property refers at least to all categories of intellectual property that 
are referred to in Sections 1 to 7 of Part II of the TRIPS Agreement, namely:  
(a) copyright and related rights;  
(b) trademarks;  
(c) geographical indications;  
(d) industrial designs;  
(e) patent rights;  
(f) layout-designs (topographies) of integrated circuits;  
(g) protection of undisclosed information; and  
(h) plant varieties.  
3. The protection of intellectual property includes protection against unfair competition as referred to in Article 10 bis  
of the  Paris Convention for the Protection of Industrial Property  of 20 March 1883, as last revised at Stockholm on 14 July 
1967 (hereinafter referred to as  " the Paris Convention "). 
Article 12.3  
Most-Favoured-Nation Treatment  
With regard to the protection of intellectual property, any advantage, favour, privilege or immunity granted by a Party to 
the nationals of any third country shall be accorded immediately and unconditionally to the nationals of the other Party, 
subject to the exceptions provided for in Articles 4 and 5 of the TRIPS Agreement.  
Article 12.4  
Exhaustion  
Each Party shall be free to establish its own regime for the exhaustion of intellectual property rights subject to the 
relevant provisions of the TRIPS Agreement.  
S e c t i o n B  
S t a n d a r d s c o n c e r n i n g i n t e l l e c t u a l p r o p e r t y r i g h t s  
S u b - s e c t i o n 1  
C o p y r i g h t a n d r e l a t e d r i g h t s  
Article 12.5  
Protection Granted  
1. The Parties shall comply with the rights and obligations set out in the following international treaties:  
(a) the  Berne Convention for the Protection of Literary and Artistic Works of 9 September 1886 , as last revised at Paris on 
24 July 1971 (hereinafter referred to as  " the Berne Convention ");EN  12.6.2020 Official Journal of the European Union L 186/109
 
(b) the  International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations , done at 
Rome on 26 October 1961; and  
(c) the TRIPS Agreement.  
2. The Parties shall accede to the following international treaties within three years from the date of entry into force of 
this Agreement:  
(a) the  WIPO Copyright Treaty , adopted in Geneva on 20 December 1996; and  
(b) the  WIPO Performances and Phonograms Treaty , adopted in Geneva on 20 December 1996.  
Article 12.6  
Authors  
Each Party shall provide for authors to have the exclusive right to authorise or prohibit:  
(a) direct or indirect reproduction by any means and in any form, in whole or in part, of their works;  
(b) any form of distribution to the public, by sale or other transfer of ownership, of the original of their works or of 
copies thereof; and  
(c) any communication to the public of their works, by wire or wireless means, including the making available to the 
public of their works in such a way that members of the public may access them from a place and at a time 
individually chosen by them.  
Article 12.7  
Performers  
Each Party shall provide for performers to have the exclusive right to authorise or prohibit:  
(a) the fixation of their performances;  
(b) direct or indirect reproduction by any means and in any form, in whole or in part, of fixations of their performances;  
(c) distribution to the public, by sale or other transfer of ownership, of the fixations of their performances;  
(d) the making available to the public, by wire or wireless means, of fixations of their performances in such a way that 
members of the public may access them from a place and at a time individually chosen by them; and  
(e) the broadcasting by wireless means and the communication to the public of their unfixed performances, except where 
the performance is itself already a broadcast performance.  
Article 12.8  
Producers of Phonograms  
Each Party shall provide for phonogram producers to have the exclusive right to authorise or prohibit:  
(a) direct or indirect reproduction by any means and in any form, in whole or in part, of their phonograms;EN  L 186/110 Official Journal of the European Union 12.6.2020
 
(b) distribution to the public, by sale or other transfer of ownership, of their phonograms, including copies thereof; and  
(c) the making available to the public, by wire or wireless means, of their phonograms in such a way that members of 
the public may access them from a place and at a time individually chosen by them.  
Article 12.9  
Broadcasting Organisations  
Each Party shall provide broadcasting organisations with the exclusive right to authorise or prohibit:  
(a) the fixation of their broadcasts;  
(b) the reproduction of fixations of their broadcasts;  
(c) the distribution to the public of fixations of their broadcasts; and  
(d) the rebroadcasting of their broadcasts by wireless means.  
Article 12.10  
Broadcasting and Communication to the Public  
Each Party shall provide to performers and producers of phonograms a right in order to ensure that a single equitable 
remuneration is paid by the user to them, if a phonogram published for commercial purposes or a reproduction of such 
phonogram is used for broadcasting by wireless means or for any communication to the public. Each Party shall ensure 
that this remuneration is shared between the relevant performers and phonogram producers. Each Party may, in the 
absence of agreement between the performers and phonogram producers, lay down the conditions as to the sharing of 
this remuneration between them.  
Article 12.11  
Term of Protection  
1. The rights of an author of a literary or artistic work within the meaning of Article 2 of the Berne Convention shall 
run for the life of the author and for not less than 50 years after his death, irrespective of the date when the work is 
lawfully made available to the public.  
2. In the case of a work of joint authorship, the term referred to in paragraph 1 shall be calculated from the death of 
the last surviving author.  
3. The rights of performers shall expire not less than 50 years after the date of the performance. If a fixation of the 
performance is lawfully published or lawfully communicated to the public within that period, those rights shall expire not 
less than 50 years from the date of the first lawful publication or the first lawful communication to the public, whichever 
is earlier.  
4. The rights of producers of phonograms shall expire not less than 50 years after the fixation is made. If the 
phonogram has been lawfully published within this period, those rights shall expire not less than 50 years from the 
date of the first lawful publication. If no lawful publication has taken place within the period referred to in the first 
sentence, and if the phonogram has been lawfully communicated to the public within that period, those rights shall 
expire not less than 50 years from the date of the first lawful communication to the public.  
5. The rights of broadcasting organisations shall expire not less than 50 years after the first transmission of a 
broadcast, whether that broadcast is transmitted by wire or over the air, including by cable or satellite.EN  12.6.2020 Official Journal of the European Union L 186/111
 
6. The terms laid down in this Article shall be calculated from 1 January of the year following the event which gives 
rise to them.  
Article 12.12  
Protection of Technological Measures  
1. Each Party shall provide adequate legal protection against the circumvention of any effective technological measures, 
which are used by the right holder of any copyright or related right which the person concerned carries out in the 
knowledge, or with reasonable grounds to know, that he or she is pursuing that objective.  
2. Each Party shall provide adequate legal protection against the manufacture, import, distribution, sale, rental, offer to 
public for sale or rental, or possession for commercial purposes of devices, products or components or the provision of 
services, which:  
(a) are promoted, advertised or marketed for the purpose of circumvention of any effective technological measures;  
(b) have only a limited commercially significant purpose or use other than to circumvent any effective technological 
measures; or  
(c) are primarily designed, produced, adapted or performed for the purpose of enabling or facilitating the circumvention 
of any effective technological measures.  
3. In providing adequate legal protection pursuant to paragraphs 1 and 2, a Party may adopt or maintain appropriate 
limitations or exceptions to measures implementing those paragraphs. The obligations under paragraphs 1 and 2 are 
without prejudice to the rights, limitations, exceptions, or defences to infringements of copyright or related rights under 
each Party's domestic law.  
4. For the purposes of this Article, the term  " technological measures " means any technology, device or component 
that, in the normal course of its operation, is designed to prevent or restrict acts, in respect of works or other subject- 
matter, which are not authorised by the right holder of any copyright or related right as provided for by domestic 
legislation. Technological measures shall be deemed  "effective " where the use of a protected work or other subject-matter 
is controlled by the right holders through application of an access control or protection process, such as encryption, 
scrambling or other transformation of the work or other subject-matter or a copy control mechanism, which achieves the 
objective of protection.  
Article 12.13  
Protection of Rights Management Information  
1. Each Party shall provide adequate legal protection against any person knowingly performing, without authority, any 
of the following acts:  
(a) the removal or alteration of any electronic rights management information; or  
(b) the distribution, importation for distribution, broadcasting, communication or making available to the public of 
works, performances, phonograms or other subject-matter protected under this Sub-Section from which electronic 
rights management information has been removed or altered without authority,  
if this person knows, or has reasonable grounds to know, that by so doing this person is inducing, enabling, facilitating 
or concealing an infringement of any copyright or any related right as provided for by domestic legislation.EN  L 186/112 Official Journal of the European Union 12.6.2020
 
2. For the purposes of this Article, the term  " rights management information " means any information provided by 
right holders which identifies the work or other subject-matter referred to in this Sub-Section, the author or any other 
right holder, information about the terms and conditions of use of the work or other subject-matter, or any numbers or 
codes that represent such information.  
3. Paragraph 2 applies when any of the items of information referred to in that paragraph is associated with a copy of, 
or appears in connection with the communication to the public of, a work or other subject-matter referred to in this Sub- 
Section.  
Article 12.14  
Exceptions and Limitations  
1. Each Party may provide for exceptions and limitations to the rights set out in Articles 12.6 (Authors) to 12.10 
(Broadcasting and Communication to the Public) only in certain special cases which do not conflict with a normal 
exploitation of the subject-matter and do not unreasonably prejudice the legitimate interests of the right holders in 
accordance with the international treaties to which they are party.  
2. Each Party shall provide that acts of reproduction referred to in Articles 12.6 (Authors) to 12.10 (Broadcasting and 
Communication to the Public), which are transient or incidental, which are an integral and essential part of a tech ­
nological process and the sole purpose of which is to enable:  
(a) a transmission in a network between third parties by an intermediary; or  
(b) a lawful use,  
of a work or other subject-matter to be made, and which have no independent economic significance, shall be exempted 
from the reproduction right provided for in Articles 12.6 (Authors) to 12.10 (Broadcasting and Communication to the 
Public).  
Article 12.15  
Artists' Resale Right in Works of Art  
1. A Party may provide, for the benefit of the author of an original work of art, a resale right, to be defined as an 
inalienable right, to receive a royalty based on the sale price obtained for any resale of the work subsequent to the first 
transfer of the work by the author.  
2. The right referred to in paragraph 1 applies to all acts of resale involving as sellers, buyers or intermediaries art 
market professionals, such as salesrooms, art galleries and, in general, any professional dealers in works of art.  
3. A Party may provide that the right referred to in paragraph 1 does not apply to acts of resale where the seller has 
acquired the work directly from the author less than three years before that resale and where the resale price does not 
exceed a certain minimum amount.  
4. The right referred to in paragraph 1 may be claimed in a Party only if the domestic legislation of that Party to 
which the author belongs so permits, and to the extent permitted by the Party where this right is claimed. The procedure 
for collection and the amounts shall be determined in domestic legislation.EN  12.6.2020 Official Journal of the European Union L 186/113
 
Article 12.16  
Cooperation on Collective Management of Rights  
The Parties shall endeavour to promote dialogue and cooperation between their respective collective management organ ­
isations for the purposes of promoting the availability of works and other protected subject-matter in the territories of the 
Parties and the transfer of royalties for the use of such works or other protected subject-matter.  
S u b - s e c t i o n 2  
T r a d e m a r k s  
Article 12.17  
International Treaties  
1. The Parties affirm their rights and obligations under the  Protocol Relating to the Madrid Agreement Concerning the 
International Registration of Marks , adopted at Madrid on 27 June 1989, as last amended on 12 November 2007.  
2. Each Party shall use the classification provided for in the  Nice Agreement Concerning the International Classification of 
Goods and Services for the Purposes of the Registration of Marks , done at Nice on 15 June 1957, as amended on 28 September 
1979 (hereinafter referred to as  " Nice Classification ") (  54 ). 
3. Each Party shall simplify and develop its trademark registration procedures using,  inter alia , the  Trademark Law Treaty , 
adopted at Geneva on 27 October 1994, and the  Singapore Treaty on the Law of Trademarks , done at Singapore on 
27 March 2006, as reference points.  
Article 12.18  
Rights Conferred by a Trademark  
A registered trademark shall confer on the proprietor exclusive rights therein. The proprietor shall be entitled to prevent 
all third parties not having his consent from using in the course of trade:  
(a) any sign which is identical with the trademark in relation to goods or services which are identical with those for 
which the trademark is registered; (  55 ) and  
(b) any sign which is identical with or similar to the trademark in relation to goods or services which are identical with 
or similar to those for which the trademark is registered, where such use would result in a likelihood of confusion on 
the part of the public.  
Article 12.19  
Registration Procedure  
1. Each Party shall provide for a system for the registration of trademarks in which each final refusal to register a 
trademark by the relevant trademark administration shall be communicated in writing and be duly reasoned.  
2. Each Party shall provide for the possibility to oppose trademark applications and an opportunity for the trademark 
applicant to respond to such opposition.  
3. Each Party shall provide a publicly available electronic database of published trademark applications and trademark 
registrations.EN  L 186/114 Official Journal of the European Union 12.6.2020  
( 54 ) For greater certainty, a Party shall use the updated versions of the Nice Classification to the extent that the updated versi on has been 
published by WIPO and, in the case of Viet Nam, the official translation has been published.  
( 55 ) For greater certainty, this is without prejudice to Article 12.21 (Exceptions to the Rights Conferred by a Trademark).
 Article 12.20  
Well-Known Trademarks  
For the purposes of giving effect to protection of well-known trademarks, as referred to in Article 6 bis  of the Paris 
Convention and paragraphs 2 and 3 of Article 16 of the TRIPS Agreement, the Parties shall give consideration to the  Joint 
Recommendation Concerning Provisions on the Protection of Well-Known Marks , adopted by the Assembly of the Paris Union 
for the Protection of Industrial Property and the General Assembly of the WIPO at the Thirty-Fourth Series of Meetings of 
the Assemblies of the Member States of WIPO on 20 to 29 September 1999.  
Article 12.21  
Exceptions to the Rights Conferred by a Trademark  
Each Party:  
(a) shall provide for the fair use of descriptive terms (  56 ) as a limited exception to the rights conferred by trademarks; and  
(b) may provide for other limited exceptions,  
provided that these exceptions take account of the legitimate interests of the owners of the trademarks and of third 
parties.  
Article 12.22  
Revocation of a Registered Trademark  (  57 ) 
1. Each Party shall provide that a registered trademark shall be liable to revocation if, within a continuous period of 
five years prior to a request for revocation, it has not been put to genuine (  58 ) use by its owner or the owner's licensee in 
the relevant territory in connection with the goods or services in respect of which it is registered, without justifiable 
reasons, except where the use is commenced or resumed at least three months before the request for revocation. A Party 
may provide that this exception be disregarded where preparations for the commencement or resumption occur only 
after the proprietor becomes aware that the request for revocation may be filed.  
2. A Party may provide that a trademark can be liable to revocation if, after the date on which it was registered, it has 
become, as a result of acts or inactivity of the proprietor, the common name in the trade for a product or service in 
respect of which it is registered.  
3. Any use of a registered trademark by the proprietor of the trademark or with his consent in respect of the goods or 
services for which it is registered that is liable to mislead the public, particularly as to the nature, quality or geographica l 
origin of those goods or services shall make the trademark liable to revocation or, alternatively, be prohibited by relevant 
domestic law.  
S u b - s e c t i o n 3  
G e o g r a p h i c a l i n d i c a t i o n s  
Article 12.23  
Scope of Application  
1. This Sub-Section applies to the recognition and protection of geographical indications for wines, spirits, agricultural 
products and foodstuffs which are originating in the territories of the Parties.EN  12.6.2020 Official Journal of the European Union L 186/115  
( 56 ) The fair use of descriptive terms includes the use of a sign to indicate the geographic origin of the goods or services, wher e such use 
is in accordance with honest practices in industrial or commercial matters.  
( 57 ) For Viet Nam  " revocation " is equivalent to  " termination ". 
( 58 ) Genuine use implies real use for the purpose of trading in the goods or services in question so as to generate goodwill. In g eneral, 
this implies actual sales and there must have been some sales of the goods or providing of the services during the relevant per iod of 
time. Use in advertising may amount to genuine use. However, mere preparatory steps are not to be regarded as genuine use of a 
mark. Genuine use is opposed to token or artificial use designed solely to maintain the trade mark on the register.
 2. Geographical indications of a Party, which are to be protected by the other Party, shall only be subject to this 
Sub-Section if they are protected as geographical indications in accordance with the system referred to in Article 12.24 
(System of Registration and Protection of Geographical Indications) in the territory of the Party of origin.  
Article 12.24  
System of Registration and Protection of Geographical Indications  
1. Each Party shall maintain a system for the registration and protection of geographical indications which shall 
contain at least the following elements:  
(a) a register listing geographical indications protected in the territory of that Party;  
(b) an administrative process verifying that geographical indications to be entered, or maintained, on the register referred 
to in subparagraph (a) identify a good as originating in a territory, region or locality of a Party, where a given quality, 
reputation or other characteristic of the good is essentially attributable to its geographical origin;  
(c) an opposition procedure that allows the legitimate interests of any natural or legal person to be taken into account; 
and  
(d) procedures for rectification and removal or termination of the effects of the entries on the register referred to in 
subparagraph (a) that take into account the legitimate interests of third parties and the right holders of the registered 
geographical indications in question (  59 ). 
2. Each Party may provide in its domestic legislation more extensive protection than is required by this Sub-Section, 
provided that such protection does not contravene the protection provided under this Agreement.  
Article 12.25  
Established Geographical Indications  
1. Having completed an opposition procedure and an examination of the geographical indications of the Union listed 
in Part A of Annex 12-A (List of Geographical Indications), Viet Nam recognises that those indications are geographical 
indications within the meaning of paragraph 1 of Article 22 of the TRIPS Agreement and that they have been registered 
by the Union in accordance with the system referred to in Article 12.24 (System of Registration and Protection of 
Geographical Indications). Viet Nam shall protect those geographical indications according to the level of protection 
provided for in this Agreement.  
2. Having completed an opposition procedure and an examination of the geographical indications of Viet Nam listed 
in Part B of Annex 12-A (List of Geographical Indications), the Union recognises that those indications are geographical 
indications within the meaning of paragraph 1 of Article 22 of the TRIPS Agreement and that they have been registered 
by Viet Nam in accordance with the system referred to in Article 12.24 (System of Registration and Protection of 
Geographical Indications). The Union shall protect those geographical indications according to the level of protection 
provided for in this Agreement.EN  L 186/116 Official Journal of the European Union 12.6.2020  
( 59 ) Without prejudice to its domestic legislation on the system of registration and protection of geographical indications, each Party 
shall provide for legal means for the invalidation of the registration of geographical indications.
 Article 12.26  
Amendment of the List of Geographical Indications  
1. The Parties may amend the list of geographical indications in Annex 12-A (List of Geographical Indications) in 
accordance with the procedure set out in subparagraph 3(a) of Article 12.63 (Working Group on Intellectual Property 
Rights, including Geographical Indications) and paragraph 1 of Article 17.5 (Amendments) by,  inter alia : 
(a) removing geographical indications which have ceased to be protected in the country of origin; or  
(b) adding geographical indications, after having completed the opposition procedure and after having examined the 
geographical indications as referred to in Article 12.25 (Established Geographical Indications) to the satisfaction of 
both Parties.  
2. A geographical indication for wines, spirits, agricultural products or foodstuffs shall not, in principle, be added to 
Annex 12-A (List of Geographical Indications), if it is a name that on the date of signing of this Agreement is listed in the 
relevant register of a Party with a status of  " Registered ". 
Article 12.27  
Protection of Geographical Indications  
1. Each Party shall provide the legal means for interested parties to prevent:  
(a) the use of a geographical indication of the other Party listed in Annex 12-A (List of Geographical Indications) for any 
product that falls within the product class, as defined in Annex 12-B (Product Classes) and specified in Annex 12-A 
(List of Geographical Indications) for that geographical indication, and that either:  
(i) does not originate in the country of origin specified in Annex 12-A (List of Geographical Indications) for that 
geographical indication; or  
(ii) originates in the country of origin specified in Annex 12-A (List of Geographical Indications) for that geographical 
indication but was not produced or manufactured in accordance with the laws and regulations of the other Party 
that would apply if the product was for consumption in the other Party;  
(b) the use of any means in the designation or presentation of a good that indicates or suggests that the good in question 
originates in a geographical area other than the true place of origin in a manner which misleads the public as to the 
geographical origin or nature of the good; and  
(c) any other use which constitutes an act of unfair competition within the meaning of Article 10 bis  of the Paris 
Convention.  
2. The protection referred to in subparagraph 1(a) shall be provided even where the true origin of the product is 
indicated or the geographical indication is used in translation or accompanied by expressions such as  " kind", " type", 
"style", " imitation " or the like.  
3. Without prejudice to Article 23 of the TRIPS Agreement, the Parties shall mutually decide the practical conditions of 
use under which homonymous geographical indications will be differentiated from each other, taking into account the 
need to ensure equitable treatment of the producers concerned and that consumers are not misled. A homonymous name 
which misleads consumers into believing that a product comes from another territory shall not be registered even if the 
name is accurate as far as the actual territory, region or place of origin of the product in question is concerned.EN  12.6.2020 Official Journal of the European Union L 186/117
 
4. When a Party, in the context of negotiations with a third country, proposes to protect a geographical indication of 
the third country which is homonymous with a geographical indication of the other Party protected under this Sub- 
Section, it shall inform the other Party thereof and give it an opportunity to comment before the third country's 
geographical indication becomes protected.  
5. Nothing in this Sub-Section shall oblige a Party to protect a geographical indication of the other Party which is not, 
or ceases to be, protected in its country of origin. Each Party shall notify the other Party if a geographical indication 
ceases to be protected in the country of origin. Such notification shall take place in accordance with paragraph 3 of 
Article 12.63 (Working Group on Intellectual Property Rights, including Geographical Indications).  
6. A Party shall not be required to protect as a geographical indication a name that conflicts with the name of a plant 
variety or an animal breed and as a result is likely to mislead the consumer as to the true origin of the product.  
Article 12.28  
Exceptions  
1. Notwithstanding Article 12.27 (Protection of Geographical Indications), the protection of the geographical indi ­
cations  "Asiago ", "Fontina " and "Gorgonzola " listed in Part A of Annex 12-A (List of Geographical Indications) shall not 
prevent the use of any of these indications in the territory of Viet Nam by any persons, including their successors, who 
made actual commercial use in good faith of those indications with regard to products in the class of  "cheeses " prior to 
1 January 2017.  
2. Notwithstanding Article 12.27 (Protection of Geographical Indications), the protection of the geographical indi ­
cation  "Feta" listed in Part A of Annex 12-A (List of Geographical Indications) shall not prevent the use of this indication 
in the territory of Viet Nam by any persons, including their successors, who made actual commercial use in good faith of 
this indication with regard to products in the class of  "cheeses " made from sheep's milk or made from sheep and goat's 
milk, prior to 1 January 2017.  
3. Notwithstanding Article 12.27 (Protection of Geographical Indications), during a transitional period of 10 years 
from the date of entry into force of this Agreement the protection of the geographical indication  "Champagne ", listed in 
Part A of Annex 12-A (List of Geographical Indications), shall not prevent the use of this indication, or its translation, 
transliteration or transcription in the territory of Viet Nam by any persons including their successors, who made actual 
commercial use in good faith of this indication with regard to products in the class of  " wines ". 
4. A Party may provide that any request made under this Sub-Section in connection with the use or registration of a 
trademark must be presented within five years after the adverse use of the protected indication has become generally 
known in that Party or after the date of registration of the trademark in that Party, provided that the trademark has been 
published by that date, if such date is earlier than the date on which the adverse use became generally known in that 
Party, provided that the geographical indication is not used or registered in bad faith.  
5. This Sub-Section shall not prejudice the right of any person to use, in the course of trade, that person's name or the 
name of that person's predecessor in business, except where such name is used in such a manner as to mislead the public.  
Article 12.29  
Right of Use of Geographical Indications  
Once a geographical indication is protected under this Agreement, the legitimate use of such geographical indication shall 
not be subject to any registration of users, or further charges.EN  L 186/118 Official Journal of the European Union 12.6.2020
 
Article 12.30  
Relationship to Trademarks  
1. When a trademark has been applied for or registered in good faith, or when rights to a trademark have been 
acquired through use in good faith, in a Party before the applicable date set out in paragraph 2, measures adopted to 
implement this Sub-Section in that Party shall not prejudice eligibility for or the validity of the trademark, or the right to 
use the trademark, on the basis that the trademark is identical with, or similar to, a geographical indication.  
2. For the purposes of paragraph 1, the applicable date is:  
(a) the date of entry into force of this Agreement with regard to the geographical indications referred to in Article 12.25 
(Established Geographical Indications); or  
(b) the date on which the competent authority of a Party receives from the other Party a request with a complete 
application for the protection of an additional geographical indication as referred to in Article 12.26 (Amendment of 
the List of Geographical Indications).  
3. A trademark as referred to in paragraph 1 may continue to be protected, used and renewed notwithstanding the 
protection of the geographical indication, provided that no grounds for the trademark's invalidity or revocation exist in 
the domestic legislation on trademarks of the Party concerned.  
Article 12.31  
Enforcement of Protection  
1. Each Party shall provide for enforcement of protection of geographical indications by appropriate administrative 
action, to the extent provided for by its domestic law, to prohibit a person from manufacturing, preparing, packaging, 
labelling, selling, importing or advertising a food commodity in a manner that is false, misleading or deceptive or is likely 
to create an erroneous impression regarding its origin.  
2. Each Party shall at least enforce the protection provided for in Articles 12.27 (Protection of Geographical Indi ­
cations) and 12.30 (Relationship to Trademarks) at the request of an interested party.  
Article 12.32  
General Rules  
1. Products bearing protected geographical indications shall comply with the product specifications, including any 
amendments thereto, approved by the authorities of the Party in the territory of which the product originates.  
2. Any matter arising from product specifications of registered products shall be dealt with in the Working Group on 
Intellectual Property Rights, including Geographical Indications, referred to in Article 12.63 (Working Group on Intel ­
lectual Property Rights, including Geographical Indications).  
Article 12.33  
Cooperation and Transparency  
1. The Parties shall, either directly or through the Working Group on Intellectual Property Rights, including 
Geographical Indications, referred to in Article 12.63 (Working Group on Intellectual Property Rights, including 
Geographical Indications), maintain contact on all matters relating to the implementation and functioning of this Sub- 
Section. In particular, a Party may request from the other Party information relating to product specifications, including 
any amendments thereto, and relevant contact points for control or management of geographical indications.EN  12.6.2020 Official Journal of the European Union L 186/119
 
2. Each Party may make publicly available the product specifications, or a summary thereof, and relevant contact 
points for control or management of geographical indications of the other Party protected pursuant to this Sub-Section.  
S u b - s e c t i o n 4  
I n d u s t r i a l D e s i g n s  
Article 12.34  
International Treaties  
The Parties shall accede to the  Geneva Act (1999) of the Hague Agreement Concerning the International Registration of Industrial 
Designs , done at Geneva on 2 July 1999, within two years from the date of entry into force of this Agreement.  
Article 12.35  
Protection of Registered Industrial Designs  
1. The Parties shall provide for the protection of independently created industrial designs (  60 ) that are new or orig ­
inal (  61 ). This protection shall be provided by registration and shall confer an exclusive right upon their holders in 
accordance with this Sub-Section (  62 ). 
2. A design applied to or incorporated in a product which constitutes a component part of a complex product shall 
only be considered to be new and original:  
(a) if the component part, once it has been incorporated into the complex product, remains visible during normal use of 
the latter; and  
(b) to the extent that those visible features of the component part fulfil in themselves the requirements as to novelty and 
originality.  
3. The term  "normal use " in subparagraph 2(a) means use by the end user, excluding maintenance, servicing or repair 
work.  
4. The owner of a registered design shall have the right to prevent third parties not having the owner's consent at least 
from making, offering for sale, selling, importing, or stocking for sale a product bearing or embodying the protected 
design when such acts are undertaken for commercial purposes.  
5. The duration of protection available shall amount to at least 15 years.  
Article 12.36  
Exceptions and Exclusions  
1. A Party may provide limited exceptions to the protection of designs, provided that such exceptions do not 
unreasonably conflict with the normal exploitation of protected designs, and do not unreasonably prejudice the legitimate 
interests of the owner of the protected design, taking account of the legitimate interests of third parties.  
2. Industrial design protection shall not extend to designs dictated essentially by technical or functional considerations.EN  L 186/120 Official Journal of the European Union 12.6.2020  
( 60 ) The Parties agree that when the domestic law of a Party so provides, a  "design " means the appearance of the whole product or a 
separable or inseparable part of product.  
( 61 ) The Parties agree that when the domestic law of a Party so provides, individual character of designs can also be required. Th is refers 
to designs that significantly differ from known designs or combinations of known designs' features. The Union considers designs  to 
have individual character if the overall impression it produces on the informed users differs from the overall impression produ ced on 
such a user by any design which has been made available to the public.  
( 62 ) It is understood that designs are not excluded from protection simply on the basis that they constitute a part of an article or 
product, provided that they are visible, fulfil the criteria of this paragraph, and: 
(a) fulfil any other criteria for design protection; and 
(b) are not otherwise excluded from design protection, in accordance with the Parties' respective domestic law.
 Article 12.37  
Relationship to Copyright  
A design shall also be eligible for protection under the law of copyright of a Party as from the date on which the design 
was created or, alternatively, fixed in any form. The eligibility for protection, the extent to which, and the conditions 
under which, such a copyright protection is conferred, including the level of originality required, shall be determined by 
that Party.  
S u b - S e c t i o n 5  
P a t e n t s  
Article 12.38  
International Agreements  
The Parties affirm their rights and obligations under the  Patent Cooperation Treaty , done at Washington on 19 June 1970, 
as amended on 28 September 1979 and last modified on 3 October 2001. Each Party shall simplify and develop its 
patent registration procedures using,  inter alia , the  Patent Law Treaty , adopted in Geneva on 1 June 2000, as a reference 
point.  
Article 12.39  
Patents and Public Health  
1. The Parties recognise the importance of the  Declaration on the TRIPS Agreement and Public Health , adopted on 
14 November 2001 by the Ministerial Conference of the WTO, in Doha. In interpreting and implementing the rights 
and obligations under this Chapter, the Parties are entitled to rely upon that Declaration.  
2. The Parties shall respect the Decision of the WTO General Council of 30 August 2003 on  Implementation of 
Paragraph 6 of the Doha Declaration on the TRIPS Agreement and Public Health . 
Article 12.40  
Administrative Authorisation  
1. The Parties recognise that pharmaceutical products protected by a patent on their respective territory are generally 
subject to an administrative authorisation procedure before being put on their market (hereinafter referred to as the  
"marketing authorisation procedure "). 
2. Each Party shall provide for an adequate and effective mechanism to compensate the patent owner for the reduction 
in the effective patent life resulting from unreasonable delays (  63 ) in the granting of the first marketing authorisation in its 
respective territory. Such compensation may be in the form of an extension of the duration of the rights conferred by 
patent protection, equal to the time by which the period referred to in the footnote to this paragraph is exceeded. The 
maximum duration of this extension shall not exceed two years.  
3. As an alternative to paragraph 2, a Party may make available an extension, not exceeding five years (  64 ), of the 
duration of the rights conferred by the patent protection to compensate the patent owner for the reduction in the 
effective patent life as a result of the marketing authorisation procedure. The duration of the extension shall take effect at 
the end of the lawful term of the patent for a period equal to the period which elapsed between the date on which the 
application for a patent was filed and the date of the first marketing authorisation to place the product on the market in 
the Party, reduced by a period of five years.EN  12.6.2020 Official Journal of the European Union L 186/121  
( 63 ) For the purposes of this Article, an  "unreasonable delay " includes at least a delay of more than two years in the first response to the 
applicant following the date of filing of the application for marketing authorisation. Any delays that occur in the granting of  a 
marketing authorisation due to periods attributable to the applicant or any period that is out of control of the marketing auth or ­
isation authority need not be included in the determination of such delay.  
( 64 ) This period can be extended for a further six months in the case of medicinal products for which paediatric studies have been  carried 
out, where the results of those studies are reflected in the product information.
 S u b - S e c t i o n 6  
P r o t e c t i o n o f u n d i s c l o s e d i n f o r m a t i o n  
Article 12.41  
Protection of Undisclosed Information  
1. In order to implement Article 39 of the TRIPS Agreement, and in the course of ensuring effective protection against 
unfair competition as provided for in Article 10 bis  of the Paris Convention, each Party shall protect confidential 
information and data submitted to government or governmental agencies in accordance with this Article.  
2. If a Party requires, as a condition for approving the marketing of pharmaceutical or agrochemical products, the 
submission of undisclosed test or other data, the origination of which involves a considerable effort, the Party shall 
protect such data against unfair commercial use. In addition, each Party shall protect such data against disclosure, except 
where necessary to protect the public.  
3. Each Party shall provide that for data referred to in paragraph 2 that is submitted to the Party after the date of entry 
into force of this Agreement, no other applicant for marketing approval may, without permission of the person that 
submitted the data, rely on that data in support of an application for marketing approval during a reasonable period, 
which shall normally mean not less than five years from the date on which the Party granted approval to the person that 
produced the data for approval to market its product.  
S u b - S e c t i o n 7  
P l a n t v a r i e t i e s r i g h t s  
Article 12.42  
Plant Varieties Rights  
The Parties shall protect plant varieties rights in accordance with the  International Convention for the Protection of New 
Varieties of Plants , adopted in Paris on 2 December 1961, as last revised in Geneva on 19 March 1991, including the 
exceptions to the breeder's right as referred to in Article 15 of that Convention, and cooperate to promote and enforce 
these rights.  
S e c t i o n C  
E n f o r c e m e n t o f i n t e l l e c t u a l p r o p e r t y r i g h t s  
S u b - S e c t i o n 1  
G e n e r a l e n f o r c e m e n t p r o v i s i o n s  
Article 12.43  
General Obligations  
1. The Parties affirm their rights and obligations under the TRIPS Agreement, in particular Part III thereof. Each Party 
shall provide for the complementary measures, procedures and remedies under this Section necessary to ensure the 
enforcement of intellectual property rights. (  65 ) Those measures, procedures and remedies shall be fair and equitable, and 
shall not be unnecessarily complicated or costly, or entail unreasonable time limits or unwarranted delays.  
2. The measures, procedures and remedies referred to in paragraph 1 shall be effective and proportionate and shall be 
applied in such a manner as to avoid the creation of barriers to legitimate trade and to provide for safeguards against 
their abuse.EN  L 186/122 Official Journal of the European Union 12.6.2020  
( 65 ) For the purposes of this Sub-Section, the term  "intellectual property rights " should include at least the following rights: copyright; 
rights related to copyright; rights of the creator of the topographies of a semi-conductor product; trademark rights; design ri ghts; 
patent rights; geographical indications; utility model rights; plant variety rights; trade names in so far as they are protecte d as 
intellectual property rights in the domestic law concerned.
 Article 12.44  
Entitled Applicants  
Each Party shall recognise as persons entitled to seek application of the measures, procedures and remedies referred to in 
this Section and in Part III of the TRIPS Agreement:  
(a) the holders of intellectual property rights in accordance with the provisions of the applicable law;  
(b) all other persons authorised to use those intellectual property rights, in particular licensees, in so far as permitted by,  
and in accordance with the provisions of the applicable law;  
(c) intellectual property collective rights management bodies which are regularly recognised as having a right to represent 
holders of intellectual property rights, in so far as permitted by, and in accordance with, the provisions of the 
applicable law; and  
(d) professional defence bodies which are regularly recognised as having a right to represent holders of intellectual 
property rights, in so far as permitted by, and in accordance with, the provisions of the applicable law.  
S u b - S e c t i o n 2  
C i v i l e n f o r c e m e n t  
Article 12.45  
Provisional Measures  
1. Each Party shall ensure that its competent judicial authorities, upon request by a party who has presented 
reasonably available evidence to support his claims that his intellectual property right has been infringed or is about 
to be infringed, have the authority to order prompt and effective provisional measures to:  
(a) prevent an infringement of any intellectual property right from occurring, and, in particular, to prevent the entry into, 
and the movement within, the channels of commerce in their jurisdiction of goods, including imported goods 
immediately after customs clearance:  
(i) an interlocutory injunction may be issued against a party whose services are being used by a third party to 
infringe an intellectual property right and over whom the relevant judicial authority exercises jurisdiction; and  
(ii) in the case of an alleged infringement that is committed on a commercial scale, the Parties shall ensure that, if the 
applicant referred to in Article 12.44 (Entitled Applicants) demonstrates circumstances likely to endanger the 
recovery of damages, the judicial authorities may order the precautionary seizure or blocking of the movable and 
immovable property of the alleged infringer, including the blocking of his/her bank accounts and other assets;  
and  
(b) preserve relevant evidence in respect of the alleged infringement, subject to the protection of confidential information, 
which may include the detailed description, with or without the taking of samples, or the physical seizure of the 
alleged infringing goods and, in appropriate cases, the materials and implements used in the production or 
distribution of these goods, and the documents relating thereto.  
2. Where appropriate, in particular where any delay is likely to cause irreparable harm to the right holder or where 
there is a demonstrable risk of evidence being destroyed, the judicial authorities shall have the authority to adopt the 
provisional measures referred to in paragraph 1 without the other party being heard.  
3. This Article is without prejudice to Article 50 of the TRIPS Agreement.  
Article 12.46  
Evidence  
1. Each Party shall ensure that, on application by a party which has presented reasonably available evidence sufficient 
to support its claims and which has, in substantiating those claims, specified evidence which lies in the control of the 
opposing party, the competent judicial authorities may order that such evidence be presented by the opposing party, 
subject to the protection of confidential information. For the purposes of this paragraph, a Party may provide that a 
reasonable sample of a substantial number of copies of a work or any other protected object be considered by the 
competent judicial authorities to constitute reasonable evidence.  
2. In the case of an infringement committed on a commercial scale each Party shall take such measures as are 
necessary to enable the competent judicial authorities to order, where appropriate, on application by a party, the 
communication of banking, financial or commercial documents under the control of the opposing party, subject to 
the protection of confidential information.EN  12.6.2020 Official Journal of the European Union L 186/123
 
Article 12.47  
Right of Information  
1. Without prejudice to its domestic law governing the protection of confidentiality of information or processing of 
personal data, each Party shall ensure that, in civil proceedings concerning an infringement of an intellectual property 
right and in response to a justified and proportionate request of the applicant, the competent judicial authorities may 
order the infringer, the alleged infringer or any other person to provide information, as provided for in its domestic laws 
and regulations, that the person concerned possesses or controls.  
For the purposes of this paragraph, the term  " any other person " may include a person who was:  
(a) found in possession of the infringing goods on a commercial scale;  
(b) found to be using the infringing services on a commercial scale;  
(c) found to be providing on a commercial scale services used in infringing activities; or  
(d) indicated by the person referred to in this paragraph as being involved in the production, manufacture or distribution 
of the infringing goods or the provision of the infringing services.  
2. The information referred to in paragraph 1 may include information regarding any person involved on a 
commercial scale in the infringement or alleged infringement, and regarding the means of production and distribution 
networks of the infringing goods or services.  
Article 12.48  
Other Remedies  
1. Each Party shall ensure that the competent judicial authorities shall have the authority to order, upon request of the 
applicant and without prejudice to any damages due to the right holder by reason of the infringement, and without 
compensation of any sort in such a manner as to minimise the risks of further infringements:  
(a) the recall from the channels of commerce (  66 ); 
(b) the disposal outside the channels of commerce; or  
(c) the destruction,  
of goods that they have found to be infringing an intellectual property right.  
The competent judicial authorities may also order destruction of materials and implements, the predominant use of which 
has been in the creation or manufacture of the infringing goods, or their disposal outside the channels of commerce in 
such a manner as to minimise the risks of further infringements.  
2. The competent judicial authorities shall have the authority to order that the remedies referred to in paragraph 1, at 
least for the destruction, including the removal from the channels of commerce for destruction, be carried out at the 
expense of the infringer, unless particular reasons are invoked for not doing so.EN  L 186/124 Official Journal of the European Union 12.6.2020  
( 66 ) Each Party shall ensure that this provision applies to infringing goods found in the channels of commerce and that infringers  should 
be ordered to at least recall the goods from their customers, such as wholesalers, distributors, retailers.
 Article 12.49  
Injunctions  
Each Party shall ensure that, when a judicial decision finds an infringement of an intellectual property right, the 
competent judicial authorities may issue against the infringer and, where appropriate, against a party whose services 
are being used by the infringer and over whom the judicial authority exercises jurisdiction, an injunction aimed at 
prohibiting the continuation of the infringement.  
Article 12.50  
Alternative Measures  
A Party may provide that, in appropriate cases and upon request of the person liable to be subject to the measures 
provided for in Article 12.48 (Other Remedies) or Article 12.49 (Injunctions), the competent judicial authorities may 
order pecuniary compensation to be paid to the injured party instead of applying the measures provided for in 
Article 12.48 (Other Remedies) and Article 12.49 (Injunctions) if that person acted unintentionally and without negli ­
gence, if execution of the measures in question would cause him disproportionate harm and if pecuniary compensation to 
the injured party appears reasonably satisfactory.  
Article 12.51  
Damages  
1. Each Party shall ensure that the competent judicial authorities have the authority to order the infringer who 
knowingly, or with reasonable grounds to know, engaged in an infringing activity, to pay the right holder damages 
to compensate for the actual injury the right holder has suffered as a result of the infringement.  
In determining the amount of damages for infringement of intellectual property rights, the competent judicial authorities 
shall have the authority to:  
(a) take into account all appropriate aspects, such as the negative economic consequences, including lost profits, which 
the injured party has suffered, any unfair profits made by the infringer (  67 ) and, in appropriate cases, elements other 
than economic factors (  68 ); and  
(b) in appropriate cases, set the damages as a lump sum on the basis of elements such as, at least, the amount of royalties 
or fees which would have been due if the infringer had requested authorisation to use the intellectual property right in 
question.  
2. Where the infringer did not engage, knowingly or with reasonable grounds to know, in infringing activity, a Party 
may provide that the competent judicial authorities may order in favour of the injured party the recovery of profits or the 
payment of damages which may be pre-established.  
Article 12.52  
Legal Costs  
Each Party shall provide that the competent judicial authorities, as a general rule and, where appropriate, have the 
authority to order that the prevailing party be awarded payment by the losing party of court costs or fees and appropriate 
attorney's fees, or any other expenses as provided for under that Party's domestic law.EN  12.6.2020 Official Journal of the European Union L 186/125  
( 67 ) The calculation of unfair profits made by the infringer shall not be duplicated in calculating lost profits.  
( 68 ) The term  " elements other than economic factors " shall include moral prejudice caused by the infringement of moral rights of 
inventors or authors.
 Article 12.53  
Publication of Judicial Decisions  
The competent judicial authorities shall have the authority to order, pursuant to its domestic law and policies, the 
publishing or making available to the public, at the expense of the infringer, appropriate information concerning the final 
judicial decision.  
Article 12.54  
Presumption of Authorship or Ownership  
The Parties recognise that, for the purposes of applying the measures, procedures and remedies provided for in this 
Chapter, it is sufficient for the name of an author of a literary or artistic work, and for the name of other right holders 
with regard to their protected subject-matter, to appear on the work or protected subject-matter in the usual manner in 
order for that author or other right holder to be regarded as such, unless there is proof to the contrary, and consequently 
to be entitled to institute infringement proceedings.  
S u b - S e c t i o n 3  
I n t e r m e d i a r y s e r v i c e p r o v i d e r s  
Article 12.55  
Liability of Intermediary Service Providers  
1. Each Party shall, in accordance with this Article, provide for limitations or exemptions in its domestic legislation 
regarding the liability of intermediary service providers, in relation to the provision or use of their services, for 
infringements of copyright or related rights that take place on or through telecommunication networks (  69 ). 
2. The limitations or exemptions referred to in paragraph 1 shall cover at least the following activities:  
(a) the transmission in a telecommunication network of information provided by a user of the service, or the provision 
of access to a telecommunication network ( "mere conduit "); 
(b) the transmission in a telecommunication network of information provided by a user of the service concerning the 
automatic, intermediate and temporary storage of that information, performed for the sole purpose of making more 
efficient the information's onward transmission to other users of the service upon their request ( "caching "), on 
condition that the provider:  
(i) does not modify the information other than for technical reasons;  
(ii) complies with conditions on access to the information;  
(iii) complies with rules regarding the updating of the information, specified in a manner widely recognised and used 
by industry;  
(iv) does not interfere with the lawful use of technology, widely recognised and used by industry, to obtain data on 
the use of the information; and  
(v) removes or disables access to the information it has stored upon obtaining knowledge (  70 ) of the fact that the 
information at the initial source of the transmission has been removed from the network, or access to it has been 
disabled;  
and  
(c) the storage of information provided by a user of the service at the request of a user of the service ( "hosting ") on 
condition that the provider:EN  L 186/126 Official Journal of the European Union 12.6.2020  
( 69 ) For greater certainty, this includes the Internet.  
( 70 ) Nothing in this Chapter precludes either Party from defining in its domestic law conditions for determining how the knowledge  of 
illegal information being hosted is obtained.
 (i) does not have the knowledge of illegal information; and  
(ii) upon obtaining such knowledge (  71 ), acts expeditiously to remove or to disable access to the information 
concerned.  
3. Each Party may in its domestic law provide for conditions under which intermediary service providers do not 
qualify for the limitations or exceptions set out in paragraph 2.  
4. The eligibility conditions for intermediary service providers to qualify for the limitations or exceptions in paragraph 
2 shall not include the intermediary service provider monitoring its service, or seeking facts indicating infringing activity.  
5. Each Party may establish procedures for effective notifications of claimed infringement, and effective counter- 
notifications.  
6. This Article shall not affect the possibility for a court or administrative authority, in accordance with each Party's 
legal system, to require the intermediary service provider to terminate or prevent an infringement.  
S u b - S e c t i o n 4  
B o r d e r e n f o r c e m e n t  
Article 12.56  
Consistency with GATT 1994 and the TRIPS Agreement  
In implementing border measures for the enforcement of intellectual property rights by customs authorities, as set out in 
this Sub-Section, the Parties shall ensure consistency with their obligations under GATT 1994 and the TRIPS Agreement 
and, in particular, with Article V of GATT 1994 and Article 41 and Section 4 of Part III of the TRIPS Agreement.  
Article 12.57  
Definitions  
For the purposes of this Sub-Section:  
(a) " counterfeit goods " means counterfeit trademark goods and counterfeit geographical indication goods;  
(b) " counterfeit geographical indication goods " means goods, including packaging, unlawfully bearing a geographical 
indication identical with the geographical indication validly registered in respect of the same type of goods, or which 
cannot be distinguished in its essential aspects from such a geographical indication, and the importation of which 
thereby infringes or the exportation of which would have constituted an infringement of the rights of the 
geographical indication in question according to the law of the Party where the goods are found;  
(c) " counterfeit trademark goods " means goods, including packaging, bearing without authorisation a trademark which is 
identical with the trademark validly registered in respect of such goods, or which cannot be distinguished in its 
essential aspects from such a trademark, and the importation of which thereby infringes or the exportation of which 
would have constituted an infringement of the rights of the owner of the trademark in question according to the law 
of the Party where the goods are found;EN  12.6.2020 Official Journal of the European Union L 186/127  
( 71 ) Nothing in this Chapter precludes either Party from defining in its domestic law conditions for determining how the knowledge  of 
illegal information being hosted is obtained.
 (d) " export goods " means goods which are to be taken from the territory of a Party to a place outside that territory, while 
those goods remain under customs control;  
(e) " goods infringing an intellectual property right " means counterfeit goods and pirated copyright goods the importation 
or exportation of which, according to the law of the Party where the goods are found, infringe an intellectual 
property right;  
(f) " import goods " means goods brought into the territory of a Party from a place outside that territory, while those 
goods remain under customs control; and  
(g) " pirated copyright goods " means goods which are copies made without the consent of the right holder or person duly 
authorised by the right holder in the country of production and which are made directly or indirectly from an article 
where the making of that copy, as well as importation or exportation, would have constituted an infringement of a 
copyright or a related right under the law of the Party of importation or exportation, respectively.  
Article 12.58  
Scope of Border Measures  
1. With respect to import and export goods, each Party shall adopt or maintain procedures under which a right holder 
can submit applications requesting customs authorities to suspend the import or export of goods suspected of infringing 
intellectual property rights.  
2. The customs authorities shall, in accordance with domestic procedures, suspend the release of the goods suspected 
of infringing an intellectual property right.  
Article 12.59  
Active Involvement of Customs Authorities  
The customs authorities shall, on the basis of risk analysis techniques, be active in targeting and identifying shipments 
containing import and export goods suspected of infringing intellectual property rights. They shall cooperate with right 
holders, including allowing the provision of information for risk analysis.  
Article 12.60  
Specific Cooperation in the Area of Border Measures  
1. Without prejudice to subparagraph 2(a) of Article 4.2 (Customs Cooperation and Mutual Administrative Assistance), 
the Parties shall, where appropriate, promote cooperation and exchange of information and best practices between their 
customs authorities to enable effective border controls for the purposes of enforcement of intellectual property rights, 
particularly in order to effectively implement Article 69 of the TRIPS Agreement.  
2. With regard to the customs enforcement of intellectual property rights the customs authorities of the Parties shall 
provide each other with mutual administrative assistance in accordance with Protocol 2 (On Mutual Administrative 
Assistance in Customs Matters).  
3. Without prejudice to Article 17.1 (Trade Committee), the Committee on Customs referred to in Article 17.2 
(Specialised Committees), shall be responsible for ensuring the proper functioning and implementation of this Article. 
The Committee on Customs shall set the priorities and provide for the adequate procedures for cooperation between the 
competent authorities.EN  L 186/128 Official Journal of the European Union 12.6.2020
 
S u b - S e c t i o n 5  
O t h e r p r o v i s i o n s r e l a t i n g t o e n f o r c e m e n t  
Article 12.61  
Codes of Conduct  
The Parties shall encourage:  
(a) the development, by trade or professional associations or organisations, of codes of conduct aimed at contributing 
towards the enforcement of intellectual property rights; and  
(b) the submission to the competent authorities of the Parties of draft codes of conduct and of any evaluations of the 
application of those codes of conduct.  
S e c t i o n D  
C o o p e r a t i o n a n d I n s t i t u t i o n a l P r o v i s i o n s  
Article 12.62  
Cooperation  
1. The Parties shall cooperate with a view to supporting the implementation of this Chapter.  
2. Subject to Chapter 16 (Cooperation and Capacity Building), areas of cooperation include, but are not limited to, the 
following activities:  
(a) exchange of information on the legal framework concerning intellectual property rights and relevant rules of 
protection and enforcement as well as exchange of experiences between the Union and Viet Nam on legislative 
progress;  
(b) exchange of experiences and information between the Union and Viet Nam on enforcement of intellectual property 
rights;  
(c) exchange of experiences between the Union and Viet Nam on enforcement at central and sub-central levels by 
customs, police, administrative and judiciary bodies as well as coordination of their actions to prevent exports of 
counterfeit goods, including with other countries;  
(d) capacity building, and exchange and training of personnel;  
(e) promotion and dissemination of information on intellectual property rights in,  inter alia , business circles, socio- 
professional and social organisations as well as promotion of public awareness of consumers and right holders;  
(f) enhancement of intergovernmental cooperation between,  inter alia , intellectual property offices; and  
(g) active promotion of awareness and education of the general public on intellectual property rights policies by 
formulating effective strategies to identify key audiences and creating communication programmes to increase 
consumer and media awareness on the impact of intellectual property violations, including the risk to health and 
safety and the connection to organised crime.EN  12.6.2020 Official Journal of the European Union L 186/129
 
3. Without prejudice to paragraphs 1 and 2, the Parties agree to address, as necessary, topics relevant to the protection 
and enforcement of intellectual property rights covered by this Chapter, and also any other relevant issue in the Working 
Group on Intellectual Property Rights, including Geographical Indications, established pursuant to Article 17.3 (Working 
Groups).  
Article 12.63  
Working Group on Intellectual Property Rights, including Geographical Indications  
1. The Working Group on Intellectual Property Rights, including Geographical Indications, established pursuant to 
Article 17.3 (Working Groups), shall consist of representatives of the Parties for the purposes of monitoring the 
implementation of this Chapter, intensifying their cooperation and holding dialogues on intellectual property rights, 
including geographical indications.  
2. The Working Group on Intellectual Property Rights, including Geographical Indications may consider any matter 
related to the implementation and operation of this Chapter. In particular, it shall be responsible for:  
(a) preparing a recommendation for the Parties to amend Annex 12-A (List of Geographical Indications) as regards 
geographical indications in accordance with Article 12.26 (Amendment of the List of Geographical Indications);  
(b) exchanging information on legislative and policy developments on geographical indications and any other matter of 
mutual interest in the area of geographical indications; and  
(c) exchanging information on geographical indications for the purposes of considering their protection in accordance 
with Sub-Section 3 (Geographical Indications) of Section B (Standards Concerning Intellectual Property Rights) of this 
Chapter.  
CHAPTER 13  
Trade and sustainable development  
Article 13.1  
Objectives  
1. The objective of this Chapter is to promote sustainable development, notably by fostering the contribution of trade 
and investment related aspects of labour and environmental issues.  
2. The Parties recall the  Agenda 21 on Environment and Development  of 1992, the  Johannesburg Plan of Implementation of 
the World Summit on Sustainable Development  of 2002, the  Ministerial Declaration of the United Nations Economic and Social 
Council on Full Employment and Decent Work  of 2006, the  International Labour Organization  (hereinafter referred to as  "ILO") 
Decent Work Agenda , the  Outcome Document of the United Nations Conference on Sustainable Development  of 2012, entitled  
The future we want , and the  Outcome Document of the United Nations Summit on Sustainable Development  of 2015, entitled  
Transforming Our World: the 2030 Agenda for Sustainable Development . They affirm their commitment to promote the 
development of international trade in such a way as to contribute to the objective of sustainable development, for the 
welfare of present and future generations. The objective of sustainable development shall be integrated in their bilateral 
trade relationship.  
3. The Parties affirm their commitment to pursue sustainable development, which consists of economic development, 
social development and environmental protection all three being inter-dependent and mutually reinforcing.  
4. The Parties underline the benefits of cooperating on trade-related labour (  72 ) and environmental issues as part of the 
global approach to trade and sustainable development.EN  L 186/130 Official Journal of the European Union 12.6.2020  
( 72 ) For the purposes of this Chapter,  "labour issues " means those under the Decent Work Agenda, as referred to in the  ILO Declaration 
on Social Justice for a Fair Globalization , adopted by the International Labour Conference at its 97th Session in Geneva on 10 June 
2008.
 5. This Chapter embodies a cooperative approach based on common values and interests, taking into account the 
differences in the Parties' respective levels of development.  
Article 13.2  
Right to Regulate and Levels of Protection  
1. The Parties recognise their respective right to:  
(a) determine its sustainable development objectives, strategies, policies and priorities;  
(b) establish its own levels of domestic protection in the environmental and social areas as it deems appropriate; and  
(c) adopt or modify accordingly its relevant laws and policies in a manner consistent with the internationally recognised 
standards, and the agreements, to which a Party is a party, referred to in Articles 13.4 (Multilateral Labour Standards 
and Agreements) and 13.5 (Multilateral Environmental Agreements).  
2. Each Party shall endeavour to ensure that its laws and policies provide for and encourage high levels of domestic 
protection in the environmental and social areas and shall continuously endeavour to improve those laws and policies.  
Article 13.3  
Upholding Levels of Protection  
1. The Parties stress that weakening the levels of protection in environmental or labour areas is detrimental to the 
objectives of this Chapter and that it is inappropriate to encourage trade and investment by weakening the levels of 
protection afforded in domestic environmental or labour law.  
2. A Party shall not waive or derogate from, or offer to waive or derogate from, its environmental or labour laws, in a 
manner affecting trade and investment between the Parties.  
3. A Party shall not, through a sustained or recurring course of action or inaction, fail to effectively enforce its 
environmental and labour laws, as an encouragement for trade and investment.  
4. A Party shall not apply environmental and labour laws in a manner that would constitute a means of arbitrary or 
unjustifiable discrimination between the Parties or a disguised restriction on trade.  
Article 13.4  
Multilateral Labour Standards and Agreements  
1. The Parties recognise the importance of full and productive employment and decent work for all, in particular as a 
response to globalisation. The Parties reaffirm their commitment to promote the development of their bilateral trade in a 
way that is conducive to full and productive employment and decent work for all, including for women and young 
people. In this context, the Parties shall consult and cooperate, as appropriate, on trade-related labour issues of mutual 
interest.  
2. Each Party reaffirms its commitments, in accordance with its obligations under the ILO and the  ILO Declaration on 
Fundamental Principles and Rights at Work and its Follow-up , adopted by the International Labour Conference at its 86th 
Session in 1998, to respect, promote and effectively implement the principles concerning the fundamental rights at work, 
namely:  
(a) the freedom of association and the effective recognition of the right to collective bargaining;EN  12.6.2020 Official Journal of the European Union L 186/131
 
(b) the elimination of all forms of forced or compulsory labour;  
(c) the effective abolition of child labour; and  
(d) the elimination of discrimination in respect of employment and occupation.  
3. Each Party shall:  
(a) make continued and sustained efforts towards ratifying, to the extent it has not yet done so, the fundamental ILO 
conventions;  
(b) consider the ratification of other conventions that are classified as up to date by the ILO, taking into account its 
domestic circumstances; and  
(c) exchange information with the other Party with regard to the ratifications mentioned in subparagraphs (a) and (b).  
4. Each Party reaffirms its commitment to effectively implement in its domestic laws and regulations and practice the 
ILO conventions ratified by Viet Nam and the Member States of the Union, respectively.  
5. The Parties recognise that the violation of fundamental principles and rights at work cannot be invoked or 
otherwise used as a legitimate comparative advantage and that labour standards should not be used for protectionist 
trade purposes.  
Article 13.5  
Multilateral Environmental Agreements  
1. The Parties recognise the value of multilateral environmental governance and agreements as a response of the 
international community to environmental challenges and stress the need to enhance the mutual supportiveness between 
trade and environment. The Parties shall consult and cooperate, as appropriate, with respect to trade-related environ ­
mental issues of mutual interest.  
2. Each Party reaffirms its commitment to effectively implement in its domestic law and practice the multilateral 
environmental agreements to which it is a party.  
3. The Parties shall exchange in the Committee on Trade and Sustainable Development and, as appropriate, on other 
occasions, information and experiences on their respective situation and progress with regard to the ratification of 
multilateral environmental agreements or their amendments.  
4. Nothing in this Agreement shall prevent a Party from adopting or maintaining measures to implement the multi ­
lateral environmental agreements to which it is a party, provided that such measures are not applied in a manner which 
would constitute a means of arbitrary or unjustifiable discrimination between the Parties or a disguised restriction on 
trade.  
Article 13.6  
Climate Change  
1. In order to address the urgent threat of climate change, the Parties reaffirm their commitment to reaching the 
ultimate objective of the  United Nations Framework Convention on Climate Change  of 1992 (hereinafter referred to as  
"UNFCCC ") and to effectively implementing the UNFCCC, the  Kyoto Protocol to the United Nations Framework Convention 
On Climate Change , as last amended on 8 December 2012 (hereinafter referred to as  " Kyoto Protocol "), and the  Paris 
Agreement , done at 12 December 2015, established thereunder. The Parties shall cooperate on the implementation of the 
UNFCCC, the Kyoto Protocol and the  Paris Agreement . The Parties shall, as appropriate, cooperate and promote the 
positive contribution of this Chapter to enhance the capacities of the Parties in the transition to low greenhouse gas 
emissions and climate-resilient economies, in accordance with the Paris Agreement.EN  L 186/132 Official Journal of the European Union 12.6.2020
 
2. Within the UNFCCC framework, the Parties recognise the role of domestic policies in addressing climate change. 
Accordingly, the Parties shall consult and share information and experiences of priority or of mutual interest, including:  
(a) best practices and lessons learned in designing, implementing, and operating mechanisms for pricing carbon;  
(b) the promotion of domestic and international carbon markets, including through mechanisms such as Emissions 
Trading Schemes and Reducing Emissions from Deforestation and Forest Degradation; and  
(c) the promotion of energy efficiency, low-emission technology and renewable energy.  
Article 13.7  
Biological Diversity  
1. The Parties recognise the importance of ensuring the conservation and sustainable use of biological diversity in 
accordance with the  Convention on Biological Diversity  of 1992 (hereinafter referred to as  "CBD") and the  Strategic Plan for 
Biodiversity 2011-2020 and the Aichi Biodiversity Targets , adopted at the tenth meeting of the Conference of the Parties in 
Nagoya on 18 to 29 October 2010,  Convention on International Trade in Endangered Species of Wild Fauna and Flora , as last 
amended in Gaborone in 1983 (hereinafter referred to as  "CITES "), and other relevant international instruments to which 
they are party, as well as the decisions adopted thereunder.  
2. The Parties recognise, in accordance with Article 15 of the CBD, the sovereign rights of states over their natural 
resources, and that the authority to determine access to their genetic resources rests with their respective governments 
and is subject to their domestic law. The Parties shall endeavour to create conditions to facilitate access to genetic 
resources for environmentally sound uses and not to impose restrictions that run counter to the objectives of the CBD. 
The Parties recognise that access to genetic resources shall be subject to the prior informed consent of the Party providing 
genetic resources, unless otherwise determined by that Party.  
3. To this end, each Party shall:  
(a) encourage trade in products which contribute to the sustainable use and conservation of biological diversity, in 
accordance with its domestic laws and regulations;  
(b) promote and encourage the conservation and sustainable use of biological diversity, including access to genetic 
resources and the fair and equitable sharing of benefits arising from their utilisation;  
(c) exchange information with the other Party on actions such as strategies, policy initiatives, programmes, action plans, 
consumers' awareness campaigns of relevance in a trade context which aim at halting the loss of biological diversity 
and reducing pressures on biological diversity and, where relevant, cooperate to maximise the impact and ensure the 
mutual supportiveness of its respective policies;  
(d) adopt and implement appropriate effective measures, which are consistent with its commitments under international 
treaties to which it is a party, leading to a reduction of illegal trade in wildlife, such as awareness raising campaigns, 
monitoring and enforcement measures;  
(e) enhance cooperation with the other Party, as appropriate, to propose new animal and plant species to be included in 
Appendices I and II to the CITES; andEN  12.6.2020 Official Journal of the European Union L 186/133
 
(f) cooperate with the other Party at regional and global levels, as appropriate, with the aim of promoting the conser ­
vation and sustainable use of biological diversity in natural or agricultural ecosystems, including endangered species, 
their habitat, specially protected natural areas and genetic diversity; the restoration of ecosystems; the elimination or 
reduction of negative environmental impacts resulting from the use of living and non-living natural resources, 
including ecosystems; the access to genetic resources and the fair and equitable sharing of benefits arising from 
their utilisation.  
Article 13.8  
Sustainable Forest Management and Trade in Forest Products  
1. The Parties recognise the importance of ensuring the conservation and sustainable management of forest resources 
in contributing to their economic, environmental and social objectives.  
2. To this end, each Party shall:  
(a) encourage the promotion of trade in forest products from sustainably managed forests and harvested in accordance 
with the domestic legislation of the country of harvest; this may include the conclusion of the Forest Law 
Enforcement Governance and Trade ( "FLEGT ") Voluntary Partnership Agreement;  
(b) exchange information with the other Party on measures to promote consumption of timber and timber products 
from sustainably managed forests and, where relevant, cooperate to develop such measures;  
(c) adopt measures which are consistent with domestic laws and international treaties to which it is a party, to promote 
the conservation of forest resources and combat illegal logging and related trade;  
(d) exchange information with the other Party on actions, as appropriate, to improve forest law enforcement and, where 
relevant, cooperate to maximise the impact and ensure the mutual supportiveness of their respective policies aiming 
at excluding illegally harvested timber and timber products from trade flows; and  
(e) cooperate with the other Party at regional and global levels, as appropriate, with the aim of promoting the conser ­
vation and sustainable management of all types of forests.  
Article 13.9  
Trade and Sustainable Management of Living Marine Resources and Aquaculture Products  
1. The Parties recognise the importance of ensuring the conservation and sustainable management of living marine 
resources and marine ecosystems as well as the promotion of responsible and sustainable aquaculture.  
2. To this end, each Party shall:  
(a) comply with long-term conservation and management measures and sustainable exploitation of marine living 
resources as defined in UNCLOS; encourage compliance with the  Agreement for the Implementation of the Provisions 
of the United Nations Convention on the Law of the Sea of 10 December 1982 relating to the Conservation and Management of 
Straddling Fish Stocks and Highly Migratory Fish Stocks , done at New York on 24 July to 4 August 1995, the  Agreement 
to Promote Compliance with International Conservation and Management Measures by Fishing Vessels on the High Seas , 
approved by the Food and Agriculture Organization Conference at its 27th Session in November 1993, and the  
Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unreported and Unregulated Fishing , approved by 
the Food and Agriculture Organization Conference on 22 November 2009; and adhere to the principles of the  Code of 
Conduct for Responsible Fisheries , adopted by the Food and Agriculture Organization Conference in Cancún on 
31 October 1995;EN  L 186/134 Official Journal of the European Union 12.6.2020
 
(b) cooperate with the other Party, as appropriate, with and within Regional Fisheries Management Organisations to 
which it is a member, observer or cooperating non-contracting party, including through effective application of their 
monitoring, control and surveillance and enforcement of management measures and, where applicable, implement 
their Catch Documentation or Certification Schemes;  
(c) cooperate with the other Party and actively engage in the fight against illegal, unreported and unregulated (hereinafter 
referred to as  "IUU") fishing and fishing-related activities with comprehensive, effective and transparent measures to 
combat IUU; each Party shall also facilitate the exchange of information on IUU activities and implement policies and 
measures to exclude products resulting from IUU from trade flows;  
(d) promote the development of sustainable aquaculture, taking into account its economic, social and environmental 
aspects; and  
(e) exchange information on all new measures on management of living marine resources and fishery products that may 
impact trade between the Parties, in the Committee on Trade and Sustainable Development and, as appropriate, on 
other occasions.  
Article 13.10  
Trade and Investment Favouring Sustainable Development  
1. Each Party affirms its commitment to enhance the contribution of trade and investment to the goal of sustainable 
development in its economic, social and environmental dimensions.  
2. To that end, the Parties:  
(a) recognise the beneficial role that decent work may have for economic efficiency, innovation and productivity, and 
they shall encourage greater policy coherence between trade policies, on the one hand, and labour policies on the 
other;  
(b) shall endeavour to facilitate and promote trade and investment in environmental goods and services, in a manner 
consistent with this Agreement;  
(c) shall endeavour to facilitate trade and investment in goods and services of particular relevance for climate change 
mitigation, such as sustainable renewable energy and energy efficient goods and services, including through the 
development of policy frameworks conducive to the deployment of best available technologies;  
(d) recognise that voluntary initiatives can contribute to the achievement and maintenance of high levels of environ ­
mental and labour protection and complement domestic regulatory measures; therefore each Party shall, in 
accordance with its domestic laws or policies, encourage the development of, and participation in, such initiatives, 
including voluntary sustainable assurance schemes such as fair and ethical trade schemes and eco-labels; and  
(e) in accordance with their domestic laws or policies agree to promote corporate social responsibility, provided that 
measures related thereto are not applied in a manner which would constitute a means of arbitrary or unjustifiable 
discrimination between the Parties or a disguised restriction on trade; measures for the promotion of corporate social 
responsibility include, among others, exchange of information and best practices, education and training activities and 
technical advice; in this regard, each Party takes into account relevant internationally agreed instruments that have 
been endorsed or are supported by that Party, such as the  Organisation for Economic Co-operation and Development 
Guidelines for Multinational Enterprises , the  United Nations Global Compact  and the  ILO Tripartite Declaration of Principles 
concerning Multinational Enterprises and Social Policy .EN  12.6.2020 Official Journal of the European Union L 186/135
 
Article 13.11  
Scientific Information  
When preparing and implementing measures aimed at protecting the environment or labour conditions that may affect 
trade and investment, each Party shall take into account relevant available scientific, technical and innovation-related 
information, and relevant international standards, guidelines or recommendations, including the precautionary principle.  
Article 13.12  
Transparency  
Each Party shall, in accordance with its domestic law and Chapter 14 (Transparency), ensure that any measures aimed at 
protecting the environment and labour conditions that may affect trade and investment are developed, introduced and 
implemented in a transparent manner, with due notice and an opportunity for interested persons to provide their views.  
Article 13.13  
Review of Sustainability Impact  
The Parties shall, jointly or individually, review, monitor and assess the impact of the implementation of this Agreement 
on sustainable development through their respective policies, practices, participative processes and institutions.  
Article 13.14  
Working Together on Trade and Sustainable Development  
1. The Parties, recognising the importance of working together on trade-related aspects of sustainable development in 
order to achieve the objectives of this Chapter, may work together in,  inter alia , the following areas:  
(a) trade and sustainable development in international  fora , including the ILO, the Asia-Europe Meeting, the United 
Nations Environment Programme and under multilateral environmental agreements;  
(b) exchange of information and experience with regard to methodologies and indicators for impact assessments on 
trade sustainability;  
(c) the impact of labour and environment laws, regulations, norms and standards, on trade or investment as well as the 
impact of trade or investment rules on labour and environment, including on the development of strategies and 
policies on sustainable development;  
(d) sharing experience on promoting the ratification and implementation of fundamental, priority and other up-to-date 
ILO conventions and multilateral environmental agreements of relevance to trade;  
(e) trade-related aspects of the  ILO Decent Work Agenda , in particular the inter-linkage between trade and full and 
productive employment for all, including youth, women and people with disabilities, labour market adjustment, 
core and other international labour standards, labour statistics, human resources development and lifelong learning, 
social protection for all including for vulnerable and disadvantaged groups, such as migrant workers, women, youth 
and people with disabilities, and social inclusion, social dialogue and gender equality;  
(f) trade-related aspects of multilateral environmental agreements, including customs cooperation;  
(g) trade-related aspects of the current and future international climate change regime, including means to promote low- 
carbon technologies and energy efficiency;EN  L 186/136 Official Journal of the European Union 12.6.2020
 
(h) sharing information and experience about certification and labelling schemes, including eco-labelling;  
(i) promoting corporate social responsibility and accountability, including with regard to the internationally agreed 
instruments that have been endorsed or are supported by each Party;  
(j) trade-related measures to promote the conservation and sustainable use of biological diversity, including the 
mapping, assessment and valuation of ecosystems and their services, and to combat illegal international trade in 
wildlife;  
(k) trade-related measures to promote the conservation and sustainable management of forests with a view to reducing 
deforestation and illegal logging;  
(l) trade-related measures to promote sustainable fishing practices and trade in sustainably managed fish products; and  
(m) sharing information and experience about trade-related aspects concerning the definition and implementation of 
green growth strategies and policies, including but not limited to sustainable production and consumption, climate 
change mitigation and adaptation, and environmentally sound technology.  
2. The Parties shall share information and experience for the purposes of developing and implementing cooperation 
and capacity-building activities on trade and sustainable development.  
3. In accordance with Chapter 16 (Cooperation and Capacity Building), the Parties may work together in the areas 
referred to in paragraph 1 by means of,  inter alia : 
(a) workshops, seminars, training and dialogues to share knowledge, experiences and best practices;  
(b) studies; and  
(c) technical assistance and capacity building, as appropriate.  
The Parties may agree other forms of cooperation.  
Article 13.15  
Institutional Provisions  
1. Each Party shall designate a contact point within its administration for the purposes of implementing this Chapter.  
2. The Committee on Trade and Sustainable Development established pursuant to Article 17.2 (Specialised 
Committees) shall comprise senior officials from the relevant administrations of each Party or officials they designate.  
3. The Committee on Trade and Sustainable Development shall meet within the first year after the date of entry into 
force of this Agreement, and thereafter as necessary, to review the implementation of this Chapter, including cooperation 
under Article 13.14 (Working Together on Trade and Sustainable Development). The Committee on Trade and 
Sustainable Development shall establish its own rules of procedure, and reach its conclusions by mutual agreement.EN  12.6.2020 Official Journal of the European Union L 186/137
 
4. Each Party shall convene a new or consult an existing domestic advisory group or groups on sustainable devel ­
opment with the task of advising on the implementation of this Chapter. Each Party shall decide on its domestic 
procedures for the establishment of its domestic advisory group or groups and the appointment of the members of 
such group or groups. The group or groups shall comprise independent representative organisations, ensuring a balanced 
representation of economic, social and environmental stakeholders, including, among others, employers' and workers' 
organisations, business groups, and environmental organisations. Each domestic advisory group may, on its own initi ­
ative, submit views or recommendations to its respective Party on the implementation of this Chapter.  
5. Members of the domestic advisory group or groups of each Party shall meet in a joint forum to conduct a dialogue 
on sustainable development aspects of trade relations between the Parties. By joint agreement, domestic advisory groups 
of both Parties may involve other stakeholders in meetings of the joint forum. The forum shall be based on a balanced 
representation of economic, social and environmental stakeholders. The report of each meeting of the joint forum shall 
be submitted to the Committee on Trade and Sustainable Development and thereafter be made publicly available.  
6. Unless the Parties agree otherwise, the joint forum shall meet once a year and in conjunction with the meetings of 
the Committee on Trade and Sustainable Development. On such occasions, the Parties shall present to the joint forum an 
update on the implementation of this Chapter. The Parties shall agree on the operation of the joint forum no later than 
one year after the date of entry into force of this Agreement.  
Article 13.16  
Government Consultations  
1. In the event of disagreement on any matter covered under this Chapter, the Parties shall only have recourse to the 
procedures established under this Article and Article 13.17 (Panel of Experts). Except as otherwise provided for in this 
Chapter, Chapter 15 (Dispute Settlement) and its Annex 15-C (Mediation Mechanism) do not apply to this Chapter. 
Annex 15-A (Rules of Procedure) applies  mutatis mutandis  in accordance with paragraph 2 of Article 13.17 (Panel of 
Experts).  
2. A Party may request consultations with the other Party regarding any matter arising under this Chapter by 
delivering a written request to the contact point of the other Party. The request shall present the matter clearly, identifying  
the problem at issue and providing a brief summary of the claims under this Chapter, including the indication of the 
relevant provisions thereof and an explanation of how the problem affects the objectives of this Chapter, as well as any 
other information the Party deems relevant. Consultations shall start promptly after a Party delivers a request for 
consultations.  
3. The Parties shall make every attempt to arrive at a mutually satisfactory resolution of the matter. During consul ­
tations, special attention shall be given to the particular problems and interests of the Party which is a developing 
country. Where relevant, the Parties shall give due consideration to the activities of the ILO or relevant multilateral 
environmental organisations or bodies and may, by mutual agreement, seek advice from these organisations or bodies, or 
any other body or person they deem appropriate, in order to fully examine the matter.  
4. If a Party considers that the matter needs further discussion that Party may, by delivering a written request to the 
contact point of the other Party, request that the Committee on Trade and Sustainable Development be convened to 
consider the matter. The Committee on Trade and Sustainable Development shall convene promptly and endeavour to 
agree on a resolution of the matter.  
5. Where appropriate, the Committee on Trade and Sustainable Development may seek the advice of the domestic 
advisory group or groups of either Party or both Parties or other expert assistance, with the objective of facilitating its 
analysis.EN  L 186/138 Official Journal of the European Union 12.6.2020
 
6. Any resolution reached by the Parties on the matter shall be made publicly available, unless otherwise mutually 
decided.  
Article 13.17  
Panel of Experts  
1. If the matter has not been satisfactorily resolved by the Committee on Trade and Sustainable Development within 
120 days, or a longer period agreed by both Parties, after the delivery of a request for consultations under Article 13.16 
(Government Consultations), a Party may request, by delivering a written request to the contact point of the other Party, 
that a Panel of Experts be convened to examine that matter.  
2. The Committee on Trade and Sustainable Development shall, after the entry into force of this Agreement, establish 
rules of procedures for the Panel of Experts for any procedural matter that is not covered in this Article. Unless the 
Committee on Trade and Sustainable Development agrees otherwise, pending the establishment of such rules of 
procedures, the Rules of Procedure set out in Annex 15-A (Rules of Procedure) shall apply  mutatis mutandis , taking 
into account the nature of the work of the Panel of Experts.  
3. The Committee on Trade and Sustainable Development shall, at its first meeting after the entry into force of this 
Agreement, establish a list of at least fifteen individuals who are willing and able to serve on the Panel of Experts. This lis t 
shall be composed of three sub-lists: one sub-list for each Party and one sub-list of individuals who are not nationals of 
either Party and who shall act as chairperson of the Panel of Experts. Each Party shall propose for its sub-list at least five 
individuals to serve as experts. The Parties shall also select at least five individuals for the sub-list of chairpersons. At i ts 
meetings, the Committee on Trade and Sustainable Development shall review the list and ensure that it is maintained at 
least at the level of fifteen individuals.  
4. The list referred to in paragraph 3 shall comprise individuals with specialised knowledge of, or expertise in, labour 
or environmental law, issues addressed in this Chapter, or the resolution of disputes arising under international agree ­
ments. They shall be independent, serve in their individual capacities and not take instructions from any organisation or 
government with regard to issues related to the matter at stake, or be affiliated with the government of any Party. The 
principles set out in Annex 15-B (Code of Conduct for Arbitrators and Mediators) shall apply to experts  mutatis mutandis , 
taking into account the nature of their work.  
5. A Panel of Experts shall be composed of three members, unless otherwise agreed by the Parties. Within 30 days of 
the date of receipt by the responding Party of the request for the establishment of a Panel of Experts, the Parties shall 
consult in order to reach an agreement on its composition. In the event that the Parties are unable to agree on the 
composition of the Panel of Experts within this time frame, they shall select the chairperson from the relevant sub-list 
referred to in paragraph 3, by mutual agreement or, in the event that they cannot agree within another seven days, by lot. 
Each Party shall select one expert complying with the requirements referred to in paragraph 4 within 14 days after the 
end of the 30-day period. The Parties may agree on any other expert complying with the requirements referred to in 
paragraph 4 to serve on the Panel of Experts. In the event that the composition of the Panel of Experts has not been 
completed within the time frame of 44 days from the date of receipt by the responding Party of the request for the 
establishment of a Panel of Experts, the remaining expert or experts shall be selected within seven days by lot from the 
sub-list or sub-lists referred to in paragraph 3 among the individuals proposed by the Party or Parties who has or have 
not completed the procedure. In the event that the list referred to in paragraph 3 has not yet been established, the experts 
shall be selected by lot from the individuals who have been formally proposed by both Parties or, in the event that only 
one Party has made its proposal, by one of the Parties. The date of establishment of the Panel of Experts shall be the date 
on which the last of the three experts is selected.EN  12.6.2020 Official Journal of the European Union L 186/139
 
6. Unless the Parties agree otherwise within seven days from the date of establishment of the Panel of Experts, the 
terms of reference of the Panel of Experts shall be:  
"To examine, in the light of the relevant provisions of the Trade and Sustainable Development Chapter, the matter 
referred to in the request for the establishment of the Panel of Experts, and to issue reports, in accordance with 
paragraph 8 of this Article, making recommendations for the solution of the matter. ". 
7. In matters relating to the respect of the multilateral agreements as set out in Article 13.4 (Multilateral Labour 
Standards and Agreements) and Article 13.5 (Multilateral Environmental Agreements), the Panel should seek information 
and advice from the ILO or bodies of the relevant multilateral environmental agreement. Any information obtained under 
this paragraph shall be provided to both Parties for their comments.  
8. The Panel of Experts shall issue an interim and a final report to the Parties. These reports shall set out the findings 
of facts, the applicability of the relevant provisions and the basic rationale behind any findings and recommendations. The 
Panel of Experts shall issue the interim report to the Parties not later than 90 days from the date of its establishment. Any 
Party may submit written comments to the Panel of Experts on the interim report within 45 days of its issuance. After 
considering any such written comments, the Panel of Experts may modify the report and make any further examination it 
considers appropriate. The Panel of Experts shall issue the final report to the Parties no later than 150 days from the date 
of its establishment. Where it considers that the deadlines set in this paragraph cannot be met, the chairperson of the 
Panel of Experts shall notify the Parties in writing, stating the reasons for the delay and the date on which the Panel of 
Experts plans to issue its interim or final report. The Panel of Experts shall issue the final report no later than 180 days 
after the date of its establishment, unless the Parties agree otherwise. This final report shall be made publicly available 
unless otherwise mutually decided.  
9. The Parties shall discuss appropriate actions or measures to be implemented taking into account the final report of 
the Panel of Experts and the recommendations therein. The Party concerned shall inform its domestic advisory group or 
groups and the other Party of its decisions on any actions or measures to be implemented no later than 90 days, or a 
longer period of time mutually agreed by the Parties, after the final report has been submitted to the Parties. The follow- 
up to the implementation of such actions or measures shall be monitored by the Committee on Trade and Sustainable 
Development. The domestic advisory group or groups and the joint forum may submit observations to the Committee on 
Trade and Sustainable Development in this regard.  
CHAPTER 14  
Transparency  
Article 14.1  
Objective and Scope  
Recognising the impact that regulatory environment and procedures may have on trade and investment, each Party shall 
promote a predictable regulatory environment and efficient procedures for economic operators, especially small and 
medium-sized enterprises.  
Article 14.2  
Definitions  
For the purposes of this Chapter:  
(a) " interested person " means any natural or legal person that may be affected by a measure of general application; and  
(b) " measure of general application " means laws, regulations, judicial decisions, procedures and administrative rulings of 
general application that may have an impact on any matter covered by this Agreement.EN  L 186/140 Official Journal of the European Union 12.6.2020
 
Article 14.3  
Publication  
1. Each Party shall ensure that a measure of general application:  
(a) is published promptly by means of an officially designated medium, including, where possible, electronic means, in 
such a manner as to enable governments and interested persons to become acquainted with it; and  
(b) allows for a sufficient period of time between publication and entry into force of that measure, except where this is 
not possible for reasons of urgency.  
2. Each Party shall:  
(a) endeavour to publish at an early appropriate stage any proposal to adopt or amend any measure of general 
application, including, upon request, an explanation of the objective of, and rationale for, the proposal;  
(b) provide reasonable opportunities for interested persons to comment on any proposal to adopt or amend any measure 
of general application, allowing, in particular, for sufficient time for such opportunities, except where this is not 
possible for reasons of urgency; and  
(c) endeavour to take into consideration the comments received from interested persons with respect to any proposal to 
adopt or amend any measure of general application.  
Article 14.4  
Enquiries and Contact Points  
1. Each Party shall, upon the entry into force of this Agreement, designate a contact point in order to ensure the 
effective implementation of this Agreement and to facilitate communication between the Parties on any matter covered 
by this Agreement.  
2. Upon request of the other Party, the contact points shall identify the office or official responsible for the matter and 
assist, as necessary, in facilitating communication with the requesting Party.  
3. Each Party shall, within its available resources, establish or maintain appropriate mechanisms, including those 
provided for in other Chapters of this Agreement, for responding to enquiries from any interested person regarding 
any measure of general application which is proposed or in force, and how it would be applied. Enquiries may be 
addressed through contact points designated under paragraph 1 or any other mechanism as appropriate, unless a specific 
mechanism is established in this Agreement.  
4. Each Party shall provide for mechanisms available to interested persons seeking a solution to problems that have 
arisen from the application of a measure of general application under this Agreement.  
5. The Parties recognise that responses provided pursuant to this Article may be neither definitive nor legally binding, 
but for information purposes only.  
6. Each Party shall provide, upon request, an explanation of the objective of, and rationale for measures of general 
application.EN  12.6.2020 Official Journal of the European Union L 186/141
 
7. Upon request of a Party, the other Party shall promptly provide information and respond to questions pertaining to 
any measure or proposed measure of general application that the requesting Party considers might materially affect the 
operation of this Agreement, regardless of whether the requesting Party has been previously notified of that measure.  
Article 14.5  
Administration of Measures of General Application  
Each Party shall administer in a uniform, objective, impartial and reasonable manner all measures of general application. 
Each Party, in applying such measures to particular persons, goods or services of the other Party, shall:  
(a) endeavour to provide interested persons that are directly affected by proceedings, with reasonable notice, in 
accordance with its domestic procedures, when proceedings are initiated, including a description of the nature of 
the proceedings, a statement of the legal authority under which the proceedings are initiated and a general description 
of any issues in question;  
(b) afford such interested persons a reasonable opportunity to present facts and arguments in support of their positions 
prior to any final administrative action when time, the nature of the proceedings and the public interest permit; and  
(c) ensure that its procedures are based on, and in accordance with, its domestic law.  
Article 14.6  
Review and Appeal  
1. Each Party shall establish or maintain, in accordance with its domestic law, judicial, arbitral or administrative 
tribunals or procedures for the purposes of the prompt review and, where warranted, correction of administrative 
action relating to matters covered by this Agreement. Those tribunals and procedures shall be impartial and independent 
of the office or authority entrusted with administrative enforcement, and shall not have any substantial interest in the 
outcome of the matter.  
2. Each Party shall ensure that, in any such tribunals or procedures, the parties to the proceedings are provided with 
the right to:  
(a) a reasonable opportunity to support or defend their respective positions; and  
(b) a decision based on the evidence and submissions of record or, where required by its domestic law, the record 
compiled by the administrative authority.  
3. Each Party shall ensure, subject to appeal or further review as provided for in its domestic law, that the decision 
referred to in subparagraph 2(b) is implemented by, and governs the practice of, the office or authority with respect to 
the administrative action at issue.EN  L 186/142 Official Journal of the European Union 12.6.2020
 
Article 14.7  
Good Regulatory Practice and Administrative Behaviour  
1. The Parties agree to cooperate in promoting regulatory quality and performance, including through exchange of 
information and best practices on their respective regulatory reform processes and regulatory impact assessments.  
2. The Parties subscribe to the principles of good administrative behaviour and agree to cooperate in promoting such 
principles, including through the exchange of information and best practices.  
Article 14.8  
Specific Rules  
This Chapter applies without prejudice to any specific rules established in other Chapters of this Agreement.  
CHAPTER 15  
Dispute settlement  
S e c t i o n A  
O b j e c t i v e a n d s c o p e  
Article 15.1  
Objective  
The objective of this Chapter is to establish an effective and efficient mechanism for avoiding and settling any dispute 
between the Parties regarding the interpretation and application of this Agreement with a view to arriving at a mutually 
agreed solution.  
Article 15.2  
Scope  
This Chapter applies with respect to the avoidance and settlement of any dispute between the Parties regarding the 
interpretation or application of the provisions of this Agreement, except as otherwise provided for in this Agreement.  
S e c t i o n B  
C o n s u l t a t i o n s a n d m e d i a t i o n  
Article 15.3  
Consultations  
1. The Parties shall endeavour to resolve any dispute referred to in Article 15.2 (Scope) by entering into consultations 
in good faith with the aim of reaching a mutually agreed solution.  
2. A Party shall seek consultations by means of a written request to the other Party, copied to the Trade Committee 
established pursuant to Article 17.1 (Trade Committee), identifying the measure at issue and the relevant provisions of 
this Agreement.EN  12.6.2020 Official Journal of the European Union L 186/143
 
3. Consultations shall be held within 30 days of the date of receipt of the request referred to in paragraph 2 and take 
place, unless the Parties agree otherwise, in the territory of the Party to which the request is made. The consultations shall 
be deemed concluded within 45 days of the date of receipt of the request, unless both Parties agree to continue 
consultations. Consultations, in particular all information disclosed and positions taken by the Parties, shall be 
confidential and without prejudice to the rights of either Party in any further proceedings.  
4. Consultations on matters of urgency, including those matters involving perishable goods, seasonal goods or 
seasonal services, shall be held within 15 days of the date of receipt of the request referred to in paragraph 2. The 
consultations shall be deemed concluded within 20 days of the date of receipt of the request referred to in paragraph 2, 
unless both Parties agree to continue consultations.  
5. The Party that sought consultations may have recourse to Article 15.5 (Initiation of the Arbitration Procedure) if:  
(a) the other Party does not respond to the request for consultations within 15 days of the date of its receipt;  
(b) the consultations are not held within the timeframes provided for in paragraphs 3 or 4;  
(c) the Parties agree not to have consultations; or  
(d) the consultations have been concluded without a mutually agreed solution.  
6. During consultations each Party shall provide sufficient factual information for an examination of the manner in 
which the measure at issue could affect the operation and application of this Agreement.  
Article 15.4  
Mediation Mechanism  
The Parties may at any time agree to enter into a mediation procedure pursuant to Annex 15-C (Mediation Mechanism) 
with respect to any measure adversely affecting trade or liberalisation of investment between the Parties.  
S e c t i o n C  
D i s p u t e s e t t l e m e n t p r o c e d u r e s  
S u b - s e c t i o n 1  
A r b i t r a t i o n p r o c e d u r e  
Article 15.5  
Initiation of the Arbitration Procedure  
1. If the Parties fail to resolve the dispute through consultations as provided for in Article 15.3 (Consultations), the 
Party that sought consultations may request the establishment of an arbitration panel.  
2. The request for the establishment of an arbitration panel shall be made in writing to the other Party, a copy of 
which shall be submitted to the Trade Committee. The complaining Party shall identify the measure at issue in its request, 
and explain how that measure is inconsistent with the provisions of this Agreement in such a manner as to clearly 
present the legal basis for the complaint.EN  L 186/144 Official Journal of the European Union 12.6.2020
 
Article 15.6  
Terms of Reference of the Arbitration Panel  
Unless the Parties agree otherwise within 10 days of the date of the selection of the arbitrators, the terms of reference of 
the arbitration panel shall be:  
"To examine, in the light of the relevant provisions of this Agreement cited by the Parties, the matter referred to in the 
request for the establishment of an arbitration panel pursuant to Article 15.5 (Initiation of the Arbitration Procedure), to 
rule on the conformity of the measure in question with the provisions referred to in Article 15.2 (Scope), and to set out 
in its report findings of fact, the applicability of the relevant provisions and the basic rationale for any findings and 
recommendations, in accordance with Articles 15.10 (Interim Report) and 15.11 (Final Report). ". 
Article 15.7  
Establishment of the Arbitration Panel  
1. An arbitration panel shall be composed of three arbitrators.  
2. Within 10 days of the date of receipt by the Party complained against of the request for the establishment of an 
arbitration panel, the Parties shall consult in order to agree on the composition of the arbitration panel.  
3. If the Parties do not agree on the composition of the arbitration panel within the time frame provided for in 
paragraph 2, each Party may appoint an arbitrator from the sub-list of that Party established under Article 15.23 (List of 
Arbitrators) within 10 days from the expiry of the time frame provided for in paragraph 2. If a Party fails to appoint an 
arbitrator from its sub-list the arbitrator shall, upon request of the other Party, be selected by lot by the chair of the Trad e 
Committee, or the chair's delegate, from the sub-list of that Party established under Article 15.23 (List of Arbitrators).  
4. If the Parties do not agree on the chairperson of the arbitration panel within the time frame provided for in 
paragraph 2 the chair of the Trade Committee, or the chair's delegate, shall select by lot, upon request of a Party, the 
chairperson of the arbitration panel from the sub-list of chairpersons established under Article 15.23 (List of Arbitrators).  
5. The chair of the Trade Committee, or the chair's delegate, shall select the arbitrators within five days of the request 
referred to in paragraph 3 or 4.  
6. The date of establishment of the arbitration panel shall be the date on which the three selected arbitrators have 
notified the Parties of the acceptance of their appointment in accordance with Annex 15-A (Rules of Procedure).  
7. If any of the lists provided for in Article 15.23 (List of Arbitrators) have not been established or do not contain 
sufficient names when a request is made pursuant to paragraph 3 or 4, the arbitrators shall be selected by lot from 
among the individuals who have been formally proposed by both Parties, or by a Party in the event that only one Party 
has made a proposal.  
Article 15.8  
Dispute Settlement Proceedings of the Arbitration Panel  
1. The rules and procedures set out in this Article, Annexes 15-A (Rules of Procedure) and 15-B (Code of Conduct for 
Arbitrators and Mediators) shall govern the dispute settlement proceedings of an arbitration panel.  
2. Unless the Parties agree otherwise, they shall meet the arbitration panel within 10 days of its establishment in order 
to determine all matters that the Parties or the arbitration panel deem appropriate, including the timetable of the 
proceedings and the remuneration and expenses of the arbitrators in accordance with Annex 15-A (Rules of Procedure). 
Arbitrators and representatives of the Parties may take part in this meeting via telephone or video conference.EN  12.6.2020 Official Journal of the European Union L 186/145
 
3. The venue of the hearing shall be decided by mutual consent of the Parties. If the Parties do not agree on the venue 
of the hearing, it shall be held in Brussels if the complaining Party is Viet Nam and in Ha Noi if the complaining Party is 
the Union.  
4. Any hearing shall be open to the public unless otherwise provided for in Annex 15-A (Rules of Procedure).  
5. In accordance with Annex 15-A (Rules of Procedure), the Parties shall be given the opportunity to attend any of the 
presentations, statements, arguments or rebuttals in the proceedings. Any information or written submission submitted to 
the arbitration panel by a Party, including any comments on the descriptive part of the interim report, responses to 
questions by the arbitration panel and comments by a Party on those responses, shall be made available to the other 
Party.  
6. Unless the Parties agree otherwise within three days of the date of establishment of the arbitration panel, the 
arbitration panel may receive, in accordance with Annex 15-A (Rules of Procedure), unsolicited written submissions 
(amicus curiae  submissions) from a natural or legal person established in the territory of a Party.  
7. For its internal deliberations, the arbitration panel shall meet in closed session where only arbitrators take part. The 
arbitration panel may permit its assistants to be present at its deliberations. The deliberations of the arbitration panel and 
the documents submitted to it shall be kept confidential.  
Article 15.9  
Preliminary Ruling on Urgency  
If a Party so requests, the arbitration panel shall give a preliminary ruling within 10 days of its establishment on whether 
it deems the case to be urgent.  
Article 15.10  
Interim Report  
1. The arbitration panel shall issue an interim report to the Parties setting out the findings of fact, the applicability of 
relevant provisions and the basic rationale for any findings and recommendations, no later than 90 days from the date of 
establishment of the arbitration panel. When it considers that this deadline cannot be met, the chairperson of the 
arbitration panel shall notify the Parties and the Trade Committee in writing, stating the reasons for the delay and 
the date on which the arbitration panel plans to issue its interim report. The arbitration panel shall, under no circum ­
stances, issue the interim report later than 120 days after the date of establishment of the arbitration panel.  
2. A Party may submit a written request, including comments, to the arbitration panel to review precise aspects of the 
interim report within 14 days of its notification.  
3. In cases of urgency, including those involving perishable goods or seasonal goods or services, the arbitration panel 
shall make every effort to issue its interim report within 45 days and, in any case, no later than 60 days after the date of 
establishment of the arbitration panel. A Party may submit a written request, including comments, to the arbitration 
panel to review precise aspects of the interim report, within seven days of the notification of the interim report.EN  L 186/146 Official Journal of the European Union 12.6.2020
 
4. After considering any written requests, including comments, by the Parties on the interim report, the arbitration 
panel may modify its report and make any further examination that it considers appropriate.  
Article 15.11  
Final Report  
1. The arbitration panel shall issue its final report to the Parties and to the Trade Committee within 120 days of the 
date of establishment of the arbitration panel. When it considers that this deadline cannot be met, the chairperson of the 
arbitration panel shall notify the Parties and the Trade Committee in writing, stating the reasons for the delay and the 
date on which the arbitration panel plans to issue its final report. The arbitration panel shall, under no circumstances, 
issue the final report later than 150 days from the date of establishment of the arbitration panel.  
2. In cases of urgency, including those involving perishable goods or seasonal goods or services, the arbitration panel 
shall make every effort to issue its final report within 60 days of the date of its establishment. The arbitration panel shall,  
under no circumstances issue the final report later than 75 days from the date of establishment of the arbitration panel.  
3. The final report shall include a sufficient discussion of the arguments made at the interim review stage, and shall 
clearly address the comments by the Parties.  
S u b - s e c t i o n 2  
C o m p l i a n c e  
Article 15.12  
Compliance with the Final Report  
The Party complained against shall take any measure necessary to comply promptly and in good faith with the final 
report.  
Article 15.13  
Reasonable Period of Time for Compliance  
1. If immediate compliance is not possible, the Parties shall endeavour to mutually agree on the period of time to 
comply with the final report. In such a case, the Party complained against shall, no later than 30 days after the receipt of 
the final report, notify the complaining Party and the Trade Committee of the time it will require for compliance 
(hereinafter referred to as the  " reasonable period of time "). 
2. If there is disagreement between the Parties on the reasonable period of time to comply with the final report, the 
complaining Party shall, within 20 days of the receipt of the notification made in accordance with paragraph 1 by the 
Party complained against, request, in writing, the arbitration panel established pursuant to Article 15.7 (Establishment of 
the Arbitration Panel) (hereinafter referred to as the  "original arbitration panel ") to determine the length of the reasonable 
period of time. That request shall be notified to the Party complained against, with a copy thereof sent to the Trade 
Committee.  
3. The arbitration panel shall notify its ruling on the reasonable period of time to the Parties and to the Trade 
Committee within 20 days of the date of the submission of the request referred to in paragraph 2.  
4. The Party complained against shall inform, in writing, the complaining Party of its progress to comply with the final 
report at least 30 days before the expiry of the reasonable period of time.  
5. The Parties may agree to extend the reasonable period of time.EN  12.6.2020 Official Journal of the European Union L 186/147
 
Article 15.14  
Review of Measure Taken to Comply with the Final Report  
1. The Party complained against shall notify the complaining Party and the Trade Committee before the end of the 
reasonable period of time of any measure that it has taken to comply with the final report.  
2. If the Parties disagree on the existence or the consistency of any measure taken to comply with the provisions 
referred to in Article 15.2 (Scope) and notified under paragraph 1, the complaining Party may request, in writing, the 
original arbitration panel to rule on the matter. The request shall be notified to the Party complained against, with a copy 
thereof sent to the Trade Committee. The complaining Party shall identify in its request the specific measure at issue, and 
explain how such measure is inconsistent with the provisions referred to in Article 15.2 (Scope) in a manner sufficient to 
clearly present the legal basis for the complaint.  
3. The arbitration panel shall notify its ruling to the Parties and to the Trade Committee within 45 days of the date of 
the submission of the request referred to in paragraph 2.  
Article 15.15  
Temporary Remedies in Case of Non-Compliance  
1. If the Party complained against fails to notify the complaining Party and the Trade Committee of any measure taken 
to comply with the final report before the expiry of the reasonable period of time, or if the arbitration panel rules that no 
measure to comply with has been taken or that the measure notified under paragraph 1 of Article 15.14 (Review of 
Measure Taken to Comply with the Final Report) is inconsistent with that Party's obligations under the provisions referred 
to in Article 15.2 (Scope), the Party complained against shall, if so requested by the complaining Party and after 
consultations with that Party, present an offer for compensation.  
2. If the complaining Party decides not to request an offer for compensation or, in case such request is made, if no 
agreement on compensation is reached within 30 days of the end of the reasonable period of time or of the issuance of 
the arbitration panel ruling under Article 15.14 (Review of Measure Taken to Comply with the Final Report) that no 
measure to comply has been taken or that a measure taken is inconsistent with the provisions referred to in Article 15.2 
(Scope), the complaining Party shall be entitled, upon notification to the other Party and to the Trade Committee, to 
suspend obligations arising from any provision referred to in Article 15.2 (Scope) at a level equivalent to the nullification 
or impairment caused by the violation. The notification shall specify the level of suspension of obligations. The 
complaining Party may implement the suspension at any moment after the expiry of 10 days from the date of 
receipt of the notification by the Party complained against, unless the Party complained against has requested arbitration 
under paragraph 3 of this Article.  
3. If the Party complained against considers that the level of suspension of obligations is not equivalent to the 
nullification or impairment caused by the violation, it may request, in writing, the original arbitration panel to rule 
on the matter. That request shall be notified to the complaining Party and copied to the Trade Committee before the 
expiry of the period of 10 days referred to in paragraph 2. The original arbitration panel shall notify its ruling on the 
level of the suspension of obligations to the Parties and to the Trade Committee within 30 days of the date of the 
submission of the request. Obligations shall not be suspended until the original arbitration panel has notified its ruling, 
and any suspension shall be consistent with that ruling.  
4. The suspension of obligations and the compensation shall be temporary and shall not be applied after:  
(a) the Parties have reached a mutually agreed solution pursuant to Article 15.19 (Mutually Agreed Solution);  
(b) the Parties have agreed that the measure notified under paragraph 1 of Article 15.14 (Review of Measure Taken to 
Comply with the Final Report) brings the Party complained against into conformity with the provisions referred to in 
Article 15.2 (Scope); orEN  L 186/148 Official Journal of the European Union 12.6.2020
 
(c) any measure found to be inconsistent with the provisions referred to in Article 15.2 (Scope) has been withdrawn or 
amended so as to bring it into conformity with those provisions, as ruled under paragraph 3 of Article 15.14 (Review 
of Measure Taken to Comply with the Final Report).  
Article 15.16  
Review of Measure Taken to Comply After the Adoption of Temporary Remedies for Non-Compliance  
1. The Party complained against shall notify the complaining Party and the Trade Committee of any measure it has 
taken to comply with the final report of the arbitration panel following the suspension of obligations or following the 
application of compensation, as the case may be. With the exception of cases referred to in paragraph 2, the complaining 
Party shall terminate the suspension of obligations within 30 days of the date of the receipt of the notification. In the 
event that compensation has been applied, and with the exception of cases referred to in paragraph 2, the Party 
complained against may terminate the application of such compensation within 30 days from its notification that it 
has complied with the final report of the arbitration panel.  
2. If the Parties do not agree on whether the notified measure brings the Party complained against into conformity 
with the provisions referred to in Article 15.2 (Scope), within 30 days of the date of receipt of the notification, the 
complaining Party shall request, in writing, the original arbitration panel to rule on the matter. That request shall be 
notified to the Party complained against, with a copy thereof sent to the Trade Committee.  
3. The ruling of the arbitration panel shall be notified to the Parties and to the Trade Committee within 45 days of the 
date of the submission of the request. If the arbitration panel rules that the notified measure is in conformity with the 
provisions referred to in Article 15.2 (Scope), the suspension of obligations or compensation, as the case may be, shall be 
terminated. Where relevant, the level of suspension of obligations or of compensation shall be adapted in light of the 
ruling of the arbitration panel.  
S u b - s e c t i o n 3  
C o m m o n p r o v i s i o n s  
Article 15.17  
Replacement of Arbitrators  
If during arbitration proceedings the original arbitration panel, or some of its members, are unable to participate, 
withdraw or need to be replaced because the member does not comply with the requirements of the Code of 
Conduct in Annex 15-B (Code of Conduct for Arbitrators and Mediators), the procedure set out in Article 15.7 (Estab ­
lishment of the Arbitration Panel) applies. The time limit for the notification of the reports and rulings, as the case may 
be, shall be extended by 20 days.  
Article 15.18  
Suspension and Termination of Arbitration Proceedings  
1. The arbitration panel shall, at the request of both Parties, suspend its work at any time for a period agreed by the 
Parties not exceeding 12 consecutive months. It shall resume its work before the end of that suspension period at the 
written request of both Parties. The Parties shall inform the Trade Committee accordingly. The arbitration panel may also 
resume its work at the end of the suspension period at the written request of either Party. The requesting Party shall 
inform the Trade Committee and the other Party, accordingly. If a Party does not request the resumption of the 
arbitration panel's work at the expiry of the suspension period, the authority of the arbitration panel shall lapse and 
the proceedings shall be terminated. In the event of a suspension of the work of the arbitration panel, the time frames set 
out in the relevant provisions of this Chapter shall be extended by the same period of time for which the work was 
suspended. The suspension and termination of the arbitration panel's work are without prejudice to the rights of either 
Party in other proceedings subject to Article 15.24 (Choice of Forum).  
2. The Parties may agree to terminate the proceedings of the arbitration panel by jointly notifying such agreement to 
the chairperson of the arbitration panel and the Trade Committee at any time before the issuance of the final report of 
the arbitration panel.EN  12.6.2020 Official Journal of the European Union L 186/149
 
Article 15.19  
Mutually Agreed Solution  
The Parties may reach a mutually agreed solution to a dispute under this Chapter at any time. They shall jointly notify the 
Trade Committee and the chairperson of the arbitration panel, where applicable, of any such solution. If the solution 
requires approval pursuant to the relevant domestic procedures of either Party, the notification shall refer to that 
requirement and the dispute settlement procedure shall be suspended. If such approval is not required, or if the 
completion of any such domestic procedures is notified, the dispute settlement procedure shall be terminated.  
Article 15.20  
Information and Technical Advice  
At the request of a Party, or upon its own initiative, the arbitration panel may request any information it deems 
appropriate for the proceedings of the arbitration panel from any source, including the Parties involved in the 
dispute. The arbitration panel has also the right to seek the opinion of experts, as it deems appropriate. The arbitration 
panel shall consult the Parties before choosing such experts. Any information obtained under this Article must be 
disclosed and submitted to the Parties for their comments within the time frame set by the arbitration panel.  
Article 15.21  
Rules of Interpretation  
The arbitration panel shall interpret the provisions referred to in Article 15.2 (Scope) in accordance with customary rules 
of interpretation of public international law, including those codified in the  Vienna Convention on the Law of Treaties , done 
at Vienna on 23 May 1969. The arbitration panel shall also take into account relevant interpretations in reports of panels 
and of the Appellate Body adopted by the WTO Dispute Settlement Body under Annex 2 of the WTO Agreement. The 
reports and rulings of the arbitration panel shall not add to or diminish the rights and obligations of the Parties provided 
for in this Agreement.  
Article 15.22  
Decisions and Rulings of the Arbitration Panel  
1. The arbitration panel shall make every effort to take any decision by consensus. In the event that a decision cannot 
be reached by consensus, the matter at issue shall be decided by majority vote. Dissenting opinions of arbitrators shall in 
no case be disclosed.  
2. The reports and rulings of the arbitration panel shall be accepted unconditionally by the Parties. They shall not 
create any rights or obligations with respect to natural or legal persons. The reports and rulings shall set out the findings 
of fact, the applicability of the relevant provisions referred to in Article 15.2 (Scope) and the basic rationale behind any 
findings and conclusions. The Trade Committee shall make the reports and rulings of the arbitration panel publicly 
available in their entirety within 10 days of their issuance, unless it decides not to do so in order to protect confidential 
information.  
S e c t i o n D  
G e n e r a l p r o v i s i o n s  
Article 15.23  
List of Arbitrators  
1. The Trade Committee shall, no later than six months after the date of entry into force of this Agreement, establish a 
list of at least 15 individuals who are willing and able to serve as arbitrators. The list shall be composed of three sub-lists : 
(a) one sub-list for the Union;EN  L 186/150 Official Journal of the European Union 12.6.2020
 
(b) one sub-list for Viet Nam; and  
(c) one sub-list of individuals who are not nationals of either Party and do not have permanent residence in either Party 
and who shall act as chairperson of the arbitration panel.  
2 Each sub-list shall include at least five individuals. The Trade Committee shall ensure that the list is always 
maintained at this minimum number of individuals.  
3. Arbitrators shall have demonstrated expertise and experience of law and international trade. They shall be inde ­
pendent, serve in their individual capacities and not take instructions from any organisation or government, or be 
affiliated with the government of any of the Parties, and shall comply with the Code of Conduct in Annex 15-B 
(Code of Conduct for Arbitrators and Mediators).  
4. The Trade Committee may establish an additional list of 10 individuals with demonstrated expertise and experience 
in specific sectors covered by this Agreement. Subject to the agreement of the Parties, such an additional list shall be used 
to compose the arbitration panel in accordance with the procedure set out in Article 15.7 (Establishment of the 
Arbitration Panel).  
Article 15.24  
Choice of Forum  
1. Recourse to the dispute settlement procedure under this Chapter shall be without prejudice to any action in the 
WTO framework, including dispute settlement action, or under any other international agreement to which both Parties 
are party.  
2. By way of derogation from paragraph 1, a Party shall not, for a particular measure, seek redress for the breach of a 
substantially equivalent obligation under this Agreement and under the WTO Agreement or under any other international 
agreement to which both Parties are party in the relevant fora. Once dispute settlement proceedings have been initiated, a 
Party shall not bring a claim seeking redress for the breach of the substantially equivalent obligation under the other 
agreement to the other forum, unless the forum selected first fails for procedural or jurisdictional reasons to make 
findings on the claim seeking redress to that obligation.  
3. For the purposes of this Article:  
(a) dispute settlement proceedings under the WTO Agreement are deemed to be initiated by a Party's request for the 
establishment of a panel under Article 6 of the WTO  Understanding on Rules and Procedures Governing the Settlement of 
Disputes ; 
(b) dispute settlement proceedings under this Chapter are deemed to be initiated by a Party's request for the establishment 
of an arbitration panel under paragraph 1 of Article 15.5 (Initiation of the Arbitration Procedure);  
(c) dispute settlement proceedings under any other international agreement are deemed to be initiated in accordance with 
that agreement.  
4. Nothing in this Agreement shall preclude a Party from implementing the suspension of obligations authorised by 
the WTO Dispute Settlement Body. The WTO Agreement shall not be invoked to preclude a Party from suspending 
obligations in accordance with this Chapter.  
Article 15.25  
Time Limits  
1. All time limits laid down in this Chapter, including the limits for the arbitration panels to notify their reports and 
rulings, shall be counted in calendar days from the day following the act or fact to which they refer, unless otherwise 
specified.EN  12.6.2020 Official Journal of the European Union L 186/151
 
2. Any time limit referred to in this Chapter may be modified by mutual agreement of the Parties to the dispute. The 
arbitration panel may at any time propose to the Parties to modify any time limit referred to in this Chapter, stating the 
reasons for the proposal.  
Article 15.26  
Review and Modification  
The Trade Committee may decide to review and modify Annexes 15-A (Rules of Procedure), 15-B (Code of Conduct for 
Arbitrators and Mediators) and 15-C (Mediation Mechanism).  
CHAPTER 16  
Cooperation and capacity building  
Article 16.1  
Objectives and Scope  
1. The Parties affirm the importance of cooperation and capacity building for the efficient implementation of this 
Agreement, which supports the continued expansion of and creates new opportunities for trade and investment between 
them.  
2. The Parties commit to deepen cooperation in areas of mutual interest taking into consideration the different levels 
of development between the Union and Viet Nam. That cooperation shall foster sustainable development in all its 
dimensions, including sustainable growth and the reduction of poverty.  
3. This Chapter applies to all provisions on cooperation of this Agreement.  
Article 16.2  
Areas and Means of Cooperation  
1. The Parties acknowledge that cooperation shall be carried out within the existing legal and institutional framework 
and according to the rules and procedures governing the relations between the Parties.  
2. To achieve the objectives referred to in Article 16.1 (Objectives and Scope), the Parties attach particular importance 
to cooperating in the following areas:  
(a) regional cooperation and integration;  
(b) trade facilitation;  
(c) trade policy and regulations;  
(d) trade-related aspects of agriculture, fishery and forestry;  
(e) sustainable development, in particular in its environmental and labour dimensions;  
(f) small and medium-sized enterprises;  
(g) other areas identified under specific Chapters of this Agreement; andEN  L 186/152 Official Journal of the European Union 12.6.2020
 
(h) other areas of mutual interest related to this Agreement.  
3. Cooperation between the Parties shall primarily be carried out by means of exchange of information, experience and 
best practices as well as by means of policy cooperation. Where appropriate, seminars, workshops, training, studies, 
technical assistance and capacity building may be considered.  
4. The Parties acknowledge the potentially important role of the private sector in cooperation and shall support its 
involvement in order to contribute to maximising this Agreement's benefit for economic growth and development.  
Article 16.3  
Animal Welfare  
The Parties agree to cooperate on animal welfare as necessary, including technical assistance and capacity building for the 
development of animal welfare standards. For the purpose of this Article they shall consult the Committee on Sanitary 
and Phytosanitary Measures established pursuant to Article 17.2 (Specialised Committees).  
Article 16.4  
Institutional Mechanism  
1. Cooperation issues shall be discussed in the relevant specialised committees established pursuant to Article 17.2 
(Specialised Committees). In areas of cooperation outside the remit of the specialised committees, those issues shall be 
discussed within the Trade Committee.  
2. Each Party shall designate a contact point within its administration to liaise with the other Party on matters related 
to the implementation of this Chapter.  
CHAPTER 17  
Institutional, general and final provisions  
Article 17.1  
Trade Committee  
1. The Parties hereby establish a Trade Committee comprising representatives of the Parties.  
2. The Trade Committee shall meet once a year, unless otherwise decided by the Trade Committee, or in urgent cases 
at the request of a Party. The meetings of the Trade Committee shall take place alternately in the Union and in Viet Nam, 
unless otherwise agreed by the Parties. The Trade Committee shall be co-chaired by the Minister of Industry and Trade of 
Viet Nam and the Member of the European Commission responsible for Trade, or their respective delegates. The Trade 
Committee shall agree on its meeting schedule and set its agenda.  
3. The Trade Committee shall:  
(a) ensure the proper operation of this Agreement;  
(b) supervise and facilitate the implementation and application of this Agreement, and further its general aims;  
(c) supervise and coordinate the work of all specialised committees, working groups and other bodies established under 
this Agreement, recommend to those bodies any necessary action, and evaluate and adopt decisions, where provided 
for in this Agreement, regarding any subject matter referred to it by those bodies;EN  12.6.2020 Official Journal of the European Union L 186/153
 
(d) consider ways to further enhance trade and investment relations between the Parties;  
(e) without prejudice to Chapter 15 (Dispute Settlement), seek to solve problems which might arise in areas covered by 
this Agreement, or resolve disputes that may arise regarding the interpretation or application of this Agreement; and  
(f) consider any other matter of interest relating to areas covered by this Agreement.  
4. The Trade Committee may, in accordance with the relevant provisions of this Agreement:  
(a) decide to establish specialised committees, working groups or other bodies, to allocate responsibilities to them in 
order to assist it in the performance of its tasks, and to dissolve them; the Trade Committee shall determine the 
composition, remit and tasks of the specialised committees, working groups or other bodies it establishes;  
(b) communicate on issues falling under the scope of this Agreement with all interested parties, including the private 
sector, social partners, and civil society organisations;  
(c) consider and recommend to the Parties amendments to this Agreement or, in cases specifically provided for in this 
Agreement, amend, by decision, provisions of this Agreement;  
(d) adopt interpretations of the provisions of this Agreement, which shall be binding on the Parties and all bodies set up 
under this Agreement, including arbitration panels referred to under Chapter 15 (Dispute Settlement);  
(e) adopt decisions or make recommendations as envisaged by this Agreement;  
(f) adopt its own rules of procedure; and  
(g) take any other action in the exercise of its functions in accordance with this Agreement.  
5. The Trade Committee shall inform the Joint Committee set up under the Partnership and Cooperation Agreement as 
part of the common institutional framework on its activities and those of its specialised committees, as relevant, at the 
regular meetings of the Joint Committee.  
Article 17.2  
Specialised Committees  
1. The following specialised committees are hereby established under the auspices of the Trade Committee:  
(a) the Committee on Trade in Goods;  
(b) the Committee on Customs;  
(c) the Committee on Sanitary and Phytosanitary Measures;  
(d) the Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement; and  
(e) the Committee on Trade and Sustainable Development.  
2. The composition, remit and tasks of the specialised committees referred to in paragraph 1 are defined in the 
relevant chapters and protocols of this Agreement and can be modified, if necessary, by decision of the Trade Committee.EN  L 186/154 Official Journal of the European Union 12.6.2020
 
3. Unless otherwise provided for in this Agreement or agreed by the Parties, the specialised committees shall meet 
once a year. They shall also meet at the request of either Party or of the Trade Committee. They shall be co-chaired, at an 
appropriate level, by representatives of the Union and Viet Nam. The meetings shall take place alternately in the Union 
and Viet Nam, or by any other appropriate means of communication as agreed between the Parties. The specialised 
committees shall agree on their meeting schedule and set their agenda by mutual consent. Each specialised committee 
may decide its own rules of procedure in the absence of which the rules of procedure of the Trade Committee shall apply  
mutatis mutandis . 
4. The specialised committees may submit proposals for decisions to be adopted by the Trade Committee or take 
decisions when this Agreement so provides.  
5. At the request of a Party, or upon a reference from the relevant specialised committee, or when preparing a 
discussion in the Trade Committee, the Committee on Trade in Goods may address matters arising in the areas of 
customs and sanitary and phytosanitary measures if this could facilitate the resolution of a matter that cannot otherwise 
be resolved by the relevant specialised committee.  
6. The specialised committees shall inform the Trade Committee of their schedules and agenda sufficiently in advance 
of their meetings and shall report to the Trade Committee on results and conclusions of their meetings. The existence of 
a specialised committee shall not prevent either Party from bringing any matter directly to the Trade Committee.  
Article 17.3  
Working Groups  
1. The following working groups are hereby established under the auspices of the Committee on Trade in Goods:  
(a) the Working Group on Intellectual Property Rights, including Geographical Indications; and  
(b) the Working Group on Motor Vehicles and Parts.  
2. The Trade Committee may decide to establish other working groups for a specific task or subject matter.  
3. The Trade Committee shall determine the composition, remit and tasks of the working groups.  
4. Unless otherwise agreed by the Parties, working groups shall meet once a year. They shall also meet at the request 
of either Party or of the Trade Committee. They shall be co-chaired, at appropriate level, by representatives of the Union 
and Viet Nam. The meetings shall take place alternately in the Union or Viet Nam, or by any other appropriate means of 
communication as agreed between the Parties. The working groups shall agree on their meeting schedule and set their 
agenda by mutual consent. They may agree their own rules of procedure in the absence of which the rules of procedure 
of the Trade Committee shall apply  mutatis mutandis . 
5. Working groups shall inform the relevant specialised committees of their schedules and agenda sufficiently in 
advance of their meetings. They shall report on their activities at each regular meeting of the relevant specialised 
committees. The existence of a working group shall not prevent either Party from bringing any matter directly to the 
Trade Committee or the relevant specialised committees.  
Article 17.4  
Decision-Making of the Trade Committee  
1. The Trade Committee shall, for the purpose of attaining the objectives of this Agreement, have the power to take 
decisions, where provided for in this Agreement. The decisions taken shall be binding on the Parties, which shall take the 
measures necessary for the implementation of these decisions.EN  12.6.2020 Official Journal of the European Union L 186/155
 
2. The Trade Committee may make appropriate recommendations to the Parties.  
3. All decisions and recommendations of the Trade Committee shall be made by mutual consent.  
Article 17.5  
Amendments  
1. The Parties may amend this Agreement. An amendment shall enter into force after the Parties exchange written 
notifications certifying that they have completed their respective applicable legal procedures as provided for in 
Article 17.16 (Entry into Force).  
2. Notwithstanding paragraph 1, the Trade Committee may amend this Agreement as provided for in this Agreement. 
The Parties shall adopt the decision in the Trade Committee in accordance with their respective applicable legal 
procedures.  
3. Notwithstanding paragraph 1, the list of entities in Sections A (Central Government Entities) to C (Other Covered 
Entities) of Annexes 9-A (Coverage of Government Procurement for the Union) and 9-B (Coverage of Government 
Procurement for Viet Nam) may be modified in accordance with Articles 9.20 (Modification and Rectification to 
Coverage) and 9.23 (Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement).  
Article 17.6  
Evolving WTO Law  
If any provision of the WTO Agreement that the Parties have incorporated into this Agreement is amended, the Parties 
shall consult with each other with a view to finding a mutually satisfactory solution, where necessary. As a result of such 
a review, the Trade Committee may take a decision to amend this Agreement accordingly.  
Article 17.7  
Taxation  
1. Nothing in this Agreement shall affect the rights and obligations of either the Union or one of its Member States or 
Viet Nam under any tax agreement between any Member State of the Union and Viet Nam. In the event of any 
inconsistency between this Agreement and any tax agreement, that tax agreement shall prevail to the extent of such 
inconsistency.  
2. Nothing in this Agreement shall be construed as preventing the Parties from distinguishing, in the application of the 
relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with 
regard to their place of residence or with regard to the place where their capital is invested.  
3. Nothing in this Agreement shall be construed as preventing the adoption or enforcement of any measure aimed at 
preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or 
other tax arrangements or domestic fiscal legislation.EN  L 186/156 Official Journal of the European Union 12.6.2020
 
Article 17.8  
Current Account  
The Parties shall authorise, in freely convertible currency, and in accordance with the provisions of  Articles of the 
Agreement of the International Monetary Fund , as applicable, any payments and transfers with regard to transactions on 
the current account of the balance-of-payments between the Parties which fall within the scope of this Agreement, in 
particular relating to their respective specific commitments under Sub-Section 6 (Financial Services) of Section E (Regu ­
latory Framework) of Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic Commerce).  
Article 17.9  
Capital Movements  
1. With regard to transactions on the capital and financial account of balance-of-payments, the Parties shall not 
impose any restrictions on the free movement of capital relating to investments liberalised in accordance with Section 
B (Liberalisation of Investment) of Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic Commerce).  
2. The Parties shall consult each other with a view to facilitating the movement of capital between them in order to 
promote trade and investment.  
Article 17.10  
Application of Laws and Regulations relating to Capital Movements, Payments or Transfers  
Articles 17.8 (Current Account) and 17.9 (Capital Movements) shall not be construed as preventing a Party from applying 
in an equitable and non-discriminatory manner, and in a way that would not constitute a disguised restriction on trade 
and investment, its laws and regulations relating to:  
(a) bankruptcy, insolvency, bank recovery and resolution, the protection of the rights of creditors, or the prudential 
supervision of financial institutions;  
(b) issuing, trading, or dealing in financial instruments;  
(c) financial reporting or record keeping of transfers where necessary to assist law enforcement or financial regulatory 
authorities;  
(d) criminal or penal offences, deceptive or fraudulent practices;  
(e) ensuring the satisfaction of judgments in adjudicatory proceedings; or  
(f) social security, public retirement or compulsory savings schemes.  
Article 17.11  
Temporary Safeguard Measures with Regard to Capital Movements, Payments or Transfers  
In exceptional circumstances of serious difficulties for the operation of the Union's economic and monetary union, or, in 
the case of Viet Nam, for the operation of the monetary and exchange rate policy, or a threat thereof, the Party concerned 
may take safeguard measures that are strictly necessary with regard to capital movements, payments or transfers for a 
period not exceeding one year.EN  12.6.2020 Official Journal of the European Union L 186/157
 
Article 17.12  
Restrictions in Case of Balance-of-Payments or External Financial Difficulties  
1. Where a Party experiences serious balance-of-payments or external financial difficulties, or a threat thereof, it may 
adopt or maintain safeguard measures with regard to capital movements, payments or transfers, which shall:  
(a) be non-discriminatory compared to third countries in like situations;  
(b) not go beyond what is necessary to remedy the balance-of-payments or external financial difficulties;  
(c) be consistent with the  Articles of Agreement of the International Monetary Fund  as applicable;  
(d) avoid unnecessary damage to the commercial, economic and financial interests of the other Party; and  
(e) be temporary and phased out progressively as the situation improves.  
2. In the case of trade in goods, each Party may adopt restrictive measures in order to safeguard its external financial 
position or balance-of-payments. Those restrictive measures shall be in accordance with GATT 1994 and the  Under ­
standing on the Balance-of-Payments Provisions of the General Agreement on Tariffs and Trade 1994 . 
3. In the case of trade in services or the liberalisation of investments, each Party may adopt restrictive measures in 
order to safeguard its external financial position or its balance-of-payments. Those restrictive measures shall respect the 
conditions mentioned in Article XII of GATS.  
4. A Party maintaining or having adopted the measures referred to in paragraphs 1 to 3 shall promptly notify the 
other Party of them and present, as soon as possible, a time schedule for their removal.  
5. Where restrictions are adopted or maintained under this Article, consultations shall be held promptly in the 
Committee on Investment, Trade in Services, Electronic Commerce and Government Procurement unless consultations 
are held in other  fora . The consultations shall assess the balance-of-payments or external financial difficulty that led to the 
respective measures, taking into account,  inter alia , such factors as:  
(a) the nature and extent of the difficulties;  
(b) the external economic and trading environment; or  
(c) alternative corrective measures which may be available.  
The consultations shall address the compliance of any restrictive measures with paragraphs 1 to 3. All relevant findings of 
statistical or factual nature presented by the IMF shall be accepted and conclusions shall take into account the assessment 
by the IMF of the balance-of-payments and the external financial situation of the Party concerned.  
Article 17.13  
Security Exceptions  
Nothing in this Agreement shall be construed as:  
(a) requiring either Party to furnish information, the disclosure of which it considers contrary to its essential security 
interests;EN  L 186/158 Official Journal of the European Union 12.6.2020
 
(b) preventing either Party from taking any action which it considers necessary for the protection of its essential security 
interests:  
(i) connected with the production of or trade in arms, munitions and war materials and relating to traffic in other 
goods and materials and to economic activities carried out directly or indirectly for the purpose of provisioning a 
military establishment;  
(ii) relating to the supply of services carried out directly or indirectly for the purpose of provisioning a military 
establishment;  
(iii) relating to fissionable and fusionable materials or the materials from which they are derived; or  
(iv) taken in time of war or other emergency in international relations;  
or  
(c) preventing a Party from taking any action in pursuance of its obligations under the  Charter of the United Nations  for 
the purpose of maintaining international peace and security.  
Article 17.14  
Preference Utilisation  
After one year from the date of entry into force of this Agreement, the Parties shall exchange by 1 July each year annual 
import statistics for the previous year, including figures at tariff line level, on preferential and on non-preferential trade in 
goods between them.  
Article 17.15  
Disclosure of Information  
1. Nothing in this Agreement shall be construed as requiring a Party to make available confidential information, the 
disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would 
prejudice the legitimate commercial interests of particular enterprises, public or private, except where a panel requires 
confidential information in dispute settlement proceedings under Chapter 15 (Dispute Settlement). In such cases, the 
panel shall ensure that confidentiality is fully protected.  
2. When a Party submits to the Trade Committee or to specialised committees information which is considered 
confidential under its laws and regulations, the other Party shall treat that information as confidential, unless the 
submitting Party agrees otherwise.  
Article 17.16  
Entry into Force  
1. This Agreement shall be approved or ratified by the Parties in accordance with their respective applicable legal 
procedures.  
2. This Agreement shall enter into force on the first day of the second month following the month during which the 
Parties have notified each other of the completion of their applicable legal procedures for the entry into force of this 
Agreement. The Parties may agree on another date.  
3. Notifications in accordance with paragraph 2 shall be sent to the Secretary-General of the Council of the European 
Union and to the Ministry of Industry and Trade of Viet Nam.EN  12.6.2020 Official Journal of the European Union L 186/159
 
Article 17.17  
Duration  
1. This Agreement shall be valid indefinitely.  
2. Either Party may notify the other Party in writing of its intention to terminate this Agreement. The termination shall 
take effect on the last day of the sixth month after the notification.  
Article 17.18  
Fulfilment of Obligations  
1. The Parties shall take any general or specific measures required to fulfil their obligations under this Agreement. They 
shall ensure that the objectives set out in this Agreement are attained.  
2. If a Party considers that the other Party has committed a material breach of the Partnership and Cooperation 
Agreement, it may take appropriate measures with respect to this Agreement in accordance with Article 57 of the 
Partnership and Cooperation Agreement.  
Article 17.19  
Persons Exercising Delegated Governmental Authority  
Unless otherwise specified in this Agreement, each Party shall ensure that any person, including a state-owned enterprise, 
an enterprise granted special rights or privileges or a designated monopoly, that has been delegated regulatory, adminis ­
trative or other governmental authority by a Party at any level of government as provided for in its domestic legislation, 
acts in accordance with the Party's obligations as set out in this Agreement in the exercise of its authority.  
Article 17.20  
No Direct Effect  
Nothing in this Agreement shall be construed as conferring rights or imposing obligations on persons, other than those 
created between the Parties under public international law. Viet Nam may provide otherwise under its domestic law.  
Article 17.21  
Annexes, Appendices, Joint Declarations, Protocols and Understandings  
The Annexes, Appendices, Joint Declarations, Protocols and Understandings to this Agreement shall form an integral part 
thereof.  
Article 17.22  
Relations to other Agreements  
1. Unless otherwise provided for in this Agreement, previous agreements between the Member States of the Union or 
the European Community or the Union, of the one part, and Viet Nam, of the other part, are not superseded or 
terminated by this Agreement.  
2. This Agreement shall be part of the overall relations between the Union and its Member States, of the one part, and 
Viet Nam, of the other part, as provided for in the Partnership and Cooperation Agreement and shall form part of the 
common institutional framework.  
3. Nothing in this Agreement shall be construed as requiring a Party to act in a manner inconsistent with its 
obligations under the WTO Agreement.EN  L 186/160 Official Journal of the European Union 12.6.2020
 
Article 17.23  
Future Accessions to the Union  
1. The Union shall notify Viet Nam of any request for accession of a third country to the Union.  
2. During the negotiations between the Union and the third country referred to in paragraph 1, the Union shall 
endeavour to:  
(a) provide, upon request of Viet Nam, and to the extent possible, information regarding any matter covered by this 
Agreement; and  
(b) take into account concerns expressed by Viet Nam.  
3. The Union shall notify Viet Nam of the entry into force of any accession to the Union.  
4. The Trade Committee shall examine, sufficiently in advance of the date of accession of a third country to the Union, 
any effects which that accession may have on this Agreement. The Parties may, by decision of the Trade Committee, put 
in place any necessary adjustments of this Agreement or transitional arrangements.  
Article 17.24  
Territorial Application  
1. This Agreement applies:  
(a) with respect to the Union, to the territories in which the  Treaty on European Union  and the  Treaty on the Functioning of 
the European Union  are applied and under the conditions laid down in those Treaties; and  
(b) with respect to Viet Nam, to its territory.  
References to  "territory " in this Agreement shall be understood in accordance with subparagraphs (a) and (b), except as 
otherwise expressly provided for.  
2. As regards the provisions concerning the tariff treatment of goods, this Agreement also applies to those areas of the 
Union customs territory not covered by subparagraph 1(a).  
Article 17.25  
Authentic Texts  
This Agreement is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, 
French, German, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, 
Spanish, Swedish and Vietnamese languages, each text being equally authentic.  
IN WITNESS WHEREOF , the undersigned, duly authorised to this effect, have signed this AgreementEN  12.6.2020 Official Journal of the European Union L 186/161
 
Съставено  в Ханой  на  тридесети  юни  две  хиляди  и деветнадесета  година . 
Hecho en Hanoi, el treinta de junio de dos mil diecinueve.  
V Hanoji dne t řicátého června roku dva tisíce devatenáct.  
Udfærdiget i Hanoi, den tredivte juni to tusind og nitten.  
Geschehen zu Hanoi am dreißigsten Juni zweitausendneunzehn.  
Koostatud kolmekümnendal juunil kahe tuhande üheksateistkümnendal aastal Hanois.  
Ανόι , 30 Ιουνίου  του  έτους  δύο  χιλιάδες  δεκαεννιά . 
Done at Hanoi on the thirtieth day of June in the year two thousand and nineteen.  
Fait à Hanoï, le trente juin de l’année deux mille dix-neuf.  
Sastavljeno u Hanoju tridesetog lipnja dvije tisu će devetnaeste.  
Fatto a Hanoi il giorno trenta di giugno dell’anno duemiladiciannove.  
Hanoj ā, divi t ūkstoši devi ņpadsmit ā gada tr īsdesmitaj ā jūnij ā. 
Priimta Hanojuje, du t ūkstan čiai devyniolikt ųjų met ų birželio trylikt ą dien ą. 
Kelt Hanoiban, a kétezer-tizenkilencedik év június havának harmincadik napján.  
Mag ħmul f’Hanoi fit-tletin jum ta’ Ġunju tas-sena elfejn u dsatax.  
Gedaan te Hanoi, dertig juni tweeduizend negentien.  
Sporz ądzono w Hanoi dnia trzydziestego czerwca dwa tysi ące dziewi ętnastego roku.  
Feito em Hanói, ao trigésimo dia do mês de junho do ano de dois mil e dezanove.  
Încheiat la Hanoi, la treizeci iunie dou ă mii nou ăsprezece.  
V Hanoji tridsiateho júna dvetisícdevätnás ť. 
V Hanoju, trinajstega junija leta dva tiso č devetnajst.  
Tehty Hanoissa kolmantenakymmenentenä päivänä kesäkuuta vuonna kaksituhattayhdeksäntoista.  
Utfärdat i Hanoi den trettionde juni år tjugohundranitton.  
Làm tai Hà Nôi, ngày 30 tháng 6 n ăm 2019.EN  L 186/162 Official Journal of the European Union 12.6.2020
 EN  12.6.2020 Official Journal of the European Union L 186/163
 
ANNEX 2-A  
REDUCTION OR ELIMINATION OF CUSTOMS DUTIES  
S e c t i o n A  
G e n e r a l p r o v i s i o n s  
1. Except as otherwise provided for in a Party's Schedule to this Annex, the following staging categories apply pursuant 
to Article 2.7 (Reduction or Elimination of Customs Duties) to the reduction or elimination of customs duties on 
originating goods from the other Party included in Appendices 2-A-1 (Tariff Schedule of the Union) and 2-A-2 
(Tariff Schedule of Viet Nam):  
(a) customs duties on originating goods provided for in the items in staging category  "A" in a Party's Schedule shall 
be eliminated entirely and such goods shall be free of any customs duty from the date of entry into force of this 
Agreement;  
(b) customs duties on originating goods provided for in the items in staging category  " B3" in a Party's Schedule 
shall be removed in four equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(c) customs duties on originating goods provided for in the items in staging category  " B5" in a Party's Schedule 
shall be removed in six equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(d) customs duties on originating goods provided for in the items in staging category  " B7" in a Party's Schedule 
shall be removed in eight equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(e) customs duties on originating goods provided for in the items in staging category  "B9" in Viet Nam's Schedule 
shall be removed in 10 equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(f) customs duties on originating goods provided for in the items in staging category  "B10" in a Party's Schedule 
shall be removed in 11 equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(g) customs duties on originating goods provided for in the items in staging category  "B10* " in Viet Nam's Schedule 
shall be removed in 11 annual stages beginning on the date of entry into force of this Agreement, pursuant to 
the table below, and such goods shall thereafter be free of any customs duty:  
Tariff code  Year  
HS 2012  1  2  3  4  5  6  7  8  9  10  11  
2203.00.10 
2203.00.90  34 %  33 %  32 %  30 %  29 %  25 %  22 %  18 %  15 %  11 %  0 %EN  L 186/164 Official Journal of the European Union 12.6.2020
 
(h) customs duties on originating goods provided for in the items in staging category  " B10** " in Viet Nam's 
Schedule shall be removed in 11 annual stages beginning on the date of entry into force of this Agreement 
pursuant to the table below, and such goods shall thereafter be free of any customs duty:  
Tariff code  
Base 
rate  Year  
HS 2012  1  2  3  4  5  6  7  8  9  10  11  
2710.12.11 
2710.12.12 
2710.12.13 
2710.12.14 
2710.12.15 
2710.12.16  20 %  20 %  20 %  20 %  20 %  8 %  8 %  7 %  7 %  7 %  7 %  0 %  
2710.12.20  10 %  10 %  10 %  10 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  0 %  
2710.12.30  20 %  20 %  20 %  20 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  0 %  
2710.12.40 
2710.12.50 
2710.12.60  20 %  17 %  16 %  14 %  13 %  11 %  10 %  8 %  7 %  7 %  7 %  0 %  
2710.12.70  20 %  20 %  20 %  20 %  20 %  8 %  8 %  7 %  7 %  7 %  7 %  0 %  
2710.12.80 
2710.12.90  20 %  20 %  20 %  20 %  20 %  15 %  10 %  7 %  7 %  7 %  7 %  0 %  
2710.19.71 
2710.19.72  8 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  0 %  
2710.19.79 
2710.19.81 
2710.19.82 
2710.19.83  10 %  9 %  8 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  0 %  
2710.20.00  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  7 %  0 %  
2710.91.00 
2710.99.00  40 %  40 %  20 %  20 %  20 %  11 %  9 %  7 %  7 %  7 %  7 %  0 %EN  12.6.2020 Official Journal of the European Union L 186/165
 
(i) customs duties on originating goods provided for in the items in staging category  "B15" in Viet Nam's Schedule 
shall be removed in 16 equal annual stages beginning on the date of entry into force of this Agreement, and 
such goods shall thereafter be free of any customs duty;  
(j) the ad valorem component of the customs duties on originating goods provided for in the items in staging 
category A+EP in the Union's Schedule shall be eliminated upon the date of entry into force of this Agreement; 
the tariff elimination applies to the ad valorem duty only; the specific duty resulting from the entry price system 
that the Union applies to certain fruits and vegetables in accordance with the Common Customs Tariff provided 
for in Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for 
the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed 
fruit and vegetables sectors shall be maintained;  
(k) customs duties on originating goods provided for in the items in staging category  "R75" in the Union's Schedule 
shall be applied pursuant to the table below:  
Year  Customs duty (EUR / tonnes)  
2016  120  
2017  115  
2018  110  
2019  105  
2020  100  
2021  95  
2022  90  
2023  85  
2024  80  
From 2025 onwards  75  
the preferential customs duties indicated in the table above shall apply from the date of entry into force of this 
Agreement in the relevant year and onwards and the duties shall not be retroactively reduced;  
(l) tariff lines with  " CKD " indicated in the  " Base rate " and  " Category " columns in Viet Nam's Schedule are not 
applicable.  
2. The base rate of customs duty and staging category for determining the interim rate of customs duty at each stage of 
reduction for an item are specified for that item in each Party's Schedule.EN  L 186/166 Official Journal of the European Union 12.6.2020
 
3. Without prejudice to Article 2.7 (Reduction or Elimination of Customs Duties), the Union preferential customs duty 
under this Agreement shall under no circumstances be higher than the Union customs duties applied to goods 
originating in Viet Nam on the day before the date of entry into force of this Agreement. This obligation applies 
from that date until the seventh year after entry into force.  
4. Rates of customs duties in the interim stages shall be rounded down at least to the nearest 10th of a percentage 
point or, if the rate of customs duty is expressed in monetary units, at least to the nearest 10th of one euro cent in 
the case of the Union.  
5. For the purposes of this Annex, including the tariff schedules of the Parties in Appendices 2-A-1 (Tariff Schedule of 
the Union) and 2-A-2 (Tariff Schedule of Viet Nam), the first reduction shall take effect on the date of entry into 
force of this Agreement. Any subsequent annual reduction shall take effect on 1 January of the relevant year 
following the year of entry into force as provided for in Article 17.16 (Entry into Force).  
6. Appendices 2-A-1 (Tariff Schedule of the Union) and 2-A-2 (Tariff Schedule of Viet Nam) are an integral part of this 
Annex.  
7. The definitions of terms provided for in Chapter 2 (National Treatment and Market Access for Goods) apply to this 
Annex.  
S e c t i o n B  
T a r i f f r a t e q u o t a s  
1. For the administration in Year 1 of each tariff rate quota established under this Agreement, the Parties shall calculate 
the volume of that tariff rate quota by discounting the volume corresponding to the period running between 
1 January and the date of entry into force of this Agreement.  
S u b - s e c t i o n 1  
U n i o n t a r i f f r a t e q u o t a s  
1. The Union shall administer its tariff rate quotas in accordance with its internal regulations that facilitate trade 
between the Parties with a view to maximising utilisation of tariff rate quota quantities.  
Birds' egg and egg yolks tariff rate quota  
2. Originating goods classified in the tariff lines 0408.11.80, 0408.19.81, 0408.19.89, 0408.91.80 and 0408.99.80 in 
the Union Schedule shall be duty-free within an aggregated annual quantity of 500 metric tonnes.  
Garlic  
3. Originating goods classified in the tariff line 0703.20.00 in the Union Schedule shall be duty-free within an 
aggregated annual quantity of 400 metric tonnes.  
Sweetcorn  
4. Originating goods classified in the tariff lines 0710.40.00A, 2001.90.30A and 2005.80.00A in the Union's Schedule 
shall be duty-free within an aggregated annual quantity of 5 000 metric tonnes.  
The aggregated quantity of originating goods classified in the tariff lines 0710.40.00B, 2001.90.30B and 
2005.80.00B in the Union's Schedule shall not be counted in the tariff rate quota quantity.EN  12.6.2020 Official Journal of the European Union L 186/167
 
Rice  
5. Originating goods classified in the following tariff lines in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 20 000 metric tonnes expressed in husked rice equivalent: 
1006.10.21 
1006.10.23 
1006.10.25 
1006.10.27  1006.10.92 
1006.10.94 
1006.10.96 
1006.10.98  1006.20.11 
1006.20.13 
1006.20.15 
1006.20.17  1006.20.92 
1006.20.94 
1006.20.96 
1006.20.98  
6. Originating goods classified in the following tariff lines in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 30 000 metric tonnes expressed in milled rice equivalent: 
1006.30.21 
1006.30.23 
1006.30.25 
1006.30.27  1006.30.42 
1006.30.44 
1006.30.46 
1006.30.48  1006.30.61 
1006.30.63 
1006.30.65 
1006.30.98  1006.30.67 
1006.30.92 
1006.30.94 
1006.30.96  
7. Originating goods classified in the following tariff lines in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 30 000 metric tonnes expressed in milled rice equivalent: 
1006.10.21 
1006.10.23 
1006.10.25 
1006.10.27 
1006.10.92 
1006.10.94 
1006.10.96 
1006.10.98  1006.20.11 
1006.20.13 
1006.20.15 
1006.20.17 
1006.20.92 
1006.20.94 
1006.20.96 
1006.20.98  1006.30.21 
1006.30.23 
1006.30.25 
1006.30.27 
1006.30.42 
1006.30.44 
1006.30.46 
1006.30.48  1006.30.61 
1006.30.63 
1006.30.65 
1006.30.67 
1006.30.92 
1006.30.94 
1006.30.96 
1006.30.98  
8. To be eligible for duty-free import under the quota provided for in paragraph 7, the rice shall belong to one of the 
following varieties of fragrant rice:  
(a) Jasmine 85,  
(b) ST 5, ST 20,  
(c) Nang Hoa 9 (NàngHoa 9),  
(d) VD 20,  
(e) RVT,  
(f) OM 4900,EN  L 186/168 Official Journal of the European Union 12.6.2020
 
(g) OM 5451, and  
(h) Tai nguyen Cho Dao (Tàinguyên Ch ợ Đào).  
9. The list of rice varieties in paragraph 8 may be amended by a decision of the Trade Committee in accordance with 
paragraph 2 of Article 17.5 (Amendments).  
10. The consignment of rice eligible for the tariff rate quota pursuant to paragraph 7 should be accompanied by an 
authenticity certificate issued by the relevant competent authorities of Viet Nam stating that the rice belongs to one 
of the varieties mentioned in paragraph 8.  
Manioc (cassava) starch  
11. Originating goods classified in the tariff line 1108.14.00 in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 30 000 metric tonnes.  
Tuna  
12. Originating goods classified in the tariff lines 1604.14.11, 1604.14.18, 1604.14.90, 1604.19.39 and 1604.20.70 in 
the Union's Schedule shall be duty-free within an aggregated annual quantity of 11 500 metric tonnes.  
Surimi  
13. Originating goods classified in the tariff line 1604.20.05 in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 500 metric tonnes.  
Sugar and other products containing high levels of sugar  
14. Originating goods classified in the following tariff lines in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 20 000 metric tonnes expressed in raw sugar equivalent: 
1701.13.10 
1701.13.90 
1701.14.10 
1701.91.00  1701.99.10 
1701.99.90 
1702.30.50 
1702.90.50  1702.90.71 
1702.90.75 
1702.90.79 
1702.90.95  1806.10.30 
1806.10.90  
Speciality sugar  
15. Originating goods classified in the tariff line 1701.14.90 in the Union's Schedule shall be duty-free within an 
aggregated annual quantity of 400 metric tonnes.  
Mushrooms  
16. Originating goods classified in the tariff lines 0711.51.00, 2001.90.50, 2003.10.20 and 2003.10.30 in the Union's 
Schedule shall be duty-free within an aggregated annual quantity of 350 metric tonnes.  
Ethanol  
17. Originating goods classified in tariff lines 2207.10.00 and 2207.20.00 in the Union's Schedule shall be duty-free 
within an aggregated annual quantity of 1 000 metric tonnes.EN  12.6.2020 Official Journal of the European Union L 186/169
 
Mannitol, Sorbitol, Dextrins and other modified starches  
18. Originating goods classified in the tariff lines 2905.43.00, 2905.44.11, 2905.44.19, 2905.44.91, 3505.10.10, 
3505.10.90 and 3824.60.19 in the Union's Schedule shall be duty-free within an aggregated annual quantity of 
2 000 metric tonnes.  
S u b - s e c t i o n 2  
V i e t n a m t a r i f f r a t e q u o t a  
1. The implementation period, volume of quotas, administration methods and other terms and conditions relating to 
the allocation of Viet Nam tariff rate quotas shall be consistent with Viet Nam's commitments in the WTO.  
2. The in-quota customs duties on originating goods provided for in the items in staging category  "B10-in-quota " in 
Viet Nam's Schedule shall be removed in 11 equal annual stages beginning on the date of entry into force of this 
Agreement, and such goods shall thereafter be free of any in-quota customs duty.  
3. The out-of-quota customs duties on originating goods provided for in the items in staging category  "B10-in-quota " 
in Viet Nam's Schedule are unbound.EN  L 186/170 Official Journal of the European Union 12.6.2020
 
Appendix 2-A-1  
TARIFF SCHEDULE OF THE UNION  
General Notes  
1. Relation to the Combined Nomenclature (CN) of the Union  
The provisions of this Schedule are generally expressed in terms of the CN, and the interpretation of the provisions 
of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General 
Notes, Section Notes, and Chapter Notes of the CN. To the extent that the provisions of this Schedule are identical to 
the corresponding provisions of the CN, the provisions of this Schedule shall have the same meaning as the 
corresponding provisions of the CN.  
2. Base Rates of Customs Duty  
The base rates of customs duty provided for in this Schedule reflect the Union's Common Customs Tariff rates of 
duty in effect on 26 June 2012.  
3. Athletic/Sports Footwear  
Footwear covered by the ex-out description for CN codes 6403.91.11B, 6403.91.13B, 6403.91.16B, 6403.91.18B, 
6403.99.91B, 6403.99.93B, 6403.99.96B and 6403.99.98B in the Union's Schedule must have a non-slip outer sole 
manufactured from synthetic materials such as low-density polymers or have technical features such as hermetic 
pads containing gas or fluid, mechanical components specially designed to absorb impacts, or special materials such 
as low-density polymers. In addition, such shoes must have a fastening device or lacing system with a minimum of 
five eyelet holes on each side of the upper of the shoe, which gives the foot stability in the shoe. The inner sole of 
such shoes must be moulded.  
Tariff Schedule of the Union  
CN 2012  Description  Base rate  Category  Comment  
01  CHAPTER 1 - LIVE ANIMALS  
0101  Live horses, asses, mules and hinnies  
– Horses  
0101 21 00  – –  Pure-bred breeding animals  0  A  
0101 29  – –  Other  
0101 29 10  – – –  For slaughter  0  A  
0101 29 90  – – –  Other  11,5  A  
0101 30 00  –  Asses  7,7  A  
0101 90 00  –  Other  10,9  A  
0102  Live bovine animals  
– Cattle  
0102 21  – –  Pure-bred breeding animals  
0102 21 10  – – –  Heifers (female bovines that have never calved)  0  A  
0102 21 30  – – –  Cows  0  A  
0102 21 90  – – –  Other  0  A  
0102 29  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/171
 
CN 2012  Description  Base rate  Category  Comment  
0102 29 10  – – –  Of a weight not exceeding 80 kg  10,2 + 93,1 
EUR/100 kg  A  
– – –  Of a weight exceeding 80 kg but not exceeding 160 kg  
0102 29 21  – – – –  For slaughter  10,2 + 93,1 
EUR/100 kg  A 
0102 29 29  – – – –  Other  10,2 + 93,1 
EUR/100 kg  A  
– – –  Of a weight exceeding 160 kg but not exceeding 300 kg  
0102 29 41  – – – –  For slaughter  10,2 + 93,1 
EUR/100 kg  A 
0102 29 49  – – – –  Other  10,2 + 93,1 
EUR/100 kg  A  
– – –  Of a weight exceeding 300 kg  
– – – –  Heifers (female bovines that have never calved)  
0102 29 51  – – – – –  For slaughter  10,2 + 93,1 
EUR/100 kg  A 
0102 29 59  – – – – –  Other  10,2 + 93,1 
EUR/100 kg  A  
– – – –  Cows  
0102 29 61  – – – – –  For slaughter  10,2 + 93,1 
EUR/100 kg  A 
0102 29 69  – – – – –  Other  10,2 + 93,1 
EUR/100 kg  A  
– – – –  Other  
0102 29 91  – – – – –  For slaughter  10,2 + 93,1 
EUR/100 kg  A 
0102 29 99  – – – – –  Other  10,2 + 93,1 
EUR/100 kg  A  
– Buffalo  
0102 31 00  – –  Pure-bred breeding animals  0  A  
0102 39  – –  Other  
0102 39 10  – – –  Domestic species  10,2 + 93,1 
EUR/100 kg  A 
0102 39 90  – – –  Other  0  A  
0102 90  –  Other  
0102 90 20  – –  Pure-bred breeding animals  0  A  
– –  Other  
0102 90 91  – – –  Domestic species  10,2 + 93,1 
EUR/100 kg  A 
0102 90 99  – – –  Other  0  A  
0103  Live swine  
0103 10 00  –  Pure-bred breeding animals  0  A  
– Other  
0103 91  – –  Weighing less than 50 kgEN  L 186/172 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0103 91 10  – – –  Domestic species  41,2 EUR/100 kg  A  
0103 91 90  – – –  Other  0  A  
0103 92  – –  Weighing 50 kg or more  
– – –  Domestic species  
0103 92 11  – – – –  Sows having farrowed at least once, of a weight of not less 
than 160 kg  35,1 EUR/100 kg  A  
0103 92 19  – – – –  Other  41,2 EUR/100 kg  A  
0103 92 90  – – –  Other  0  A  
0104  Live sheep and goats  
0104 10  –  Sheep  
0104 10 10  – –  Pure-bred breeding animals  0  A  
– –  Other  
0104 10 30  – – –  Lambs (up to a year old)  80,5 EUR/100 kg  A  
0104 10 80  – – –  Other  80,5 EUR/100 kg  A  
0104 20  –  Goats  
0104 20 10  – –  Pure-bred breeding animals  3,2  A  
0104 20 90  – –  Other  80,5 EUR/100 kg  A  
0105  Live poultry, that is to say, fowls of the species  Gallus domesticus , 
ducks, geese, turkeys and guinea fowls  
– Weighing not more than 185 g  
0105 11  – –  Fowls of the species  Gallus domesticus  
– – –  Grandparent and parent female chicks  
0105 11 11  – – – –  Laying stocks  52 EUR/1 000 p/st  A  
0105 11 19  – – – –  Other  52 EUR/1 000 p/st  A  
– – –  Other  
0105 11 91  – – – –  Laying stocks  52 EUR/1 000 p/st  A  
0105 11 99  – – – –  Other  52 EUR/1 000 p/st  A  
0105 12 00  – –  Turkeys  152 EUR/1 000 p/st  A  
0105 13 00  – –  Ducks  52 EUR/1 000 p/st  A  
0105 14 00  – –  Geese  152 EUR/1 000 p/st  AEN  12.6.2020 Official Journal of the European Union L 186/173
 
CN 2012  Description  Base rate  Category  Comment  
0105 15 00  – –  Guinea fowls  52 EUR/1 000 p/st  A  
– Other  
0105 94 00  – –  Fowls of the species  Gallus domesticus  20,9 EUR/100 kg  A  
0105 99  – –  Other  
0105 99 10  – – –  Ducks  32,3 EUR/100 kg  A  
0105 99 20  – – –  Geese  31,6 EUR/100 kg  A  
0105 99 30  – – –  Turkeys  23,8 EUR/100 kg  A  
0105 99 50  – – –  Guinea fowls  34,5 EUR/100 kg  A  
0106  Other live animals  
– Mammals  
0106 11 00  – –  Primates  0  A  
0106 12 00  – –  Whales, dolphins and porpoises (mammals of the order 
Cetacea); manatees and dugongs (mammals of the order 
Sirenia); seals, sea lions and walruses (mammals of the 
suborder Pinnipedia)  0 A  
0106 13 00  – –  Camels and other camelids (Camelidae)  0  A  
0106 14  – –  Rabbits and hares  
0106 14 10  – – –  Domestic rabbits  3,8  A  
0106 14 90  – – –  Other  0  A  
0106 19 00  – –  Other  0  A  
0106 20 00  –  Reptiles (including snakes and turtles)  0  A  
– Birds  
0106 31 00  – –  Birds of prey  0  A  
0106 32 00  – –  Psittaciformes (including parrots, parakeets, macaws and 
cockatoos)  0 A  
0106 33 00  – –  Ostriches; emus ( Dromaius novaehollandiae ) 0  A  
0106 39  – –  Other  
0106 39 10  – – –  Pigeons  6,4  A  
0106 39 80  – – –  Other  0  A  
– Insects  
0106 41 00  – –  Bees  0  A  
0106 49 00  – –  Other  0  A  
0106 90 00  –  Other  0  A  
02  CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL  
0201  Meat of bovine animals, fresh or chilled  
0201 10 00  –  Carcases and half-carcases  12,8 + 176,8 
EUR/100 kg  AEN  L 186/174 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0201 20  –  Other cuts with bone in  
0201 20 20  – –  ‘Compensated’ quarters  12,8 + 176,8 
EUR/100 kg  A 
0201 20 30  – –  Unseparated or separated forequarters  12,8 + 141,4 
EUR/100 kg  A 
0201 20 50  – –  Unseparated or separated hindquarters  12,8 + 212,2 
EUR/100 kg  A 
0201 20 90  – –  Other  12,8 + 265,2 
EUR/100 kg  A 
0201 30 00  –  Boneless  12,8 + 303,4 
EUR/100 kg  A 
0202  Meat of bovine animals, frozen  
0202 10 00  –  Carcases and half-carcases  12,8 + 176,8 
EUR/100 kg  A 
0202 20  –  Other cuts with bone in  
0202 20 10  – –  ‘Compensated’ quarters  12,8 + 176,8 
EUR/100 kg  A 
0202 20 30  – –  Unseparated or separated forequarters  12,8 + 141,4 
EUR/100 kg  A 
0202 20 50  – –  Unseparated or separated hindquarters  12,8 + 221,1 
EUR/100 kg  A 
0202 20 90  – –  Other  12,8 + 265,3 
EUR/100 kg  A 
0202 30  –  Boneless  
0202 30 10  – –  Forequarters, whole or cut into a maximum of five pieces, 
each quarter being in a single block; ‘compensated’ quarters 
in two blocks, one of which contains the forequarter, whole or 
cut into a maximum of five pieces, and the other, the hind ­
quarter, excluding the tenderloin, in one piece  12,8 + 221,1 
EUR/100 kg  A 
0202 30 50  – –  Crop, chuck-and-blade and brisket cuts  12,8 + 221,1 
EUR/100 kg  A 
0202 30 90  – –  Other  12,8 + 304,1 
EUR/100 kg  A 
0203  Meat of swine, fresh, chilled or frozen  
– Fresh or chilled  
0203 11  – –  Carcases and half-carcases  
0203 11 10  – – –  Of domestic swine  53,6 EUR/100 kg  A  
0203 11 90  – – –  Other  0  A  
0203 12  – –  Hams, shoulders and cuts thereof, with bone in  
– – –  Of domestic swine  
0203 12 11  – – – –  Hams and cuts thereof  77,8 EUR/100 kg  A  
0203 12 19  – – – –  Shoulders and cuts thereof  60,1 EUR/100 kg  A  
0203 12 90  – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/175
 
CN 2012  Description  Base rate  Category  Comment  
0203 19  – –  Other  
– – –  Of domestic swine  
0203 19 11  – – – –  Fore-ends and cuts thereof  60,1 EUR/100 kg  A  
0203 19 13  – – – –  Loins and cuts thereof, with bone in  86,9 EUR/100 kg  A  
0203 19 15  – – – –  Bellies (streaky) and cuts thereof  46,7 EUR/100 kg  A  
– – – –  Other  
0203 19 55  – – – – –  Boneless  86,9 EUR/100 kg  A  
0203 19 59  – – – – –  Other  86,9 EUR/100 kg  A  
0203 19 90  – – –  Other  0  A  
– Frozen  
0203 21  – –  Carcases and half-carcases  
0203 21 10  – – –  Of domestic swine  53,6 EUR/100 kg  A  
0203 21 90  – – –  Other  0  A  
0203 22  – –  Hams, shoulders and cuts thereof, with bone in  
– – –  Of domestic swine  
0203 22 11  – – – –  Hams and cuts thereof  77,8 EUR/100 kg  A  
0203 22 19  – – – –  Shoulders and cuts thereof  60,1 EUR/100 kg  A  
0203 22 90  – – –  Other  0  A  
0203 29  – –  Other  
– – –  Of domestic swine  
0203 29 11  – – – –  Fore-ends and cuts thereof  60,1 EUR/100 kg  A  
0203 29 13  – – – –  Loins and cuts thereof, with bone in  86,9 EUR/100 kg  A  
0203 29 15  – – – –  Bellies (streaky) and cuts thereof  46,7 EUR/100 kg  A  
– – – –  Other  
0203 29 55  – – – – –  Boneless  86,9 EUR/100 kg  A  
0203 29 59  – – – – –  Other  86,9 EUR/100 kg  A  
0203 29 90  – – –  Other  0  A  
0204  Meat of sheep or goats, fresh, chilled or frozen  
0204 10 00  –  Carcases and half-carcases of lamb, fresh or chilled  12,8 + 171,3 
EUR/100 kg  A  
– Other meat of sheep, fresh or chilled  
0204 21 00  – –  Carcases and half-carcases  12,8 + 171,3 
EUR/100 kg  AEN  L 186/176 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0204 22  – –  Other cuts with bone in  
0204 22 10  – – –  Short forequarters  12,8 + 119,9 
EUR/100 kg  A 
0204 22 30  – – –  Chines and/or best ends  12,8 + 188,5 
EUR/100 kg  A 
0204 22 50  – – –  Legs  12,8 + 222,7 
EUR/100 kg  A 
0204 22 90  – – –  Other  12,8 + 222,7 
EUR/100 kg  A 
0204 23 00  – –  Boneless  12,8 + 311,8 
EUR/100 kg  A 
0204 30 00  –  Carcases and half-carcases of lamb, frozen  12,8 + 128,8 
EUR/100 kg  A  
– Other meat of sheep, frozen  
0204 41 00  – –  Carcases and half-carcases  12,8 + 128,8 
EUR/100 kg  A 
0204 42  – –  Other cuts with bone in  
0204 42 10  – – –  Short forequarters  12,8 + 90,2 
EUR/100 kg  A 
0204 42 30  – – –  Chines and/or best ends  12,8 + 141,7 
EUR/100 kg  A 
0204 42 50  – – –  Legs  12,8 + 167,5 
EUR/100 kg  A 
0204 42 90  – – –  Other  12,8 + 167,5 
EUR/100 kg  A 
0204 43  – –  Boneless  
0204 43 10  – – –  Of lamb  12,8 + 234,5 
EUR/100 kg  A 
0204 43 90  – – –  Other  12,8 + 234,5 
EUR/100 kg  A 
0204 50  –  Meat of goats  
– –  Fresh or chilled  
0204 50 11  – – –  Carcases and half-carcases  12,8 + 171,3 
EUR/100 kg  A 
0204 50 13  – – –  Short forequarters  12,8 + 119,9 
EUR/100 kg  A 
0204 50 15  – – –  Chines and/or best ends  12,8 + 188,5 
EUR/100 kg  A 
0204 50 19  – – –  Legs  12,8 + 222,7 
EUR/100 kg  A  
– – –  Other  
0204 50 31  – – – –  Cuts with bone in  12,8 + 222,7 
EUR/100 kg  A 
0204 50 39  – – – –  Boneless cuts  12,8 + 311,8 
EUR/100 kg  A  
– –  Frozen  
0204 50 51  – – –  Carcases and half-carcases  12,8 + 128,8 
EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/177
 
CN 2012  Description  Base rate  Category  Comment  
0204 50 53  – – –  Short forequarters  12,8 + 90,2 
EUR/100 kg  A 
0204 50 55  – – –  Chines and/or best ends  12,8 + 141,7 
EUR/100 kg  A 
0204 50 59  – – –  Legs  12,8 + 167,5 
EUR/100 kg  A  
– – –  Other  
0204 50 71  – – – –  Cuts with bone in  12,8 + 167,5 
EUR/100 kg  A 
0204 50 79  – – – –  Boneless cuts  12,8 + 234,5 
EUR/100 kg  A 
0205 00  Meat of horses, asses, mules or hinnies, fresh, chilled or frozen  
0205 00 20  –  Fresh or chilled  5,1  A  
0205 00 80  –  Frozen  5,1  A  
0206  Edible offal of bovine animals, swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or frozen  
0206 10  –  Of bovine animals, fresh or chilled  
0206 10 10  – –  For the manufacture of pharmaceutical products  0  A  
– –  Other  
0206 10 95  – – –  Thick skirt and thin skirt  12,8 + 303,4 
EUR/100 kg  A 
0206 10 98  – – –  Other  0  A  
– Of bovine animals, frozen  
0206 21 00  – –  Tongues  0  A  
0206 22 00  – –  Livers  0  A  
0206 29  – –  Other  
0206 29 10  – – –  For the manufacture of pharmaceutical products  0  A  
– – –  Other  
0206 29 91  – – – –  Thick skirt and thin skirt  12,8 + 304,1 
EUR/100 kg  A 
0206 29 99  – – – –  Other  0  A  
0206 30 00  –  Of swine, fresh or chilled  0  A  
– Of swine, frozen  
0206 41 00  – –  Livers  0  A  
0206 49 00  – –  Other  0  A  
0206 80  –  Other, fresh or chilled  
0206 80 10  – –  For the manufacture of pharmaceutical products  0  A  
– –  Other  
0206 80 91  – – –  Of horses, asses, mules and hinnies  6,4  A  
0206 80 99  – – –  Of sheep and goats  0  A  
0206 90  –  Other, frozenEN  L 186/178 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0206 90 10  – –  For the manufacture of pharmaceutical products  0  A  
– –  Other  
0206 90 91  – – –  Of horses, asses, mules and hinnies  6,4  A  
0206 90 99  – – –  Of sheep and goats  0  A  
0207  Meat and edible offal, of the poultry of heading 0105, fresh, 
chilled or frozen  
– Of fowls of the species  Gallus domesticus  
0207 11  – –  Not cut in pieces, fresh or chilled  
0207 11 10  – – –  Plucked and gutted, with heads and feet, known as 
‘83 % chickens’  26,2 EUR/100 kg  B7  
0207 11 30  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘70 % chickens’  29,9 EUR/100 kg  B7  
0207 11 90  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘65 % chickens’, 
or otherwise presented  32,5 EUR/100 kg  B7  
0207 12  – –  Not cut in pieces, frozen  
0207 12 10  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘70 % chickens’  29,9 EUR/100 kg  B7  
0207 12 90  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘65 % chickens’, 
or otherwise presented  32,5 EUR/100 kg  B7  
0207 13  – –  Cuts and offal, fresh or chilled  
– – –  Cuts  
0207 13 10  – – – –  Boneless  102,4 EUR/100 kg  B7  
– – – –  With bone in  
0207 13 20  – – – – –  Halves or quarters  35,8 EUR/100 kg  B7  
0207 13 30  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 13 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 13 50  – – – – –  Breasts and cuts thereof  60,2 EUR/100 kg  B7  
0207 13 60  – – – – –  Legs and cuts thereof  46,3 EUR/100 kg  B7  
0207 13 70  – – – – –  Other  100,8 EUR/100 kg  B7  
– – –  Offal  
0207 13 91  – – – –  Livers  6,4  B7  
0207 13 99  – – – –  Other  18,7 EUR/100 kg  B7EN  12.6.2020 Official Journal of the European Union L 186/179
 
CN 2012  Description  Base rate  Category  Comment  
0207 14  – –  Cuts and offal, frozen  
– – –  Cuts  
0207 14 10  – – – –  Boneless  102,4 EUR/100 kg  B7  
– – – –  With bone in  
0207 14 20  – – – – –  Halves or quarters  35,8 EUR/100 kg  B7  
0207 14 30  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 14 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 14 50  – – – – –  Breasts and cuts thereof  60,2 EUR/100 kg  B7  
0207 14 60  – – – – –  Legs and cuts thereof  46,3 EUR/100 kg  B7  
0207 14 70  – – – – –  Other  100,8 EUR/100 kg  B7  
– – –  Offal  
0207 14 91  – – – –  Livers  6,4  B7  
0207 14 99  – – – –  Other  18,7 EUR/100 kg  B7  
– Of turkeys  
0207 24  – –  Not cut in pieces, fresh or chilled  
0207 24 10  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘80 % turkeys’  34 EUR/100 kg  B7  
0207 24 90  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘73 % turkeys’, 
or otherwise presented  37,3 EUR/100 kg  B7  
0207 25  – –  Not cut in pieces, frozen  
0207 25 10  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘80 % turkeys’  34 EUR/100 kg  B7  
0207 25 90  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘73 % turkeys’, 
or otherwise presented  37,3 EUR/100 kg  B7  
0207 26  – –  Cuts and offal, fresh or chilled  
– – –  Cuts  
0207 26 10  – – – –  Boneless  85,1 EUR/100 kg  B7  
– – – –  With bone in  
0207 26 20  – – – – –  Halves or quarters  41 EUR/100 kg  B7  
0207 26 30  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 26 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7EN  L 186/180 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0207 26 50  – – – – –  Breasts and cuts thereof  67,9 EUR/100 kg  B7  
– – – – –  Legs and cuts thereof  
0207 26 60  – – – – – –  Drumsticks and cuts of drumsticks  25,5 EUR/100 kg  B7  
0207 26 70  – – – – – –  Other  46 EUR/100 kg  B7  
0207 26 80  – – – – –  Other  83 EUR/100 kg  B7  
– – –  Offal  
0207 26 91  – – – –  Livers  6,4  B7  
0207 26 99  – – – –  Other  18,7 EUR/100 kg  B7  
0207 27  – –  Cuts and offal, frozen  
– – –  Cuts  
0207 27 10  – – – –  Boneless  85,1 EUR/100 kg  B7  
– – – –  With bone in  
0207 27 20  – – – – –  Halves or quarters  41 EUR/100 kg  B7  
0207 27 30  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 27 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 27 50  – – – – –  Breasts and cuts thereof  67,9 EUR/100 kg  B7  
– – – – –  Legs and cuts thereof  
0207 27 60  – – – – – –  Drumsticks and cuts thereof  25,5 EUR/100 kg  B7  
0207 27 70  – – – – – –  Other  46 EUR/100 kg  B7  
0207 27 80  – – – – –  Other  83 EUR/100 kg  B7  
– – –  Offal  
0207 27 91  – – – –  Livers  6,4  B7  
0207 27 99  – – – –  Other  18,7 EUR/100 kg  B7  
– Of ducks  
0207 41  – –  Not cut in pieces, fresh or chilled  
0207 41 20  – – –  Plucked, bled, gutted but not drawn, with heads and feet, 
known as ‘85 % ducks’  38 EUR/100 kg  B7  
0207 41 30  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘70 % ducks’  46,2 EUR/100 kg  B7EN  12.6.2020 Official Journal of the European Union L 186/181
 
CN 2012  Description  Base rate  Category  Comment  
0207 41 80  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘63 % ducks’, 
or otherwise presented  51,3 EUR/100 kg  B7  
0207 42  – –  Not cut in pieces, frozen  
0207 42 30  – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as ‘70 % ducks’  46,2 EUR/100 kg  B7  
0207 42 80  – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as ‘63 % ducks’, 
or otherwise presented  51,3 EUR/100 kg  B7  
0207 43 00  – –  Fatty livers, fresh or chilled  0  A  
0207 44  – –  Other, fresh or chilled  
– – –  Cuts  
0207 44 10  – – – –  Boneless  128,3 EUR/100 kg  B7  
– – – –  With bone in  
0207 44 21  – – – – –  Halves or quarters  56,4 EUR/100 kg  B7  
0207 44 31  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 44 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 44 51  – – – – –  Breasts and cuts thereof  115,5 EUR/100 kg  B7  
0207 44 61  – – – – –  Legs and cuts thereof  46,3 EUR/100 kg  B7  
0207 44 71  – – – – –  Paletots  66 EUR/100 kg  B7  
0207 44 81  – – – – –  Other  123,2 EUR/100 kg  B7  
– – –  Offal  
0207 44 91  – – – –  Livers, other than fatty livers  6,4  B7  
0207 44 99  – – – –  Other  18,7 EUR/100 kg  B7  
0207 45  – –  Other, frozen  
– – –  Cuts  
0207 45 10  – – – –  Boneless  128,3 EUR/100 kg  B7  
– – – –  With bone in  
0207 45 21  – – – – –  Halves or quarters  56,4 EUR/100 kg  B7  
0207 45 31  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 45 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7EN  L 186/182 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0207 45 51  – – – – –  Breasts and cuts thereof  115,5 EUR/100 kg  B7  
0207 45 61  – – – – –  Legs and cuts thereof  46,3 EUR/100 kg  B7  
0207 45 71  – – – – –  Paletots  66 EUR/100 kg  B7  
0207 45 81  – – – – –  Other  123,2 EUR/100 kg  B7  
– – –  Offal  
– – – –  Livers  
0207 45 93  – – – – –  Fatty livers  0  A  
0207 45 95  – – – – –  Other  6,4  B7  
0207 45 99  – – – –  Other  18,7 EUR/100 kg  B7  
– Of geese  
0207 51  – –  Not cut in pieces, fresh or chilled  
0207 51 10  – – –  Plucked, bled, not drawn, with heads and feet, known as 
‘82 % geese’  45,1 EUR/100 kg  B7  
0207 51 90  – – –  Plucked and drawn, without heads and feet, with or without 
hearts and gizzards, known as ‘75 % geese’, or otherwise 
presented  48,1 EUR/100 kg  B7  
0207 52  – –  Not cut in pieces, frozen  
0207 52 10  – – –  Plucked, bled, not drawn, with heads and feet, known as 
‘82 % geese’  45,1 EUR/100 kg  B7  
0207 52 90  – – –  Plucked and drawn, without heads and feet, with or without 
hearts and gizzards, known as ‘75 % geese’, or otherwise 
presented  48,1 EUR/100 kg  B7  
0207 53 00  – –  Fatty livers, fresh or chilled  0  A  
0207 54  – –  Other, fresh or chilled  
– – –  Cuts  
0207 54 10  – – – –  Boneless  110,5 EUR/100 kg  B7  
– – – –  With bone in  
0207 54 21  – – – – –  Halves or quarters  52,9 EUR/100 kg  B7  
0207 54 31  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 54 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 54 51  – – – – –  Breasts and cuts thereof  86,5 EUR/100 kg  B7  
0207 54 61  – – – – –  Legs and cuts thereof  69,7 EUR/100 kg  B7  
0207 54 71  – – – – –  Paletots  66 EUR/100 kg  B7EN  12.6.2020 Official Journal of the European Union L 186/183
 
CN 2012  Description  Base rate  Category  Comment  
0207 54 81  – – – – –  Other  123,2 EUR/100 kg  B7  
– – –  Offal  
0207 54 91  – – – –  Livers, other than fatty livers  6,4  B7  
0207 54 99  – – – –  Other  18,7 EUR/100 kg  B7  
0207 55  – –  Other, frozen  
– – –  Cuts  
0207 55 10  – – – –  Boneless  110,5 EUR/100 kg  B7  
– – – –  With bone in  
0207 55 21  – – – – –  Halves or quarters  52,9 EUR/100 kg  B7  
0207 55 31  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 55 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7  
0207 55 51  – – – – –  Breasts and cuts thereof  86,5 EUR/100 kg  B7  
0207 55 61  – – – – –  Legs and cuts thereof  69,7 EUR/100 kg  B7  
0207 55 71  – – – – –  Paletots  66 EUR/100 kg  B7  
0207 55 81  – – – – –  Other  123,2 EUR/100 kg  B7  
– – –  Offal  
– – – –  Livers  
0207 55 93  – – – – –  Fatty livers  0  A  
0207 55 95  – – – – –  Other  6,4  B7  
0207 55 99  – – – –  Other  18,7 EUR/100 kg  B7  
0207 60  –  Of guinea fowls  
0207 60 05  – –  Not cut in pieces, fresh, chilled or frozen  49,3 EUR/100 kg  B7  
– –  Other, fresh, chilled or frozen  
– – –  Cuts  
0207 60 10  – – – –  Boneless  128,3 EUR/100 kg  B7  
– – – –  With bone in  
0207 60 21  – – – – –  Halves or quarters  54,2 EUR/100 kg  B7  
0207 60 31  – – – – –  Whole wings, with or without tips  26,9 EUR/100 kg  B7  
0207 60 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips  18,7 EUR/100 kg  B7EN  L 186/184 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0207 60 51  – – – – –  Breasts and cuts thereof  115,5 EUR/100 kg  B7  
0207 60 61  – – – – –  Legs and cuts thereof  46,3 EUR/100 kg  B7  
0207 60 81  – – – – –  Other  123,2 EUR/100 kg  B7  
– – –  Offal  
0207 60 91  – – – –  Livers  6,4  B7  
0207 60 99  – – – –  Other  18,7 EUR/100 kg  B7  
0208  Other meat and edible meat offal, fresh, chilled or frozen  
0208 10  –  Of rabbits or hares  
0208 10 10  – –  Of domestic rabbits  6,4  A  
0208 10 90  – –  Other  0  A  
0208 30 00  –  Of primates  9  A  
0208 40  –  Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia); of seals, sea lions and walruses (mammals of the 
suborder Pinnipedia)  
0208 40 10  – –  Whale meat  6,4  B5  
0208 40 20  – –  Seal meat  6,4  B5  
0208 40 80  – –  Other  9  B7  
0208 50 00  –  Of reptiles (including snakes and turtles)  9  A  
0208 60 00  –  Of camels and other camelids (Camelidae)  9  A  
0208 90  –  Other  
0208 90 10  – –  Of domestic pigeons  6,4  A  
0208 90 30  – –  Of game, other than of rabbits or hares  0  A  
0208 90 60  – –  Of reindeer  9  A  
0208 90 70  – –  Frogs legs  6,4  A  
0208 90 98  – –  Other  9  A  
0209  Pig fat, free of lean meat, and poultry fat, not rendered or 
otherwise extracted, fresh, chilled, frozen, salted, in brine, dried 
or smoked  
0209 10  –  Of pigs  
– –  Subcutaneous pig fat  
0209 10 11  – – –  Fresh, chilled, frozen, salted or in brine  21,4 EUR/100 kg  A  
0209 10 19  – – –  Dried or smoked  23,6 EUR/100 kg  A  
0209 10 90  – –  Pig fat, other than that of subheading 0209 10 11 or 
0209 10 19  12,9 EUR/100 kg  A  
0209 90 00  –  Other  41,5 EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/185
 
CN 2012  Description  Base rate  Category  Comment  
0210  Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal  
– Meat of swine  
0210 11  – –  Hams, shoulders and cuts thereof, with bone in  
– – –  Of domestic swine  
– – – –  Salted or in brine  
0210 11 11  – – – – –  Hams and cuts thereof  77,8 EUR/100 kg  A  
0210 11 19  – – – – –  Shoulders and cuts thereof  60,1 EUR/100 kg  A  
– – – –  Dried or smoked  
0210 11 31  – – – – –  Hams and cuts thereof  151,2 EUR/100 kg  A  
0210 11 39  – – – – –  Shoulders and cuts thereof  119 EUR/100 kg  A  
0210 11 90  – – –  Other  15,4  A  
0210 12  – –  Bellies (streaky) and cuts thereof  
– – –  Of domestic swine  
0210 12 11  – – – –  Salted or in brine  46,7 EUR/100 kg  A  
0210 12 19  – – – –  Dried or smoked  77,8 EUR/100 kg  A  
0210 12 90  – – –  Other  15,4  A  
0210 19  – –  Other  
– – –  Of domestic swine  
– – – –  Salted or in brine  
0210 19 10  – – – – –  Bacon sides or spencers  68,7 EUR/100 kg  A  
0210 19 20  – – – – –  Three-quarter sides or middles  75,1 EUR/100 kg  A  
0210 19 30  – – – – –  Fore-ends and cuts thereof  60,1 EUR/100 kg  A  
0210 19 40  – – – – –  Loins and cuts thereof  86,9 EUR/100 kg  A  
0210 19 50  – – – – –  Other  86,9 EUR/100 kg  A  
– – – –  Dried or smoked  
0210 19 60  – – – – –  Fore-ends and cuts thereof  119 EUR/100 kg  A  
0210 19 70  – – – – –  Loins and cuts thereof  149,6 EUR/100 kg  A  
– – – – –  Other  
0210 19 81  – – – – – –  Boneless  151,2 EUR/100 kg  AEN  L 186/186 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0210 19 89  – – – – – –  Other  151,2 EUR/100 kg  A  
0210 19 90  – – –  Other  15,4  A  
0210 20  –  Meat of bovine animals  
0210 20 10  – –  With bone in  15,4 + 265,2 
EUR/100 kg  A 
0210 20 90  – –  Boneless  15,4 + 303,4 
EUR/100 kg  A  
– Other, including edible flours and meals of meat or meat offal  
0210 91 00  – –  Of primates  15,4  A  
0210 92  – –  Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia); of seals, sea lions and walruses (mammals of the 
suborder Pinnipedia)  
0210 92 10  – – –  Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia)  15,4  B7  
– – –  Other  
0210 92 91  – – – –  Meat  130 EUR/100 kg  B7  
0210 92 92  – – – –  Offal  15,4  B7  
0210 92 99  – – – –  Edible flours and meals of meat or meat offal  15,4 + 303,4 
EUR/100 kg  B7  
0210 93 00  – –  Of reptiles (including snakes and turtles)  15,4  A  
0210 99  – –  Other  
– – –  Meat  
0210 99 10  – – – –  Of horses, salted, in brine or dried  6,4  A  
– – – –  Of sheep and goats  
0210 99 21  – – – – –  With bone in  222,7 EUR/100 kg  A  
0210 99 29  – – – – –  Boneless  311,8 EUR/100 kg  A  
0210 99 31  – – – –  Of reindeer  15,4  A  
0210 99 39  – – – –  Other  1300 EUR/1 000 kg  B7  
– – –  Offal  
– – – –  Of domestic swine  
0210 99 41  – – – – –  Livers  64,9 EUR/100 kg  A  
0210 99 49  – – – – –  Other  47,2 EUR/100 kg  A  
– – – –  Of bovine animals  
0210 99 51  – – – – –  Thick skirt and thin skirt  15,4 + 303,4 
EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/187
 
CN 2012  Description  Base rate  Category  Comment  
0210 99 59  – – – – –  Other  12,8  A  
– – – –  Other  
– – – – –  Poultry liver  
0210 99 71  – – – – – –  Fatty livers of geese or ducks, salted or in brine  0  A  
0210 99 79  – – – – – –  Other  6,4  A  
0210 99 85  – – – – –  Other  15,4  A  
0210 99 90  – – –  Edible flours and meals of meat or meat offal  15,4 + 303,4 
EUR/100 kg  A 
03  CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND 
OTHER AQUATIC INVERTEBRATES  
0301  Live fish  
– Ornamental fish  
0301 11 00  – –  Freshwater fish  0  A  
0301 19 00  – –  Other  7,5  A  
– Other live fish  
0301 91  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0301 91 10  – – –  Of the species  Oncorhynchus apache  or  Oncorhynchus chrysog ­
aster  8 A  
0301 91 90  – – –  Other  12  A  
0301 92  – –  Eels ( Anguilla  spp.)  
0301 92 10  – – –  Of a length of less than 12 cm  0  A  
0301 92 30  – – –  Of a length of 12 cm or more but less than 20 cm  0  A  
0301 92 90  – – –  Of a length of 20 cm or more  0  A  
0301 93 00  – –  Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon 
idellus , Hypophthalmichthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon 
piceus ) 8 A  
0301 94  – –  Atlantic and Pacific bluefin tuna ( Thunnus thynnus , Thunnus 
orientalis ) 
0301 94 10  – – –  Atlantic bluefin tuna ( Thunnus thynnus ) 16  A  
0301 94 90  – – –  Pacific bluefin tuna ( Thunnus orientalis ) 16  A  
0301 95 00  – –  Southern bluefin tuna ( Thunnus maccoyii ) 16  A  
0301 99  – –  Other  
– – –  Freshwater fish  
0301 99 11  – – – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 A  
0301 99 18  – – – –  Other  8  A  
0301 99 85  – – –  Other  16  AEN  L 186/188 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0302  Fish, fresh or chilled, excluding fish fillets and other fish meat of 
heading 0304  
– Salmonidae, excluding livers and roes  
0302 11  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0302 11 10  – – –  Of the species  Oncorhynchus apache  or  Oncorhynchus chrysog ­
aster  8 B3  
0302 11 20  – – –  Of the species  Oncorhynchus mykiss , with heads and gills on, 
gutted, weighing more than 1,2 kg each, or with heads off, 
gilled and gutted, weighing more than 1 kg each  12  B3  
0302 11 80  – – –  Other  12  B3  
0302 13 00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ) 2 A  
0302 14 00  – –  Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 A  
0302 19 00  – –  Other  8  A  
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae), excluding livers and roes  
0302 21  – –  Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , 
Hippoglossus stenolepis ) 
0302 21 10  – – –  Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 8  A  
0302 21 30  – – –  Atlantic halibut ( Hippoglossus hippoglossus ) 8  A  
0302 21 90  – – –  Pacific halibut ( Hippoglossus stenolepis ) 15  B3  
0302 22 00  – –  Plaice ( Pleuronectes platessa ) 7,5  A  
0302 23 00  – –  Sole ( Solea  spp.)  15  B3  
0302 24 00  – –  Turbot ( Psetta maxima ) 15  B3  
0302 29  – –  Other  
0302 29 10  – – –  Megrim ( Lepidorhombus  spp.)  15  B3  
0302 29 80  – – –  Other  15  B3  
– Tuna (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis ), excluding livers and roes  
0302 31  – –  Albacore or longfinned tuna ( Thunnus alalunga ) 
0302 31 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 31 90  – – –  Other  22  A  
0302 32  – –  Yellowfin tuna ( Thunnus albacares ) 
0302 32 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 32 90  – – –  Other  22  A  
0302 33  – –  Skipjack or stripe-bellied bonito  
0302 33 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 33 90  – – –  Other  22  A  
0302 34  – –  Bigeye tuna ( Thunnus obesus )EN  12.6.2020 Official Journal of the European Union L 186/189
 
CN 2012  Description  Base rate  Category  Comment  
0302 34 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 34 90  – – –  Other  22  A  
0302 35  – –  Atlantic and Pacific bluefin tuna ( Thunnus thynnus , Thunnus 
orientalis ) 
– – –  Atlantic bluefin tuna ( Thunnus thynnus ) 
0302 35 11  – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0302 35 19  – – – –  Other  22  A  
– – –  Pacific bluefin tuna ( Thunnus orientalis ) 
0302 35 91  – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0302 35 99  – – – –  Other  22  A  
0302 36  – –  Southern bluefin tuna ( Thunnus maccoyii ) 
0302 36 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 36 90  – – –  Other  22  A  
0302 39  – –  Other  
0302 39 20  – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 39 80  – – –  Other  22  B5  
– Herring ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis  
spp.), sardines ( Sardina pilchardus , Sardinops  spp.), sardinella 
(Sardinella  spp.), brisling or sprats ( Sprattus sprattus ), mackerel 
(Scomber scombrus , Scomber australasicus , Scomber japonicus ), jack 
and horse mackerel ( Trachurus  spp.), cobia ( Rachycentron 
canadum ) and swordfish ( Xiphias gladius ), excluding livers and 
roes  
0302 41 00  – –  Herring ( Clupea harengus , Clupea pallasii ) 15  B3  
0302 42 00  – –  Anchovies ( Engraulis  spp.)  15  B3  
0302 43  – –  Sardines ( Sardina pilchardus , Sardinops  spp.), sardinella ( Sar ­
dinella  spp.), brisling or sprats ( Sprattus sprattus ) 
0302 43 10  – – –  Sardines of the species  Sardina pilchardus  23  B3  
0302 43 30  – – –  Sardines of the genus  Sardinops ; sardinella 
(Sardinella  spp.)  15  A  
0302 43 90  – – –  Brisling or sprats ( Sprattus sprattus ) 13  B3  
0302 44 00  – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber 
japonicus ) 20  B3  
0302 45  – –  Jack and horse mackerel ( Trachurus  spp.)  
0302 45 10  – – –  Atlantic horse mackerel ( Trachurus trachurus ) 15  A  
0302 45 30  – – –  Chilean jack mackerel ( Trachurus murphyi ) 15  A  
0302 45 90  – – –  Other  15  A  
0302 46 00  – –  Cobia ( Rachycentron canadum ) 15  A  
0302 47 00  – –  Swordfish ( Xiphias gladius ) 15  B3  
– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding livers and roes  
0302 51  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus )EN  L 186/190 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0302 51 10  – – –  Of the species  Gadus morhua  12  A  
0302 51 90  – – –  Other  12  A  
0302 52 00  – –  Haddock ( Melanogrammus aeglefinus ) 7,5  A  
0302 53 00  – –  Coalfish ( Pollachius virens ) 7,5  A  
0302 54  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  
– – –  Hake of the genus  Merluccius  
0302 54 11  – – – –  Cape hake (shallow-water hake) ( Merluccius capensis ) and 
deepwater hake (deepwater Cape hake) ( Merluccius para ­
doxus ) 15  A  
0302 54 15  – – – –  Southern hake ( Merluccius australis ) 15  A  
0302 54 19  – – – –  Other  15  A  
0302 54 90  – – –  Hake of the genus  Urophycis  15  A  
0302 55 00  – –  Alaska pollack ( Theragra chalcogramma ) 7,5  A  
0302 56 00  – –  Blue whiting ( Micromesistius poutassou , Micromesistius australis ) 7,5  A  
0302 59  – –  Other  
0302 59 10  – – –  Fish of the species  Boreogadus saida  12  A  
0302 59 20  – – –  Whiting ( Merlangius merlangus ) 7,5  A  
0302 59 30  – – –  Pollack ( Pollachius pollachius ) 7,5  A  
0302 59 40  – – –  Ling ( Molva  spp.)  7,5  A  
0302 59 90  – – –  Other  15  A  
– Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile 
perch ( Lates niloticus ) and snakeheads ( Channa  spp.), excluding 
livers and roes  
0302 71 00  – –  Tilapia ( Oreochromis  spp.)  8  B3  
0302 72 00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  8  B3  
0302 73 00  – –  Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon 
idellus , Hypophthalmichthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon 
piceus ) 8 A  
0302 74 00  – –  Eels ( Anguilla  spp.)  0  A  
0302 79 00  – –  Other  8  A  
– Other fish, excluding livers and roes  
0302 81  – –  Dogfish and other sharks  
0302 81 10  – – –  Dogfish of the species  Squalus acanthias  6  B3  
0302 81 20  – – –  Dogfish of the species  Scyliorhinus  spp.  6  B3  
0302 81 30  – – –  Porbeagle shark ( Lamna nasus ) 8  B3  
0302 81 90  – – –  Other  8  B3  
0302 82 00  – –  Rays and skates (Rajidae)  15  B3  
0302 83 00  – –  Toothfish ( Dissostichus  spp.)  15  B5  
0302 84  – –  Sea bass ( Dicentrarchus  spp.)EN  12.6.2020 Official Journal of the European Union L 186/191
 
CN 2012  Description  Base rate  Category  Comment  
0302 84 10  – – –  European sea bass ( Dicentrarchus labrax ) 15  B3  
0302 84 90  – – –  Other  15  B3  
0302 85  – –  Sea bream (Sparidae)  
0302 85 10  – – –  Of the species  Dentex dentex  or  Pagellus  spp.  15  B3  
0302 85 30  – – –  Gilt-head sea bream ( Sparus aurata ) 15  B3  
0302 85 90  – – –  Other  15  B3  
0302 89  – –  Other  
0302 89 10  – – –  Freshwater fish  8  B3  
– – –  Other  
– – – –  Fish of the genus  Euthynnus , other than the skipjack or 
stripe-bellied bonito ( Euthynnus (Katsuwonus) pelamis ) 
mentioned in subheading 0302 33  
0302 89 21  – – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0302 89 29  – – – – –  Other  22  B5  
– – – –  Redfish ( Sebastes  spp.)  
0302 89 31  – – – – –  Of the species  Sebastes marinus  7,5  A  
0302 89 39  – – – – –  Other  7,5  A  
0302 89 40  – – – –  Ray's bream ( Brama  spp.)  15  B3  
0302 89 50  – – – –  Monkfish ( Lophius  spp.)  15  B3  
0302 89 60  – – – –  Pink cusk-eel ( Genypterus blacodes ) 7,5  A  
0302 89 90  – – – –  Other  15  B3  
0302 90 00  –  Livers and roes  10  A  
0303  Fish, frozen, excluding fish fillets and other fish meat of 
heading 0304  
– Salmonidae, excluding livers and roes  
0303 11 00  – –  Sockeye salmon (red salmon) ( Oncorhynchus nerka ) 2  A  
0303 12 00  – –  Other Pacific salmon ( Oncorhynchus gorbuscha , Oncorhynchus 
keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncor ­
hynchus masou  and  Oncorhynchus rhodurus ) 2 A  
0303 13 00  – –  Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 A  
0303 14  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0303 14 10  – – –  Of the species  Oncorhynchus apache  or  Oncorhynchus chrysog ­
aster  9 A  
0303 14 20  – – –  Of the species  Oncorhynchus mykiss , with heads and gills on, 
gutted, weighing more than 1,2 kg each, or with heads off, 
gilled and gutted, weighing more than 1 kg each  12  A  
0303 14 90  – – –  Other  12  B3EN  L 186/192 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0303 19 00  – –  Other  9  B3  
– Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile 
perch ( Lates niloticus ) and snakeheads ( Channa  spp.), excluding 
livers and roes  
0303 23 00  – –  Tilapia ( Oreochromis  spp.)  8  B5  
0303 24 00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  8  B3  
0303 25 00  – –  Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon 
idellus , Hypophthalmichthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon 
piceus ) 8 B5  
0303 26 00  – –  Eels ( Anguilla  spp.)  0  A  
0303 29 00  – –  Other  8  B3  
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae), excluding livers and roes  
0303 31  – –  Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , 
Hippoglossus stenolepis ) 
0303 31 10  – – –  Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 7,5  A  
0303 31 30  – – –  Atlantic halibut ( Hippoglossus hippoglossus ) 7,5  A  
0303 31 90  – – –  Pacific halibut ( Hippoglossus stenolepis ) 15  B3  
0303 32 00  – –  Plaice ( Pleuronectes platessa ) 15  B3  
0303 33 00  – –  Sole ( Solea  spp.)  7,5  A  
0303 34 00  – –  Turbot ( Psetta maxima ) 15  B5  
0303 39  – –  Other  
0303 39 10  – – –  Flounder ( Platichthys flesus ) 7,5  B7  
0303 39 30  – – –  Fish of the genus  Rhombosolea  7,5  A  
0303 39 50  – – –  Fish of the species  Pelotreis flavilatus  or  Peltorhamphus 
novaezelandiae  7,5  A  
0303 39 85  – – –  Other  15  B5  
– Tuna (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis ), excluding livers and roes  
0303 41  – –  Albacore or longfinned tuna ( Thunnus alalunga ) 
0303 41 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0303 41 90  – – –  Other  22  A  
0303 42  – –  Yellowfin tuna ( Thunnus albacares ) 
– – –  For the industrial manufacture of products of heading 1604  
– – – –  Whole  
0303 42 12  – – – – –  Weighing more than 10 kg each  0  A  
0303 42 18  – – – – –  Other  0  A  
– – – –  Other  
0303 42 42  – – – – –  Weighing more than 10 kg each  0  AEN  12.6.2020 Official Journal of the European Union L 186/193
 
CN 2012  Description  Base rate  Category  Comment  
0303 42 48  – – – – –  Other  0  A  
0303 42 90  – – –  Other  22  A  
0303 43  – –  Skipjack or stripe-bellied bonito  
0303 43 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0303 43 90  – – –  Other  22  A  
0303 44  – –  Bigeye tuna ( Thunnus obesus ) 
0303 44 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0303 44 90  – – –  Other  22  A  
0303 45  – –  Atlantic and Pacific bluefin tuna ( Thunnus thynnus , Thunnus 
orientalis ) 
– – –  Atlantic bluefin tuna ( Thunnus thynnus ) 
0303 45 12  – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0303 45 18  – – – –  Other  22  A  
– – –  Pacific bluefin tuna ( Thunnus orientalis ) 
0303 45 91  – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0303 45 99  – – – –  Other  22  A  
0303 46  – –  Southern bluefin tuna ( Thunnus maccoyii ) 
0303 46 10  – – –  For the industrial manufacture of products of heading 1604  0  A  
0303 46 90  – – –  Other  22  A  
0303 49  – –  Other  
0303 49 20  – – –  For the industrial manufacture of products of heading 1604  0  A  
0303 49 85  – – –  Other  22  A  
– Herring ( Clupea harengus , Clupea pallasii ), sardines ( Sardina 
pilchardus , Sardinops  spp.), sardinella ( Sardinella  spp.), brisling or 
sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber 
australasicus , Scomber japonicus ), jack and horse mackerel ( Tra ­
churus  spp.), cobia ( Rachycentron canadum ) and swordfish 
(Xiphias gladius ), excluding livers and roes  
0303 51 00  – –  Herring ( Clupea harengus , Clupea pallasii ) 15  B5  
0303 53  – –  Sardines ( Sardina pilchardus , Sardinops  spp.), sardinella 
(Sardinella  spp.), brisling or sprats ( Sprattus sprattus ) 
0303 53 10  – – –  Sardines of the species  Sardina pilchardus  23  B5  
0303 53 30  – – –  Sardines of the genus  Sardinops ; sardinella ( Sardinella  spp.)  15  B5  
0303 53 90  – – –  Brisling or sprats ( Sprattus sprattus ) 13  B3  
0303 54  – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber 
japonicus ) 
0303 54 10  – – –  Of the species  Scomber scombrus  or  Scomber japonicus  20  B5  
0303 54 90  – – –  Of the species  Scomber australasicus  15  B5  
0303 55  – –  Jack and horse mackerel ( Trachurus  spp.)  
0303 55 10  – – –  Atlantic horse mackerel ( Trachurus trachurus ) 15  B5  
0303 55 30  – – –  Chilean jack mackerel ( Trachurus murphyi ) 15  B5EN  L 186/194 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0303 55 90  – – –  Other  15  B5  
0303 56 00  – –  Cobia ( Rachycentron canadum ) 15  B5  
0303 57 00  – –  Swordfish ( Xiphias gladius ) 7,5  B5  
– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding livers and roes  
0303 63  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 
0303 63 10  – – –  Of the species  Gadus morhua  12  A  
0303 63 30  – – –  Of the species  Gadus ogac  12  A  
0303 63 90  – – –  Of the species  Gadus macrocephalus  12  A  
0303 64 00  – –  Haddock ( Melanogrammus aeglefinus ) 7,5  A  
0303 65 00  – –  Coalfish ( Pollachius virens ) 7,5  A  
0303 66  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  
– – –  Hake of the genus  Merluccius  
0303 66 11  – – – –  Cape hake (shallow-water hake) ( Merluccius capensis ) and 
deepwater hake (deepwater Cape hake) ( Merluccius para ­
doxus ) 15  B3  
0303 66 12  – – – –  Argentine hake (Southwest Atlantic hake) ( Merluccius hubbsi ) 15  B3  
0303 66 13  – – – –  Southern hake ( Merluccius australis ) 15  B3  
0303 66 19  – – – –  Other  15  B3  
0303 66 90  – – –  Hake of the genus  Urophycis  15  B3  
0303 67 00  – –  Alaska pollack ( Theragra chalcogramma ) 15  B3  
0303 68  – –  Blue whiting ( Micromesistius poutassou , Micromesistius australis ) 
0303 68 10  – – –  Blue whiting ( Micromesistius poutassou , Gadus poutassou ) 7,5  A  
0303 68 90  – – –  Southern blue whiting ( Micromesistius australis ) 7,5  A  
0303 69  – –  Other  
0303 69 10  – – –  Fish of the species  Boreogadus saida  12  B3  
0303 69 30  – – –  Whiting ( Merlangius merlangus ) 7,5  A  
0303 69 50  – – –  Pollack ( Pollachius pollachius ) 15  B5  
0303 69 70  – – –  Blue grenadier ( Macruronus novaezelandiae ) 7,5  A  
0303 69 80  – – –  Ling ( Molva  spp.)  7,5  A  
0303 69 90  – – –  Other  15  B5  
– Other fish, excluding livers and roes  
0303 81  – –  Dogfish and other sharks  
0303 81 10  – – –  Dogfish of the species  Squalus acanthias  6  B3  
0303 81 20  – – –  Dogfish of the species  Scyliorhinus  spp.  6  B3  
0303 81 30  – – –  Porbeagle shark ( Lamna nasus ) 8  B3  
0303 81 90  – – –  Other  8  B3  
0303 82 00  – –  Rays and skates (Rajidae)  15  B5  
0303 83 00  – –  Toothfish ( Dissostichus  spp.)  15  B7EN  12.6.2020 Official Journal of the European Union L 186/195
 
CN 2012  Description  Base rate  Category  Comment  
0303 84  – –  Sea bass ( Dicentrarchus  spp.)  
0303 84 10  – – –  European sea bass ( Dicentrarchus labrax ) 15  B5  
0303 84 90  – – –  Other  15  B5  
0303 89  – –  Other  
0303 89 10  – – –  Freshwater fish  8  B3  
– – –  Other  
– – – –  Fish of the genus  Euthynnus , other than the skipjack or 
stripe-bellied bonito ( Euthynnus (Katsuwonus) pelamis ) 
mentioned in subheading 0303 43  
0303 89 21  – – – – –  For the industrial manufacture of products of 
heading 1604  0 A  
0303 89 29  – – – – –  Other  22  B5  
– – – –  Redfish ( Sebastes  spp.)  
0303 89 31  – – – – –  Of the species  Sebastes marinus  7,5  A  
0303 89 39  – – – – –  Other  7,5  A  
0303 89 40  – – – –  Fish of the species  Orcynopsis unicolor  10  A  
0303 89 45  – – – –  Anchovies ( Engraulis  spp.)  15  B7  
0303 89 50  – – – –  Sea bream ( Dentex dentex , Pagellus  spp.)  15  B5  
0303 89 55  – – – –  Gilt-head sea bream ( Sparus aurata ) 15  B5  
0303 89 60  – – – –  Ray's bream ( Brama  spp.)  15  B5  
0303 89 65  – – – –  Monkfish ( Lophius  spp.)  15  B5  
0303 89 70  – – – –  Pink cusk-eel ( Genypterus blacodes ) 7,5  A  
0303 89 90  – – – –  Other  15  B5  
0303 90  –  Livers and roes  
0303 90 10  – –  Hard and soft roes for the manufacture of deoxyribonucleic 
acid or protamine sulphate  0 A  
0303 90 90  – –  Other  10  A  
0304  Fish fillets and other fish meat (whether or not minced), fresh, 
chilled or frozen  
– Fresh or chilled fillets of tilapia ( Oreochromis  spp.), catfish 
(Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.), carp 
(Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypo ­
phthalmichthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels 
(Anguilla  spp.), Nile perch ( Lates niloticus ) and snakeheads 
(Channa  spp.)  
0304 31 00  – –  Tilapia ( Oreochromis  spp.)  9  B7  
0304 32 00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  9  B3  
0304 33 00  – –  Nile perch ( Lates niloticus ) 9  B3EN  L 186/196 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0304 39 00  – –  Other  9  B7  
– Fresh or chilled fillets of other fish  
0304 41 00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 A  
0304 42  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0304 42 10  – – –  Of the species  Oncorhynchus mykiss , weighing more 
than 400 g each  12  B3  
0304 42 50  – – –  Of the species  Oncorhynchus apache  or  Oncorhynchus chrysog ­
aster  9 B3  
0304 42 90  – – –  Other  12  B3  
0304 43 00  – –  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae)  18  B5  
0304 44  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and Murae ­
nolepididae  
0304 44 10  – – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) and fish 
of the species  Boreogadus saida  18  B3  
0304 44 30  – – –  Coalfish ( Pollachius virens ) 18  B5  
0304 44 90  – – –  Other  18  B5  
0304 45 00  – –  Swordfish ( Xiphias gladius ) 18  B5  
0304 46 00  – –  Toothfish ( Dissostichus  spp.)  18  B5  
0304 49  – –  Other  
0304 49 10  – – –  Freshwater fish  9  B3  
– – –  Other  
0304 49 50  – – – –  Redfish ( Sebastes  spp.)  18  B5  
0304 49 90  – – – –  Other  18  B5  
– Other, fresh or chilled  
0304 51 00  – –  Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), 
Nile perch ( Lates niloticus ) and snakeheads ( Channa  spp.)  8 B3  
0304 52 00  – –  Salmonidae  8  A  
0304 53 00  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae  15  B5  
0304 54 00  – –  Swordfish ( Xiphias gladius ) 15  B5  
0304 55 00  – –  Toothfish ( Dissostichus  spp.)  15  B7  
0304 59  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/197
 
CN 2012  Description  Base rate  Category  Comment  
0304 59 10  – – –  Freshwater fish  8  A  
– – –  Other  
0304 59 50  – – – –  Flaps of herring  15  B5  
0304 59 90  – – – –  Other  15  B5  
– Frozen fillets of tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  
Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , 
Carassius carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels 
(Anguilla  spp.), Nile perch ( Lates niloticus ) and snakeheads 
(Channa  spp.)  
0304 61 00  – –  Tilapia ( Oreochromis  spp.)  9  B7  
0304 62 00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  5,5  B3  
0304 63 00  – –  Nile perch ( Lates niloticus ) 9  B3  
0304 69 00  – –  Other  9  B7  
– Frozen fillets of fish of the families Bregmacerotidae, Euclich ­
thyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae  
0304 71  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 
0304 71 10  – – –  Cod of the species  Gadus macrocephalus  7,5  A  
0304 71 90  – – –  Other  7,5  A  
0304 72 00  – –  Haddock ( Melanogrammus aeglefinus ) 7,5  A  
0304 73 00  – –  Coalfish ( Pollachius virens ) 7,5  A  
0304 74  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  
– – –  Hake of the genus  Merluccius  
0304 74 11  – – – –  Cape hake (shallow-water hake) ( Merluccius capensis ) and 
deepwater hake (deepwater Cape hake) ( Merluccius para ­
doxus ) 7,5  A  
0304 74 15  – – – –  Argentine hake (Southwest Atlantic hake) ( Merluccius hubbsi ) 7,5  A  
0304 74 19  – – – –  Other  6,1  A  
0304 74 90  – – –  Hake of the genus  Urophycis  7,5  A  
0304 75 00  – –  Alaska pollack ( Theragra chalcogramma ) 13,7  A  
0304 79  – –  Other  
0304 79 10  – – –  Fish of the species  Boreogadus saida  7,5  A  
0304 79 30  – – –  Whiting ( Merlangius merlangus ) 7,5  A  
0304 79 50  – – –  Blue grenadier ( Macruronus novaezelandiae ) 7,5  A  
0304 79 80  – – –  Ling ( Molva  spp.)  7,5  A  
0304 79 90  – – –  Other  15  B5  
– Frozen fillets of other fish  
0304 81 00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 AEN  L 186/198 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0304 82  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0304 82 10  – – –  Of the species  Oncorhynchus mykiss , weighing more 
than 400 g each  12  B3  
0304 82 50  – – –  Of the species  Oncorhynchus apache  or  Oncorhynchus chrysog ­
aster  9 B3  
0304 82 90  – – –  Other  12  B3  
0304 83  – –  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 
Scophthalmidae and Citharidae)  
0304 83 10  – – –  Plaice ( Pleuronectes platessa ) 7,5  A  
0304 83 30  – – –  Flounder ( Platichthys flesus ) 7,5  A  
0304 83 50  – – –  Megrim ( Lepidorhombus  spp.)  15  B5  
0304 83 90  – – –  Other  15  B5  
0304 84 00  – –  Swordfish ( Xiphias gladius ) 7,5  B7  
0304 85 00  – –  Toothfish ( Dissostichus  spp.)  15  B5  
0304 86 00  – –  Herring ( Clupea harengus , Clupea pallasii ) 15  B5  
0304 87 00  – –  Tuna (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis ) 18  B3  
0304 89  – –  Other  
0304 89 10  – – –  Freshwater fish  9  B7  
– – –  Other  
– – – –  Redfish ( Sebastes  spp.)  
0304 89 21  – – – – –  Of the species  Sebastes marinus  7,5  A  
0304 89 29  – – – – –  Other  7,5  A  
0304 89 30  – – – –  Fish of the genus  Euthynnus , other than the skipjack or 
stripe-bellied bonito ( Euthynnus (Katsuwonus) pelamis ) 
mentioned in subheading 0304 87 00  18  B3  
– – – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber 
japonicus ) and fish of the species  Orcynopsis unicolor  
0304 89 41  – – – – –  Mackerel of the species  Scomber australasicus  15  B3  
0304 89 49  – – – – –  Other  15  B7  
– – – –  Dogfish and other sharks  
0304 89 51  – – – – –  Dogfish ( Squalus acanthias , Scyliorhinus  spp.)  7,5  A  
0304 89 55  – – – – –  Porbeagle shark ( Lamna nasus ) 7,5  A  
0304 89 59  – – – – –  Other sharks  7,5  A  
0304 89 60  – – – –  Monkfish ( Lophius  spp.)  15  B5  
0304 89 90  – – – –  Other  15  B7  
– Other, frozen  
0304 91 00  – –  Swordfish ( Xiphias gladius ) 7,5  AEN  12.6.2020 Official Journal of the European Union L 186/199
 
CN 2012  Description  Base rate  Category  Comment  
0304 92 00  – –  Toothfish ( Dissostichus  spp.)  7,5  B5  
0304 93  – –  Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), 
Nile perch ( Lates niloticus ) and snakeheads ( Channa  spp.)  
0304 93 10  – – –  Surimi  14,2  A  
0304 93 90  – – –  Other  8  B7  
0304 94  – –  Alaska pollack ( Theragra chalcogramma ) 
0304 94 10  – – –  Surimi  14,2  A  
0304 94 90  – – –  Other  7,5  A  
0304 95  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and Murae ­
nolepididae, other than Alaska pollack ( Theragra chalcogramma ) 
0304 95 10  – – –  Surimi  14,2  A  
– – –  Other  
– – – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) and 
fish of the species  Boreogadus saida  
0304 95 21  – – – – –  Cod of the species  Gadus macrocephalus  7,5  A  
0304 95 25  – – – – –  Cod of the species  Gadus morhua  7,5  A  
0304 95 29  – – – – –  Other  7,5  A  
0304 95 30  – – – –  Haddock ( Melanogrammus aeglefinus ) 7,5  A  
0304 95 40  – – – –  Coalfish ( Pollachius virens ) 7,5  A  
0304 95 50  – – – –  Hake of the genus  Merluccius  spp.  7,5  A  
0304 95 60  – – – –  Blue whiting ( Micromesistius poutassou , Gadus poutassou ) 7,5  A  
0304 95 90  – – – –  Other  7,5  A  
0304 99  – –  Other  
0304 99 10  – – –  Surimi  14,2  A  
– – –  Other  
0304 99 21  – – – –  Freshwater fish  8  B3  
– – – –  Other  
0304 99 23  – – – – –  Herring ( Clupea harengus , Clupea pallasii ) 15  B5  
0304 99 29  – – – – –  Redfish ( Sebastes  spp.)  8  A  
0304 99 55  – – – – –  Megrim ( Lepidorhombus  spp.)  15  B5  
0304 99 61  – – – – –  Ray's bream ( Brama  spp.)  15  B5  
0304 99 65  – – – – –  Monkfish ( Lophius  spp.)  7,5  A  
0304 99 99  – – – – –  Other  7,5  AEN  L 186/200 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0305  Fish, dried, salted or in brine; smoked fish, whether or not cooked 
before or during the smoking process; flours, meals and pellets of 
fish, fit for human consumption  
0305 10 00  –  Flours, meals and pellets of fish, fit for human consumption  13  B5  
0305 20 00  –  Livers and roes of fish, dried, smoked, salted or in brine  11  B3  
– Fish fillets, dried, salted or in brine, but not smoked  
0305 31 00  – –  Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), 
Nile perch ( Lates niloticus ) and snakeheads ( Channa  spp.)  16  B7  
0305 32  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae  
– – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) and fish 
of the species  Boreogadus saida  
0305 32 11  – – – –  Cod of the species  Gadus macrocephalus  16  B5  
0305 32 19  – – – –  Other  20  B5  
0305 32 90  – – –  Other  16  B5  
0305 39  – –  Other  
0305 39 10  – – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ), and Danube salmon ( Hucho 
hucho ), salted or in brine  15  B3  
0305 39 50  – – –  Lesser or Greenland halibut ( Reinhardtius hippoglossoides ), 
salted or in brine  15  B3  
0305 39 90  – – –  Other  16  B5  
– Smoked fish, including fillets, other than edible fish offal  
0305 41 00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 13  B7  
0305 42 00  – –  Herring ( Clupea harengus , Clupea pallasii ) 10  B3  
0305 43 00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , 
Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 14  B3  
0305 44  – –  Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), 
Nile perch ( Lates niloticus ) and snakeheads ( Channa  spp.)  
0305 44 10  – – –  Eels ( Anguilla  spp.)  14  B3  
0305 44 90  – – –  Other  14  B7  
0305 49  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/201
 
CN 2012  Description  Base rate  Category  Comment  
0305 49 10  – – –  Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 15  B3  
0305 49 20  – – –  Atlantic halibut ( Hippoglossus hippoglossus ) 16  B3  
0305 49 30  – – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber 
japonicus ) 14  B7  
0305 49 80  – – –  Other  14  B5  
– Dried fish, other than edible fish offal, whether or not salted but 
not smoked  
0305 51  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 
0305 51 10  – – –  Dried, unsalted  13  A  
0305 51 90  – – –  Dried, salted  13  A  
0305 59  – –  Other  
0305 59 10  – – –  Fish of the species  Boreogadus saida  13  A  
0305 59 30  – – –  Herring ( Clupea harengus , Clupea pallasii ) 12  B3  
0305 59 50  – – –  Anchovies ( Engraulis  spp.)  10  B7  
0305 59 70  – – –  Atlantic halibut ( Hippoglossus hippoglossus ) 15  B3  
0305 59 80  – – –  Other  12  B5  
– Fish, salted but not dried or smoked and fish in brine, other 
than edible fish offal  
0305 61 00  – –  Herring ( Clupea harengus , Clupea pallasii ) 12  B3  
0305 62 00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 13  A  
0305 63 00  – –  Anchovies ( Engraulis  spp.)  10  B3  
0305 64 00  – –  Tilapia ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  
Clarias  spp.,  Ictalurus  spp.), carp ( Cyprinus carpio , Carassius 
carassius , Ctenopharyngodon idellus , Hypophthalmichthys  spp.,  
Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), 
Nile perch ( Lates niloticus ) and snakeheads ( Channa  spp.)  12  B7  
0305 69  – –  Other  
0305 69 10  – – –  Fish of the species  Boreogadus saida  13  B3  
0305 69 30  – – –  Atlantic halibut ( Hippoglossus hippoglossus ) 15  B3  
0305 69 50  – – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , 
Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus 
kisutch , Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 11  A  
0305 69 80  – – –  Other  12  B3  
– Fish fins, heads, tails, maws and other edible fish offal  
0305 71  – –  Shark fins  
0305 71 10  – – –  Smoked  14  B3  
0305 71 90  – – –  Other  12  B3EN  L 186/202 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0305 72 00  – –  Fish heads, tails and maws  13  B3  
0305 79 00  – –  Other  13  B3  
0306  Crustaceans, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; smoked crustaceans, whether in shell or 
not, whether or not cooked before or during the smoking 
process; 
crustaceans, in shell, cooked by steaming or by boiling in water, 
whether or not chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, fit for human consumption  
– Frozen  
0306 11  – –  Rock lobster and other sea crawfish ( Palinurus  spp.,  Panulirus  
spp.,  Jasus  spp.)  
0306 11 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
– – –  Other  
0306 11 10  – – – –  Crawfish tails  12,5  A  
0306 11 90  – – – –  Other  12,5  A  
0306 12  – –  Lobsters ( Homarus  spp.)  
0306 12 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
– – –  Other  
0306 12 10  – – – –  Whole  6  B3  
0306 12 90  – – – –  Other  16  B5  
0306 14  – –  Crabs  
0306 14 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  8 A  
– – –  Other  
0306 14 10  – – – –  Crabs of the species  Paralithodes camchaticus , Chionoecetes  
spp. or  Callinectes sapidus  7,5  A  
0306 14 30  – – – –  Crabs of the species  Cancer pagurus  7,5  A  
0306 14 90  – – – –  Other  7,5  A  
0306 15  – –  Norway lobsters ( Nephrops norvegicus ) 
0306 15 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B3  
0306 15 90  – – –  Other  12  B3  
0306 16  – –  Cold-water shrimps and prawns ( Pandalus  spp.,  Crangon 
crangon ) 
0306 16 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  A  
– – –  Other  
0306 16 91  – – – –  Shrimps of the species  Crangon crangon  18  B5  
0306 16 99  – – – –  Other  12  A  
0306 17  – –  Other shrimps and prawnsEN  12.6.2020 Official Journal of the European Union L 186/203
 
CN 2012  Description  Base rate  Category  Comment  
0306 17 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  A  
– – –  Other  
0306 17 91  – – – –  Deepwater rose shrimps ( Parapenaeus longirostris ) 12  A  
0306 17 92  – – – –  Shrimps of the genus  Penaeus  12  A  
0306 17 93  – – – –  Shrimps of the family Pandalidae, other than of the genus  
Pandalus  12  A  
0306 17 94  – – – –  Shrimps of the genus  Crangon , other than of the species  
Crangon crangon  18  B5  
0306 17 99  – – – –  Other  12  A  
0306 19  – –  Other, including flours, meals and pellets of crustaceans, fit for 
human consumption  
0306 19 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
– – –  Other  
0306 19 10  – – – –  Freshwater crayfish  7,5  A  
0306 19 90  – – – –  Other  12  A  
– Not frozen  
0306 21  – –  Rock lobster and other sea crawfish ( Palinurus  spp.,  Panulirus  
spp.,  Jasus  spp.)  
0306 21 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
0306 21 90  – – –  Other  12,5  A  
0306 22  – –  Lobsters ( Homarus  spp.)  
0306 22 10  – – –  Live  8  A  
– – –  Other  
0306 22 30  – – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B3  
– – – –  Other  
0306 22 91  – – – – –  Whole  8  A  
0306 22 99  – – – – –  Other  10  A  
0306 24  – –  Crabs  
0306 24 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  8 A  
– – –  Other  
0306 24 30  – – – –  Crabs of the species  Cancer pagurus  7,5  A  
0306 24 80  – – – –  Other  7,5  A  
0306 25  – –  Norway lobsters ( Nephrops norvegicus ) 
0306 25 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5EN  L 186/204 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0306 25 90  – – –  Other  12  B5  
0306 26  – –  Cold-water shrimps and prawns ( Pandalus  spp.,  Crangon 
crangon ) 
0306 26 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  A  
– – –  Other  
– – – –  Shrimps of the species  Crangon crangon  
0306 26 31  – – – – –  Fresh or chilled, or cooked by steaming or by boiling in 
water  18  B5  
0306 26 39  – – – – –  Other  18  B5  
0306 26 90  – – – –  Other  12  A  
0306 27  – –  Other shrimps and prawns  
0306 27 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  A  
– – –  Other  
0306 27 91  – – – –  Shrimps of the family Pandalidae, other than of the genus  
Pandalus  12  A  
0306 27 95  – – – –  Shrimps of the genus  Crangon , other than of the species  
Crangon crangon  18  B5  
0306 27 99  – – – –  Other  12  A  
0306 29  – –  Other, including flours, meals and pellets of crustaceans, fit for 
human consumption  
0306 29 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
– – –  Other  
0306 29 10  – – – –  Freshwater crayfish  7,5  A  
0306 29 90  – – – –  Other  12  B3  
0307  Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, 
salted or in brine; smoked molluscs, whether in shell or not, 
whether or not cooked before or during the smoking process; 
flours, meals and pellets of molluscs, fit for human consumption  
– Oysters  
0307 11  – –  Live, fresh or chilled  
0307 11 10  – – –  Flat oysters (of the genus  Ostrea ), live and weighing (shell 
included) not more than 40 g each  0 A  
0307 11 90  – – –  Other  9  B3  
0307 19  – –  Other  
0307 19 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
0307 19 90  – – –  Other  9  A  
– Scallops, including queen scallops, of the genera  Pecten , Chlamys  
or  Placopecten  
0307 21 00  – –  Live, fresh or chilled  8  AEN  12.6.2020 Official Journal of the European Union L 186/205
 
CN 2012  Description  Base rate  Category  Comment  
0307 29  – –  Other  
0307 29 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B3  
– – –  Other  
0307 29 10  – – – –  Coquilles St Jacques ( Pecten maximus ), frozen  8  A  
0307 29 90  – – – –  Other  8  A  
– Mussels ( Mytilus  spp.,  Perna  spp.)  
0307 31  – –  Live, fresh or chilled  
0307 31 10  – – –  Mytilus  spp.  10  A  
0307 31 90  – – –  Perna  spp.  8  A  
0307 39  – –  Other  
0307 39 05  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B3  
– – –  Other  
0307 39 10  – – – –  Mytilus  spp.  10  A  
0307 39 90  – – – –  Perna  spp.  8  A  
– Cuttle fish ( Sepia officinalis , Rossia macrosoma , Sepiola  spp.) and 
squid ( Ommastrephes  spp.,  Loligo  spp.,  Nototodarus  spp.,  Sepio ­
teuthis  spp.)  
0307 41  – –  Live, fresh or chilled  
0307 41 10  – – –  Cuttle fish ( Sepia officinalis , Rossia macrosoma , Sepiola  spp.)  8  A  
– – –  Squid ( Ommastrephes  spp.,  Loligo  spp.,  Nototodarus  spp.,  Sepio ­
teuthis  spp.)  
0307 41 91  – – – –  Loligo  spp.,  Ommastrephes sagittatus  6  A  
0307 41 99  – – – –  Other  8  A  
0307 49  – –  Other  
0307 49 05  – – –  Smoked, whether or not cooked before or during the 
smoking process, not otherwise prepared  20  B3  
– – –  Frozen  
– – – –  Cuttle fish ( Sepia officinalis , Rossia macrosoma , Sepiola  spp.)  
– – – – –  Of the genus  Sepiola  
0307 49 09  – – – – – –  Lesser cuttle fish ( Sepiola rondeleti ) 6  A  
0307 49 11  – – – – – –  Other  8  A  
0307 49 18  – – – – –  Other  8  A  
– – – –  Squid ( Ommastrephes  spp.,  Loligo  spp.,  Nototodarus  spp.,  
Sepioteuthis  spp.)  
– – – – –  Loligo  spp.  
0307 49 31  – – – – – –  Loligo vulgaris  6  A  
0307 49 33  – – – – – –  Loligo pealei  6  A  
0307 49 35  – – – – – –  Loligo patagonica  6  A  
0307 49 38  – – – – – –  Other  6  AEN  L 186/206 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0307 49 51  – – – – –  Ommastrephes sagittatus  6  A  
0307 49 59  – – – – –  Other  8  A  
– – –  Other  
0307 49 71  – – – –  Cuttle fish ( Sepia officinalis , Rossia macrosoma , Sepiola  spp.)  8  A  
– – – –  Squid ( Ommastrephes  spp.,  Loligo  spp.,  Nototodarus  spp.,  
Sepioteuthis  spp.)  
0307 49 91  – – – – –  Loligo  spp.,  Ommastrephes sagittatus  6  A  
0307 49 99  – – – – –  Other  8  A  
– Octopus ( Octopus  spp.)  
0307 51 00  – –  Live, fresh or chilled  8  A  
0307 59  – –  Other  
0307 59 05  – – –  Smoked, whether or not cooked before or during the 
smoking process, not otherwise prepared  20  B3  
– – –  Other  
0307 59 10  – – – –  Frozen  8  A  
0307 59 90  – – – –  Other  8  A  
0307 60  –  Snails, other than sea snails  
0307 60 10  – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise prepared  20  B5  
0307 60 90  – –  Other  0  A  
– Clams, cockles and ark shells (families Arcidae, Arcticidae, 
Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, 
Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and 
Veneridae)  
0307 71 00  – –  Live, fresh or chilled  11  A  
0307 79  – –  Other  
0307 79 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
0307 79 90  – – –  Other  11  A  
– Abalone ( Haliotis  spp.)  
0307 81 00  – –  Live, fresh or chilled  11  A  
0307 89  – –  Other  
0307 89 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
0307 89 90  – – –  Other  11  A  
– Other, including flours, meals and pellets, fit for human 
consumption  
0307 91 00  – –  Live, fresh or chilled  11  A  
0307 99  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/207
 
CN 2012  Description  Base rate  Category  Comment  
0307 99 10  – – –  Smoked, whether in shell or not, whether or not cooked 
before or during the smoking process, not otherwise 
prepared  20  B5  
– – –  Frozen  
0307 99 11  – – – –  Illex  spp.  8  B3  
0307 99 13  – – – –  Striped venus and other species of the family Veneridae  8  B3  
0307 99 17  – – – –  Other  11  B3  
0307 99 80  – – –  Other  11  A  
0308  Aquatic invertebrates other than crustaceans and molluscs, live, 
fresh, chilled, frozen, dried, salted or in brine; smoked aquatic 
invertebrates other than crustaceans and molluscs, whether or 
not cooked before or during the smoking process; flours, meals 
and pellets of aquatic invertebrates other than crustaceans and 
molluscs, fit for human consumption  
– Sea cucumbers ( Stichopus japonicus , Holothurioidea)  
0308 11 00  – –  Live, fresh or chilled  11  B3  
0308 19  – –  Other  
0308 19 10  – – –  Smoked, whether or not cooked before or during the 
smoking process, not otherwise prepared  26  B5  
0308 19 30  – – –  Frozen  11  B3  
0308 19 90  – – –  Other  11  B3  
– Sea urchins ( Strongylocentrotus  spp.,  Paracentrotus lividus , Loxe ­
chinus albus , Echichinus esculentus ) 
0308 21 00  – –  Live, fresh or chilled  11  B3  
0308 29  – –  Other  
0308 29 10  – – –  Smoked, whether or not cooked before or during the 
smoking process, not otherwise prepared  26  B5  
0308 29 30  – – –  Frozen  11  B3  
0308 29 90  – – –  Other  11  B3  
0308 30  –  Jellyfish ( Rhopilema  spp.)  
0308 30 10  – –  Live, fresh or chilled  11  B3  
0308 30 30  – –  Smoked, whether or not cooked before or during the smoking 
process, not otherwise prepared  26  B5  
0308 30 50  – –  Frozen  0  A  
0308 30 90  – –  Other  11  B3  
0308 90  –  Other  
0308 90 10  – –  Live, fresh or chilled  11  B3  
0308 90 30  – –  Smoked, whether or not cooked before or during the smoking 
process, not otherwise prepared  26  B5  
0308 90 50  – –  Frozen  11  B3  
0308 90 90  – –  Other  11  AEN  L 186/208 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
04  CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL 
HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
0401  Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter  
0401 10  –  Of a fat content, by weight, not exceeding 1 %  
0401 10 10  – –  In immediate packings of a net content not exceeding two 
litres  13,8 EUR/100 kg  A  
0401 10 90  – –  Other  12,9 EUR/100 kg  A  
0401 20  –  Of a fat content, by weight, exceeding 1 % but not 
exceeding 6 %  
– –  Not exceeding 3 %  
0401 20 11  – – –  In immediate packings of a net content not exceeding two 
litres  18,8 EUR/100 kg  A  
0401 20 19  – – –  Other  17,9 EUR/100 kg  A  
– –  Exceeding 3 %  
0401 20 91  – – –  In immediate packings of a net content not exceeding two 
litres  22,7 EUR/100 kg  A  
0401 20 99  – – –  Other  21,8 EUR/100 kg  A  
0401 40  –  Of a fat content, by weight, exceeding 6 % but not 
exceeding 10 %  
0401 40 10  – –  In immediate packings of a net content not exceeding two 
litres  57,5 EUR/100 kg  A  
0401 40 90  – –  Other  56,6 EUR/100 kg  A  
0401 50  –  Of a fat content, by weight, exceeding 10 %  
– –  Not exceeding 21 %  
0401 50 11  – – –  In immediate packings of a net content not exceeding two 
litres  57,5 EUR/100 kg  A  
0401 50 19  – – –  Other  56,6 EUR/100 kg  A  
– –  Exceeding 21 % but not exceeding 45 %  
0401 50 31  – – –  In immediate packings of a net content not exceeding two 
litres  110 EUR/100 kg  A  
0401 50 39  – – –  Other  109,1 EUR/100 kg  A  
– –  Exceeding 45 %  
0401 50 91  – – –  In immediate packings of a net content not exceeding two 
litres  183,7 EUR/100 kg  A  
0401 50 99  – – –  Other  182,8 EUR/100 kg  A  
0402  Milk and cream, concentrated or containing added sugar or other 
sweetening matterEN  12.6.2020 Official Journal of the European Union L 186/209
 
CN 2012  Description  Base rate  Category  Comment  
0402 10  –  In powder, granules or other solid forms, of a fat content, by 
weight, not exceeding 1,5 %  
– –  Not containing added sugar or other sweetening matter  
0402 10 11  – – –  In immediate packings of a net content not 
exceeding 2,5 kg  125,4 EUR/100 kg  B5  
0402 10 19  – – –  Other  118,8 EUR/100 kg  B5  
– –  Other  
0402 10 91  – – –  In immediate packings of a net content not 
exceeding 2,5 kg  1,19 EUR/kg/lactic 
matter + 27,5 
EUR/100 kg  A 
0402 10 99  – – –  Other  1,19 EUR/kg/lactic 
matter + 21 
EUR/100 kg  A  
– In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5 %  
0402 21  – –  Not containing added sugar or other sweetening matter  
– – –  Of a fat content, by weight, not exceeding 27 %  
0402 21 11  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  135,7 EUR/100 kg  A  
0402 21 18  – – – –  Other  130,4 EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 27 %  
0402 21 91  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  167,2 EUR/100 kg  A  
0402 21 99  – – – –  Other  161,9 EUR/100 kg  A  
0402 29  – –  Other  
– – –  Of a fat content, by weight, not exceeding 27 %  
0402 29 11  – – – –  Special milk, for infants, in hermetically sealed containers 
of a net content not exceeding 500 g, of a fat content, by 
weight, exceeding 10 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A  
– – – –  Other  
0402 29 15  – – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0402 29 19  – – – – –  Other  1,31 EUR/kg/lactic 
matter + 16,8 
EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 27 %  
0402 29 91  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  AEN  L 186/210 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0402 29 99  – – – –  Other  1,62 EUR/kg/lactic 
matter + 16,8 
EUR/100 kg  A  
– Other  
0402 91  – –  Not containing added sugar or other sweetening matter  
0402 91 10  – – –  Of a fat content, by weight, not exceeding 8 %  34,7 EUR/100 kg  A  
0402 91 30  – – –  Of a fat content, by weight, exceeding 8 % but not 
exceeding 10 %  43,4 EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 10 % but not 
exceeding 45 %  
0402 91 51  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  110 EUR/100 kg  A  
0402 91 59  – – – –  Other  109,1 EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 45 %  
0402 91 91  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  183,7 EUR/100 kg  A  
0402 91 99  – – – –  Other  182,8 EUR/100 kg  A  
0402 99  – –  Other  
0402 99 10  – – –  Of a fat content, by weight, not exceeding 9,5 %  57,2 EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 9,5 % but not 
exceeding 45 %  
0402 99 31  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  1,08 EUR/kg/lactic 
matter + 19,4 
EUR/100 kg  A 
0402 99 39  – – – –  Other  1,08 EUR/kg/lactic 
matter + 18,5 
EUR/100 kg  A  
– – –  Of a fat content, by weight, exceeding 45 %  
0402 99 91  – – – –  In immediate packings of a net content not 
exceeding 2,5 kg  1,81 EUR/kg/lactic 
matter + 19,4 
EUR/100 kg  A 
0402 99 99  – – – –  Other  1,81 EUR/kg/lactic 
matter + 18,5 
EUR/100 kg  A 
0403  Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or acidified milk and cream, whether or not concen ­
trated or containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoaEN  12.6.2020 Official Journal of the European Union L 186/211
 
CN 2012  Description  Base rate  Category  Comment  
0403 10  –  Yogurt  
– –  Not flavoured nor containing added fruit, nuts or cocoa  
– – –  Not containing added sugar or other sweetening matter, of a 
fat content, by weight  
0403 10 11  – – – –  Not exceeding 3 %  20,5 EUR/100 kg  A  
0403 10 13  – – – –  Exceeding 3 % but not exceeding 6 %  24,4 EUR/100 kg  A  
0403 10 19  – – – –  Exceeding 6 %  59,2 EUR/100 kg  A  
– – –  Other, of a fat content, by weight  
0403 10 31  – – – –  Not exceeding 3 %  0,17 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A 
0403 10 33  – – – –  Exceeding 3 % but not exceeding 6 %  0,2 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A 
0403 10 39  – – – –  Exceeding 6 %  0,54 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A  
– –  Flavoured or containing added fruit, nuts or cocoa  
– – –  In powder, granules or other solid forms, of a milkfat 
content, by weight  
0403 10 51  – – – –  Not exceeding 1,5 %  8,3 + 95 EUR/ 
100 kg  A 
0403 10 53  – – – –  Exceeding 1,5 % but not exceeding 27 %  8,3 + 130,4 
EUR/100 kg  A 
0403 10 59  – – – –  Exceeding 27 %  8,3 + 168,8 
EUR/100 kg  A  
– – –  Other, of a milkfat content, by weight  
0403 10 91  – – – –  Not exceeding 3 %  8,3 + 12,4 EUR/ 
100 kg  A 
0403 10 93  – – – –  Exceeding 3 % but not exceeding 6 %  8,3 + 17,1 EUR/ 
100 kg  A 
0403 10 99  – – – –  Exceeding 6 %  8,3 + 26,6 EUR/ 
100 kg  A 
0403 90  –  Other  
– –  Not flavoured nor containing added fruit, nuts or cocoa  
– – –  In powder, granules or other solid forms  
– – – –  Not containing added sugar or other sweetening matter, of 
a fat content, by weight  
0403 90 11  – – – – –  Not exceeding 1,5 %  100,4 EUR/100 kg  A  
0403 90 13  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  AEN  L 186/212 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0403 90 19  – – – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– – – –  Other, of a fat content, by weight  
0403 90 31  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0403 90 33  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0403 90 39  – – – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A  
– – –  Other  
– – – –  Not containing added sugar or other sweetening matter, of 
a fat content, by weight  
0403 90 51  – – – – –  Not exceeding 3 %  20,5 EUR/100 kg  A  
0403 90 53  – – – – –  Exceeding 3 % but not exceeding 6 %  24,4 EUR/100 kg  A  
0403 90 59  – – – – –  Exceeding 6 %  59,2 EUR/100 kg  A  
– – – –  Other, of a fat content, by weight  
0403 90 61  – – – – –  Not exceeding 3 %  0,17 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A 
0403 90 63  – – – – –  Exceeding 3 % but not exceeding 6 %  0,2 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A 
0403 90 69  – – – – –  Exceeding 6 %  0,54 EUR/kg/lactic 
matter + 21,1 
EUR/100 kg  A  
– –  Flavoured or containing added fruit, nuts or cocoa  
– – –  In powder, granules or other solid forms, of a milkfat 
content, by weight  
0403 90 71  – – – –  Not exceeding 1,5 %  8,3 + 95 EUR/ 
100 kg  A 
0403 90 73  – – – –  Exceeding 1,5 % but not exceeding 27 %  8,3 + 130,4 
EUR/100 kg  A 
0403 90 79  – – – –  Exceeding 27 %  8,3 + 168,8 
EUR/100 kg  A  
– – –  Other, of a milkfat content, by weight  
0403 90 91  – – – –  Not exceeding 3 %  8,3 + 12,4 EUR/ 
100 kg  A 
0403 90 93  – – – –  Exceeding 3 % but not exceeding 6 %  8,3 + 17,1 EUR/ 
100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/213
 
CN 2012  Description  Base rate  Category  Comment  
0403 90 99  – – – –  Exceeding 6 %  8,3 + 26,6 EUR/ 
100 kg  A 
0404  Whey, whether or not concentrated or containing added sugar or 
other sweetening matter; products consisting of natural milk 
constituents, whether or not containing added sugar or other 
sweetening matter, not elsewhere specified or included  
0404 10  –  Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweetening matter  
– –  In powder, granules or other solid forms  
– – –  Not containing added sugar or other sweetening matter, of a 
protein content (nitrogen content × 6,38), by weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 02  – – – – –  Not exceeding 1,5 %  7 EUR/100 kg  A  
0404 10 04  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  A  
0404 10 06  – – – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 12  – – – – –  Not exceeding 1,5 %  100,4 EUR/100 kg  A  
0404 10 14  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  A  
0404 10 16  – – – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– – –  Other, of a protein content (nitrogen content × 6,38), by 
weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 26  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/lactic 
matter + 16,8 
EUR/100 kg  A 
0404 10 28  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 10 32  – – – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A  
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 34  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 10 36  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  AEN  L 186/214 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0404 10 38  – – – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A  
– –  Other  
– – –  Not containing added sugar or other sweetening matter, of a 
protein content (nitrogen content × 6,38), by weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 48  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/dry 
lactic matter  A 
0404 10 52  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  A  
0404 10 54  – – – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 56  – – – – –  Not exceeding 1,5 %  100,4 EUR/100 kg  A  
0404 10 58  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  A  
0404 10 62  – – – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– – –  Other, of a protein content (nitrogen content × 6,38), by 
weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 72  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/dry 
lactic 
matter + 16,8 
EUR/100 kg  A 
0404 10 74  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 10 76  – – – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A  
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 78  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 10 82  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 10 84  – – – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/215
 
CN 2012  Description  Base rate  Category  Comment  
0404 90  –  Other  
– –  Not containing added sugar or other sweetening matter, of a 
fat content, by weight  
0404 90 21  – – –  Not exceeding 1,5 %  100,4 EUR/100 kg  A  
0404 90 23  – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/100 kg  A  
0404 90 29  – – –  Exceeding 27 %  167,2 EUR/100 kg  A  
– –  Other, of a fat content, by weight  
0404 90 81  – – –  Not exceeding 1,5 %  0,95 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 90 83  – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0404 90 89  – – –  Exceeding 27 %  1,62 EUR/kg/lactic 
matter + 22 
EUR/100 kg  A 
0405  Butter and other fats and oils derived from milk; dairy spreads  
0405 10  –  Butter  
– –  Of a fat content, by weight, not exceeding 85 %  
– – –  Natural butter  
0405 10 11  – – – –  In immediate packings of a net content not exceeding 1 kg  189,6 EUR/100 kg  B3  
0405 10 19  – – – –  Other  189,6 EUR/100 kg  B3  
0405 10 30  – – –  Recombined butter  189,6 EUR/100 kg  B3  
0405 10 50  – – –  Whey butter  189,6 EUR/100 kg  B3  
0405 10 90  – –  Other  231,3 EUR/100 kg  B3  
0405 20  –  Dairy spreads  
0405 20 10  – –  Of a fat content, by weight, of 39 % or more but less 
than 60 %  9 + EA  B3  
0405 20 30  – –  Of a fat content, by weight, of 60 % or more but not 
exceeding 75 %  9 + EA  B3  
0405 20 90  – –  Of a fat content, by weight, of more than 75 % but less 
than 80 %  189,6 EUR/100 kg  B3  
0405 90  –  Other  
0405 90 10  – –  Of a fat content, by weight, of 99,3 % or more and of a water 
content, by weight, not exceeding 0,5 %  231,3 EUR/100 kg  B3  
0405 90 90  – –  Other  231,3 EUR/100 kg  B3  
0406  Cheese and curdEN  L 186/216 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0406 10  –  Fresh (unripened or uncured) cheese, including whey cheese, and 
curd  
0406 10 20  – –  Of a fat content, by weight, not exceeding 40 %  185,2 EUR/100 kg  A  
0406 10 80  – –  Other  221,2 EUR/100 kg  A  
0406 20  –  Grated or powdered cheese, of all kinds  
0406 20 10  – –  Glarus herb cheese (known as Schabziger) made from 
skimmed milk and mixed with finely ground herbs  7,7  A  
0406 20 90  – –  Other  188,2 EUR/100 kg  A  
0406 30  –  Processed cheese, not grated or powdered  
0406 30 10  – –  In the manufacture of which no cheeses other than Emmen ­
taler, Gruyère and Appenzell have been used and which may 
contain, as an addition, Glarus herb cheese (known as Schab ­
ziger); put up for retail sale, of a fat content by weight in the 
dry matter not exceeding 56 %  144,9 EUR/100 kg  A  
– –  Other  
– – –  Of a fat content, by weight, not exceeding 36 % and of a fat 
content, by weight, in the dry matter  
0406 30 31  – – – –  Not exceeding 48 %  139,1 EUR/100 kg  A  
0406 30 39  – – – –  Exceeding 48 %  144,9 EUR/100 kg  A  
0406 30 90  – – –  Of a fat content, by weight, exceeding 36 %  215 EUR/100 kg  A  
0406 40  –  Blue-veined cheese and other cheese containing veins produced 
by  Penicillium roqueforti  
0406 40 10  – –  Roquefort  140,9 EUR/100 kg  A  
0406 40 50  – –  Gorgonzola  140,9 EUR/100 kg  A  
0406 40 90  – –  Other  140,9 EUR/100 kg  A  
0406 90  –  Other cheese  
0406 90 01  – –  For processing  167,1 EUR/100 kg  A  
– –  Other  
0406 90 13  – – –  Emmentaler  171,7 EUR/100 kg  A  
0406 90 15  – – –  Gruyère, Sbrinz  171,7 EUR/100 kg  A  
0406 90 17  – – –  Bergkäse, Appenzell  171,7 EUR/100 kg  A  
0406 90 18  – – –  Fromage fribourgeois, Vacherin Mont d'Or and Tête de 
Moine  171,7 EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/217
 
CN 2012  Description  Base rate  Category  Comment  
0406 90 19  – – –  Glarus herb cheese (known as Schabziger) made from 
skimmed milk and mixed with finely ground herbs  7,7  A  
0406 90 21  – – –  Cheddar  167,1 EUR/100 kg  A  
0406 90 23  – – –  Edam  151 EUR/100 kg  A  
0406 90 25  – – –  Tilsit  151 EUR/100 kg  A  
0406 90 27  – – –  Butterkäse  151 EUR/100 kg  A  
0406 90 29  – – –  Kashkaval  151 EUR/100 kg  A  
0406 90 32  – – –  Feta  151 EUR/100 kg  A  
0406 90 35  – – –  Kefalo-Tyri  151 EUR/100 kg  A  
0406 90 37  – – –  Finlandia  151 EUR/100 kg  A  
0406 90 39  – – –  Jarlsberg  151 EUR/100 kg  A  
– – –  Other  
0406 90 50  – – – –  Cheese of sheep's milk or buffalo milk in containers 
containing brine, or in sheepskin or goatskin bottles  151 EUR/100 kg  A  
– – – –  Other  
– – – – –  Of a fat content, by weight, not exceeding 40 % and a 
water content, by weight, in the non-fatty matter  
– – – – – –  Not exceeding 47 %  
0406 90 61  – – – – – – –  Grana Padano, Parmigiano Reggiano  188,2 EUR/100 kg  A  
0406 90 63  – – – – – – –  Fiore Sardo, Pecorino  188,2 EUR/100 kg  A  
0406 90 69  – – – – – – –  Other  188,2 EUR/100 kg  A  
– – – – – –  Exceeding 47 % but not exceeding 72 %  
0406 90 73  – – – – – – –  Provolone  151 EUR/100 kg  A  
0406 90 75  – – – – – – –  Asiago, Caciocavallo, Montasio, Ragusano  151 EUR/100 kg  A  
0406 90 76  – – – – – – –  Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø  151 EUR/100 kg  A  
0406 90 78  – – – – – – –  Gouda  151 EUR/100 kg  A  
0406 90 79  – – – – – – –  Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, 
Taleggio  151 EUR/100 kg  A  
0406 90 81  – – – – – – –  Cantal, Cheshire, Wensleydale, Lancashire, Double 
Gloucester, Blarney, Colby, Monterey  151 EUR/100 kg  A  
0406 90 82  – – – – – – –  Camembert  151 EUR/100 kg  AEN  L 186/218 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0406 90 84  – – – – – – –  Brie  151 EUR/100 kg  A  
0406 90 85  – – – – – – –  Kefalograviera, Kasseri  151 EUR/100 kg  A  
– – – – – – –  Other cheese, of a water content, by weight, in the 
non-fatty matter  
0406 90 86  – – – – – – – –  Exceeding 47 % but not exceeding 52 %  151 EUR/100 kg  A  
0406 90 87  – – – – – – – –  Exceeding 52 % but not exceeding 62 %  151 EUR/100 kg  A  
0406 90 88  – – – – – – – –  Exceeding 62 % but not exceeding 72 %  151 EUR/100 kg  A  
0406 90 93  – – – – – –  Exceeding 72 %  185,2 EUR/100 kg  A  
0406 90 99  – – – – –  Other  221,2 EUR/100 kg  A  
0407  Birds' eggs, in shell, fresh, preserved or cooked  
– Fertilised eggs for incubation  
0407 11 00  – –  Of fowls of the species  Gallus domesticus  35 EUR/1 000 p/st  A  
0407 19  – –  Other  
– – –  Of poultry, other than of fowls of the species  Gallus domes ­
ticus  
0407 19 11  – – – –  Of turkeys or geese  105 EUR/1 000 p/st  A  
0407 19 19  – – – –  Other  35 EUR/1 000 p/st  A  
0407 19 90  – – –  Other  7,7  A  
– Other fresh eggs  
0407 21 00  – –  Of fowls of the species  Gallus domesticus  30,4 EUR/100 kg  B7  
0407 29  – –  Other  
0407 29 10  – – –  Of poultry, other than of fowls of the species  Gallus domes ­
ticus  30,4 EUR/100 kg  B7  
0407 29 90  – – –  Other  7,7  A  
0407 90  –  Other  
0407 90 10  – –  Of poultry  30,4 EUR/100 kg  B7  
0407 90 90  – –  Other  7,7  A  
0408  Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by 
steaming or by boiling in water, moulded, frozen or otherwise 
preserved, whether or not containing added sugar or other 
sweetening matter  
– Egg yolks  
0408 11  – –  DriedEN  12.6.2020 Official Journal of the European Union L 186/219
 
CN 2012  Description  Base rate  Category  Comment  
0408 11 20  – – –  Unfit for human consumption  0  A  
0408 11 80  – – –  Other  142,3 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 2  
0408 19  – –  Other  
0408 19 20  – – –  Unfit for human consumption  0  A  
– – –  Other  
0408 19 81  – – – –  Liquid  62 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 2  
0408 19 89  – – – –  Other, including frozen  66,3 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 2  
– Other  
0408 91  – –  Dried  
0408 91 20  – – –  Unfit for human consumption  0  A  
0408 91 80  – – –  Other  137,4 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 2  
0408 99  – –  Other  
0408 99 20  – – –  Unfit for human consumption  0  A  
0408 99 80  – – –  Other  35,3 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 2  
0409 00 00  Natural honey  17,3  A  
0410 00 00  Edible products of animal origin, not elsewhere specified or 
included  7,7  A  
05  CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
0501 00 00  Human hair, unworked, whether or not washed or scoured; waste 
of human hair  0 A  
0502  Pigs', hogs' or boars' bristles and hair; badger hair and other brush 
making hair; waste of such bristles or hair  
0502 10 00  –  Pigs', hogs' or boars' bristles and hair and waste thereof  0  A  
0502 90 00  –  Other  0  A  
0504 00 00  Guts, bladders and stomachs of animals (other than fish), whole 
and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or 
smoked  0 A  
0505  Skins and other parts of birds, with their feathers or down, 
feathers and parts of feathers (whether or not with trimmed 
edges) and down, not further worked than cleaned, disinfected 
or treated for preservation; powder and waste of feathers or 
parts of feathers  
0505 10  –  Feathers of a kind used for stuffing; down  
0505 10 10  – –  Raw  0  AEN  L 186/220 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0505 10 90  – –  Other  0  A  
0505 90 00  –  Other  0  A  
0506  Bones and horn-cores, unworked, defatted, simply prepared (but 
not cut to shape), treated with acid or degelatinised; powder and 
waste of these products  
0506 10 00  –  Ossein and bones treated with acid  0  A  
0506 90 00  –  Other  0  A  
0507  Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, 
hooves, nails, claws and beaks, unworked or simply prepared but 
not cut to shape; powder and waste of these products  
0507 10 00  –  Ivory; ivory powder and waste  0  A  
0507 90 00  –  Other  0  A  
0508 00 00  Coral and similar materials, unworked or simply prepared but not 
otherwise worked; shells of molluscs, crustaceans or echinoderms 
and cuttle-bone, unworked or simply prepared but not cut to 
shape, powder and waste thereof  0 A  
0510 00 00  Ambergris, castoreum, civet and musk; cantharides; bile, whether 
or not dried; glands and other animal products used in the prep ­
aration of pharmaceutical products, fresh, chilled, frozen or 
otherwise provisionally preserved  0 A  
0511  Animal products not elsewhere specified or included; dead 
animals of Chapter 1 or 3, unfit for human consumption  
0511 10 00  –  Bovine semen  0  A  
– Other  
0511 91  – –  Products of fish or crustaceans, molluscs or other aquatic 
invertebrates; dead animals of Chapter 3  
0511 91 10  – – –  Fish waste  0  A  
0511 91 90  – – –  Other  0  A  
0511 99  – –  Other  
0511 99 10  – – –  Sinews or tendons; parings and similar waste of raw hides or 
skins  0 A  
– – –  Natural sponges of animal origin  
0511 99 31  – – – –  Raw  0  A  
0511 99 39  – – – –  Other  5,1  A  
0511 99 85  – – –  Other  0  A  
06  CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, 
ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL 
FOLIAGE  
0601  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant, in growth or in flower; chicory plants and roots other 
than roots of heading 1212  
0601 10  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant  
0601 10 10  – –  Hyacinths  5,1  AEN  12.6.2020 Official Journal of the European Union L 186/221
 
CN 2012  Description  Base rate  Category  Comment  
0601 10 20  – –  Narcissi  5,1  A  
0601 10 30  – –  Tulips  5,1  A  
0601 10 40  – –  Gladioli  5,1  A  
0601 10 90  – –  Other  5,1  A  
0601 20  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in 
growth or in flower; chicory plants and roots  
0601 20 10  – –  Chicory plants and roots  0  A  
0601 20 30  – –  Orchids, hyacinths, narcissi and tulips  9,6  A  
0601 20 90  – –  Other  6,4  A  
0602  Other live plants (including their roots), cuttings and slips; 
mushroom spawn  
0602 10  –  Unrooted cuttings and slips  
0602 10 10  – –  Of vines  0  A  
0602 10 90  – –  Other  4  A  
0602 20  –  Trees, shrubs and bushes, grafted or not, of kinds which bear 
edible fruit or nuts  
0602 20 10  – –  Vine slips, grafted or rooted  0  A  
0602 20 90  – –  Other  8,3  A  
0602 30 00  –  Rhododendrons and azaleas, grafted or not  8,3  A  
0602 40 00  –  Roses, grafted or not  8,3  A  
0602 90  –  Other  
0602 90 10  – –  Mushroom spawn  8,3  A  
0602 90 20  – –  Pineapple plants  0  A  
0602 90 30  – –  Vegetable and strawberry plants  8,3  A  
– –  Other  
– – –  Outdoor plants  
– – – –  Trees, shrubs and bushes  
0602 90 41  – – – – –  Forest trees  8,3  A  
– – – – –  Other  
0602 90 45  – – – – – –  Rooted cuttings and young plants  6,5  A  
0602 90 49  – – – – – –  Other  8,3  A  
0602 90 50  – – – –  Other outdoor plants  8,3  A  
– – –  Indoor plants  
0602 90 70  – – – –  Rooted cuttings and young plants, excluding cacti  6,5  A  
– – – –  Other  
0602 90 91  – – – – –  Flowering plants with buds or flowers, excluding cacti  6,5  A  
0602 90 99  – – – – –  Other  6,5  AEN  L 186/222 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0603  Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or 
otherwise prepared  
– Fresh  
0603 11 00  – –  Roses  12  A  
0603 12 00  – –  Carnations  12  A  
0603 13 00  – –  Orchids  12  A  
0603 14 00  – –  Chrysanthemums  12  A  
0603 15 00  – –  Lilies ( Lilium  spp.)  12  A  
0603 19  – –  Other  
0603 19 10  – – –  Gladioli  12  A  
0603 19 80  – – –  Other  12  A  
0603 90 00  –  Other  10  A  
0604  Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a 
kind suitable for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared  
0604 20  –  Fresh  
– –  Mosses and lichens  
0604 20 11  – – –  Reindeer moss  0  A  
0604 20 19  – – –  Other  5  A  
0604 20 20  – –  Christmas trees  2,5  A  
0604 20 40  – –  Conifer branches  2,5  A  
0604 20 90  – –  Other  2  A  
0604 90  –  Other  
– –  Mosses and lichens  
0604 90 11  – – –  Reindeer moss  0  A  
0604 90 19  – – –  Other  5  A  
– –  Other  
0604 90 91  – – –  Not further prepared than dried  0  A  
0604 90 99  – – –  Other  10,9  A  
07  CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS 
AND TUBERS  
0701  Potatoes, fresh or chilled  
0701 10 00  –  Seed  4,5  A  
0701 90  –  Other  
0701 90 10  – –  For the manufacture of starch  5,8  A  
– –  Other  
0701 90 50  – – –  New, from 1 January to 30 June  13,4  AEN  12.6.2020 Official Journal of the European Union L 186/223
 
CN 2012  Description  Base rate  Category  Comment  
0701 90 90  – – –  Other  11,5  A  
0702 00 00  Tomatoes, fresh or chilled  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0703  Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh 
or chilled  
0703 10  –  Onions and shallots  
– –  Onions  
0703 10 11  – – –  Sets  9,6  A  
0703 10 19  – – –  Other  9,6  A  
0703 10 90  – –  Shallots  9,6  A  
0703 20 00  –  Garlic  9,6 + 120 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 3  
0703 90 00  –  Leeks and other alliaceous vegetables  10,4  A  
0704  Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, 
fresh or chilled  
0704 10 00  –  Cauliflowers and headed broccoli  13,6 MIN 1,6 EUR/ 
100 kg  A 
0704 20 00  –  Brussels sprouts  12  A  
0704 90  –  Other  
0704 90 10  – –  White cabbages and red cabbages  12 MIN 0,4 EUR/ 
100 kg  A 
0704 90 90  – –  Other  12  A  
0705  Lettuce ( Lactuca sativa ) and chicory ( Cichorium  spp.), fresh or 
chilled  
– Lettuce  
0705 11 00  – –  Cabbage lettuce (head lettuce)  12 MIN 2 EUR/ 
100 kg/br  A 
0705 19 00  – –  Other  10,4  A  
– Chicory  
0705 21 00  – –  Witloof chicory ( Cichorium intybus  var.  foliosum ) 10,4  A  
0705 29 00  – –  Other  10,4  A  
0706  Carrots, turnips, salad beetroot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled  
0706 10 00  –  Carrots and turnips  13,6  A  
0706 90  –  Other  
0706 90 10  – –  Celeriac (rooted celery or German celery)  13,6  A  
0706 90 30  – –  Horseradish ( Cochlearia armoracia ) 12  A  
0706 90 90  – –  Other  13,6  A  
0707 00  Cucumbers and gherkins, fresh or chilledEN  L 186/224 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0707 00 05  –  Cucumbers  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0707 00 90  –  Gherkins  12,8  A  
0708  Leguminous vegetables, shelled or unshelled, fresh or chilled  
0708 10 00  –  Peas ( Pisum sativum ) 13,6  A  
0708 20 00  –  Beans ( Vigna  spp.,  Phaseolus  spp.)  13,6 MIN 1,6 EUR/ 
100 kg  A 
0708 90 00  –  Other leguminous vegetables  11,2  A  
0709  Other vegetables, fresh or chilled  
0709 20 00  –  Asparagus  10,2  A  
0709 30 00  –  Aubergines (eggplants)  12,8  A  
0709 40 00  –  Celery other than celeriac  12,8  A  
– Mushrooms and truffles  
0709 51 00  – –  Mushrooms of the genus  Agaricus  12,8  A  
0709 59  – –  Other  
0709 59 10  – – –  Chanterelles  3,2  A  
0709 59 30  – – –  Flap mushrooms  5,6  A  
0709 59 50  – – –  Truffles  6,4  A  
0709 59 90  – – –  Other  6,4  A  
0709 60  –  Fruits of the genus  Capsicum  or of the genus  Pimenta  
0709 60 10  – –  Sweet peppers  7,2  A  
– –  Other  
0709 60 91  – – –  Of the genus  Capsicum , for the manufacture of capsicin or 
capsicum oleoresin dyes  0 A  
0709 60 95  – – –  For the industrial manufacture of essential oils or resinoids  0  A  
0709 60 99  – – –  Other  6,4  A  
0709 70 00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach)  10,4  A  
– Other  
0709 91 00  – –  Globe artichokes  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0709 92  – –  Olives  
0709 92 10  – – –  For uses other than the production of oil  4,5  A  
0709 92 90  – – –  Other  13,1 EUR/100 kg  A  
0709 93  – –  Pumpkins, squash and gourds ( Cucurbita  spp.)  
0709 93 10  – – –  Courgettes  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0709 93 90  – – –  Other  12,8  AEN  12.6.2020 Official Journal of the European Union L 186/225
 
CN 2012  Description  Base rate  Category  Comment  
0709 99  – –  Other  
0709 99 10  – – –  Salad vegetables, other than lettuce ( Lactuca sativa ) and 
chicory ( Cichorium  spp.)  10,4  A  
0709 99 20  – – –  Chard (or white beet) and cardoons  10,4  A  
0709 99 40  – – –  Capers  5,6  A  
0709 99 50  – – –  Fennel  8  A  
0709 99 60  – – –  Sweetcorn  9,4 EUR/100 kg  A  
0709 99 90  – – –  Other  12,8  A  
0710  Vegetables (uncooked or cooked by steaming or boiling in water), 
frozen  
0710 10 00  –  Potatoes  14,4  A  
– Leguminous vegetables, shelled or unshelled  
0710 21 00  – –  Peas ( Pisum sativum ) 14,4  A  
0710 22 00  – –  Beans ( Vigna  spp.,  Phaseolus  spp.)  14,4  A  
0710 29 00  – –  Other  14,4  A  
0710 30 00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach)  14,4  A  
0710 40 00A  –  Sweetcorn other than in cobs with a diameter of 8 mm or 
more, but not more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 4  
0710 40 00B  –  Sweetcorn, in cobs with a diameter of 8 mm or more, but not 
more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  A 
0710 80  –  Other vegetables  
0710 80 10  – –  Olives  15,2  A  
– –  Fruits of the genus  Capsicum  or of the genus  Pimenta  
0710 80 51  – – –  Sweet peppers  14,4  A  
0710 80 59  – – –  Other  6,4  A  
– –  Mushrooms  
0710 80 61  – – –  Of the genus  Agaricus  14,4  A  
0710 80 69  – – –  Other  14,4  A  
0710 80 70  – –  Tomatoes  14,4  A  
0710 80 80  – –  Globe artichokes  14,4  A  
0710 80 85  – –  Asparagus  14,4  A  
0710 80 95  – –  Other  14,4  A  
0710 90 00  –  Mixtures of vegetables  14,4  A  
0711  Vegetables provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in that state for immediate consumption  
0711 20  –  Olives  
0711 20 10  – –  For uses other than the production of oil  6,4  AEN  L 186/226 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0711 20 90  – –  Other  13,1 EUR/100 kg  A  
0711 40 00  –  Cucumbers and gherkins  12  A  
– Mushrooms and truffles  
0711 51 00  – –  Mushrooms of the genus  Agaricus  9,6 + 191 EUR/ 
100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 16  
0711 59 00  – –  Other  9,6  A  
0711 90  –  Other vegetables; mixtures of vegetables  
– –  Vegetables  
0711 90 10  – – –  Fruits of the genus  Capsicum  or of the genus  Pimenta , 
excluding sweet peppers  6,4  A  
0711 90 30  – – –  Sweetcorn  5,1 + 9,4 EUR/ 
100 kg/net eda  A 
0711 90 50  – – –  Onions  7,2  A  
0711 90 70  – – –  Capers  4,8  A  
0711 90 80  – – –  Other  9,6  A  
0711 90 90  – –  Mixtures of vegetables  12  A  
0712  Dried vegetables, whole, cut, sliced, broken or in powder, but not 
further prepared  
0712 20 00  –  Onions  12,8  A  
– Mushrooms, wood ears ( Auricularia  spp.), jelly fungi ( Tremella  
spp.) and truffles  
0712 31 00  – –  Mushrooms of the genus  Agaricus  12,8  A  
0712 32 00  – –  Wood ears ( Auricularia  spp.)  12,8  A  
0712 33 00  – –  Jelly fungi ( Tremella  spp.)  12,8  A  
0712 39 00  – –  Other  12,8  A  
0712 90  –  Other vegetables; mixtures of vegetables  
0712 90 05  – –  Potatoes, whether or not cut or sliced but not further prepared  10,2  A  
– –  Sweetcorn ( Zea mays  var.  saccharata ) 
0712 90 11  – – –  Hybrids for sowing  0  A  
0712 90 19  – – –  Other  9,4 EUR/100 kg  A  
0712 90 30  – –  Tomatoes  12,8  A  
0712 90 50  – –  Carrots  12,8  A  
0712 90 90  – –  Other  12,8  A  
0713  Dried leguminous vegetables, shelled, whether or not skinned or 
split  
0713 10  –  Peas ( Pisum sativum ) 
0713 10 10  – –  For sowing  0  A  
0713 10 90  – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/227
 
CN 2012  Description  Base rate  Category  Comment  
0713 20 00  –  Chickpeas (garbanzos)  0  A  
– Beans ( Vigna  spp.,  Phaseolus  spp.)  
0713 31 00  – –  Beans of the species  Vigna mungo  (L.) Hepper or  Vigna radiata  
(L.) Wilczek  0 A  
0713 32 00  – –  Small red (Adzuki) beans ( Phaseolus  or  Vigna angularis ) 0  A  
0713 33  – –  Kidney beans, including white pea beans ( Phaseolus vulgaris ) 
0713 33 10  – – –  For sowing  0  A  
0713 33 90  – – –  Other  0  A  
0713 34 00  – –  Bambara beans ( Vigna subterranea  or  Voandzeia subterranea ) 0  A  
0713 35 00  – –  Cow peas ( Vigna unguiculata ) 0  A  
0713 39 00  – –  Other  0  A  
0713 40 00  –  Lentils  0  A  
0713 50 00  –  Broad beans ( Vicia faba  var.  major ) and horse beans ( Vicia faba  
var.  equina , Vicia faba  var.  minor ) 3,2  A  
0713 60 00  –  Pigeon peas ( Cajanus cajan ) 3,2  A  
0713 90 00  –  Other  3,2  A  
0714  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, 
fresh, chilled, frozen or dried, whether or not sliced or in the 
form of pellets; sago pith  
0714 10  –  Manioc (cassava)  
0714 10 91  – –  Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg  A  
0714 10 98  – –  Other  9,5 EUR/100 kg  A  
0714 20  –  Sweet potatoes  
0714 20 10  – –  Fresh, whole, intended for human consumption  3  A  
0714 20 90  – –  Other  6,4 EUR/100 kg  A  
0714 30  –  Yams ( Dioscorea  spp.)  
0714 30 10  – –  Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg  A  
0714 30 90  – –  Other  9,5 EUR/100 kg  A  
0714 40  –  Taro ( Colocasia  spp.)  
0714 40 10  – –  Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg  A  
0714 40 90  – –  Other  9,5 EUR/100 kg  AEN  L 186/228 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0714 50  –  Yautia ( Xanthosoma  spp.)  
0714 50 10  – –  Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg  A  
0714 50 90  – –  Other  9,5 EUR/100 kg  A  
0714 90  –  Other  
– –  Arrowroot, salep and similar roots and tubers with high starch 
content  
0714 90 12  – – –  Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either 
fresh and whole or without skin and frozen, whether or 
not sliced  9,5 EUR/100 kg  A  
0714 90 18  – – –  Other  9,5 EUR/100 kg  A  
0714 90 90  – –  Other  3  A  
08  CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS 
FRUIT OR MELONS  
0801  Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or 
not shelled or peeled  
– Coconuts  
0801 11 00  – –  Desiccated  0  A  
0801 12 00  – –  In the inner shell (endocarp)  0  A  
0801 19 00  – –  Other  0  A  
– Brazil nuts  
0801 21 00  – –  In shell  0  A  
0801 22 00  – –  Shelled  0  A  
– Cashew nuts  
0801 31 00  – –  In shell  0  A  
0801 32 00  – –  Shelled  0  A  
0802  Other nuts, fresh or dried, whether or not shelled or peeled  
– Almonds  
0802 11  – –  In shell  
0802 11 10  – – –  Bitter  0  A  
0802 11 90  – – –  Other  5,6  A  
0802 12  – –  Shelled  
0802 12 10  – – –  Bitter  0  A  
0802 12 90  – – –  Other  3,5  A  
– Hazelnuts or filberts ( Corylus  spp.)  
0802 21 00  – –  In shell  3,2  AEN  12.6.2020 Official Journal of the European Union L 186/229
 
CN 2012  Description  Base rate  Category  Comment  
0802 22 00  – –  Shelled  3,2  A  
– Walnuts  
0802 31 00  – –  In shell  4  A  
0802 32 00  – –  Shelled  5,1  A  
– Chestnuts ( Castanea  spp.)  
0802 41 00  – –  In shell  5,6  A  
0802 42 00  – –  Shelled  5,6  A  
– Pistachios  
0802 51 00  – –  In shell  1,6  A  
0802 52 00  – –  Shelled  1,6  A  
– Macadamia nuts  
0802 61 00  – –  In shell  2  A  
0802 62 00  – –  Shelled  2  A  
0802 70 00  –  Kola nuts ( Cola  spp.)  0  A  
0802 80 00  –  Areca nuts  0  A  
0802 90  –  Other  
0802 90 10  – –  Pecans  0  A  
0802 90 50  – –  Pine nuts  2  A  
0802 90 85  – –  Other  2  A  
0803  Bananas, including plantains, fresh or dried  
0803 10  –  Plantains  
0803 10 10  – –  Fresh  16  A  
0803 10 90  – –  Dried  16  A  
0803 90  –  Other  
0803 90 10  – –  Fresh  136 EUR/1 000 kg  R75  See Annex 2-A, 
Section A, 
paragraph 1(l)  
0803 90 90  – –  Dried  16  A  
0804  Dates, figs, pineapples, avocados, guavas, mangoes and mango ­
steens, fresh or dried  
0804 10 00  –  Dates  7,7  A  
0804 20  –  Figs  
0804 20 10  – –  Fresh  5,6  A  
0804 20 90  – –  Dried  8  A  
0804 30 00  –  Pineapples  5,8  A  
0804 40 00  –  Avocados  5,1  A  
0804 50 00  –  Guavas, mangoes and mangosteens  0  A  
0805  Citrus fruit, fresh or driedEN  L 186/230 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0805 10  –  Oranges  
0805 10 20  – –  Sweet oranges, fresh  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 10 80  – –  Other  16  A  
0805 20  –  Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids  
0805 20 10  – –  Clementines  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 20 30  – –  Monreales and satsumas  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 20 50  – –  Mandarins and wilkings  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 20 70  – –  Tangerines  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 20 90  – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 40 00  –  Grapefruit, including pomelos  2,4  A  
0805 50  –  Lemons ( Citrus limon , Citrus limonum ) and limes ( Citrus auranti ­
folia , Citrus latifolia ) 
0805 50 10  – –  Lemons ( Citrus limon , Citrus limonum ) Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0805 50 90  – –  Limes ( Citrus aurantifolia , Citrus latifolia ) 12,8  A  
0805 90 00  –  Other  12,8  A  
0806  Grapes, fresh or dried  
0806 10  –  Fresh  
0806 10 10  – –  Table grapes  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0806 10 90  – –  Other  17,6  A  
0806 20  –  Dried  
0806 20 10  – –  Currants  2,4  A  
0806 20 30  – –  Sultanas  2,4  A  
0806 20 90  – –  Other  2,4  A  
0807  Melons (including watermelons) and papaws (papayas), fresh  
– Melons (including watermelons)  
0807 11 00  – –  Watermelons  8,8  A  
0807 19 00  – –  Other  8,8  A  
0807 20 00  –  Papaws (papayas)  0  A  
0808  Apples, pears and quinces, freshEN  12.6.2020 Official Journal of the European Union L 186/231
 
CN 2012  Description  Base rate  Category  Comment  
0808 10  –  Apples  
0808 10 10  – –  Cider apples, in bulk, from 16 September to 15 December  7,2 MIN 0,36 EUR/ 
100 kg/net  A 
0808 10 80  – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0808 30  –  Pears  
0808 30 10  – –  Perry pears, in bulk, from 1 August to 31 December  7,2 MIN 0,36 EUR/ 
100 kg/net  A 
0808 30 90  – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0808 40 00  –  Quinces  7,2  A  
0809  Apricots, cherries, peaches (including nectarines), plums and sloes, 
fresh  
0809 10 00  –  Apricots  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
– Cherries  
0809 21 00  – –  Sour cherries ( Prunus cerasus ) Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0809 29 00  – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0809 30  –  Peaches, including nectarines  
0809 30 10  – –  Nectarines  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0809 30 90  – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0809 40  –  Plums and sloes  
0809 40 05  – –  Plums  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
0809 40 90  – –  Sloes  12  A  
0810  Other fruit, fresh  
0810 10 00  –  Strawberries  12,8 MIN 2,4 EUR/ 
100 kg/net  A 
0810 20  –  Raspberries, blackberries, mulberries and loganberries  
0810 20 10  – –  Raspberries  8,8  A  
0810 20 90  – –  Other  9,6  A  
0810 30  –  Black-, white - or redcurrants and gooseberries  
0810 30 10  – –  Blackcurrants  8,8  A  
0810 30 30  – –  Redcurrants  8,8  AEN  L 186/232 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0810 30 90  – –  Other  9,6  A  
0810 40  –  Cranberries, bilberries and other fruit of the genus  Vaccinium  
0810 40 10  – –  Cowberries, foxberries or mountain cranberries (fruit of the 
species  Vaccinium vitis -idaea ) 0 A  
0810 40 30  – –  Fruit of the species  Vaccinium myrtillus  3,2  A  
0810 40 50  – –  Fruit of the species  Vaccinium macrocarpon  and  Vaccinium corym ­
bosum  3,2  A  
0810 40 90  – –  Other  9,6  A  
0810 50 00  –  Kiwifruit  8,8  A  
0810 60 00  –  Durians  8,8  A  
0810 70 00  –  Persimmons  8,8  A  
0810 90  –  Other  
0810 90 20  – –  Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, 
passion fruit, carambola and pitahaya  0 A  
0810 90 75  – –  Other  8,8  A  
0811  Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen, whether or not containing added sugar or other 
sweetening matter  
0811 10  –  Strawberries  
– –  Containing added sugar or other sweetening matter  
0811 10 11  – – –  With a sugar content exceeding 13 % by weight  20,8 + 8,4 EUR/ 
100 kg  A 
0811 10 19  – – –  Other  20,8  A  
0811 10 90  – –  Other  14,4  A  
0811 20  –  Raspberries, blackberries, mulberries, loganberries, black-, white 
or redcurrants and gooseberries  
– –  Containing added sugar or other sweetening matter  
0811 20 11  – – –  With a sugar content exceeding 13 % by weight  20,8 + 8,4 EUR/ 
100 kg  A 
0811 20 19  – – –  Other  20,8  A  
– –  Other  
0811 20 31  – – –  Raspberries  14,4  A  
0811 20 39  – – –  Blackcurrants  14,4  A  
0811 20 51  – – –  Redcurrants  12  A  
0811 20 59  – – –  Blackberries and mulberries  12  A  
0811 20 90  – – –  Other  14,4  A  
0811 90  –  Other  
– –  Containing added sugar or other sweetening matter  
– – –  With a sugar content exceeding 13 % by weight  
0811 90 11  – – – –  Tropical fruit and tropical nuts  13 + 5,3 EUR/ 
100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/233
 
CN 2012  Description  Base rate  Category  Comment  
0811 90 19  – – – –  Other  20,8 + 8,4 EUR/ 
100 kg  A  
– – –  Other  
0811 90 31  – – – –  Tropical fruit and tropical nuts  13  A  
0811 90 39  – – – –  Other  20,8  A  
– –  Other  
0811 90 50  – – –  Fruit of the species  Vaccinium myrtillus  12  A  
0811 90 70  – – –  Fruit of the species  Vaccinium myrtilloides  and  Vaccinium 
angustifolium  3,2  A  
– – –  Cherries  
0811 90 75  – – – –  Sour cherries ( Prunus cerasus ) 14,4  A  
0811 90 80  – – – –  Other  14,4  A  
0811 90 85  – – –  Tropical fruit and tropical nuts  9  A  
0811 90 95  – – –  Other  14,4  A  
0812  Fruit and nuts, provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in that state for immediate consumption  
0812 10 00  –  Cherries  8,8  A  
0812 90  –  Other  
0812 90 25  – –  Apricots; oranges  12,8  A  
0812 90 30  – –  Papaws (papayas)  2,3  A  
0812 90 40  – –  Fruit of the species  Vaccinium myrtillus  6,4  A  
0812 90 70  – –  Guavas, mangoes, mangosteens, tamarinds, cashew apples, 
lychees, jackfruit, sapodillo plums, passion fruit, carambola, 
pitahaya and tropical nuts  5,5  A  
0812 90 98  – –  Other  8,8  A  
0813  Fruit, dried, other than that of headings 0801 to 0806; mixtures 
of nuts or dried fruits of this chapter  
0813 10 00  –  Apricots  5,6  A  
0813 20 00  –  Prunes  9,6  A  
0813 30 00  –  Apples  3,2  A  
0813 40  –  Other fruit  
0813 40 10  – –  Peaches, including nectarines  5,6  A  
0813 40 30  – –  Pears  6,4  A  
0813 40 50  – –  Papaws (papayas)  2  A  
0813 40 65  – –  Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, 
passion fruit, carambola and pitahaya  0 A  
0813 40 95  – –  Other  2,4  AEN  L 186/234 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0813 50  –  Mixtures of nuts or dried fruits of this chapter  
– –  Mixtures of dried fruit, other than that of headings 0801 
to 0806  
– – –  Not containing prunes  
0813 50 12  – – – –  Of papaws (papayas), tamarinds, cashew apples, lychees, 
jackfruit, sapodillo plums, passion fruit, carambola and 
pitahaya  4 A  
0813 50 15  – – – –  Other  6,4  A  
0813 50 19  – – –  Containing prunes  9,6  A  
– –  Mixtures exclusively of nuts of headings 0801 and 0802  
0813 50 31  – – –  Of tropical nuts  4  A  
0813 50 39  – – –  Other  6,4  A  
– –  Other mixtures  
0813 50 91  – – –  Not containing prunes or figs  8  A  
0813 50 99  – – –  Other  9,6  A  
0814 00 00  Peel of citrus fruit or melons (including watermelons), fresh, 
frozen, dried or provisionally preserved in brine, in sulphur 
water or in other preservative solutions  1,6  A  
09  CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES  
0901  Coffee, whether or not roasted or decaffeinated; coffee husks and 
skins; coffee substitutes containing coffee in any proportion  
– Coffee, not roasted  
0901 11 00  – –  Not decaffeinated  0  A  
0901 12 00  – –  Decaffeinated  8,3  A  
– Coffee, roasted  
0901 21 00  – –  Not decaffeinated  7,5  A  
0901 22 00  – –  Decaffeinated  9  A  
0901 90  –  Other  
0901 90 10  – –  Coffee husks and skins  0  A  
0901 90 90  – –  Coffee substitutes containing coffee  11,5  A  
0902  Tea, whether or not flavoured  
0902 10 00  –  Green tea (not fermented) in immediate packings of a content 
not exceeding 3 kg  3,2  A  
0902 20 00  –  Other green tea (not fermented)  0  A  
0902 30 00  –  Black tea (fermented) and partly fermented tea, in immediate 
packings of a content not exceeding 3 kg  0 A  
0902 40 00  –  Other black tea (fermented) and other partly fermented tea  0  A  
0903 00 00  Maté  0  A  
0904  Pepper of the genus  Piper ; dried or crushed or ground fruit of the 
genus  Capsicum  or of the genus  Pimenta  
– Pepper  
0904 11 00  – –  Neither crushed nor ground  0  AEN  12.6.2020 Official Journal of the European Union L 186/235
 
CN 2012  Description  Base rate  Category  Comment  
0904 12 00  – –  Crushed or ground  4  A  
– Fruit of the genus  Capsicum  or of the genus  Pimenta  
0904 21  – –  Dried, neither crushed nor ground  
0904 21 10  – – –  Sweet peppers ( Capsicum annuum ) 9,6  A  
0904 21 90  – – –  Other  0  A  
0904 22 00  – –  Crushed or ground  5  A  
0905  Vanilla  
0905 10 00  –  Neither crushed nor ground  6  A  
0905 20 00  –  Crushed or ground  6  A  
0906  Cinnamon and cinnamon-tree flowers  
– Neither crushed nor ground  
0906 11 00  – –  Cinnamon ( Cinnamomum zeylanicum  Blume)  0  A  
0906 19 00  – –  Other  0  A  
0906 20 00  –  Crushed or ground  0  A  
0907  Cloves (whole fruit, cloves and stems)  
0907 10 00  –  Neither crushed nor ground  8  A  
0907 20 00  –  Crushed or ground  8  A  
0908  Nutmeg, mace and cardamoms  
– Nutmeg  
0908 11 00  – –  Neither crushed nor ground  0  A  
0908 12 00  – –  Crushed or ground  0  A  
– Mace  
0908 21 00  – –  Neither crushed nor ground  0  A  
0908 22 00  – –  Crushed or ground  0  A  
– Cardamoms  
0908 31 00  – –  Neither crushed nor ground  0  A  
0908 32 00  – –  Crushed or ground  0  A  
0909  Seeds of anise, badian, fennel, coriander, cumin or caraway; 
juniper berries  
– Seeds of coriander  
0909 21 00  – –  Neither crushed nor ground  0  A  
0909 22 00  – –  Crushed or ground  0  A  
– Seeds of cumin  
0909 31 00  – –  Neither crushed nor ground  0  A  
0909 32 00  – –  Crushed or ground  0  A  
– Seeds of anise, badian, caraway or fennel; juniper berries  
0909 61 00  – –  Neither crushed nor ground  0  A  
0909 62 00  – –  Crushed or ground  0  AEN  L 186/236 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
0910  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and 
other spices  
– Ginger  
0910 11 00  – –  Neither crushed nor ground  0  A  
0910 12 00  – –  Crushed or ground  0  A  
0910 20  –  Saffron  
0910 20 10  – –  Neither crushed nor ground  0  A  
0910 20 90  – –  Crushed or ground  8,5  A  
0910 30 00  –  Turmeric (curcuma)  0  A  
– Other spices  
0910 91  – –  Mixtures referred to in note 1(b) to this chapter  
0910 91 05  – – –  Curry  0  A  
– – –  Other  
0910 91 10  – – – –  Neither crushed nor ground  0  A  
0910 91 90  – – – –  Crushed or ground  12,5  A  
0910 99  – –  Other  
0910 99 10  – – –  Fenugreek seed  0  A  
– – –  Thyme  
– – – –  Neither crushed nor ground  
0910 99 31  – – – – –  Wild thyme ( Thymus serpyllum ) 0  A  
0910 99 33  – – – – –  Other  7  A  
0910 99 39  – – – –  Crushed or ground  8,5  A  
0910 99 50  – – –  Bay leaves  7  A  
– – –  Other  
0910 99 91  – – – –  Neither crushed nor ground  0  A  
0910 99 99  – – – –  Crushed or ground  12,5  A  
10  CHAPTER 10 - CEREALS  
1001  Wheat and meslin  
– Durum wheat  
1001 11 00  – –  Seed  148 EUR/1 000 kg  A  
1001 19 00  – –  Other  148 EUR/1 000 kg  A  
– Other  
1001 91  – –  Seed  
1001 91 10  – – –  Spelt  12,8  A  
1001 91 20  – – –  Common wheat and meslin  95 EUR/1 000 kg  A  
1001 91 90  – – –  Other  95 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/237
 
CN 2012  Description  Base rate  Category  Comment  
1001 99 00  – –  Other  95 EUR/1 000 kg  A  
1002  Rye  
1002 10 00  –  Seed  93 EUR/1 000 kg  A  
1002 90 00  –  Other  93 EUR/1 000 kg  A  
1003  Barley  
1003 10 00  –  Seed  93 EUR/1 000 kg  A  
1003 90 00  –  Other  93 EUR/1 000 kg  A  
1004  Oats  
1004 10 00  –  Seed  89 EUR/1 000 kg  A  
1004 90 00  –  Other  89 EUR/1 000 kg  A  
1005  Maize (corn)  
1005 10  –  Seed  
– –  Hybrid  
1005 10 13  – – –  Three-cross hybrids  0  A  
1005 10 15  – – –  Simple hybrids  0  A  
1005 10 18  – – –  Other  0  A  
1005 10 90  – –  Other  94 EUR/1 000 kg  A  
1005 90 00  –  Other  94 EUR/1 000 kg  A  
1006  Rice  
1006 10  –  Rice in the husk (paddy or rough)  
1006 10 10  – –  For sowing  7,7  A  
– –  Other  
– – –  Parboiled  
1006 10 21  – – – –  Round grain  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 10 23  – – – –  Medium grain  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– – – –  Long grain  
1006 10 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10EN  L 186/238 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1006 10 27  – – – – –  Of a length/width ratio equal to or greater than 3  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– – –  Other  
1006 10 92  – – – –  Round grain  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 10 94  – – – –  Medium grain  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– – – –  Long grain  
1006 10 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 10 98  – – – – –  Of a length/width ratio equal to or greater than 3  211 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 20  –  Husked (brown) rice  
– –  Parboiled  
1006 20 11  – – –  Round grain  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 20 13  – – –  Medium grain  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– – –  Long grain  
1006 20 15  – – – –  Of a length/width ratio greater than 2 but less than 3  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 20 17  – – – –  Of a length/width ratio equal to or greater than 3  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– –  Other  
1006 20 92  – – –  Round grain  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10EN  12.6.2020 Official Journal of the European Union L 186/239
 
CN 2012  Description  Base rate  Category  Comment  
1006 20 94  – – –  Medium grain  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
– – –  Long grain  
1006 20 96  – – – –  Of a length/width ratio greater than 2 but less than 3  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 20 98  – – – –  Of a length/width ratio equal to or greater than 3  65 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 5 
and 7 to 10  
1006 30  –  Semi-milled or wholly milled rice, whether or not polished or 
glazed  
– –  Semi-milled rice  
– – –  Parboiled  
1006 30 21  – – – –  Round grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 23  – – – –  Medium grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – – –  Long grain  
1006 30 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 27  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – –  Other  
1006 30 42  – – – –  Round grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 44  – – – –  Medium grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – – –  Long grain  
1006 30 46  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10EN  L 186/240 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1006 30 48  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– –  Wholly milled rice  
– – –  Parboiled  
1006 30 61  – – – –  Round grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 63  – – – –  Medium grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – – –  Long grain  
1006 30 65  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 67  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – –  Other  
1006 30 92  – – – –  Round grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 94  – – – –  Medium grain  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
– – – –  Long grain  
1006 30 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 30 98  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraphs 
6 to 10  
1006 40 00  –  Broken rice  65 EUR/1 000 kg  B5 (see 
com- 
ment)  50 % cut at EIF, 
and linear 
removal after 
5 year  
1007  Grain sorghum  
1007 10  –  Seed  
1007 10 10  – –  Hybrids  6,4  A  
1007 10 90  – –  Other  94 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/241
 
CN 2012  Description  Base rate  Category  Comment  
1007 90 00  –  Other  94 EUR/1 000 kg  A  
1008  Buckwheat, millet and canary seed; other cereals  
1008 10 00  –  Buckwheat  37 EUR/1 000 kg  A  
– Millet  
1008 21 00  – –  Seed  56 EUR/1 000 kg  A  
1008 29 00  – –  Other  56 EUR/1 000 kg  A  
1008 30 00  –  Canary seed  0  A  
1008 40 00  –  Fonio ( Digitaria  spp.)  37 EUR/1 000 kg  A  
1008 50 00  –  Quinoa ( Chenopodium quinoa ) 37 EUR/1 000 kg  A  
1008 60 00  –  Triticale  93 EUR/1 000 kg  A  
1008 90 00  –  Other cereals  37 EUR/1 000 kg  A  
11  CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; 
MALT; STARCHES; INULIN; WHEAT GLUTEN  
1101 00  Wheat or meslin flour  
– Wheat flour  
1101 00 11  – –  Of durum wheat  172 EUR/1 000 kg  B3  
1101 00 15  – –  Of common wheat and spelt  172 EUR/1 000 kg  B3  
1101 00 90  –  Meslin flour  172 EUR/1 000 kg  B3  
1102  Cereal flours other than of wheat or meslin  
1102 20  –  Maize (corn) flour  
1102 20 10  – –  Of a fat content not exceeding 1,5 % by weight  173 EUR/1 000 kg  B3  
1102 20 90  – –  Other  98 EUR/1 000 kg  B3  
1102 90  –  Other  
1102 90 10  – –  Barley flour  171 EUR/1 000 kg  B5  
1102 90 30  – –  Oat flour  164 EUR/1 000 kg  B5  
1102 90 50  – –  Rice flour  138 EUR/1 000 kg  A  
1102 90 70  – –  Rye flour  168 EUR/1 000 kg  B5  
1102 90 90  – –  Other  98 EUR/1 000 kg  B5EN  L 186/242 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1103  Cereal groats, meal and pellets  
– Groats and meal  
1103 11  – –  Of wheat  
1103 11 10  – – –  Durum wheat  267 EUR/1 000 kg  A  
1103 11 90  – – –  Common wheat and spelt  186 EUR/1 000 kg  A  
1103 13  – –  Of maize (corn)  
1103 13 10  – – –  Of a fat content not exceeding 1,5 % by weight  173 EUR/1 000 kg  B5  
1103 13 90  – – –  Other  98 EUR/1 000 kg  B5  
1103 19  – –  Of other cereals  
1103 19 20  – – –  Of rye or barley  171 EUR/1 000 kg  A  
1103 19 40  – – –  Of oats  164 EUR/1 000 kg  A  
1103 19 50  – – –  Of rice  138 EUR/1 000 kg  B5  
1103 19 90  – – –  Other  98 EUR/1 000 kg  A  
1103 20  –  Pellets  
1103 20 25  – –  Of rye or barley  171 EUR/1 000 kg  A  
1103 20 30  – –  Of oats  164 EUR/1 000 kg  A  
1103 20 40  – –  Of maize  173 EUR/1 000 kg  B5  
1103 20 50  – –  Of rice  138 EUR/1 000 kg  B5  
1103 20 60  – –  Of wheat  175 EUR/1 000 kg  A  
1103 20 90  – –  Other  98 EUR/1 000 kg  A  
1104  Cereal grains otherwise worked (for example, hulled, rolled, 
flaked, pearled, sliced or kibbled), except rice of heading 1006; 
germ of cereals, whole, rolled, flaked or ground  
– Rolled or flaked grains  
1104 12  – –  Of oats  
1104 12 10  – – –  Rolled  93 EUR/1 000 kg  A  
1104 12 90  – – –  Flaked  182 EUR/1 000 kg  A  
1104 19  – –  Of other cereals  
1104 19 10  – – –  Of wheat  175 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/243
 
CN 2012  Description  Base rate  Category  Comment  
1104 19 30  – – –  Of rye  171 EUR/1 000 kg  A  
1104 19 50  – – –  Of maize  173 EUR/1 000 kg  B5  
– – –  Of barley  
1104 19 61  – – – –  Rolled  97 EUR/1 000 kg  A  
1104 19 69  – – – –  Flaked  189 EUR/1 000 kg  A  
– – –  Other  
1104 19 91  – – – –  Flaked rice  234 EUR/1 000 kg  B5  
1104 19 99  – – – –  Other  173 EUR/1 000 kg  B5  
– Other worked grains (for example, hulled, pearled, sliced or 
kibbled)  
1104 22  – –  Of oats  
1104 22 40  – – –  Hulled (shelled or husked), whether or not sliced or kibbled  162 EUR/1 000 kg  A  
1104 22 50  – – –  Pearled  145 EUR/1 000 kg  A  
1104 22 95  – – –  Other  93 EUR/1 000 kg  A  
1104 23  – –  Of maize (corn)  
1104 23 40  – – –  Hulled (shelled or husked), whether or not sliced or kibbled; 
pearled  152 EUR/1 000 kg  A  
1104 23 98  – – –  Other  98 EUR/1 000 kg  B5  
1104 29  – –  Of other cereals  
– – –  Of barley  
1104 29 04  – – – –  Hulled (shelled or husked), whether or not sliced or kibbled  150 EUR/1 000 kg  A  
1104 29 05  – – – –  Pearled  236 EUR/1 000 kg  A  
1104 29 08  – – – –  Other  97 EUR/1 000 kg  A  
– – –  Other  
1104 29 17  – – – –  Hulled (shelled or husked), whether or not sliced or kibbled  129 EUR/1 000 kg  A  
1104 29 30  – – – –  Pearled  154 EUR/1 000 kg  B5  
– – – –  Not otherwise worked than kibbled  
1104 29 51  – – – – –  Of wheat  99 EUR/1 000 kg  A  
1104 29 55  – – – – –  Of rye  97 EUR/1 000 kg  AEN  L 186/244 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1104 29 59  – – – – –  Other  98 EUR/1 000 kg  B5  
– – – –  Other  
1104 29 81  – – – – –  Of wheat  99 EUR/1 000 kg  B5  
1104 29 85  – – – – –  Of rye  97 EUR/1 000 kg  B5  
1104 29 89  – – – – –  Other  98 EUR/1 000 kg  B5  
1104 30  –  Germ of cereals, whole, rolled, flaked or ground  
1104 30 10  – –  Of wheat  76 EUR/1 000 kg  A  
1104 30 90  – –  Of other cereals  75 EUR/1 000 kg  A  
1105  Flour, meal, powder, flakes, granules and pellets of potatoes  
1105 10 00  –  Flour, meal and powder  12,2  B3  
1105 20 00  –  Flakes, granules and pellets  12,2  B3  
1106  Flour, meal and powder of the dried leguminous vegetables of 
heading 0713, of sago or of roots or tubers of heading 0714 or 
of the products of Chapter 8  
1106 10 00  –  Of the dried leguminous vegetables of heading 0713  7,7  A  
1106 20  –  Of sago or of roots or tubers of heading 0714  
1106 20 10  – –  Denatured  95 EUR/1 000 kg  B5  
1106 20 90  – –  Other  166 EUR/1 000 kg  B5  
1106 30  –  Of the products of Chapter 8  
1106 30 10  – –  Of bananas  10,9  B3  
1106 30 90  – –  Other  8,3  A  
1107  Malt, whether or not roasted  
1107 10  –  Not roasted  
– –  Of wheat  
1107 10 11  – – –  In the form of flour  177 EUR/1 000 kg  A  
1107 10 19  – – –  Other  134 EUR/1 000 kg  A  
– –  Other  
1107 10 91  – – –  In the form of flour  173 EUR/1 000 kg  A  
1107 10 99  – – –  Other  131 EUR/1 000 kg  A  
1107 20 00  –  Roasted  152 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/245
 
CN 2012  Description  Base rate  Category  Comment  
1108  Starches; inulin  
– Starches  
1108 11 00  – –  Wheat starch  224 EUR/1 000 kg  B7  
1108 12 00  – –  Maize (corn) starch  166 EUR/1 000 kg  B7  
1108 13 00  – –  Potato starch  166 EUR/1 000 kg  B7  
1108 14 00  – –  Manioc (cassava) starch  166 EUR/1 000 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 11  
1108 19  – –  Other starches  
1108 19 10  – – –  Rice starch  216 EUR/1 000 kg  B7  
1108 19 90  – – –  Other  166 EUR/1 000 kg  B7  
1108 20 00  –  Inulin  19,2  B7  
1109 00 00  Wheat gluten, whether or not dried  512 EUR/1 000 kg  B5  
12  CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; 
MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL 
OR MEDICINAL PLANTS; STRAW AND FODDER  
1201  Soya beans, whether or not broken  
1201 10 00  –  Seed  0  A  
1201 90 00  –  Other  0  A  
1202  Groundnuts, not roasted or otherwise cooked, whether or not 
shelled or broken  
1202 30 00  –  Seed  0  A  
– Other  
1202 41 00  – –  In shell  0  A  
1202 42 00  – –  Shelled, whether or not broken  0  A  
1203 00 00  Copra  0  A  
1204 00  Linseed, whether or not broken  
1204 00 10  –  For sowing  0  A  
1204 00 90  –  Other  0  A  
1205  Rape or colza seeds, whether or not broken  
1205 10  –  Low erucic acid rape or colza seeds  
1205 10 10  – –  For sowing  0  A  
1205 10 90  – –  Other  0  A  
1205 90 00  –  Other  0  A  
1206 00  Sunflower seeds, whether or not brokenEN  L 186/246 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1206 00 10  –  For sowing  0  A  
– Other  
1206 00 91  – –  Shelled; in grey-and-white-striped shell  0  A  
1206 00 99  – –  Other  0  A  
1207  Other oil seeds and oleaginous fruits, whether or not broken  
1207 10 00  –  Palm nuts and kernels  0  A  
– Cotton seeds  
1207 21 00  – –  Seed  0  A  
1207 29 00  – –  Other  0  A  
1207 30 00  –  Castor oil seeds  0  A  
1207 40  –  Sesamum seeds  
1207 40 10  – –  Seed  0  A  
1207 40 90  – –  Other  0  A  
1207 50  –  Mustard seeds  
1207 50 10  – –  Seed  0  A  
1207 50 90  – –  Other  0  A  
1207 60 00  –  Safflower ( Carthamus tinctorius ) seeds  0  A  
1207 70 00  –  Melon seeds  0  A  
– Other  
1207 91  – –  Poppy seeds  
1207 91 10  – – –  Seed  0  A  
1207 91 90  – – –  Other  0  A  
1207 99  – –  Other  
1207 99 20  – – –  Seed  0  A  
– – –  Other  
1207 99 91  – – – –  Hemp seeds  0  A  
1207 99 96  – – – –  Other  0  A  
1208  Flours and meals of oil seeds or oleaginous fruits, other than 
those of mustard  
1208 10 00  –  Of soya beans  4,5  A  
1208 90 00  –  Other  0  A  
1209  Seeds, fruit and spores, of a kind used for sowing  
1209 10 00  –  Sugar beet seeds  8,3  A  
– Seeds of forage plants  
1209 21 00  – –  Lucerne (alfalfa) seeds  2,5  A  
1209 22  – –  Clover ( Trifolium  spp.) seeds  
1209 22 10  – – –  Red clover ( Trifolium pratense  L.)  0  A  
1209 22 80  – – –  Other  0  A  
1209 23  – –  Fescue seedsEN  12.6.2020 Official Journal of the European Union L 186/247
 
CN 2012  Description  Base rate  Category  Comment  
1209 23 11  – – –  Meadow fescue ( Festuca pratensis  Huds.) seeds  0  A  
1209 23 15  – – –  Red fescue ( Festuca rubra  L.) seeds  0  A  
1209 23 80  – – –  Other  2,5  A  
1209 24 00  – –  Kentucky blue grass ( Poa pratensis  L.) seeds  0  A  
1209 25  – –  Ryegrass ( Lolium multiflorum  Lam.,  Lolium perenne  L.) seeds  
1209 25 10  – – –  Italian ryegrass (including westerwolds) ( Lolium multiflorum  
Lam.)  0 A  
1209 25 90  – – –  Perennial ryegrass ( Lolium perenne  L.)  0  A  
1209 29  – –  Other  
1209 29 45  – – –  Timothy grass seed; vetch seed; seeds of the genus  Poa  (Poa 
palustris  L.,  Poa trivialis  L.); cocksfoot grass ( Dactylis glomerata  
L.); bent grass ( Agrostis ) 0 A  
1209 29 50  – – –  Lupine seed  2,5  A  
1209 29 60  – – –  Fodder beet seed ( Beta vulgaris  var.  alba ) 8,3  A  
1209 29 80  – – –  Other  2,5  A  
1209 30 00  –  Seeds of herbaceous plants cultivated principally for their 
flowers  3 A  
– Other  
1209 91  – –  Vegetable seeds  
1209 91 30  – – –  Salad beet seed or beetroot seed ( Beta vulgaris  var.  conditiva ) 8,3  A  
1209 91 80  – – –  Other  3  A  
1209 99  – –  Other  
1209 99 10  – – –  Forest-tree seeds  0  A  
– – –  Other  
1209 99 91  – – – –  Seeds of plants cultivated principally for their flowers, other 
than those of subheading 1209 30  3 A  
1209 99 99  – – – –  Other  4  A  
1210  Hop cones, fresh or dried, whether or not ground, powdered or in 
the form of pellets; lupulin  
1210 10 00  –  Hop cones, neither ground nor powdered nor in the form of 
pellets  5,8  A  
1210 20  –  Hop cones, ground, powdered or in the form of pellets; lupulin  
1210 20 10  – –  Hop cones, ground, powdered or in the form of pellets, with 
higher lupulin content; lupulin  5,8  A  
1210 20 90  – –  Other  5,8  A  
1211  Plants and parts of plants (including seeds and fruits), of a kind 
used primarily in perfumery, in pharmacy or for insecticidal, 
fungicidal or similar purposes, fresh or dried, whether or not 
cut, crushed or powdered  
1211 20 00  –  Ginseng roots  0  A  
1211 30 00  –  Coca leaf  0  A  
1211 40 00  –  Poppy straw  0  AEN  L 186/248 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1211 90  –  Other  
1211 90 30  – –  Tonquin beans  3  A  
1211 90 85  – –  Other  0  A  
1212  Locust beans, seaweeds and other algae, sugar beet and sugar 
cane, fresh, chilled, frozen or dried, whether or not ground; 
fruit stones and kernels and other vegetable products (including 
unroasted chicory roots of the variety  Cichorium intybus sativum ) of 
a kind used primarily for human consumption, not elsewhere 
specified or included  
– Seaweeds and other algae  
1212 21 00  – –  Fit for human consumption  0  A  
1212 29 00  – –  Other  0  A  
– Other  
1212 91  – –  Sugar beet  
1212 91 20  – – –  Dried, whether or not ground  23 EUR/100 kg  A  
1212 91 80  – – –  Other  6,7 EUR/100 kg  A  
1212 92 00  – –  Locust beans (carob)  5,1  A  
1212 93 00  – –  Sugar cane  4,6 EUR/100 kg  A  
1212 94 00  – –  Chicory roots  0  A  
1212 99  – –  Other  
– – –  Locust bean seeds  
1212 99 41  – – – –  Not decorticated, crushed or ground  0  A  
1212 99 49  – – – –  Other  5,8  A  
1212 99 95  – – –  Other  0  A  
1213 00 00  Cereal straw and husks, unprepared, whether or not chopped, 
ground, pressed or in the form of pellets  0 A  
1214  Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, 
sainfoin, forage kale, lupines, vetches and similar forage 
products, whether or not in the form of pellets  
1214 10 00  –  Lucerne (alfalfa) meal and pellets  0  A  
1214 90  –  Other  
1214 90 10  – –  Mangolds, swedes and other fodder roots  5,8  A  
1214 90 90  – –  Other  0  A  
13  CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE 
SAPS AND EXTRACTS  
1301  Lac; natural gums, resins, gum-resins and oleoresins (for example, 
balsams)  
1301 20 00  –  Gum Arabic  0  AEN  12.6.2020 Official Journal of the European Union L 186/249
 
CN 2012  Description  Base rate  Category  Comment  
1301 90 00  –  Other  0  A  
1302  Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, whether 
or not modified, derived from vegetable products  
– Vegetable saps and extracts  
1302 11 00  – –  Opium  0  A  
1302 12 00  – –  Of liquorice  3,2  A  
1302 13 00  – –  Of hops  3,2  A  
1302 19  – –  Other  
1302 19 05  – – –  Vanilla oleoresin  3  A  
1302 19 80  – – –  Other  0  A  
1302 20  –  Pectic substances, pectinates and pectates  
1302 20 10  – –  Dry  19,2  A  
1302 20 90  – –  Other  11,2  A  
– Mucilages and thickeners, whether or not modified, derived 
from vegetable products  
1302 31 00  – –  Agar-agar  0  A  
1302 32  – –  Mucilages and thickeners, whether or not modified, derived 
from locust beans, locust bean seeds or guar seeds  
1302 32 10  – – –  Of locust beans or locust bean seeds  0  A  
1302 32 90  – – –  Of guar seeds  0  A  
1302 39 00  – –  Other  0  A  
14  CHAPTER 14 - VEGETABLE PLAITING MATERIALS; 
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR 
INCLUDED  
1401  Vegetable materials of a kind used primarily for plaiting (for 
example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, 
bleached or dyed cereal straw, and lime bark)  
1401 10 00  –  Bamboos  0  A  
1401 20 00  –  Rattans  0  A  
1401 90 00  –  Other  0  A  
1404  Vegetable products not elsewhere specified or included  
1404 20 00  –  Cotton linters  0  A  
1404 90 00  –  Other  0  A  
15  CHAPTER 15 - ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; 
ANIMAL OR VEGETABLE WAXES  
1501  Pig fat (including lard) and poultry fat, other than that of 
heading 0209 or 1503  
1501 10  –  LardEN  L 186/250 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1501 10 10  – –  For industrial uses other than the manufacture of foodstuffs 
for human consumption  0 A  
1501 10 90  – –  Other  17,2 EUR/100 kg  B3  
1501 20  –  Other pig fat  
1501 20 10  – –  For industrial uses other than the manufacture of foodstuffs 
for human consumption  0 A  
1501 20 90  – –  Other  17,2 EUR/100 kg  B3  
1501 90 00  –  Other  11,5  A  
1502  Fats of bovine animals, sheep or goats, other than those of 
heading 1503  
1502 10  –  Tallow  
1502 10 10  – –  For industrial uses other than the manufacture of foodstuffs 
for human consumption  0 A  
1502 10 90  – –  Other  3,2  A  
1502 90  –  Other  
1502 90 10  – –  For industrial uses other than the manufacture of foodstuffs 
for human consumption  0 A  
1502 90 90  – –  Other  3,2  A  
1503 00  Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared  
– Lard stearin and oleostearin  
1503 00 11  – –  For industrial uses  0  A  
1503 00 19  – –  Other  5,1  A  
1503 00 30  –  Tallow oil for industrial uses other than the manufacture of 
foodstuffs for human consumption  0 A  
1503 00 90  –  Other  6,4  A  
1504  Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified  
1504 10  –  Fish-liver oils and their fractions  
1504 10 10  – –  Of a vitamin A content not exceeding 2500 International 
Units per gram  3,8  A  
– –  Other  
1504 10 91  – – –  Of halibut  0  A  
1504 10 99  – – –  Other  0  A  
1504 20  –  Fats and oils and their fractions, of fish, other than liver oils  
1504 20 10  – –  Solid fractions  10,9  B7  
1504 20 90  – –  Other  0  A  
1504 30  –  Fats and oils and their fractions, of marine mammals  
1504 30 10  – –  Solid fractions  10,9  B7  
1504 30 90  – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/251
 
CN 2012  Description  Base rate  Category  Comment  
1505 00  Wool grease and fatty substances derived therefrom (including 
lanolin)  
1505 00 10  –  Wool grease, crude  3,2  A  
1505 00 90  –  Other  0  A  
1506 00 00  Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified  0 A  
1507  Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified  
1507 10  –  Crude oil, whether or not degummed  
1507 10 10  – –  For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2  A  
1507 10 90  – –  Other  6,4  A  
1507 90  –  Other  
1507 90 10  – –  For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1  A  
1507 90 90  – –  Other  9,6  A  
1508  Groundnut oil and its fractions, whether or not refined, but not 
chemically modified  
1508 10  –  Crude oil  
1508 10 10  – –  For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  0 A  
1508 10 90  – –  Other  6,4  A  
1508 90  –  Other  
1508 90 10  – –  For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1  A  
1508 90 90  – –  Other  9,6  A  
1509  Olive oil and its fractions, whether or not refined, but not 
chemically modified  
1509 10  –  Virgin  
1509 10 10  – –  Lampante olive oil  122,6 EUR/100 kg  A  
1509 10 90  – –  Other  124,5 EUR/100 kg  A  
1509 90 00  –  Other  134,6 EUR/100 kg  A  
1510 00  Other oils and their fractions, obtained solely from olives, 
whether or not refined, but not chemically modified, including 
blends of these oils or fractions with oils or fractions of 
heading 1509  
1510 00 10  –  Crude oils  110,2 EUR/100 kg  A  
1510 00 90  –  Other  160,3 EUR/100 kg  A  
1511  Palm oil and its fractions, whether or not refined, but not 
chemically modifiedEN  L 186/252 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1511 10  –  Crude oil  
1511 10 10  – –  For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  0 A  
1511 10 90  – –  Other  3,8  A  
1511 90  –  Other  
– –  Solid fractions  
1511 90 11  – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1511 90 19  – – –  Other  10,9  A  
– –  Other  
1511 90 91  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1511 90 99  – – –  Other  9  A  
1512  Sunflower-seed, safflower or cotton-seed oil and fractions thereof, 
whether or not refined, but not chemically modified  
– Sunflower-seed or safflower oil and fractions thereof  
1512 11  – –  Crude oil  
1512 11 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
– – –  Other  
1512 11 91  – – – –  Sunflower-seed oil  6,4  A  
1512 11 99  – – – –  Safflower oil  6,4  A  
1512 19  – –  Other  
1512 19 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1512 19 90  – – –  Other  9,6  A  
– Cotton-seed oil and its fractions  
1512 21  – –  Crude oil, whether or not gossypol has been removed  
1512 21 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
1512 21 90  – – –  Other  6,4  A  
1512 29  – –  Other  
1512 29 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1512 29 90  – – –  Other  9,6  A  
1513  Coconut (copra), palm kernel or babassu oil and fractions thereof, 
whether or not refined, but not chemically modified  
– Coconut (copra) oil and its fractions  
1513 11  – –  Crude oilEN  12.6.2020 Official Journal of the European Union L 186/253
 
CN 2012  Description  Base rate  Category  Comment  
1513 11 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  2,5  A  
– – –  Other  
1513 11 91  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 11 99  – – – –  Other  6,4  A  
1513 19  – –  Other  
– – –  Solid fractions  
1513 19 11  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 19 19  – – – –  Other  10,9  A  
– – –  Other  
1513 19 30  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
– – – –  Other  
1513 19 91  – – – – –  In immediate packings of a net content not 
exceeding 1 kg  12,8  A  
1513 19 99  – – – – –  Other  9,6  A  
– Palm kernel or babassu oil and fractions thereof  
1513 21  – –  Crude oil  
1513 21 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
– – –  Other  
1513 21 30  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 21 90  – – – –  Other  6,4  A  
1513 29  – –  Other  
– – –  Solid fractions  
1513 29 11  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 29 19  – – – –  Other  10,9  A  
– – –  Other  
1513 29 30  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
– – – –  Other  
1513 29 50  – – – – –  In immediate packings of a net content not 
exceeding 1 kg  12,8  A  
1513 29 90  – – – – –  Other  9,6  A  
1514  Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified  
– Low-erucic-acid rape or colza oil and its fractions  
1514 11  – –  Crude oil  
1514 11 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
1514 11 90  – – –  Other  6,4  AEN  L 186/254 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1514 19  – –  Other  
1514 19 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1514 19 90  – – –  Other  9,6  A  
– Other  
1514 91  – –  Crude oil  
1514 91 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
1514 91 90  – – –  Other  6,4  A  
1514 99  – –  Other  
1514 99 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1514 99 90  – – –  Other  9,6  A  
1515  Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified  
– Linseed oil and its fractions  
1515 11 00  – –  Crude oil  3,2  A  
1515 19  – –  Other  
1515 19 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1515 19 90  – – –  Other  9,6  A  
– Maize (corn) oil and its fractions  
1515 21  – –  Crude oil  
1515 21 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
1515 21 90  – – –  Other  6,4  A  
1515 29  – –  Other  
1515 29 10  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
1515 29 90  – – –  Other  9,6  A  
1515 30  –  Castor oil and its fractions  
1515 30 10  – –  For the production of aminoundecanoic acid for use in the 
manufacture of synthetic textile fibres or of artificial plastic 
materials  0 A  
1515 30 90  – –  Other  5,1  A  
1515 50  –  Sesame oil and its fractions  
– –  Crude oil  
1515 50 11  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
1515 50 19  – – –  Other  6,4  A  
– –  Other  
1515 50 91  – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  AEN  12.6.2020 Official Journal of the European Union L 186/255
 
CN 2012  Description  Base rate  Category  Comment  
1515 50 99  – – –  Other  9,6  A  
1515 90  –  Other  
1515 90 11  – –  Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; 
their fractions  0 A  
– –  Tobacco-seed oil and its fractions  
– – –  Crude oil  
1515 90 21  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  0 A  
1515 90 29  – – – –  Other  6,4  A  
– – –  Other  
1515 90 31  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  0 A  
1515 90 39  – – – –  Other  9,6  A  
– –  Other oils and their fractions  
– – –  Crude oils  
1515 90 40  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2  A  
– – – –  Other  
1515 90 51  – – – – –  Solid, in immediate packings of a net content not 
exceeding 1 kg  12,8  A  
1515 90 59  – – – – –  Solid, other; fluid  6,4  A  
– – –  Other  
1515 90 60  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1  A  
– – – –  Other  
1515 90 91  – – – – –  Solid, in immediate packings of a net content not 
exceeding 1 kg  12,8  A  
1515 90 99  – – – – –  Solid, other; fluid  9,6  A  
1516  Animal or vegetable fats and oils and their fractions, partly or 
wholly hydrogenated, inter-esterified, re-esterified or elaidinised, 
whether or not refined, but not further prepared  
1516 10  –  Animal fats and oils and their fractions  
1516 10 10  – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1516 10 90  – –  Other  10,9  A  
1516 20  –  Vegetable fats and oils and their fractionsEN  L 186/256 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1516 20 10  – –  Hydrogenated castor oil, so called ‘opal-wax’  3,4  A  
– –  Other  
1516 20 91  – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
– – –  Other  
1516 20 95  – – – –  Colza, linseed, rapeseed, sunflower-seed, illipe, karite, 
makore, touloucouna or babassu oils, for technical or 
industrial uses other than the manufacture of foodstuffs 
for human consumption  5,1  A  
– – – –  Other  
1516 20 96  – – – – –  Groundnut, cotton-seed, soya-bean or sunflower-seed oils; 
other oils containing less than 50 % by weight of free 
fatty acids and excluding palm kernel, illipe, coconut, 
colza, rapeseed or copaiba oils  9,6  A  
1516 20 98  – – – – –  Other  10,9  A  
1517  Margarine; edible mixtures or preparations of animal or vegetable 
fats or oils or of fractions of different fats or oils of this chapter, 
other than edible fats or oils or their fractions of heading 1516  
1517 10  –  Margarine, excluding liquid margarine  
1517 10 10  – –  Containing, by weight, more than 10 % but not more 
than 15 % of milkfats  8,3 + 28,4 EUR/ 
100 kg  A 
1517 10 90  – –  Other  16  A  
1517 90  –  Other  
1517 90 10  – –  Containing, by weight, more than 10 % but not more 
than 15 % of milkfats  8,3 + 28,4 EUR/ 
100 kg  A  
– –  Other  
1517 90 91  – – –  Fixed vegetable oils, fluid, mixed  9,6  A  
1517 90 93  – – –  Edible mixtures or preparations of a kind used as mould- 
release preparations  2,9  A  
1517 90 99  – – –  Other  16  A  
1518 00  Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading 1516; inedible mixtures or prep ­
arations of animal or vegetable fats or oils or of fractions of 
different fats or oils of this chapter, not elsewhere specified or 
included  
1518 00 10  –  Linoxyn  7,7  A  
– Fixed vegetable oils, fluid, mixed, for technical or industrial uses 
other than the manufacture of foodstuffs for human 
consumption  
1518 00 31  – –  Crude  3,2  A  
1518 00 39  – –  Other  5,1  AEN  12.6.2020 Official Journal of the European Union L 186/257
 
CN 2012  Description  Base rate  Category  Comment  
– Other  
1518 00 91  – –  Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat 
in vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading 1516  7,7  A  
– –  Other  
1518 00 95  – – –  Inedible mixtures or preparations of animal or of animal and 
vegetable fats and oils and their fractions  2 A  
1518 00 99  – – –  Other  7,7  A  
1520 00 00  Glycerol, crude; glycerol waters and glycerol lyes  0  A  
1521  Vegetable waxes (other than triglycerides), beeswax, other insect 
waxes and spermaceti, whether or not refined or coloured  
1521 10 00  –  Vegetable waxes  0  A  
1521 90  –  Other  
1521 90 10  – –  Spermaceti, whether or not refined or coloured  0  A  
– –  Beeswax and other insect waxes, whether or not refined or 
coloured  
1521 90 91  – – –  Raw  0  A  
1521 90 99  – – –  Other  2,5  A  
1522 00  Degras; residues resulting from the treatment of fatty substances 
or animal or vegetable waxes  
1522 00 10  –  Degras  3,8  A  
– Residues resulting from the treatment of fatty substances or 
animal or vegetable waxes  
– –  Containing oil having the characteristics of olive oil  
1522 00 31  – – –  Soapstocks  29,9 EUR/100 kg  A  
1522 00 39  – – –  Other  47,8 EUR/100 kg  A  
– –  Other  
1522 00 91  – – –  Oil foots and dregs; soapstocks  3,2  A  
1522 00 99  – – –  Other  0  A  
16  CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF 
CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERT ­
EBRATES  
1601 00  Sausages and similar products, of meat, meat offal or blood; food 
preparations based on these products  
1601 00 10  –  Of liver  15,4  B7  
– Other  
1601 00 91  – –  Sausages, dry or for spreading, uncooked  149,4 EUR/100 kg  B7  
1601 00 99  – –  Other  100,5 EUR/100 kg  B7EN  L 186/258 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1602  Other prepared or preserved meat, meat offal or blood  
1602 10 00  –  Homogenised preparations  16,6  B7  
1602 20  –  Of liver of any animal  
1602 20 10  – –  Goose or duck liver  10,2  B7  
1602 20 90  – –  Other  16  B7  
– Of poultry of heading 0105  
1602 31  – –  Of turkeys  
– – –  Containing 57 % or more by weight of poultry meat or offal  
1602 31 11  – – – –  Containing exclusively uncooked turkey meat  1024 EUR/1 000 kg  B7  
1602 31 19  – – – –  Other  1024 EUR/1 000 kg  B7  
1602 31 80  – – –  Other  1024 EUR/1 000 kg  B7  
1602 32  – –  Of fowls of the species  Gallus domesticus  
– – –  Containing 57 % or more by weight of poultry meat or offal  
1602 32 11  – – – –  Uncooked  2765 EUR/1 000 kg  B7  
1602 32 19  – – – –  Other  1024 EUR/1 000 kg  B7  
1602 32 30  – – –  Containing 25 % or more but less than 57 % by weight of 
poultry meat or offal  2765 EUR/1 000 kg  B7  
1602 32 90  – – –  Other  2765 EUR/1 000 kg  B7  
1602 39  – –  Other  
– – –  Containing 57 % or more by weight of poultry meat or offal  
1602 39 21  – – – –  Uncooked  2765 EUR/1 000 kg  B7  
1602 39 29  – – – –  Other  2765 EUR/1 000 kg  B7  
1602 39 85  – – –  Other  2765 EUR/1 000 kg  B7  
– Of swine  
1602 41  – –  Hams and cuts thereof  
1602 41 10  – – –  Of domestic swine  156,8 EUR/100 kg  A  
1602 41 90  – – –  Other  10,9  A  
1602 42  – –  Shoulders and cuts thereof  
1602 42 10  – – –  Of domestic swine  129,3 EUR/100 kg  A  
1602 42 90  – – –  Other  10,9  AEN  12.6.2020 Official Journal of the European Union L 186/259
 
CN 2012  Description  Base rate  Category  Comment  
1602 49  – –  Other, including mixtures  
– – –  Of domestic swine  
– – – –  Containing by weight 80 % or more of meat or meat offal, 
of any kind, including fats of any kind or origin  
1602 49 11  – – – – –  Loins (excluding collars) and cuts thereof, including 
mixtures of loins or hams  156,8 EUR/100 kg  A  
1602 49 13  – – – – –  Collars and cuts thereof, including mixtures of collars and 
shoulders  129,3 EUR/100 kg  A  
1602 49 15  – – – – –  Other mixtures containing hams (legs), shoulders, loins or 
collars, and cuts thereof  129,3 EUR/100 kg  A  
1602 49 19  – – – – –  Other  85,7 EUR/100 kg  A  
1602 49 30  – – – –  Containing by weight 40 % or more but less than 80 % of 
meat or meat offal, of any kind, including fats of any kind 
or origin  75 EUR/100 kg  A  
1602 49 50  – – – –  Containing by weight less than 40 % of meat or meat 
offal, of any kind, including fats of any kind or origin  54,3 EUR/100 kg  A  
1602 49 90  – – –  Other  10,9  A  
1602 50  –  Of bovine animals  
1602 50 10  – –  Uncooked; mixtures of cooked meat or offal and uncooked 
meat or offal  303,4 EUR/100 kg  B7  
– –  Other  
1602 50 31  – – –  Corned beef, in airtight containers  16,6  B7  
1602 50 95  – – –  Other  16,6  B7  
1602 90  –  Other, including preparations of blood of any animal  
1602 90 10  – –  Preparations of blood of any animal  16,6  B7  
– –  Other  
1602 90 31  – – –  Of game or rabbit  10,9  B7  
– – –  Other  
1602 90 51  – – – –  Containing meat or meat offal of domestic swine  85,7 EUR/100 kg  B7  
– – – –  Other  
– – – – –  Containing bovine meat or offal  
1602 90 61  – – – – – –  Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal  303,4 EUR/100 kg  B7  
1602 90 69  – – – – – –  Other  16,6  B7  
– – – – –  Other  
1602 90 91  – – – – – –  Of sheep  12,8  B5  
1602 90 95  – – – – – –  Of goats  16,6  B7  
1602 90 99  – – – – – –  Other  16,6  B7  
1603 00  Extracts and juices of meat, fish or crustaceans, molluscs or other 
aquatic invertebrates  
1603 00 10  –  In immediate packings of a net content of 1 kg or less  12,8  AEN  L 186/260 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1603 00 80  –  Other  0  A  
1604  Prepared or preserved fish; caviar and caviar substitutes prepared 
from fish eggs  
– Fish, whole or in pieces, but not minced  
1604 11 00  – –  Salmon  5,5  B5  
1604 12  – –  Herring  
1604 12 10  – – –  Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not pre-fried in oil, frozen  15  B5  
– – –  Other  
1604 12 91  – – – –  In airtight containers  20  B5  
1604 12 99  – – – –  Other  20  B5  
1604 13  – –  Sardines, sardinella and brisling or sprats  
– – –  Sardines  
1604 13 11  – – – –  In olive oil  12,5  B7  
1604 13 19  – – – –  Other  12,5  B7  
1604 13 90  – – –  Other  12,5  B7  
1604 14  – –  Tuna, skipjack and bonito ( Sarda  spp.)  
– – –  Tuna and skipjack  
1604 14 11  – – – –  In vegetable oil  24  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 12  
– – – –  Other  
1604 14 16  – – – – –  Fillets known as ‘loins’  24  B7  
1604 14 18  – – – – –  Other  24  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 12  
1604 14 90  – – –  Bonito ( Sarda  spp.)  25  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 12  
1604 15  – –  Mackerel  
– – –  Of the species  Scomber scombrus  and  Scomber japonicus  
1604 15 11  – – – –  Fillets  25  B7  
1604 15 19  – – – –  Other  25  B7  
1604 15 90  – – –  Of the species  Scomber australasicus  20  B7  
1604 16 00  – –  Anchovies  25  B7  
1604 17 00  – –  Eels  20  B7  
1604 19  – –  Other  
1604 19 10  – – –  Salmonidae, other than salmon  7  B3  
– – –  Fish of the genus  Euthynnus , other than skipjack ( Euthynnus 
(Katsuwonus) pelamis ) 
1604 19 31  – – – –  Fillets known as ‘loins’  24  B7EN  12.6.2020 Official Journal of the European Union L 186/261
 
CN 2012  Description  Base rate  Category  Comment  
1604 19 39  – – – –  Other  24  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 12  
1604 19 50  – – –  Fish of the species  Orcynopsis unicolor  12,5  B3  
– – –  Other  
1604 19 91  – – – –  Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not pre-fried in oil, frozen  7,5  B7  
– – – –  Other  
1604 19 92  – – – – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 20  B3  
1604 19 93  – – – – –  Coalfish ( Pollachius virens ) 20  B3  
1604 19 94  – – – – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  20  B3  
1604 19 95  – – – – –  Alaska pollack ( Theragra chalcogramma ) and pollack ( Pol ­
lachius pollachius ) 20  B3  
1604 19 97  – – – – –  Other  20  B7  
1604 20  –  Other prepared or preserved fish  
1604 20 05  – –  Preparations of surimi  20  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 13  
– –  Other  
1604 20 10  – – –  Of salmon  5,5  B3  
1604 20 30  – – –  Of Salmonidae, other than salmon  7  B3  
1604 20 40  – – –  Of anchovies  25  B7  
1604 20 50  – – –  Of sardines, bonito, mackerel of the species  Scomber scombrus  
and  Scomber japonicus , fish of the species  Orcynopsis unicolor  25  B5  
1604 20 70  – – –  Of tuna, skipjack or other fish of the genus  Euthynnus  24  TRQ  See Annex 2A, 
Section B, Sub- 
Section 1, 
paragraph 12  
1604 20 90  – – –  Of other fish  14  B3  
– Caviar and caviar substitutes  
1604 31 00  – –  Caviar  20  B3  
1604 32 00  – –  Caviar substitutes  20  B3  
1605  Crustaceans, molluscs and other aquatic invertebrates, prepared or 
preserved  
1605 10 00  –  Crab  8  B3  
– Shrimps and prawns  
1605 21  – –  Not in airtight containers  
1605 21 10  – – –  In immediate packings of a net content not exceeding 2 kg  20  B7  
1605 21 90  – – –  Other  20  B7  
1605 29 00  – –  Other  20  B7  
1605 30  –  LobsterEN  L 186/262 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1605 30 10  – –  Lobster meat, cooked, for the manufacture of lobster butter or 
of lobster pastes, pâtés, soups or sauces  0 A  
1605 30 90  – –  Other  20  B3  
1605 40 00  –  Other crustaceans  20  B3  
– Molluscs  
1605 51 00  – –  Oysters  20  A  
1605 52 00  – –  Scallops, including queen scallops  20  A  
1605 53  – –  Mussels  
1605 53 10  – – –  In airtight containers  20  B3  
1605 53 90  – – –  Other  20  B3  
1605 54 00  – –  Cuttlefish and squid  20  A  
1605 55 00  – –  Octopus  20  A  
1605 56 00  – –  Clams, cockles and arkshells  20  A  
1605 57 00  – –  Abalone  20  A  
1605 58 00  – –  Snails, other than sea snails  20  A  
1605 59 00  – –  Other  20  A  
– Other aquatic invertebrates  
1605 61 00  – –  Sea cucumbers  26  B3  
1605 62 00  – –  Sea urchins  26  B3  
1605 63 00  – –  Jellyfish  26  B3  
1605 69 00  – –  Other  26  B3  
17  CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY  
1701  Cane or beet sugar and chemically pure sucrose, in solid form  
– Raw sugar not containing added flavouring or colouring matter  
1701 12  – –  Beet sugar  
1701 12 10  – – –  For refining  33,9 EUR/ 
100 kg std qual  B7  
1701 12 90  – – –  Other  41,9 EUR/100 kg  B7  
1701 13  – –  Cane sugar specified in subheading note 2 to this chapter  
1701 13 10  – – –  For refining  33,9 EUR/ 
100 kg std qual  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1701 13 90  – – –  Other  41,9 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1701 14  – –  Other cane sugar  
1701 14 10  – – –  For refining  33,9 EUR/100 kg std 
qual  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14EN  12.6.2020 Official Journal of the European Union L 186/263
 
CN 2012  Description  Base rate  Category  Comment  
1701 14 90  – – –  Other  41,9 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 15  
– Other  
1701 91 00  – –  Containing added flavouring or colouring matter  41,9 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1701 99  – –  Other  
1701 99 10  – – –  White sugar  41,9 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1701 99 90  – – –  Other  41,9 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1702  Other sugars, including chemically pure lactose, maltose, glucose 
and fructose, in solid form; sugar syrups not containing added 
flavouring or colouring matter; artificial honey, whether or not 
mixed with natural honey; caramel  
– Lactose and lactose syrup  
1702 11 00  – –  Containing by weight 99 % or more lactose, expressed as 
anhydrous lactose, calculated on the dry matter  14 EUR/100 kg  B7  
1702 19 00  – –  Other  14 EUR/100 kg  B7  
1702 20  –  Maple sugar and maple syrup  
1702 20 10  – –  Maple sugar in solid form, containing added flavouring or 
colouring matter  0,4 EUR/100 kg/net/ 
%sacchar.  B7  
1702 20 90  – –  Other  8  B7  
1702 30  –  Glucose and glucose syrup, not containing fructose or 
containing in the dry state less than 20 % by weight of fructose  
1702 30 10  – –  Isoglucose  50,7 EUR/100 kg/net 
mas  B7  
– –  Other  
1702 30 50  – – –  In the form of white crystalline powder, whether or not 
agglomerated  26,8 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1702 30 90  – – –  Other  20 EUR/100 kg  B7  
1702 40  –  Glucose and glucose syrup, containing in the dry state at 
least 20 % but less than 50 % by weight of fructose, 
excluding invert sugar  
1702 40 10  – –  Isoglucose  50,7 EUR/100 kg/net 
mas  B7EN  L 186/264 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1702 40 90  – –  Other  20 EUR/100 kg  B7  
1702 50 00  –  Chemically pure fructose  16 + 50,7 EUR/ 
100 kg/net mas  B7  
1702 60  –  Other fructose and fructose syrup, containing in the dry state 
more than 50 % by weight of fructose, excluding invert sugar  
1702 60 10  – –  Isoglucose  50,7 EUR/100 kg/net 
mas  B7  
1702 60 80  – –  Inulin syrup  0,4 EUR/100 kg/net/ 
%sacchar.  B7  
1702 60 95  – –  Other  0,4 EUR/100 kg/net/ 
%sacchar.  B7  
1702 90  –  Other, including invert sugar and other sugar and sugar syrup 
blends containing in the dry state 50 % by weight of fructose  
1702 90 10  – –  Chemically pure maltose  12,8  B7  
1702 90 30  – –  Isoglucose  50,7 EUR/100 kg/net 
mas  B7  
1702 90 50  – –  Maltodextrine and maltodextrine syrup  20 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
– –  Caramel  
1702 90 71  – – –  Containing 50 % or more by weight of sucrose in the dry 
matter  0,4 EUR/100 kg/net/ 
%sacchar.  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
– – –  Other  
1702 90 75  – – – –  In the form of powder, whether or not agglomerated  27,7 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1702 90 79  – – – –  Other  19,2 EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1702 90 80  – –  Inulin syrup  0,4 EUR/100 kg/net/ 
%sacchar.  B7  
1702 90 95  – –  Other  0,4 EUR/100 kg/net/ 
%sacchar.  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1703  Molasses resulting from the extraction or refining of sugar  
1703 10 00  –  Cane molasses  0,35 EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/265
 
CN 2012  Description  Base rate  Category  Comment  
1703 90 00  –  Other  0,35 EUR/100 kg  A  
1704  Sugar confectionery (including white chocolate), not containing 
cocoa  
1704 10  –  Chewing gum, whether or not sugar-coated  
1704 10 10  – –  Containing less than 60 % by weight of sucrose (including 
invert sugar expressed as sucrose)  6,2 + 27,1 
EUR/100 kg 
MAX 17,9  B5  
1704 10 90  – –  Containing 60 % or more by weight of sucrose (including 
invert sugar expressed as sucrose)  6,3 + 30,9 
EUR/100 kg 
MAX 18,2  B5  
1704 90  –  Other  
1704 90 10  – –  Liquorice extract containing more than 10 % by weight of 
sucrose but not containing other added substances  13,4  B5  
1704 90 30  – –  White chocolate  9,1 + 45,1 
EUR/100 kg MAX 
18,9 + 16,5 
EUR/100 kg  B5  
– –  Other  
1704 90 51  – – –  Pastes, including marzipan, in immediate packings of a net 
content of 1 kg or more  9 + EA MAX 
18,7 + ADSZ  B5  
1704 90 55  – – –  Throat pastilles and cough drops  9 + EA MAX 
18,7 + ADSZ  B5  
1704 90 61  – – –  Sugar-coated (panned) goods  9 + EA MAX 
18,7 + ADSZ  B5  
– – –  Other  
1704 90 65  – – – –  Gum confectionery and jelly confectionery, including fruit 
pastes in the form of sugar confectionery  9 + EA MAX 
18,7 + ADSZ  B5  
1704 90 71  – – – –  Boiled sweets, whether or not filled  9 + EA MAX 
18,7 + ADSZ  B5  
1704 90 75  – – – –  Toffees, caramels and similar sweets  9 + EA MAX 
18,7 + ADSZ  B5  
– – – –  Other  
1704 90 81  – – – – –  Compressed tablets  9 + EA MAX 
18,7 + ADSZ  B5  
1704 90 99  – – – – –  Other  9 + EA MAX 
18,7 + ADSZ  B5  
18  CHAPTER 18 - COCOA AND COCOA PREPARATIONS  
1801 00 00  Cocoa beans, whole or broken, raw or roasted  0  A  
1802 00 00  Cocoa shells, husks, skins and other cocoa waste  0  A  
1803  Cocoa paste, whether or not defatted  
1803 10 00  –  Not defatted  9,6  B7  
1803 20 00  –  Wholly or partly defatted  9,6  B7  
1804 00 00  Cocoa butter, fat and oil  7,7  B7  
1805 00 00  Cocoa powder, not containing added sugar or other sweetening 
matter  8 B7EN  L 186/266 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1806  Chocolate and other food preparations containing cocoa  
1806 10  –  Cocoa powder, containing added sugar or other sweetening 
matter  
1806 10 15  – –  Containing no sucrose or containing less than 5 % by weight 
of sucrose (including invert sugar expressed as sucrose) or 
isoglucose expressed as sucrose  8 B5  
1806 10 20  – –  Containing 5 % or more but less than 65 % by weight of 
sucrose (including invert sugar expressed as sucrose) or isog ­
lucose expressed as sucrose  8 + 25,2 EUR/ 
100 kg  B5  
1806 10 30  – –  Containing 65 % or more but less than 80 % by weight of 
sucrose (including invert sugar expressed as sucrose) or isog ­
lucose expressed as sucrose  8 + 31,4 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1806 10 90  – –  Containing 80 % or more by weight of sucrose (including 
invert sugar expressed as sucrose) or isoglucose expressed as 
sucrose  8 + 41,9 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 14  
1806 20  –  Other preparations in blocks, slabs or bars weighing more 
than 2 kg or in liquid, paste, powder, granular or other bulk 
form in containers or immediate packings, of a content 
exceeding 2 kg  
1806 20 10  – –  Containing 31 % or more by weight of cocoa butter or 
containing a combined weight of 31 % or more of cocoa 
butter and milkfat  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 20 30  – –  Containing a combined weight of 25 % or more, but less 
than 31 % of cocoa butter and milkfat  8,3 + EA MAX 
18,7 + ADSZ  B5  
– –  Other  
1806 20 50  – – –  Containing 18 % or more by weight of cocoa butter  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 20 70  – – –  Chocolate milk crumb  15,4 + EA  B5  
1806 20 80  – – –  Chocolate flavour coating  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 20 95  – – –  Other  8,3 + EA MAX 
18,7 + ADSZ  B5  
– Other, in blocks, slabs or bars  
1806 31 00  – –  Filled  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 32  – –  Not filled  
1806 32 10  – – –  With added cereal, fruit or nuts  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 32 90  – – –  Other  8,3 + EA MAX 
18,7 + ADSZ  B5EN  12.6.2020 Official Journal of the European Union L 186/267
 
CN 2012  Description  Base rate  Category  Comment  
1806 90  –  Other  
– –  Chocolate and chocolate products  
– – –  Chocolates (including pralines), whether or not filled  
1806 90 11  – – – –  Containing alcohol  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 19  – – – –  Other  8,3 + EA MAX 
18,7 + ADSZ  B5  
– – –  Other  
1806 90 31  – – – –  Filled  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 39  – – – –  Not filled  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 50  – –  Sugar confectionery and substitutes therefor made from sugar 
substitution products, containing cocoa  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 60  – –  Spreads containing cocoa  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 70  – –  Preparations containing cocoa for making beverages  8,3 + EA MAX 
18,7 + ADSZ  B5  
1806 90 90  – –  Other  8,3 + EA MAX 
18,7 + ADSZ  B5  
19  CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH 
OR MILK; PASTRYCOOKS' PRODUCTS  
1901  Malt extract; food preparations of flour, groats, meal, starch or 
malt extract, not containing cocoa or containing less than 40 % 
by weight of cocoa calculated on a totally defatted basis, not 
elsewhere specified or included; food preparations of goods of 
headings 0401 to 0404, not containing cocoa or containing 
less than 5 % by weight of cocoa calculated on a totally 
defatted basis, not elsewhere specified or included  
1901 10 00  –  Preparations for infant use, put up for retail sale  7,6 + EA  B7  
1901 20 00  –  Mixes and doughs for the preparation of bakers' wares of 
heading 1905  7,6 + EA  B7  
1901 90  –  Other  
– –  Malt extract  
1901 90 11  – – –  With a dry extract content of 90 % or more by weight  5,1 + 18 EUR/ 
100 kg  B7EN  L 186/268 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1901 90 19  – – –  Other  5,1 + 14,7 EUR/ 
100 kg  B7  
– –  Other  
1901 90 91  – – –  Containing no milkfats, sucrose, isoglucose, glucose or starch 
or containing less than 1,5 % milkfat, 5 % sucrose (including 
invert sugar) or isoglucose, 5 % glucose or starch, excluding 
food preparations in powder form of goods of 
headings 0401 to 0404  12,8  A  
1901 90 99  – – –  Other  7,6 + EA  B5  
1902  Pasta, whether or not cooked or stuffed (with meat or other 
substances) or otherwise prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether 
or not prepared  
– Uncooked pasta, not stuffed or otherwise prepared  
1902 11 00  – –  Containing eggs  7,7 + 24,6 EUR/ 
100 kg  A 
1902 19  – –  Other  
1902 19 10  – – –  Containing no common wheat flour or meal  7,7 + 24,6 EUR/ 
100 kg  A 
1902 19 90  – – –  Other  7,7 + 21,1 EUR/ 
100 kg  A 
1902 20  –  Stuffed pasta, whether or not cooked or otherwise prepared  
1902 20 10  – –  Containing more than 20 % by weight of fish, crustaceans, 
molluscs or other aquatic invertebrates  8,5  B7  
1902 20 30  – –  Containing more than 20 % by weight of sausages and the 
like, of meat and meat offal of any kind, including fats of any 
kind or origin  54,3 EUR/100 kg  B7  
– –  Other  
1902 20 91  – – –  Cooked  8,3 + 6,1 EUR/ 
100 kg  A 
1902 20 99  – – –  Other  8,3 + 17,1 EUR/ 
100 kg  A 
1902 30  –  Other pasta  
1902 30 10  – –  Dried  6,4 + 24,6 EUR/ 
100 kg  A 
1902 30 90  – –  Other  6,4 + 9,7 EUR/ 
100 kg  A 
1902 40  –  Couscous  
1902 40 10  – –  Unprepared  7,7 + 24,6 EUR/ 
100 kg  A 
1902 40 90  – –  Other  6,4 + 9,7 EUR/ 
100 kg  A 
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form 
of flakes, grains, pearls, siftings or similar forms  6,4 + 15,1 EUR/ 
100 kg  B5EN  12.6.2020 Official Journal of the European Union L 186/269
 
CN 2012  Description  Base rate  Category  Comment  
1904  Prepared foods obtained by the swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals (other than 
maize (corn)) in grain form or in the form of flakes or other 
worked grains (except flour, groats and meal), pre-cooked or 
otherwise prepared, not elsewhere specified or included  
1904 10  –  Prepared foods obtained by the swelling or roasting of cereals or 
cereal products  
1904 10 10  – –  Obtained from maize  3,8 + 20 EUR/ 
100 kg  B5  
1904 10 30  – –  Obtained from rice  5,1 + 46 EUR/ 
100 kg  B5  
1904 10 90  – –  Other  5,1 + 33,6 EUR/ 
100 kg  B5  
1904 20  –  Prepared foods obtained from unroasted cereal flakes or from 
mixtures of unroasted cereal flakes and roasted cereal flakes or 
swelled cereals  
1904 20 10  – –  Preparation of the Müsli type based on unroasted cereal flakes  9 + EA  B5  
– –  Other  
1904 20 91  – – –  Obtained from maize  3,8 + 20 EUR/ 
100 kg  B5  
1904 20 95  – – –  Obtained from rice  5,1 + 46 EUR/ 
100 kg  B5  
1904 20 99  – – –  Other  5,1 + 33,6 EUR/ 
100 kg  B5  
1904 30 00  –  Bulgur wheat  8,3 + 25,7 EUR/ 
100 kg  B5  
1904 90  –  Other  
1904 90 10  – –  Obtained from rice  8,3 + 46 EUR/ 
100 kg  B5  
1904 90 80  – –  Other  8,3 + 25,7 EUR/ 
100 kg  B5  
1905  Bread, pastry, cakes, biscuits and other bakers' wares, whether or 
not containing cocoa; communion wafers, empty cachets of a 
kind suitable for pharmaceutical use, sealing wafers, rice paper 
and similar products  
1905 10 00  –  Crispbread  5,8 + 13 EUR/ 
100 kg  B3  
1905 20  –  Gingerbread and the like  
1905 20 10  – –  Containing by weight less than 30 % of sucrose (including 
invert sugar expressed as sucrose)  9,4 + 18,3 EUR/ 
100 kg  B3  
1905 20 30  – –  Containing by weight 30 % or more but less than 50 % of 
sucrose (including invert sugar expressed as sucrose)  9,8 + 24,6 EUR/ 
100 kg  B3EN  L 186/270 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
1905 20 90  – –  Containing by weight 50 % or more of sucrose (including 
invert sugar expressed as sucrose)  10,1 + 31,4 
EUR/100 kg  B3  
– Sweet biscuits; waffles and wafers  
1905 31  – –  Sweet biscuits  
– – –  Completely or partially coated or covered with chocolate or 
other preparations containing cocoa  
1905 31 11  – – – –  In immediate packings of a net content not exceeding 85 g  9 + EA MAX 
24,2 + ADSZ  B3  
1905 31 19  – – – –  Other  9 + EA MAX 
24,2 + ADSZ  B3  
– – –  Other  
1905 31 30  – – – –  Containing 8 % or more by weight of milkfats  9 + EA MAX 
24,2 + ADSZ  B3  
– – – –  Other  
1905 31 91  – – – – –  Sandwich biscuits  9 + EA MAX 
24,2 + ADSZ  B3  
1905 31 99  – – – – –  Other  9 + EA MAX 
24,2 + ADSZ  B3  
1905 32  – –  Waffles and wafers  
1905 32 05  – – –  With a water content exceeding 10 % by weight  9 + EA MAX 
20,7 + ADFM  B3  
– – –  Other  
– – – –  Completely or partially coated or covered with chocolate or 
other preparations containing cocoa  
1905 32 11  – – – – –  In immediate packings of a net content not 
exceeding 85 g  9 + EA MAX 
24,2 + ADSZ  B3  
1905 32 19  – – – – –  Other  9 + EA MAX 
24,2 + ADSZ  B3  
– – – –  Other  
1905 32 91  – – – – –  Salted, whether or not filled  9 + EA MAX 
20,7 + ADFM  B3  
1905 32 99  – – – – –  Other  9 + EA MAX 
24,2 + ADSZ  B3  
1905 40  –  Rusks, toasted bread and similar toasted products  
1905 40 10  – –  Rusks  9,7 + EA  B3  
1905 40 90  – –  Other  9,7 + EA  B3  
1905 90  –  Other  
1905 90 10  – –  Matzos  3,8 + 15,9 EUR/ 
100 kg  B3EN  12.6.2020 Official Journal of the European Union L 186/271
 
CN 2012  Description  Base rate  Category  Comment  
1905 90 20  – –  Communion wafers, empty cachets of a kind suitable for phar ­
maceutical use, sealing wafers, rice paper and similar products  4,5 + 60,5 EUR/ 
100 kg  B3  
– –  Other  
1905 90 30  – – –  Bread, not containing added honey, eggs, cheese or fruit, and 
containing by weight in the dry matter state not more 
than 5 % of sugars and not more than 5 % of fat  9,7 + EA  B3  
1905 90 45  – – –  Biscuits  9 + EA MAX 
20,7 + ADFM  B3  
1905 90 55  – – –  Extruded or expanded products, savoury or salted  9 + EA MAX 
20,7 + ADFM  B3  
– – –  Other  
1905 90 60  – – – –  With added sweetening matter  9 + EA MAX 
24,2 + ADSZ  B3  
1905 90 90  – – – –  Other  9 + EA MAX 
20,7 + ADFM  B3  
20  CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS 
OR OTHER PARTS OF PLANTS  
2001  Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid  
2001 10 00  –  Cucumbers and gherkins  17,6  A  
2001 90  –  Other  
2001 90 10  – –  Mango chutney  0  A  
2001 90 20  – –  Fruit of the genus  Capsicum  other than sweet peppers or 
pimentos  5 A  
2001 90 30A  – –  Sweetcorn ( Zea mays  var.  saccharata ) other than in cobs with a 
diameter of 8 mm or more, but not more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 4  
2001 90 30B  – –  Sweetcorn ( Zea mays  var.  saccharata ), in cobs with a diameter 
of 8 mm or more, but not more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  A 
2001 90 40  – –  Yams, sweet potatoes and similar edible parts of plants 
containing 5 % or more by weight of starch  8,3 + 3,8 EUR/ 
100 kg/net eda  A 
2001 90 50  – –  Mushrooms  16  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 16  
2001 90 65  – –  Olives  16  A  
2001 90 70  – –  Sweet peppers  16  A  
2001 90 92  – –  Tropical fruit and tropical nuts; palm hearts  10  A  
2001 90 97  – –  Other  16  A  
2002  Tomatoes prepared or preserved otherwise than by vinegar or 
acetic acid  
2002 10  –  Tomatoes, whole or in pieces  
2002 10 10  – –  Peeled  14,4  AEN  L 186/272 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2002 10 90  – –  Other  14,4  A  
2002 90  –  Other  
– –  With a dry matter content of less than 12 % by weight  
2002 90 11  – – –  In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 19  – – –  In immediate packings of a net content not exceeding 1 kg  14,4  A  
– –  With a dry matter content of not less than 12 % but not 
more than 30 % by weight  
2002 90 31  – – –  In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 39  – – –  In immediate packings of a net content not exceeding 1 kg  14,4  A  
– –  With a dry matter content of more than 30 % by weight  
2002 90 91  – – –  In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 99  – – –  In immediate packings of a net content not exceeding 1 kg  14,4  A  
2003  Mushrooms and truffles, prepared or preserved otherwise than by 
vinegar or acetic acid  
2003 10  –  Mushrooms of the genus  Agaricus  
2003 10 20  – –  Provisionally preserved, completely cooked  18,4 + 191 
EUR/100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 16  
2003 10 30  – –  Other  18,4 + 222 
EUR/100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 16  
2003 90  –  Other  
2003 90 10  – –  Truffles  14,4  A  
2003 90 90  – –  Other  18,4  A  
2004  Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, frozen, other than products of heading 2006  
2004 10  –  Potatoes  
2004 10 10  – –  Cooked, not otherwise prepared  14,4  A  
– –  Other  
2004 10 91  – – –  In the form of flour, meal or flakes  7,6 + EA  A  
2004 10 99  – – –  Other  17,6  A  
2004 90  –  Other vegetables and mixtures of vegetables  
2004 90 10  – –  Sweetcorn ( Zea mays  var.  saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net eda  A 
2004 90 30  – –  Sauerkraut, capers and olives  16  A  
2004 90 50  – –  Peas ( Pisum sativum ) and immature beans of the species  
Phaseolus  spp., in pod  19,2  A  
– –  Other, including mixtures  
2004 90 91  – – –  Onions, cooked, not otherwise prepared  14,4  AEN  12.6.2020 Official Journal of the European Union L 186/273
 
CN 2012  Description  Base rate  Category  Comment  
2004 90 98  – – –  Other  17,6  A  
2005  Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, not frozen, other than products of heading 2006  
2005 10 00  –  Homogenised vegetables  17,6  A  
2005 20  –  Potatoes  
2005 20 10  – –  In the form of flour, meal or flakes  8,8 + EA  A  
– –  Other  
2005 20 20  – – –  Thin slices, fried or baked, whether or not salted or 
flavoured, in airtight packings, suitable for immediate 
consumption  14,1  A  
2005 20 80  – – –  Other  14,1  A  
2005 40 00  –  Peas ( Pisum sativum ) 19,2  A  
– Beans ( Vigna  spp.,  Phaseolus  spp.)  
2005 51 00  – –  Beans, shelled  17,6  A  
2005 59 00  – –  Other  19,2  A  
2005 60 00  –  Asparagus  17,6  A  
2005 70 00  –  Olives  12,8  A  
2005 80 00A  –  Sweetcorn ( Zea mays  var.  saccharata ) other than in cobs with a 
diameter of 8 mm or more, but not more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 4  
2005 80 00B  –  Sweetcorn ( Zea mays  var.  saccharata ), in cobs with a diameter 
of 8 mm or more, but not more than 12 mm.  5,1 + 9,4 EUR/ 
100 kg/net eda  A  
– Other vegetables and mixtures of vegetables  
2005 91 00  – –  Bamboo shoots  17,6  A  
2005 99  – –  Other  
2005 99 10  – – –  Fruit of the genus  Capsicum , other than sweet peppers or 
pimentos  6,4  A  
2005 99 20  – – –  Capers  16  A  
2005 99 30  – – –  Globe artichokes  17,6  A  
2005 99 50  – – –  Mixtures of vegetables  17,6  A  
2005 99 60  – – –  Sauerkraut  16  A  
2005 99 80  – – –  Other  17,6  A  
2006 00  Vegetables, fruit, nuts, fruit-peel and other parts of plants, 
preserved by sugar (drained, glacé or crystallised)  
2006 00 10  –  Ginger  0  A  
– Other  
– –  With a sugar content exceeding 13 % by weight  
2006 00 31  – – –  Cherries  20 + 23,9 EUR/ 
100 kg  A 
2006 00 35  – – –  Tropical fruit and tropical nuts  12,5 + 15 EUR/ 
100 kg  AEN  L 186/274 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2006 00 38  – – –  Other  20 + 23,9 EUR/ 
100 kg  A  
– –  Other  
2006 00 91  – – –  Tropical fruit and tropical nuts  12,5  A  
2006 00 99  – – –  Other  20  A  
2007  Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut 
pastes, obtained by cooking, whether or not containing added 
sugar or other sweetening matter  
2007 10  –  Homogenised preparations  
2007 10 10  – –  With a sugar content exceeding 13 % by weight  24 + 4,2 EUR/ 
100 kg  A  
– –  Other  
2007 10 91  – – –  Of tropical fruit  15  A  
2007 10 99  – – –  Other  24  A  
– Other  
2007 91  – –  Citrus fruit  
2007 91 10  – – –  With a sugar content exceeding 30 % by weight  20 + 23 EUR/ 
100 kg  A 
2007 91 30  – – –  With a sugar content exceeding 13 % but not 
exceeding 30 % by weight  20 + 4,2 EUR/ 
100 kg  A 
2007 91 90  – – –  Other  21,6  A  
2007 99  – –  Other  
– – –  With a sugar content exceeding 30 % by weight  
2007 99 10  – – – –  Plum purée and paste and prune purée and paste, in 
immediate packings of a net content exceeding 100 kg, 
for industrial processing  22,4  A  
2007 99 20  – – – –  Chestnut purée and paste  24 + 19,7 EUR/ 
100 kg  A  
– – – –  Other  
2007 99 31  – – – – –  Of cherries  24 + 23 EUR/ 
100 kg  A 
2007 99 33  – – – – –  Of strawberries  24 + 23 EUR/ 
100 kg  A 
2007 99 35  – – – – –  Of raspberries  24 + 23 EUR/ 
100 kg  A 
2007 99 39  – – – – –  Other  24 + 23 EUR/ 
100 kg  A 
2007 99 50  – – –  With a sugar content exceeding 13 % but not 
exceeding 30 % by weight  24 + 4,2 EUR/ 
100 kg  A  
– – –  Other  
2007 99 93  – – – –  Of tropical fruit and tropical nuts  15  AEN  12.6.2020 Official Journal of the European Union L 186/275
 
CN 2012  Description  Base rate  Category  Comment  
2007 99 97  – – – –  Other  24  A  
2008  Fruit, nuts and other edible parts of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other 
sweetening matter or spirit, not elsewhere specified or included  
– Nuts, groundnuts and other seeds, whether or not mixed 
together  
2008 11  – –  Groundnuts  
2008 11 10  – – –  Peanut butter  12,8  A  
– – –  Other, in immediate packings of a net content  
2008 11 91  – – – –  Exceeding 1 kg  11,2  A  
– – – –  Not exceeding 1 kg  
2008 11 96  – – – – –  Roasted  12  A  
2008 11 98  – – – – –  Other  12,8  A  
2008 19  – –  Other, including mixtures  
– – –  In immediate packings of a net content exceeding 1 kg  
2008 19 11  – – – –  Tropical nuts; mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit  7 A  
– – – –  Other  
2008 19 13  – – – – –  Roasted almonds and pistachios  9  A  
2008 19 19  – – – – –  Other  11,2  A  
– – –  In immediate packings of a net content not exceeding 1 kg  
2008 19 91  – – – –  Tropical nuts; mixtures containing by weight 50 % or 
more of tropical nuts and tropical fruit  8 A  
– – – –  Other  
– – – – –  Roasted nuts  
2008 19 93  – – – – – –  Almonds and pistachios  10,2  A  
2008 19 95  – – – – – –  Other  12  A  
2008 19 99  – – – – –  Other  12,8  A  
2008 20  –  Pineapples  
– –  Containing added spirit  
– – –  In immediate packings of a net content exceeding 1 kg  
2008 20 11  – – – –  With a sugar content exceeding 17 % by weight  25,6 + 2,5 EUR/ 
100 kg  A 
2008 20 19  – – – –  Other  25,6  A  
– – –  In immediate packings of a net content not exceeding 1 kg  
2008 20 31  – – – –  With a sugar content exceeding 19 % by weight  25,6 + 2,5 EUR/ 
100 kg  AEN  L 186/276 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2008 20 39  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 20 51  – – – –  With a sugar content exceeding 17 % by weight  19,2  A  
2008 20 59  – – – –  Other  17,6  A  
– – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 20 71  – – – –  With a sugar content exceeding 19 % by weight  20,8  A  
2008 20 79  – – – –  Other  19,2  A  
2008 20 90  – – –  Not containing added sugar  18,4  A  
2008 30  –  Citrus fruit  
– –  Containing added spirit  
– – –  With a sugar content exceeding 9 % by weight  
2008 30 11  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 30 19  – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – –  Other  
2008 30 31  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 30 39  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 30 51  – – – –  Grapefruit segments, including pomelos  15,2  A  
2008 30 55  – – – –  Mandarins (including tangerines and satsumas); clemen ­
tines, wilkings and other similar citrus hybrids  18,4  A  
2008 30 59  – – – –  Other  17,6  A  
– – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 30 71  – – – –  Grapefruit segments, including pomelos  15,2  A  
2008 30 75  – – – –  Mandarins (including tangerines and satsumas); clemen ­
tines, wilkings and other similar citrus hybrids  17,6  A  
2008 30 79  – – – –  Other  20,8  A  
2008 30 90  – – –  Not containing added sugar  18,4  AEN  12.6.2020 Official Journal of the European Union L 186/277
 
CN 2012  Description  Base rate  Category  Comment  
2008 40  –  Pears  
– –  Containing added spirit  
– – –  In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 40 11  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 40 19  – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – –  Other  
2008 40 21  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 40 29  – – – – –  Other  25,6  A  
– – –  In immediate packings of a net content not exceeding 1 kg  
2008 40 31  – – – –  With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg  A 
2008 40 39  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 40 51  – – – –  With a sugar content exceeding 13 % by weight  17,6  A  
2008 40 59  – – – –  Other  16  A  
– – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 40 71  – – – –  With a sugar content exceeding 15 % by weight  19,2  A  
2008 40 79  – – – –  Other  17,6  A  
2008 40 90  – – –  Not containing added sugar  16,8  A  
2008 50  –  Apricots  
– –  Containing added spirit  
– – –  In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 50 11  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 50 19  – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – –  Other  
2008 50 31  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 50 39  – – – – –  Other  25,6  A  
– – –  In immediate packings of a net content not exceeding 1 kg  
2008 50 51  – – – –  With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg  AEN  L 186/278 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2008 50 59  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 50 61  – – – –  With a sugar content exceeding 13 % by weight  19,2  A  
2008 50 69  – – – –  Other  17,6  A  
– – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 50 71  – – – –  With a sugar content exceeding 15 % by weight  20,8  A  
2008 50 79  – – – –  Other  19,2  A  
– – –  Not containing added sugar, in immediate packings of a net 
content  
2008 50 92  – – – –  Of 5 kg or more  13,6  A  
2008 50 98  – – – –  Of less than 5 kg  18,4  A  
2008 60  –  Cherries  
– –  Containing added spirit  
– – –  With a sugar content exceeding 9 % by weight  
2008 60 11  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 60 19  – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – –  Other  
2008 60 31  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 60 39  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content  
2008 60 50  – – – –  Exceeding 1 kg  17,6  A  
2008 60 60  – – – –  Not exceeding 1 kg  20,8  A  
– – –  Not containing added sugar, in immediate packings of a net 
content  
2008 60 70  – – – –  Of 4,5 kg or more  18,4  A  
2008 60 90  – – – –  Of less than 4,5 kg  18,4  A  
2008 70  –  Peaches, including nectarines  
– –  Containing added spirit  
– – –  In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 70 11  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 70 19  – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – –  Other  
2008 70 31  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  AEN  12.6.2020 Official Journal of the European Union L 186/279
 
CN 2012  Description  Base rate  Category  Comment  
2008 70 39  – – – – –  Other  25,6  A  
– – –  In immediate packings of a net content not exceeding 1 kg  
2008 70 51  – – – –  With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg  A 
2008 70 59  – – – –  Other  25,6  A  
– –  Not containing added spirit  
– – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 70 61  – – – –  With a sugar content exceeding 13 % by weight  19,2  A  
2008 70 69  – – – –  Other  17,6  A  
– – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 70 71  – – – –  With a sugar content exceeding 15 % by weight  19,2  A  
2008 70 79  – – – –  Other  17,6  A  
– – –  Not containing added sugar, in immediate packings of a net 
content  
2008 70 92  – – – –  Of 5 kg or more  15,2  A  
2008 70 98  – – – –  Of less than 5 kg  18,4  A  
2008 80  –  Strawberries  
– –  Containing added spirit  
– – –  With a sugar content exceeding 9 % by weight  
2008 80 11  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  A  
2008 80 19  – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – –  Other  
2008 80 31  – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 80 39  – – – –  Other  25,6  A  
– –  Not containing added spirit  
2008 80 50  – – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  17,6  A  
2008 80 70  – – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  20,8  A  
2008 80 90  – – –  Not containing added sugar  18,4  A  
– Other, including mixtures other than those of 
subheading 200 819  
2008 91 00  – –  Palm hearts  10  A  
2008 93  – –  Cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , 
Vaccinium vitis -idaea ) 
– – –  Containing added spirit  
– – – –  With a sugar content exceeding 9 % by weight  
2008 93 11  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  25,6  AEN  L 186/280 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2008 93 19  – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – –  Other  
2008 93 21  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  24  A  
2008 93 29  – – – – –  Other  25,6  A  
– – –  Not containing added spirit  
2008 93 91  – – – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  17,6  A  
2008 93 93  – – – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  20,8  A  
2008 93 99  – – – –  Not containing added sugar  18,4  A  
2008 97  – –  Mixtures  
– – –  Containing added spirit  
– – – –  With a sugar content exceeding 9 % by weight  
– – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  
2008 97 12  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16  A  
2008 97 14  – – – – – –  Other  25,6  A  
– – – – –  Other  
2008 97 16  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16 + 2,6 EUR/ 
100 kg  A 
2008 97 18  – – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – –  Other  
– – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  
2008 97 32  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  15  A  
2008 97 34  – – – – – –  Other  24  A  
– – – – –  Other  
2008 97 36  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16  A  
2008 97 38  – – – – – –  Other  25,6  A  
– – –  Not containing added spirit  
– – – –  Containing added sugar  
– – – – –  In immediate packings of a net content exceeding 1 kg  
2008 97 51  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11  AEN  12.6.2020 Official Journal of the European Union L 186/281
 
CN 2012  Description  Base rate  Category  Comment  
2008 97 59  – – – – – –  Other  17,6  A  
– – – – –  Other  
– – – – – –  Mixtures of fruit in which no single fruit exceeds 50 % 
of the total weight of the fruits  
2008 97 72  – – – – – – –  Of tropical fruit (including mixtures containing 50 % 
or more by weight of tropical nuts and tropical fruit)  8,5  A  
2008 97 74  – – – – – – –  Other  13,6  A  
– – – – – –  Other  
2008 97 76  – – – – – – –  Of tropical fruit (including mixtures containing 50 % 
or more by weight of tropical nuts and tropical fruit)  12  A  
2008 97 78  – – – – – – –  Other  19,2  A  
– – – –  Not containing added sugar, in immediate packings of a net 
content  
– – – – –  Of 5 kg or more  
2008 97 92  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5  A  
2008 97 93  – – – – – –  Other  18,4  A  
– – – – –  Of 4,5 kg or more but less than 5 kg  
2008 97 94  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5  A  
2008 97 96  – – – – – –  Other  18,4  A  
– – – – –  Of less than 4,5 kg  
2008 97 97  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5  A  
2008 97 98  – – – – – –  Other  18,4  A  
2008 99  – –  Other  
– – –  Containing added spirit  
– – – –  Ginger  
2008 99 11  – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  10  A  
2008 99 19  – – – – –  Other  16  A  
– – – –  Grapes  
2008 99 21  – – – – –  With a sugar content exceeding 13 % by weight  25,6 + 3,8 EUR/ 
100 kg  A 
2008 99 23  – – – – –  Other  25,6  A  
– – – –  Other  
– – – – –  With a sugar content exceeding 9 % by weight  
– – – – – –  Of an actual alcoholic strength by mass not 
exceeding 11,85 % mas  
2008 99 24  – – – – – – –  Tropical fruit  16  AEN  L 186/282 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2008 99 28  – – – – – – –  Other  25,6  A  
– – – – – –  Other  
2008 99 31  – – – – – – –  Tropical fruit  16 + 2,6 EUR/ 
100 kg  A 
2008 99 34  – – – – – – –  Other  25,6 + 4,2 EUR/ 
100 kg  A  
– – – – –  Other  
– – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  
2008 99 36  – – – – – – –  Tropical fruit  15  A  
2008 99 37  – – – – – – –  Other  24  A  
– – – – – –  Other  
2008 99 38  – – – – – – –  Tropical fruit  16  A  
2008 99 40  – – – – – – –  Other  25,6  A  
– – –  Not containing added spirit  
– – – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 99 41  – – – – –  Ginger  0  A  
2008 99 43  – – – – –  Grapes  19,2  A  
2008 99 45  – – – – –  Plums and prunes  17,6  A  
2008 99 48  – – – – –  Tropical fruit  11  A  
2008 99 49  – – – – –  Other  17,6  A  
– – – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 99 51  – – – – –  Ginger  0  A  
2008 99 63  – – – – –  Tropical fruit  13  A  
2008 99 67  – – – – –  Other  20,8  A  
– – – –  Not containing added sugar  
– – – – –  Plums and prunes, in immediate packings of a net 
content  
2008 99 72  – – – – – –  Of 5 kg or more  15,2  A  
2008 99 78  – – – – – –  Of less than 5 kg  18,4  A  
2008 99 85  – – – – –  Maize (corn), other than sweetcorn ( Zea mays  var.  
saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net eda  A 
2008 99 91  – – – – –  Yams, sweet potatoes and similar edible parts of plants, 
containing 5 % or more by weight of starch  8,3 + 3,8 EUR/ 
100 kg/net eda  A 
2008 99 99  – – – – –  Other  18,4  AEN  12.6.2020 Official Journal of the European Union L 186/283
 
CN 2012  Description  Base rate  Category  Comment  
2009  Fruit juices (including grape must) and vegetable juices, unfer ­
mented and not containing added spirit, whether or not 
containing added sugar or other sweetening matter  
– Orange juice  
2009 11  – –  Frozen  
– – –  Of a Brix value exceeding 67  
2009 11 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 
EUR/100 kg  A 
2009 11 19  – – – –  Other  33,6  A  
– – –  Of a Brix value not exceeding 67  
2009 11 91  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight 
and with an added sugar content exceeding 30 % by 
weight  15,2 + 20,6 
EUR/100 kg  A 
2009 11 99  – – – –  Other  15,2  A  
2009 12 00  – –  Not frozen, of a Brix value not exceeding 20  12,2  A  
2009 19  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 19 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 
EUR/100 kg  A 
2009 19 19  – – – –  Other  33,6  A  
– – –  Of a Brix value exceeding 20 but not exceeding 67  
2009 19 91  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight 
and with an added sugar content exceeding 30 % by 
weight  15,2 + 20,6 
EUR/100 kg  A 
2009 19 98  – – – –  Other  12,2  A  
– Grapefruit (including pomelo) juice  
2009 21 00  – –  Of a Brix value not exceeding 20  12  A  
2009 29  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 29 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 
EUR/100 kg  A 
2009 29 19  – – – –  Other  33,6  A  
– – –  Of a Brix value exceeding 20 but not exceeding 67  
2009 29 91  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight 
and with an added sugar content exceeding 30 % by 
weight  12 + 20,6 
EUR/100 kg  A 
2009 29 99  – – – –  Other  12  A  
– Juice of any other single citrus fruit  
2009 31  – –  Of a Brix value not exceeding 20  
– – –  Of a value exceeding EUR 30 per 100 kg net weight  
2009 31 11  – – – –  Containing added sugar  14,4  AEN  L 186/284 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2009 31 19  – – – –  Not containing added sugar  15,2  A  
– – –  Of a value not exceeding EUR 30 per 100 kg net weight  
– – – –  Lemon juice  
2009 31 51  – – – – –  Containing added sugar  14,4  A  
2009 31 59  – – – – –  Not containing added sugar  15,2  A  
– – – –  Other citrus fruit juices  
2009 31 91  – – – – –  Containing added sugar  14,4  A  
2009 31 99  – – – – –  Not containing added sugar  15,2  A  
2009 39  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 39 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 
EUR/100 kg  A 
2009 39 19  – – – –  Other  33,6  A  
– – –  Of a Brix value exceeding 20 but not exceeding 67  
– – – –  Of a value exceeding EUR 30 per 100 kg net weight  
2009 39 31  – – – – –  Containing added sugar  14,4  A  
2009 39 39  – – – – –  Not containing added sugar  15,2  A  
– – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
– – – – –  Lemon juice  
2009 39 51  – – – – – –  With an added sugar content exceeding 30 % by weight  14,4 + 20,6 
EUR/100 kg  A 
2009 39 55  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  14,4  A  
2009 39 59  – – – – – –  Not containing added sugar  15,2  A  
– – – – –  Other citrus fruit juices  
2009 39 91  – – – – – –  With an added sugar content exceeding 30 % by weight  14,4 + 20,6 
EUR/100 kg  A 
2009 39 95  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  14,4  A  
2009 39 99  – – – – – –  Not containing added sugar  15,2  A  
– Pineapple juice  
2009 41  – –  Of a Brix value not exceeding 20  
2009 41 92  – – –  Containing added sugar  15,2  A  
2009 41 99  – – –  Not containing added sugar  16  A  
2009 49  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 49 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 
EUR/100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/285
 
CN 2012  Description  Base rate  Category  Comment  
2009 49 19  – – – –  Other  33,6  A  
– – –  Of a Brix value exceeding 20 but not exceeding 67  
2009 49 30  – – – –  Of a value exceeding EUR 30 per 100 kg net weight, 
containing added sugar  15,2  A  
– – – –  Other  
2009 49 91  – – – – –  With an added sugar content exceeding 30 % by weight  15,2 + 20,6 
EUR/100 kg  A 
2009 49 93  – – – – –  With an added sugar content not exceeding 30 % by 
weight  15,2  A  
2009 49 99  – – – – –  Not containing added sugar  16  A  
2009 50  –  Tomato juice  
2009 50 10  – –  Containing added sugar  16  A  
2009 50 90  – –  Other  16,8  A  
– Grape juice (including grape must)  
2009 61  – –  Of a Brix value not exceeding 30  
2009 61 10  – – –  Of a value exceeding EUR 18 per 100 kg net weight  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
2009 61 90  – – –  Of a value not exceeding EUR 18 per 100 kg net weight  22,4 + 27 
EUR/hl  A 
2009 69  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 69 11  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  40 + 121 EUR/ 
hl + 20,6 EUR/ 
100 kg  A 
2009 69 19  – – – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
– – –  Of a Brix value exceeding 30 but not exceeding 67  
– – – –  Of a value exceeding EUR 18 per 100 kg net weight  
2009 69 51  – – – – –  Concentrated  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
2009 69 59  – – – – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
– – – –  Of a value not exceeding EUR 18 per 100 kg net weight  
– – – – –  With an added sugar content exceeding 30 % by weight  
2009 69 71  – – – – – –  Concentrated  22,4 + 131 
EUR/hl + 20,6 EUR/ 
100 kg  A 
2009 69 79  – – – – – –  Other  22,4 + 27 
EUR/hl + 20,6 EUR/ 
100 kg  AEN  L 186/286 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2009 69 90  – – – – –  Other  22,4 + 27 EUR/hl  A  
– Apple juice  
2009 71  – –  Of a Brix value not exceeding 20  
2009 71 20  – – –  Containing added sugar  18  A  
2009 71 99  – – –  Not containing added sugar  18  A  
2009 79  – –  Other  
– – –  Of a Brix value exceeding 67  
2009 79 11  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  30 + 18,4 EUR/ 
100 kg  A 
2009 79 19  – – – –  Other  30  A  
– – –  Of a Brix value exceeding 20 but not exceeding 67  
2009 79 30  – – – –  Of a value exceeding EUR 18 per 100 kg net weight, 
containing added sugar  18  A  
– – – –  Other  
2009 79 91  – – – – –  With an added sugar content exceeding 30 % by weight  18 + 19,3 EUR/ 
100 kg  A 
2009 79 98  – – – – –  Other  18  A  
– Juice of any other single fruit or vegetable  
2009 81  – –  Cranberry ( Vaccinium macrocarpon , Vaccinium oxycoccos , 
Vaccinium vitis -idaea ) juice  
– – –  Of a Brix value exceeding 67  
2009 81 11  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg  A 
2009 81 19  – – – –  Other  33,6  A  
– – –  Of a Brix value not exceeding 67  
2009 81 31  – – – –  Of a value exceeding EUR 30 per 100 kg net weight, 
containing added sugar  16,8  A  
– – – –  Other  
2009 81 51  – – – – –  With an added sugar content exceeding 30 % by weight  16,8 + 20,6 EUR/ 
100 kg  A 
2009 81 59  – – – – –  With an added sugar content not exceeding 30 % by 
weight  16,8  A  
– – – – –  Not containing added sugar  
2009 81 95  – – – – – –  Juice of fruit of the species  Vaccinium macrocarpon  14  A  
2009 81 99  – – – – – –  Other  17,6  A  
2009 89  – –  Other  
– – –  Of a Brix value exceeding 67  
– – – –  Pear juice  
2009 89 11  – – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg  AEN  12.6.2020 Official Journal of the European Union L 186/287
 
CN 2012  Description  Base rate  Category  Comment  
2009 89 19  – – – – –  Other  33,6  A  
– – – –  Other  
– – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
2009 89 34  – – – – – –  Juices of tropical fruit  21 + 12,9 EUR/ 
100 kg  A 
2009 89 35  – – – – – –  Other  33,6 + 20,6 EUR/ 
100 kg  A  
– – – – –  Other  
2009 89 36  – – – – – –  Juices of tropical fruit  21  A  
2009 89 38  – – – – – –  Other  33,6  A  
– – –  Of a Brix value not exceeding 67  
– – – –  Pear juice  
2009 89 50  – – – – –  Of a value exceeding EUR 18 per 100 kg net weight, 
containing added sugar  19,2  A  
– – – – –  Other  
2009 89 61  – – – – – –  With an added sugar content exceeding 30 % by weight  19,2 + 20,6 EUR/ 
100 kg  A 
2009 89 63  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  19,2  A  
2009 89 69  – – – – – –  Not containing added sugar  20  A  
– – – –  Other  
– – – – –  Of a value exceeding EUR 30 per 100 kg net weight, 
containing added sugar  
2009 89 71  – – – – – –  Cherry juice  16,8  A  
2009 89 73  – – – – – –  Juices of tropical fruit  10,5  A  
2009 89 79  – – – – – –  Other  16,8  A  
– – – – –  Other  
– – – – – –  With an added sugar content exceeding 30 % by weight  
2009 89 85  – – – – – – –  Juices of tropical fruit  10,5 + 12,9 EUR/ 
100 kg  A 
2009 89 86  – – – – – – –  Other  16,8 + 20,6 EUR/ 
100 kg  A  
– – – – – –  With an added sugar content not exceeding 30 % by 
weight  
2009 89 88  – – – – – – –  Juices of tropical fruit  10,5  A  
2009 89 89  – – – – – – –  Other  16,8  A  
– – – – – –  Not containing added sugar  
2009 89 96  – – – – – – –  Cherry juice  17,6  A  
2009 89 97  – – – – – – –  Juices of tropical fruit  11  A  
2009 89 99  – – – – – – –  Other  17,6  AEN  L 186/288 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2009 90  –  Mixtures of juices  
– –  Of a Brix value exceeding 67  
– – –  Mixtures of apple and pear juice  
2009 90 11  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg  A 
2009 90 19  – – – –  Other  33,6  A  
– – –  Other  
2009 90 21  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg  A 
2009 90 29  – – – –  Other  33,6  A  
– –  Of a Brix value not exceeding 67  
– – –  Mixtures of apple and pear juice  
2009 90 31  – – – –  Of a value not exceeding EUR 18 per 100 kg net weight 
and with an added sugar content exceeding 30 % by 
weight  20 + 20,6 EUR/ 
100 kg  A 
2009 90 39  – – – –  Other  20  A  
– – –  Other  
– – – –  Of a value exceeding EUR 30 per 100 kg net weight  
– – – – –  Mixtures of citrus fruit juices and pineapple juice  
2009 90 41  – – – – – –  Containing added sugar  15,2  A  
2009 90 49  – – – – – –  Other  16  A  
– – – – –  Other  
2009 90 51  – – – – – –  Containing added sugar  16,8  A  
2009 90 59  – – – – – –  Other  17,6  A  
– – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
– – – – –  Mixtures of citrus fruit juices and pineapple juice  
2009 90 71  – – – – – –  With an added sugar content exceeding 30 % by weight  15,2 + 20,6 EUR/ 
100 kg  A 
2009 90 73  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  15,2  A  
2009 90 79  – – – – – –  Not containing added sugar  16  A  
– – – – –  Other  
– – – – – –  With an added sugar content exceeding 30 % by weight  
2009 90 92  – – – – – – –  Mixtures of juices of tropical fruit  10,5 + 12,9 EUR/ 
100 kg  A 
2009 90 94  – – – – – – –  Other  16,8 + 20,6 EUR/ 
100 kg  A  
– – – – – –  With an added sugar content not exceeding 30 % by 
weight  
2009 90 95  – – – – – – –  Mixtures of juices of tropical fruit  10,5  AEN  12.6.2020 Official Journal of the European Union L 186/289
 
CN 2012  Description  Base rate  Category  Comment  
2009 90 96  – – – – – – –  Other  16,8  A  
– – – – – –  Not containing added sugar  
2009 90 97  – – – – – – –  Mixtures of juices of tropical fruit  11  A  
2009 90 98  – – – – – – –  Other  17,6  A  
21  CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS  
2101  Extracts, essences and concentrates, of coffee, tea or maté and 
preparations with a basis of these products or with a basis of 
coffee, tea or maté; roasted chicory and other roasted coffee 
substitutes, and extracts, essences and concentrates thereof  
– Extracts, essences and concentrates, of coffee, and preparations 
with a basis of these extracts, essences or concentrates or with a 
basis of coffee  
2101 11 00  – –  Extracts, essences and concentrates  9  A  
2101 12  – –  Preparations with a basis of these extracts, essences or concen ­
trates or with a basis of coffee  
2101 12 92  – – –  Preparations with a basis of these extracts, essences or 
concentrates of coffee  11,5  A  
2101 12 98  – – –  Other  9 + EA  B3  
2101 20  –  Extracts, essences and concentrates, of tea or maté, and prep ­
arations with a basis of these extracts, essences or concentrates, 
or with a basis of tea or maté  
2101 20 20  – –  Extracts, essences or concentrates  6  A  
– –  Preparations  
2101 20 92  – – –  With a basis of extracts, essences or concentrates of tea or 
maté  6 A  
2101 20 98  – – –  Other  6,5 + EA  B3  
2101 30  –  Roasted chicory and other roasted coffee substitutes, and 
extracts, essences and concentrates thereof  
– –  Roasted chicory and other roasted coffee substitutes  
2101 30 11  – – –  Roasted chicory  11,5  B3  
2101 30 19  – – –  Other  5,1 + 12,7 EUR/ 
100 kg  B5  
– –  Extracts, essences and concentrates of roasted chicory and 
other roasted coffee substitutes  
2101 30 91  – – –  Of roasted chicory  14,1  B3  
2101 30 99  – – –  Other  10,8 + 22,7 EUR/ 
100 kg  B5  
2102  Yeasts (active or inactive); other single-cell micro-organisms, dead 
(but not including vaccines of heading 3002); prepared baking 
powders  
2102 10  –  Active yeasts  
2102 10 10  – –  Culture yeast  10,9  B5  
– –  Bakers' yeast  
2102 10 31  – – –  Dried  12  B7EN  L 186/290 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2102 10 39  – – –  Other  12  B7  
2102 10 90  – –  Other  14,7  B7  
2102 20  –  Inactive yeasts; other single-cell micro-organisms, dead  
– –  Inactive yeasts  
2102 20 11  – – –  In tablet, cube or similar form, or in immediate packings of a 
net content not exceeding 1 kg  8,3  B5  
2102 20 19  – – –  Other  5,1  A  
2102 20 90  – –  Other  0  A  
2102 30 00  –  Prepared baking powders  6,1  A  
2103  Sauces and preparations therefor; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard  
2103 10 00  –  Soya sauce  7,7  A  
2103 20 00  –  Tomato ketchup and other tomato sauces  10,2  B3  
2103 30  –  Mustard flour and meal and prepared mustard  
2103 30 10  – –  Mustard flour and meal  0  A  
2103 30 90  – –  Prepared mustard  9  A  
2103 90  –  Other  
2103 90 10  – –  Mango chutney, liquid  0  A  
2103 90 30  – –  Aromatic bitters of an alcoholic strength by volume of 44,2 
to 49,2 % vol containing from 1,5 to 6 % by weight of 
gentian, spices and various ingredients and from 4 to 10 % 
of sugar, in containers holding 0,5 litre or less  0 A  
2103 90 90  – –  Other  7,7  A  
2104  Soups and broths and preparations therefor; homogenised 
composite food preparations  
2104 10 00  –  Soups and broths and preparations therefor  11,5  A  
2104 20 00  –  Homogenised composite food preparations  14,1  B3  
2105 00  Ice cream and other edible ice, whether or not containing cocoa  
2105 00 10  –  Containing no milkfats or containing less than 3 % by weight 
of such fats  8,6 + 20,2 
EUR/100 kg MAX 
19,4 + 9,4 EUR/ 
100 kg  B5  
– Containing by weight of milkfats  
2105 00 91  – –  3 % or more but less than 7 %  8 + 38,5 EUR/ 
100 kg MAX 
18,1 + 7 EUR/ 
100 kg  B5  
2105 00 99  – –  7 % or more  7,9 + 54 
EUR/100 kg MAX 
17,8 + 6,9 EUR/ 
100 kg  B5  
2106  Food preparations not elsewhere specified or includedEN  12.6.2020 Official Journal of the European Union L 186/291
 
CN 2012  Description  Base rate  Category  Comment  
2106 10  –  Protein concentrates and textured protein substances  
2106 10 20  – –  Containing no milkfats, sucrose, isoglucose, glucose or starch 
or containing, by weight, less than 1,5 % milkfat, 5 % sucrose 
or isoglucose, 5 % glucose or starch  12,8  B3  
2106 10 80  – –  Other  0 + EA  B3  
2106 90  –  Other  
2106 90 20  – –  Compound alcoholic preparations, other than those based on 
odoriferous substances, of a kind used for the manufacture of 
beverages  17,3 MIN 1 EUR/ 
%vol/hl  B5  
– –  Flavoured or coloured sugar syrups  
2106 90 30  – – –  Isoglucose syrups  42,7 EUR/100 kg/net 
mas  B7  
– – –  Other  
2106 90 51  – – – –  Lactose syrup  14 EUR/100 kg  B7  
2106 90 55  – – – –  Glucose syrup and maltodextrine syrup  20 EUR/100 kg  B7  
2106 90 59  – – – –  Other  0,4 EUR/ 
100 kg/net/% 
sacchar.  B7  
– –  Other  
2106 90 92  – – –  Containing no milkfats, sucrose, isoglucose, glucose or starch 
or containing, by weight, less than 1,5 % milkfat, 5 % 
sucrose or isoglucose, 5 % glucose or starch  12,8  A  
2106 90 98  – – –  Other  9 + EA  B3  
22  CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR  
2201  Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter 
nor flavoured; ice and snow  
2201 10  –  Mineral waters and aerated waters  
– –  Natural mineral waters  
2201 10 11  – – –  Not carbonated  0  A  
2201 10 19  – – –  Other  0  A  
2201 10 90  – –  Other  0  A  
2201 90 00  –  Other  0  A  
2202  Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other 
non-alcoholic beverages, not including fruit or vegetable juices of 
heading 2009  
2202 10 00  –  Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured  9,6  B3  
2202 90  –  OtherEN  L 186/292 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2202 90 10  – –  Not containing products of headings 0401 to 0404 or fat 
obtained from products of headings 0401 to 0404  9,6  B5  
– –  Other, containing by weight of fat obtained from the products 
of headings 0401 to 0404  
2202 90 91  – – –  Less than 0,2 %  6,4 + 13,7 EUR/ 
100 kg  B5  
2202 90 95  – – –  0,2 % or more but less than 2 %  5,5 + 12,1 EUR/ 
100 kg  B5  
2202 90 99  – – –  2 % or more  5,4 + 21,2 EUR/ 
100 kg  B5  
2203 00  Beer made from malt  
– In containers holding 10 litres or less  
2203 00 01  – –  In bottles  0  A  
2203 00 09  – –  Other  0  A  
2203 00 10  –  In containers holding more than 10 litres  0  A  
2204  Wine of fresh grapes, including fortified wines; grape must other 
than that of heading 2009  
2204 10  –  Sparkling wine  
– –  With a protected designation of origin (PDO)  
2204 10 11  – – –  Champagne  32 EUR/hl  A  
2204 10 91  – – –  Asti spumante  32 EUR/hl  A  
2204 10 93  – – –  Other  32 EUR/hl  A  
2204 10 94  – –  With a protected geographical indication (PGI)  32 EUR/hl  A  
2204 10 96  – –  Other varietal wines  32 EUR/hl  A  
2204 10 98  – –  Other  32 EUR/hl  A  
– Other wine; grape must with fermentation prevented or arrested 
by the addition of alcohol  
2204 21  – –  In containers holding 2 litres or less  
– – –  Wine, other than that referred to in subheading 2204 10, in 
bottles with ‘mushroom’ stoppers held in place by ties or 
fastenings; wine, otherwise put up, with an excess pressure 
due to carbon dioxide in solution of not less than 1 bar but 
less than 3 bar, measured at a temperature of 20 °C  
2204 21 06  – – – –  With a protected designation of origin (PDO)  32 EUR/hl  A  
2204 21 07  – – – –  With a protected geographical indication (PGI)  32 EUR/hl  A  
2204 21 08  – – – –  Other varietal wines  32 EUR/hl  AEN  12.6.2020 Official Journal of the European Union L 186/293
 
CN 2012  Description  Base rate  Category  Comment  
2204 21 09  – – – –  Other  32 EUR/hl  A  
– – –  Other  
– – – –  Produced in the Community  
– – – – –  Of an actual alcoholic strength by volume not exceeding 
15 % vol  
– – – – – –  Wine with a protected designation of origin (PDO)  
– – – – – – –  White  
2204 21 11  – – – – – – – –  Alsace  15,4 EUR/hl  A  
2204 21 12  – – – – – – – –  Bordeaux  15,4 EUR/hl  A  
2204 21 13  – – – – – – – –  Bourgogne (Burgundy)  15,4 EUR/hl  A  
2204 21 17  – – – – – – – –  Val de Loire (Loire Valley)  15,4 EUR/hl  A  
2204 21 18  – – – – – – – –  Mosel  15,4 EUR/hl  A  
2204 21 19  – – – – – – – –  Pfalz  15,4 EUR/hl  A  
2204 21 22  – – – – – – – –  Rheinhessen  15,4 EUR/hl  A  
2204 21 23  – – – – – – – –  Tokaj  15,8 EUR/hl  A  
2204 21 24  – – – – – – – –  Lazio (Latium)  15,4 EUR/hl  A  
2204 21 26  – – – – – – – –  Toscana (Tuscany)  15,4 EUR/hl  A  
2204 21 27  – – – – – – – –  Trentino, Alto Adige and Friuli  15,4 EUR/hl  A  
2204 21 28  – – – – – – – –  Veneto  15,4 EUR/hl  A  
2204 21 32  – – – – – – – –  Vinho Verde  15,4 EUR/hl  A  
2204 21 34  – – – – – – – –  Penedés  15,4 EUR/hl  A  
2204 21 36  – – – – – – – –  Rioja  15,4 EUR/hl  A  
2204 21 37  – – – – – – – –  Valencia  15,4 EUR/hl  A  
2204 21 38  – – – – – – – –  Other  15,4 EUR/hl  A  
– – – – – – –  Other  
2204 21 42  – – – – – – – –  Bordeaux  15,4 EUR/hl  A  
2204 21 43  – – – – – – – –  Bourgogne (Burgundy)  15,4 EUR/hl  A  
2204 21 44  – – – – – – – –  Beaujolais  15,4 EUR/hl  A  
2204 21 46  – – – – – – – –  Côtes-du-Rhône  15,4 EUR/hl  A  
2204 21 47  – – – – – – – –  Languedoc-Roussillon  15,4 EUR/hl  A  
2204 21 48  – – – – – – – –  Val de Loire (Loire Valley)  15,4 EUR/hl  A  
2204 21 62  – – – – – – – –  Piemonte (Piedmont)  15,4 EUR/hl  A  
2204 21 66  – – – – – – – –  Toscana (Tuscany)  15,4 EUR/hl  A  
2204 21 67  – – – – – – – –  Trentino and Alto Adige  15,4 EUR/hl  A  
2204 21 68  – – – – – – – –  Veneto  15,4 EUR/hl  A  
2204 21 69  – – – – – – – –  Dão, Bairrada and Douro  15,4 EUR/hl  A  
2204 21 71  – – – – – – – –  Navarra  15,4 EUR/hl  A  
2204 21 74  – – – – – – – –  Penedés  15,4 EUR/hl  AEN  L 186/294 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2204 21 76  – – – – – – – –  Rioja  15,4 EUR/hl  A  
2204 21 77  – – – – – – – –  Valdepeñas  15,4 EUR/hl  A  
2204 21 78  – – – – – – – –  Other  15,4 EUR/hl  A  
– – – – – –  Wine with a protected geographical indication (PGI)  
2204 21 79  – – – – – – –  White  15,4 EUR/hl  A  
2204 21 80  – – – – – – –  Other  15,4 EUR/hl  A  
– – – – – –  Other varietal wines  
2204 21 81  – – – – – – –  White  15,4 EUR/hl  A  
2204 21 82  – – – – – – –  Other  15,4 EUR/hl  A  
– – – – – –  Other  
2204 21 83  – – – – – – –  White  15,4 EUR/hl  A  
2204 21 84  – – – – – – –  Other  15,4 EUR/hl  A  
– – – – –  Of an actual alcoholic strength by volume 
exceeding 15 % vol but not exceeding 22 % vol  
– – – – – –  Wine with a protected designation of origin (PDO) or a 
protected geographical indication (PGI)  
2204 21 85  – – – – – – –  Madeira and Setubal muscatel  15,8 EUR/hl  A  
2204 21 86  – – – – – – –  Sherry  15,8 EUR/hl  A  
2204 21 87  – – – – – – –  Marsala  20,9 EUR/hl  A  
2204 21 88  – – – – – – –  Samos and Muscat de Lemnos  20,9 EUR/hl  A  
2204 21 89  – – – – – – –  Port  15,8 EUR/hl  A  
2204 21 90  – – – – – – –  Other  20,9 EUR/hl  A  
2204 21 91  – – – – – –  Other  20,9 EUR/hl  A  
2204 21 92  – – – – –  Of an actual alcoholic strength by volume exceeding 
22 % vol  1,75 EUR/%vol/hl  A  
– – – –  Other  
– – – – –  Wine with a protected designation of origin (PDO) or a 
protected geographical indication (PGI)  
2204 21 93  – – – – – –  White  20,9 EUR/hl  A  
2204 21 94  – – – – – –  Other  20,9 EUR/hl  A  
– – – – –  Other varietal wines  
2204 21 95  – – – – – –  White  20,9 EUR/hl  A  
2204 21 96  – – – – – –  Other  20,9 EUR/hl  A  
– – – – –  Other  
2204 21 97  – – – – – –  White  20,9 EUR/hl  A  
2204 21 98  – – – – – –  Other  20,9 EUR/hl  A  
2204 29  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/295
 
CN 2012  Description  Base rate  Category  Comment  
2204 29 10  – – –  Wine, other than that referred to in subheading 2204 10, in 
bottles with ‘mushroom’ stoppers held in place by ties or 
fastenings; wine, otherwise put up, with an excess pressure 
due to carbon dioxide in solution of not less than 1 bar but 
less than 3 bar, measured at a temperature of 20 °C  32 EUR/hl  A  
– – –  Other  
– – – –  Produced in the Community  
– – – – –  Of an actual alcoholic strength by volume not exceeding 
15 % vol  
– – – – – –  Wine with a protected designation of origin (PDO)  
– – – – – – –  White  
2204 29 11  – – – – – – – –  Tokaj  14,2 EUR/hl  A  
2204 29 12  – – – – – – – –  Bordeaux  12,1 EUR/hl  A  
2204 29 13  – – – – – – – –  Bourgogne (Burgundy)  12,1 EUR/hl  A  
2204 29 17  – – – – – – – –  Val de Loire (Loire Valley)  12,1 EUR/hl  A  
2204 29 18  – – – – – – – –  Other  12,1 EUR/hl  A  
– – – – – – –  Other  
2204 29 42  – – – – – – – –  Bordeaux  12,1 EUR/hl  A  
2204 29 43  – – – – – – – –  Bourgogne (Burgundy)  12,1 EUR/hl  A  
2204 29 44  – – – – – – – –  Beaujolais  12,1 EUR/hl  A  
2204 29 46  – – – – – – – –  Côtes-du-Rhône  12,1 EUR/hl  A  
2204 29 47  – – – – – – – –  Languedoc-Roussillon  12,1 EUR/hl  A  
2204 29 48  – – – – – – – –  Val de Loire (Loire Valley)  12,1 EUR/hl  A  
2204 29 58  – – – – – – – –  Other  12,1 EUR/hl  A  
– – – – – –  Wine with a protected geographical indication (PGI)  
2204 29 79  – – – – – – –  White  12,1 EUR/hl  A  
2204 29 80  – – – – – – –  Other  12,1 EUR/hl  A  
– – – – – –  Other varietal wines  
2204 29 81  – – – – – – –  White  12,1 EUR/hl  A  
2204 29 82  – – – – – – –  Other  12,1 EUR/hl  A  
– – – – – –  Other  
2204 29 83  – – – – – – –  White  12,1 EUR/hl  A  
2204 29 84  – – – – – – –  Other  12,1 EUR/hl  A  
– – – – –  Of an actual alcoholic strength by volume 
exceeding 15 % vol but not exceeding 22 % vol  
– – – – – –  Wine with a protected designation of origin (PDO) or a 
protected geographical indication (PGI)  
2204 29 85  – – – – – – –  Madeira and Setubal muscatel  13,1 EUR/hl  A  
2204 29 86  – – – – – – –  Sherry  13,1 EUR/hl  AEN  L 186/296 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2204 29 87  – – – – – – –  Marsala  20,9 EUR/hl  A  
2204 29 88  – – – – – – –  Samos and Muscat de Lemnos  20,9 EUR/hl  A  
2204 29 89  – – – – – – –  Port  13,1 EUR/hl  A  
2204 29 90  – – – – – – –  Other  20,9 EUR/hl  A  
2204 29 91  – – – – – –  Other  20,9 EUR/hl  A  
2204 29 92  – – – – –  Of an actual alcoholic strength by volume exceeding 
22 % vol  1,75 EUR/%vol/hl  A  
– – – –  Other  
– – – – –  Wine with a protected designation of origin (PDO) or a 
protected geographical indication (PGI)  
2204 29 93  – – – – – –  White  20,9 EUR/hl  A  
2204 29 94  – – – – – –  Other  20,9 EUR/hl  A  
– – – – –  Other varietal wines  
2204 29 95  – – – – – –  White  20,9 EUR/hl  A  
2204 29 96  – – – – – –  Other  20,9 EUR/hl  A  
– – – – –  Other  
2204 29 97  – – – – – –  White  20,9 EUR/hl  A  
2204 29 98  – – – – – –  Other  20,9 EUR/hl  A  
2204 30  –  Other grape must  
2204 30 10  – –  In fermentation or with fermentation arrested otherwise than 
by the addition of alcohol  32  A  
– –  Other  
– – –  Of a density of 1,33 g/cm  3 or less at 20 °C and of an actual 
alcoholic strength by volume not exceeding 1 % vol  
2204 30 92  – – – –  Concentrated  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
2204 30 94  – – – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
– – –  Other  
2204 30 96  – – – –  Concentrated  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
2204 30 98  – – – –  Other  Entry Prices  A + EP  See Annex 2-A, 
Section A, 
paragraph 1(k)  
2205  Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances  
2205 10  –  In containers holding 2 litres or less  
2205 10 10  – –  Of an actual alcoholic strength by volume of 18 % vol or less  10,9 EUR/hl  B7  
2205 10 90  – –  Of an actual alcoholic strength by volume 
exceeding 18 % vol  0,9 EUR/%vol/hl + 
6,4 EUR/hl  B7EN  12.6.2020 Official Journal of the European Union L 186/297
 
CN 2012  Description  Base rate  Category  Comment  
2205 90  –  Other  
2205 90 10  – –  Of an actual alcoholic strength by volume of 18 % vol or less  9 EUR/hl  B7  
2205 90 90  – –  Of an actual alcoholic strength by volume 
exceeding 18 % vol  0,9 EUR/%vol/hl  A  
2206 00  Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere specified 
or included  
2206 00 10  –  Piquette  1,3 EUR/%vol/hl 
MIN 7,2 EUR/hl  A  
– Other  
– –  Sparkling  
2206 00 31  – – –  Cider and perry  19,2 EUR/hl  A  
2206 00 39  – – –  Other  19,2 EUR/hl  A  
– –  Still, in containers holding  
– – –  2 litres or less  
2206 00 51  – – – –  Cider and perry  7,7 EUR/hl  A  
2206 00 59  – – – –  Other  7,7 EUR/hl  A  
– – –  More than 2 litres  
2206 00 81  – – – –  Cider and perry  5,76 EUR/hl  A  
2206 00 89  – – – –  Other  5,76 EUR/hl  A  
2207  Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80 % vol or higher; ethyl alcohol and other spirits, denatured, 
of any strength  
2207 10 00  –  Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80 % vol or higher  19,2 EUR/hl  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 17  
2207 20 00  –  Ethyl alcohol and other spirits, denatured, of any strength  10,2 EUR/hl  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 17  
2208  Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous 
beverages  
2208 20  –  Spirits obtained by distilling grape wine or grape marc  
– –  In containers holding 2 litres or less  
2208 20 12  – – –  Cognac  0  A  
2208 20 14  – – –  Armagnac  0  A  
2208 20 26  – – –  Grappa  0  A  
2208 20 27  – – –  Brandy de Jerez  0  AEN  L 186/298 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2208 20 29  – – –  Other  0  A  
– –  In containers holding more than 2 litres  
2208 20 40  – – –  Raw distillate  0  A  
– – –  Other  
2208 20 62  – – – –  Cognac  0  A  
2208 20 64  – – – –  Armagnac  0  A  
2208 20 86  – – – –  Grappa  0  A  
2208 20 87  – – – –  Brandy de Jerez  0  A  
2208 20 89  – – – –  Other  0  A  
2208 30  –  Whiskies  
– –  Bourbon whiskey, in containers holding  
2208 30 11  – – –  2 litres or less  0  A  
2208 30 19  – – –  More than 2 litres  0  A  
– –  Scotch whisky  
2208 30 30  – – –  Single malt whisky  0  A  
– – –  Blended malt whisky, in containers holding  
2208 30 41  – – – –  2 litres or less  0  A  
2208 30 49  – – – –  More than 2 litres  0  A  
– – –  Single grain whisky and blended grain whisky, in containers 
holding  
2208 30 61  – – – –  2 litres or less  0  A  
2208 30 69  – – – –  More than 2 litres  0  A  
– – –  Other blended whisky, in containers holding  
2208 30 71  – – – –  2 litres or less  0  A  
2208 30 79  – – – –  More than 2 litres  0  A  
– –  Other, in containers holding  
2208 30 82  – – –  2 litres or less  0  A  
2208 30 88  – – –  More than 2 litres  0  A  
2208 40  –  Rum and other spirits obtained by distilling fermented sugar- 
cane products  
– –  In containers holding 2 litres or less  
2208 40 11  – – –  Rum with a content of volatile substances other than ethyl 
and methyl alcohol equal to or exceeding 225 grams per 
hectolitre of pure alcohol (with a 10 % tolerance)  0,6 EUR/%vol/hl + 
3,2 EUR/hl  B7  
– – –  Other  
2208 40 31  – – – –  Of a value exceeding EUR 7,9 per litre of pure alcohol  0  AEN  12.6.2020 Official Journal of the European Union L 186/299
 
CN 2012  Description  Base rate  Category  Comment  
2208 40 39  – – – –  Other  0,6 EUR/%vol/hl + 
3,2 EUR/hl  B7  
– –  In containers holding more than 2 litres  
2208 40 51  – – –  Rum with a content of volatile substances other than ethyl 
and methyl alcohol equal to or exceeding 225 grams per 
hectolitre of pure alcohol (with a 10 % tolerance)  0,6 EUR/%vol/hl  B7  
– – –  Other  
2208 40 91  – – – –  Of a value exceeding EUR 2 per litre of pure alcohol  0  A  
2208 40 99  – – – –  Other  0,6 EUR/%vol/hl  B7  
2208 50  –  Gin and Geneva  
– –  Gin, in containers holding  
2208 50 11  – – –  2 litres or less  0  A  
2208 50 19  – – –  More than 2 litres  0  A  
– –  Geneva, in containers holding  
2208 50 91  – – –  2 litres or less  0  A  
2208 50 99  – – –  More than 2 litres  0  A  
2208 60  –  Vodka  
– –  Of an alcoholic strength by volume of 45,4 % vol or less in 
containers holding  
2208 60 11  – – –  2 litres or less  0  A  
2208 60 19  – – –  More than 2 litres  0  A  
– –  Of an alcoholic strength by volume of more than 45,4 % vol 
in containers holding  
2208 60 91  – – –  2 litres or less  0  A  
2208 60 99  – – –  More than 2 litres  0  A  
2208 70  –  Liqueurs and cordials  
2208 70 10  – –  In containers holding 2 litres or less  0  A  
2208 70 90  – –  In containers holding more than 2 litres  0  A  
2208 90  –  Other  
– –  Arrack, in containers holding  
2208 90 11  – – –  2 litres or less  0  A  
2208 90 19  – – –  More than 2 litres  0  A  
– –  Plum, pear or cherry spirit (excluding liqueurs), in containers 
holding  
2208 90 33  – – –  2 litres or less  0  AEN  L 186/300 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2208 90 38  – – –  More than 2 litres  0  A  
– –  Other spirits and other spirituous beverages, in containers 
holding  
– – –  2 litres or less  
2208 90 41  – – – –  Ouzo  0  A  
– – – –  Other  
– – – – –  Spirits (excluding liqueurs)  
– – – – – –  Distilled from fruit  
2208 90 45  – – – – – – –  Calvados  0  A  
2208 90 48  – – – – – – –  Other  0  A  
– – – – – –  Other  
2208 90 54  – – – – – – –  Tequila  0  A  
2208 90 56  – – – – – – –  Other  0  A  
2208 90 69  – – – – –  Other spirituous beverages  0  A  
– – –  More than 2 litres  
– – – –  Spirits (excluding liqueurs)  
2208 90 71  – – – – –  Distilled from fruit  0  A  
2208 90 75  – – – – –  Tequila  0  A  
2208 90 77  – – – – –  Other  0  A  
2208 90 78  – – – –  Other spirituous beverages  0  A  
– –  Undenatured ethyl alcohol of an alcoholic strength by volume 
of less than 80 % vol, in containers holding  
2208 90 91  – – –  2 litres or less  1 EUR/ 
%vol/hl + 6,4 
EUR/hl  B7  
2208 90 99  – – –  More than 2 litres  1 EUR/%vol/hl  B7  
2209 00  Vinegar and substitutes for vinegar obtained from acetic acid  
– Wine vinegar, in containers holding  
2209 00 11  – –  2 litres or less  6,4 EUR/hl  A  
2209 00 19  – –  More than 2 litres  4,8 EUR/hl  A  
– Other, in containers holding  
2209 00 91  – –  2 litres or less  5,12 EUR/hl  A  
2209 00 99  – –  More than 2 litres  3,84 EUR/hl  A  
23  CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD 
INDUSTRIES; PREPARED ANIMAL FODDER  
2301  Flours, meals and pellets, of meat or meat offal, of fish or of 
crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greavesEN  12.6.2020 Official Journal of the European Union L 186/301
 
CN 2012  Description  Base rate  Category  Comment  
2301 10 00  –  Flours, meals and pellets, of meat or meat offal; greaves  0  A  
2301 20 00  –  Flours, meals and pellets, of fish or of crustaceans, molluscs or 
other aquatic invertebrates  0 A  
2302  Bran, sharps and other residues, whether or not in the form of 
pellets, derived from the sifting, milling or other working of 
cereals or of leguminous plants  
2302 10  –  Of maize (corn)  
2302 10 10  – –  With a starch content not exceeding 35 % by weight  44 EUR/1 000 kg  A  
2302 10 90  – –  Other  89 EUR/1 000 kg  A  
2302 30  –  Of wheat  
2302 30 10  – –  Of which the starch content does not exceed 28 % by weight, 
and of which the proportion that passes through a sieve with 
an aperture of 0,2 mm does not exceed 10 % by weight or 
alternatively the proportion that passes through the sieve has 
an ash content, calculated on the dry product, equal to or 
more than 1,5 % by weight  44 EUR/1 000 kg  A  
2302 30 90  – –  Other  89 EUR/1 000 kg  A  
2302 40  –  Of other cereals  
– –  Of rice  
2302 40 02  – – –  With a starch content not exceeding 35 % by weight  44 EUR/1 000 kg  A  
2302 40 08  – – –  Other  89 EUR/1 000 kg  A  
– –  Other  
2302 40 10  – – –  Of which the starch content does not exceed 28 % by 
weight, and of which the proportion that passes through a 
sieve with an aperture of 0,2 mm does not exceed 10 % by 
weight or alternatively the proportion that passes through 
the sieve has an ash content, calculated on the dry product, 
equal to or more than 1,5 % by weight  44 EUR/1 000 kg  A  
2302 40 90  – – –  Other  89 EUR/1 000 kg  A  
2302 50 00  –  Of leguminous plants  5,1  A  
2303  Residues of starch manufacture and similar residues, beet-pulp, 
bagasse and other waste of sugar manufacture, brewing or 
distilling dregs and waste, whether or not in the form of pelletsEN  L 186/302 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2303 10  –  Residues of starch manufacture and similar residues  
– –  Residues from the manufacture of starch from maize 
(excluding concentrated steeping liquors), of a protein 
content, calculated on the dry product  
2303 10 11  – – –  Exceeding 40 % by weight  320 EUR/1 000 kg  A  
2303 10 19  – – –  Not exceeding 40 % by weight  0  A  
2303 10 90  – –  Other  0  A  
2303 20  –  Beet-pulp, bagasse and other waste of sugar manufacture  
2303 20 10  – –  Beet-pulp  0  A  
2303 20 90  – –  Other  0  A  
2303 30 00  –  Brewing or distilling dregs and waste  0  A  
2304 00 00  Oilcake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of soya-bean oil  0 A  
2305 00 00  Oilcake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of groundnut oil  0 A  
2306  Oilcake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of vegetable fats or 
oils, other than those of heading 2304 or 2305  
2306 10 00  –  Of cotton seeds  0  A  
2306 20 00  –  Of linseed  0  A  
2306 30 00  –  Of sunflower seeds  0  A  
– Of rape or colza seeds  
2306 41 00  – –  Of low erucic acid rape or colza seeds  0  A  
2306 49 00  – –  Other  0  A  
2306 50 00  –  Of coconut or copra  0  A  
2306 60 00  –  Of palm nuts or kernels  0  A  
2306 90  –  Other  
2306 90 05  – –  Of maize (corn) germ  0  A  
– –  Other  
– – –  Oilcake and other residues resulting from the extraction of 
olive oil  
2306 90 11  – – – –  Containing 3 % or less by weight of olive oil  0  A  
2306 90 19  – – – –  Containing more than 3 % by weight of olive oil  48 EUR/1 000 kg  A  
2306 90 90  – – –  Other  0  A  
2307 00  Wine lees; argol  
. –  Wine lees  
2307 00 11  – –  Having a total alcoholic strength by mass not 
exceeding 7,9 % mas and a dry matter content not less 
than 25 % by weight  0 AEN  12.6.2020 Official Journal of the European Union L 186/303
 
CN 2012  Description  Base rate  Category  Comment  
2307 00 19  – –  Other  1,62 EUR/kg/tot/alc  A  
2307 00 90  –  Argol  0  A  
2308 00  Vegetable materials and vegetable waste, vegetable residues and 
by-products, whether or not in the form of pellets, of a kind used 
in animal feeding, not elsewhere specified or included  
– Grape marc  
2308 00 11  – –  Having a total alcoholic strength by mass not exceeding 
4,3 % mas and a dry matter content not less than 40 % by 
weight  0 A  
2308 00 19  – –  Other  1,62 EUR/kg/tot/alc  A  
2308 00 40  –  Acorns and horse-chestnuts; pomace or marc of fruit, other 
than grapes  0 A  
2308 00 90  –  Other  1,6  A  
2309  Preparations of a kind used in animal feeding  
2309 10  –  Dog or cat food, put up for retail sale  
– –  Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of subheadings 1702 30 50, 
1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or 
milk products  
– – –  Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup  
– – – –  Containing no starch or containing 10 % or less by weight 
of starch  
2309 10 11  – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  0 A  
2309 10 13  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  498 EUR/1 000 kg  A  
2309 10 15  – – – – –  Containing not less than 50 % but less than 75 % by 
weight of milk products  730 EUR/1 000 kg  A  
2309 10 19  – – – – –  Containing not less than 75 % by weight of milk 
products  948 EUR/1 000 kg  A  
– – – –  Containing more than 10 % but not more than 30 % by 
weight of starch  
2309 10 31  – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  0 A  
2309 10 33  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  530 EUR/1 000 kg  A  
2309 10 39  – – – – –  Containing not less than 50 % by weight of milk 
products  888 EUR/1 000 kg  A  
– – – –  Containing more than 30 % by weight of starch  
2309 10 51  – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  102 EUR/1 000 kg  AEN  L 186/304 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2309 10 53  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  577 EUR/1 000 kg  A  
2309 10 59  – – – – –  Containing not less than 50 % by weight of milk 
products  730 EUR/1 000 kg  A  
2309 10 70  – – –  Containing no starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup but containing milk products  948 EUR/1 000 kg  A  
2309 10 90  – –  Other  9,6  A  
2309 90  –  Other  
2309 90 10  – –  Fish or marine mammal solubles  3,8  A  
2309 90 20  – –  Products referred to in additional note 5 to this chapter  0  A  
– –  Other, including premixes  
– – –  Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of subheadings 1702 30 50, 
1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or 
milk products  
– – – –  Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrin syrup  
– – – – –  Containing no starch or containing 10 % or less by 
weight of starch  
2309 90 31  – – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  23 EUR/1 000 kg  A  
2309 90 33  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  498 EUR/1 000 kg  A  
2309 90 35  – – – – – –  Containing not less than 50 % but less than 75 % by 
weight of milk products  730 EUR/1 000 kg  A  
2309 90 39  – – – – – –  Containing not less than 75 % by weight of milk 
products  948 EUR/1 000 kg  A  
– – – – –  Containing more than 10 % but not more than 30 % by 
weight of starch  
2309 90 41  – – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  55 EUR/1 000 kg  A  
2309 90 43  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  530 EUR/1 000 kg  A  
2309 90 49  – – – – – –  Containing not less than 50 % by weight of milk 
products  888 EUR/1 000 kg  A  
– – – – –  Containing more than 30 % by weight of starch  
2309 90 51  – – – – – –  Containing no milk products or containing less 
than 10 % by weight of such products  102 EUR/1 000 kg  A  
2309 90 53  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  577 EUR/1 000 kg  A  
2309 90 59  – – – – – –  Containing not less than 50 % by weight of milk 
products  730 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/305
 
CN 2012  Description  Base rate  Category  Comment  
2309 90 70  – – – –  Containing no starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup but containing milk products  948 EUR/1 000 kg  A  
– – –  Other  
2309 90 91  – – – –  Beet-pulp with added molasses  12  A  
2309 90 96  – – – –  Other  9,6  A  
24  CHAPTER 24 - TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES  
2401  Unmanufactured tobacco; tobacco refuse  
2401 10  –  Tobacco, not stemmed/stripped  
2401 10 35  – –  Light air-cured tobacco  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7  
2401 10 60  – –  Sun-cured Oriental type tobacco  11,2 MIN 
22 EUR/100 kg 
MAX 56 EUR/ 
100 kg  B7  
2401 10 70  – –  Dark air-cured tobacco  11,2 MIN 
22 EUR/100 kg 
MAX 56 EUR/ 
100 kg  B7  
2401 10 85  – –  Flue-cured tobacco  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7  
2401 10 95  – –  Other  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7  
2401 20  –  Tobacco, partly or wholly stemmed/stripped  
2401 20 35  – –  Light air-cured tobacco  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7  
2401 20 60  – –  Sun-cured Oriental type tobacco  11,2 MIN 
22 EUR/100 kg 
MAX 56 EUR/ 
100 kg  B7  
2401 20 70  – –  Dark air-cured tobacco  11,2 MIN 
22 EUR/100 kg 
MAX 56 EUR/ 
100 kg  B7  
2401 20 85  – –  Flue-cured tobacco  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7  
2401 20 95  – –  Other  18,4 MIN 
22 EUR/100 kg 
MAX 24 EUR/ 
100 kg  B7EN  L 186/306 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2401 30 00  –  Tobacco refuse  11,2 MIN 
22 EUR/100 kg 
MAX 56 EUR/ 
100 kg  B7  
2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco 
substitutes  
2402 10 00  –  Cigars, cheroots and cigarillos, containing tobacco  26  B7  
2402 20  –  Cigarettes containing tobacco  
2402 20 10  – –  Containing cloves  10  B7  
2402 20 90  – –  Other  57,6  B7  
2402 90 00  –  Other  57,6  B7  
2403  Other manufactured tobacco and manufactured tobacco substi ­
tutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts 
and essences  
– Smoking tobacco, whether or not containing tobacco substitutes 
in any proportion  
2403 11 00  – –  Water-pipe tobacco specified in subheading note 1 to this 
chapter  74,9  B7  
2403 19  – –  Other  
2403 19 10  – – –  In immediate packings of a net content not exceeding 500 g  74,9  B7  
2403 19 90  – – –  Other  74,9  B7  
– Other  
2403 91 00  – –  ‘Homogenised’ or ‘reconstituted’ tobacco  16,6  B7  
2403 99  – –  Other  
2403 99 10  – – –  Chewing tobacco and snuff  41,6  B7  
2403 99 90  – – –  Other  16,6  B7  
25  CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLAS ­
TERING MATERIALS, LIME AND CEMENT  
2501 00  Salt (including table salt and denatured salt) and pure sodium 
chloride, whether or not in aqueous solution or containing 
added anti-caking or free-flowing agents; sea water  
2501 00 10  –  Sea water and salt liquors  0  A  
– Salt (including table salt and denatured salt) and pure sodium 
chloride, whether or not in aqueous solution or containing 
added anti-caking or free-flowing agents  
2501 00 31  – –  For chemical transformation (separation of Na from Cl) for the 
manufacture of other products  0 A  
– –  Other  
2501 00 51  – – –  Denatured or for industrial uses (including refining) other 
than the preservation or preparation of foodstuffs for 
human or animal consumption  1,7 EUR/1 000 kg  A  
– – –  Other  
2501 00 91  – – – –  Salt suitable for human consumption  2,6 EUR/1 000 kg  AEN  12.6.2020 Official Journal of the European Union L 186/307
 
CN 2012  Description  Base rate  Category  Comment  
2501 00 99  – – – –  Other  2,6 EUR/1 000 kg  A  
2502 00 00  Unroasted iron pyrites  0  A  
2503 00  Sulphur of all kinds, other than sublimed sulphur, precipitated 
sulphur and colloidal sulphur  
2503 00 10  –  Crude or unrefined sulphur  0  A  
2503 00 90  –  Other  1,7  A  
2504  Natural graphite  
2504 10 00  –  In powder or in flakes  0  A  
2504 90 00  –  Other  0  A  
2505  Natural sands of all kinds, whether or not coloured, other than 
metal-bearing sands of Chapter 26  
2505 10 00  –  Silica sands and quartz sands  0  A  
2505 90 00  –  Other  0  A  
2506  Quartz (other than natural sands); quartzite, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape  
2506 10 00  –  Quartz  0  A  
2506 20 00  –  Quartzite  0  A  
2507 00  Kaolin and other kaolinic clays, whether or not calcined  
2507 00 20  –  Kaolin  0  A  
2507 00 80  –  Other kaolinic clays  0  A  
2508  Other clays (not including expanded clays of heading 6806), 
andalusite, kyanite and sillimanite, whether or not calcined; 
mullite; chamotte or dinas earths  
2508 10 00  –  Bentonite  0  A  
2508 30 00  –  Fireclay  0  A  
2508 40 00  –  Other clays  0  A  
2508 50 00  –  Andalusite, kyanite and sillimanite  0  A  
2508 60 00  –  Mullite  0  A  
2508 70 00  –  Chamotte or dinas earths  0  A  
2509 00 00  Chalk  0  A  
2510  Natural calcium phosphates, natural aluminium calcium phos ­
phates and phosphatic chalk  
2510 10 00  –  Unground  0  A  
2510 20 00  –  Ground  0  A  
2511  Natural barium sulphate (barytes); natural barium carbonate (with ­
erite), whether or not calcined, other than barium oxide of 
heading 2816  
2511 10 00  –  Natural barium sulphate (barytes)  0  A  
2511 20 00  –  Natural barium carbonate (witherite)  0  AEN  L 186/308 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2512 00 00  Siliceous fossil meals (for example, kieselguhr, tripolite and 
diatomite) and similar siliceous earths, whether or not calcined, 
of an apparent specific gravity of 1 or less  0 A  
2513  Pumice stone; emery; natural corundum, natural garnet and other 
natural abrasives, whether or not heat-treated  
2513 10 00  –  Pumice stone  0  A  
2513 20 00  –  Emery, natural corundum, natural garnet and other natural 
abrasives  0 A  
2514 00 00  Slate, whether or not roughly trimmed or merely cut, by sawing 
or otherwise, into blocks or slabs of a rectangular (including 
square) shape  0 A  
2515  Marble, travertine, ecaussine and other calcareous monumental or 
building stone of an apparent specific gravity of 2,5 or more, and 
alabaster, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  
– Marble and travertine  
2515 11 00  – –  Crude or roughly trimmed  0  A  
2515 12 00  – –  Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape  0 A  
2515 20 00  –  Ecaussine and other calcareous monumental or building stone; 
alabaster  0 A  
2516  Granite, porphyry, basalt, sandstone and other monumental or 
building stone, whether or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  
– Granite  
2516 11 00  – –  Crude or roughly trimmed  0  A  
2516 12 00  – –  Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape  0 A  
2516 20 00  –  Sandstone  0  A  
2516 90 00  –  Other monumental or building stone  0  A  
2517  Pebbles, gravel, broken or crushed stone, of a kind commonly 
used for concrete aggregates, for road metalling or for railway or 
other ballast, shingle and flint, whether or not heat-treated; 
macadam of slag, dross or similar industrial waste, whether or 
not incorporating the materials cited in the first part of the 
heading; tarred macadam; granules, chippings and powder, of 
stones of heading 2515 or 2516, whether or not heat-treated  
2517 10  –  Pebbles, gravel, broken or crushed stone, of a kind commonly 
used for concrete aggregates, for road metalling or for railway 
or other ballast, shingle and flint, whether or not heat-treatedEN  12.6.2020 Official Journal of the European Union L 186/309
 
CN 2012  Description  Base rate  Category  Comment  
2517 10 10  – –  Pebbles, gravel, shingle and flint  0  A  
2517 10 20  – –  Limestone, dolomite and other calcareous stone, broken or 
crushed  0 A  
2517 10 80  – –  Other  0  A  
2517 20 00  –  Macadam of slag, dross or similar industrial waste, whether or 
not incorporating the materials cited in subheading 251 710  0 A  
2517 30 00  –  Tarred macadam  0  A  
– Granules, chippings and powder, of stones of heading 2515 
or 2516, whether or not heat-treated  
2517 41 00  – –  Of marble  0  A  
2517 49 00  – –  Other  0  A  
2518  Dolomite, whether or not calcined or sintered, including dolomite 
roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape; 
dolomite ramming mix  
2518 10 00  –  Dolomite, not calcined or sintered  0  A  
2518 20 00  –  Calcined or sintered dolomite  0  A  
2518 30 00  –  Dolomite ramming mix  0  A  
2519  Natural magnesium carbonate (magnesite); fused magnesia; dead- 
burned (sintered) magnesia, whether or not containing small 
quantities of other oxides added before sintering; other 
magnesium oxide, whether or not pure  
2519 10 00  –  Natural magnesium carbonate (magnesite)  0  A  
2519 90  –  Other  
2519 90 10  – –  Magnesium oxide, other than calcined natural magnesium 
carbonate  1,7  A  
2519 90 30  – –  Dead-burned (sintered) magnesia  0  A  
2519 90 90  – –  Other  0  A  
2520  Gypsum; anhydrite; plasters (consisting of calcined gypsum or 
calcium sulphate) whether or not coloured, with or without 
small quantities of accelerators or retarders  
2520 10 00  –  Gypsum; anhydrite  0  A  
2520 20 00  –  Plasters  0  A  
2521 00 00  Limestone flux; limestone and other calcareous stone, of a kind 
used for the manufacture of lime or cement  0 A  
2522  Quicklime, slaked lime and hydraulic lime, other than calcium 
oxide and hydroxide of heading 2825  
2522 10 00  –  Quicklime  1,7  A  
2522 20 00  –  Slaked lime  1,7  AEN  L 186/310 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2522 30 00  –  Hydraulic lime  1,7  A  
2523  Portland cement, aluminous cement, slag cement, supersulphate 
cement and similar hydraulic cements, whether or not coloured or 
in the form of clinkers  
2523 10 00  –  Cement clinkers  1,7  A  
– Portland cement  
2523 21 00  – –  White cement, whether or not artificially coloured  1,7  A  
2523 29 00  – –  Other  1,7  A  
2523 30 00  –  Aluminous cement  1,7  A  
2523 90 00  –  Other hydraulic cements  1,7  A  
2524  Asbestos  
2524 10 00  –  Crocidolite  0  A  
2524 90 00  –  Other  0  A  
2525  Mica, including splittings; mica waste  
2525 10 00  –  Crude mica and mica rifted into sheets or splittings  0  A  
2525 20 00  –  Mica powder  0  A  
2525 30 00  –  Mica waste  0  A  
2526  Natural steatite, whether or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape; talc  
2526 10 00  –  Not crushed, not powdered  0  A  
2526 20 00  –  Crushed or powdered  0  A  
2528 00 00  Natural borates and concentrates thereof (whether or not 
calcined), but not including borates separated from natural 
brine; natural boric acid containing not more than 85 % of 
H  3 BO  3 calculated on the dry weight  0 A  
2529  Feldspar; leucite; nepheline and nepheline syenite; fluorspar  
2529 10 00  –  Feldspar  0  A  
– Fluorspar  
2529 21 00  – –  Containing by weight 97 % or less of calcium fluoride  0  A  
2529 22 00  – –  Containing by weight more than 97 % of calcium fluoride  0  A  
2529 30 00  –  Leucite; nepheline and nepheline syenite  0  A  
2530  Mineral substances not elsewhere specified or included  
2530 10 00  –  Vermiculite, perlite and chlorites, unexpanded  0  A  
2530 20 00  –  Kieserite, epsomite (natural magnesium sulphates)  0  A  
2530 90 00  –  Other  0  A  
26  CHAPTER 26 - ORES, SLAG AND ASH  
2601  Iron ores and concentrates, including roasted iron pyrites  
– Iron ores and concentrates, other than roasted iron pyrites  
2601 11 00  – –  Non-agglomerated  0  AEN  12.6.2020 Official Journal of the European Union L 186/311
 
CN 2012  Description  Base rate  Category  Comment  
2601 12 00  – –  Agglomerated  0  A  
2601 20 00  –  Roasted iron pyrites  0  A  
2602 00 00  Manganese ores and concentrates, including ferruginous 
manganese ores and concentrates with a manganese content 
of 20 % or more, calculated on the dry weight  0 A  
2603 00 00  Copper ores and concentrates  0  A  
2604 00 00  Nickel ores and concentrates  0  A  
2605 00 00  Cobalt ores and concentrates  0  A  
2606 00 00  Aluminium ores and concentrates  0  A  
2607 00 00  Lead ores and concentrates  0  A  
2608 00 00  Zinc ores and concentrates  0  A  
2609 00 00  Tin ores and concentrates  0  A  
2610 00 00  Chromium ores and concentrates  0  A  
2611 00 00  Tungsten ores and concentrates  0  A  
2612  Uranium or thorium ores and concentrates  
2612 10  –  Uranium ores and concentrates  
2612 10 10  – –  Uranium ores and pitchblende, and concentrates thereof, with 
a uranium content of more than 5 % by weight (Euratom)  0 A  
2612 10 90  – –  Other  0  A  
2612 20  –  Thorium ores and concentrates  
2612 20 10  – –  Monazite; urano-thorianite and other thorium ores and 
concentrates, with a thorium content of more than 20 % by 
weight (Euratom)  0 A  
2612 20 90  – –  Other  0  A  
2613  Molybdenum ores and concentrates  
2613 10 00  –  Roasted  0  A  
2613 90 00  –  Other  0  A  
2614 00 00  Titanium ores and concentrates  0  A  
2615  Niobium, tantalum, vanadium or zirconium ores and concentrates  
2615 10 00  –  Zirconium ores and concentrates  0  A  
2615 90 00  –  Other  0  A  
2616  Precious-metal ores and concentrates  
2616 10 00  –  Silver ores and concentrates  0  A  
2616 90 00  –  Other  0  A  
2617  Other ores and concentrates  
2617 10 00  –  Antimony ores and concentrates  0  A  
2617 90 00  –  Other  0  A  
2618 00 00  Granulated slag (slag sand) from the manufacture of iron or steel  0  A  
2619 00  Slag, dross (other than granulated slag), scalings and other waste 
from the manufacture of iron or steelEN  L 186/312 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2619 00 20  –  Waste suitable for the recovery of iron or manganese  0  A  
2619 00 90  –  Other  0  A  
2620  Slag, ash and residues (other than from the manufacture of iron 
or steel), containing metals, arsenic or their compounds  
– Containing mainly zinc  
2620 11 00  – –  Hard zinc spelter  0  A  
2620 19 00  – –  Other  0  A  
– Containing mainly lead  
2620 21 00  – –  Leaded gasoline sludges and leaded anti-knock compound 
sludges  0 A  
2620 29 00  – –  Other  0  A  
2620 30 00  –  Containing mainly copper  0  A  
2620 40 00  –  Containing mainly aluminium  0  A  
2620 60 00  –  Containing arsenic, mercury, thallium or their mixtures, of a 
kind used for the extraction of arsenic or those metals or for 
the manufacture of their chemical compounds  0 A  
– Other  
2620 91 00  – –  Containing antimony, beryllium, cadmium, chromium or their 
mixtures  0 A  
2620 99  – –  Other  
2620 99 10  – – –  Containing mainly nickel  0  A  
2620 99 20  – – –  Containing mainly niobium or tantalum  0  A  
2620 99 40  – – –  Containing mainly tin  0  A  
2620 99 60  – – –  Containing mainly titanium  0  A  
2620 99 95  – – –  Other  0  A  
2621  Other slag and ash, including seaweed ash (kelp); ash and residues 
from the incineration of municipal waste  
2621 10 00  –  Ash and residues from the incineration of municipal waste  0  A  
2621 90 00  –  Other  0  A  
27  CHAPTER 27 - MINERAL FUELS, MINERAL OILS AND 
PRODUCTS OF THEIR DISTILLATION; BITUMINOUS 
SUBSTANCES; MINERAL WAXES  
2701  Coal; briquettes, ovoids and similar solid fuels manufactured from 
coal  
– Coal, whether or not pulverised, but not agglomerated  
2701 11 00  – –  Anthracite  0  A  
2701 12  – –  Bituminous coal  
2701 12 10  – – –  Coking coal  0  A  
2701 12 90  – – –  Other  0  A  
2701 19 00  – –  Other coal  0  A  
2701 20 00  –  Briquettes, ovoids and similar solid fuels manufactured from 
coal  0 A  
2702  Lignite, whether or not agglomerated, excluding jetEN  12.6.2020 Official Journal of the European Union L 186/313
 
CN 2012  Description  Base rate  Category  Comment  
2702 10 00  –  Lignite, whether or not pulverised, but not agglomerated  0  A  
2702 20 00  –  Agglomerated lignite  0  A  
2703 00 00  Peat (including peat litter), whether or not agglomerated  0  A  
2704 00  Coke and semi-coke of coal, of lignite or of peat, whether or not 
agglomerated; retort carbon  
– Coke and semi-coke of coal  
2704 00 11  – –  For the manufacture of electrodes  0  A  
2704 00 19  – –  Other  0  A  
2704 00 30  –  Coke and semi-coke of lignite  0  A  
2704 00 90  –  Other  0  A  
2705 00 00  Coal gas, water gas, producer gas and similar gases, other than 
petroleum gases and other gaseous hydrocarbons  0 A  
2706 00 00  Tar distilled from coal, from lignite or from peat, and other 
mineral tars, whether or not dehydrated or partially distilled, 
including reconstituted tars  0 A  
2707  Oils and other products of the distillation of high temperature 
coal tar; similar products in which the weight of the aromatic 
constituents exceeds that of the non-aromatic constituents  
2707 10  –  Benzol (benzene)  
2707 10 10  – –  For use as a power or heating fuel  3  A  
2707 10 90  – –  For other purposes  0  A  
2707 20  –  Toluol (toluene)  
2707 20 10  – –  For use as a power or heating fuel  3  A  
2707 20 90  – –  For other purposes  0  A  
2707 30  –  Xylol (xylenes)  
2707 30 10  – –  For use as a power or heating fuel  3  A  
2707 30 90  – –  For other purposes  0  A  
2707 40 00  –  Naphthalene  0  A  
2707 50  –  Other aromatic hydrocarbon mixtures of which 65 % or more 
by volume (including losses) distils at 250 °C by the 
ASTM D 86 method  
2707 50 10  – –  For use as power or heating fuels  3  A  
2707 50 90  – –  For other purposes  0  A  
– Other  
2707 91 00  – –  Creosote oils  1,7  A  
2707 99  – –  Other  
– – –  Crude oils  
2707 99 11  – – – –  Crude light oils of which 90 % or more by volume distils 
at temperatures of up to 200 °C  1,7  A  
2707 99 19  – – – –  Other  0  AEN  L 186/314 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2707 99 20  – – –  Sulphuretted toppings; anthracene  0  A  
2707 99 50  – – –  Basic products  1,7  A  
2707 99 80  – – –  Phenols  1,2  A  
– – –  Other  
2707 99 91  – – – –  For the manufacture of the products of heading 2803  0  A  
2707 99 99  – – – –  Other  1,7  A  
2708  Pitch and pitch coke, obtained from coal tar or from other 
mineral tars  
2708 10 00  –  Pitch  0  A  
2708 20 00  –  Pitch coke  0  A  
2709 00  Petroleum oils and oils obtained from bituminous minerals, crude  
2709 00 10  –  Natural gas condensates  0  A  
2709 00 90  –  Other  0  A  
2710  Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of 
oils obtained from bituminous minerals, these oils being the 
basic constituents of the preparations; waste oils  
– Petroleum oils and oils obtained from bituminous minerals 
(other than crude) and preparations not elsewhere specified or 
included, containing by weight 70 % or more of petroleum oils 
or of oils obtained from bituminous minerals, these oils being 
the basic constituents of the preparations, other than those 
containing biodiesel and other than waste oils  
2710 12  – –  Light oils and preparations  
2710 12 11  – – –  For undergoing a specific process  0  A  
2710 12 15  – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 12 11  0 A  
– – –  For other purposes  
– – – –  Special spirits  
2710 12 21  – – – – –  White spirit  4,7  A  
2710 12 25  – – – – –  Other  4,7  A  
– – – –  Other  
– – – – –  Motor spirit  
2710 12 31  – – – – – –  Aviation spirit  4,7  A  
– – – – – –  Other, with a lead content  
– – – – – – –  Not exceeding 0,013 g per litre  
2710 12 41  – – – – – – – –  With an octane number (RON) of less than 95  4,7  A  
2710 12 45  – – – – – – – –  With an octane number (RON) of 95 or more but 
less than 98  4,7  AEN  12.6.2020 Official Journal of the European Union L 186/315
 
CN 2012  Description  Base rate  Category  Comment  
2710 12 49  – – – – – – – –  With an octane number (RON) of 98 or more  4,7  A  
– – – – – – –  Exceeding 0,013 g per litre  
2710 12 51  – – – – – – – –  With an octane number (RON) of less than 98  4,7  A  
2710 12 59  – – – – – – – –  With an octane number (RON) of 98 or more  4,7  A  
2710 12 70  – – – – –  Spirit type jet fuel  4,7  A  
2710 12 90  – – – – –  Other light oils  4,7  A  
2710 19  – –  Other  
– – –  Medium oils  
2710 19 11  – – – –  For undergoing a specific process  0  A  
2710 19 15  – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 19 11  0 A  
– – – –  For other purposes  
– – – – –  Kerosene  
2710 19 21  – – – – – –  Jet fuel  4,7  A  
2710 19 25  – – – – – –  Other  4,7  A  
2710 19 29  – – – – –  Other  4,7  A  
– – –  Heavy oils  
– – – –  Gas oils  
2710 19 31  – – – – –  For undergoing a specific process  0  A  
2710 19 35  – – – – –  For undergoing chemical transformation by a process 
other than those specified in respect of 
subheading 2710 19 31  0 A  
– – – – –  For other purposes  
2710 19 43  – – – – – –  With a sulphur content not exceeding 0,001 % by 
weight  0 A  
2710 19 46  – – – – – –  With a sulphur content exceeding 0,001 % by weight 
but not exceeding 0,002 % by weight  0 A  
2710 19 47  – – – – – –  With a sulphur content exceeding 0,002 % by weight 
but not exceeding 0,1 % by weight  0 A  
2710 19 48  – – – – – –  With a sulphur content exceeding 0,1 % by weight  3,5  A  
– – – –  Fuel oils  
2710 19 51  – – – – –  For undergoing a specific process  0  A  
2710 19 55  – – – – –  For undergoing chemical transformation by a process 
other than those specified in respect of 
subheading 2710 19 51  0 A  
– – – – –  For other purposes  
2710 19 62  – – – – – –  With a sulphur content not exceeding 0,1 % by weight  3,5  A  
2710 19 64  – – – – – –  With a sulphur content exceeding 0,1 % by weight but 
not exceeding 1 % by weight  3,5  A  
2710 19 68  – – – – – –  With a sulphur content exceeding 1 % by weight  3,5  A  
– – – –  Lubricating oils; other oils  
2710 19 71  – – – – –  For undergoing a specific process  0  AEN  L 186/316 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2710 19 75  – – – – –  For undergoing chemical transformation by a process 
other than those specified in respect of 
subheading 2710 19 71  0 A  
– – – – –  For other purposes  
2710 19 81  – – – – – –  Motor oils, compressor lube oils, turbine lube oils  3,7  A  
2710 19 83  – – – – – –  Liquids for hydraulic purposes  3,7  A  
2710 19 85  – – – – – –  White oils, liquid paraffin  3,7  A  
2710 19 87  – – – – – –  Gear oils and reductor oils  3,7  A  
2710 19 91  – – – – – –  Metal-working compounds, mould-release oils, anti- 
corrosion oils  3,7  A  
2710 19 93  – – – – – –  Electrical insulating oils  3,7  A  
2710 19 99  – – – – – –  Other lubricating oils and other oils  3,7  A  
2710 20  –  Petroleum oils and oils obtained from bituminous minerals 
(other than crude) and preparations not elsewhere specified or 
included, containing by weight 70 % or more of petroleum oils 
or of oils obtained from bituminous minerals, these oils being 
the basic constituents of the preparations, containing biodiesel, 
other than waste oils  
– –  Gas oils  
2710 20 11  – – –  With a sulphur content not exceeding 0,001 % by weight  0  A  
2710 20 15  – – –  With a sulphur content exceeding 0,001 % by weight but 
not exceeding 0,002 % by weight  0 A  
2710 20 17  – – –  With a sulphur content exceeding 0,002 % by weight but 
not exceeding 0,1 % by weight  0 A  
2710 20 19  – – –  With a sulphur content exceeding 0,1 % by weight  3,5  A  
– –  Fuel oils  
2710 20 31  – – –  With a sulphur content not exceeding 0,1 % by weight  3,5  A  
2710 20 35  – – –  With a sulphur content exceeding 0,1 % by weight but not 
exceeding 1 % by weight  3,5  A  
2710 20 39  – – –  With a sulphur content exceeding 1 % by weight  3,5  A  
2710 20 90  – –  Other oils  3,7  A  
– Waste oils  
2710 91 00  – –  Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs)  3,5  A  
2710 99 00  – –  Other  3,5  A  
2711  Petroleum gases and other gaseous hydrocarbons  
– Liquefied  
2711 11 00  – –  Natural gas  0  A  
2711 12  – –  Propane  
– – –  Propane of a purity of not less than 99 %  
2711 12 11  – – – –  For use as a power or heating fuel  8  AEN  12.6.2020 Official Journal of the European Union L 186/317
 
CN 2012  Description  Base rate  Category  Comment  
2711 12 19  – – – –  For other purposes  0  A  
– – –  Other  
2711 12 91  – – – –  For undergoing a specific process  0  A  
2711 12 93  – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2711 12 91  0 A  
– – – –  For other purposes  
2711 12 94  – – – – –  Of a purity exceeding 90 % but of less than 99 %  0,7  A  
2711 12 97  – – – – –  Other  0,7  A  
2711 13  – –  Butanes  
2711 13 10  – – –  For undergoing a specific process  0  A  
2711 13 30  – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2711 13 10  0 A  
– – –  For other purposes  
2711 13 91  – – – –  Of a purity exceeding 90 % but of less than 95 %  0,7  A  
2711 13 97  – – – –  Other  0,7  A  
2711 14 00  – –  Ethylene, propylene, butylene and butadiene  0  A  
2711 19 00  – –  Other  0  A  
– In gaseous state  
2711 21 00  – –  Natural gas  0  A  
2711 29 00  – –  Other  0  A  
2712  Petroleum jelly; paraffin wax, microcrystalline petroleum wax, 
slack wax, ozokerite, lignite wax, peat wax, other mineral 
waxes, and similar products obtained by synthesis or by other 
processes, whether or not coloured  
2712 10  –  Petroleum jelly  
2712 10 10  – –  Crude  0  A  
2712 10 90  – –  Other  2,2  A  
2712 20  –  Paraffin wax containing by weight less than 0,75 % of oil  
2712 20 10  – –  Synthetic paraffin wax of a molecular weight of 460 or more 
but not exceeding 1560  0 A  
2712 20 90  – –  Other  2,2  A  
2712 90  –  Other  
– –  Ozokerite, lignite wax or peat wax (natural products)  
2712 90 11  – – –  Crude  0,7  A  
2712 90 19  – – –  Other  2,2  A  
– –  Other  
– – –  Crude  
2712 90 31  – – – –  For undergoing a specific process  0  AEN  L 186/318 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2712 90 33  – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2712 90 31  0 A  
2712 90 39  – – – –  For other purposes  0,7  A  
– – –  Other  
2712 90 91  – – – –  Blend of 1-alkenes containing by weight 80 % or more 
of 1-alkenes of a chain-length of 24 carbon atoms or 
more but not exceeding 28 carbon atoms  0 A  
2712 90 99  – – – –  Other  2,2  A  
2713  Petroleum coke, petroleum bitumen and other residues of 
petroleum oils or of oils obtained from bituminous minerals  
– Petroleum coke  
2713 11 00  – –  Not calcined  0  A  
2713 12 00  – –  Calcined  0  A  
2713 20 00  –  Petroleum bitumen  0  A  
2713 90  –  Other residues of petroleum oils or of oils obtained from 
bituminous minerals  
2713 90 10  – –  For the manufacture of the products of heading 2803  0  A  
2713 90 90  – –  Other  0,7  A  
2714  Bitumen and asphalt, natural; bituminous or oil-shale and tar 
sands; asphaltites and asphaltic rocks  
2714 10 00  –  Bituminous or oil-shale and tar sands  0  A  
2714 90 00  –  Other  0  A  
2715 00 00  Bituminous mixtures based on natural asphalt, on natural 
bitumen, on petroleum bitumen, on mineral tar or on mineral 
tar pitch (for example, bituminous mastics, cut-backs)  0 A  
2716 00 00  Electrical energy  0  A  
28  CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR 
INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE- 
EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF 
ISOTOPES  
I. CHEMICAL ELEMENTS  
2801  Fluorine, chlorine, bromine and iodine  
2801 10 00  –  Chlorine  5,5  A  
2801 20 00  –  Iodine  0  A  
2801 30  –  Fluorine; bromine  
2801 30 10  – –  Fluorine  5  A  
2801 30 90  – –  Bromine  5,5  A  
2802 00 00  Sulphur, sublimed or precipitated; colloidal sulphur  4,6  A  
2803 00 00  Carbon (carbon blacks and other forms of carbon not elsewhere 
specified or included)  0 A  
2804  Hydrogen, rare gases and other non-metalsEN  12.6.2020 Official Journal of the European Union L 186/319
 
CN 2012  Description  Base rate  Category  Comment  
2804 10 00  –  Hydrogen  3,7  A  
– Rare gases  
2804 21 00  – –  Argon  5  A  
2804 29  – –  Other  
2804 29 10  – – –  Helium  0  A  
2804 29 90  – – –  Other  5  A  
2804 30 00  –  Nitrogen  5,5  A  
2804 40 00  –  Oxygen  5  A  
2804 50  –  Boron; tellurium  
2804 50 10  – –  Boron  5,5  A  
2804 50 90  – –  Tellurium  2,1  A  
– Silicon  
2804 61 00  – –  Containing by weight not less than 99,99 % of silicon  0  A  
2804 69 00  – –  Other  5,5  B3  
2804 70 00  –  Phosphorus  5,5  A  
2804 80 00  –  Arsenic  2,1  A  
2804 90 00  –  Selenium  0  A  
2805  Alkali or alkaline-earth metals; rare-earth metals, scandium and 
yttrium, whether or not intermixed or interalloyed; mercury  
– Alkali or alkaline-earth metals  
2805 11 00  – –  Sodium  5  B3  
2805 12 00  – –  Calcium  5,5  B3  
2805 19  – –  Other  
2805 19 10  – – –  Strontium and barium  5,5  B3  
2805 19 90  – – –  Other  4,1  A  
2805 30  –  Rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed  
2805 30 10  – –  Intermixtures or interalloys  5,5  B3  
2805 30 90  – –  Other  2,7  A  
2805 40  –  Mercury  
2805 40 10  – –  In flasks of a net content of 34,5 kg (standard weight), of a 
fob value, per flask, not exceeding EUR 224  3 A  
2805 40 90  – –  Other  0  A  
II. INORGANIC ACIDS AND INORGANIC OXYGEN 
COMPOUNDS OF NON-METALS  
2806  Hydrogen chloride (hydrochloric acid); chlorosulphuric acid  
2806 10 00  –  Hydrogen chloride (hydrochloric acid)  5,5  A  
2806 20 00  –  Chlorosulphuric acid  5,5  A  
2807 00 00  Sulphuric acid; oleum  3  AEN  L 186/320 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2808 00 00  Nitric acid; sulphonitric acids  5,5  A  
2809  Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, 
whether or not chemically defined  
2809 10 00  –  Diphosphorus pentaoxide  5,5  A  
2809 20 00  –  Phosphoric acid and polyphosphoric acids  5,5  A  
2810 00  Oxides of boron; boric acids  
2810 00 10  –  Diboron trioxide  0  A  
2810 00 90  –  Other  3,7  A  
2811  Other inorganic acids and other inorganic oxygen compounds of 
non-metals  
– Other inorganic acids  
2811 11 00  – –  Hydrogen fluoride (hydrofluoric acid)  5,5  A  
2811 19  – –  Other  
2811 19 10  – – –  Hydrogen bromide (hydrobromic acid)  0  A  
2811 19 20  – – –  Hydrogen cyanide (hydrocyanic acid)  5,3  A  
2811 19 80  – – –  Other  5,3  A  
– Other inorganic oxygen compounds of non-metals  
2811 21 00  – –  Carbon dioxide  5,5  A  
2811 22 00  – –  Silicon dioxide  4,6  A  
2811 29  – –  Other  
2811 29 05  – – –  Sulphur dioxide  5,5  A  
2811 29 10  – – –  Sulphur trioxide (sulphuric anhydride); diarsenic trioxide  4,6  A  
2811 29 30  – – –  Nitrogen oxides  5  A  
2811 29 90  – – –  Other  5,3  A  
III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS  
2812  Halides and halide oxides of non-metals  
2812 10  –  Chlorides and chloride oxides  
– –  Of phosphorus  
2812 10 11  – – –  Phosphorus trichloride oxide (phosphoryl trichloride)  5,5  A  
2812 10 15  – – –  Phosphorus trichloride  5,5  A  
2812 10 16  – – –  Phosphorus pentachloride  5,5  A  
2812 10 18  – – –  Other  5,5  A  
– –  Other  
2812 10 91  – – –  Disulphur dichloride  5,5  A  
2812 10 93  – – –  Sulphur dichloride  5,5  A  
2812 10 94  – – –  Phosgene (carbonyl chloride)  5,5  A  
2812 10 95  – – –  Thionyl dichloride (thionyl chloride)  5,5  A  
2812 10 99  – – –  Other  5,5  AEN  12.6.2020 Official Journal of the European Union L 186/321
 
CN 2012  Description  Base rate  Category  Comment  
2812 90 00  –  Other  5,5  A  
2813  Sulphides of non-metals; commercial phosphorus trisulphide  
2813 10 00  –  Carbon disulphide  5,5  A  
2813 90  –  Other  
2813 90 10  – –  Phosphorus sulphides, commercial phosphorus trisulphide  5,3  A  
2813 90 90  – –  Other  3,7  A  
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND 
PEROXIDES OF METALS  
2814  Ammonia, anhydrous or in aqueous solution  
2814 10 00  –  Anhydrous ammonia  5,5  A  
2814 20 00  –  Ammonia in aqueous solution  5,5  A  
2815  Sodium hydroxide (caustic soda); potassium hydroxide (caustic 
potash); peroxides of sodium or potassium  
– Sodium hydroxide (caustic soda)  
2815 11 00  – –  Solid  5,5  A  
2815 12 00  – –  In aqueous solution (soda lye or liquid soda)  5,5  A  
2815 20 00  –  Potassium hydroxide (caustic potash)  5,5  A  
2815 30 00  –  Peroxides of sodium or potassium  5,5  A  
2816  Hydroxide and peroxide of magnesium; oxides, hydroxides and 
peroxides, of strontium or barium  
2816 10 00  –  Hydroxide and peroxide of magnesium  4,1  A  
2816 40 00  –  Oxides, hydroxides and peroxides, of strontium or barium  5,5  A  
2817 00 00  Zinc oxide; zinc peroxide  5,5  A  
2818  Artificial corundum, whether or not chemically defined; 
aluminium oxide; aluminium hydroxide  
2818 10  –  Artificial corundum, whether or not chemically defined  
– –  With an aluminium oxide content of 98,5 % by weight or 
more  
2818 10 11  – – –  With less than 50 % of the total weight having a particle 
size of more than 10 mm  5,2  A  
2818 10 19  – – –  With 50 % or more of the total weight having a particle size 
of more than 10 mm  5,2  A  
– –  With an aluminium oxide content of less than 98,5 % by 
weight  
2818 10 91  – – –  With less than 50 % of the total weight having a particle 
size of more than 10 mm  5,2  A  
2818 10 99  – – –  With 50 % or more of the total weight having a particle size 
of more than 10 mm  5,2  A  
2818 20 00  –  Aluminium oxide, other than artificial corundum  4  A  
2818 30 00  –  Aluminium hydroxide  5,5  B3  
2819  Chromium oxides and hydroxides  
2819 10 00  –  Chromium trioxide  5,5  AEN  L 186/322 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2819 90  –  Other  
2819 90 10  – –  Chromium dioxide  3,7  A  
2819 90 90  – –  Other  5,5  A  
2820  Manganese oxides  
2820 10 00  –  Manganese dioxide  5,3  A  
2820 90  –  Other  
2820 90 10  – –  Manganese oxide containing by weight 77 % or more of 
manganese  0 A  
2820 90 90  – –  Other  5,5  A  
2821  Iron oxides and hydroxides; earth colours containing 70 % or 
more by weight of combined iron evaluated as Fe  2 O  3 
2821 10 00  –  Iron oxides and hydroxides  4,6  A  
2821 20 00  –  Earth colours  4,6  A  
2822 00 00  Cobalt oxides and hydroxides; commercial cobalt oxides  4,6  A  
2823 00 00  Titanium oxides  5,5  B3  
2824  Lead oxides; red lead and orange lead  
2824 10 00  –  Lead monoxide (litharge, massicot)  5,5  A  
2824 90 00  –  Other  5,5  A  
2825  Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides  
2825 10 00  –  Hydrazine and hydroxylamine and their inorganic salts  5,5  A  
2825 20 00  –  Lithium oxide and hydroxide  5,3  A  
2825 30 00  –  Vanadium oxides and hydroxides  5,5  A  
2825 40 00  –  Nickel oxides and hydroxides  0  A  
2825 50 00  –  Copper oxides and hydroxides  3,2  A  
2825 60 00  –  Germanium oxides and zirconium dioxide  5,5  A  
2825 70 00  –  Molybdenum oxides and hydroxides  5,3  A  
2825 80 00  –  Antimony oxides  5,5  B3  
2825 90  –  Other  
– –  Calcium oxide, hydroxide and peroxide  
2825 90 11  – – –  Calcium hydroxide of a purity of 98 % or more calculated 
on the dry weight, in the form of particles of which: - not 
more than 1 % by weight have a particle-size 
exceeding 75 micrometres and - not more than 4 % by 
weight have a particle-size of less than 1,3 micrometres  0 A  
2825 90 19  – – –  Other  4,6  A  
2825 90 20  – –  Beryllium oxide and hydroxide  5,3  A  
2825 90 40  – –  Tungsten oxides and hydroxides  4,6  AEN  12.6.2020 Official Journal of the European Union L 186/323
 
CN 2012  Description  Base rate  Category  Comment  
2825 90 60  – –  Cadmium oxide  0  A  
2825 90 85  – –  Other  5,5  A  
V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND 
METALS  
2826  Fluorides; fluorosilicates, fluoroaluminates and other complex 
fluorine salts  
– Fluorides  
2826 12 00  – –  Of aluminium  5,3  A  
2826 19  – –  Other  
2826 19 10  – – –  Of ammonium or of sodium  5,5  A  
2826 19 90  – – –  Other  5,3  A  
2826 30 00  –  Sodium hexafluoroaluminate (synthetic cryolite)  5,5  A  
2826 90  –  Other  
2826 90 10  – –  Dipotassium hexafluorozirconate  5  A  
2826 90 80  – –  Other  5,5  A  
2827  Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides  
2827 10 00  –  Ammonium chloride  5,5  B3  
2827 20 00  –  Calcium chloride  4,6  A  
– Other chlorides  
2827 31 00  – –  Of magnesium  4,6  A  
2827 32 00  – –  Of aluminium  5,5  A  
2827 35 00  – –  Of nickel  5,5  A  
2827 39  – –  Other  
2827 39 10  – – –  Of tin  4,1  A  
2827 39 20  – – –  Of iron  2,1  A  
2827 39 30  – – –  Of cobalt  5,5  A  
2827 39 85  – – –  Other  5,5  A  
– Chloride oxides and chloride hydroxides  
2827 41 00  – –  Of copper  3,2  A  
2827 49  – –  Other  
2827 49 10  – – –  Of lead  3,2  A  
2827 49 90  – – –  Other  5,3  A  
– Bromides and bromide oxides  
2827 51 00  – –  Bromides of sodium or of potassium  5,5  A  
2827 59 00  – –  Other  5,5  A  
2827 60 00  –  Iodides and iodide oxides  5,5  A  
2828  Hypochlorites; commercial calcium hypochlorite; chlorites; hypo ­
bromitesEN  L 186/324 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2828 10 00  –  Commercial calcium hypochlorite and other calcium hypo ­
chlorites  5,5  A  
2828 90 00  –  Other  5,5  A  
2829  Chlorates and perchlorates; bromates and perbromates; iodates 
and periodates  
– Chlorates  
2829 11 00  – –  Of sodium  5,5  A  
2829 19 00  – –  Other  5,5  A  
2829 90  –  Other  
2829 90 10  – –  Perchlorates  4,8  A  
2829 90 40  – –  Bromates of potassium or of sodium  0  A  
2829 90 80  – –  Other  5,5  A  
2830  Sulphides; polysulphides, whether or not chemically defined  
2830 10 00  –  Sodium sulphides  5,5  B3  
2830 90  –  Other  
2830 90 11  – –  Sulphides of calcium, of antimony or of iron  4,6  A  
2830 90 85  – –  Other  5,5  A  
2831  Dithionites and sulphoxylates  
2831 10 00  –  Of sodium  5,5  A  
2831 90 00  –  Other  5,5  A  
2832  Sulphites; thiosulphates  
2832 10 00  –  Sodium sulphites  5,5  A  
2832 20 00  –  Other sulphites  5,5  A  
2832 30 00  –  Thiosulphates  5,5  A  
2833  Sulphates; alums; peroxosulphates (persulphates)  
– Sodium sulphates  
2833 11 00  – –  Disodium sulphate  5,5  A  
2833 19 00  – –  Other  5,5  A  
– Other sulphates  
2833 21 00  – –  Of magnesium  5,5  A  
2833 22 00  – –  Of aluminium  5,5  A  
2833 24 00  – –  Of nickel  5  A  
2833 25 00  – –  Of copper  3,2  A  
2833 27 00  – –  Of barium  5,5  A  
2833 29  – –  Other  
2833 29 20  – – –  Of cadmium; of chromium; of zinc  5,5  A  
2833 29 30  – – –  Of cobalt; of titanium  5,3  A  
2833 29 60  – – –  Of lead  4,6  A  
2833 29 80  – – –  Other  5  AEN  12.6.2020 Official Journal of the European Union L 186/325
 
CN 2012  Description  Base rate  Category  Comment  
2833 30 00  –  Alums  5,5  A  
2833 40 00  –  Peroxosulphates (persulphates)  5,5  A  
2834  Nitrites; nitrates  
2834 10 00  –  Nitrites  5,5  A  
– Nitrates  
2834 21 00  – –  Of potassium  5,5  A  
2834 29  – –  Other  
2834 29 20  – – –  Of barium; of beryllium; of cadmium; of cobalt; of nickel; of 
lead  5,5  A  
2834 29 40  – – –  Of copper  4,6  A  
2834 29 80  – – –  Other  3  A  
2835  Phosphinates (hypophosphites), phosphonates (phosphites) and 
phosphates; polyphosphates, whether or not chemically defined  
2835 10 00  –  Phosphinates (hypophosphites) and phosphonates (phosphites)  5,5  B3  
– Phosphates  
2835 22 00  – –  Of monoor disodium  5,5  B3  
2835 24 00  – –  Of potassium  5,5  B3  
2835 25 00  – –  Calcium hydrogenorthophosphate (‘dicalcium phosphate’)  5,5  B3  
2835 26 00  – –  Other phosphates of calcium  5,5  B3  
2835 29  – –  Other  
2835 29 10  – – –  Of triammonium  5,3  A  
2835 29 30  – – –  Of trisodium  5,5  B3  
2835 29 90  – – –  Other  5,5  B3  
– Polyphosphates  
2835 31 00  – –  Sodium triphosphate (sodium tripolyphosphate)  5,5  B3  
2835 39 00  – –  Other  5,5  B3  
2836  Carbonates; peroxocarbonates (percarbonates); commercial 
ammonium carbonate containing ammonium carbamate  
2836 20 00  –  Disodium carbonate  5,5  B3  
2836 30 00  –  Sodium hydrogencarbonate (sodium bicarbonate)  5,5  A  
2836 40 00  –  Potassium carbonates  5,5  B3  
2836 50 00  –  Calcium carbonate  5  A  
2836 60 00  –  Barium carbonate  5,5  B3  
– Other  
2836 91 00  – –  Lithium carbonates  5,5  A  
2836 92 00  – –  Strontium carbonate  5,5  A  
2836 99  – –  Other  
– – –  Carbonates  
2836 99 11  – – – –  Of magnesium; of copper  3,7  AEN  L 186/326 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2836 99 17  – – – –  Other  5,5  A  
2836 99 90  – – –  Peroxocarbonates (percarbonates)  5,5  A  
2837  Cyanides, cyanide oxides and complex cyanides  
– Cyanides and cyanide oxides  
2837 11 00  – –  Of sodium  5,5  A  
2837 19 00  – –  Other  5,5  A  
2837 20 00  –  Complex cyanides  5,5  A  
2839  Silicates; commercial alkali metal silicates  
– Of sodium  
2839 11 00  – –  Sodium metasilicates  5  A  
2839 19 00  – –  Other  5  A  
2839 90 00  –  Other  5  A  
2840  Borates; peroxoborates (perborates)  
– Disodium tetraborate (refined borax)  
2840 11 00  – –  Anhydrous  0  A  
2840 19  – –  Other  
2840 19 10  – – –  Disodium tetraborate pentahydrate  0  A  
2840 19 90  – – –  Other  5,3  A  
2840 20  –  Other borates  
2840 20 10  – –  Borates of sodium, anhydrous  0  A  
2840 20 90  – –  Other  5,3  A  
2840 30 00  –  Peroxoborates (perborates)  5,5  A  
2841  Salts of oxometallic or peroxometallic acids  
2841 30 00  –  Sodium dichromate  5,5  A  
2841 50 00  –  Other chromates and dichromates; peroxochromates  5,5  A  
– Manganites, manganates and permanganates  
2841 61 00  – –  Potassium permanganate  5,5  B3  
2841 69 00  – –  Other  5,5  A  
2841 70 00  –  Molybdates  5,5  A  
2841 80 00  –  Tungstates (wolframates)  5,5  A  
2841 90  –  Other  
2841 90 30  – –  Zincates and vanadates  4,6  A  
2841 90 85  – –  Other  5,5  A  
2842  Other salts of inorganic acids or peroxoacids (including alumino ­
silicates whether or not chemically defined), other than azides  
2842 10 00  –  Double or complex silicates, including aluminosilicates whether 
or not chemically defined  5,5  AEN  12.6.2020 Official Journal of the European Union L 186/327
 
CN 2012  Description  Base rate  Category  Comment  
2842 90  –  Other  
2842 90 10  – –  Salts, double salts or complex salts of selenium or tellurium 
acids  5,3  A  
2842 90 80  – –  Other  5,5  A  
VI. MISCELLANEOUS  
2843  Colloidal precious metals; inorganic or organic compounds of 
precious metals, whether or not chemically defined; amalgams 
of precious metals  
2843 10  –  Colloidal precious metals  
2843 10 10  – –  Silver  5,3  A  
2843 10 90  – –  Other  3,7  A  
– Silver compounds  
2843 21 00  – –  Silver nitrate  5,5  A  
2843 29 00  – –  Other  5,5  A  
2843 30 00  –  Gold compounds  3  A  
2843 90  –  Other compounds; amalgams  
2843 90 10  – –  Amalgams  5,3  A  
2843 90 90  – –  Other  3  A  
2844  Radioactive chemical elements and radioactive isotopes (including 
the fissile or fertile chemical elements and isotopes) and their 
compounds; mixtures and residues containing these products  
2844 10  –  Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures containing 
natural uranium or natural uranium compounds  
– –  Natural uranium  
2844 10 10  – – –  Crude; waste and scrap (Euratom)  0  A  
2844 10 30  – – –  Worked (Euratom)  0  A  
2844 10 50  – –  Ferro-uranium  0  A  
2844 10 90  – –  Other (Euratom)  0  A  
2844 20  –  Uranium enriched in U 235 and its compounds; plutonium and 
its compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing uranium enriched in U 235, 
plutonium or compounds of these products  
– –  Uranium enriched in U 235 and its compounds; alloys, 
dispersions (including cermets), ceramic products and 
mixtures containing uranium enriched in U 235 or 
compounds of these products  
2844 20 25  – – –  Ferro-uranium  0  AEN  L 186/328 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2844 20 35  – – –  Other (Euratom)  0  A  
– –  Plutonium and its compounds; alloys, dispersions (including 
cermets), ceramic products and mixtures containing plutonium 
or compounds of these products  
– – –  Mixtures of uranium and plutonium  
2844 20 51  – – – –  Ferro-uranium  0  A  
2844 20 59  – – – –  Other (Euratom)  0  A  
2844 20 99  – – –  Other  0  A  
2844 30  –  Uranium depleted in U 235 and its compounds; thorium and 
its compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing uranium depleted in U 235, 
thorium or compounds of these products  
– –  Uranium depleted in U 235; alloys, dispersions (including 
cermets), ceramic products and mixtures containing uranium 
depleted in U 235 or compounds of this product  
2844 30 11  – – –  Cermets  5,5  A  
2844 30 19  – – –  Other  2,9  A  
– –  Thorium; alloys, dispersions (including cermets), ceramic 
products and mixtures containing thorium or compounds of 
this product  
2844 30 51  – – –  Cermets  5,5  A  
– – –  Other  
2844 30 55  – – – –  Crude, waste and scrap (Euratom)  0  A  
– – – –  Worked  
2844 30 61  – – – – –  Bars, rods, angles, shapes and sections, sheets and strips 
(Euratom)  0 A  
2844 30 69  – – – – –  Other (Euratom)  0  A  
– –  Compounds of uranium depleted in U 235 or of thorium, 
whether or not mixed together  
2844 30 91  – – –  Of thorium or of uranium depleted in U 235, whether or 
not mixed together (Euratom), other than thorium salts  0 A  
2844 30 99  – – –  Other  0  A  
2844 40  –  Radioactive elements and isotopes and compounds other than 
those of subheading 2844 10, 2844 20 or 2844 30; alloys, 
dispersions (including cermets), ceramic products and mixtures 
containing these elements, isotopes or compounds; radioactive 
residuesEN  12.6.2020 Official Journal of the European Union L 186/329
 
CN 2012  Description  Base rate  Category  Comment  
2844 40 10  – –  Uranium derived from U 233 and its compounds; alloys, 
dispersions (including cermets), ceramic products and 
mixtures and compounds derived from U 233 or 
compounds of this product  0 A  
– –  Other  
2844 40 20  – – –  Artificial radioactive isotopes (Euratom)  0  A  
2844 40 30  – – –  Compounds of artificial radioactive isotopes (Euratom)  0  A  
2844 40 80  – – –  Other  0  A  
2844 50 00  –  Spent (irradiated) fuel elements (cartridges) of nuclear reactors 
(Euratom)  0 A  
2845  Isotopes other than those of heading 2844; compounds, 
inorganic or organic, of such isotopes, whether or not chemically 
defined  
2845 10 00  –  Heavy water (deuterium oxide) (Euratom)  5,5  B3  
2845 90  –  Other  
2845 90 10  – –  Deuterium and compounds thereof; hydrogen and compounds 
thereof, enriched in deuterium; mixtures and solutions 
containing these products (Euratom)  5,5  B3  
2845 90 90  – –  Other  5,5  A  
2846  Compounds, inorganic or organic, of rare-earth metals, of yttrium 
or of scandium or of mixtures of these metals  
2846 10 00  –  Cerium compounds  3,2  A  
2846 90 00  –  Other  3,2  A  
2847 00 00  Hydrogen peroxide, whether or not solidified with urea  5,5  A  
2848 00 00  Phosphides, whether or not chemically defined, excluding ferrop ­
hosphorus  5,5  A  
2849  Carbides, whether or not chemically defined  
2849 10 00  –  Of calcium  5,5  A  
2849 20 00  –  Of silicon  5,5  B3  
2849 90  –  Other  
2849 90 10  – –  Of boron  4,1  A  
2849 90 30  – –  Of tungsten  5,5  B3  
2849 90 50  – –  Of aluminium; of chromium; of molybdenum; of vanadium; of 
tantalum; of titanium  5,5  A  
2849 90 90  – –  Other  5,3  A  
2850 00  Hydrides, nitrides, azides, silicides and borides, whether or not 
chemically defined, other than compounds which are also 
carbides of heading 2849  
2850 00 20  –  Hydrides; nitrides  4,6  A  
2850 00 60  –  Azides; silicides  5,5  B3  
2850 00 90  –  Borides  5,3  AEN  L 186/330 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2852  Inorganic or organic compounds of mercury, whether or not 
chemically defined, excluding amalgams  
2852 10 00  –  Chemically defined  5,5  A  
2852 90 00  –  Other  5,5  A  
2853 00  Other inorganic compounds (including distilled or conductivity 
water and water of similar purity); liquid air (whether or not 
rare gases have been removed); compressed air; amalgams, other 
than amalgams of precious metals  
2853 00 10  –  Distilled and conductivity water and water of similar purity  2,7  A  
2853 00 30  –  Liquid air (whether or not rare gases have been removed); 
compressed air  4,1  A  
2853 00 50  –  Cyanogen chloride  5,5  A  
2853 00 90  –  Other  5,5  A  
29  CHAPTER 29 - ORGANIC CHEMICALS  
I. HYDROCARBONS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVA ­
TIVES  
2901  Acyclic hydrocarbons  
2901 10 00  –  Saturated  0  A  
– Unsaturated  
2901 21 00  – –  Ethylene  0  A  
2901 22 00  – –  Propene (propylene)  0  A  
2901 23 00  – –  Butene (butylene) and isomers thereof  0  A  
2901 24 00  – –  Buta-1,3-diene and isoprene  0  A  
2901 29 00  – –  Other  0  A  
2902  Cyclic hydrocarbons  
– Cyclanes, cyclenes and cycloterpenes  
2902 11 00  – –  Cyclohexane  0  A  
2902 19 00  – –  Other  0  A  
2902 20 00  –  Benzene  0  A  
2902 30 00  –  Toluene  0  A  
– Xylenes  
2902 41 00  – –  o-Xylene  0  A  
2902 42 00  – –  m-Xylene  0  A  
2902 43 00  – –  p-Xylene  0  A  
2902 44 00  – –  Mixed xylene isomers  0  A  
2902 50 00  –  Styrene  0  A  
2902 60 00  –  Ethylbenzene  0  AEN  12.6.2020 Official Journal of the European Union L 186/331
 
CN 2012  Description  Base rate  Category  Comment  
2902 70 00  –  Cumene  0  A  
2902 90 00  –  Other  0  A  
2903  Halogenated derivatives of hydrocarbons  
– Saturated chlorinated derivatives of acyclic hydrocarbons  
2903 11 00  – –  Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride)  5,5  B3  
2903 12 00  – –  Dichloromethane (methylene chloride)  5,5  B3  
2903 13 00  – –  Chloroform (trichloromethane)  5,5  B3  
2903 14 00  – –  Carbon tetrachloride  5,5  B3  
2903 15 00  – –  Ethylene dichloride (ISO) (1,2-dichloroethane)  5,5  B3  
2903 19  – –  Other  
2903 19 10  – – –  1,1,1-Trichloroethane (methylchloroform)  5,5  B3  
2903 19 80  – – –  Other  5,5  B3  
– Unsaturated chlorinated derivatives of acyclic hydrocarbons  
2903 21 00  – –  Vinyl chloride (chloroethylene)  5,5  B3  
2903 22 00  – –  Trichloroethylene  5,5  B3  
2903 23 00  – –  Tetrachloroethylene (perchloroethylene)  5,5  B3  
2903 29 00  – –  Other  5,5  B3  
– Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons  
2903 31 00  – –  Ethylene dibromide (ISO) (1,2-dibromoethane)  5,5  B3  
2903 39  – –  Other  
– – –  Bromides  
2903 39 11  – – – –  Bromomethane (methyl bromide)  5,5  B3  
2903 39 15  – – – –  Dibromomethane  0  A  
2903 39 19  – – – –  Other  5,5  B3  
2903 39 90  – – –  Fluorides and iodides  5,5  B3  
– Halogenated derivatives of acyclic hydrocarbons containing two 
or more different halogens  
2903 71 00  – –  Chlorodifluoromethane  5,5  B3  
2903 72 00  – –  Dichlorotrifluoroethanes  5,5  B3  
2903 73 00  – –  Dichlorofluoroethanes  5,5  B3  
2903 74 00  – –  Chlorodifluoroethanes  5,5  B3  
2903 75 00  – –  Dichloropentafluoropropanes  5,5  B3  
2903 76  – –  Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes  
2903 76 10  – – –  Bromochlorodifluoromethane  5,5  B3  
2903 76 20  – – –  Bromotrifluoromethane  5,5  B3EN  L 186/332 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2903 76 90  – – –  Dibromotetrafluoroethanes  5,5  B3  
2903 77  – –  Other, perhalogenated only with fluorine and chlorine  
2903 77 10  – – –  Trichlorofluoromethane  5,5  B3  
2903 77 20  – – –  Dichlorodifluoromethane  5,5  B3  
2903 77 30  – – –  Trichlorotrifluoroethanes  5,5  B3  
2903 77 40  – – –  Dichlorotetrafluoroethanes  5,5  B3  
2903 77 50  – – –  Chloropentafluoroethane  5,5  B3  
2903 77 90  – – –  Other  5,5  B3  
2903 78 00  – –  Other perhalogenated derivatives  5,5  B3  
2903 79  – –  Other  
– – –  Halogenated only with fluorine and chlorine  
2903 79 11  – – – –  Of methane, ethane or propane (HCFCs)  5,5  B3  
2903 79 19  – – – –  Other  5,5  B3  
– – –  Halogenated only with fluorine and bromine  
2903 79 21  – – – –  Of methane, ethane or propane  5,5  B3  
2903 79 29  – – – –  Other  5,5  B3  
2903 79 90  – – –  Other  5,5  B3  
– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic 
hydrocarbons  
2903 81 00  – –  1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including 
lindane (ISO, INN)  5,5  B3  
2903 82 00  – –  Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  5,5  B3  
2903 89  – –  Other  
2903 89 10  – – –  1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane; tetrabromo 
cyclooctanes  0 A  
2903 89 90  – – –  Other  5,5  B3  
– Halogenated derivatives of aromatic hydrocarbons  
2903 91 00  – –  Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  5,5  B3  
2903 92 00  – –  Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 
1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)  5,5  B3  
2903 99  – –  Other  
2903 99 10  – – –  2,3,4,5,6-Pentabromoethylbenzene  0  A  
2903 99 90  – – –  Other  5,5  B3  
2904  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 
whether or not halogenated  
2904 10 00  –  Derivatives containing only sulpho groups, their salts and ethyl 
esters  5,5  A  
2904 20 00  –  Derivatives containing only nitro or only nitroso groups  5,5  A  
2904 90  –  OtherEN  12.6.2020 Official Journal of the European Union L 186/333
 
CN 2012  Description  Base rate  Category  Comment  
2904 90 40  – –  Trichloronitromethane (chloropicrin)  5,5  A  
2904 90 95  – –  Other  5,5  A  
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
2905  Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
– Saturated monohydric alcohols  
2905 11 00  – –  Methanol (methyl alcohol)  5,5  B3  
2905 12 00  – –  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol)  5,5  B3  
2905 13 00  – –  Butan-1-ol (n-butyl alcohol)  5,5  B3  
2905 14  – –  Other butanols  
2905 14 10  – – –  2-Methylpropan-2-ol (tert-butyl alcohol)  4,6  A  
2905 14 90  – – –  Other  5,5  B3  
2905 16  – –  Octanol (octyl alcohol) and isomers thereof  
2905 16 20  – – –  Octan-2-ol  0  A  
2905 16 85  – – –  Other  5,5  B3  
2905 17 00  – –  Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol)  5,5  B3  
2905 19 00  – –  Other  5,5  B3  
– Unsaturated monohydric alcohols  
2905 22 00  – –  Acyclic terpene alcohols  5,5  B3  
2905 29  – –  Other  
2905 29 10  – – –  Allyl alcohol  5,5  B3  
2905 29 90  – – –  Other  5,5  B3  
– Diols  
2905 31 00  – –  Ethylene glycol (ethanediol)  5,5  B3  
2905 32 00  – –  Propylene glycol (propane-1,2-diol)  5,5  B3  
2905 39  – –  Other  
2905 39 20  – – –  Butane-1,3-diol  0  A  
2905 39 25  – – –  Butane-1,4-diol  5,5  B3  
2905 39 30  – – –  2,4,7,9-Tetramethyldec-5-yne-4,7-diol  0  A  
2905 39 95  – – –  Other  5,5  B3  
– Other polyhydric alcohols  
2905 41 00  – –  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpro ­
pane)  5,5  B3  
2905 42 00  – –  Pentaerythritol  5,5  B3  
2905 43 00  – –  Mannitol  9,6 + 125,8 
EUR/100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18EN  L 186/334 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2905 44  – –  D-glucitol (sorbitol)  
– – –  In aqueous solution  
2905 44 11  – – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 16,1 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
2905 44 19  – – – –  Other  9 + 37,8 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
– – –  Other  
2905 44 91  – – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 23 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
2905 44 99  – – – –  Other  9  B7  
2905 45 00  – –  Glycerol  3,8  A  
2905 49 00  – –  Other  5,5  B3  
– Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols  
2905 51 00  – –  Ethchlorvynol (INN)  0  A  
2905 59  – –  Other  
2905 59 91  – – –  2,2-Bis(bromomethyl)propanediol  0  A  
2905 59 98  – – –  Other  5,5  B3  
2906  Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
– Cyclanic, cyclenic or cycloterpenic  
2906 11 00  – –  Menthol  5,5  A  
2906 12 00  – –  Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols  5,5  A  
2906 13  – –  Sterols and inositols  
2906 13 10  – – –  Sterols  5,5  A  
2906 13 90  – – –  Inositols  0  A  
2906 19 00  – –  Other  5,5  A  
– Aromatic  
2906 21 00  – –  Benzyl alcohol  5,5  A  
2906 29 00  – –  Other  5,5  A  
III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
2907  Phenols; phenol-alcohols  
– Monophenols  
2907 11 00  – –  Phenol (hydroxybenzene) and its salts  3  A  
2907 12 00  – –  Cresols and their salts  2,1  AEN  12.6.2020 Official Journal of the European Union L 186/335
 
CN 2012  Description  Base rate  Category  Comment  
2907 13 00  – –  Octylphenol, nonylphenol and their isomers; salts thereof  5,5  A  
2907 15  – –  Naphthols and their salts  
2907 15 10  – – –  1-Naphthol  0  A  
2907 15 90  – – –  Other  5,5  B3  
2907 19  – –  Other  
2907 19 10  – – –  Xylenols and their salts  2,1  A  
2907 19 90  – – –  Other  5,5  A  
– Polyphenols; phenol-alcohols  
2907 21 00  – –  Resorcinol and its salts  5,5  A  
2907 22 00  – –  Hydroquinone (quinol) and its salts  5,5  B3  
2907 23 00  – –  4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) 
and its salts  5,5  A  
2907 29 00  – –  Other  5,5  A  
2908  Halogenated, sulphonated, nitrated or nitrosated derivatives of 
phenols or phenol-alcohols  
– Derivatives containing only halogen substituents and their salts  
2908 11 00  – –  Pentachlorophenol (ISO)  5,5  A  
2908 19 00  – –  Other  5,5  A  
– Other  
2908 91 00  – –  Dinoseb (ISO) and its salts  5,5  A  
2908 92 00  – –  4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts  5,5  A  
2908 99 00  – –  Other  5,5  A  
IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, 
KETONE PEROXIDES, EPOXIDES WITH A THREE- 
MEMBERED RING, ACETALS AND HEMIACETALS, AND 
THEIR HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES  
2909  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, 
alcohol peroxides, ether peroxides, ketone peroxides (whether or 
not chemically defined), and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
– Acyclic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
2909 11 00  – –  Diethyl ether  5,5  B3  
2909 19  – –  Other  
2909 19 10  – – –  Tert-butyl ethyl ether (ethyl-tertio-butyl-ether, ETBE)  5,5  B3  
2909 19 90  – – –  Other  5,5  B3  
2909 20 00  –  Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  5,5  B3  
2909 30  –  Aromatic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivativesEN  L 186/336 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2909 30 10  – –  Diphenyl ether  0  A  
– –  Derivatives halogenated only with bromine  
2909 30 31  – – –  Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pent ­
abromophenoxy)benzene  0 A  
2909 30 35  – – –  1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture 
of acrylonitrile-butadiene-styrene (ABS)  0 A  
2909 30 38  – – –  Other  5,5  B3  
2909 30 90  – –  Other  5,5  B3  
– Ether-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
2909 41 00  – –  2,2'-Oxydiethanol (diethylene glycol, digol)  5,5  B3  
2909 43 00  – –  Monobutyl ethers of ethylene glycol or of diethylene glycol  5,5  B3  
2909 44 00  – –  Other monoalkylethers of ethylene glycol or of diethylene 
glycol  5,5  B3  
2909 49  – –  Other  
2909 49 11  – – –  2-(2-Chloroethoxy)ethanol  0  A  
2909 49 80  – – –  Other  5,5  B3  
2909 50 00  –  Ether-phenols, ether-alcohol-phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  5,5  B3  
2909 60 00  –  Alcohol peroxides, ether peroxides, ketone peroxides and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  5,5  B3  
2910  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, nitrated 
or nitrosated derivatives  
2910 10 00  –  Oxirane (ethylene oxide)  5,5  A  
2910 20 00  –  Methyloxirane (propylene oxide)  5,5  A  
2910 30 00  –  1-Chloro-2,3-epoxypropane (epichlorohydrin)  5,5  A  
2910 40 00  –  Dieldrin (ISO, INN)  5,5  A  
2910 90 00  –  Other  5,5  A  
2911 00 00  Acetals and hemiacetals, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  5 A  
V. ALDEHYDE-FUNCTION COMPOUNDS  
2912  Aldehydes, whether or not with other oxygen function; cyclic 
polymers of aldehydes; paraformaldehyde  
– Acyclic aldehydes without other oxygen function  
2912 11 00  – –  Methanal (formaldehyde)  5,5  A  
2912 12 00  – –  Ethanal (acetaldehyde)  5,5  AEN  12.6.2020 Official Journal of the European Union L 186/337
 
CN 2012  Description  Base rate  Category  Comment  
2912 19 00  – –  Other  5,5  A  
– Cyclic aldehydes without other oxygen function  
2912 21 00  – –  Benzaldehyde  5,5  A  
2912 29 00  – –  Other  5,5  A  
– Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and 
aldehydes with other oxygen function  
2912 41 00  – –  Vanillin (4-hydroxy-3-methoxybenzaldehyde)  5,5  B3  
2912 42 00  – –  Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  5,5  A  
2912 49 00  – –  Other  5,5  A  
2912 50 00  –  Cyclic polymers of aldehydes  5,5  A  
2912 60 00  –  Paraformaldehyde  5,5  A  
2913 00 00  Halogenated, sulphonated, nitrated or nitrosated derivatives of 
products of heading 2912  5,5  A  
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE- 
FUNCTION COMPOUNDS  
2914  Ketones and quinones, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
– Acyclic ketones without other oxygen function  
2914 11 00  – –  Acetone  5,5  B3  
2914 12 00  – –  Butanone (methyl ethyl ketone)  5,5  A  
2914 13 00  – –  4-Methylpentan-2-one (methyl isobutyl ketone)  5,5  A  
2914 19  – –  Other  
2914 19 10  – – –  5-Methylhexan-2-one  0  A  
2914 19 90  – – –  Other  5,5  A  
– Cyclanic, cyclenic or cycloterpenic ketones without other 
oxygen function  
2914 22 00  – –  Cyclohexanone and methylcyclohexanones  5,5  A  
2914 23 00  – –  Ionones and methylionones  5,5  A  
2914 29 00  – –  Other  5,5  B3  
– Aromatic ketones without other oxygen function  
2914 31 00  – –  Phenylacetone (phenylpropan-2-one)  5,5  A  
2914 39 00  – –  Other  5,5  A  
2914 40  –  Ketone-alcohols and ketone-aldehydes  
2914 40 10  – –  4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)  5,5  A  
2914 40 90  – –  Other  3  A  
2914 50 00  –  Ketone-phenols and ketones with other oxygen function  5,5  A  
– Quinones  
2914 61 00  – –  Anthraquinone  5,5  AEN  L 186/338 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2914 69  – –  Other  
2914 69 10  – – –  1,4-Naphthoquinone  0  A  
2914 69 90  – – –  Other  5,5  A  
2914 70 00  –  Halogenated, sulphonated, nitrated or nitrosated derivatives  5,5  A  
VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
2915  Saturated acyclic monocarboxylic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  
– Formic acid, its salts and esters  
2915 11 00  – –  Formic acid  5,5  B3  
2915 12 00  – –  Salts of formic acid  5,5  B3  
2915 13 00  – –  Esters of formic acid  5,5  B3  
– Acetic acid and its salts; acetic anhydride  
2915 21 00  – –  Acetic acid  5,5  B3  
2915 24 00  – –  Acetic anhydride  5,5  B3  
2915 29 00  – –  Other  5,5  B3  
– Esters of acetic acid  
2915 31 00  – –  Ethyl acetate  5,5  B3  
2915 32 00  – –  Vinyl acetate  5,5  B3  
2915 33 00  – –  n-Butyl acetate  5,5  B3  
2915 36 00  – –  Dinoseb (ISO) acetate  5,5  B3  
2915 39 00  – –  Other  5,5  B3  
2915 40 00  –  Mono-, dior trichloroacetic acids, their salts and esters  5,5  B3  
2915 50 00  –  Propionic acid, its salts and esters  4,2  A  
2915 60  –  Butanoic acids, pentanoic acids, their salts and esters  
– –  Butanoic acids and their salts and esters  
2915 60 11  – – –  1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate  0  A  
2915 60 19  – – –  Other  5,5  B3  
2915 60 90  – –  Pentanoic acids and their salts and esters  5,5  B3  
2915 70  –  Palmitic acid, stearic acid, their salts and esters  
2915 70 40  – –  Palmitic acid and its salts and esters  5,5  B3  
2915 70 50  – –  Stearic acid and its salts and esters  5,5  B3  
2915 90  –  Other  
2915 90 30  – –  Lauric acid and its salts and esters  5,5  B3  
2915 90 70  – –  Other  5,5  B3EN  12.6.2020 Official Journal of the European Union L 186/339
 
CN 2012  Description  Base rate  Category  Comment  
2916  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
– Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives  
2916 11 00  – –  Acrylic acid and its salts  6,5  B3  
2916 12 00  – –  Esters of acrylic acid  6,5  B3  
2916 13 00  – –  Methacrylic acid and its salts  6,5  A  
2916 14 00  – –  Esters of methacrylic acid  6,5  B3  
2916 15 00  – –  Oleic, linoleic or linolenic acids, their salts and esters  6,5  A  
2916 16 00  – –  Binapacryl (ISO)  6,5  A  
2916 19  – –  Other  
2916 19 10  – – –  Undecenoic acids and their salts and esters  5,9  A  
2916 19 40  – – –  Crotonic acid  0  A  
2916 19 95  – – –  Other  6,5  A  
2916 20 00  –  Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  6,5  A  
– Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  
2916 31 00  – –  Benzoic acid, its salts and esters  6,5  A  
2916 32 00  – –  Benzoyl peroxide and benzoyl chloride  6,5  A  
2916 34 00  – –  Phenylacetic acid and its salts  0  A  
2916 39  – –  Other  
2916 39 10  – – –  Esters of phenylacetic acid  0  A  
2916 39 90  – – –  Other  6,5  A  
2917  Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives  
– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  
2917 11 00  – –  Oxalic acid, its salts and esters  6,5  B3  
2917 12 00  – –  Adipic acid, its salts and esters  6,5  B3  
2917 13  – –  Azelaic acid, sebacic acid, their salts and esters  
2917 13 10  – – –  Sebacic acid  0  A  
2917 13 90  – – –  Other  6  A  
2917 14 00  – –  Maleic anhydride  6,5  B3  
2917 19  – –  Other  
2917 19 10  – – –  Malonic acid, its salts and esters  6,5  A  
2917 19 90  – – –  Other  6,3  AEN  L 186/340 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2917 20 00  –  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  6 A  
– Aromatic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  
2917 32 00  – –  Dioctyl orthophthalates  6,5  B3  
2917 33 00  – –  Dinonyl or didecyl orthophthalates  6,5  A  
2917 34 00  – –  Other esters of orthophthalic acid  6,5  A  
2917 35 00  – –  Phthalic anhydride  6,5  B3  
2917 36 00  – –  Terephthalic acid and its salts  6,5  B3  
2917 37 00  – –  Dimethyl terephthalate  6,5  A  
2917 39  – –  Other  
2917 39 20  – – –  Ester or anhydride of tetrabromophthalic acid; benzene- 
1,2,4-tricarboxylic acid; isophthaloyl dichloride, containing 
by weight 0,8 % or less of terephthaloyl dichloride; naph ­
thalene-1,4,5,8-tetracarboxylic acid; tetrachlorophthalic 
anhydride; sodium 3,5-bis(methoxycarbonyl)benzenesul ­
phonate  0 A  
2917 39 95  – – –  Other  6,5  A  
2918  Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  
– Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  
2918 11 00  – –  Lactic acid, its salts and esters  6,5  A  
2918 12 00  – –  Tartaric acid  6,5  A  
2918 13 00  – –  Salts and esters of tartaric acid  6,5  A  
2918 14 00  – –  Citric acid  6,5  B3  
2918 15 00  – –  Salts and esters of citric acid  6,5  B3  
2918 16 00  – –  Gluconic acid, its salts and esters  6,5  A  
2918 18 00  – –  Chlorobenzilate (ISO)  6,5  A  
2918 19  – –  Other  
2918 19 30  – – –  Cholic acid, 3-a,12-a-dihydroxy-5-ß-cholan-24-oic acid 
(deoxycholic acid), their salts and esters  6,3  A  
2918 19 40  – – –  2,2-Bis(hydroxymethyl)propionic acid  0  A  
2918 19 50  – – –  2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)  6,5  A  
2918 19 98  – – –  Other  6,5  A  
– Carboxylic acids with phenol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and 
their derivatives  
2918 21 00  – –  Salicylic acid and its salts  6,5  B3EN  12.6.2020 Official Journal of the European Union L 186/341
 
CN 2012  Description  Base rate  Category  Comment  
2918 22 00  – –  o-Acetylsalicylic acid, its salts and esters  6,5  B3  
2918 23 00  – –  Other esters of salicylic acid and their salts  6,5  A  
2918 29 00  – –  Other  6,5  B3  
2918 30 00  –  Carboxylic acids with aldehyde or ketone function but without 
other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  6,5  A  
– Other  
2918 91 00  – –  2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and 
esters  6,5  A  
2918 99  – –  Other  
2918 99 40  – – –  2,6-Dimethoxybenzoic acid; dicamba (ISO); sodium phen ­
oxyacetate  0 A  
2918 99 90  – – –  Other  6,5  A  
VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND 
THEIR SALTS, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVA ­
TIVES  
2919  Phosphoric esters and their salts, including lactophosphates; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
2919 10 00  –  Tris(2,3-dibromopropyl) phosphate  6,5  A  
2919 90 00  –  Other  6,5  A  
2920  Esters of other inorganic acids of non-metals (excluding esters of 
hydrogen halides) and their salts; their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
– Thiophosphoric esters (phosphorothioates) and their salts; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
2920 11 00  – –  Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)  6,5  A  
2920 19 00  – –  Other  6,5  A  
2920 90  –  Other  
2920 90 10  – –  Sulphuric esters and carbonic esters and their salts, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  6,5  A  
2920 90 20  – –  Dimethyl phosphonate (dimethyl phosphite)  6,5  A  
2920 90 30  – –  Trimethyl phosphite (trimethoxyphosphine)  6,5  A  
2920 90 40  – –  Triethyl phosphite  6,5  A  
2920 90 50  – –  Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl 
phosphite)  6,5  A  
2920 90 85  – –  Other  6,5  A  
IX. NITROGEN-FUNCTION COMPOUNDS  
2921  Amine-function compounds  
– Acyclic monoamines and their derivatives; salts thereof  
2921 11 00  – –  Methylamine, dior trimethylamine and their salts  6,5  B3  
2921 19  – –  OtherEN  L 186/342 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2921 19 40  – – –  1,1,3,3-Tetramethylbutylamine  0  A  
2921 19 50  – – –  Diethylamine and its salts  5,7  B3  
2921 19 60  – – –  2-(N,N-Diethylamino)ethyl chloride hydrochloride, 2-(N,N- 
diisopropylamino)ethyl chloride hydrochloride, and 2-(N,N- 
dimethylamino)ethyl chloride hydrochloride  6,5  B3  
2921 19 99  – – –  Other  6,5  B3  
– Acyclic polyamines and their derivatives; salts thereof  
2921 21 00  – –  Ethylenediamine and its salts  6  B3  
2921 22 00  – –  Hexamethylenediamine and its salts  6,5  B3  
2921 29 00  – –  Other  6  B3  
2921 30  –  Cyclanic, cyclenic or cycloterpenic mono – or polyamines, and 
their derivatives; salts thereof  
2921 30 10  – –  Cyclohexylamine and cyclohexyldimethylamine, and their salts  6,3  B3  
2921 30 91  – –  Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)  0  A  
2921 30 99  – –  Other  6,5  B3  
– Aromatic monoamines and their derivatives; salts thereof  
2921 41 00  – –  Aniline and its salts  6,5  B3  
2921 42 00  – –  Aniline derivatives and their salts  6,5  B3  
2921 43 00  – –  Toluidines and their derivatives; salts thereof  6,5  B3  
2921 44 00  – –  Diphenylamine and its derivatives; salts thereof  6,5  B3  
2921 45 00  – –  1-Naphthylamine (a-naphthylamine), 2-naphthylamine (ß- 
naphthylamine) and their derivatives; salts thereof  6,5  B3  
2921 46 00  – –  Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and phentermine 
(INN); salts thereof  0 A  
2921 49 00  – –  Other  6,5  B3  
– Aromatic polyamines and their derivatives; salts thereof  
2921 51  – –  o-, m-, p-Phenylenediamine, diaminotoluenes, and their deriva ­
tives; salts thereof  
– – –  o-, m-, p-Phenylenediamine, diaminotoluenes and their halo ­
genated, sulphonated, nitrated and nitrosated derivatives; 
salts thereof  
2921 51 11  – – – –  m-Phenylenediamine, of a purity by weight of 99 % or 
more and containing: 
– 1 % or less by weight of water, 
– 200 mg/kg or less of o-phenylenediamine and 
– 450 mg/kg or less of p-phenylenediamine  0 A  
2921 51 19  – – – –  Other  6,5  B3  
2921 51 90  – – –  Other  6,5  B3  
2921 59  – –  Other  
2921 59 50  – – –  m-Phenylenebis(methylamine); 2,2'-dichloro-4,4'-methylene ­
dianiline; 4,4'-bi-o-toluidine; 1,8-naphthylenediamine  0 AEN  12.6.2020 Official Journal of the European Union L 186/343
 
CN 2012  Description  Base rate  Category  Comment  
2921 59 90  – – –  Other  6,5  B3  
2922  Oxygen-function amino-compounds  
– Amino-alcohols, other than those containing more than one 
kind of oxygen function, their ethers and esters; salts thereof  
2922 11 00  – –  Monoethanolamine and its salts  6,5  B3  
2922 12 00  – –  Diethanolamine and its salts  6,5  B3  
2922 13  – –  Triethanolamine and its salts  
2922 13 10  – – –  Triethanolamine  6,5  B3  
2922 13 90  – – –  Salts of triethanolamine  6,5  B3  
2922 14 00  – –  Dextropropoxyphene (INN) and its salts  0  A  
2922 19  – –  Other  
2922 19 10  – – –  N-Ethyldiethanolamine  6,5  B3  
2922 19 20  – – –  2,2'-Methyliminodiethanol (N-methyldiethanolamine)  6,5  B3  
2922 19 30  – – –  2-(N,N-Diisopropylamino)ethanol  6,5  B3  
2922 19 85  – – –  Other  6,5  B3  
– Amino-naphthols and other amino-phenols, other than those 
containing more than one kind of oxygen function, their 
ethers and esters; salts thereof  
2922 21 00  – –  Aminohydroxynaphthalenesulphonic acids and their salts  6,5  B3  
2922 29 00  – –  Other  6,5  B3  
– Amino-aldehydes, amino-ketones and amino-quinones, other 
than those containing more than one kind of oxygen 
function; salts thereof  
2922 31 00  – –  Amfepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof  0 A  
2922 39 00  – –  Other  6,5  B3  
– Amino-acids, other than those containing more than one kind 
of oxygen function, and their esters; salts thereof  
2922 41 00  – –  Lysine and its esters; salts thereof  6,3  B3  
2922 42 00  – –  Glutamic acid and its salts  6,5  B3  
2922 43 00  – –  Anthranilic acid and its salts  6,5  B3  
2922 44 00  – –  Tilidine (INN) and its salts  0  A  
2922 49  – –  Other  
2922 49 20  – – –  ß-Alanine  0  A  
2922 49 85  – – –  Other  6,5  B3  
2922 50 00  –  Amino-alcohol-phenols, amino-acid-phenols and other amino- 
compounds with oxygen function  6,5  B3  
2923  Quaternary ammonium salts and hydroxides; lecithins and other 
phosphoaminolipids, whether or not chemically definedEN  L 186/344 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2923 10 00  –  Choline and its salts  6,5  A  
2923 20 00  –  Lecithins and other phosphoaminolipids  5,7  A  
2923 90 00  –  Other  6,5  A  
2924  Carboxyamide-function compounds; amide-function compounds 
of carbonic acid  
– Acyclic amides (including acyclic carbamates) and their deriva ­
tives; salts thereof  
2924 11 00  – –  Meprobamate (INN)  0  A  
2924 12 00  – –  Fluoroacetamide (ISO), monocrotophos (ISO) and phos ­
phamidon (ISO)  6,5  B3  
2924 19 00  – –  Other  6,5  B3  
– Cyclic amides (including cyclic carbamates) and their derivatives; 
salts thereof  
2924 21 00  – –  Ureines and their derivatives; salts thereof  6,5  B3  
2924 23 00  – –  2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts  6,5  A  
2924 24 00  – –  Ethinamate (INN)  0  A  
2924 29  – –  Other  
2924 29 10  – – –  Lidocaine (INN)  0  A  
2924 29 98  – – –  Other  6,5  B3  
2925  Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds  
– Imides and their derivatives; salts thereof  
2925 11 00  – –  Saccharin and its salts  6,5  A  
2925 12 00  – –  Glutethimide (INN)  0  A  
2925 19  – –  Other  
2925 19 20  – – –  3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide; 
N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophthali ­
mide)  0 A  
2925 19 95  – – –  Other  6,5  A  
– Imines and their derivatives; salts thereof  
2925 21 00  – –  Chlordimeform (ISO)  6,5  A  
2925 29 00  – –  Other  6,5  A  
2926  Nitrile-function compounds  
2926 10 00  –  Acrylonitrile  6,5  B3  
2926 20 00  –  1-Cyanoguanidine (dicyandiamide)  6,5  A  
2926 30 00  –  Fenproporex (INN) and its salts; methadone (INN) intermediate 
(4-cyano-2-dimethylamino-4,4-diphenylbutane)  6,5  A  
2926 90  –  Other  
2926 90 20  – –  Isophthalonitrile  6  A  
2926 90 95  – –  Other  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/345
 
CN 2012  Description  Base rate  Category  Comment  
2927 00 00  –  Diazo-, azoor azoxy-compounds  6,5  B3  
2928 00  Organic derivatives of hydrazine or of hydroxylamine  
2928 00 10  –  N,N-Bis(2-methoxyethyl)hydroxylamine  0  A  
2928 00 90  –  Other  6,5  A  
2929  Compounds with other nitrogen function  
2929 10 00  –  Isocyanates  6,5  B3  
2929 90 00  –  Other  6,5  A  
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC 
COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND 
SULPHONAMIDES  
2930  Organo-sulphur compounds  
2930 20 00  –  Thiocarbamates and dithiocarbamates  6,5  A  
2930 30 00  –  Thiuram mono-, dior tetrasulphides  6,5  A  
2930 40  –  Methionine  
2930 40 10  – –  Methionine (INN)  0  A  
2930 40 90  – –  Other  6,5  B3  
2930 50 00  –  Captafol (ISO) and methamidophos (ISO)  6,5  B3  
2930 90  –  Other  
2930 90 13  – –  Cysteine and cystine  6,5  B3  
2930 90 16  – –  Derivatives of cysteine or cystine  6,5  B3  
2930 90 20  – –  Thiodiglycol (INN) (2,2'-thiodiethanol)  6,5  B3  
2930 90 30  – –  DL-2-hydroxy-4-(methylthio)butyric acid  0  A  
2930 90 40  – –  2,2'-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)pro ­
pionate]  0 A  
2930 90 50  – –  Mixture of isomers consisting of 4-methyl-2,6-bis(methyl ­
thio)-m-phenylenediamine and 2-methyl-4,6-bis(methylthio)- 
m-phenylenediamine  0 A  
2930 90 60  – –  2-(N,N-Diethylamino)ethanethiol  6,5  B3  
2930 90 99  – –  Other  6,5  B3  
2931  Other organo-inorganic compounds  
2931 10 00  –  Tetramethyl lead and tetraethyl lead  6,5  A  
2931 20 00  –  Tributyltin compounds  6,5  A  
2931 90  –  Other  
2931 90 10  – –  Dimethyl methylphosphonate  6,5  A  
2931 90 20  – –  Methylphosphonoyl difluoride (methylphosphonic difluoride)  6,5  A  
2931 90 30  – –  Methylphosphonoyl dichloride (methylphosphonic dichloride)  6,5  AEN  L 186/346 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2931 90 40  – –  (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl 
methyl methylphosphonate; bis[(5-ethyl-2-methyl-2-oxido- 
1,3,2-dioxaphosphinan-5-yl)methyl]methylphosphonate; 2,4,6- 
tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; 
dimethyl propylphosphonate; diethyl ethylphosphonate; 
sodium 3-(trihydroxysilyl)propyl methylphosphonate; 
mixtures consisting mainly of methylphosphonic acid and 
(aminoiminomethyl)urea (in the ratio 50:50)  6,5  A  
2931 90 90  – –  Other  6,5  A  
2932  Heterocyclic compounds with oxygen hetero-atom(s) only  
– Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure  
2932 11 00  – –  Tetrahydrofuran  6,5  A  
2932 12 00  – –  2-Furaldehyde (furfuraldehyde)  6,5  B3  
2932 13 00  – –  Furfuryl alcohol and tetrahydrofurfuryl alcohol  6,5  B3  
2932 19 00  – –  Other  6,5  A  
2932 20  –  Lactones  
2932 20 10  – –  Phenolphthalein; 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycar ­
bonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6- 
octadecyloxy-2-naphthoic acid; 3'-Chloro-6'-cyclohexylaminos ­
piro[isobenzofuran-1(3H),9'-xanthen]-3-one; 6'-(N-Ethyl-p- 
toluidino)-2'-methylspiro[isobenzofuran-1(3H),9'-xanthen]-3- 
one; Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3- 
methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1- 
yl]naphthalene-2-carboxylate  0 A  
2932 20 20  – –  gamma-Butyrolactone  6,5  A  
2932 20 90  – –  Other  6,5  B3  
– Other  
2932 91 00  – –  Isosafrole  6,5  A  
2932 92 00  – –  1-(1,3-Benzodioxol-5-yl)propan-2-one  6,5  A  
2932 93 00  – –  Piperonal  6,5  A  
2932 94 00  – –  Safrole  6,5  A  
2932 95 00  – –  Tetrahydrocannabinols (all isomers)  6,5  A  
2932 99 00  – –  Other  6,5  A  
2933  Heterocyclic compounds with nitrogen hetero-atom(s) only  
– Compounds containing an unfused pyrazole ring (whether or 
not hydrogenated) in the structure  
2933 11  – –  Phenazone (antipyrin) and its derivativesEN  12.6.2020 Official Journal of the European Union L 186/347
 
CN 2012  Description  Base rate  Category  Comment  
2933 11 10  – – –  Propyphenazone (INN)  0  A  
2933 11 90  – – –  Other  6,5  A  
2933 19  – –  Other  
2933 19 10  – – –  Phenylbutazone (INN)  0  A  
2933 19 90  – – –  Other  6,5  A  
– Compounds containing an unfused imidazole ring (whether or 
not hydrogenated) in the structure  
2933 21 00  – –  Hydantoin and its derivatives  6,5  A  
2933 29  – –  Other  
2933 29 10  – – –  Naphazoline hydrochloride (INNM) and naphazoline nitrate 
(INNM); phentolamine (INN); tolazoline hydrochloride 
(INNM)  0 A  
2933 29 90  – – –  Other  6,5  A  
– Compounds containing an unfused pyridine ring (whether or 
not hydrogenated) in the structure  
2933 31 00  – –  Pyridine and its salts  5,3  A  
2933 32 00  – –  Piperidine and its salts  6,5  A  
2933 33 00  – –  Alfentanil (INN), anileridine (INN), bezitramide (INN), broma ­
zepam (INN), difenoxin (INN), diphenoxylate (INN), dipi ­
panone (INN), fentanyl (INN), ketobemidone (INN), methyl ­
phenidate (INN), pentazocine (INN), pethidine (INN), 
pethidine (INN) intermediate A, phencyclidine (INN) (PCP), 
phenoperidine (INN), pipradrol (INN), piritramide (INN), 
propiram (INN) and trimeperidine (INN); salts thereof  6,5  A  
2933 39  – –  Other  
2933 39 10  – – –  Iproniazid (INN); ketobemidone hydrochloride (INNM); pyri ­
dostigmine bromide (INN)  0 A  
2933 39 20  – – –  2,3,5,6-Tetrachloropyridine  0  A  
2933 39 25  – – –  3,6-Dichloropyridine-2-carboxylic acid  0  A  
2933 39 35  – – –  2-Hydroxyethylammonium-3,6-dichloropyridine-2 - 
carboxylate  0 A  
2933 39 40  – – –  2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate  0  A  
2933 39 45  – – –  3,5-Dichloro-2,4,6-trifluoropyridine  0  A  
2933 39 50  – – –  Fluroxypyr (ISO), methyl ester  4  A  
2933 39 55  – – –  4-Methylpyridine  0  A  
2933 39 99  – – –  Other  6,5  A  
– Compounds containing in the structure a quinoline or isoqui ­
noline ring-system (whether or not hydrogenated), not further 
fused  
2933 41 00  – –  Levorphanol (INN) and its salts  0  A  
2933 49  – –  OtherEN  L 186/348 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2933 49 10  – – –  Halogen derivatives of quinoline; quinolinecarboxylic acid 
derivatives  5,5  A  
2933 49 30  – – –  Dextromethorphan (INN) and its salts  0  A  
2933 49 90  – – –  Other  6,5  A  
– Compounds containing a pyrimidine ring (whether or not 
hydrogenated) or piperazine ring in the structure  
2933 52 00  – –  Malonylurea (barbituric acid) and its salts  6,5  A  
2933 53  – –  Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital 
(INN), butobarbital, cyclobarbital (INN), methylphenobarbital 
(INN), pentobarbital (INN), phenobarbital (INN), secbuta ­
barbital (INN), secobarbital (INN) and vinylbital (INN); salts 
thereof  
2933 53 10  – – –  Phenobarbital (INN), barbital (INN), and their salts  0  A  
2933 53 90  – – –  Other  6,5  A  
2933 54 00  – –  Other derivatives of malonylurea (barbituric acid); salts thereof  6,5  A  
2933 55 00  – –  Loprazolam (INN), mecloqualone (INN), methaqualone (INN) 
and zipeprol (INN); salts thereof  0 A  
2933 59  – –  Other  
2933 59 10  – – –  Diazinon (ISO)  0  A  
2933 59 20  – – –  1,4-Diazabicyclo[2.2.2]octane (triethylenediamine)  0  A  
2933 59 95  – – –  Other  6,5  A  
– Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure  
2933 61 00  – –  Melamine  6,5  B3  
2933 69  – –  Other  
2933 69 10  – – –  Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro- 
1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitra ­
mine)  5,5  A  
2933 69 40  – – –  Methenamine (INN) (hexamethylenetetramine); 2,6-di-tert- 
butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamino]phenol  0 A  
2933 69 80  – – –  Other  6,5  A  
– Lactams  
2933 71 00  – –  6-Hexanelactam (epsilon-caprolactam)  6,5  A  
2933 72 00  – –  Clobazam (INN) and methyprylon (INN)  0  AEN  12.6.2020 Official Journal of the European Union L 186/349
 
CN 2012  Description  Base rate  Category  Comment  
2933 79 00  – –  Other lactams  6,5  A  
– Other  
2933 91  – –  Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 
clonazepam (INN), clorazepate, delorazepam (INN), diazepam 
(INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam 
(INN), flunitrazepam (INN), flurazepam (INN), halazepam 
(INN), lorazepam (INN), lormetazepam (INN), mazindol 
(INN), medazepam (INN), midazolam (INN), nimetazepam 
(INN), nitrazepam (INN), nordazepam (INN), oxazepam 
(INN), pinazepam (INN), prazepam (INN), pyrovalerone 
(INN), temazepam (INN), tetrazepam (INN) and triazolam 
(INN); salts thereof  
2933 91 10  – – –  Chlordiazepoxide (INN)  0  A  
2933 91 90  – – –  Other  6,5  A  
2933 99  – –  Other  
2933 99 20  – – –  Indole, 3-methylindole (skatole), 6-allyl-6,7-dihydro-5H- 
dibenz 
[c,e]azepine (azapetine), phenindamine (INN) and their salts; 
imipramine hydrochloride (INNM)  5,5  A  
2933 99 50  – – –  2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol  0  A  
2933 99 80  – – –  Other  6,5  A  
2934  Nucleic acids and their salts, whether or not chemically defined; 
other heterocyclic compounds  
2934 10 00  –  Compounds containing an unfused thiazole ring (whether or 
not hydrogenated) in the structure  6,5  A  
2934 20  –  Compounds containing in the structure a benzothiazole ring- 
system (whether or not hydrogenated), not further fused  
2934 20 20  – –  Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mer ­
captobenzothiazole) and its salts  6,5  A  
2934 20 80  – –  Other  6,5  A  
2934 30  –  Compounds containing in the structure a phenothiazine ring- 
system (whether or not hydrogenated), not further fused  
2934 30 10  – –  Thiethylperazine (INN); thioridazine (INN) and its salts  0  A  
2934 30 90  – –  Other  6,5  A  
– Other  
2934 91 00  – –  Aminorex (INN), brotizolam (INN), clotiazepam (INN), clox ­
azolam (INN), dextromoramide (INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline 
(INN), phendimetrazine (INN), phenmetrazine (INN) and 
sufentanil (INN); salts thereof  0 A  
2934 99  – –  OtherEN  L 186/350 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2934 99 60  – – –  Chlorprothixene (INN); thenalidine (INN) and its tartrates and 
maleates; furazolidone (INN); 7-aminocephalosporanic acid; 
salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2- 
formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabi ­
cyclo[4.2.0]oct-2-ene-2-carboxylic acid; 1-[2-(1,3-dioxan-2- 
yl)ethyl]-2-methylpyridinium bromide  0 A  
2934 99 90  – – –  Other  6,5  A  
2935 00  Sulphonamides  
2935 00 30  –  3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo- 
1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7- 
sulphonamide; metosulam (ISO)  0 A  
2935 00 90  –  Other  6,5  B3  
XI. PROVITAMINS, VITAMINS AND HORMONES  
2936  Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used 
primarily as vitamins, and intermixtures of the foregoing, 
whether or not in any solvent  
– Vitamins and their derivatives, unmixed  
2936 21 00  – –  Vitamins A and their derivatives  0  A  
2936 22 00  – –  Vitamin B1 and its derivatives  0  A  
2936 23 00  – –  Vitamin B2 and its derivatives  0  A  
2936 24 00  – –  Dor DL-Pantothenic acid (vitamin B3 or vitamin B5) and its 
derivatives  0 A  
2936 25 00  – –  Vitamin B6 and its derivatives  0  A  
2936 26 00  – –  Vitamin B12 and its derivatives  0  A  
2936 27 00  – –  Vitamin C and its derivatives  0  A  
2936 28 00  – –  Vitamin E and its derivatives  0  A  
2936 29 00  – –  Other vitamins and their derivatives  0  A  
2936 90 00  –  Other, including natural concentrates  0  A  
2937  Hormones, prostaglandins, thromboxanes and leukotrienes, 
natural or reproduced by synthesis; derivatives and structural 
analogues thereof, including chain modified polypeptides, used 
primarily as hormones  
– Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues  
2937 11 00  – –  Somatotropin, its derivatives and structural analogues  0  A  
2937 12 00  – –  Insulin and its salts  0  A  
2937 19 00  – –  Other  0  A  
– Steroidal hormones, their derivatives and structural analogues  
2937 21 00  – –  Cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone)  0 A  
2937 22 00  – –  Halogenated derivatives of corticosteroidal hormones  0  AEN  12.6.2020 Official Journal of the European Union L 186/351
 
CN 2012  Description  Base rate  Category  Comment  
2937 23 00  – –  Oestrogens and progestogens  0  A  
2937 29 00  – –  Other  0  A  
2937 50 00  –  Prostaglandins, thromboxanes and leukotrienes, their derivatives 
and structural analogues  0 A  
2937 90 00  –  Other  0  A  
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL 
OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, 
ETHERS, ESTERS AND OTHER DERIVATIVES  
2938  Glycosides, natural or reproduced by synthesis, and their salts, 
ethers, esters and other derivatives  
2938 10 00  –  Rutoside (rutin) and its derivatives  6,5  A  
2938 90  –  Other  
2938 90 10  – –  Digitalis glycosides  6  A  
2938 90 30  – –  Glycyrrhizic acid and glycyrrhizates  5,7  A  
2938 90 90  – –  Other  6,5  A  
2939  Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives  
– Alkaloids of opium and their derivatives; salts thereof  
2939 11 00  – –  Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, nico ­
morphine (INN), oxycodone (INN), oxymorphone (INN), phol ­
codine (INN), thebacon (INN) and thebaine; salts thereof  0 A  
2939 19 00  – –  Other  0  A  
2939 20 00  –  Alkaloids of cinchona and their derivatives; salts thereof  0  A  
2939 30 00  –  Caffeine and its salts  0  A  
– Ephedrines and their salts  
2939 41 00  – –  Ephedrine and its salts  0  A  
2939 42 00  – –  Pseudoephedrine (INN) and its salts  0  A  
2939 43 00  – –  Cathine (INN) and its salts  0  A  
2939 44 00  – –  Norephedrine and its salts  0  A  
2939 49 00  – –  Other  0  A  
– Theophylline and aminophylline (theophylline-ethylenediamine) 
and their derivatives; salts thereof  
2939 51 00  – –  Fenetylline (INN) and its salts  0  A  
2939 59 00  – –  Other  0  A  
– Alkaloids of rye ergot and their derivatives; salts thereof  
2939 61 00  – –  Ergometrine (INN) and its salts  0  A  
2939 62 00  – –  Ergotamine (INN) and its salts  0  A  
2939 63 00  – –  Lysergic acid and its salts  0  AEN  L 186/352 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
2939 69 00  – –  Other  0  A  
– Other  
2939 91 00  – –  Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof  0 A  
2939 99 00  – –  Other  0  A  
XIII. OTHER ORGANIC COMPOUNDS  
2940 00 00  Sugars, chemically pure, other than sucrose, lactose, maltose, 
glucose and fructose; sugar ethers, sugar acetals and sugar 
esters, and their salts, other than products of heading 2937, 
2938 or 2939  6,5  B3  
2941  Antibiotics  
2941 10 00  –  Penicillins and their derivatives with a penicillanic acid structure; 
salts thereof  0 A  
2941 20  –  Streptomycins and their derivatives; salts thereof  
2941 20 30  – –  Dihydrostreptomycin, its salts, esters and hydrates  5,3  A  
2941 20 80  – –  Other  0  A  
2941 30 00  –  Tetracyclines and their derivatives; salts thereof  0  A  
2941 40 00  –  Chloramphenicol and its derivatives; salts thereof  0  A  
2941 50 00  –  Erythromycin and its derivatives; salts thereof  0  A  
2941 90 00  –  Other  0  A  
2942 00 00  Other organic compounds  6,5  A  
30  CHAPTER 30 - PHARMACEUTICAL PRODUCTS  
3001  Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal substances prepared for therapeutic 
or prophylactic uses, not elsewhere specified or included  
3001 20  –  Extracts of glands or other organs or of their secretions  
3001 20 10  – –  Of human origin  0  A  
3001 20 90  – –  Other  0  A  
3001 90  –  Other  
3001 90 20  – –  Of human origin  0  A  
– –  Other  
3001 90 91  – – –  Heparin and its salts  0  A  
3001 90 98  – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/353
 
CN 2012  Description  Base rate  Category  Comment  
3002  Human blood; animal blood prepared for therapeutic, prophy ­
lactic or diagnostic uses; antisera, other blood fractions and 
immunological products, whether or not modified or obtained 
by means of biotechnological processes; vaccines, toxins, 
cultures of micro-organisms (excluding yeasts) and similar 
products  
3002 10  –  Antisera, other blood fractions and immunological products, 
whether or not modified or obtained by means of biotech ­
nological processes  
3002 10 10  – –  Antisera  0  A  
– –  Other  
3002 10 91  – – –  Haemoglobin, blood globulins and serum globulins  0  A  
– – –  Other  
3002 10 95  – – – –  Of human origin  0  A  
3002 10 99  – – – –  Other  0  A  
3002 20 00  –  Vaccines for human medicine  0  A  
3002 30 00  –  Vaccines for veterinary medicine  0  A  
3002 90  –  Other  
3002 90 10  – –  Human blood  0  A  
3002 90 30  – –  Animal blood prepared for therapeutic, prophylactic or diag ­
nostic uses  0 A  
3002 90 50  – –  Cultures of micro-organisms  0  A  
3002 90 90  – –  Other  0  A  
3003  Medicaments (excluding goods of heading 3002, 3005 or 3006) 
consisting of two or more constituents which have been mixed 
together for therapeutic or prophylactic uses, not put up in 
measured doses or in forms or packings for retail sale  
3003 10 00  –  Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  0 A  
3003 20 00  –  Containing other antibiotics  0  A  
– Containing hormones or other products of heading 2937 but 
not containing antibiotics  
3003 31 00  – –  Containing insulin  0  A  
3003 39 00  – –  Other  0  A  
3003 40 00  –  Containing alkaloids or derivatives thereof but not containing 
hormones or other products of heading 2937 or antibiotics  0 A  
3003 90 00  –  Other  0  AEN  L 186/354 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3004  Medicaments (excluding goods of heading 3002, 3005 or 3006) 
consisting of mixed or unmixed products for therapeutic or 
prophylactic uses, put up in measured doses (including those in 
the form of transdermal administration systems) or in forms or 
packings for retail sale  
3004 10 00  –  Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  0 A  
3004 20 00  –  Containing other antibiotics  0  A  
– Containing hormones or other products of heading 2937 but 
not containing antibiotics  
3004 31 00  – –  Containing insulin  0  A  
3004 32 00  – –  Containing corticosteroid hormones, their derivatives or 
structural analogues  0 A  
3004 39 00  – –  Other  0  A  
3004 40 00  –  Containing alkaloids or derivatives thereof but not containing 
hormones, other products of heading 2937 or antibiotics  0 A  
3004 50 00  –  Other medicaments containing vitamins or other products of 
heading 2936  0 A  
3004 90 00  –  Other  0  A  
3005  Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated 
with pharmaceutical substances or put up in forms or packings 
for retail sale for medical, surgical, dental or veterinary purposes  
3005 10 00  –  Adhesive dressings and other articles having an adhesive layer  0  A  
3005 90  –  Other  
3005 90 10  – –  Wadding and articles of wadding  0  A  
– –  Other  
– – –  Of textile materials  
3005 90 31  – – – –  Gauze and articles of gauze  0  A  
3005 90 50  – – – –  Other  0  A  
3005 90 99  – – –  Other  0  A  
3006  Pharmaceutical goods specified in note 4 to this chapter  
3006 10  –  Sterile surgical catgut, similar sterile suture materials (including 
sterile absorbable surgical or dental yarns) and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and 
sterile laminaria tents; sterile absorbable surgical or dental 
haemostatics; sterile surgical or dental adhesion barriers, 
whether or not absorbable  
3006 10 10  – –  Sterile surgical catgut  0  AEN  12.6.2020 Official Journal of the European Union L 186/355
 
CN 2012  Description  Base rate  Category  Comment  
3006 10 30  – –  Sterile surgical or dental adhesion barriers, whether or not 
absorbable  0 A  
3006 10 90  – –  Other  0  A  
3006 20 00  –  Blood-grouping reagents  0  A  
3006 30 00  –  Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient  0 A  
3006 40 00  –  Dental cements and other dental fillings; bone reconstruction 
cements  0 A  
3006 50 00  –  First-aid boxes and kits  0  A  
3006 60 00  –  Chemical contraceptive preparations based on hormones, on 
other products of heading 2937 or on spermicides  0 A  
3006 70 00  –  Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical oper ­
ations or physical examinations or as a coupling agent between 
the body and medical instruments  0 A  
– Other  
3006 91 00  – –  Appliances identifiable for ostomy use  0  A  
3006 92 00  – –  Waste pharmaceuticals  0  A  
31  CHAPTER 31 - FERTILISERS  
3101 00 00  Animal or vegetable fertilisers, whether or not mixed together or 
chemically treated; fertilisers produced by the mixing or chemical 
treatment of animal or vegetable products  0 A  
3102  Mineral or chemical fertilisers, nitrogenous  
3102 10  –  Urea, whether or not in aqueous solution  
3102 10 10  – –  Urea containing more than 45 % by weight of nitrogen on 
the dry anhydrous product  6,5  B3  
3102 10 90  – –  Other  6,5  B3  
– Ammonium sulphate; double salts and mixtures of ammonium 
sulphate and ammonium nitrate  
3102 21 00  – –  Ammonium sulphate  6,5  B3  
3102 29 00  – –  Other  6,5  B3  
3102 30  –  Ammonium nitrate, whether or not in aqueous solution  
3102 30 10  – –  In aqueous solution  6,5  B3  
3102 30 90  – –  Other  6,5  B3  
3102 40  –  Mixtures of ammonium nitrate with calcium carbonate or other 
inorganic non-fertilising substances  
3102 40 10  – –  With a nitrogen content not exceeding 28 % by weight  6,5  B3  
3102 40 90  – –  With a nitrogen content exceeding 28 % by weight  6,5  B3  
3102 50  –  Sodium nitrate  
3102 50 10  – –  Natural sodium nitrate  0  AEN  L 186/356 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3102 50 90  – –  Other  6,5  B3  
3102 60 00  –  Double salts and mixtures of calcium nitrate and ammonium 
nitrate  6,5  B3  
3102 80 00  –  Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution  6,5  B3  
3102 90 00  –  Other, including mixtures not specified in the foregoing 
subheadings  6,5  B3  
3103  Mineral or chemical fertilisers, phosphatic  
3103 10  –  Superphosphates  
3103 10 10  – –  Containing more than 35 % by weight of diphosphorus pen ­
taoxide  4,8  A  
3103 10 90  – –  Other  4,8  A  
3103 90 00  –  Other  0  A  
3104  Mineral or chemical fertilisers, potassic  
3104 20  –  Potassium chloride  
3104 20 10  – –  With a potassium content evaluated as K  2 O, by weight, not 
exceeding 40 % on the dry anhydrous product  0 A  
3104 20 50  – –  With a potassium content evaluated as K  2 O, by weight, 
exceeding 40 % but not exceeding 62 % on the dry 
anhydrous product  0 A  
3104 20 90  – –  With a potassium content evaluated as K  2 O, by weight, 
exceeding 62 % on the dry anhydrous product  0 A  
3104 30 00  –  Potassium sulphate  0  A  
3104 90 00  –  Other  0  A  
3105  Mineral or chemical fertilisers containing two or three of the 
fertilising elements nitrogen, phosphorus and potassium; other 
fertilisers; goods of this chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg  
3105 10 00  –  Goods of this chapter in tablets or similar forms or in packages 
of a gross weight not exceeding 10 kg  6,5  B3  
3105 20  –  Mineral or chemical fertilisers containing the three fertilising 
elements nitrogen, phosphorus and potassium  
3105 20 10  – –  With a nitrogen content exceeding 10 % by weight on the dry 
anhydrous product  6,5  B3  
3105 20 90  – –  Other  6,5  B3  
3105 30 00  –  Diammonium hydrogenorthophosphate (diammonium phos ­
phate)  6,5  B3  
3105 40 00  –  Ammonium dihydrogenorthophosphate (monoammonium 
phosphate) and mixtures thereof with diammonium hydroge ­
northophosphate (diammonium phosphate)  6,5  B3  
– Other mineral or chemical fertilisers containing the two ferti ­
lising elements nitrogen and phosphorus  
3105 51 00  – –  Containing nitrates and phosphates  6,5  B3EN  12.6.2020 Official Journal of the European Union L 186/357
 
CN 2012  Description  Base rate  Category  Comment  
3105 59 00  – –  Other  6,5  B3  
3105 60 00  –  Mineral or chemical fertilisers containing the two fertilising 
elements phosphorus and potassium  3,2  A  
3105 90  –  Other  
3105 90 10  – –  Natural potassic sodium nitrate, consisting of a natural 
mixture of sodium nitrate and potassium nitrate (the 
proportion of potassium nitrate may be as high as 44 %), 
of a total nitrogen content not exceeding 16,3 % by weight 
on the dry anhydrous product  0 A  
– –  Other  
3105 90 91  – – –  With a nitrogen content exceeding 10 % by weight on the 
dry anhydrous product  6,5  B3  
3105 90 99  – – –  Other  3,2  A  
32  CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS 
AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER 
COLOURING MATTER; PAINTS AND VARNISHES; PUTTY 
AND OTHER MASTICS; INKS  
3201  Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esters and other derivatives  
3201 10 00  –  Quebracho extract  0  A  
3201 20 00  –  Wattle extract  3  B3  
3201 90  –  Other  
3201 90 20  – –  Sumach extract, vallonia extract, oak extract or chestnut 
extract  5,8  B5  
3201 90 90  – –  Other  5,3  A  
3202  Synthetic organic tanning substances; inorganic tanning 
substances; tanning preparations, whether or not containing 
natural tanning substances; enzymatic preparations for pre- 
tanning  
3202 10 00  –  Synthetic organic tanning substances  5,3  A  
3202 90 00  –  Other  5,3  A  
3203 00  Colouring matter of vegetable or animal origin (including dyeing 
extracts but excluding animal black), whether or not chemically 
defined; preparations as specified in note 3 to this chapter based 
on colouring matter of vegetable or animal origin  
3203 00 10  –  Colouring matter of vegetable origin and preparations based 
thereon  0 A  
3203 00 90  –  Colouring matter of animal origin and preparations based 
thereon  2,5  A  
3204  Synthetic organic colouring matter, whether or not chemically 
defined; preparations as specified in note 3 to this chapter 
based on synthetic organic colouring matter; synthetic organic 
products of a kind used as fluorescent brightening agents or as 
luminophores, whether or not chemically defined  
– Synthetic organic colouring matter and preparations based 
thereon as specified in note 3 to this chapter  
3204 11 00  – –  Disperse dyes and preparations based thereon  6,5  B5EN  L 186/358 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3204 12 00  – –  Acid dyes, whether or not premetallised, and preparations 
based thereon; mordant dyes and preparations based thereon  6,5  B5  
3204 13 00  – –  Basic dyes and preparations based thereon  6,5  B5  
3204 14 00  – –  Direct dyes and preparations based thereon  6,5  B5  
3204 15 00  – –  Vat dyes (including those usable in that state as pigments) and 
preparations based thereon  6,5  B5  
3204 16 00  – –  Reactive dyes and preparations based thereon  6,5  B5  
3204 17 00  – –  Pigments and preparations based thereon  6,5  B5  
3204 19 00  – –  Other, including mixtures of colouring matter of two or more 
of the subheadings 3204 11 to 3204 19  6,5  B5  
3204 20 00  –  Synthetic organic products of a kind used as fluorescent 
brightening agents  6 B5  
3204 90 00  –  Other  6,5  B5  
3205 00 00  Colour lakes; preparations as specified in note 3 to this chapter 
based on colour lakes  6,5  A  
3206  Other colouring matter; preparations as specified in note 3 to 
this chapter, other than those of heading 3203, 3204 or 3205; 
inorganic products of a kind used as luminophores, whether or 
not chemically defined  
– Pigments and preparations based on titanium dioxide  
3206 11 00  – –  Containing 80 % or more by weight of titanium dioxide 
calculated on the dry matter  6 B5  
3206 19 00  – –  Other  6,5  B5  
3206 20 00  –  Pigments and preparations based on chromium compounds  6,5  B5  
– Other colouring matter and other preparations  
3206 41 00  – –  Ultramarine and preparations based thereon  6,5  B5  
3206 42 00  – –  Lithopone and other pigments and preparations based on zinc 
sulphide  6,5  B5  
3206 49  – –  Other  
3206 49 10  – – –  Magnetite  0  A  
3206 49 70  – – –  Other  6,5  B5  
3206 50 00  –  Inorganic products of a kind used as luminophores  5,3  B3  
3207  Prepared pigments, prepared opacifiers and prepared colours, 
vitrifiable enamels and glazes, engobes (slips), liquid lustres and 
similar preparations, of a kind used in the ceramic, enamelling or 
glass industry; glass frit and other glass, in the form of powder, 
granules or flakes  
3207 10 00  –  Prepared pigments, prepared opacifiers, prepared colours and 
similar preparations  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/359
 
CN 2012  Description  Base rate  Category  Comment  
3207 20  –  Vitrifiable enamels and glazes, engobes (slips) and similar prep ­
arations  
3207 20 10  – –  Engobes (slips)  5,3  A  
3207 20 90  – –  Other  6,3  A  
3207 30 00  –  Liquid lustres and similar preparations  5,3  A  
3207 40  –  Glass frit and other glass, in the form of powder, granules or 
flakes  
3207 40 40  – –  Glass in the form of flakes of a length of 0,1 mm or more but 
not exceeding 3,5 mm and of a thickness of 2 micrometres 
or more but not exceeding 5 micrometres; glass, in the form 
of powder or granules, containing by weight 99 % or more of 
silicon dioxide  0 A  
3207 40 85  – –  Other  3,7  A  
3208  Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in a non-aqueous medium; solutions as 
defined in note 4 to this chapter  
3208 10  –  Based on polyesters  
3208 10 10  – –  Solutions as defined in note 4 to this chapter  6,5  A  
3208 10 90  – –  Other  6,5  A  
3208 20  –  Based on acrylic or vinyl polymers  
3208 20 10  – –  Solutions as defined in note 4 to this chapter  6,5  A  
3208 20 90  – –  Other  6,5  A  
3208 90  –  Other  
– –  Solutions as defined in note 4 to this chapter  
3208 90 11  – – –  Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'- 
methylenedicyclohexyl diisocyanate, in the form of a 
solution in N,N-dimethylacetamide, containing by 
weight 48 % or more of polymer  0 A  
3208 90 13  – – –  Copolymer of p-cresol and divinylbenzene, in the form of a 
solution in N,N-dimethylacetamide, containing by 
weight 48 % or more of polymer  0 A  
3208 90 19  – – –  Other  6,5  A  
– –  Other  
3208 90 91  – – –  Based on synthetic polymers  6,5  A  
3208 90 99  – – –  Based on chemically modified natural polymers  6,5  A  
3209  Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in an aqueous medium  
3209 10 00  –  Based on acrylic or vinyl polymers  6,5  A  
3209 90 00  –  Other  6,5  AEN  L 186/360 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3210 00  Other paints and varnishes (including enamels, lacquers and 
distempers); prepared water pigments of a kind used for 
finishing leather  
3210 00 10  –  Oil paints and varnishes (including enamels and lacquers)  6,5  A  
3210 00 90  –  Other  6,5  A  
3211 00 00  Prepared driers  6,5  A  
3212  Pigments (including metallic powders and flakes) dispersed in 
non-aqueous media, in liquid or paste form, of a kind used in 
the manufacture of paints (including enamels); stamping foils; 
dyes and other colouring matter put up in forms or packings 
for retail sale  
3212 10 00  –  Stamping foils  6,5  A  
3212 90 00  –  Other  6,5  A  
3213  Artists', students' or signboard painters' colours, modifying tints, 
amusement colours and the like, in tablets, tubes, jars, bottles, 
pans or in similar forms or packings  
3213 10 00  –  Colours in sets  6,5  A  
3213 90 00  –  Other  6,5  A  
3214  Glaziers' putty, grafting putty, resin cements, caulking compounds 
and other mastics; painters' fillings; non-refractory surfacing prep ­
arations for façades, indoor walls, floors, ceilings or the like  
3214 10  –  Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters' fillings  
3214 10 10  – –  Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics  5 A  
3214 10 90  – –  Painters' fillings  5  A  
3214 90 00  –  Other  5  A  
3215  Printing ink, writing or drawing ink and other inks, whether or 
not concentrated or solid  
– Printing ink  
3215 11 00  – –  Black  6,5  A  
3215 19 00  – –  Other  6,5  A  
3215 90 00  –  Other  6,5  A  
33  CHAPTER 33 - ESSENTIAL OILS AND RESINOIDS; 
PERFUMERY, COSMETIC OR TOILET PREPARATIONS  
3301  Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleoresins; concentrates of 
essential oils in fats, in fixed oils, in waxes or the like, obtained 
by enfleurage or maceration; terpenic by-products of the deter ­
penation of essential oils; aqueous distillates and aqueous 
solutions of essential oils  
– Essential oils of citrus fruit  
3301 12  – –  Of orangeEN  12.6.2020 Official Journal of the European Union L 186/361
 
CN 2012  Description  Base rate  Category  Comment  
3301 12 10  – – –  Not deterpenated  7  A  
3301 12 90  – – –  Deterpenated  4,4  A  
3301 13  – –  Of lemon  
3301 13 10  – – –  Not deterpenated  7  A  
3301 13 90  – – –  Deterpenated  4,4  A  
3301 19  – –  Other  
3301 19 20  – – –  Not deterpenated  7  A  
3301 19 80  – – –  Deterpenated  4,4  A  
– Essential oils other than those of citrus fruit  
3301 24  – –  Of peppermint ( Mentha piperita ) 
3301 24 10  – – –  Not deterpenated  0  A  
3301 24 90  – – –  Deterpenated  2,9  A  
3301 25  – –  Of other mints  
3301 25 10  – – –  Not deterpenated  0  A  
3301 25 90  – – –  Deterpenated  2,9  A  
3301 29  – –  Other  
– – –  Of clove, niaouli and ylang-ylang  
3301 29 11  – – – –  Not deterpenated  0  A  
3301 29 31  – – – –  Deterpenated  2,3  A  
– – –  Other  
3301 29 41  – – – –  Not deterpenated  0  A  
– – – –  Deterpenated  
3301 29 71  – – – – –  Of geranium; of jasmin; of vetiver  2,3  A  
3301 29 79  – – – – –  Of lavender or of lavandin  2,9  A  
3301 29 91  – – – – –  Other  2,3  A  
3301 30 00  –  Resinoids  2  A  
3301 90  –  Other  
3301 90 10  – –  Terpenic by-products of the deterpenation of essential oils  2,3  A  
– –  Extracted oleoresins  
3301 90 21  – – –  Of liquorice and hops  3,2  A  
3301 90 30  – – –  Other  0  A  
3301 90 90  – –  Other  3  A  
3302  Mixtures of odoriferous substances and mixtures (including 
alcoholic solutions) with a basis of one or more of these 
substances, of a kind used as raw materials in industry; other 
preparations based on odoriferous substances, of a kind used 
for the manufacture of beveragesEN  L 186/362 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3302 10  –  Of a kind used in the food or drink industries  
– –  Of a kind used in the drink industries  
– – –  Preparations containing all flavouring agents characterising a 
beverage  
3302 10 10  – – – –  Of an actual alcoholic strength by volume exceeding 0,5 %  17,3 MIN 1 EUR/ 
%vol/hl  A  
– – – –  Other  
3302 10 21  – – – – –  Containing no milkfats, sucrose, isoglucose, glucose or 
starch or containing, by weight, less than 1,5 % 
milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch  12,8  A  
3302 10 29  – – – – –  Other  9 + EA  B7  
3302 10 40  – – –  Other  0  A  
3302 10 90  – –  Of a kind used in the food industries  0  A  
3302 90  –  Other  
3302 90 10  – –  Alcoholic solutions  0  A  
3302 90 90  – –  Other  0  A  
3303 00  Perfumes and toilet waters  
3303 00 10  –  Perfumes  0  A  
3303 00 90  –  Toilet waters  0  A  
3304  Beauty or make-up preparations and preparations for the care of 
the skin (other than medicaments), including sunscreen or suntan 
preparations; manicure or pedicure preparations  
3304 10 00  –  Lip make-up preparations  0  A  
3304 20 00  –  Eye make-up preparations  0  A  
3304 30 00  –  Manicure or pedicure preparations  0  A  
– Other  
3304 91 00  – –  Powders, whether or not compressed  0  A  
3304 99 00  – –  Other  0  A  
3305  Preparations for use on the hair  
3305 10 00  –  Shampoos  0  A  
3305 20 00  –  Preparations for permanent waving or straightening  0  A  
3305 30 00  –  Hair lacquers  0  A  
3305 90 00  –  Other  0  A  
3306  Preparations for oral or dental hygiene, including denture fixative 
pastes and powders; yarn used to clean between the teeth (dental 
floss), in individual retail packages  
3306 10 00  –  Dentifrices  0  A  
3306 20 00  –  Yarn used to clean between the teeth (dental floss)  4  AEN  12.6.2020 Official Journal of the European Union L 186/363
 
CN 2012  Description  Base rate  Category  Comment  
3306 90 00  –  Other  0  A  
3307  Pre-shave, shaving or aftershave preparations, personal 
deodorants, bath preparations, depilatories and other perfumery, 
cosmetic or toilet preparations, not elsewhere specified or 
included; prepared room deodorisers, whether or not perfumed 
or having disinfectant properties  
3307 10 00  –  Pre-shave, shaving or aftershave preparations  6,5  A  
3307 20 00  –  Personal deodorants and antiperspirants  6,5  A  
3307 30 00  –  Perfumed bath salts and other bath preparations  6,5  A  
– Preparations for perfuming or deodorising rooms, including 
odoriferous preparations used during religious rites  
3307 41 00  – –  ‘Agarbatti’ and other odoriferous preparations which operate 
by burning  6,5  A  
3307 49 00  – –  Other  6,5  A  
3307 90 00  –  Other  6,5  A  
34  CHAPTER 34 - SOAP, ORGANIC SURFACE-ACTIVE AGENTS, 
WASHING PREPARATIONS, LUBRICATING PREPARATIONS, 
ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR 
SCOURING PREPARATIONS, CANDLES AND SIMILAR 
ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ AND 
DENTAL PREPARATIONS WITH A BASIS OF PLASTER  
3401  Soap; organic surface-active products and preparations for use as 
soap, in the form of bars, cakes, moulded pieces or shapes, 
whether or not containing soap; organic surface-active products 
and preparations for washing the skin, in the form of liquid or 
cream and put up for retail sale, whether or not containing soap; 
paper, wadding, felt and nonwovens, impregnated, coated or 
covered with soap or detergent  
– Soap and organic surface-active products and preparations, in 
the form of bars, cakes, moulded pieces or shapes, and paper, 
wadding, felt and nonwovens, impregnated, coated or covered 
with soap or detergent  
3401 11 00  – –  For toilet use (including medicated products)  0  A  
3401 19 00  – –  Other  0  A  
3401 20  –  Soap in other forms  
3401 20 10  – –  Flakes, wafers, granules or powders  0  A  
3401 20 90  – –  Other  0  A  
3401 30 00  –  Organic surface-active products and preparations for washing 
the skin, in the form of liquid or cream and put up for retail 
sale, whether or not containing soap  4 AEN  L 186/364 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3402  Organic surface-active agents (other than soap); surface-active 
preparations, washing preparations (including auxiliary washing 
preparations) and cleaning preparations, whether or not 
containing soap, other than those of heading 3401  
– Organic surface-active agents, whether or not put up for retail 
sale  
3402 11  – –  Anionic  
3402 11 10  – – –  Aqueous solution containing by weight 30 % or more but 
not more than 50 % of disodium alkyl [oxydi(benzenesul ­
phonate)]  0 A  
3402 11 90  – – –  Other  4  A  
3402 12 00  – –  Cationic  4  A  
3402 13 00  – –  Non-ionic  4  A  
3402 19 00  – –  Other  4  A  
3402 20  –  Preparations put up for retail sale  
3402 20 20  – –  Surface-active preparations  4  A  
3402 20 90  – –  Washing preparations and cleaning preparations  4  A  
3402 90  –  Other  
3402 90 10  – –  Surface-active preparations  4  A  
3402 90 90  – –  Washing preparations and cleaning preparations  4  A  
3403  Lubricating preparations (including cutting-oil preparations, bolt 
or nut release preparations, anti-rust or anti-corrosion prep ­
arations and mould-release preparations, based on lubricants) 
and preparations of a kind used for the oil or grease treatment 
of textile materials, leather, furskins or other materials, but 
excluding preparations containing, as basic constituents, 70 % 
or more by weight of petroleum oils or of oils obtained from 
bituminous minerals  
– Containing petroleum oils or oils obtained from bituminous 
minerals  
3403 11 00  – –  Preparations for the treatment of textile materials, leather, 
furskins or other materials  4,6  A  
3403 19  – –  Other  
3403 19 10  – – –  Containing 70 % or more by weight of petroleum oils or of 
oils obtained from bituminous minerals but not as the basic 
constituent  6,5  A  
3403 19 90  – – –  Other  4,6  A  
– Other  
3403 91 00  – –  Preparations for the treatment of textile materials, leather, 
furskins or other materials  4,6  AEN  12.6.2020 Official Journal of the European Union L 186/365
 
CN 2012  Description  Base rate  Category  Comment  
3403 99 00  – –  Other  4,6  A  
3404  Artificial waxes and prepared waxes  
3404 20 00  –  Of poly(oxyethylene) (polyethylene glycol)  0  A  
3404 90 00  –  Other  0  A  
3405  Polishes and creams, for footwear, furniture, floors, coachwork, 
glass or metal, scouring pastes and powders and similar prep ­
arations (whether or not in the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular rubber, impregnated, 
coated or covered with such preparations), excluding waxes of 
heading 3404  
3405 10 00  –  Polishes, creams and similar preparations, for footwear or 
leather  0 A  
3405 20 00  –  Polishes, creams and similar preparations, for the maintenance 
of wooden furniture, floors or other woodwork  0 A  
3405 30 00  –  Polishes and similar preparations for coachwork, other than 
metal polishes  0 A  
3405 40 00  –  Scouring pastes and powders and other scouring preparations  0  A  
3405 90  –  Other  
3405 90 10  – –  Metal polishes  0  A  
3405 90 90  – –  Other  0  A  
3406 00 00  Candles, tapers and the like  0  A  
3407 00 00  Modelling pastes, including those put up for children's 
amusement; preparations known as ‘dental wax’ or as ‘dental 
impression compounds’, put up in sets, in packings for retail 
sale or in plates, horseshoe shapes, sticks or similar forms; 
other preparations for use in dentistry, with a basis of plaster 
(of calcined gypsum or calcium sulphate)  0 A  
35  CHAPTER 35 - ALBUMINOIDAL SUBSTANCES; MODIFIED 
STARCHES; GLUES; ENZYMES  
3501  Casein, caseinates and other casein derivatives; casein glues  
3501 10  –  Casein  
3501 10 10  – –  For the manufacture of regenerated textile fibres  0  A  
3501 10 50  – –  For industrial uses other than the manufacture of foodstuffs or 
fodder  3,2  A  
3501 10 90  – –  Other  9  B3  
3501 90  –  Other  
3501 90 10  – –  Casein glues  8,3  A  
3501 90 90  – –  Other  6,4  AEN  L 186/366 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3502  Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80 % whey proteins, calculated 
on the dry matter), albuminates and other albumin derivatives  
– Egg albumin  
3502 11  – –  Dried  
3502 11 10  – – –  Unfit, or to be rendered unfit, for human consumption  0  A  
3502 11 90  – – –  Other  123,5 EUR/100 kg  B7  
3502 19  – –  Other  
3502 19 10  – – –  Unfit, or to be rendered unfit, for human consumption  0  A  
3502 19 90  – – –  Other  16,7 EUR/100 kg  B7  
3502 20  –  Milk albumin, including concentrates of two or more whey 
proteins  
3502 20 10  – –  Unfit, or to be rendered unfit, for human consumption  0  A  
– –  Other  
3502 20 91  – – –  Dried (for example, in sheets, scales, flakes, powder)  123,5 EUR/100 kg  B7  
3502 20 99  – – –  Other  16,7 EUR/100 kg  B7  
3502 90  –  Other  
– –  Albumins, other than egg albumin and milk albumin (lact ­
albumin)  
3502 90 20  – – –  Unfit, or to be rendered unfit, for human consumption  0  A  
3502 90 70  – – –  Other  6,4  B3  
3502 90 90  – –  Albuminates and other albumin derivatives  7,7  A  
3503 00  Gelatin (including gelatin in rectangular (including square) sheets, 
whether or not surface-worked or coloured) and gelatin deriva ­
tives; isinglass; other glues of animal origin, excluding casein glues 
of heading 3501  
3503 00 10  –  Gelatin and derivatives thereof  7,7  A  
3503 00 80  –  Other  7,7  A  
3504 00  Peptones and their derivatives; other protein substances and their 
derivatives, not elsewhere specified or included; hide powder, 
whether or not chromed  
3504 00 10  –  Concentrated milk proteins specified in additional note 1 to 
this chapter  3,4  A  
3504 00 90  –  Other  3,4  A  
3505  Dextrins and other modified starches (for example, pregelatinised 
or esterified starches); glues based on starches, or on dextrins or 
other modified starchesEN  12.6.2020 Official Journal of the European Union L 186/367
 
CN 2012  Description  Base rate  Category  Comment  
3505 10  –  Dextrins and other modified starches  
3505 10 10  – –  Dextrins  9 + 17,7 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
– –  Other modified starches  
3505 10 50  – – –  Starches, esterified or etherified  7,7  A  
3505 10 90  – – –  Other  9 + 17,7 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
3505 20  –  Glues  
3505 20 10  – –  Containing, by weight, less than 25 % of starches or dextrins 
or other modified starches  8,3 + 4,5 EUR/ 
100 kg MAX 11,5  B7  
3505 20 30  – –  Containing, by weight, 25 % or more but less than 55 % of 
starches or dextrins or other modified starches  8,3 + 8,9 EUR/ 
100 kg MAX 11,5  B7  
3505 20 50  – –  Containing, by weight, 55 % or more but less than 80 % of 
starches or dextrins or other modified starches  8,3 + 14,2 EUR/ 
100 kg MAX 11,5  B7  
3505 20 90  – –  Containing, by weight, 80 % or more of starches or dextrins 
or other modified starches  8,3 + 17,7 EUR/ 
100 kg MAX 11,5  B7  
3506  Prepared glues and other prepared adhesives, not elsewhere 
specified or included; products suitable for use as glues or 
adhesives, put up for retail sale as glues or adhesives, not 
exceeding a net weight of 1 kg  
3506 10 00  –  Products suitable for use as glues or adhesives, put up for retail 
sale as glues or adhesives, not exceeding a net weight of 1 kg  6,5  A  
– Other  
3506 91 00  – –  Adhesives based on polymers of headings 3901 to 3913 or 
on rubber  6,5  A  
3506 99 00  – –  Other  6,5  A  
3507  Enzymes; prepared enzymes not elsewhere specified or included  
3507 10 00  –  Rennet and concentrates thereof  6,3  B5  
3507 90  –  Other  
3507 90 30  – –  Lipoprotein lipase; aspergillus alkaline protease  0  A  
3507 90 90  – –  Other  6,3  B5  
36  CHAPTER 36 - EXPLOSIVES; PYROTECHNIC PRODUCTS; 
MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE 
PREPARATIONS  
3601 00 00  Propellent powders  5,7  A  
3602 00 00  Prepared explosives, other than propellent powders  6,5  A  
3603 00  Safety fuses; detonating fuses; percussion or detonating caps; 
igniters; electric detonatorsEN  L 186/368 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3603 00 10  –  Safety fuses; detonating fuses  6  A  
3603 00 90  –  Other  6,5  A  
3604  Fireworks, signalling flares, rain rockets, fog signals and other 
pyrotechnic articles  
3604 10 00  –  Fireworks  6,5  A  
3604 90 00  –  Other  6,5  A  
3605 00 00  Matches, other than pyrotechnic articles of heading 3604  6,5  A  
3606  Ferro-cerium and other pyrophoric alloys in all forms; articles of 
combustible materials as specified in note 2 to this chapter  
3606 10 00  –  Liquid or liquefied-gas fuels in containers of a kind used for 
filling or refilling cigarette or similar lighters and of a capacity 
not exceeding 300 cm  3 6,5  A  
3606 90  –  Other  
3606 90 10  – –  Ferro-cerium and other pyrophoric alloys in all forms  6  A  
3606 90 90  – –  Other  6,5  A  
37  CHAPTER 37 - PHOTOGRAPHIC OR CINEMATOGRAPHIC 
GOODS  
3701  Photographic plates and film in the flat, sensitised, unexposed, of 
any material other than paper, paperboard or textiles; instant 
print film in the flat, sensitised, unexposed, whether or not in 
packs  
3701 10 00  –  For X-ray  6,5  A  
3701 20 00  –  Instant print film  6,5  A  
3701 30 00  –  Other plates and film, with any side exceeding 255 mm  6,5  A  
– Other  
3701 91 00  – –  For colour photography (polychrome)  6,5  A  
3701 99 00  – –  Other  6,5  A  
3702  Photographic film in rolls, sensitised, unexposed, of any material 
other than paper, paperboard or textiles; instant print film in rolls, 
sensitised, unexposed  
3702 10 00  –  For X-ray  6,5  A  
– Other film, without perforations, of a width not 
exceeding 105 mm  
3702 31  – –  For colour photography (polychrome)  
3702 31 91  – – –  Colour negative film: - of a width of 75 mm or more but 
not exceeding 105 mm and - of a length of 100 m or more 
for the manufacture of instant-picture film-packs  0 A  
3702 31 97  – – –  Other  6,5  A  
3702 32  – –  Other, with silver halide emulsion  
– – –  Of a width not exceeding 35 mm  
3702 32 10  – – – –  Microfilm; film for the graphic arts  6,5  A  
3702 32 20  – – – –  Other  5,3  AEN  12.6.2020 Official Journal of the European Union L 186/369
 
CN 2012  Description  Base rate  Category  Comment  
3702 32 85  – – –  Of a width exceeding 35 mm  6,5  A  
3702 39 00  – –  Other  6,5  A  
– Other film, without perforations, of a width exceeding 105 mm  
3702 41 00  – –  Of a width exceeding 610 mm and of a length 
exceeding 200 m, for colour photography (polychrome)  6,5  A  
3702 42 00  – –  Of a width exceeding 610 mm and of a length 
exceeding 200 m, other than for colour photography  6,5  A  
3702 43 00  – –  Of a width exceeding 610 mm and of a length not exceeding 
200 m  6,5  A  
3702 44 00  – –  Of a width exceeding 105 mm but not exceeding 610 mm  6,5  A  
– Other film, for colour photography (polychrome)  
3702 52 00  – –  Of a width not exceeding 16 mm  5,3  A  
3702 53 00  – –  Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, for slides  5,3  A  
3702 54 00  – –  Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, other than for slides  5 A  
3702 55 00  – –  Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length exceeding 30 m  5,3  A  
3702 56 00  – –  Of a width exceeding 35 mm  6,5  A  
– Other  
3702 96  – –  Of a width not exceeding 35 mm and of a length not 
exceeding 30 m  
3702 96 10  – – –  Microfilm; film for the graphic arts  6,5  A  
3702 96 90  – – –  Other  5,3  A  
3702 97  – –  Of a width not exceeding 35 mm and of a length exceeding 
30 m  
3702 97 10  – – –  Microfilm; film for the graphic arts  6,5  A  
3702 97 90  – – –  Other  5,3  A  
3702 98 00  – –  Of a width exceeding 35 mm  6,5  A  
3703  Photographic paper, paperboard and textiles, sensitised, 
unexposed  
3703 10 00  –  In rolls of a width exceeding 610 mm  6,5  A  
3703 20 00  –  Other, for colour photography (polychrome)  6,5  A  
3703 90 00  –  Other  6,5  A  
3704 00  Photographic plates, film, paper, paperboard and textiles, exposed 
but not developed  
3704 00 10  –  Plates and film  0  A  
3704 00 90  –  Other  6,5  A  
3705  Photographic plates and film, exposed and developed, other than 
cinematographic filmEN  L 186/370 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3705 10 00  –  For offset reproduction  5,3  A  
3705 90  –  Other  
3705 90 10  – –  Microfilms  3,2  A  
3705 90 90  – –  Other  5,3  A  
3706  Cinematographic film, exposed and developed, whether or not 
incorporating soundtrack or consisting only of soundtrack  
3706 10  –  Of a width of 35 mm or more  
3706 10 20  – –  Consisting only of soundtrack; negatives; intermediate posi ­
tives  0 A  
3706 10 99  – –  Other positives  6,5 MAX 
5 EUR/100 m  A 
3706 90  –  Other  
3706 90 52  – –  Consisting only of soundtrack; negatives; intermediate posi ­
tives; newsreels  0 A  
– –  Other, of a width of  
3706 90 91  – – –  Less than 10 mm  0  A  
3706 90 99  – – –  10 mm or more  5,4 MAX 
3,5 EUR/100 m  A 
3707  Chemical preparations for photographic uses (other than 
varnishes, glues, adhesives and similar preparations); unmixed 
products for photographic uses, put up in measured portions or 
put up for retail sale in a form ready for use  
3707 10 00  –  Sensitising emulsions  6  A  
3707 90  –  Other  
3707 90 20  – –  Developers and fixers  6  A  
3707 90 90  – –  Other  6  A  
38  CHAPTER 38 - MISCELLANEOUS CHEMICAL PRODUCTS  
3801  Artificial graphite; colloidal or semi-colloidal graphite; prep ­
arations based on graphite or other carbon in the form of 
pastes, blocks, plates or other semi-manufactures  
3801 10 00  –  Artificial graphite  3,6  A  
3801 20  –  Colloidal or semi-colloidal graphite  
3801 20 10  – –  Colloidal graphite in suspension in oil; semi-colloidal graphite  6,5  A  
3801 20 90  – –  Other  4,1  A  
3801 30 00  –  Carbonaceous pastes for electrodes and similar pastes for 
furnace linings  5,3  A  
3801 90 00  –  Other  3,7  A  
3802  Activated carbon; activated natural mineral products; animal 
black, including spent animal black  
3802 10 00  –  Activated carbon  3,2  AEN  12.6.2020 Official Journal of the European Union L 186/371
 
CN 2012  Description  Base rate  Category  Comment  
3802 90 00  –  Other  5,7  A  
3803 00  Tall oil, whether or not refined  
3803 00 10  –  Crude  0  A  
3803 00 90  –  Other  4,1  A  
3804 00 00  Residual lyes from the manufacture of wood pulp, whether or not 
concentrated, desugared or chemically treated, including lignin 
sulphonates, but excluding tall oil of heading 3803  5 A  
3805  Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of coniferous 
woods; crude dipentene; sulphite turpentine and other crude 
para-cymene; pine oil containing alpha-terpineol as the main 
constituent  
3805 10  –  Gum, wood or sulphate turpentine oils  
3805 10 10  – –  Gum turpentine  4  A  
3805 10 30  – –  Wood turpentine  3,7  A  
3805 10 90  – –  Sulphate turpentine  3,2  A  
3805 90  –  Other  
3805 90 10  – –  Pine oil  3,7  A  
3805 90 90  – –  Other  3,4  A  
3806  Rosin and resin acids, and derivatives thereof; rosin spirit and 
rosin oils; run gums  
3806 10 00  –  Rosin and resin acids  5  A  
3806 20 00  –  Salts of rosin, of resin acids or of derivatives of rosin or resin 
acids, other than salts of rosin adducts  4,2  A  
3806 30 00  –  Ester gums  6,5  A  
3806 90 00  –  Other  4,2  A  
3807 00  Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, 
resin acids or on vegetable pitch  
3807 00 10  –  Wood tar  2,1  A  
3807 00 90  –  Other  4,6  A  
3808  Insecticides, rodenticides, fungicides, herbicides, anti-sprouting 
products and plant-growth regulators, disinfectants and similar 
products, put up in forms or packings for retail sale or as prep ­
arations or articles (for example, sulphur-treated bands, wicks and 
candles, and fly-papers)  
3808 50 00  –  Goods specified in subheading note 1 to this chapter  6  A  
– Other  
3808 91  – –  InsecticidesEN  L 186/372 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3808 91 10  – – –  Based on pyrethroids  6  A  
3808 91 20  – – –  Based on chlorinated hydrocarbons  6  A  
3808 91 30  – – –  Based on carbamates  6  A  
3808 91 40  – – –  Based on organophosphorus compounds  6  A  
3808 91 90  – – –  Other  6  A  
3808 92  – –  Fungicides  
– – –  Inorganic  
3808 92 10  – – – –  Preparations based on copper compounds  4,6  A  
3808 92 20  – – – –  Other  6  A  
– – –  Other  
3808 92 30  – – – –  Based on dithiocarbamates  6  A  
3808 92 40  – – – –  Based on benzimidazoles  6  A  
3808 92 50  – – – –  Based on diazoles or triazoles  6  A  
3808 92 60  – – – –  Based on diazines or morpholines  6  A  
3808 92 90  – – – –  Other  6  A  
3808 93  – –  Herbicides, anti-sprouting products and plant-growth regu ­
lators  
– – –  Herbicides  
3808 93 11  – – – –  Based on phenoxy-phytohormones  6  A  
3808 93 13  – – – –  Based on triazines  6  A  
3808 93 15  – – – –  Based on amides  6  A  
3808 93 17  – – – –  Based on carbamates  6  A  
3808 93 21  – – – –  Based on dinitroaniline derivatives  6  A  
3808 93 23  – – – –  Based on derivatives of urea, of uracil or of sulphonylurea  6  A  
3808 93 27  – – – –  Other  6  A  
3808 93 30  – – –  Anti-sprouting products  6  A  
3808 93 90  – – –  Plant-growth regulators  6,5  A  
3808 94  – –  Disinfectants  
3808 94 10  – – –  Based on quaternary ammonium salts  6  A  
3808 94 20  – – –  Based on halogenated compounds  6  A  
3808 94 90  – – –  Other  6  A  
3808 99  – –  Other  
3808 99 10  – – –  Rodenticides  6  A  
3808 99 90  – – –  Other  6  AEN  12.6.2020 Official Journal of the European Union L 186/373
 
CN 2012  Description  Base rate  Category  Comment  
3809  Finishing agents, dye carriers to accelerate the dyeing or fixing of 
dyestuffs and other products and preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, 
leather or like industries, not elsewhere specified or included  
3809 10  –  With a basis of amylaceous substances  
3809 10 10  – –  Containing by weight of such substances less than 55 %  8,3 + 8,9 EUR/ 
100 kg MAX 12,8  B7  
3809 10 30  – –  Containing by weight of such substances 55 % or more but 
less than 70 %  8,3 + 12,4 EUR/ 
100 kg MAX 12,8  B7  
3809 10 50  – –  Containing by weight of such substances 70 % or more but 
less than 83 %  8,3 + 15,1 EUR/ 
100 kg MAX 12,8  B7  
3809 10 90  – –  Containing by weight of such substances 83 % or more  8,3 + 17,7 EUR/ 
100 kg MAX 12,8  B7  
– Other  
3809 91 00  – –  Of a kind used in the textile or like industries  6,3  A  
3809 92 00  – –  Of a kind used in the paper or like industries  6,3  A  
3809 93 00  – –  Of a kind used in the leather or like industries  6,3  A  
3810  Pickling preparations for metal surfaces; fluxes and other auxiliary 
preparations for soldering, brazing or welding; soldering, brazing 
or welding powders and pastes consisting of metal and other 
materials; preparations of a kind used as cores or coatings for 
welding electrodes or rods  
3810 10 00  –  Pickling preparations for metal surfaces; soldering, brazing or 
welding powders and pastes consisting of metal and other 
materials  6,5  A  
3810 90  –  Other  
3810 90 10  – –  Preparations of a kind used as cores or coatings for welding 
electrodes and rods  4,1  A  
3810 90 90  – –  Other  5  A  
3811  Anti-knock preparations, oxidation inhibitors, gum inhibitors, 
viscosity improvers, anti-corrosive preparations and other 
prepared additives, for mineral oils (including gasoline) or for 
other liquids used for the same purposes as mineral oils  
– Anti-knock preparations  
3811 11  – –  Based on lead compounds  
3811 11 10  – – –  Based on tetraethyl-lead  6,5  A  
3811 11 90  – – –  Other  5,8  AEN  L 186/374 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3811 19 00  – –  Other  5,8  A  
– Additives for lubricating oils  
3811 21 00  – –  Containing petroleum oils or oils obtained from bituminous 
minerals  5,3  A  
3811 29 00  – –  Other  5,8  A  
3811 90 00  –  Other  5,8  A  
3812  Prepared rubber accelerators; compound plasticisers for rubber or 
plastics, not elsewhere specified or included; anti-oxidising prep ­
arations and other compound stabilisers for rubber or plastics  
3812 10 00  –  Prepared rubber accelerators  6,3  A  
3812 20  –  Compound plasticisers for rubber or plastics  
3812 20 10  – –  Reaction mixture containing benzyl 3-isobutyryloxy-1- 
isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobu ­
tyryloxy-2,2,4-trimethylpentyl phthalate  0 A  
3812 20 90  – –  Other  6,5  A  
3812 30  –  Anti-oxidising preparations and other compound stabilisers for 
rubber or plastics  
– –  Anti-oxidising preparations  
3812 30 21  – – –  Mixtures of oligomers of 1,2-dihydro-2,2,4-trimethylqui ­
noline  6,5  A  
3812 30 29  – – –  Other  6,5  A  
3812 30 80  – –  Other  6,5  A  
3813 00 00  Preparations and charges for fire-extinguishers; charged fire-extin ­
guishing grenades  6,5  A  
3814 00  Organic composite solvents and thinners, not elsewhere specified 
or included; prepared paint or varnish removers  
3814 00 10  –  Based on butyl acetate  6,5  A  
3814 00 90  –  Other  6,5  A  
3815  Reaction initiators, reaction accelerators and catalytic prepara ­
tions, not elsewhere specified or included  
– Supported catalysts  
3815 11 00  – –  With nickel or nickel compounds as the active substance  6,5  A  
3815 12 00  – –  With precious metal or precious-metal compounds as the 
active substance  6,5  A  
3815 19  – –  Other  
3815 19 10  – – –  Catalyst in the form of grains of which 90 % or more by 
weight have a particle-size not exceeding 10 micrometres, 
consisting of a mixture of oxides on a magnesium-silicate 
support, containing by weight: - 20 % or more but not 
more than 35 % of copper and - 2 % or more but not 
more than 3 % of bismuth, and of an apparent specific 
gravity of 0,2 or more but not exceeding 1,0  0 AEN  12.6.2020 Official Journal of the European Union L 186/375
 
CN 2012  Description  Base rate  Category  Comment  
3815 19 90  – – –  Other  6,5  A  
3815 90  –  Other  
3815 90 10  – –  Catalyst consisting of ethyltriphenylphosphonium acetate in 
the form of a solution in methanol  0 A  
3815 90 90  – –  Other  6,5  A  
3816 00 00  Refractory cements, mortars, concretes and similar compositions, 
other than products of heading 3801  2,7  A  
3817 00  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than 
those of heading 2707 or 2902  
3817 00 50  –  Linear alkylbenzene  6,3  A  
3817 00 80  –  Other  6,3  A  
3818 00  Chemical elements doped for use in electronics, in the form of 
discs, wafers or similar forms; chemical compounds doped for use 
in electronics  
3818 00 10  –  Doped silicon  0  A  
3818 00 90  –  Other  0  A  
3819 00 00  Hydraulic brake fluids and other prepared liquids for hydraulic 
transmission, not containing or containing less than 70 % by 
weight of petroleum oils or oils obtained from bituminous 
minerals  6,5  A  
3820 00 00  Anti-freezing preparations and prepared de-icing fluids  6,5  A  
3821 00 00  Prepared culture media for the development or maintenance of 
micro-organisms (including viruses and the like) or of plant, 
human or animal cells  5 A  
3822 00 00  Diagnostic or laboratory reagents on a backing, prepared diag ­
nostic or laboratory reagents whether or not on a backing, other 
than those of heading 3002 or 3006; certified reference 
materials  0 A  
3823  Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols  
– Industrial monocarboxylic fatty acids; acid oils from refining  
3823 11 00  – –  Stearic acid  5,1  A  
3823 12 00  – –  Oleic acid  4,5  A  
3823 13 00  – –  Tall oil fatty acids  2,9  A  
3823 19  – –  Other  
3823 19 10  – – –  Distilled fatty acids  2,9  A  
3823 19 30  – – –  Fatty acid distillate  2,9  A  
3823 19 90  – – –  Other  2,9  A  
3823 70 00  –  Industrial fatty alcohols  3,8  AEN  L 186/376 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3824  Prepared binders for foundry moulds or cores; chemical products 
and preparations of the chemical or allied industries (including 
those consisting of mixtures of natural products), not elsewhere 
specified or included  
3824 10 00  –  Prepared binders for foundry moulds or cores  6,5  A  
3824 30 00  –  Non-agglomerated metal carbides mixed together or with 
metallic binders  5,3  A  
3824 40 00  –  Prepared additives for cements, mortars or concretes  6,5  A  
3824 50  –  Non-refractory mortars and concretes  
3824 50 10  – –  Concrete ready to pour  6,5  A  
3824 50 90  – –  Other  6,5  A  
3824 60  –  Sorbitol other than that of subheading 2905 44  
– –  In aqueous solution  
3824 60 11  – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 16,1 EUR/ 
100 kg  B7  
3824 60 19  – – –  Other  9 + 37,8 EUR/ 
100 kg  TRQ  See Annex 2-A, 
Section B, Sub- 
Section 1, 
paragraph 18  
– –  Other  
3824 60 91  – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 23 EUR/ 
100 kg  B7  
3824 60 99  – – –  Other  9 + 53,7 EUR/ 
100 kg  B7  
– Mixtures containing halogenated derivatives of methane, ethane 
or propane  
3824 71 00  – –  Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), perfluor ­
ocarbons (PFCs) or hydrofluorocarbons (HFCs)  6,5  A  
3824 72 00  – –  Containing bromochlorodifluoromethane, bromotrifluor ­
omethane or dibromotetrafluoroethanes  6,5  A  
3824 73 00  – –  Containing hydrobromofluorocarbons (HBFCs)  6,5  A  
3824 74 00  – –  Containing hydrochlorofluorocarbons (HCFCs), whether or not 
containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs)  6,5  A  
3824 75 00  – –  Containing carbon tetrachloride  6,5  A  
3824 76 00  – –  Containing 1,1,1-trichloroethane (methyl chloroform)  6,5  A  
3824 77 00  – –  Containing bromomethane (methyl bromide) or bromoch ­
loromethane  6,5  A  
3824 78 00  – –  Containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/377
 
CN 2012  Description  Base rate  Category  Comment  
3824 79 00  – –  Other  6,5  A  
– Mixtures and preparations containing oxirane (ethylene oxide), 
polybrominated biphenyls (PBBs), polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromo ­
propyl) phosphate  
3824 81 00  – –  Containing oxirane (ethylene oxide)  6,5  A  
3824 82 00  – –  Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs)  6,5  A  
3824 83 00  – –  Containing tris(2,3-dibromopropyl) phosphate  6,5  A  
3824 90  –  Other  
3824 90 10  – –  Petroleum sulphonates, excluding petroleum sulphonates of 
alkali metals, of ammonium or of ethanolamines; thiop ­
henated sulphonic acids of oils obtained from bituminous 
minerals, and their salts  5,7  A  
3824 90 15  – –  Ion-exchangers  6,5  A  
3824 90 20  – –  Getters for vacuum tubes  6  A  
3824 90 25  – –  Pyrolignites (for example, of calcium); crude calcium tartrate; 
crude calcium citrate  5,1  A  
3824 90 30  – –  Naphthenic acids, their water-insoluble salts and their esters  3,2  A  
3824 90 35  – –  Anti-rust preparations containing amines as active constituents  6,5  A  
3824 90 40  – –  Inorganic composite solvents and thinners for varnishes and 
similar products  6,5  A  
– –  Other  
3824 90 45  – – –  Anti-scaling and similar compounds  6,5  A  
3824 90 50  – – –  Preparations for electroplating  6,5  A  
3824 90 55  – – –  Mixtures of mono-, diand tri-, fatty acid esters of glycerol 
(emulsifiers for fats)  6,5  A  
3824 90 58  – – –  Nicotine patches (transdermal systems), intented to assist 
smo 
kers to stop smoking  0 A  
– – –  Products and preparations for pharmaceutical or surgical 
uses  
3824 90 61  – – – –  Intermediate products of the antibiotics manufacturing 
process obtained from the fermentation of  Streptomyces 
tenebrarius , whether or not dried, for use in the manufacture 
of human medicaments of heading 3004  0 A  
3824 90 62  – – – –  Intermediate products from the manufacture of monensin 
salts  0 A  
3824 90 64  – – – –  Other  6,5  A  
3824 90 65  – – –  Auxiliary products for foundries (other than those of 
subheading 
3824 10 00)  6,5  AEN  L 186/378 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3824 90 70  – – –  Fireproofing, waterproofing and similar protective prep ­
arations used in the building industry  6,5  A  
– – –  Other  
3824 90 75  – – – –  Lithium niobate wafer, undoped  0  A  
3824 90 80  – – – –  Mixture of amines derived from dimerised fatty acids, of an 
average molecular weight of 520 or more but not 
exceeding 550  0 A  
3824 90 85  – – – –  3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form 
of a solution in toluene  0 A  
3824 90 87  – – – –  Mixtures consisting mainly of (5-ethyl-2-methyl-2-oxido- 
1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphos ­
phonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxap ­
hosphinan-5-yl)methyl] methylphosphonate, and mixtures 
consisting mainly of dimethyl methylphosphonate, 
oxirane and diphosphorus pentaoxide  6,5  A  
3824 90 97  – – – –  Other  6,5  A  
3825  Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage sludge; 
other wastes specified in note 6 to this chapter  
3825 10 00  –  Municipal waste  6,5  A  
3825 20 00  –  Sewage sludge  6,5  A  
3825 30 00  –  Clinical waste  6,5  A  
– Waste organic solvents  
3825 41 00  – –  Halogenated  6,5  A  
3825 49 00  – –  Other  6,5  A  
3825 50 00  –  Wastes of metal pickling liquors, hydraulic fluids, brake fluids 
and anti-freeze fluids  6,5  A  
– Other wastes from chemical or allied industries  
3825 61 00  – –  Mainly containing organic constituents  6,5  A  
3825 69 00  – –  Other  6,5  A  
3825 90  –  Other  
3825 90 10  – –  Alkaline iron oxide for the purification of gas  5  A  
3825 90 90  – –  Other  6,5  A  
3826 00  Biodiesel and mixtures thereof, not containing or containing less 
than 70 % by weight of petroleum oils or oils obtained from 
bituminous minerals  
3826 00 10  –  Fatty-acid mono-alkyl esters, containing by volume 96,5 % or 
more of esters (FAMAE)  6,5  A  
3826 00 90  –  Other  6,5  A  
39  CHAPTER 39 - PLASTICS AND ARTICLES THEREOF  
I. PRIMARY FORMS  
3901  Polymers of ethylene, in primary formsEN  12.6.2020 Official Journal of the European Union L 186/379
 
CN 2012  Description  Base rate  Category  Comment  
3901 10  –  Polyethylene having a specific gravity of less than 0,94  
3901 10 10  – –  Linear polyethylene  6,5  A  
3901 10 90  – –  Other  6,5  A  
3901 20  –  Polyethylene having a specific gravity of 0,94 or more  
3901 20 10  – –  Polyethylene in one of the forms mentioned in note 6(b) to 
this chapter, of a specific gravity of 0,958 or more at 23 °C, 
containing: -50 mg/kg or less of aluminium, -2 mg/kg or less 
of calcium, -2 mg/kg or less of chromium, -2 mg/kg or less of 
iron, -2 mg/kg or less of nickel, -2 mg/kg or less of titanium 
and -8 mg/kg or less of vanadium, for the manufacture of 
chlorosulphonated polyethylene  0 A  
3901 20 90  – –  Other  6,5  A  
3901 30 00  –  Ethylene-vinyl acetate copolymers  6,5  A  
3901 90  –  Other  
3901 90 30  – –  Ionomer resin consisting of a salt of a terpolymer of ethylene 
with isobutyl acrylate and methacrylic acid; A-B-A block 
copolymer of polystyrene, ethylene-butylene copolymer and 
polystyrene, containing by weight 35 % or less of styrene, 
in one of the forms mentioned in note 6(b) to this chapter  0 A  
3901 90 90  – –  Other  6,5  A  
3902  Polymers of propylene or of other olefins, in primary forms  
3902 10 00  –  Polypropylene  6,5  A  
3902 20 00  –  Polyisobutylene  6,5  A  
3902 30 00  –  Propylene copolymers  6,5  A  
3902 90  –  Other  
3902 90 10  – –  A-B-A block copolymer of polystyrene, ethylene-butylene 
copoly 
mer and polystyrene, containing by weight 35 % or less of 
styrene, in one of the forms mentioned in note 6(b) to this 
chapter  0 A  
3902 90 20  – –  Polybut-1-ene, a copolymer of but-1-ene with ethylene 
containing by weight 10 % or less of ethylene, or a blend 
of polybut-1-ene with polyethylene and/or polypropylene 
containing by weight 10 % or less of polyethylene 
and/or 25 % or less of polypropylene, in one of the forms 
mentioned in note 6(b) to this chapter  0 A  
3902 90 90  – –  Other  6,5  A  
3903  Polymers of styrene, in primary forms  
– Polystyrene  
3903 11 00  – –  Expansible  6,5  A  
3903 19 00  – –  Other  6,5  AEN  L 186/380 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3903 20 00  –  Styrene-acrylonitrile (SAN) copolymers  6,5  A  
3903 30 00  –  Acrylonitrile-butadiene-styrene (ABS) copolymers  6,5  A  
3903 90  –  Other  
3903 90 10  – –  Copolymer, solely of styrene with allyl alcohol, of an acetyl 
value of 175 or more  0 A  
3903 90 20  – –  Brominated polystyrene, containing by weight 58 % or more 
but not more than 71 % of bromine, in one of the forms 
mentioned in note 6(b) to this chapter  0 A  
3903 90 90  – –  Other  6,5  A  
3904  Polymers of vinyl chloride or of other halogenated olefins, in 
primary forms  
3904 10 00  –  Poly(vinyl chloride), not mixed with any other substances  6,5  A  
– Other poly(vinyl chloride)  
3904 21 00  – –  Non-plasticised  6,5  A  
3904 22 00  – –  Plasticised  6,5  A  
3904 30 00  –  Vinyl chloride-vinyl acetate copolymers  6,5  A  
3904 40 00  –  Other vinyl chloride copolymers  6,5  A  
3904 50  –  Vinylidene chloride polymers  
3904 50 10  – –  Copolymer of vinylidene chloride with acrylonitrile, in the 
form of expansible beads of a diameter of 4 micrometres 
or more but not more than 20 micrometres  0 A  
3904 50 90  – –  Other  6,5  A  
– Fluoropolymers  
3904 61 00  – –  Polytetrafluoroethylene  6,5  A  
3904 69  – –  Other  
3904 69 10  – – –  Poly(vinyl fluoride), in one of the forms mentioned in 
note 6(b) to this chapter  0 A  
3904 69 20  – – –  Fluoroelastomers FKM  6,5  A  
3904 69 80  – – –  Other  6,5  A  
3904 90 00  –  Other  6,5  A  
3905  Polymers of vinyl acetate or of other vinyl esters, in primary 
forms; other vinyl polymers in primary forms  
– Poly(vinyl acetate)  
3905 12 00  – –  In aqueous dispersion  6,5  A  
3905 19 00  – –  Other  6,5  A  
– Vinyl acetate copolymers  
3905 21 00  – –  In aqueous dispersion  6,5  A  
3905 29 00  – –  Other  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/381
 
CN 2012  Description  Base rate  Category  Comment  
3905 30 00  –  Poly(vinyl alcohol), whether or not containing unhydrolysed 
acetate groups  6,5  A  
– Other  
3905 91 00  – –  Copolymers  6,5  A  
3905 99  – –  Other  
3905 99 10  – – –  Poly(vinyl formal), in one of the forms mentioned in 
note 6(b) to this chapter, of a molecular weight 
of 10 000 or more but not exceeding 40 000 and 
containing by weight: -9,5 % or more but not more 
than 13 % of acetyl groups evaluated as vinyl acetate and 
-5 % or more but not more than 6,5 % of hydroxy groups 
evaluated as vinyl alcohol  0 A  
3905 99 90  – – –  Other  6,5  A  
3906  Acrylic polymers in primary forms  
3906 10 00  –  Poly(methyl methacrylate)  6,5  A  
3906 90  –  Other  
3906 90 10  – –  Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]  0  A  
3906 90 20  – –  Copolymer of 2-diisopropylaminoethyl methacrylate with 
decyl methacrylate, in the form of a solution in N,N-dimethyl ­
acetamide, containing by weight 55 % or more of copolymer  0 A  
3906 90 30  – –  Copolymer of acrylic acid with 2-ethylhexyl acrylate, 
containing by weight 10 % or more but not more 
than 11 % of 2-ethylhexyl acrylate  0 A  
3906 90 40  – –  Copolymer of acrylonitrile with methyl acrylate, modified with 
polybutadiene-acrylonitrile (NBR)  0 A  
3906 90 50  – –  Polymerisation product of acrylic acid with alkyl methacrylate 
and small quantities of other monomers, for use as a thickener 
in the manufacture of textile printing pastes  0 A  
3906 90 60  – –  Copolymer of methyl acrylate with ethylene and a monomer 
containing a non-terminal carboxy group as a substituent, 
containing by weight 50 % or more of methyl acrylate, 
whether or not compounded with silica  5 A  
3906 90 90  – –  Other  6,5  A  
3907  Polyacetals, other polyethers and epoxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, 
in primary forms  
3907 10 00  –  Polyacetals  6,5  A  
3907 20  –  Other polyethers  
– –  Polyether alcohols  
3907 20 11  – – –  Polyethylene glycols  6,5  A  
3907 20 20  – – –  Other  6,5  A  
– –  Other  
3907 20 91  – – –  Copolymer of 1-chloro-2,3-epoxypropane with ethylene 
oxide  0 AEN  L 186/382 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3907 20 99  – – –  Other  6,5  A  
3907 30 00  –  Epoxide resins  6,5  A  
3907 40 00  –  Polycarbonates  6,5  A  
3907 50 00  –  Alkyd resins  6,5  A  
3907 60  –  Poly(ethylene terephthalate)  
3907 60 20  – –  Having a viscosity number of 78 ml/g or higher  6,5  A  
3907 60 80  – –  Other  6,5  A  
3907 70 00  –  Poly(lactic acid)  6,5  A  
– Other polyesters  
3907 91  – –  Unsaturated  
3907 91 10  – – –  Liquid  6,5  A  
3907 91 90  – – –  Other  6,5  A  
3907 99  – –  Other  
3907 99 10  – – –  Poly(ethylene naphthalene-2,6-dicarboxylate)  0  A  
3907 99 90  – – –  Other  6,5  A  
3908  Polyamides in primary forms  
3908 10 00  –  Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12  6,5  A  
3908 90 00  –  Other  6,5  A  
3909  Amino-resins, phenolic resins and polyurethanes, in primary 
forms  
3909 10 00  –  Urea resins; thiourea resins  6,5  A  
3909 20 00  –  Melamine resins  6,5  A  
3909 30 00  –  Other amino-resins  6,5  A  
3909 40 00  –  Phenolic resins  6,5  A  
3909 50  –  Polyurethanes  
3909 50 10  – –  Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'- 
methylenedicyclohexyl diisocyanate, in the form of a 
solution in N,N-dimethylacetamide, containing by weight 50 % 
or more of polymer  0 A  
3909 50 90  – –  Other  6,5  A  
3910 00 00  Silicones in primary forms  6,5  A  
3911  Petroleum resins, coumarone-indene resins, polyterpenes, polysul ­
phides, polysulphones and other products specified in note 3 to 
this chapter, not elsewhere specified or included, in primary forms  
3911 10 00  –  Petroleum resins, coumarone, indene or coumarone-indene 
resins and polyterpenes  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/383
 
CN 2012  Description  Base rate  Category  Comment  
3911 90  –  Other  
– –  Condensation or rearrangement polymerisation products 
whether or not chemically modified  
3911 90 11  – – –  Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1, 4- 
phenyleneisopropylidene-1,4-phenylene), in one of the forms 
mentioned in note 6(b) to this chapter  3,5  A  
3911 90 13  – – –  Poly(thio-1,4-phenylene)  0  A  
3911 90 19  – – –  Other  6,5  A  
– –  Other  
3911 90 92  – – –  Copolymer of p-cresol and divinylbenzene, in the form of a 
solution in N,N-dimethylacetamide containing by 
weight 50 % or more of polymer; hydrogenated copolymers 
of vinyltoluene and a-methylstyrene  0 A  
3911 90 99  – – –  Other  6,5  A  
3912  Cellulose and its chemical derivatives, not elsewhere specified or 
included, in primary forms  
– Cellulose acetates  
3912 11 00  – –  Non-plasticised  6,5  A  
3912 12 00  – –  Plasticised  6,5  A  
3912 20  –  Cellulose nitrates (including collodions)  
– –  Non-plasticised  
3912 20 11  – – –  Collodions and celloidin  6,5  A  
3912 20 19  – – –  Other  6  A  
3912 20 90  – –  Plasticised  6,5  A  
– Cellulose ethers  
3912 31 00  – –  Carboxymethylcellulose and its salts  6,5  A  
3912 39  – –  Other  
3912 39 20  – – –  Hydroxypropylcellulose  0  A  
3912 39 85  – – –  Other  6,5  A  
3912 90  –  Other  
3912 90 10  – –  Cellulose esters  6,4  A  
3912 90 90  – –  Other  6,5  A  
3913  Natural polymers (for example, alginic acid) and modified natural 
polymers (for example, hardened proteins, chemical derivatives of 
natural rubber), not elsewhere specified or included, in primary 
forms  
3913 10 00  –  Alginic acid, its salts and esters  5  A  
3913 90 00  –  Other  6,5  AEN  L 186/384 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3914 00 00  Ion-exchangers based on polymers of headings 3901 to 3913, in 
primary forms  6,5  A  
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; 
ARTICLES  
3915  Waste, parings and scrap, of plastics  
3915 10 00  –  Of polymers of ethylene  6,5  A  
3915 20 00  –  Of polymers of styrene  6,5  A  
3915 30 00  –  Of polymers of vinyl chloride  6,5  A  
3915 90  –  Of other plastics  
3915 90 11  – –  Of polymers of propylene  6,5  A  
3915 90 80  – –  Other  6,5  A  
3916  Monofilament of which any cross-sectional dimension 
exceeds 1 mm, rods, sticks and profile shapes, whether or not 
surface-worked but not otherwise worked, of plastics  
3916 10 00  –  Of polymers of ethylene  6,5  A  
3916 20 00  –  Of polymers of vinyl chloride  6,5  A  
3916 90  –  Of other plastics  
3916 90 10  – –  Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  6,5  A  
3916 90 50  – –  Of addition polymerisation products  6,5  A  
3916 90 90  – –  Other  6,5  A  
3917  Tubes, pipes and hoses, and fittings therefor (for example, joints, 
elbows, flanges), of plastics  
3917 10  –  Artificial guts (sausage casings) of hardened protein or of 
cellulosic materials  
3917 10 10  – –  Of hardened protein  5,3  A  
3917 10 90  – –  Of cellulosic materials  6,5  A  
– Tubes, pipes and hoses, rigid  
3917 21  – –  Of polymers of ethylene  
3917 21 10  – – –  Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but 
not otherwise worked  6,5  A  
3917 21 90  – – –  Other  6,5  A  
3917 22  – –  Of polymers of propylene  
3917 22 10  – – –  Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but 
not otherwise worked  6,5  A  
3917 22 90  – – –  Other  6,5  A  
3917 23  – –  Of polymers of vinyl chlorideEN  12.6.2020 Official Journal of the European Union L 186/385
 
CN 2012  Description  Base rate  Category  Comment  
3917 23 10  – – –  Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but 
not otherwise worked  6,5  A  
3917 23 90  – – –  Other  6,5  A  
3917 29 00  – –  Of other plastics  6,5  A  
– Other tubes, pipes and hoses  
3917 31 00  – –  Flexible tubes, pipes and hoses, having a minimum burst 
pressure of 27,6 MPa  6,5  A  
3917 32 00  – –  Other, not reinforced or otherwise combined with other 
materials, without fittings  6,5  A  
3917 33 00  – –  Other, not reinforced or otherwise combined with other 
materials, with fittings  6,5  A  
3917 39 00  – –  Other  6,5  A  
3917 40 00  –  Fittings  6,5  A  
3918  Floor coverings of plastics, whether or not self-adhesive, in rolls 
or in the form of tiles; wall or ceiling coverings of plastics, as 
defined in note 9 to this chapter  
3918 10  –  Of polymers of vinyl chloride  
3918 10 10  – –  Consisting of a support impregnated, coated or covered with 
poly(vinyl chloride)  6,5  A  
3918 10 90  – –  Other  6,5  A  
3918 90 00  –  Of other plastics  6,5  A  
3919  Self-adhesive plates, sheets, film, foil, tape, strip and other flat 
shapes, of plastics, whether or not in rolls  
3919 10  –  In rolls of a width not exceeding 20 cm  
– –  Strips, the coating of which consists of unvulcanised natural or 
synthetic rubber  
3919 10 12  – – –  Of poly(vinyl chloride) or of polyethylene  6,3  A  
3919 10 15  – – –  Of polypropylene  6,3  A  
3919 10 19  – – –  Other  6,3  A  
3919 10 80  – –  Other  6,5  A  
3919 90 00  –  Other  6,5  A  
3920  Other plates, sheets, film, foil and strip, of plastics, non-cellular 
and not reinforced, laminated, supported or similarly combined 
with other materials  
3920 10  –  Of polymers of ethylene  
– –  Of a thickness not exceeding 0,125 mm  
– – –  Of polyethylene having a specific gravity of  
– – – –  Less than 0,94  
3920 10 23  – – – – –  Polyethylene film, of a thickness of 20 micrometres or 
more but not exceeding 40 micrometres, for the 
production of photoresist film used in the manufacture 
of semiconductors or printed circuits  0 AEN  L 186/386 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3920 10 24  – – – – –  Stretch film, not printed  6,5  A  
3920 10 25  – – – – –  Other  6,5  A  
3920 10 28  – – – –  0,94 or more  6,5  A  
3920 10 40  – – –  Other  6,5  A  
– –  Of a thickness exceeding 0,125 mm  
3920 10 81  – – –  Synthetic paper pulp, in the form of moist sheets made from 
unconnected finely branched polyethylene fibrils, whether or 
not blended with cellulose fibres in a quantity not 
exceeding 15 %, containing poly(vinyl alcohol) dissolved in 
water as the moistening agent  0 A  
3920 10 89  – – –  Other  6,5  A  
3920 20  –  Of polymers of propylene  
– –  Of a thickness not exceeding 0,10 mm  
3920 20 21  – – –  Biaxially oriented  6,5  A  
3920 20 29  – – –  Other  6,5  A  
3920 20 80  – –  Of a thickness exceeding 0,10 mm  6,5  A  
3920 30 00  –  Of polymers of styrene  6,5  A  
– Of polymers of vinyl chloride  
3920 43  – –  Containing by weight not less than 6 % of plasticisers  
3920 43 10  – – –  Of a thickness not exceeding 1 mm  6,5  A  
3920 43 90  – – –  Of a thickness exceeding 1 mm  6,5  A  
3920 49  – –  Other  
3920 49 10  – – –  Of a thickness not exceeding 1 mm  6,5  A  
3920 49 90  – – –  Of a thickness exceeding 1 mm  6,5  A  
– Of acrylic polymers  
3920 51 00  – –  Of poly(methyl methacrylate)  6,5  A  
3920 59  – –  Other  
3920 59 10  – – –  Copolymer of acrylic and methacrylic esters, in the form of 
film of a thickness not exceeding 150 micrometres  0 A  
3920 59 90  – – –  Other  6,5  A  
– Of polycarbonates, alkyd resins, polyallyl esters or other poly ­
esters  
3920 61 00  – –  Of polycarbonates  6,5  A  
3920 62  – –  Of poly(ethylene terephthalate)  
– – –  Of a thickness not exceeding 0,35 mm  
3920 62 12  – – – –  Poly(ethylene terephthalate) film, of a thickness 
of 72 micrometres or more but not exceeding 79 micro ­
metres, for the manufacture of flexible magnetic disks; 
poly(ethylene terephthalate) film, of a thickness 
of 100 micrometres or more but not 
exceeding 150 micrometres, for the manufacture of 
photopolymer printing plates  0 AEN  12.6.2020 Official Journal of the European Union L 186/387
 
CN 2012  Description  Base rate  Category  Comment  
3920 62 19  – – – –  Other  6,5  A  
3920 62 90  – – –  Of a thickness exceeding 0,35 mm  6,5  A  
3920 63 00  – –  Of unsaturated polyesters  6,5  A  
3920 69 00  – –  Of other polyesters  6,5  A  
– Of cellulose or its chemical derivatives  
3920 71 00  – –  Of regenerated cellulose  6,5  A  
3920 73  – –  Of cellulose acetate  
3920 73 10  – – –  Film in rolls or in strips, for cinematography or photography  6,3  A  
3920 73 80  – – –  Other  6,5  A  
3920 79  – –  Of other cellulose derivatives  
3920 79 10  – – –  Of vulcanised fibre  5,7  A  
3920 79 90  – – –  Other  6,5  A  
– Of other plastics  
3920 91 00  – –  Of poly(vinyl butyral)  6,1  A  
3920 92 00  – –  Of polyamides  6,5  A  
3920 93 00  – –  Of amino-resins  6,5  A  
3920 94 00  – –  Of phenolic resins  6,5  A  
3920 99  – –  Of other plastics  
– – –  Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3920 99 21  – – – –  Polyimide sheet and strip, uncoated, or coated or covered 
solely with plastic  0 A  
3920 99 28  – – – –  Other  6,5  A  
– – –  Of addition polymerisation products  
3920 99 52  – – – –  Poly(vinyl fluoride) sheet; biaxially oriented poly(vinyl 
alcohol) film, containing by weight 97 % or more of 
poly(vinyl alcohol), uncoated, of a thickness not 
exceeding 1 mm  0 A  
3920 99 53  – – – –  Ion-exchange membranes of fluorinated plastic material, for 
use in chlor-alkali electrolytic cells  0 A  
3920 99 59  – – – –  Other  6,5  A  
3920 99 90  – – –  Other  6,5  A  
3921  Other plates, sheets, film, foil and strip, of plastics  
– Cellular  
3921 11 00  – –  Of polymers of styrene  6,5  A  
3921 12 00  – –  Of polymers of vinyl chloride  6,5  A  
3921 13  – –  Of polyurethanes  
3921 13 10  – – –  Flexible  6,5  A  
3921 13 90  – – –  Other  6,5  AEN  L 186/388 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
3921 14 00  – –  Of regenerated cellulose  6,5  A  
3921 19 00  – –  Of other plastics  6,5  A  
3921 90  –  Other  
– –  Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3921 90 10  – – –  Of polyesters  6,5  A  
3921 90 30  – – –  Of phenolic resins  6,5  A  
– – –  Of amino-resins  
– – – –  Laminated  
3921 90 41  – – – – –  High-pressure laminates with a decorative surface on one 
or both sides  6,5  A  
3921 90 43  – – – – –  Other  6,5  A  
3921 90 49  – – – –  Other  6,5  A  
3921 90 55  – – –  Other  6,5  A  
3921 90 60  – –  Of addition polymerisation products  6,5  A  
3921 90 90  – –  Other  6,5  A  
3922  Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats 
and covers, flushing cisterns and similar sanitary ware, of plastics  
3922 10 00  –  Baths, shower-baths, sinks and washbasins  6,5  A  
3922 20 00  –  Lavatory seats and covers  6,5  A  
3922 90 00  –  Other  6,5  A  
3923  Articles for the conveyance or packing of goods, of plastics; 
stoppers, lids, caps and other closures, of plastics  
3923 10 00  –  Boxes, cases, crates and similar articles  6,5  A  
– Sacks and bags (including cones)  
3923 21 00  – –  Of polymers of ethylene  6,5  A  
3923 29  – –  Of other plastics  
3923 29 10  – – –  Of poly(vinyl chloride)  6,5  A  
3923 29 90  – – –  Other  6,5  A  
3923 30  –  Carboys, bottles, flasks and similar articles  
3923 30 10  – –  Of a capacity not exceeding two litres  6,5  A  
3923 30 90  – –  Of a capacity exceeding two litres  6,5  A  
3923 40  –  Spools, cops, bobbins and similar supports  
3923 40 10  – –  Spools, reels and similar supports for photographic and 
cinematographic film or for tapes, films and the like of 
heading 8523  5,3  A  
3923 40 90  – –  Other  6,5  A  
3923 50  –  Stoppers, lids, caps and other closures  
3923 50 10  – –  Caps and capsules for bottles  6,5  AEN  12.6.2020 Official Journal of the European Union L 186/389
 
CN 2012  Description  Base rate  Category  Comment  
3923 50 90  – –  Other  6,5  A  
3923 90 00  –  Other  6,5  A  
3924  Tableware, kitchenware, other household articles and hygienic or 
toilet articles, of plastics  
3924 10 00  –  Tableware and kitchenware  6,5  A  
3924 90 00  –  Other  6,5  A  
3925  Builders' ware of plastics, not elsewhere specified or included  
3925 10 00  –  Reservoirs, tanks, vats and similar containers, of a capacity 
exceeding 300 litres  6,5  A  
3925 20 00  –  Doors, windows and their frames and thresholds for doors  6,5  A  
3925 30 00  –  Shutters, blinds (including venetian blinds) and similar articles 
and parts thereof  6,5  A  
3925 90  –  Other  
3925 90 10  – –  Fittings and mountings intended for permanent installation in 
or on doors, windows, staircases, walls or other parts of 
buildings  6,5  A  
3925 90 20  – –  Trunking, ducting and cable trays for electrical circuits  6,5  A  
3925 90 80  – –  Other  6,5  A  
3926  Other articles of plastics and articles of other materials of 
headings 3901 to 3914  
3926 10 00  –  Office or school supplies  6,5  A  
3926 20 00  –  Articles of apparel and clothing accessories (including gloves, 
mittens and mitts)  6,5  A  
3926 30 00  –  Fittings for furniture, coachwork or the like  6,5  A  
3926 40 00  –  Statuettes and other ornamental articles  6,5  A  
3926 90  –  Other  
3926 90 50  – –  Perforated buckets and similar articles used to filter water at 
the entrance to drains  6,5  A  
– –  Other  
3926 90 92  – – –  Made from sheet  6,5  A  
3926 90 97  – – –  Other  6,5  A  
40  CHAPTER 40 - RUBBER AND ARTICLES THEREOF  
4001  Natural rubber, balata, gutta-percha, guayule, chicle and similar 
natural gums, in primary forms or in plates, sheets or strip  
4001 10 00  –  Natural rubber latex, whether or not prevulcanised  0  A  
– Natural rubber in other forms  
4001 21 00  – –  Smoked sheets  0  A  
4001 22 00  – –  Technically specified natural rubber (TSNR)  0  A  
4001 29 00  – –  Other  0  AEN  L 186/390 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4001 30 00  –  Balata, gutta-percha, guayule, chicle and similar natural gums  0  A  
4002  Synthetic rubber and factice derived from oils, in primary forms 
or in plates, sheets or strip; mixtures of any product of 
heading 4001 with any product of this heading, in primary 
forms or in plates, sheets or strip  
– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene 
rubber (XSBR)  
4002 11 00  – –  Latex  0  A  
4002 19  – –  Other  
4002 19 10  – – –  Styrene-butadiene rubber produced by emulsion polymeri ­
sation (E-SBR), in bales  0 A  
4002 19 20  – – –  Styrene-butadiene-styrene block copolymers produced by 
soluti 
on polymerisation (SBS, thermoplastic elastomers), in 
granules, crumbs or powders  0 A  
4002 19 30  – – –  Styrene-butadiene rubber produced by solution polymeri ­
sation (S-SBR), in bales  0 A  
4002 19 90  – – –  Other  0  A  
4002 20 00  –  Butadiene rubber (BR)  0  A  
– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene 
rubber (CIIR or BIIR)  
4002 31 00  – –  Isobutene-isoprene (butyl) rubber (IIR)  0  A  
4002 39 00  – –  Other  0  A  
– Chloroprene (chlorobutadiene) rubber (CR)  
4002 41 00  – –  Latex  0  A  
4002 49 00  – –  Other  0  A  
– Acrylonitrile-butadiene rubber (NBR)  
4002 51 00  – –  Latex  0  A  
4002 59 00  – –  Other  0  A  
4002 60 00  –  Isoprene rubber (IR)  0  A  
4002 70 00  –  Ethylene-propylene-non-conjugated diene rubber (EPDM)  0  A  
4002 80 00  –  Mixtures of any product of heading 4001 with any product of 
this heading  0 A  
– Other  
4002 91 00  – –  Latex  0  A  
4002 99  – –  Other  
4002 99 10  – – –  Products modified by the incorporation of plastics  2,9  A  
4002 99 90  – – –  Other  0  A  
4003 00 00  Reclaimed rubber in primary forms or in plates, sheets or strip  0  A  
4004 00 00  Waste, parings and scrap of rubber (other than hard rubber) and 
powders and granules obtained therefrom  0 AEN  12.6.2020 Official Journal of the European Union L 186/391
 
CN 2012  Description  Base rate  Category  Comment  
4005  Compounded rubber, unvulcanised, in primary forms or in plates, 
sheets or strip  
4005 10 00  –  Compounded with carbon black or silica  0  A  
4005 20 00  –  Solutions; dispersions other than those of subheading 4005 10  0  A  
– Other  
4005 91 00  – –  Plates, sheets and strip  0  A  
4005 99 00  – –  Other  0  A  
4006  Other forms (for example, rods, tubes and profile shapes) and 
articles (for example, discs and rings), of unvulcanised rubber  
4006 10 00  –  ‘Camel-back’ strips for retreading rubber tyres  0  A  
4006 90 00  –  Other  0  A  
4007 00 00  Vulcanised rubber thread and cord  3  A  
4008  Plates, sheets, strip, rods and profile shapes, of vulcanised rubber 
other than hard rubber  
– Of cellular rubber  
4008 11 00  – –  Plates, sheets and strip  3  A  
4008 19 00  – –  Other  2,9  A  
– Of non-cellular rubber  
4008 21  – –  Plates, sheets and strip  
4008 21 10  – – –  Floor coverings and mats  3  A  
4008 21 90  – – –  Other  3  A  
4008 29 00  – –  Other  2,9  A  
4009  Tubes, pipes and hoses, of vulcanised rubber other than hard 
rubber, with or without their fittings (for example, joints, 
elbows, flanges)  
– Not reinforced or otherwise combined with other materials  
4009 11 00  – –  Without fittings  3  A  
4009 12 00  – –  With fittings  3  A  
– Reinforced or otherwise combined only with metal  
4009 21 00  – –  Without fittings  3  A  
4009 22 00  – –  With fittings  3  A  
– Reinforced or otherwise combined only with textile materials  
4009 31 00  – –  Without fittings  3  A  
4009 32 00  – –  With fittings  3  A  
– Reinforced or otherwise combined with other materials  
4009 41 00  – –  Without fittings  3  A  
4009 42 00  – –  With fittings  3  A  
4010  Conveyor or transmission belts or belting, of vulcanised rubber  
– Conveyor belts or belting  
4010 11 00  – –  Reinforced only with metal  6,5  B5EN  L 186/392 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4010 12 00  – –  Reinforced only with textile materials  6,5  B5  
4010 19 00  – –  Other  6,5  B5  
– Transmission belts or belting  
4010 31 00  – –  Endless transmission belts of trapezoidal cross-section (V- 
belts), V-ribbed, of an outside circumference exceeding 60 cm 
but not exceeding 180 cm  6,5  B5  
4010 32 00  – –  Endless transmission belts of trapezoidal cross-section (V- 
belts), other than V-ribbed, of an outside circumference 
exceeding 60 cm but not exceeding 180 cm  6,5  B5  
4010 33 00  – –  Endless transmission belts of trapezoidal cross-section (V- 
belts), V-ribbed, of an outside circumference exceeding 180 cm 
but not exceeding 240 cm  6,5  B5  
4010 34 00  – –  Endless transmission belts of trapezoidal cross-section (V- 
belts), other than V-ribbed, of an outside circumference 
exceeding 180 cm but not exceeding 240 cm  6,5  B5  
4010 35 00  – –  Endless synchronous belts, of an outside circumference 
exceeding 60 cm but not exceeding 150 cm  6,5  B5  
4010 36 00  – –  Endless synchronous belts, of an outside circumference 
exceeding 150 cm but not exceeding 198 cm  6,5  B5  
4010 39 00  – –  Other  6,5  B5  
4011  New pneumatic tyres, of rubber  
4011 10 00  –  Of a kind used on motor cars (including station wagons and 
racing cars)  4,5  A  
4011 20  –  Of a kind used on buses or lorries  
4011 20 10  – –  With a load index not exceeding 121  4,5  A  
4011 20 90  – –  With a load index exceeding 121  4,5  A  
4011 30 00  –  Of a kind used on aircraft  4,5  A  
4011 40 00  –  Of a kind used on motorcycles  4,5  A  
4011 50 00  –  Of a kind used on bicycles  4  A  
– Other, having a ‘herring-bone’ or similar tread  
4011 61 00  – –  Of a kind used on agricultural or forestry vehicles and 
machines  4 A  
4011 62 00  – –  Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size not exceeding 61 cm  4 A  
4011 63 00  – –  Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size exceeding 61 cm  4 A  
4011 69 00  – –  Other  4  A  
– Other  
4011 92 00  – –  Of a kind used on agricultural or forestry vehicles and 
machines  4 AEN  12.6.2020 Official Journal of the European Union L 186/393
 
CN 2012  Description  Base rate  Category  Comment  
4011 93 00  – –  Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size not exceeding 61 cm  4 A  
4011 94 00  – –  Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size exceeding 61 cm  4 A  
4011 99 00  – –  Other  4  A  
4012  Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber  
– Retreaded tyres  
4012 11 00  – –  Of a kind used on motor cars (including station wagons and 
racing cars)  4,5  A  
4012 12 00  – –  Of a kind used on buses or lorries  4,5  A  
4012 13 00  – –  Of a kind used on aircraft  4,5  A  
4012 19 00  – –  Other  4,5  A  
4012 20 00  –  Used pneumatic tyres  4,5  A  
4012 90  –  Other  
4012 90 20  – –  Solid or cushion tyres  2,5  A  
4012 90 30  – –  Tyre treads  2,5  A  
4012 90 90  – –  Tyre flaps  4  A  
4013  Inner tubes, of rubber  
4013 10 00  –  Of a kind used on motor cars (including station wagons and 
racing cars), buses or lorries  4 A  
4013 20 00  –  Of a kind used on bicycles  4  A  
4013 90 00  –  Other  4  A  
4014  Hygienic or pharmaceutical articles (including teats), of vulcanised 
rubber other than hard rubber, with or without fittings of hard 
rubber  
4014 10 00  –  Sheath contraceptives  0  A  
4014 90 00  –  Other  0  A  
4015  Articles of apparel and clothing accessories (including gloves, 
mittens and mitts), for all purposes, of vulcanised rubber other 
than hard rubber  
– Gloves, mittens and mitts  
4015 11 00  – –  Surgical  2  A  
4015 19 00  – –  Other  2,7  A  
4015 90 00  –  Other  5  A  
4016  Other articles of vulcanised rubber other than hard rubber  
4016 10 00  –  Of cellular rubber  3,5  A  
– Other  
4016 91 00  – –  Floor coverings and mats  2,5  A  
4016 92 00  – –  Erasers  2,5  AEN  L 186/394 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4016 93 00  – –  Gaskets, washers and other seals  2,5  A  
4016 94 00  – –  Boat or dock fenders, whether or not inflatable  2,5  A  
4016 95 00  – –  Other inflatable articles  2,5  A  
4016 99  – –  Other  
– – –  For motor vehicles of headings 8701 to 8705  
4016 99 52  – – – –  Rubber-to-metal bonded parts  2,5  A  
4016 99 57  – – – –  Other  2,5  A  
– – –  Other  
4016 99 91  – – – –  Rubber-to-metal bonded parts  2,5  A  
4016 99 97  – – – –  Other  2,5  A  
4017 00 00  Hard rubber (for example, ebonite) in all forms, including waste 
and scrap; articles of hard rubber  0 A  
41  CHAPTER 41 - RAW HIDES AND SKINS (OTHER THAN 
FURSKINS) AND LEATHER  
4101  Raw hides and skins of bovine (including buffalo) or equine 
animals (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split  
4101 20  –  Whole hides and skins, unsplit, of a weight per skin not 
exceeding 8 kg when simply dried, 10 kg when dry-salted, 
or 16 kg when fresh, wet-salted or otherwise preserved  
4101 20 10  – –  Fresh  0  A  
4101 20 30  – –  Wet-salted  0  A  
4101 20 50  – –  Dried or dry-salted  0  A  
4101 20 80  – –  Other  0  A  
4101 50  –  Whole hides and skins, of a weight exceeding 16 kg  
4101 50 10  – –  Fresh  0  A  
4101 50 30  – –  Wet-salted  0  A  
4101 50 50  – –  Dried or dry-salted  0  A  
4101 50 90  – –  Other  0  A  
4101 90 00  –  Other, including butts, bends and bellies  0  A  
4102  Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or 
further prepared), whether or not with wool on or split, other 
than those excluded by note 1(c) to this chapter  
4102 10  –  With wool on  
4102 10 10  – –  Of lambs  0  AEN  12.6.2020 Official Journal of the European Union L 186/395
 
CN 2012  Description  Base rate  Category  Comment  
4102 10 90  – –  Other  0  A  
– Without wool on  
4102 21 00  – –  Pickled  0  A  
4102 29 00  – –  Other  0  A  
4103  Other raw hides and skins (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or 
further prepared), whether or not dehaired or split, other than 
those excluded by note 1(b) or 1(c) to this chapter  
4103 20 00  –  Of reptiles  0  A  
4103 30 00  –  Of swine  0  A  
4103 90 00  –  Other  0  A  
4104  Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not 
further prepared  
– In the wet state (including wet-blue)  
4104 11  – –  Full grains, unsplit; grain splits  
4104 11 10  – – –  Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 0 A  
– – –  Other  
– – – –  Of bovine (including buffalo) animals  
4104 11 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 
28 square feet (2,6 m  2 ) 0 A  
4104 11 59  – – – – –  Other  0  A  
4104 11 90  – – – –  Other  5,5  A  
4104 19  – –  Other  
4104 19 10  – – –  Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 0 A  
– – –  Other  
– – – –  Of bovine (including buffalo) animals  
4104 19 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 
28 square feet (2,6 m  2 ) 0 A  
4104 19 59  – – – – –  Other  0  AEN  L 186/396 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4104 19 90  – – – –  Other  5,5  A  
– In the dry state (crust)  
4104 41  – –  Full grains, unsplit; grain splits  
– – –  Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 
4104 41 11  – – – –  East India kip, whole, whether or not the heads and legs 
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manufacture 
of leather articles  0 A  
4104 41 19  – – – –  Other  6,5  A  
– – –  Other  
– – – –  Of bovine (including buffalo) animals  
4104 41 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 
28 square feet (2,6 m  2 ) 6,5  A  
4104 41 59  – – – – –  Other  6,5  A  
4104 41 90  – – – –  Other  5,5  A  
4104 49  – –  Other  
– – –  Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 
4104 49 11  – – – –  East India kip, whole, whether or not the heads and legs 
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manufacture 
of leather articles  0 A  
4104 49 19  – – – –  Other  6,5  A  
– – –  Other  
– – – –  Of bovine (including buffalo) animals  
4104 49 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 
28 square feet (2,6 m  2 ) 6,5  A  
4104 49 59  – – – – –  Other  6,5  A  
4104 49 90  – – – –  Other  5,5  A  
4105  Tanned or crust skins of sheep or lambs, without wool on, 
whether or not split, but not further prepared  
4105 10 00  –  In the wet state (including wet-blue)  2  A  
4105 30  –  In the dry state (crust)EN  12.6.2020 Official Journal of the European Union L 186/397
 
CN 2012  Description  Base rate  Category  Comment  
4105 30 10  – –  Vegetable pre-tanned Indian hair sheep, whether or not having 
undergone certain treatments, but obviously unsuitable for 
immediate use for the manufacture of leather articles  0 A  
4105 30 90  – –  Other  2  A  
4106  Tanned or crust hides and skins of other animals, without wool 
or hair on, whether or not split, but not further prepared  
– Of goats or kids  
4106 21 00  – –  In the wet state (including wet-blue)  2  A  
4106 22  – –  In the dry state (crust)  
4106 22 10  – – –  Vegetable pre-tanned Indian goat or kid, whether or not 
having undergone certain treatments, but obviously 
unsuitable for immediate use for the manufacture of 
leather articles  0 A  
4106 22 90  – – –  Other  2  A  
– Of swine  
4106 31 00  – –  In the wet state (including wet-blue)  2  A  
4106 32 00  – –  In the dry state (crust)  2  A  
4106 40  –  Of reptiles  
4106 40 10  – –  Vegetable pre-tanned  0  A  
4106 40 90  – –  Other  2  A  
– Other  
4106 91 00  – –  In the wet state (including wet-blue)  2  A  
4106 92 00  – –  In the dry state (crust)  2  A  
4107  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other 
than leather of heading 4114  
– Whole hides and skins  
4107 11  – –  Full grains, unsplit  
– – –  Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 
4107 11 11  – – – –  Boxcalf  6,5  A  
4107 11 19  – – – –  Other  6,5  A  
4107 11 90  – – –  Other  6,5  A  
4107 12  – –  Grain splits  
– – –  Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 
4107 12 11  – – – –  Boxcalf  6,5  AEN  L 186/398 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4107 12 19  – – – –  Other  6,5  A  
– – –  Other  
4107 12 91  – – – –  Bovine (including buffalo) leather  5,5  A  
4107 12 99  – – – –  Equine leather  6,5  A  
4107 19  – –  Other  
4107 19 10  – – –  Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 6,5  A  
4107 19 90  – – –  Other  6,5  A  
– Other, including sides  
4107 91  – –  Full grains, unsplit  
4107 91 10  – – –  Sole leather  6,5  A  
4107 91 90  – – –  Other  6,5  A  
4107 92  – –  Grain splits  
4107 92 10  – – –  Bovine (including buffalo) leather  5,5  A  
4107 92 90  – – –  Equine leather  6,5  A  
4107 99  – –  Other  
4107 99 10  – – –  Bovine (including buffalo) leather  6,5  A  
4107 99 90  – – –  Equine leather  6,5  A  
4112 00 00  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 4114  3,5  A  
4113  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of other animals, without wool or 
hair on, whether or not split, other than leather of heading 4114  
4113 10 00  –  Of goats or kids  3,5  A  
4113 20 00  –  Of swine  2  A  
4113 30 00  –  Of reptiles  2  A  
4113 90 00  –  Other  2  A  
4114  Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather  
4114 10  –  Chamois (including combination chamois) leather  
4114 10 10  – –  Of sheep or lambs  2,5  A  
4114 10 90  – –  Of other animals  2,5  A  
4114 20 00  –  Patent leather and patent laminated leather; metallised leather  2,5  A  
4115  Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other 
waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour  
4115 10 00  –  Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls  2,5  AEN  12.6.2020 Official Journal of the European Union L 186/399
 
CN 2012  Description  Base rate  Category  Comment  
4115 20 00  –  Parings and other waste of leather or of composition leather, 
not suitable for the manufacture of leather articles; leather dust, 
powder and flour  0 A  
42  CHAPTER 42 - ARTICLES OF LEATHER; SADDLERY AND 
HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR 
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN 
SILKWORM GUT)  
4201 00 00  Saddlery and harness for any animal (including traces, leads, knee 
pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), 
of any material  2,7  A  
4202  Trunks, suitcases, vanity cases, executive-cases, briefcases, school 
satchels, spectacle cases, binocular cases, camera cases, musical 
instrument cases, gun cases, holsters and similar containers; 
travelling-bags, insulated food or beverages bags, toilet bags, ruck ­
sacks, handbags, shopping-bags, wallets, purses, map-cases, ciga ­
rette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, 
jewellery boxes, powder boxes, cutlery cases and similar 
containers, of leather or of composition leather, of sheeting of 
plastics, of textile materials, of vulcanised fibre or of paperboard, 
or wholly or mainly covered with such materials or with paper  
– Trunks, suitcases, vanity cases, executive-cases, briefcases, school 
satchels and similar containers  
4202 11  – –  With outer surface of leather or of composition leather  
4202 11 10  – – –  Executive-cases, briefcases, school satchels and similar 
containers  3 A  
4202 11 90  – – –  Other  3  A  
4202 12  – –  With outer surface of plastics or of textile materials  
– – –  In the form of plastic sheeting  
4202 12 11  – – – –  Executive-cases, briefcases, school satchels and similar 
containers  9,7  A  
4202 12 19  – – – –  Other  9,7  A  
4202 12 50  – – –  Of moulded plastic material  5,2  A  
– – –  Of other materials, including vulcanised fibre  
4202 12 91  – – – –  Executive-cases, briefcases, school satchels and similar 
containers  3,7  A  
4202 12 99  – – – –  Other  3,7  A  
4202 19  – –  Other  
4202 19 10  – – –  Of aluminium  5,7  A  
4202 19 90  – – –  Of other materials  3,7  A  
– Handbags, whether or not with shoulder strap, including those 
without handle  
4202 21 00  – –  With outer surface of leather or of composition leather  3  A  
4202 22  – –  With outer surface of plastic sheeting or of textile materialsEN  L 186/400 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4202 22 10  – – –  Of plastic sheeting  9,7  A  
4202 22 90  – – –  Of textile materials  3,7  A  
4202 29 00  – –  Other  3,7  A  
– Articles of a kind normally carried in the pocket or in the 
handbag  
4202 31 00  – –  With outer surface of leather or of composition leather  3  A  
4202 32  – –  With outer surface of plastic sheeting or of textile materials  
4202 32 10  – – –  Of plastic sheeting  9,7  A  
4202 32 90  – – –  Of textile materials  3,7  A  
4202 39 00  – –  Other  3,7  A  
– Other  
4202 91  – –  With outer surface of leather or of composition leather  
4202 91 10  – – –  Travelling-bags, toilet bags, rucksacks and sports bags  3  A  
4202 91 80  – – –  Other  3  A  
4202 92  – –  With outer surface of plastic sheeting or of textile materials  
– – –  Of plastic sheeting  
4202 92 11  – – – –  Travelling-bags, toilet bags, rucksacks and sports bags  9,7  A  
4202 92 15  – – – –  Musical instrument cases  6,7  A  
4202 92 19  – – – –  Other  9,7  A  
– – –  Of textile materials  
4202 92 91  – – – –  Travelling-bags, toilet bags, rucksacks and sports bags  2,7  A  
4202 92 98  – – – –  Other  2,7  A  
4202 99 00  – –  Other  3,7  A  
4203  Articles of apparel and clothing accessories, of leather or of 
composition leather  
4203 10 00  –  Articles of apparel  4  A  
– Gloves, mittens and mitts  
4203 21 00  – –  Specially designed for use in sports  9  A  
4203 29  – –  Other  
4203 29 10  – – –  Protective for all trades  9  A  
4203 29 90  – – –  Other  7  A  
4203 30 00  –  Belts and bandoliers  5  A  
4203 40 00  –  Other clothing accessories  5  A  
4205 00  Other articles of leather or of composition leather  
– Of a kind used in machinery or mechanical appliances or for 
other technical uses  
4205 00 11  – –  Conveyor or transmission belts or belting  2  AEN  12.6.2020 Official Journal of the European Union L 186/401
 
CN 2012  Description  Base rate  Category  Comment  
4205 00 19  – –  Other  3  A  
4205 00 90  –  Other  2,5  A  
4206 00 00  Articles of gut (other than silkworm gut), of goldbeater's skin, of 
bladders or of tendons  1,7  A  
43  CHAPTER 43 - FURSKINS AND ARTIFICIAL FUR; MANU ­
FACTURES THEREOF  
4301  Raw furskins (including heads, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and 
skins of heading 4101, 4102 or 4103  
4301 10 00  –  Of mink, whole, with or without head, tail or paws  0  A  
4301 30 00  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, 
whole, with or without head, tail or paws  0 A  
4301 60 00  –  Of fox, whole, with or without head, tail or paws  0  A  
4301 80 00  –  Other furskins, whole, with or without head, tail or paws  0  A  
4301 90 00  –  Heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use  0 A  
4302  Tanned or dressed furskins (including heads, tails, paws and other 
pieces or cuttings), unassembled, or assembled (without the 
addition of other materials) other than those of heading 4303  
– Whole skins, with or without head, tail or paws, not assembled  
4302 11 00  – –  Of mink  0  A  
4302 19  – –  Other  
4302 19 15  – – –  Of beaver, muskrat or fox  0  A  
4302 19 35  – – –  Of rabbit or hare  0  A  
– – –  Of seal  
4302 19 41  – – – –  Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs)  2,2  A  
4302 19 49  – – – –  Other  2,2  A  
– – –  Of sheep or lambs  
4302 19 75  – – – –  Of lamb, the following: Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, Indian, Chinese, Mongolian or 
Tibetan lamb  0 A  
4302 19 80  – – – –  Other  2,2  A  
4302 19 99  – – –  Other  2,2  A  
4302 20 00  –  Heads, tails, paws and other pieces or cuttings, not assembled  0  A  
4302 30  –  Whole skins and pieces or cuttings thereof, assembled  
4302 30 10  – –  ‘Dropped’ furskins  2,7  A  
– –  Other  
4302 30 25  – – –  Of rabbit or hare  2,2  A  
– – –  Of seal  
4302 30 51  – – – –  Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs)  2,2  AEN  L 186/402 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4302 30 55  – – – –  Other  2,2  A  
4302 30 99  – – –  Other  2,2  A  
4303  Articles of apparel, clothing accessories and other articles of 
furskin  
4303 10  –  Articles of apparel and clothing accessories  
4303 10 10  – –  Of furskins of whitecoat pups of harp seal or of pups of 
hooded seal (blue-backs)  3,7  A  
4303 10 90  – –  Other  3,7  A  
4303 90 00  –  Other  3,7  A  
4304 00 00  Artificial fur and articles thereof  3,2  A  
44  CHAPTER 44 - WOOD AND ARTICLES OF WOOD; WOOD 
CHARCOAL  
4401  Fuel wood, in logs, in billets, in twigs, in faggots or in similar 
forms; wood in chips or particles; sawdust and wood waste and 
scrap, whether or not agglomerated in logs, briquettes, pellets or 
similar forms  
4401 10 00  –  Fuel wood, in logs, in billets, in twigs, in faggots or in similar 
forms  0 A  
– Wood in chips or particles  
4401 21 00  – –  Coniferous  0  A  
4401 22 00  – –  Non-coniferous  0  A  
– Sawdust and wood waste and scrap, whether or not agglom ­
erated in logs, briquettes, pellets or similar forms  
4401 31 00  – –  Wood pellets  0  A  
4401 39  – –  Other  
4401 39 10  – – –  Sawdust  0  A  
4401 39 90  – – –  Other  0  A  
4402  Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated  
4402 10 00  –  Of bamboo  0  A  
4402 90 00  –  Other  0  A  
4403  Wood in the rough, whether or not stripped of bark or sapwood, 
or roughly squared  
4403 10 00  –  Treated with paint, stains, creosote or other preservatives  0  A  
4403 20  –  Other, coniferous  
– –  Spruce of the species ‘ Picea abies  Karst.’ or silver fir ( Abies alba  
Mill.)  
4403 20 11  – – –  Sawlogs  0  A  
4403 20 19  – – –  Other  0  A  
– –  Pine of the species ‘ Pinus sylvestris  L.’  
4403 20 31  – – –  Sawlogs  0  AEN  12.6.2020 Official Journal of the European Union L 186/403
 
CN 2012  Description  Base rate  Category  Comment  
4403 20 39  – – –  Other  0  A  
– –  Other  
4403 20 91  – – –  Sawlogs  0  A  
4403 20 99  – – –  Other  0  A  
– Other, of tropical wood specified in subheading note 2 to this 
chapter  
4403 41 00  – –  Dark red meranti, light red meranti and meranti bakau  0  A  
4403 49  – –  Other  
4403 49 10  – – –  Acajou d'Afrique, iroko and sapelli  0  A  
4403 49 35  – – –  Okoumé and sipo  0  A  
4403 49 95  – – –  Other  0  A  
– Other  
4403 91  – –  Of oak ( Quercus  spp.)  
4403 91 10  – – –  Sawlogs  0  A  
4403 91 90  – – –  Other  0  A  
4403 92  – –  Of beech ( Fagus  spp.)  
4403 92 10  – – –  Sawlogs  0  A  
4403 92 90  – – –  Other  0  A  
4403 99  – –  Other  
4403 99 10  – – –  Of poplar  0  A  
4403 99 30  – – –  Of eucalyptus  0  A  
– – –  Of birch  
4403 99 51  – – – –  Sawlogs  0  A  
4403 99 59  – – – –  Other  0  A  
4403 99 95  – – –  Other  0  A  
4404  Hoopwood; split poles; piles, pickets and stakes of wood, pointed 
but not sawn lengthwise; wooden sticks, roughly trimmed but not 
turned, bent or otherwise worked, suitable for the manufacture of 
walking sticks, umbrellas, tool handles or the like; chipwood and 
the like  
4404 10 00  –  Coniferous  0  A  
4404 20 00  –  Non-coniferous  0  A  
4405 00 00  Wood wool; wood flour  0  A  
4406  Railway or tramway sleepers (cross-ties) of wood  
4406 10 00  –  Not impregnated  0  A  
4406 90 00  –  Other  0  A  
4407  Wood sawn or chipped lengthwise, sliced or peeled, whether or 
not planed, sanded or end-jointed, of a thickness 
exceeding 6 mmEN  L 186/404 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4407 10  –  Coniferous  
4407 10 15  – –  Sanded; end-jointed, whether or not planed or sanded  0  A  
– –  Other  
– – –  Planed  
4407 10 31  – – – –  Spruce of the species ‘ Picea abies  Karst.’ or silver fir ( Abies 
alba  Mill.)  0 A  
4407 10 33  – – – –  Pine of the species ‘ Pinus sylvestris  L.’  0  A  
4407 10 38  – – – –  Other  0  A  
– – –  Other  
4407 10 91  – – – –  Spruce of the species ‘ Picea abies  Karst.’ or silver fir ( Abies 
alba  Mill.)  0 A  
4407 10 93  – – – –  Pine of the species ‘ Pinus sylvestris  L.’  0  A  
4407 10 98  – – – –  Other  0  A  
– Of tropical wood specified in subheading note 2 to this chapter  
4407 21  – –  Mahogany ( Swietenia  spp.)  
4407 21 10  – – –  Sanded; end-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 21 91  – – – –  Planed  2  A  
4407 21 99  – – – –  Other  0  A  
4407 22  – –  Virola, imbuia and balsa  
4407 22 10  – – –  Sanded; end-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 22 91  – – – –  Planed  2  A  
4407 22 99  – – – –  Other  0  A  
4407 25  – –  Dark red meranti, light red meranti and meranti bakau  
4407 25 10  – – –  End-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 25 30  – – – –  Planed  2  A  
4407 25 50  – – – –  Sanded  2,5  A  
4407 25 90  – – – –  Other  0  A  
4407 26  – –  White lauan, white meranti, white seraya, yellow meranti and 
alan  
4407 26 10  – – –  End-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 26 30  – – – –  Planed  2  A  
4407 26 50  – – – –  Sanded  2,5  A  
4407 26 90  – – – –  Other  0  A  
4407 27  – –  SapelliEN  12.6.2020 Official Journal of the European Union L 186/405
 
CN 2012  Description  Base rate  Category  Comment  
4407 27 10  – – –  Sanded; end-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 27 91  – – – –  Planed  2  A  
4407 27 99  – – – –  Other  0  A  
4407 28  – –  Iroko  
4407 28 10  – – –  Sanded; end-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
4407 28 91  – – – –  Planed  2  A  
4407 28 99  – – – –  Other  0  A  
4407 29  – –  Other  
4407 29 15  – – –  End-jointed, whether or not planed or sanded  2,5  A  
– – –  Other  
– – – –  Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, 
jongkong, kapur, kempas, keruing, limba, makoré, 
mansonia, merbau, obeche, okoumé, palissandre de Rio, 
palissandre de Para, palissandre de Rose, ramin, sipo, teak 
and tiama  
– – – – –  Planed  
4407 29 20  – – – – – –  Palissandre de Para, palissandre de Rio and palissandre 
de Rose  2 A  
4407 29 25  – – – – – –  Other  2  A  
4407 29 45  – – – – –  Sanded  2,5  A  
4407 29 60  – – – – –  Other  0  A  
– – – –  Other  
4407 29 83  – – – – –  Planed  2  A  
4407 29 85  – – – – –  Sanded  2,5  A  
4407 29 95  – – – – –  Other  0  A  
– Other  
4407 91  – –  Of oak ( Quercus  spp.)  
4407 91 15  – – –  Sanded; end-jointed, whether or not planed or sanded  0  A  
– – –  Other  
– – – –  Planed  
4407 91 31  – – – – –  Blocks, strips and friezes for parquet or wood block 
flooring, not assembled  0 A  
4407 91 39  – – – – –  Other  0  A  
4407 91 90  – – – –  Other  0  A  
4407 92 00  – –  Of beech ( Fagus  spp.)  0  A  
4407 93  – –  Of maple ( Acer  spp.)EN  L 186/406 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4407 93 10  – – –  Planed; end-jointed, whether or not planed or sanded  0  A  
– – –  Other  
4407 93 91  – – – –  Sanded  2,5  A  
4407 93 99  – – – –  Other  0  A  
4407 94  – –  Of cherry ( Prunus  spp.)  
4407 94 10  – – –  Planed; end-jointed, whether or not planed or sanded  0  A  
– – –  Other  
4407 94 91  – – – –  Sanded  2,5  A  
4407 94 99  – – – –  Other  0  A  
4407 95  – –  Of ash ( Fraxinus  spp.)  
4407 95 10  – – –  Planed; end-jointed, whether or not planed or sanded  0  A  
– – –  Other  
4407 95 91  – – – –  Sanded  2,5  A  
4407 95 99  – – – –  Other  0  A  
4407 99  – –  Other  
4407 99 27  – – –  Planed; end-jointed, whether or not planed or sanded  0  A  
– – –  Other  
4407 99 40  – – – –  Sanded  2,5  A  
– – – –  Other  
4407 99 91  – – – – –  Of poplar  0  A  
4407 99 96  – – – – –  Of tropical wood  0  A  
4407 99 98  – – – – –  Other  0  A  
4408  Sheets for veneering (including those obtained by slicing 
laminated wood), for plywood or for similar laminated wood 
and other wood, sawn lengthwise, sliced or peeled, whether or 
not planed, sanded, spliced or end-jointed, of a thickness not 
exceeding 6 mm  
4408 10  –  Coniferous  
4408 10 15  – –  Planed; sanded; end-jointed, whether or not planed or sanded  3  A  
– –  Other  
4408 10 91  – – –  Small boards for the manufacture of pencils  0  A  
4408 10 98  – – –  Other  4  A  
– Of tropical wood specified in subheading note 2 to this chapter  
4408 31  – –  Dark red meranti, light red meranti and meranti bakau  
4408 31 11  – – –  End-jointed, whether or not planed or sanded  4,9  A  
– – –  Other  
4408 31 21  – – – –  Planed  4  AEN  12.6.2020 Official Journal of the European Union L 186/407
 
CN 2012  Description  Base rate  Category  Comment  
4408 31 25  – – – –  Sanded  4,9  A  
4408 31 30  – – – –  Other  6  A  
4408 39  – –  Other  
– – –  Acajou d'Afrique, limba, mahogany ( Swietenia  spp.), obeche, 
oko 
umé, palissandre de Para, palissandre de Rio, palissandre de 
Rose, sapelli, sipo, virola and white lauan  
4408 39 15  – – – –  Sanded; end-jointed, whether or not planed or sanded  4,9  A  
– – – –  Other  
4408 39 21  – – – – –  Planed  4  A  
4408 39 30  – – – – –  Other  6  A  
– – –  Other  
4408 39 55  – – – –  Planed; sanded; end-jointed, whether or not planed or 
sanded  3 A  
– – – –  Other  
4408 39 70  – – – – –  Small boards for the manufacture of pencils  0  A  
– – – – –  Other  
4408 39 85  – – – – – –  Of a thickness not exceeding 1 mm  4  A  
4408 39 95  – – – – – –  Of a thickness exceeding 1 mm  4  A  
4408 90  –  Other  
4408 90 15  – –  Planed; sanded; end-jointed, whether or not planed or sanded  3  A  
– –  Other  
4408 90 35  – – –  Small boards for the manufacture of pencils  0  A  
– – –  Other  
4408 90 85  – – – –  Of a thickness not exceeding 1 mm  4  A  
4408 90 95  – – – –  Of a thickness exceeding 1 mm  4  A  
4409  Wood (including strips and friezes for parquet flooring, not 
assembled) continuously shaped (tongued, grooved, rebated, 
chamfered, V-jointed, beaded, moulded, rounded or the like) 
along any of its edges, ends or faces, whether or not planed, 
sanded or end-jointed  
4409 10  –  Coniferous  
4409 10 11  – –  Mouldings for frames for paintings, photographs, mirrors or 
similar objects  0 A  
4409 10 18  – –  Other  0  A  
– Non-coniferous  
4409 21 00  – –  Of bamboo  0  A  
4409 29  – –  Other  
4409 29 10  – – –  Mouldings for frames for paintings, photographs, mirrors or 
similar objects  0 A  
– – –  Other  
4409 29 91  – – – –  Blocks, strips and friezes for parquet or wood block 
flooring, not assembled  0 AEN  L 186/408 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4409 29 99  – – – –  Other  0  A  
4410  Particle board, oriented strand board (OSB) and similar board (for 
example, waferboard) of wood or other ligneous materials, 
whether or not agglomerated with resins or other organic 
binding substances  
– Of wood  
4410 11  – –  Particle board  
4410 11 10  – – –  Unworked or not further worked than sanded  7  B5  
4410 11 30  – – –  Surface-covered with melamine-impregnated paper  7  B5  
4410 11 50  – – –  Surface-covered with decorative laminates of plastics  7  B5  
4410 11 90  – – –  Other  7  B5  
4410 12  – –  Oriented strand board (OSB)  
4410 12 10  – – –  Unworked or not further worked than sanded  7  B5  
4410 12 90  – – –  Other  7  B5  
4410 19 00  – –  Other  7  B5  
4410 90 00  –  Other  7  B5  
4411  Fibreboard of wood or other ligneous materials, whether or not 
bonded with resins or other organic substances  
– Medium density fibreboard (MDF)  
4411 12  – –  Of a thickness not exceeding 5 mm  
4411 12 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 12 90  – – –  Other  7  B5  
4411 13  – –  Of a thickness exceeding 5 mm but not exceeding 9 mm  
4411 13 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 13 90  – – –  Other  7  B5  
4411 14  – –  Of a thickness exceeding 9 mm  
4411 14 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 14 90  – – –  Other  7  B5  
– Other  
4411 92  – –  Of a density exceeding 0,8 g/cm  3 
4411 92 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 92 90  – – –  Other  7  B5  
4411 93  – –  Of a density exceeding 0,5 g/cm  3 but not 
exceeding 0,8 g/cm  3 
4411 93 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 93 90  – – –  Other  7  B5  
4411 94  – –  Of a density not exceeding 0,5 g/cm  3 
4411 94 10  – – –  Not mechanically worked or surface covered  7  B5  
4411 94 90  – – –  Other  7  B5EN  12.6.2020 Official Journal of the European Union L 186/409
 
CN 2012  Description  Base rate  Category  Comment  
4412  Plywood, veneered panels and similar laminated wood  
4412 10 00  –  Of bamboo  10  B5  
– Other plywood consisting solely of sheets of wood (other than 
bamboo), each ply not exceeding 6 mm thickness  
4412 31  – –  With at least one outer ply of tropical wood specified in sub 
heading note 2 to this chapter  
4412 31 10  – – –  Of acajou d'Afrique, dark red meranti, light red meranti, 
limba, mahogany ( Swietenia  spp.), obeche, okoumé, 
palissandre de Para, palissandre de Rio, palissandre de 
Rose, sapelli, sipo, virola or white lauan  10  B5  
4412 31 90  – – –  Other  7  B5  
4412 32  – –  Other, with at least one outer ply of non-coniferous wood  
4412 32 10  – – –  Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, 
hornbeam, horse chestnut, lime, maple, oak, plane tree, 
poplar, robinia, walnut or yellow poplar  7 B5  
4412 32 90  – – –  Other  7  B5  
4412 39 00  – –  Other  7  B5  
– Other  
4412 94  – –  Blockboard, laminboard and battenboard  
4412 94 10  – – –  With at least one outer ply of non-coniferous wood  10  B5  
4412 94 90  – – –  Other  6  B3  
4412 99  – –  Other  
4412 99 30  – – –  Containing at least one layer of particle board  6  B3  
– – –  Other  
– – – –  With at least one outer ply of non-coniferous wood  
4412 99 40  – – – – –  Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, 
hornbeam, horse chestnut, lime, maple, oak, plane tree, 
poplar, robinia, walnut or yellow poplar  10  B5  
4412 99 50  – – – – –  Other  10  B5  
4412 99 85  – – – –  Other  10  B5  
4413 00 00  Densified wood, in blocks, plates, strips or profile shapes  0  A  
4414 00  Wooden frames for paintings, photographs, mirrors or similar 
objects  
4414 00 10  –  Of tropical wood specified in additional note 2 to this chapter  2,5  A  
4414 00 90  –  Of other wood  0  A  
4415  Packing cases, boxes, crates, drums and similar packings, of wood; 
cable-drums of wood; pallets, box pallets and other load boards, 
of wood; pallet collars of wood  
4415 10  –  Cases, boxes, crates, drums and similar packings; cable-drums  
4415 10 10  – –  Cases, boxes, crates, drums and similar packings  4  A  
4415 10 90  – –  Cable-drums  3  AEN  L 186/410 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4415 20  –  Pallets, box pallets and other load boards; pallet collars  
4415 20 20  – –  Flat pallets; pallet collars  3  A  
4415 20 90  – –  Other  4  A  
4416 00 00  Casks, barrels, vats, tubs and other coopers' products and parts 
thereof, of wood, including staves  0 A  
4417 00 00  Tools, tool bodies, tool handles, broom or brush bodies and 
handles, of wood; boot or shoe lasts and trees, of wood  0 A  
4418  Builders' joinery and carpentry of wood, including cellular wood 
panels, assembled flooring panels, shingles and shakes  
4418 10  –  Windows, French windows and their frames  
4418 10 10  – –  Of tropical wood specified in additional note 2 to this chapter  3  A  
4418 10 50  – –  Coniferous  3  A  
4418 10 90  – –  Of other wood  3  A  
4418 20  –  Doors and their frames and thresholds  
4418 20 10  – –  Of tropical wood specified in additional note 2 to this chapter  3  A  
4418 20 50  – –  Coniferous  0  A  
4418 20 80  – –  Of other wood  0  A  
4418 40 00  –  Shuttering for concrete constructional work  0  A  
4418 50 00  –  Shingles and shakes  0  A  
4418 60 00  –  Posts and beams  0  A  
– Assembled flooring panels  
4418 71 00  – –  For mosaic floors  3  A  
4418 72 00  – –  Other, multilayer  0  A  
4418 79 00  – –  Other  0  A  
4418 90  –  Other  
4418 90 10  – –  Glue-laminated timber  0  A  
4418 90 80  – –  Other  0  A  
4419 00  Tableware and kitchenware, of wood  
4419 00 10  –  Of tropical wood specified in additional note 2 to this chapter  0  A  
4419 00 90  –  Of other wood  0  A  
4420  Wood marquetry and inlaid wood; caskets and cases for jewellery 
or cutlery, and similar articles, of wood; statuettes and other 
ornaments, of wood; wooden articles of furniture not falling in 
Chapter 94  
4420 10  –  Statuettes and other ornaments, of wood  
4420 10 11  – –  Of tropical wood specified in additional note 2 to this chapter  3  A  
4420 10 19  – –  Of other wood  0  A  
4420 90  –  OtherEN  12.6.2020 Official Journal of the European Union L 186/411
 
CN 2012  Description  Base rate  Category  Comment  
4420 90 10  – –  Wood marquetry and inlaid wood  4  A  
– –  Other  
4420 90 91  – – –  Of tropical wood specified in additional note 2 to this 
chapter  3 A  
4420 90 99  – – –  Other  0  A  
4421  Other articles of wood  
4421 10 00  –  Clothes hangers  0  A  
4421 90  –  Other  
4421 90 91  – –  Of fibreboard  4  A  
4421 90 98  – –  Other  0  A  
45  CHAPTER 45 - CORK AND ARTICLES OF CORK  
4501  Natural cork, raw or simply prepared; waste cork; crushed, 
granulated or ground cork  
4501 10 00  –  Natural cork, raw or simply prepared  0  A  
4501 90 00  –  Other  0  A  
4502 00 00  Natural cork, debacked or roughly squared, or in rectangular 
(including square) blocks, plates, sheets or strip (including 
sharp-edged blanks for corks or stoppers)  0 A  
4503  Articles of natural cork  
4503 10  –  Corks and stoppers  
4503 10 10  – –  Cylindrical  4,7  A  
4503 10 90  – –  Other  4,7  A  
4503 90 00  –  Other  4,7  A  
4504  Agglomerated cork (with or without a binding substance) and 
articles of agglomerated cork  
4504 10  –  Blocks, plates, sheets and strip; tiles of any shape; solid 
cylinders, including discs  
– –  Corks and stoppers  
4504 10 11  – – –  For sparkling wine, including those with discs of natural cork  4,7  A  
4504 10 19  – – –  Other  4,7  A  
– –  Other  
4504 10 91  – – –  With a binding substance  4,7  A  
4504 10 99  – – –  Other  4,7  A  
4504 90  –  Other  
4504 90 20  – –  Corks and stoppers  4,7  A  
4504 90 80  – –  Other  4,7  A  
46  CHAPTER 46 - MANUFACTURES OF STRAW, OF ESPARTO OR 
OF OTHER PLAITING MATERIALS; BASKETWARE AND 
WICKERWORKEN  L 186/412 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4601  Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar 
products of plaiting materials, bound together in parallel strands 
or woven, in sheet form, whether or not being finished articles 
(for example, mats, matting, screens)  
– Mats, matting and screens of vegetable materials  
4601 21  – –  Of bamboo  
4601 21 10  – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 21 90  – – –  Other  2,2  A  
4601 22  – –  Of rattan  
4601 22 10  – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 22 90  – – –  Other  2,2  A  
4601 29  – –  Other  
4601 29 10  – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 29 90  – – –  Other  2,2  A  
– Other  
4601 92  – –  Of bamboo  
4601 92 05  – – –  Plaits and similar products of plaiting materials, whether or 
not assembled into strips  0 A  
– – –  Other  
4601 92 10  – – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 92 90  – – – –  Other  2,2  A  
4601 93  – –  Of rattan  
4601 93 05  – – –  Plaits and similar products of plaiting materials, whether or 
not assembled into strips  0 A  
– – –  Other  
4601 93 10  – – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 93 90  – – – –  Other  2,2  A  
4601 94  – –  Of other vegetable materials  
4601 94 05  – – –  Plaits and similar products of plaiting materials, whether or 
not assembled into strips  0 A  
– – –  Other  
4601 94 10  – – – –  Of plaits or similar products of plaiting materials  3,7  A  
4601 94 90  – – – –  Other  2,2  A  
4601 99  – –  Other  
4601 99 05  – – –  Plaits and similar products of plaiting materials, whether or 
not assembled into strips  1,7  A  
– – –  Other  
4601 99 10  – – – –  Of plaits or similar products of plaiting materials  4,7  AEN  12.6.2020 Official Journal of the European Union L 186/413
 
CN 2012  Description  Base rate  Category  Comment  
4601 99 90  – – – –  Other  2,7  A  
4602  Basketwork, wickerwork and other articles, made directly to shape 
from plaiting materials or made up from goods of heading 4601; 
articles of loofah  
– Of vegetable materials  
4602 11 00  – –  Of bamboo  3,7  A  
4602 12 00  – –  Of rattan  3,7  A  
4602 19  – –  Other  
4602 19 10  – – –  Straw envelopes for bottles  1,7  A  
4602 19 90  – – –  Other  3,7  A  
4602 90 00  –  Other  4,7  A  
47  CHAPTER 47 - PULP OF WOOD OR OF OTHER FIBROUS 
CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) 
PAPER OR PAPERBOARD  
4701 00  Mechanical wood pulp  
4701 00 10  –  Thermo-mechanical wood pulp  0  A  
4701 00 90  –  Other  0  A  
4702 00 00  Chemical wood pulp, dissolving grades  0  A  
4703  Chemical wood pulp, soda or sulphate, other than dissolving 
grades  
– Unbleached  
4703 11 00  – –  Coniferous  0  A  
4703 19 00  – –  Non-coniferous  0  A  
– Semi-bleached or bleached  
4703 21 00  – –  Coniferous  0  A  
4703 29 00  – –  Non-coniferous  0  A  
4704  Chemical wood pulp, sulphite, other than dissolving grades  
– Unbleached  
4704 11 00  – –  Coniferous  0  A  
4704 19 00  – –  Non-coniferous  0  A  
– Semi-bleached or bleached  
4704 21 00  – –  Coniferous  0  A  
4704 29 00  – –  Non-coniferous  0  A  
4705 00 00  Wood pulp obtained by a combination of mechanical and 
chemical pulping processes  0 A  
4706  Pulps of fibres derived from recovered (waste and scrap) paper or 
paperboard or of other fibrous cellulosic material  
4706 10 00  –  Cotton linters pulp  0  A  
4706 20 00  –  Pulps of fibres derived from recovered (waste and scrap) paper 
or paperboard  0 AEN  L 186/414 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4706 30 00  –  Other, of bamboo  0  A  
– Other  
4706 91 00  – –  Mechanical  0  A  
4706 92 00  – –  Chemical  0  A  
4706 93 00  – –  Obtained by a combination of mechanical and chemical 
processes  0 A  
4707  Recovered (waste and scrap) paper or paperboard  
4707 10 00  –  Unbleached kraft paper or paperboard or corrugated paper or 
paperboard  0 A  
4707 20 00  –  Other paper or paperboard made mainly of bleached chemical 
pulp, not coloured in the mass  0 A  
4707 30  –  Paper or paperboard made mainly of mechanical pulp (for 
example, newspapers, journals and similar printed matter)  
4707 30 10  – –  Old and unsold newspapers and magazines, telephone direc ­
tories, brochures and printed advertising material  0 A  
4707 30 90  – –  Other  0  A  
4707 90  –  Other, including unsorted waste and scrap  
4707 90 10  – –  Unsorted  0  A  
4707 90 90  – –  Sorted  0  A  
48  CHAPTER 48 - PAPER AND PAPERBOARD; ARTICLES OF 
PAPER PULP, OF PAPER OR OF PAPERBOARD  
4801 00 00  Newsprint, in rolls or sheets  0  A  
4802  Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and non-perforated 
punchcards and punch-tape paper, in rolls or rectangular 
(including square) sheets, of any size, other than paper of 
heading 4801 or 4803; handmade paper and paperboard  
4802 10 00  –  Handmade paper and paperboard  0  A  
4802 20 00  –  Paper and paperboard of a kind used as a base for photosen ­
sitive, heat-sensitive or electrosensitive paper or paperboard  0 A  
4802 40  –  Wallpaper base  
4802 40 10  – –  Not containing fibres obtained by a mechanical process or of 
which not more than 10 % by weight of the total fibre 
content consists of such fibres  0 A  
4802 40 90  – –  Other  0  A  
– Other paper and paperboard, not containing fibres obtained by 
a mechanical or chemi-mechanical process or of which not 
more than 10 % by weight of the total fibre content consists 
of such fibres  
4802 54 00  – –  Weighing less than 40 g/m  2 0 A  
4802 55  – –  Weighing 40 g/m  2 or more but not more than 150 g/m  2 , in 
rollsEN  12.6.2020 Official Journal of the European Union L 186/415
 
CN 2012  Description  Base rate  Category  Comment  
4802 55 15  – – –  Weighing 40 g/m  2 or more but less than 60 g/m  2 0 A  
4802 55 25  – – –  Weighing 60 g/m  2 or more but less than 75 g/m  2 0 A  
4802 55 30  – – –  Weighing 75 g/m  2 or more but less than 80 g/m  2 0 A  
4802 55 90  – – –  Weighing 80 g/m  2 or more  0  A  
4802 56  – –  Weighing 40 g/m  2 or more but not more than 150 g/m  2 , in 
sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm in the unfolded state  
4802 56 20  – – –  With one side measuring 297 mm and the other side 
measuring 210 mm (A4 format)  0 A  
4802 56 80  – – –  Other  0  A  
4802 57 00  – –  Other, weighing 40 g/m  2 or more but not more 
than 150 g/m  2 0 A  
4802 58  – –  Weighing more than 150 g/m  2 
4802 58 10  – – –  In rolls  0  A  
4802 58 90  – – –  Other  0  A  
– Other paper and paperboard, of which more than 10 % by 
weight of the total fibre content consists of fibres obtained by 
a mechanical or chemi-mechanical process  
4802 61  – –  In rolls  
4802 61 15  – – –  Weighing less than 72 g/m  2 and of which more than 50 % 
by weight of the total fibre content consists of fibres 
obtained by a mechanical process  0 A  
4802 61 80  – – –  Other  0  A  
4802 62 00  – –  In sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm in the unfolded state  0 A  
4802 69 00  – –  Other  0  A  
4803 00  Toilet or facial tissue stock, towel or napkin stock and similar 
paper of a kind used for household or sanitary purposes, cellulose 
wadding and webs of cellulose fibres, whether or not creped, 
crinkled, embossed, perforated, surface-coloured, surface- 
decorated or printed, in rolls or sheets  
4803 00 10  –  Cellulose wadding  0  A  
– Creped paper and webs of cellulose fibres (tissues), weighing, 
per ply  
4803 00 31  – –  Not more than 25 g/m  2 0 A  
4803 00 39  – –  More than 25 g/m  2 0 A  
4803 00 90  –  Other  0  AEN  L 186/416 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4804  Uncoated kraft paper and paperboard, in rolls or sheets, other 
than that of heading 4802 or 4803  
– Kraftliner  
4804 11  – –  Unbleached  
– – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 11 11  – – – –  Weighing less than 150 g/m  2 0 A  
4804 11 15  – – – –  Weighing 150 g/m  2 or more but less than 175 g/m  2 0 A  
4804 11 19  – – – –  Weighing 175 g/m  2 or more  0  A  
4804 11 90  – – –  Other  0  A  
4804 19  – –  Other  
– – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
– – – –  Composed of one or more layers unbleached and an 
outside layer bleached, semi-bleached or coloured, 
weighing per m  2 
4804 19 12  – – – – –  Less than 175 g  0  A  
4804 19 19  – – – – –  175 g or more  0  A  
4804 19 30  – – – –  Other  0  A  
4804 19 90  – – –  Other  0  A  
– Sack kraft paper  
4804 21  – –  Unbleached  
4804 21 10  – – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  0 A  
4804 21 90  – – –  Other  0  A  
4804 29  – –  Other  
4804 29 10  – – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  0 A  
4804 29 90  – – –  Other  0  A  
– Other kraft paper and paperboard weighing 150 g/m  2 or less  
4804 31  – –  Unbleached  
– – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 31 51  – – – –  Kraft electro-technical insulating paper  0  A  
4804 31 58  – – – –  Other  0  A  
4804 31 80  – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/417
 
CN 2012  Description  Base rate  Category  Comment  
4804 39  – –  Other  
– – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 39 51  – – – –  Bleached uniformly throughout the mass  0  A  
4804 39 58  – – – –  Other  0  A  
4804 39 80  – – –  Other  0  A  
– Other kraft paper and paperboard weighing more 
than 150 g/m  2 but less than 225 g/m  2 
4804 41  – –  Unbleached  
4804 41 91  – – –  Saturating kraft  0  A  
4804 41 98  – – –  Other  0  A  
4804 42 00  – –  Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process  0 A  
4804 49 00  – –  Other  0  A  
– Other kraft paper and paperboard weighing 225 g/m  2 or more  
4804 51 00  – –  Unbleached  0  A  
4804 52 00  – –  Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process  0 A  
4804 59  – –  Other  
4804 59 10  – – –  Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  0 A  
4804 59 90  – – –  Other  0  A  
4805  Other uncoated paper and paperboard, in rolls or sheets, not 
further worked or processed than as specified in note 3 to this 
chapter  
– Fluting paper  
4805 11 00  – –  Semi-chemical fluting paper  0  A  
4805 12 00  – –  Straw fluting paper  0  A  
4805 19  – –  Other  
4805 19 10  – – –  Wellenstoff  0  A  
4805 19 90  – – –  Other  0  A  
– Testliner (recycled liner board)  
4805 24 00  – –  Weighing 150 g/m  2 or less  0  A  
4805 25 00  – –  Weighing more than 150 g/m  2 0 A  
4805 30 00  –  Sulphite wrapping paper  0  A  
4805 40 00  –  Filter paper and paperboard  0  AEN  L 186/418 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4805 50 00  –  Felt paper and paperboard  0  A  
– Other  
4805 91 00  – –  Weighing 150 g/m  2 or less  0  A  
4805 92 00  – –  Weighing more than 150 g/m  2 but less than 225 g/m  2 0 A  
4805 93  – –  Weighing 225 g/m  2 or more  
4805 93 20  – – –  Made from recovered paper  0  A  
4805 93 80  – – –  Other  0  A  
4806  Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in 
rolls or sheets  
4806 10 00  –  Vegetable parchment  0  A  
4806 20 00  –  Greaseproof papers  0  A  
4806 30 00  –  Tracing papers  0  A  
4806 40  –  Glassine and other glazed transparent or translucent papers  
4806 40 10  – –  Glassine papers  0  A  
4806 40 90  – –  Other  0  A  
4807 00  Composite paper and paperboard (made by sticking flat layers of 
paper or paperboard together with an adhesive), not surface- 
coated or impregnated, whether or not internally reinforced, in 
rolls or sheets  
4807 00 30  –  Made from recovered paper, whether or not covered with paper  0  A  
4807 00 80  –  Other  0  A  
4808  Paper and paperboard, corrugated (with or without glued flat 
surface sheets), creped, crinkled, embossed or perforated, in rolls 
or sheets, other than paper of the kind described in 
heading 4803  
4808 10 00  –  Corrugated paper and paperboard, whether or not perforated  0  A  
4808 40 00  –  Kraft paper, creped or crinkled, whether or not embossed or 
perforated  0 A  
4808 90 00  –  Other  0  A  
4809  Carbon paper, self-copy paper and other copying or transfer 
papers (including coated or impregnated paper for duplicator 
stencils or offset plates), whether or not printed, in rolls or sheets  
4809 20 00  –  Self-copy paper  0  A  
4809 90 00  –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/419
 
CN 2012  Description  Base rate  Category  Comment  
4810  Paper and paperboard, coated on one or both sides with kaolin 
(China clay) or other inorganic substances, with or without a 
binder, and with no other coating, whether or not surface- 
coloured, surface-decorated or printed, in rolls or rectangular 
(including square) sheets, of any size  
– Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, not containing fibres obtained by a 
mechanical or chemi-mechanical process or of which not 
more than 10 % by weight of the total fibre content consists 
of such fibres  
4810 13 00  – –  In rolls  0  A  
4810 14 00  – –  In sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm in the unfolded state  0 A  
4810 19 00  – –  Other  0  A  
– Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, of which more than 10 % by weight of 
the total fibre content consists of fibres obtained by a mech ­
anical or chemi-mechanical process  
4810 22 00  – –  Lightweight coated paper  0  A  
4810 29  – –  Other  
4810 29 30  – – –  In rolls  0  A  
4810 29 80  – – –  Other  0  A  
– Kraft paper and paperboard, other than that of a kind used for 
writing, printing or other graphic purposes  
4810 31 00  – –  Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process, and 
weighing 150 g/m  2 or less  0 A  
4810 32  – –  Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process, and weighing 
more than 150 g/m  2 
4810 32 10  – – –  Coated with kaolin  0  A  
4810 32 90  – – –  Other  0  A  
4810 39 00  – –  Other  0  A  
– Other paper and paperboard  
4810 92  – –  Multi-ply  
4810 92 10  – – –  Each layer bleached  0  A  
4810 92 30  – – –  With only one outer layer bleached  0  A  
4810 92 90  – – –  Other  0  A  
4810 99  – –  OtherEN  L 186/420 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4810 99 10  – – –  Bleached paper and paperboard, coated with kaolin  0  A  
4810 99 80  – – –  Other  0  A  
4811  Paper, paperboard, cellulose wadding and webs of cellulose fibres, 
coated, impregnated, covered, surface-coloured, surface-decorated 
or printed, in rolls or rectangular (including square) sheets, of any 
size, other than goods of the kind described in heading 4803, 
4809 or 4810  
4811 10 00  –  Tarred, bituminised or asphalted paper and paperboard  0  A  
– Gummed or adhesive paper and paperboard  
4811 41  – –  Self-adhesive  
4811 41 20  – – –  Of a width not exceeding 10 cm, the coating of which 
consists of unvulcanised natural or synthetic rubber  0 A  
4811 41 90  – – –  Other  0  A  
4811 49 00  – –  Other  0  A  
– Paper and paperboard, coated, impregnated or covered with 
plastics (excluding adhesives)  
4811 51 00  – –  Bleached, weighing more than 150 g/m  2 0 A  
4811 59 00  – –  Other  0  A  
4811 60 00  –  Paper and paperboard, coated, impregnated or covered with 
wax, paraffin wax, stearin, oil or glycerol  0 A  
4811 90 00  –  Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres  0 A  
4812 00 00  Filter blocks, slabs and plates, of paper pulp  0  A  
4813  Cigarette paper, whether or not cut to size or in the form of 
booklets or tubes  
4813 10 00  –  In the form of booklets or tubes  0  A  
4813 20 00  –  In rolls of a width not exceeding 5 cm  0  A  
4813 90  –  Other  
4813 90 10  – –  In rolls of a width exceeding 5 cm but not exceeding 15 cm  0  A  
4813 90 90  – –  Other  0  A  
4814  Wallpaper and similar wallcoverings; window transparencies of 
paper  
4814 20 00  –  Wallpaper and similar wallcoverings, consisting of paper coated 
or covered, on the face side, with a grained, embossed, coloured, 
design-printed or otherwise decorated layer of plastics  0 A  
4814 90  –  Other  
4814 90 10  – –  Wallpaper and similar wallcoverings, consisting of grained, 
embossed, surface-coloured, design-printed or otherwise 
surface-decorated paper, coated or covered with transparent 
protective plastics  0 AEN  12.6.2020 Official Journal of the European Union L 186/421
 
CN 2012  Description  Base rate  Category  Comment  
4814 90 70  – –  Other  0  A  
4816  Carbon paper, self-copy paper and other copying or transfer 
papers (other than those of heading 4809), duplicator stencils 
and offset plates, of paper, whether or not put up in boxes  
4816 20 00  –  Self-copy paper  0  A  
4816 90 00  –  Other  0  A  
4817  Envelopes, letter cards, plain postcards and correspondence cards, 
of paper or paperboard; boxes, pouches, wallets and writing 
compendiums, of paper or paperboard, containing an assortment 
of paper stationery  
4817 10 00  –  Envelopes  0  A  
4817 20 00  –  Letter cards, plain postcards and correspondence cards  0  A  
4817 30 00  –  Boxes, pouches, wallets and writing compendiums, of paper or 
paperboard, containing an assortment of paper stationery  0 A  
4818  Toilet paper and similar paper, cellulose wadding or webs of 
cellulose fibres, of a kind used for household or sanitary 
purposes, in rolls of a width not exceeding 36 cm, or cut to 
size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, 
serviettes, bedsheets and similar household, sanitary or hospital 
articles, articles of apparel and clothing accessories, of paper pulp, 
paper, cellulose wadding or webs of cellulose fibres  
4818 10  –  Toilet paper  
4818 10 10  – –  Weighing, per ply, 25 g/m  2 or less  0  A  
4818 10 90  – –  Weighing, per ply, more than 25 g/m  2 0 A  
4818 20  –  Handkerchiefs, cleansing or facial tissues and towels  
4818 20 10  – –  Handkerchiefs and cleansing or facial tissues  0  A  
– –  Hand towels  
4818 20 91  – – –  In rolls  0  A  
4818 20 99  – – –  Other  0  A  
4818 30 00  –  Tablecloths and serviettes  0  A  
4818 50 00  –  Articles of apparel and clothing accessories  0  A  
4818 90  –  Other  
4818 90 10  Articles of a kind used for surgical, medical or hygienic purposes, 
not put up for retail sale  0 A  
4818 90 90  – –  Other  0  A  
4819  Cartons, boxes, cases, bags and other packing containers, of 
paper, paperboard, cellulose wadding or webs of cellulose fibres; 
box files, letter trays, and similar articles, of paper or paperboard, 
of a kind used in offices, shops or the like  
4819 10 00  –  Cartons, boxes and cases, of corrugated paper or paperboard  0  AEN  L 186/422 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4819 20 00  –  Folding cartons, boxes and cases, of non-corrugated paper or 
paperboard  0 A  
4819 30 00  –  Sacks and bags, having a base of a width of 40 cm or more  0  A  
4819 40 00  –  Other sacks and bags, including cones  0  A  
4819 50 00  –  Other packing containers, including record sleeves  0  A  
4819 60 00  –  Box files, letter trays, storage boxes and similar articles, of a 
kind used in offices, shops or the like  0 A  
4820  Registers, account books, notebooks, order books, receipt books, 
letter pads, memorandum pads, diaries and similar articles, 
exercise books, blotting pads, binders (loose-leaf or other), 
folders, file covers, manifold business forms, interleaved carbon 
sets and other articles of stationery, of paper or paperboard; 
albums for samples or for collections and book covers, of 
paper or paperboard  
4820 10  –  Registers, account books, notebooks, order books, receipt 
books, letter pads, memorandum pads, diaries and similar 
articles  
4820 10 10  – –  Registers, account books, order books and receipt books  0  A  
4820 10 30  – –  Notebooks, letter pads and memorandum pads  0  A  
4820 10 50  – –  Diaries  0  A  
4820 10 90  – –  Other  0  A  
4820 20 00  –  Exercise books  0  A  
4820 30 00  –  Binders (other than book covers), folders and file covers  0  A  
4820 40 00  –  Manifold business forms and interleaved carbon sets  0  A  
4820 50 00  –  Albums for samples or for collections  0  A  
4820 90 00  –  Other  0  A  
4821  Paper or paperboard labels of all kinds, whether or not printed  
4821 10  –  Printed  
4821 10 10  – –  Self-adhesive  0  A  
4821 10 90  – –  Other  0  A  
4821 90  –  Other  
4821 90 10  – –  Self-adhesive  0  A  
4821 90 90  – –  Other  0  A  
4822  Bobbins, spools, cops and similar supports, of paper pulp, paper 
or paperboard (whether or not perforated or hardened)  
4822 10 00  –  Of a kind used for winding textile yarn  0  A  
4822 90 00  –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/423
 
CN 2012  Description  Base rate  Category  Comment  
4823  Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other articles of paper pulp, paper, 
paperboard, cellulose wadding or webs of cellulose fibres  
4823 20 00  –  Filter paper and paperboard  0  A  
4823 40 00  –  Rolls, sheets and dials, printed for self-recording apparatus  0  A  
– Trays, dishes, plates, cups and the like, of paper or paperboard  
4823 61 00  – –  Of bamboo  0  A  
4823 69  – –  Other  
4823 69 10  – – –  Trays, dishes and plates  0  A  
4823 69 90  – – –  Other  0  A  
4823 70  –  Moulded or pressed articles of paper pulp  
4823 70 10  – –  Moulded trays and boxes for packing eggs  0  A  
4823 70 90  – –  Other  0  A  
4823 90  –  Other  
4823 90 40  – –  Paper and paperboard, of a kind used for writing, printing or 
other graphic purposes  0 A  
4823 90 85  – –  Other  0  A  
49  CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES 
AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; 
MANUSCRIPTS, TYPESCRIPTS AND PLANS  
4901  Printed books, brochures, leaflets and similar printed matter, 
whether or not in single sheets  
4901 10 00  –  In single sheets, whether or not folded  0  A  
– Other  
4901 91 00  – –  Dictionaries and encyclopaedias, and serial instalments thereof  0  A  
4901 99 00  – –  Other  0  A  
4902  Newspapers, journals and periodicals, whether or not illustrated 
or containing advertising material  
4902 10 00  –  Appearing at least four times a week  0  A  
4902 90 00  –  Other  0  A  
4903 00 00  Children's picture, drawing or colouring books  0  A  
4904 00 00  Music, printed or in manuscript, whether or not bound or illus ­
trated  0 A  
4905  Maps and hydrographic or similar charts of all kinds, including 
atlases, wall maps, topographical plans and globes, printed  
4905 10 00  –  Globes  0  A  
– Other  
4905 91 00  – –  In book form  0  AEN  L 186/424 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
4905 99 00  – –  Other  0  A  
4906 00 00  Plans and drawings for architectural, engineering, industrial, 
commercial, topographical or similar purposes, being originals 
drawn by hand; handwritten texts; photographic reproductions 
on sensitised paper and carbon copies of the foregoing  0 A  
4907 00  Unused postage, revenue or similar stamps of current or new 
issue in the country in which they have, or will have, a recognised 
face value; stamp-impressed paper; banknotes; cheque forms; 
stock, share or bond certificates and similar documents of title  
4907 00 10  –  Postage, revenue and similar stamps  0  A  
4907 00 30  –  Banknotes  0  A  
4907 00 90  –  Other  0  A  
4908  Transfers (decalcomanias)  
4908 10 00  –  Transfers (decalcomanias), vitrifiable  0  A  
4908 90 00  –  Other  0  A  
4909 00 00  Printed or illustrated postcards; printed cards bearing personal 
greetings, messages or announcements, whether or not illustrated, 
with or without envelopes or trimmings  0 A  
4910 00 00  Calendars of any kind, printed, including calendar blocks  0  A  
4911  Other printed matter, including printed pictures and photographs  
4911 10  –  Trade advertising material, commercial catalogues and the like  
4911 10 10  – –  Commercial catalogues  0  A  
4911 10 90  – –  Other  0  A  
– Other  
4911 91 00  – –  Pictures, designs and photographs  0  A  
4911 99 00  – –  Other  0  A  
50  CHAPTER 50 - SILK  
5001 00 00  Silkworm cocoons suitable for reeling  0  A  
5002 00 00  Raw silk (not thrown)  0  A  
5003 00 00  Silk waste (including cocoons unsuitable for reeling, yarn waste 
and garnetted stock)  0 A  
5004 00  Silk yarn (other than yarn spun from silk waste) not put up for 
retail sale  
5004 00 10  –  Unbleached, scoured or bleached  4  A  
5004 00 90  –  Other  4  A  
5005 00  Yarn spun from silk waste, not put up for retail sale  
5005 00 10  –  Unbleached, scoured or bleached  2,9  A  
5005 00 90  –  Other  2,9  AEN  12.6.2020 Official Journal of the European Union L 186/425
 
CN 2012  Description  Base rate  Category  Comment  
5006 00  Silk yarn and yarn spun from silk waste, put up for retail sale; 
silkworm gut  
5006 00 10  –  Silk yarn  5  A  
5006 00 90  –  Yarn spun from noil or other silk waste; silkworm gut  2,9  A  
5007  Woven fabrics of silk or of silk waste  
5007 10 00  –  Fabrics of noil silk  3  A  
5007 20  –  Other fabrics, containing 85 % or more by weight of silk or of 
silk waste other than noil silk  
– –  Crêpes  
5007 20 11  – – –  Unbleached, scoured or bleached  6,9  A  
5007 20 19  – – –  Other  6,9  A  
– –  Pongee, habutai, honan, shantung, corah and similar far 
eastern fabrics, wholly of silk (not mixed with noil or other 
silk waste or with other textile materials)  
5007 20 21  – – –  Plain-woven, unbleached or not further processed than 
scoured  5,3  A  
– – –  Other  
5007 20 31  – – – –  Plain-woven  7,5  A  
5007 20 39  – – – –  Other  7,5  A  
– –  Other  
5007 20 41  – – –  Diaphanous fabrics (open weave)  7,2  A  
– – –  Other  
5007 20 51  – – – –  Unbleached, scoured or bleached  7,2  A  
5007 20 59  – – – –  Dyed  7,2  A  
– – – –  Of yarns of different colours  
5007 20 61  – – – – –  Of a width exceeding 57 cm but not exceeding 75 cm  7,2  A  
5007 20 69  – – – – –  Other  7,2  A  
5007 20 71  – – – –  Printed  7,2  A  
5007 90  –  Other fabrics  
5007 90 10  – –  Unbleached, scoured or bleached  6,9  A  
5007 90 30  – –  Dyed  6,9  A  
5007 90 50  – –  Of yarns of different colours  6,9  A  
5007 90 90  – –  Printed  6,9  A  
51  CHAPTER 51 - WOOL, FINE OR COARSE ANIMAL HAIR; 
HORSEHAIR YARN AND WOVEN FABRIC  
5101  Wool, not carded or combed  
– Greasy, including fleece-washed wool  
5101 11 00  – –  Shorn wool  0  AEN  L 186/426 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5101 19 00  – –  Other  0  A  
– Degreased, not carbonised  
5101 21 00  – –  Shorn wool  0  A  
5101 29 00  – –  Other  0  A  
5101 30 00  –  Carbonised  0  A  
5102  Fine or coarse animal hair, not carded or combed  
– Fine animal hair  
5102 11 00  – –  Of Kashmir (cashmere) goats  0  A  
5102 19  – –  Other  
5102 19 10  – – –  Of angora rabbit  0  A  
5102 19 30  – – –  Of alpaca, llama or vicuna  0  A  
5102 19 40  – – –  Of camel (including dromedary) or yak, or of angora, Tibetan 
or similar goats  0 A  
5102 19 90  – – –  Of rabbit (other than angora rabbit), hare, beaver, nutria or 
muskrat  0 A  
5102 20 00  –  Coarse animal hair  0  A  
5103  Waste of wool or of fine or coarse animal hair, including yarn 
waste but excluding garnetted stock  
5103 10  –  Noils of wool or of fine animal hair  
5103 10 10  – –  Not carbonised  0  A  
5103 10 90  – –  Carbonised  0  A  
5103 20 00  –  Other waste of wool or of fine animal hair  0  A  
5103 30 00  –  Waste of coarse animal hair  0  A  
5104 00 00  Garnetted stock of wool or of fine or coarse animal hair  0  A  
5105  Wool and fine or coarse animal hair, carded or combed (including 
combed wool in fragments)  
5105 10 00  –  Carded wool  2  A  
– Wool tops and other combed wool  
5105 21 00  – –  Combed wool in fragments  2  A  
5105 29 00  – –  Other  2  A  
– Fine animal hair, carded or combed  
5105 31 00  – –  Of Kashmir (cashmere) goats  2  A  
5105 39 00  – –  Other  2  A  
5105 40 00  –  Coarse animal hair, carded or combed  2  A  
5106  Yarn of carded wool, not put up for retail sale  
5106 10  –  Containing 85 % or more by weight of wool  
5106 10 10  – –  Unbleached  3,8  A  
5106 10 90  – –  Other  3,8  AEN  12.6.2020 Official Journal of the European Union L 186/427
 
CN 2012  Description  Base rate  Category  Comment  
5106 20  –  Containing less than 85 % by weight of wool  
5106 20 10  – –  Containing 85 % or more by weight of wool and fine animal 
hair  3,8  A  
– –  Other  
5106 20 91  – – –  Unbleached  4  A  
5106 20 99  – – –  Other  4  A  
5107  Yarn of combed wool, not put up for retail sale  
5107 10  –  Containing 85 % or more by weight of wool  
5107 10 10  – –  Unbleached  3,8  A  
5107 10 90  – –  Other  3,8  A  
5107 20  –  Containing less than 85 % by weight of wool  
– –  Containing 85 % or more by weight of wool and fine animal 
hair  
5107 20 10  – – –  Unbleached  4  A  
5107 20 30  – – –  Other  4  A  
– –  Other  
– – –  Mixed solely or mainly with synthetic staple fibres  
5107 20 51  – – – –  Unbleached  4  A  
5107 20 59  – – – –  Other  4  A  
– – –  Otherwise mixed  
5107 20 91  – – – –  Unbleached  4  A  
5107 20 99  – – – –  Other  4  A  
5108  Yarn of fine animal hair (carded or combed), not put up for retail 
sale  
5108 10  –  Carded  
5108 10 10  – –  Unbleached  3,2  A  
5108 10 90  – –  Other  3,2  A  
5108 20  –  Combed  
5108 20 10  – –  Unbleached  3,2  A  
5108 20 90  – –  Other  3,2  A  
5109  Yarn of wool or of fine animal hair, put up for retail sale  
5109 10  –  Containing 85 % or more by weight of wool or of fine animal 
hair  
5109 10 10  – –  In balls, hanks or skeins, of a weight exceeding 125 g but not 
exceeding 500 g  3,8  A  
5109 10 90  – –  Other  5  A  
5109 90 00  –  Other  5  A  
5110 00 00  Yarn of coarse animal hair or of horsehair (including gimped 
horsehair yarn), whether or not put up for retail sale  3,5  AEN  L 186/428 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5111  Woven fabrics of carded wool or of carded fine animal hair  
– Containing 85 % or more by weight of wool or of fine animal 
hair  
5111 11 00  – –  Of a weight not exceeding 300 g/m  2 8 A  
5111 19  – –  Other  
5111 19 10  – – –  Of a weight exceeding 300 g/m  2 but not 
exceeding 450 g/m  2 8 A  
5111 19 90  – – –  Of a weight exceeding 450 g/m  2 8 A  
5111 20 00  –  Other, mixed mainly or solely with man-made filaments  8  A  
5111 30  –  Other, mixed mainly or solely with man-made staple fibres  
5111 30 10  – –  Of a weight not exceeding 300 g/m  2 8 A  
5111 30 30  – –  Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 8 A  
5111 30 90  – –  Of a weight exceeding 450 g/m  2 8 A  
5111 90  –  Other  
5111 90 10  – –  Containing a total of more than 10 % by weight of textile 
materials of Chapter 50  7,2  A  
– –  Other  
5111 90 91  – – –  Of a weight not exceeding 300 g/m  2 8 A  
5111 90 93  – – –  Of a weight exceeding 300 g/m  2 but not 
exceeding 450 g/m  2 8 A  
5111 90 99  – – –  Of a weight exceeding 450 g/m  2 8 A  
5112  Woven fabrics of combed wool or of combed fine animal hair  
– Containing 85 % or more by weight of wool or of fine animal 
hair  
5112 11 00  – –  Of a weight not exceeding 200 g/m  2 8 A  
5112 19  – –  Other  
5112 19 10  – – –  Of a weight exceeding 200 g/m  2 but not 
exceeding 375 g/m  2 8 A  
5112 19 90  – – –  Of a weight exceeding 375 g/m  2 8 A  
5112 20 00  –  Other, mixed mainly or solely with man-made filaments  8  A  
5112 30  –  Other, mixed mainly or solely with man-made staple fibres  
5112 30 10  – –  Of a weight not exceeding 200 g/m  2 8 A  
5112 30 30  – –  Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 8 A  
5112 30 90  – –  Of a weight exceeding 375 g/m  2 8 A  
5112 90  –  Other  
5112 90 10  – –  Containing a total of more than 10 % by weight of textile 
materials of Chapter 50  7,2  A  
– –  Other  
5112 90 91  – – –  Of a weight not exceeding 200 g/m  2 8 A  
5112 90 93  – – –  Of a weight exceeding 200 g/m  2 but not 
exceeding 375 g/m  2 8 A  
5112 90 99  – – –  Of a weight exceeding 375 g/m  2 8 A  
5113 00 00  Woven fabrics of coarse animal hair or of horsehair  5,3  A  
52  CHAPTER 52 - COTTONEN  12.6.2020 Official Journal of the European Union L 186/429
 
CN 2012  Description  Base rate  Category  Comment  
5201 00  Cotton, not carded or combed  
5201 00 10  –  Rendered absorbent or bleached  0  A  
5201 00 90  –  Other  0  A  
5202  Cotton waste (including yarn waste and garnetted stock)  
5202 10 00  –  Yarn waste (including thread waste)  0  A  
– Other  
5202 91 00  – –  Garnetted stock  0  A  
5202 99 00  – –  Other  0  A  
5203 00 00  Cotton, carded or combed  0  A  
5204  Cotton sewing thread, whether or not put up for retail sale  
– Not put up for retail sale  
5204 11 00  – –  Containing 85 % or more by weight of cotton  4  A  
5204 19 00  – –  Other  4  A  
5204 20 00  –  Put up for retail sale  5  A  
5205  Cotton yarn (other than sewing thread), containing 85 % or more 
by weight of cotton, not put up for retail sale  
– Single yarn, of uncombed fibres  
5205 11 00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric 
number)  4 A  
5205 12 00  – –  Measuring less than 714,29 decitex but not less than 
232,56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  4 A  
5205 13 00  – –  Measuring less than 232,56 decitex but not less than 
192,31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  4 A  
5205 14 00  – –  Measuring less than 192,31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  4 A  
5205 15  – –  Measuring less than 125 decitex (exceeding 80 metric 
number)  
5205 15 10  – – –  Measuring less than 125 decitex but not less 
than 83,33 decitex (exceeding 80 metric number but 
not exceeding 120 metric number)  4,4  A  
5205 15 90  – – –  Measuring less than 83,33 decitex (exceeding 120 metric 
number)  4 A  
– Single yarn, of combed fibres  
5205 21 00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric 
number)  4 A  
5205 22 00  – –  Measuring less than 714,29 decitex but not less 
than 232,56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  4 AEN  L 186/430 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5205 23 00  – –  Measuring less than 232,56 decitex but not less 
than 192,31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  4 A  
5205 24 00  – –  Measuring less than 192,31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  4 A  
5205 26 00  – –  Measuring less than 125 decitex but not less 
than 106,38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number)  4 A  
5205 27 00  – –  Measuring less than 106,38 decitex but not less 
than 83,33 decitex (exceeding 94 metric number but not 
exceeding 120 metric number)  4 A  
5205 28 00  – –  Measuring less than 83,33 decitex (exceeding 120 metric 
number)  4 A  
– Multiple (folded) or cabled yarn, of uncombed fibres  
5205 31 00  – –  Measuring per single yarn 714,29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 A  
5205 32 00  – –  Measuring per single yarn less than 714,29 decitex but not 
less than 232,56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  4 A  
5205 33 00  – –  Measuring per single yarn less than 232,56 decitex but not 
less than 192,31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  4 A  
5205 34 00  – –  Measuring per single yarn less than 192,31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5205 35 00  – –  Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  4 A  
– Multiple (folded) or cabled yarn, of combed fibres  
5205 41 00  – –  Measuring per single yarn 714,29 decitex or more (not 
exceeding 
14 metric number per single yarn)  4 A  
5205 42 00  – –  Measuring per single yarn less than 714,29 decitex but not 
less than 232,56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  4 A  
5205 43 00  – –  Measuring per single yarn less than 232,56 decitex but not 
less than 192,31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  4 A  
5205 44 00  – –  Measuring per single yarn less than 192,31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 AEN  12.6.2020 Official Journal of the European Union L 186/431
 
CN 2012  Description  Base rate  Category  Comment  
5205 46 00  – –  Measuring per single yarn less than 125 decitex but not less 
than 106,38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number per single yarn)  4 A  
5205 47 00  – –  Measuring per single yarn less than 106,38 decitex but not 
less than 83,33 decitex (exceeding 94 metric number but 
not exceeding 120 metric number per single yarn)  4 A  
5205 48 00  – –  Measuring per single yarn less than 83,33 decitex 
(exceeding 120 metric number per single yarn)  4 A  
5206  Cotton yarn (other than sewing thread), containing less 
than 85 % by weight of cotton, not put up for retail sale  
– Single yarn, of uncombed fibres  
5206 11 00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric 
number)  4 A  
5206 12 00  – –  Measuring less than 714,29 decitex but not less 
than 232,56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  4 A  
5206 13 00  – –  Measuring less than 232,56 decitex but not less 
than 192,31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  4 A  
5206 14 00  – –  Measuring less than 192,31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  4 A  
5206 15 00  – –  Measuring less than 125 decitex (exceeding 80 metric 
number)  4 A  
– Single yarn, of combed fibres  
5206 21 00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric 
number)  4 A  
5206 22 00  – –  Measuring less than 714,29 decitex but not less than 232,56 
decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  4 A  
5206 23 00  – –  Measuring less than 232,56 decitex but not less than 192,31 
decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  4 A  
5206 24 00  – –  Measuring less than 192,31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  4 A  
5206 25 00  – –  Measuring less than 125 decitex (exceeding 80 metric 
number)  4 A  
– Multiple (folded) or cabled yarn, of uncombed fibres  
5206 31 00  – –  Measuring per single yarn 714,29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 A  
5206 32 00  – –  Measuring per single yarn less than 714,29 decitex but not 
less than 232,56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  4 AEN  L 186/432 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5206 33 00  – –  Measuring per single yarn less than 232,56 decitex but not 
less than 192,31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  4 A  
5206 34 00  – –  Measuring per single yarn less than 192,31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5206 35 00  – –  Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  4 A  
– Multiple (folded) or cabled yarn, of combed fibres  
5206 41 00  – –  Measuring per single yarn 714,29 decitex or more (not exce ­
eding 14 metric number per single yarn)  4 A  
5206 42 00  – –  Measuring per single yarn less than 714,29 decitex but not 
less than 232,56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  4 A  
5206 43 00  – –  Measuring per single yarn less than 232,56 decitex but not 
less than 192,31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  4 A  
5206 44 00  – –  Measuring per single yarn less than 192,31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5206 45 00  – –  Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  4 A  
5207  Cotton yarn (other than sewing thread) put up for retail sale  
5207 10 00  –  Containing 85 % or more by weight of cotton  5  A  
5207 90 00  –  Other  5  A  
5208  Woven fabrics of cotton, containing 85 % or more by weight of 
cotton, weighing not more than 200 g/m  2 
– Unbleached  
5208 11  – –  Plain weave, weighing not more than 100 g/m  2 
5208 11 10  – – –  Fabrics for the manufacture of bandages, dressings and 
medical gauzes  8 A  
5208 11 90  – – –  Other  8  A  
5208 12  – –  Plain weave, weighing more than 100 g/m  2 
– – –  Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 12 16  – – – –  Not exceeding 165 cm  8  A  
5208 12 19  – – – –  Exceeding 165 cm  8  A  
– – –  Plain weave, weighing more than 130 g/m  2 and of a width  
5208 12 96  – – – –  Not exceeding 165 cm  8  A  
5208 12 99  – – – –  Exceeding 165 cm  8  A  
5208 13 00  – –  3-thread or 4-thread twill, including cross twill  8  AEN  12.6.2020 Official Journal of the European Union L 186/433
 
CN 2012  Description  Base rate  Category  Comment  
5208 19 00  – –  Other fabrics  8  A  
– Bleached  
5208 21  – –  Plain weave, weighing not more than 100 g/m  2 
5208 21 10  – – –  Fabrics for the manufacture of bandages, dressings and 
medical gauzes  8 A  
5208 21 90  – – –  Other  8  A  
5208 22  – –  Plain weave, weighing more than 100 g/m  2 
– – –  Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 22 16  – – – –  Not exceeding 165 cm  8  A  
5208 22 19  – – – –  Exceeding 165 cm  8  A  
– – –  Plain weave, weighing more than 130 g/m  2 and of a width  
5208 22 96  – – – –  Not exceeding 165 cm  8  A  
5208 22 99  – – – –  Exceeding 165 cm  8  A  
5208 23 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5208 29 00  – –  Other fabrics  8  A  
– Dyed  
5208 31 00  – –  Plain weave, weighing not more than 100 g/m  2 8 A  
5208 32  – –  Plain weave, weighing more than 100 g/m  2 
– – –  Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 32 16  – – – –  Not exceeding 165 cm  8  A  
5208 32 19  – – – –  Exceeding 165 cm  8  A  
– – –  Plain weave, weighing more than 130 g/m  2 and of a width  
5208 32 96  – – – –  Not exceeding 165 cm  8  A  
5208 32 99  – – – –  Exceeding 165 cm  8  A  
5208 33 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5208 39 00  – –  Other fabrics  8  A  
– Of yarns of different colours  
5208 41 00  – –  Plain weave, weighing not more than 100 g/m  2 8 A  
5208 42 00  – –  Plain weave, weighing more than 100 g/m  2 8 A  
5208 43 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5208 49 00  – –  Other fabrics  8  A  
– Printed  
5208 51 00  – –  Plain weave, weighing not more than 100 g/m  2 8 A  
5208 52 00  – –  Plain weave, weighing more than 100 g/m  2 8 A  
5208 59  – –  Other fabricsEN  L 186/434 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5208 59 10  – – –  3-thread or 4-thread twill, including cross twill  8  A  
5208 59 90  – – –  Other  8  A  
5209  Woven fabrics of cotton, containing 85 % or more by weight of 
cotton, weighing more than 200 g/m  2 
– Unbleached  
5209 11 00  – –  Plain weave  8  A  
5209 12 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5209 19 00  – –  Other fabrics  8  A  
– Bleached  
5209 21 00  – –  Plain weave  8  A  
5209 22 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5209 29 00  – –  Other fabrics  8  A  
– Dyed  
5209 31 00  – –  Plain weave  8  A  
5209 32 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5209 39 00  – –  Other fabrics  8  A  
– Of yarns of different colours  
5209 41 00  – –  Plain weave  8  A  
5209 42 00  – –  Denim  8  A  
5209 43 00  – –  Other fabrics of 3-thread or 4-thread twill, including cross 
twill  8 A  
5209 49 00  – –  Other fabrics  8  A  
– Printed  
5209 51 00  – –  Plain weave  8  A  
5209 52 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5209 59 00  – –  Other fabrics  8  A  
5210  Woven fabrics of cotton, containing less than 85 % by weight of 
cotton, mixed mainly or solely with man-made fibres, weighing 
not more than 200 g/m  2 
– Unbleached  
5210 11 00  – –  Plain weave  8  A  
5210 19 00  – –  Other fabrics  8  A  
– Bleached  
5210 21 00  – –  Plain weave  8  A  
5210 29 00  – –  Other fabrics  8  A  
– Dyed  
5210 31 00  – –  Plain weave  8  A  
5210 32 00  – –  3-thread or 4-thread twill, including cross twill  8  AEN  12.6.2020 Official Journal of the European Union L 186/435
 
CN 2012  Description  Base rate  Category  Comment  
5210 39 00  – –  Other fabrics  8  A  
– Of yarns of different colours  
5210 41 00  – –  Plain weave  8  A  
5210 49 00  – –  Other fabrics  8  A  
– Printed  
5210 51 00  – –  Plain weave  8  A  
5210 59 00  – –  Other fabrics  8  A  
5211  Woven fabrics of cotton, containing less than 85 % by weight of 
cotton, mixed mainly or solely with man-made fibres, weighing 
more than 200 g/m  2 
– Unbleached  
5211 11 00  – –  Plain weave  8  A  
5211 12 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5211 19 00  – –  Other fabrics  8  A  
5211 20 00  –  Bleached  8  A  
– Dyed  
5211 31 00  – –  Plain weave  8  A  
5211 32 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5211 39 00  – –  Other fabrics  8  A  
– Of yarns of different colours  
5211 41 00  – –  Plain weave  8  A  
5211 42 00  – –  Denim  8  A  
5211 43 00  – –  Other fabrics of 3-thread or 4-thread twill, including cross 
twill  8 A  
5211 49  – –  Other fabrics  
5211 49 10  – – –  Jacquard fabrics  8  A  
5211 49 90  – – –  Other  8  A  
– Printed  
5211 51 00  – –  Plain weave  8  A  
5211 52 00  – –  3-thread or 4-thread twill, including cross twill  8  A  
5211 59 00  – –  Other fabrics  8  A  
5212  Other woven fabrics of cotton  
– Weighing not more than 200 g/m  2 
5212 11  – –  Unbleached  
5212 11 10  – – –  Mixed mainly or solely with flax  8  A  
5212 11 90  – – –  Otherwise mixed  8  A  
5212 12  – –  Bleached  
5212 12 10  – – –  Mixed mainly or solely with flax  8  AEN  L 186/436 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5212 12 90  – – –  Otherwise mixed  8  A  
5212 13  – –  Dyed  
5212 13 10  – – –  Mixed mainly or solely with flax  8  A  
5212 13 90  – – –  Otherwise mixed  8  A  
5212 14  – –  Of yarns of different colours  
5212 14 10  – – –  Mixed mainly or solely with flax  8  A  
5212 14 90  – – –  Otherwise mixed  8  A  
5212 15  – –  Printed  
5212 15 10  – – –  Mixed mainly or solely with flax  8  A  
5212 15 90  – – –  Otherwise mixed  8  A  
– Weighing more than 200 g/m  2 
5212 21  – –  Unbleached  
5212 21 10  – – –  Mixed mainly or solely with flax  8  A  
5212 21 90  – – –  Otherwise mixed  8  A  
5212 22  – –  Bleached  
5212 22 10  – – –  Mixed mainly or solely with flax  8  A  
5212 22 90  – – –  Otherwise mixed  8  A  
5212 23  – –  Dyed  
5212 23 10  – – –  Mixed mainly or solely with flax  8  A  
5212 23 90  – – –  Otherwise mixed  8  A  
5212 24  – –  Of yarns of different colours  
5212 24 10  – – –  Mixed mainly or solely with flax  8  A  
5212 24 90  – – –  Otherwise mixed  8  A  
5212 25  – –  Printed  
5212 25 10  – – –  Mixed mainly or solely with flax  8  A  
5212 25 90  – – –  Otherwise mixed  8  A  
53  CHAPTER 53 - OTHER VEGETABLE TEXTILE FIBRES; PAPER 
YARN AND WOVEN FABRICS OF PAPER YARN  
5301  Flax, raw or processed but not spun; flax tow and waste 
(including yarn waste and garnetted stock)  
5301 10 00  –  Flax, raw or retted  0  A  
– Flax, broken, scutched, hackled or otherwise processed, but not 
spun  
5301 21 00  – –  Broken or scutched  0  A  
5301 29 00  – –  Other  0  A  
5301 30 00  –  Flax tow and waste  0  A  
5302  True hemp ( Cannabis sativa  L.), raw or processed but not spun; 
tow and waste of true hemp (including yarn waste and garnetted 
stock)EN  12.6.2020 Official Journal of the European Union L 186/437
 
CN 2012  Description  Base rate  Category  Comment  
5302 10 00  –  True hemp, raw or retted  0  A  
5302 90 00  –  Other  0  A  
5303  Jute and other textile bast fibres (excluding flax, true hemp and 
ramie), raw or processed but not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock)  
5303 10 00  –  Jute and other textile bast fibres, raw or retted  0  A  
5303 90 00  –  Other  0  A  
5305 00 00  Coconut, abaca ( Manila hemp  or  Musa textilis  Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or 
included, raw or processed but not spun; tow, noils and waste 
of these fibres (including yarn waste and garnetted stock)  0 A  
5306  Flax yarn  
5306 10  –  Single  
– –  Not put up for retail sale  
5306 10 10  – – –  Measuring 833,3 decitex or more (not exceeding 12 metric 
number)  4 A  
5306 10 30  – – –  Measuring less than 833,3 decitex but not less than 277,8 
decitex (exceeding 12 metric number but not 
exceeding 36 metric number)  4 A  
5306 10 50  – – –  Measuring less than 277,8 decitex (exceeding 36 metric 
number)  3,8  A  
5306 10 90  – –  Put up for retail sale  5  A  
5306 20  –  Multiple (folded) or cabled  
5306 20 10  – –  Not put up for retail sale  4  A  
5306 20 90  – –  Put up for retail sale  5  A  
5307  Yarn of jute or of other textile bast fibres of heading 5303  
5307 10 00  –  Single  0  A  
5307 20 00  –  Multiple (folded) or cabled  0  A  
5308  Yarn of other vegetable textile fibres; paper yarn  
5308 10 00  –  Coir yarn  0  A  
5308 20  –  True hemp yarn  
5308 20 10  – –  Not put up for retail sale  3  A  
5308 20 90  – –  Put up for retail sale  4,9  A  
5308 90  –  Other  
– –  Ramie yarn  
5308 90 12  – – –  Measuring 277,8 decitex or more (not exceeding 36 metric 
number)  4 A  
5308 90 19  – – –  Measuring less than 277,8 decitex (exceeding 36 metric 
number)  3,8  AEN  L 186/438 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5308 90 50  – –  Paper yarn  4  A  
5308 90 90  – –  Other  3,8  A  
5309  Woven fabrics of flax  
– Containing 85 % or more by weight of flax  
5309 11  – –  Unbleached or bleached  
5309 11 10  – – –  Unbleached  8  A  
5309 11 90  – – –  Bleached  8  A  
5309 19 00  – –  Other  8  A  
– Containing less than 85 % by weight of flax  
5309 21 00  – –  Unbleached or bleached  8  A  
5309 29 00  – –  Other  8  A  
5310  Woven fabrics of jute or of other textile bast fibres of 
heading 5303  
5310 10  –  Unbleached  
5310 10 10  – –  Of a width not exceeding 150 cm  4  A  
5310 10 90  – –  Of a width exceeding 150 cm  4  A  
5310 90 00  –  Other  4  A  
5311 00  Woven fabrics of other vegetable textile fibres; woven fabrics of 
paper yarn  
5311 00 10  –  Of ramie  8  A  
5311 00 90  –  Other  5,8  A  
54  CHAPTER 54 - MAN-MADE FILAMENTS; STRIP AND THE LIKE 
OF MAN-MADE TEXTILE MATERIALS  
5401  Sewing thread of man-made filaments, whether or not put up for 
retail sale  
5401 10  –  Of synthetic filaments  
– –  Not put up for retail sale  
– – –  Core yarn  
5401 10 12  – – – –  Polyester filament surrounded by cotton fibres  4  A  
5401 10 14  – – – –  Other  4  A  
– – –  Other  
5401 10 16  – – – –  Textured yarn  4  A  
5401 10 18  – – – –  Other  4  A  
5401 10 90  – –  Put up for retail sale  5  A  
5401 20  –  Of artificial filaments  
5401 20 10  – –  Not put up for retail sale  4  A  
5401 20 90  – –  Put up for retail sale  5  AEN  12.6.2020 Official Journal of the European Union L 186/439
 
CN 2012  Description  Base rate  Category  Comment  
5402  Synthetic filament yarn (other than sewing thread), not put up for 
retail sale, including synthetic monofilament of less 
than 67 decitex  
– High-tenacity yarn of nylon or other polyamides  
5402 11 00  – –  Of aramids  4  A  
5402 19 00  – –  Other  4  A  
5402 20 00  –  High-tenacity yarn of polyesters  4  A  
– Textured yarn  
5402 31 00  – –  Of nylon or other polyamides, measuring per single yarn not 
more than 50 tex  4 A  
5402 32 00  – –  Of nylon or other polyamides, measuring per single yarn more 
than 50 tex  4 A  
5402 33 00  – –  Of polyesters  4  A  
5402 34 00  – –  Of polypropylene  4  A  
5402 39 00  – –  Other  4  A  
– Other yarn, single, untwisted or with a twist not 
exceeding 50 turns per metre  
5402 44 00  – –  Elastomeric  4  A  
5402 45 00  – –  Other, of nylon or other polyamides  4  A  
5402 46 00  – –  Other, of polyesters, partially oriented  4  A  
5402 47 00  – –  Other, of polyesters  4  A  
5402 48 00  – –  Other, of polypropylene  4  A  
5402 49 00  – –  Other  4  A  
– Other yarn, single, with a twist exceeding 50 turns per metre  
5402 51 00  – –  Of nylon or other polyamides  4  A  
5402 52 00  – –  Of polyesters  4  A  
5402 59  – –  Other  
5402 59 10  – – –  Of polypropylene  4  A  
5402 59 90  – – –  Other  4  A  
– Other yarn, multiple (folded) or cabled  
5402 61 00  – –  Of nylon or other polyamides  4  A  
5402 62 00  – –  Of polyesters  4  A  
5402 69  – –  Other  
5402 69 10  – – –  Of polypropylene  4  A  
5402 69 90  – – –  Other  4  A  
5403  Artificial filament yarn (other than sewing thread), not put up for 
retail sale, including artificial monofilament of less 
than 67 decitexEN  L 186/440 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5403 10 00  –  High-tenacity yarn of viscose rayon  4  A  
– Other yarn, single  
5403 31 00  – –  Of viscose rayon, untwisted or with a twist not 
exceeding 120 turns per metre  4 A  
5403 32 00  – –  Of viscose rayon, with a twist exceeding 120 turns per metre  4  A  
5403 33 00  – –  Of cellulose acetate  4  A  
5403 39 00  – –  Other  4  A  
– Other yarn, multiple (folded) or cabled  
5403 41 00  – –  Of viscose rayon  4  A  
5403 42 00  – –  Of cellulose acetate  4  A  
5403 49 00  – –  Other  4  A  
5404  Synthetic monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like (for 
example, artificial straw), of synthetic textile materials, of an 
apparent width not exceeding 5 mm  
– Monofilament  
5404 11 00  – –  Elastomeric  4  A  
5404 12 00  – –  Other, of polypropylene  4  A  
5404 19 00  – –  Other  4  A  
5404 90  –  Other  
5404 90 10  – –  Of polypropylene  4  A  
5404 90 90  – –  Other  4  A  
5405 00 00  Artificial monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like (for 
example, artificial straw), of artificial textile materials, of an 
apparent width not exceeding 5 mm  3,8  A  
5406 00 00  Man-made filament yarn (other than sewing thread), put up for 
retail sale  5 A  
5407  Woven fabrics of synthetic filament yarn, including woven fabrics 
obtained from materials of heading 5404  
5407 10 00  –  Woven fabrics obtained from high-tenacity yarn of nylon or 
other polyamides or of polyesters  8 A  
5407 20  –  Woven fabrics obtained from strip or the like  
– –  Of polyethylene or polypropylene, of a width of  
5407 20 11  – – –  Less than 3 m  8  A  
5407 20 19  – – –  3 m or more  8  A  
5407 20 90  – –  Other  8  A  
5407 30 00  –  Fabrics specified in note 9 to Section XI  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
filaments of nylon or other polyamides  
5407 41 00  – –  Unbleached or bleached  8  AEN  12.6.2020 Official Journal of the European Union L 186/441
 
CN 2012  Description  Base rate  Category  Comment  
5407 42 00  – –  Dyed  8  A  
5407 43 00  – –  Of yarns of different colours  8  A  
5407 44 00  – –  Printed  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
textured polyester filaments  
5407 51 00  – –  Unbleached or bleached  8  A  
5407 52 00  – –  Dyed  8  A  
5407 53 00  – –  Of yarns of different colours  8  A  
5407 54 00  – –  Printed  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
polyester filaments  
5407 61  – –  Containing 85 % or more by weight of non-textured polyester 
filaments  
5407 61 10  – – –  Unbleached or bleached  8  A  
5407 61 30  – – –  Dyed  8  A  
5407 61 50  – – –  Of yarns of different colours  8  A  
5407 61 90  – – –  Printed  8  A  
5407 69  – –  Other  
5407 69 10  – – –  Unbleached or bleached  8  A  
5407 69 90  – – –  Other  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
synthetic filaments  
5407 71 00  – –  Unbleached or bleached  8  A  
5407 72 00  – –  Dyed  8  A  
5407 73 00  – –  Of yarns of different colours  8  A  
5407 74 00  – –  Printed  8  A  
– Other woven fabrics, containing less than 85 % by weight of 
synthetic filaments, mixed mainly or solely with cotton  
5407 81 00  – –  Unbleached or bleached  8  A  
5407 82 00  – –  Dyed  8  A  
5407 83 00  – –  Of yarns of different colours  8  A  
5407 84 00  – –  Printed  8  A  
– Other woven fabrics  
5407 91 00  – –  Unbleached or bleached  8  A  
5407 92 00  – –  Dyed  8  A  
5407 93 00  – –  Of yarns of different colours  8  A  
5407 94 00  – –  Printed  8  AEN  L 186/442 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5408  Woven fabrics of artificial filament yarn, including woven fabrics 
obtained from materials of heading 5405  
5408 10 00  –  Woven fabrics obtained from high-tenacity yarn of viscose 
rayon  8 A  
– Other woven fabrics, containing 85 % or more by weight of 
artificial filament or strip or the like  
5408 21 00  – –  Unbleached or bleached  8  A  
5408 22  – –  Dyed  
5408 22 10  – – –  Of a width exceeding 135 cm but not exceeding 155 cm, 
plain weave, twill weave, cross twill weave or satin weave  8 A  
5408 22 90  – – –  Other  8  A  
5408 23 00  – –  Of yarns of different colours  8  A  
5408 24 00  – –  Printed  8  A  
– Other woven fabrics  
5408 31 00  – –  Unbleached or bleached  8  A  
5408 32 00  – –  Dyed  8  A  
5408 33 00  – –  Of yarns of different colours  8  A  
5408 34 00  – –  Printed  8  A  
55  CHAPTER 55 - MAN-MADE STAPLE FIBRES  
5501  Synthetic filament tow  
5501 10 00  –  Of nylon or other polyamides  4  A  
5501 20 00  –  Of polyesters  4  A  
5501 30 00  –  Acrylic or modacrylic  4  A  
5501 40 00  –  Of polypropylene  4  A  
5501 90 00  –  Other  4  A  
5502 00  Artificial filament tow  
5502 00 10  –  Of viscose rayon  4  A  
5502 00 40  –  Of acetate  4  A  
5502 00 80  –  Other  4  A  
5503  Synthetic staple fibres, not carded, combed or otherwise processed 
for spinning  
– Of nylon or other polyamides  
5503 11 00  – –  Of aramids  4  A  
5503 19 00  – –  Other  4  A  
5503 20 00  –  Of polyesters  4  B3  
5503 30 00  –  Acrylic or modacrylic  4  A  
5503 40 00  –  Of polypropylene  4  A  
5503 90 00  –  Other  4  AEN  12.6.2020 Official Journal of the European Union L 186/443
 
CN 2012  Description  Base rate  Category  Comment  
5504  Artificial staple fibres, not carded, combed or otherwise processed 
for spinning  
5504 10 00  –  Of viscose rayon  4  A  
5504 90 00  –  Other  4  A  
5505  Waste (including noils, yarn waste and garnetted stock) of man- 
made fibres  
5505 10  –  Of synthetic fibres  
5505 10 10  – –  Of nylon or other polyamides  4  A  
5505 10 30  – –  Of polyesters  4  A  
5505 10 50  – –  Acrylic or modacrylic  4  A  
5505 10 70  – –  Of polypropylene  4  A  
5505 10 90  – –  Other  4  A  
5505 20 00  –  Of artificial fibres  4  A  
5506  Synthetic staple fibres, carded, combed or otherwise processed for 
spinning  
5506 10 00  –  Of nylon or other polyamides  4  A  
5506 20 00  –  Of polyesters  4  B3  
5506 30 00  –  Acrylic or modacrylic  4  A  
5506 90 00  –  Other  4  A  
5507 00 00  Artificial staple fibres, carded, combed or otherwise processed for 
spinning  4 A  
5508  Sewing thread of man-made staple fibres, whether or not put up 
for retail sale  
5508 10  –  Of synthetic staple fibres  
5508 10 10  – –  Not put up for retail sale  4  A  
5508 10 90  – –  Put up for retail sale  5  A  
5508 20  –  Of artificial staple fibres  
5508 20 10  – –  Not put up for retail sale  4  A  
5508 20 90  – –  Put up for retail sale  5  A  
5509  Yarn (other than sewing thread) of synthetic staple fibres, not put 
up for retail sale  
– Containing 85 % or more by weight of staple fibres of nylon or 
other polyamides  
5509 11 00  – –  Single yarn  4  A  
5509 12 00  – –  Multiple (folded) or cabled yarn  4  A  
– Containing 85 % or more by weight of polyester staple fibres  
5509 21 00  – –  Single yarn  4  A  
5509 22 00  – –  Multiple (folded) or cabled yarn  4  A  
– Containing 85 % or more by weight of acrylic or modacrylic 
staple fibres  
5509 31 00  – –  Single yarn  4  AEN  L 186/444 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5509 32 00  – –  Multiple (folded) or cabled yarn  4  A  
– Other yarn, containing 85 % or more by weight of synthetic 
staple fibres  
5509 41 00  – –  Single yarn  4  A  
5509 42 00  – –  Multiple (folded) or cabled yarn  4  A  
– Other yarn, of polyester staple fibres  
5509 51 00  – –  Mixed mainly or solely with artificial staple fibres  4  A  
5509 52 00  – –  Mixed mainly or solely with wool or fine animal hair  4  A  
5509 53 00  – –  Mixed mainly or solely with cotton  4  A  
5509 59 00  – –  Other  4  A  
– Other yarn, of acrylic or modacrylic staple fibres  
5509 61 00  – –  Mixed mainly or solely with wool or fine animal hair  4  A  
5509 62 00  – –  Mixed mainly or solely with cotton  4  A  
5509 69 00  – –  Other  4  A  
– Other yarn  
5509 91 00  – –  Mixed mainly or solely with wool or fine animal hair  4  A  
5509 92 00  – –  Mixed mainly or solely with cotton  4  A  
5509 99 00  – –  Other  4  A  
5510  Yarn (other than sewing thread) of artificial staple fibres, not put 
up for retail sale  
– Containing 85 % or more by weight of artificial staple fibres  
5510 11 00  – –  Single yarn  4  A  
5510 12 00  – –  Multiple (folded) or cabled yarn  4  A  
5510 20 00  –  Other yarn, mixed mainly or solely with wool or fine animal 
hair  4 A  
5510 30 00  –  Other yarn, mixed mainly or solely with cotton  4  A  
5510 90 00  –  Other yarn  4  A  
5511  Yarn (other than sewing thread) of man-made staple fibres, put up 
for retail sale  
5511 10 00  –  Of synthetic staple fibres, containing 85 % or more by weight 
of such fibres  5 A  
5511 20 00  –  Of synthetic staple fibres, containing less than 85 % by weight 
of such fibres  5 A  
5511 30 00  –  Of artificial staple fibres  5  A  
5512  Woven fabrics of synthetic staple fibres, containing 85 % or more 
by weight of synthetic staple fibres  
– Containing 85 % or more by weight of polyester staple fibres  
5512 11 00  – –  Unbleached or bleached  8  A  
5512 19  – –  Other  
5512 19 10  – – –  Printed  8  AEN  12.6.2020 Official Journal of the European Union L 186/445
 
CN 2012  Description  Base rate  Category  Comment  
5512 19 90  – – –  Other  8  A  
– Containing 85 % or more by weight of acrylic or modacrylic 
staple fibres  
5512 21 00  – –  Unbleached or bleached  8  A  
5512 29  – –  Other  
5512 29 10  – – –  Printed  8  A  
5512 29 90  – – –  Other  8  A  
– Other  
5512 91 00  – –  Unbleached or bleached  8  A  
5512 99  – –  Other  
5512 99 10  – – –  Printed  8  A  
5512 99 90  – – –  Other  8  A  
5513  Woven fabrics of synthetic staple fibres, containing less 
than 85 % by weight of such fibres, mixed mainly or solely 
with cotton, of a weight not exceeding 170 g/m  2 
– Unbleached or bleached  
5513 11  – –  Of polyester staple fibres, plain weave  
5513 11 20  – – –  Of a width of 165 cm or less  8  A  
5513 11 90  – – –  Of a width of more than 165 cm  8  A  
5513 12 00  – –  3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5513 13 00  – –  Other woven fabrics of polyester staple fibres  8  A  
5513 19 00  – –  Other woven fabrics  8  A  
– Dyed  
5513 21 00  – –  Of polyester staple fibres, plain weave  8  A  
5513 23  – –  Other woven fabrics of polyester staple fibres  
5513 23 10  – – –  3-thread or 4-thread twill, including cross twill  8  A  
5513 23 90  – – –  Other  8  A  
5513 29 00  – –  Other woven fabrics  8  A  
– Of yarns of different colours  
5513 31 00  – –  Of polyester staple fibres, plain weave  8  A  
5513 39 00  – –  Other woven fabrics  8  A  
– Printed  
5513 41 00  – –  Of polyester staple fibres, plain weave  8  A  
5513 49 00  – –  Other woven fabrics  8  AEN  L 186/446 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5514  Woven fabrics of synthetic staple fibres, containing less 
than 85 % by weight of such fibres, mixed mainly or solely 
with cotton, of a weight exceeding 170 g/m  2 
– Unbleached or bleached  
5514 11 00  – –  Of polyester staple fibres, plain weave  8  A  
5514 12 00  – –  3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 19  – –  Other woven fabrics  
5514 19 10  – – –  Of polyester staple fibres  8  A  
5514 19 90  – – –  Other  8  A  
– Dyed  
5514 21 00  – –  Of polyester staple fibres, plain weave  8  A  
5514 22 00  – –  3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 23 00  – –  Other woven fabrics of polyester staple fibres  8  A  
5514 29 00  – –  Other woven fabrics  8  A  
5514 30  –  Of yarns of different colours  
5514 30 10  – –  Of polyester staple fibres, plain weave  8  A  
5514 30 30  – –  3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 30 50  – –  Other woven fabrics of polyester staple fibres  8  A  
5514 30 90  – –  Other woven fabrics  8  A  
– Printed  
5514 41 00  – –  Of polyester staple fibres, plain weave  8  A  
5514 42 00  – –  3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 43 00  – –  Other woven fabrics of polyester staple fibres  8  A  
5514 49 00  – –  Other woven fabrics  8  A  
5515  Other woven fabrics of synthetic staple fibres  
– Of polyester staple fibres  
5515 11  – –  Mixed mainly or solely with viscose rayon staple fibres  
5515 11 10  – – –  Unbleached or bleached  8  A  
5515 11 30  – – –  Printed  8  A  
5515 11 90  – – –  Other  8  A  
5515 12  – –  Mixed mainly or solely with man-made filaments  
5515 12 10  – – –  Unbleached or bleached  8  A  
5515 12 30  – – –  Printed  8  A  
5515 12 90  – – –  Other  8  AEN  12.6.2020 Official Journal of the European Union L 186/447
 
CN 2012  Description  Base rate  Category  Comment  
5515 13  – –  Mixed mainly or solely with wool or fine animal hair  
– – –  Mixed mainly or solely with carded wool or fine animal hair 
(woollen)  
5515 13 11  – – – –  Unbleached or bleached  8  A  
5515 13 19  – – – –  Other  8  A  
– – –  Mixed mainly or solely with combed wool or fine animal 
hair (worsted)  
5515 13 91  – – – –  Unbleached or bleached  8  A  
5515 13 99  – – – –  Other  8  A  
5515 19  – –  Other  
5515 19 10  – – –  Unbleached or bleached  8  A  
5515 19 30  – – –  Printed  8  A  
5515 19 90  – – –  Other  8  A  
– Of acrylic or modacrylic staple fibres  
5515 21  – –  Mixed mainly or solely with man-made filaments  
5515 21 10  – – –  Unbleached or bleached  8  A  
5515 21 30  – – –  Printed  8  A  
5515 21 90  – – –  Other  8  A  
5515 22  – –  Mixed mainly or solely with wool or fine animal hair  
– – –  Mixed mainly or solely with carded wool or fine animal hair 
(woollen)  
5515 22 11  – – – –  Unbleached or bleached  8  A  
5515 22 19  – – – –  Other  8  A  
– – –  Mixed mainly or solely with combed wool or fine animal 
hair (worsted)  
5515 22 91  – – – –  Unbleached or bleached  8  A  
5515 22 99  – – – –  Other  8  A  
5515 29 00  – –  Other  8  A  
– Other woven fabrics  
5515 91  – –  Mixed mainly or solely with man-made filaments  
5515 91 10  – – –  Unbleached or bleached  8  A  
5515 91 30  – – –  Printed  8  A  
5515 91 90  – – –  Other  8  A  
5515 99  – –  Other  
5515 99 20  – – –  Unbleached or bleached  8  A  
5515 99 40  – – –  Printed  8  A  
5515 99 80  – – –  Other  8  AEN  L 186/448 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5516  Woven fabrics of artificial staple fibres  
– Containing 85 % or more by weight of artificial staple fibres  
5516 11 00  – –  Unbleached or bleached  8  A  
5516 12 00  – –  Dyed  8  A  
5516 13 00  – –  Of yarns of different colours  8  A  
5516 14 00  – –  Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with man-made filaments  
5516 21 00  – –  Unbleached or bleached  8  A  
5516 22 00  – –  Dyed  8  A  
5516 23  – –  Of yarns of different colours  
5516 23 10  – – –  Jacquard fabrics of a width of 140 cm or more (mattress 
tickings)  8 A  
5516 23 90  – – –  Other  8  A  
5516 24 00  – –  Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with wool or fine animal hair  
5516 31 00  – –  Unbleached or bleached  8  A  
5516 32 00  – –  Dyed  8  A  
5516 33 00  – –  Of yarns of different colours  8  A  
5516 34 00  – –  Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with cotton  
5516 41 00  – –  Unbleached or bleached  8  A  
5516 42 00  – –  Dyed  8  A  
5516 43 00  – –  Of yarns of different colours  8  A  
5516 44 00  – –  Printed  8  A  
– Other  
5516 91 00  – –  Unbleached or bleached  8  A  
5516 92 00  – –  Dyed  8  A  
5516 93 00  – –  Of yarns of different colours  8  A  
5516 94 00  – –  Printed  8  A  
56  CHAPTER 56 - WADDING, FELT AND NONWOVENS; SPECIAL 
YARNS; TWINE, CORDAGE, ROPES AND CABLES AND 
ARTICLES THEREOF  
5601  Wadding of textile materials and articles thereof; textile fibres, not 
exceeding 5 mm in length (flock), textile dust and mill neps  
– Wadding; other articles of wadding  
5601 21  – –  Of cottonEN  12.6.2020 Official Journal of the European Union L 186/449
 
CN 2012  Description  Base rate  Category  Comment  
5601 21 10  – – –  Absorbent  3,8  A  
5601 21 90  – – –  Other  3,8  A  
5601 22  – –  Of man-made fibres  
5601 22 10  – – –  Rolls of a diameter not exceeding 8 mm  3,8  A  
5601 22 90  – – –  Other  4  A  
5601 29 00  – –  Other  3,8  A  
5601 30 00  –  Textile flock and dust and mill neps  3,2  A  
5602  Felt, whether or not impregnated, coated, covered or laminated  
5602 10  –  Needleloom felt and stitch-bonded fibre fabrics  
– –  Not impregnated, coated, covered or laminated  
– – –  Needleloom felt  
5602 10 11  – – – –  Of jute or other textile bast fibres of heading 5303  6,7  A  
5602 10 19  – – – –  Of other textile materials  6,7  A  
– – –  Stitch-bonded fibre fabrics  
5602 10 31  – – – –  Of wool or fine animal hair  6,7  A  
5602 10 38  – – – –  Of other textile materials  6,7  A  
5602 10 90  – –  Impregnated, coated, covered or laminated  6,7  A  
– Other felt, not impregnated, coated, covered or laminated  
5602 21 00  – –  Of wool or fine animal hair  6,7  A  
5602 29 00  – –  Of other textile materials  6,7  A  
5602 90 00  –  Other  6,7  A  
5603  Nonwovens, whether or not impregnated, coated, covered or 
laminated  
– Of man-made filaments  
5603 11  – –  Weighing not more than 25 g/m  2 
5603 11 10  – – –  Coated or covered  4,3  A  
5603 11 90  – – –  Other  4,3  A  
5603 12  – –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 
5603 12 10  – – –  Coated or covered  4,3  A  
5603 12 90  – – –  Other  4,3  A  
5603 13  – –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 
5603 13 10  – – –  Coated or covered  4,3  A  
5603 13 90  – – –  Other  4,3  A  
5603 14  – –  Weighing more than 150 g/m  2 
5603 14 10  – – –  Coated or covered  4,3  A  
5603 14 90  – – –  Other  4,3  A  
– Other  
5603 91  – –  Weighing not more than 25 g/m  2EN  L 186/450 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5603 91 10  – – –  Coated or covered  4,3  A  
5603 91 90  – – –  Other  4,3  A  
5603 92  – –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 
5603 92 10  – – –  Coated or covered  4,3  A  
5603 92 90  – – –  Other  4,3  A  
5603 93  – –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 
5603 93 10  – – –  Coated or covered  4,3  A  
5603 93 90  – – –  Other  4,3  A  
5603 94  – –  Weighing more than 150 g/m  2 
5603 94 10  – – –  Coated or covered  4,3  A  
5603 94 90  – – –  Other  4,3  A  
5604  Rubber thread and cord, textile covered; textile yarn, and strip and 
the like of heading 5404 or 5405, impregnated, coated, covered 
or sheathed with rubber or plastics  
5604 10 00  –  Rubber thread and cord, textile covered  4  A  
5604 90  –  Other  
5604 90 10  – –  High-tenacity yarn of polyesters, of nylon or other polyamides 
or of viscose rayon, impregnated or coated  4 A  
5604 90 90  – –  Other  4  A  
5605 00 00  Metallised yarn, whether or not gimped, being textile yarn, or 
strip or the like of heading 5404 or 5405, combined with 
metal in the form of thread, strip or powder or covered with 
metal  4 A  
5606 00  Gimped yarn, and strip and the like of heading 5404 or 5405, 
gimped (other than those of heading 5605 and gimped horsehair 
yarn); chenille yarn (including flock chenille yarn); loop wale-yarn  
5606 00 10  –  Loop wale-yarn  8  A  
– Other  
5606 00 91  – –  Gimped yarn  5,3  A  
5606 00 99  – –  Other  5,3  A  
5607  Twine, cordage, ropes and cables, whether or not plaited or 
braided and whether or not impregnated, coated, covered or 
sheathed with rubber or plastics  
– Of sisal or other textile fibres of the genus Agave  
5607 21 00  – –  Binder or baler twine  12  A  
5607 29 00  – –  Other  12  A  
– Of polyethylene or polypropylene  
5607 41 00  – –  Binder or baler twine  8  AEN  12.6.2020 Official Journal of the European Union L 186/451
 
CN 2012  Description  Base rate  Category  Comment  
5607 49  – –  Other  
– – –  Measuring more than 50 000 decitex (5 g/m)  
5607 49 11  – – – –  Plaited or braided  8  A  
5607 49 19  – – – –  Other  8  A  
5607 49 90  – – –  Measuring 50 000 decitex (5 g/m) or less  8  A  
5607 50  –  Of other synthetic fibres  
– –  Of nylon or other polyamides or of polyesters  
– – –  Measuring more than 50 000 decitex (5 g/m)  
5607 50 11  – – – –  Plaited or braided  8  A  
5607 50 19  – – – –  Other  8  A  
5607 50 30  – – –  Measuring 50 000 decitex (5 g/m) or less  8  A  
5607 50 90  – –  Of other synthetic fibres  8  A  
5607 90  –  Other  
5607 90 20  – –  Of abaca ( Manila hemp  or  Musa textilis  Nee) or other hard (leaf) 
fibres; of jute or other textile bast fibres of heading 5303  6 A  
5607 90 90  – –  Other  8  A  
5608  Knotted netting of twine, cordage or rope; made-up fishing nets 
and other made-up nets, of textile materials  
– Of man-made textile materials  
5608 11  – –  Made-up fishing nets  
5608 11 20  – – –  Of twine, cordage, rope or cables  8  A  
5608 11 80  – – –  Other  8  A  
5608 19  – –  Other  
– – –  Made-up nets  
– – – –  Of nylon or other polyamides  
5608 19 11  – – – – –  Of twine, cordage, rope or cables  8  A  
5608 19 19  – – – – –  Other  8  A  
5608 19 30  – – – –  Other  8  A  
5608 19 90  – – –  Other  8  A  
5608 90 00  –  Other  8  A  
5609 00 00  Articles of yarn, strip or the like of heading 5404 or 5405, 
twine, cordage, rope or cables, not elsewhere specified or included  5,8  A  
57  CHAPTER 57 - CARPETS AND OTHER TEXTILE FLOOR 
COVERINGS  
5701  Carpets and other textile floor coverings, knotted, whether or not 
made up  
5701 10  –  Of wool or fine animal hairEN  L 186/452 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5701 10 10  – –  Containing a total of more than 10 % by weight of silk or of 
waste silk other than noil  8 A  
5701 10 90  – –  Other  8 MAX 2,8 EUR/m  2 A 
5701 90  –  Of other textile materials  
5701 90 10  – –  Of silk, of waste silk other than noil, of synthetic fibres, of 
yarn of heading 5605 or of textile materials containing metal 
threads  8 A  
5701 90 90  – –  Of other textile materials  3,5  A  
5702  Carpets and other textile floor coverings, woven, not tufted or 
flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, 
‘Karamanie’ and similar hand-woven rugs  
5702 10 00  –  ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs  3  A  
5702 20 00  –  Floor coverings of coconut fibres (coir)  4  A  
– Other, of pile construction, not made up  
5702 31  – –  Of wool or fine animal hair  
5702 31 10  – – –  Axminster carpets  8  A  
5702 31 80  – – –  Other  8  A  
5702 32  – –  Of man-made textile materials  
5702 32 10  – – –  Axminster carpets  8  A  
5702 32 90  – – –  Other  8  A  
5702 39 00  – –  Of other textile materials  8  A  
– Other, of pile construction, made up  
5702 41  – –  Of wool or fine animal hair  
5702 41 10  – – –  Axminster carpets  8  A  
5702 41 90  – – –  Other  8  A  
5702 42  – –  Of man-made textile materials  
5702 42 10  – – –  Axminster carpets  8  A  
5702 42 90  – – –  Other  8  A  
5702 49 00  – –  Of other textile materials  8  A  
5702 50  –  Other, not of pile construction, not made up  
5702 50 10  – –  Of wool or fine animal hair  8  A  
– –  Of man-made textile materials  
5702 50 31  – – –  Of polypropylene  8  A  
5702 50 39  – – –  Other  8  A  
5702 50 90  – –  Of other textile materials  8  A  
– Other, not of pile construction, made up  
5702 91 00  – –  Of wool or fine animal hair  8  AEN  12.6.2020 Official Journal of the European Union L 186/453
 
CN 2012  Description  Base rate  Category  Comment  
5702 92  – –  Of man-made textile materials  
5702 92 10  – – –  Of polypropylene  8  A  
5702 92 90  – – –  Other  8  A  
5702 99 00  – –  Of other textile materials  8  A  
5703  Carpets and other textile floor coverings, tufted, whether or not 
made up  
5703 10 00  –  Of wool or fine animal hair  8  A  
5703 20  –  Of nylon or other polyamides  
– –  Printed  
5703 20 12  – – –  Tiles, having a maximum surface area of 1 m  2 8 A  
5703 20 18  – – –  Other  8  A  
– –  Other  
5703 20 92  – – –  Tiles, having a maximum surface area of 1 m  2 8 A  
5703 20 98  – – –  Other  8  A  
5703 30  –  Of other man-made textile materials  
– –  Of polypropylene  
5703 30 12  – – –  Tiles, having a maximum surface area of 1 m  2 8 A  
5703 30 18  – – –  Other  8  A  
– –  Other  
5703 30 82  – – –  Tiles, having a maximum surface area of 1 m  2 8 A  
5703 30 88  – – –  Other  8  A  
5703 90  –  Of other textile materials  
5703 90 20  – –  Tiles, having a maximum surface area of 1 m  2 8 A  
5703 90 80  – –  Other  8  A  
5704  Carpets and other textile floor coverings, of felt, not tufted or 
flocked, whether or not made up  
5704 10 00  –  Tiles, having a maximum surface area of 0,3 m  2 6,7  A  
5704 90 00  –  Other  6,7  A  
5705 00  Other carpets and other textile floor coverings, whether or not 
made up  
5705 00 30  –  Of man-made textile materials  8  A  
5705 00 80  –  Of other textile materials  8  A  
58  CHAPTER 58 - SPECIAL WOVEN FABRICS; TUFTED TEXTILE 
FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY  
5801  Woven pile fabrics and chenille fabrics, other than fabrics of 
heading 5802 or 5806  
5801 10 00  –  Of wool or fine animal hair  8  A  
– Of cotton  
5801 21 00  – –  Uncut weft pile fabrics  8  AEN  L 186/454 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5801 22 00  – –  Cut corduroy  8  A  
5801 23 00  – –  Other weft pile fabrics  8  A  
5801 26 00  – –  Chenille fabrics  8  A  
5801 27 00  – –  Warp pile fabrics  8  A  
– Of man-made fibres  
5801 31 00  – –  Uncut weft pile fabrics  8  A  
5801 32 00  – –  Cut corduroy  8  A  
5801 33 00  – –  Other weft pile fabrics  8  A  
5801 36 00  – –  Chenille fabrics  8  A  
5801 37 00  – –  Warp pile fabrics  8  A  
5801 90  –  Of other textile materials  
5801 90 10  – –  Of flax  8  A  
5801 90 90  – –  Other  8  A  
5802  Terry towelling and similar woven terry fabrics, other than 
narrow fabrics of heading 5806; tufted textile fabrics, other 
than products of heading 5703  
– Terry towelling and similar woven terry fabrics, of cotton  
5802 11 00  – –  Unbleached  8  A  
5802 19 00  – –  Other  8  A  
5802 20 00  –  Terry towelling and similar woven terry fabrics, of other textile 
materials  8 A  
5802 30 00  –  Tufted textile fabrics  8  A  
5803 00  Gauze, other than narrow fabrics of heading 5806  
5803 00 10  –  Of cotton  5,8  A  
5803 00 30  –  Of silk or silk waste  7,2  A  
5803 00 90  –  Other  8  A  
5804  Tulles and other net fabrics, not including woven, knitted or 
crocheted fabrics; lace in the piece, in strips or in motifs, other 
than fabrics of headings 6002 to 6006  
5804 10  –  Tulles and other net fabrics  
5804 10 10  – –  Plain  6,5  A  
5804 10 90  – –  Other  8  A  
– Mechanically made lace  
5804 21  – –  Of man-made fibres  
5804 21 10  – – –  Made on mechanical bobbin machines  8  A  
5804 21 90  – – –  Other  8  A  
5804 29  – –  Of other textile materialsEN  12.6.2020 Official Journal of the European Union L 186/455
 
CN 2012  Description  Base rate  Category  Comment  
5804 29 10  – – –  Made on mechanical bobbin machines  8  A  
5804 29 90  – – –  Other  8  A  
5804 30 00  –  Handmade lace  8  A  
5805 00 00  Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, 
Beauvais and the like, and needle-worked tapestries (for example, 
petit point, cross stitch), whether or not made up  5,6  A  
5806  Narrow woven fabrics, other than goods of heading 5807; 
narrow fabrics consisting of warp without weft assembled by 
means of an adhesive (bolducs)  
5806 10 00  –  Woven pile fabrics (including terry towelling and similar terry 
fabrics) and chenille fabrics  6,3  A  
5806 20 00  –  Other woven fabrics, containing by weight 5 % or more of 
elastomeric yarn or rubber thread  7,5  A  
– Other woven fabrics  
5806 31 00  – –  Of cotton  7,5  A  
5806 32  – –  Of man-made fibres  
5806 32 10  – – –  With real selvedges  7,5  A  
5806 32 90  – – –  Other  7,5  A  
5806 39 00  – –  Of other textile materials  7,5  A  
5806 40 00  –  Fabrics consisting of warp without weft assembled by means of 
an adhesive (bolducs)  6,2  A  
5807  Labels, badges and similar articles of textile materials, in the piece, 
in strips or cut to shape or size, not embroidered  
5807 10  –  Woven  
5807 10 10  – –  With woven inscription  6,2  A  
5807 10 90  – –  Other  6,2  A  
5807 90  –  Other  
5807 90 10  – –  Of felt or nonwovens  6,3  A  
5807 90 90  – –  Other  8  A  
5808  Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons 
and similar articles  
5808 10 00  –  Braids, in the piece  5  A  
5808 90 00  –  Other  5,3  A  
5809 00 00  Woven fabrics of metal thread and woven fabrics of metallised 
yarn of heading 5605, of a kind used in apparel, as furnishing 
fabrics or for similar purposes, not elsewhere specified or included  5,6  A  
5810  Embroidery in the piece, in strips or in motifs  
5810 10  –  Embroidery without visible ground  
5810 10 10  – –  Of a value exceeding EUR 35/kg (net weight)  5,8  AEN  L 186/456 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5810 10 90  – –  Other  8  A  
– Other embroidery  
5810 91  – –  Of cotton  
5810 91 10  – – –  Of a value exceeding EUR 17,50/kg (net weight)  5,8  A  
5810 91 90  – – –  Other  7,2  A  
5810 92  – –  Of man-made fibres  
5810 92 10  – – –  Of a value exceeding EUR 17,50/kg (net weight)  5,8  A  
5810 92 90  – – –  Other  7,2  A  
5810 99  – –  Of other textile materials  
5810 99 10  – – –  Of a value exceeding EUR 17,50/kg (net weight)  5,8  A  
5810 99 90  – – –  Other  7,2  A  
5811 00 00  Quilted textile products in the piece, composed of one or more 
layers of textile materials assembled with padding by stitching or 
otherwise, other than embroidery of heading 5810  8 A  
59  CHAPTER 59 - IMPREGNATED, COATED, COVERED OR 
LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A 
KIND SUITABLE FOR INDUSTRIAL USE  
5901  Textile fabrics coated with gum or amylaceous substances, of a 
kind used for the outer covers of books or the like; tracing cloth; 
prepared painting canvas; buckram and similar stiffened textile 
fabrics of a kind used for hat foundations  
5901 10 00  –  Textile fabrics coated with gum or amylaceous substances, of a 
kind used for the outer covers of books or the like  6,5  A  
5901 90 00  –  Other  6,5  A  
5902  Tyre cord fabric of high-tenacity yarn of nylon or other polya ­
mides, polyesters or viscose rayon  
5902 10  –  Of nylon or other polyamides  
5902 10 10  – –  Impregnated with rubber  5,6  A  
5902 10 90  – –  Other  8  A  
5902 20  –  Of polyesters  
5902 20 10  – –  Impregnated with rubber  5,6  A  
5902 20 90  – –  Other  8  A  
5902 90  –  Other  
5902 90 10  – –  Impregnated with rubber  5,6  A  
5902 90 90  – –  Other  8  A  
5903  Textile fabrics impregnated, coated, covered or laminated with 
plastics, other than those of heading 5902  
5903 10  –  With poly(vinyl chloride)  
5903 10 10  – –  Impregnated  8  AEN  12.6.2020 Official Journal of the European Union L 186/457
 
CN 2012  Description  Base rate  Category  Comment  
5903 10 90  – –  Coated, covered or laminated  8  A  
5903 20  –  With polyurethane  
5903 20 10  – –  Impregnated  8  A  
5903 20 90  – –  Coated, covered or laminated  8  A  
5903 90  –  Other  
5903 90 10  – –  Impregnated  8  A  
– –  Coated, covered or laminated  
5903 90 91  – – –  With cellulose derivatives or other plastics, with the fabric 
forming the right side  8 A  
5903 90 99  – – –  Other  8  A  
5904  Linoleum, whether or not cut to shape; floor coverings consisting 
of a coating or covering applied on a textile backing, whether or 
not cut to shape  
5904 10 00  –  Linoleum  5,3  A  
5904 90 00  –  Other  5,3  A  
5905 00  Textile wall coverings  
5905 00 10  –  Consisting of parallel yarns, fixed on a backing of any material  5,8  A  
– Other  
5905 00 30  – –  Of flax  8  A  
5905 00 50  – –  Of jute  4  A  
5905 00 70  – –  Of man-made fibres  8  A  
5905 00 90  – –  Other  6  A  
5906  Rubberised textile fabrics, other than those of heading 5902  
5906 10 00  –  Adhesive tape of a width not exceeding 20 cm  4,6  A  
– Other  
5906 91 00  – –  Knitted or crocheted  6,5  A  
5906 99  – –  Other  
5906 99 10  – – –  Fabrics mentioned in note 4(c) to this chapter  8  A  
5906 99 90  – – –  Other  5,6  A  
5907 00 00  Textile fabrics otherwise impregnated, coated or covered; painted 
canvas being theatrical scenery, studio backcloths or the like  4,9  A  
5908 00 00  Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, 
candles or the like; incandescent gas mantles and tubular knitted 
gas-mantle fabric therefor, whether or not impregnated  5,6  A  
5909 00  Textile hosepiping and similar textile tubing, with or without 
lining, armour or accessories of other materials  
5909 00 10  –  Of synthetic fibres  6,5  AEN  L 186/458 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
5909 00 90  –  Of other textile materials  6,5  A  
5910 00 00  Transmission or conveyor belts or belting, of textile material, 
whether or not impregnated, coated, covered or laminated with 
plastics, or reinforced with metal or other material  5,1  A  
5911  Textile products and articles, for technical uses, specified in 
note 7 to this chapter  
5911 10 00  –  Textile fabrics, felt and felt-lined woven fabrics, coated, covered 
or laminated with rubber, leather or other material, of a kind 
used for card clothing, and similar fabrics of a kind used for 
other technical purposes, including narrow fabrics made of 
velvet impregnated with rubber, for covering weaving spindles 
(weaving beams)  5,3  A  
5911 20 00  –  Bolting cloth, whether or not made up  4,6  A  
– Textile fabrics and felts, endless or fitted with linking devices, of 
a kind used in paper-making or similar machines (for example, 
for pulp or asbestos-cement)  
5911 31  – –  Weighing less than 650 g/m  2 
– – –  Of silk or man-made fibres  
5911 31 11  – – – –  Woven fabrics, of a kind used in papermaking machines 
(for example, forming fabrics)  5,8  A  
5911 31 19  – – – –  Other  5,8  A  
5911 31 90  – – –  Of other textile materials  4,4  A  
5911 32  – –  Weighing 650 g/m  2 or more  
– – –  Of silk or man-made fibres  
5911 32 11  – – – –  Woven fabrics having a batt layer needled on them, of a 
kind used in papermaking machines (for example, press 
felts)  5,8  A  
5911 32 19  – – – –  Other  5,8  A  
5911 32 90  – – –  Of other textile materials  4,4  A  
5911 40 00  –  Straining cloth of a kind used in oil-presses or the like, 
including that of human hair  6 A  
5911 90  –  Other  
5911 90 10  – –  Of felt  6  A  
5911 90 90  – –  Other  6  A  
60  CHAPTER 60 - KNITTED OR CROCHETED FABRICS  
6001  Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted 
or crocheted  
6001 10 00  –  ‘Long pile’ fabrics  8  A  
– Looped pile fabrics  
6001 21 00  – –  Of cotton  8  A  
6001 22 00  – –  Of man-made fibres  8  AEN  12.6.2020 Official Journal of the European Union L 186/459
 
CN 2012  Description  Base rate  Category  Comment  
6001 29 00  – –  Of other textile materials  8  A  
– Other  
6001 91 00  – –  Of cotton  8  A  
6001 92 00  – –  Of man-made fibres  8  A  
6001 99 00  – –  Of other textile materials  8  A  
6002  Knitted or crocheted fabrics of a width not exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or 
rubber thread, other than those of heading 6001  
6002 40 00  –  Containing by weight 5 % or more of elastomeric yarn, but not 
containing rubber thread  8 A  
6002 90 00  –  Other  6,5  A  
6003  Knitted or crocheted fabrics of a width not exceeding 30 cm, 
other than those of heading 6001 or 6002  
6003 10 00  –  Of wool or fine animal hair  8  A  
6003 20 00  –  Of cotton  8  A  
6003 30  –  Of synthetic fibres  
6003 30 10  – –  Raschel lace  8  A  
6003 30 90  – –  Other  8  A  
6003 40 00  –  Of artificial fibres  8  A  
6003 90 00  –  Other  8  A  
6004  Knitted or crocheted fabrics of a width exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or 
rubber thread, other than those of heading 6001  
6004 10 00  –  Containing by weight 5 % or more of elastomeric yarn, but not 
containing rubber thread  8 A  
6004 90 00  –  Other  6,5  A  
6005  Warp knit fabrics (including those made on galloon knitting 
machines), other than those of headings 6001 to 6004  
– Of cotton  
6005 21 00  – –  Unbleached or bleached  8  A  
6005 22 00  – –  Dyed  8  A  
6005 23 00  – –  Of yarns of different colours  8  A  
6005 24 00  – –  Printed  8  A  
– Of synthetic fibres  
6005 31  – –  Unbleached or bleached  
6005 31 10  – – –  For curtains, including net curtain fabric  8  A  
6005 31 50  – – –  Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 31 90  – – –  Other  8  A  
6005 32  – –  DyedEN  L 186/460 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6005 32 10  – – –  For curtains, including net curtain fabric  8  A  
6005 32 50  – – –  Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 32 90  – – –  Other  8  A  
6005 33  – –  Of yarns of different colours  
6005 33 10  – – –  For curtains, including net curtain fabric  8  A  
6005 33 50  – – –  Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 33 90  – – –  Other  8  A  
6005 34  – –  Printed  
6005 34 10  – – –  For curtains, including net curtain fabric  8  A  
6005 34 50  – – –  Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 34 90  – – –  Other  8  A  
– Of artificial fibres  
6005 41 00  – –  Unbleached or bleached  8  A  
6005 42 00  – –  Dyed  8  A  
6005 43 00  – –  Of yarns of different colours  8  A  
6005 44 00  – –  Printed  8  A  
6005 90  –  Other  
6005 90 10  – –  Of wool or fine animal hair  8  A  
6005 90 90  – –  Other  8  A  
6006  Other knitted or crocheted fabrics  
6006 10 00  –  Of wool or fine animal hair  8  A  
– Of cotton  
6006 21 00  – –  Unbleached or bleached  8  A  
6006 22 00  – –  Dyed  8  A  
6006 23 00  – –  Of yarns of different colours  8  A  
6006 24 00  – –  Printed  8  A  
– Of synthetic fibres  
6006 31  – –  Unbleached or bleached  
6006 31 10  – – –  For curtains, including net curtain fabric  8  A  
6006 31 90  – – –  Other  8  A  
6006 32  – –  Dyed  
6006 32 10  – – –  For curtains, including net curtain fabric  8  A  
6006 32 90  – – –  Other  8  A  
6006 33  – –  Of yarns of different colours  
6006 33 10  – – –  For curtains, including net curtain fabric  8  A  
6006 33 90  – – –  Other  8  A  
6006 34  – –  PrintedEN  12.6.2020 Official Journal of the European Union L 186/461
 
CN 2012  Description  Base rate  Category  Comment  
6006 34 10  – – –  For curtains, including net curtain fabric  8  A  
6006 34 90  – – –  Other  8  A  
– Of artificial fibres  
6006 41 00  – –  Unbleached or bleached  8  A  
6006 42 00  – –  Dyed  8  A  
6006 43 00  – –  Of yarns of different colours  8  A  
6006 44 00  – –  Printed  8  A  
6006 90 00  –  Other  8  A  
61  CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, KNITTED OR CROCHETED  
6101  Men's or boys' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, knitted or crocheted, other than those of heading 6103  
6101 20  –  Of cotton  
6101 20 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B5  
6101 20 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  B5  
6101 30  –  Of man-made fibres  
6101 30 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B3  
6101 30 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  A  
6101 90  –  Of other textile materials  
6101 90 20  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B3  
6101 90 80  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  B3  
6102  Women's or girls' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, knitted or crocheted, other than those of heading 6104  
6102 10  –  Of wool or fine animal hair  
6102 10 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B5  
6102 10 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  B5  
6102 20  –  Of cotton  
6102 20 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B3  
6102 20 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  B3  
6102 30  –  Of man-made fibres  
6102 30 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B3  
6102 30 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  AEN  L 186/462 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6102 90  –  Of other textile materials  
6102 90 10  – –  Overcoats, car coats, capes, cloaks and similar articles  12  B3  
6102 90 90  – –  Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12  B3  
6103  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts (other than swimwear), knitted 
or crocheted  
6103 10  –  Suits  
6103 10 10  – –  Of wool or fine animal hair  12  A  
6103 10 90  – –  Of other textile materials  12  A  
– Ensembles  
6103 22 00  – –  Of cotton  12  A  
6103 23 00  – –  Of synthetic fibres  12  B5  
6103 29 00  – –  Of other textile materials  12  A  
– Jackets and blazers  
6103 31 00  – –  Of wool or fine animal hair  12  A  
6103 32 00  – –  Of cotton  12  A  
6103 33 00  – –  Of synthetic fibres  12  B3  
6103 39 00  – –  Of other textile materials  12  B3  
– Trousers, bib and brace overalls, breeches and shorts  
6103 41 00  – –  Of wool or fine animal hair  12  A  
6103 42 00  – –  Of cotton  12  B5  
6103 43 00  – –  Of synthetic fibres  12  B5  
6103 49 00  – –  Of other textile materials  12  B3  
6104  Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear), knitted or crocheted  
– Suits  
6104 13 00  – –  Of synthetic fibres  12  A  
6104 19  – –  Of other textile materials  
6104 19 20  – – –  Of cotton  12  A  
6104 19 90  – – –  Of other textile materials  12  A  
– Ensembles  
6104 22 00  – –  Of cotton  12  A  
6104 23 00  – –  Of synthetic fibres  12  A  
6104 29  – –  Of other textile materials  
6104 29 10  – – –  Of wool or fine animal hair  12  AEN  12.6.2020 Official Journal of the European Union L 186/463
 
CN 2012  Description  Base rate  Category  Comment  
6104 29 90  – – –  Of other textile materials  12  A  
– Jackets and blazers  
6104 31 00  – –  Of wool or fine animal hair  12  A  
6104 32 00  – –  Of cotton  12  A  
6104 33 00  – –  Of synthetic fibres  12  B5  
6104 39 00  – –  Of other textile materials  12  A  
– Dresses  
6104 41 00  – –  Of wool or fine animal hair  12  A  
6104 42 00  – –  Of cotton  12  A  
6104 43 00  – –  Of synthetic fibres  12  B3  
6104 44 00  – –  Of artificial fibres  12  A  
6104 49 00  – –  Of other textile materials  12  A  
– Skirts and divided skirts  
6104 51 00  – –  Of wool or fine animal hair  12  A  
6104 52 00  – –  Of cotton  12  A  
6104 53 00  – –  Of synthetic fibres  12  B5  
6104 59 00  – –  Of other textile materials  12  A  
– Trousers, bib and brace overalls, breeches and shorts  
6104 61 00  – –  Of wool or fine animal hair  12  A  
6104 62 00  – –  Of cotton  12  A  
6104 63 00  – –  Of synthetic fibres  12  B3  
6104 69 00  – –  Of other textile materials  12  A  
6105  Men's or boys' shirts, knitted or crocheted  
6105 10 00  –  Of cotton  12  B5  
6105 20  –  Of man-made fibres  
6105 20 10  – –  Of synthetic fibres  12  B5  
6105 20 90  – –  Of artificial fibres  12  B5  
6105 90  –  Of other textile materials  
6105 90 10  – –  Of wool or fine animal hair  12  A  
6105 90 90  – –  Of other textile materials  12  A  
6106  Women's or girls' blouses, shirts and shirt-blouses, knitted or 
crocheted  
6106 10 00  –  Of cotton  12  A  
6106 20 00  –  Of man-made fibres  12  A  
6106 90  –  Of other textile materials  
6106 90 10  – –  Of wool or fine animal hair  12  A  
6106 90 30  – –  Of silk or silk waste  12  A  
6106 90 50  – –  Of flax or of ramie  12  AEN  L 186/464 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6106 90 90  – –  Of other textile materials  12  A  
6107  Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, 
dressing gowns and similar articles, knitted or crocheted  
– Underpants and briefs  
6107 11 00  – –  Of cotton  12  B5  
6107 12 00  – –  Of man-made fibres  12  B3  
6107 19 00  – –  Of other textile materials  12  A  
– Nightshirts and pyjamas  
6107 21 00  – –  Of cotton  12  B5  
6107 22 00  – –  Of man-made fibres  12  A  
6107 29 00  – –  Of other textile materials  12  A  
– Other  
6107 91 00  – –  Of cotton  12  A  
6107 99 00  – –  Of other textile materials  12  A  
6108  Women's or girls' slips, petticoats, briefs, panties, nightdresses, 
pyjamas, négligés, bathrobes, dressing gowns and similar 
articles, knitted or crocheted  
– Slips and petticoats  
6108 11 00  – –  Of man-made fibres  12  B3  
6108 19 00  – –  Of other textile materials  12  A  
– Briefs and panties  
6108 21 00  – –  Of cotton  12  B5  
6108 22 00  – –  Of man-made fibres  12  B5  
6108 29 00  – –  Of other textile materials  12  A  
– Nightdresses and pyjamas  
6108 31 00  – –  Of cotton  12  B5  
6108 32 00  – –  Of man-made fibres  12  B3  
6108 39 00  – –  Of other textile materials  12  A  
– Other  
6108 91 00  – –  Of cotton  12  A  
6108 92 00  – –  Of man-made fibres  12  A  
6108 99 00  – –  Of other textile materials  12  A  
6109  T-shirts, singlets and other vests, knitted or crocheted  
6109 10 00  –  Of cotton  12  B5  
6109 90  –  Of other textile materials  
6109 90 20  – –  Of wool or fine animal hair or man-made fibres  12  B5  
6109 90 90  – –  Of other textile materials  12  B5EN  12.6.2020 Official Journal of the European Union L 186/465
 
CN 2012  Description  Base rate  Category  Comment  
6110  Jerseys, pullovers, cardigans, waistcoats and similar articles, 
knitted or crocheted  
– Of wool or fine animal hair  
6110 11  – –  Of wool  
6110 11 10  – – –  Jerseys and pullovers, containing at least 50 % by weight of 
wool and weighing 600 g or more per article  10,5  B5  
– – –  Other  
6110 11 30  – – – –  Men's or boys'  12  B5  
6110 11 90  – – – –  Women's or girls'  12  B5  
6110 12  – –  Of Kashmir (cashmere) goats  
6110 12 10  – – –  Men's or boys'  12  B5  
6110 12 90  – – –  Women's or girls'  12  B5  
6110 19  – –  Other  
6110 19 10  – – –  Men's or boys'  12  B5  
6110 19 90  – – –  Women's or girls'  12  B5  
6110 20  –  Of cotton  
6110 20 10  – –  Lightweight fine knit roll, polo or turtleneck jumpers and 
pullovers  12  B5  
– –  Other  
6110 20 91  – – –  Men's or boys'  12  B5  
6110 20 99  – – –  Women's or girls'  12  B5  
6110 30  –  Of man-made fibres  
6110 30 10  – –  Lightweight fine knit roll, polo or turtleneck jumpers and 
pullovers  12  B5  
– –  Other  
6110 30 91  – – –  Men's or boys'  12  B5  
6110 30 99  – – –  Women's or girls'  12  B5  
6110 90  –  Of other textile materials  
6110 90 10  – –  Of flax or ramie  12  B5  
6110 90 90  – –  Of other textile materials  12  B5  
6111  Babies' garments and clothing accessories, knitted or crocheted  
6111 20  –  Of cotton  
6111 20 10  – –  Gloves, mittens and mitts  8,9  A  
6111 20 90  – –  Other  12  A  
6111 30  –  Of synthetic fibres  
6111 30 10  – –  Gloves, mittens and mitts  8,9  A  
6111 30 90  – –  Other  12  A  
6111 90  –  Of other textile materials  
– –  Of wool or fine animal hair  
6111 90 11  – – –  Gloves, mittens and mitts  8,9  AEN  L 186/466 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6111 90 19  – – –  Other  12  A  
6111 90 90  – –  Of other textile materials  12  A  
6112  Tracksuits, ski suits and swimwear, knitted or crocheted  
– Tracksuits  
6112 11 00  – –  Of cotton  12  A  
6112 12 00  – –  Of synthetic fibres  12  A  
6112 19 00  – –  Of other textile materials  12  A  
6112 20 00  –  Ski suits  12  B3  
– Men's or boys' swimwear  
6112 31  – –  Of synthetic fibres  
6112 31 10  – – –  Containing by weight 5 % or more of rubber thread  8  B3  
6112 31 90  – – –  Other  12  B3  
6112 39  – –  Of other textile materials  
6112 39 10  – – –  Containing by weight 5 % or more of rubber thread  8  A  
6112 39 90  – – –  Other  12  A  
– Women's or girls' swimwear  
6112 41  – –  Of synthetic fibres  
6112 41 10  – – –  Containing by weight 5 % or more of rubber thread  8  A  
6112 41 90  – – –  Other  12  B3  
6112 49  – –  Of other textile materials  
6112 49 10  – – –  Containing by weight 5 % or more of rubber thread  8  A  
6112 49 90  – – –  Other  12  A  
6113 00  Garments, made up of knitted or crocheted fabrics of 
heading 5903, 5906 or 5907  
6113 00 10  –  Of knitted or crocheted fabrics of heading 5906  8  A  
6113 00 90  –  Other  12  A  
6114  Other garments, knitted or crocheted  
6114 20 00  –  Of cotton  12  A  
6114 30 00  –  Of man-made fibres  12  A  
6114 90 00  –  Of other textile materials  12  A  
6115  Pantyhose, tights, stockings, socks and other hosiery, including 
graduated compression hosiery (for example, stockings for 
varicose veins) and footwear without applied soles, knitted or 
crocheted  
6115 10  –  Graduated compression hosiery (for example, stockings for 
varicose veins)  
6115 10 10  – –  Stockings for varicose veins of synthetic fibres  8  AEN  12.6.2020 Official Journal of the European Union L 186/467
 
CN 2012  Description  Base rate  Category  Comment  
6115 10 90  – –  Other  12  A  
– Other pantyhose and tights  
6115 21 00  – –  Of synthetic fibres, measuring per single yarn less 
than 67 decitex  12  A  
6115 22 00  – –  Of synthetic fibres, measuring per single yarn 67 decitex or 
more  12  A  
6115 29 00  – –  Of other textile materials  12  A  
6115 30  –  Other women's full-length or knee-length hosiery, measuring 
per single yarn less than 67 decitex  
– –  Of synthetic fibres  
6115 30 11  – – –  Knee-length stockings  12  A  
6115 30 19  – – –  Other  12  A  
6115 30 90  – –  Of other textile materials  12  A  
– Other  
6115 94 00  – –  Of wool or fine animal hair  12  A  
6115 95 00  – –  Of cotton  12  A  
6115 96  – –  Of synthetic fibres  
6115 96 10  – – –  Knee-length stockings  12  A  
– – –  Other  
6115 96 91  – – – –  Women's stockings  12  A  
6115 96 99  – – – –  Other  12  A  
6115 99 00  – –  Of other textile materials  12  A  
6116  Gloves, mittens and mitts, knitted or crocheted  
6116 10  –  Impregnated, coated or covered with plastics or rubber  
6116 10 20  – –  Gloves impregnated, coated or covered with rubber  8  A  
6116 10 80  – –  Other  8,9  A  
– Other  
6116 91 00  – –  Of wool or fine animal hair  8,9  A  
6116 92 00  – –  Of cotton  8,9  A  
6116 93 00  – –  Of synthetic fibres  8,9  B3  
6116 99 00  – –  Of other textile materials  8,9  A  
6117  Other made-up clothing accessories, knitted or crocheted; knitted 
or crocheted parts of garments or of clothing accessories  
6117 10 00  –  Shawls, scarves, mufflers, mantillas, veils and the like  12  A  
6117 80  –  Other accessories  
6117 80 10  – –  Knitted or crocheted, elasticated or rubberised  8  A  
6117 80 80  – –  Other  12  AEN  L 186/468 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6117 90 00  –  Parts  12  A  
62  CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, NOT KNITTED OR CROCHETED  
6201  Men's or boys' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, other than those of heading 6203  
– Overcoats, raincoats, car coats, capes, cloaks and similar articles  
6201 11 00  – –  Of wool or fine animal hair  12  B7  
6201 12  – –  Of cotton  
6201 12 10  – – –  Of a weight, per garment, not exceeding 1 kg  12  B7  
6201 12 90  – – –  Of a weight, per garment, exceeding 1 kg  12  B7  
6201 13  – –  Of man-made fibres  
6201 13 10  – – –  Of a weight, per garment, not exceeding 1 kg  12  B7  
6201 13 90  – – –  Of a weight, per garment, exceeding 1 kg  12  B7  
6201 19 00  – –  Of other textile materials  12  B7  
– Other  
6201 91 00  – –  Of wool or fine animal hair  12  B7  
6201 92 00  – –  Of cotton  12  B7  
6201 93 00  – –  Of man-made fibres  12  B5  
6201 99 00  – –  Of other textile materials  12  B7  
6202  Women's or girls' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, other than those of heading 6204  
– Overcoats, raincoats, car coats, capes, cloaks and similar articles  
6202 11 00  – –  Of wool or fine animal hair  12  B5  
6202 12  – –  Of cotton  
6202 12 10  – – –  Of a weight, per garment, not exceeding 1 kg  12  B7  
6202 12 90  – – –  Of a weight, per garment, exceeding 1 kg  12  B5  
6202 13  – –  Of man-made fibres  
6202 13 10  – – –  Of a weight, per garment, not exceeding 1 kg  12  B7  
6202 13 90  – – –  Of a weight, per garment, exceeding 1 kg  12  B5  
6202 19 00  – –  Of other textile materials  12  B7  
– Other  
6202 91 00  – –  Of wool or fine animal hair  12  B7  
6202 92 00  – –  Of cotton  12  B7  
6202 93 00  – –  Of man-made fibres  12  B7  
6202 99 00  – –  Of other textile materials  12  B7EN  12.6.2020 Official Journal of the European Union L 186/469
 
CN 2012  Description  Base rate  Category  Comment  
6203  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts (other than swimwear)  
– Suits  
6203 11 00  – –  Of wool or fine animal hair  12  B7  
6203 12 00  – –  Of synthetic fibres  12  B7  
6203 19  – –  Of other textile materials  
6203 19 10  – – –  Of cotton  12  A  
6203 19 30  – – –  Of artificial fibres  12  A  
6203 19 90  – – –  Of other textile materials  12  A  
– Ensembles  
6203 22  – –  Of cotton  
6203 22 10  – – –  Industrial and occupational  12  B5  
6203 22 80  – – –  Other  12  B5  
6203 23  – –  Of synthetic fibres  
6203 23 10  – – –  Industrial and occupational  12  B5  
6203 23 80  – – –  Other  12  B5  
6203 29  – –  Of other textile materials  
– – –  Of artificial fibres  
6203 29 11  – – – –  Industrial and occupational  12  B5  
6203 29 18  – – – –  Other  12  B5  
6203 29 30  – – –  Of wool or fine animal hair  12  B5  
6203 29 90  – – –  Of other textile materials  12  B5  
– Jackets and blazers  
6203 31 00  – –  Of wool or fine animal hair  12  A  
6203 32  – –  Of cotton  
6203 32 10  – – –  Industrial and occupational  12  B5  
6203 32 90  – – –  Other  12  B5  
6203 33  – –  Of synthetic fibres  
6203 33 10  – – –  Industrial and occupational  12  B5  
6203 33 90  – – –  Other  12  B5  
6203 39  – –  Of other textile materials  
– – –  Of artificial fibres  
6203 39 11  – – – –  Industrial and occupational  12  B5  
6203 39 19  – – – –  Other  12  B5  
6203 39 90  – – –  Of other textile materials  12  B5  
– Trousers, bib and brace overalls, breeches and shorts  
6203 41  – –  Of wool or fine animal hair  
6203 41 10  – – –  Trousers and breeches  12  B5EN  L 186/470 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6203 41 30  – – –  Bib and brace overalls  12  B5  
6203 41 90  – – –  Other  12  B5  
6203 42  – –  Of cotton  
– – –  Trousers and breeches  
6203 42 11  – – – –  Industrial and occupational  12  B5  
– – – –  Other  
6203 42 31  – – – – –  Of denim  12  B5  
6203 42 33  – – – – –  Of cut corduroy  12  B5  
6203 42 35  – – – – –  Other  12  B5  
– – –  Bib and brace overalls  
6203 42 51  – – – –  Industrial and occupational  12  B5  
6203 42 59  – – – –  Other  12  B5  
6203 42 90  – – –  Other  12  B5  
6203 43  – –  Of synthetic fibres  
– – –  Trousers and breeches  
6203 43 11  – – – –  Industrial and occupational  12  B5  
6203 43 19  – – – –  Other  12  B5  
– – –  Bib and brace overalls  
6203 43 31  – – – –  Industrial and occupational  12  B5  
6203 43 39  – – – –  Other  12  B5  
6203 43 90  – – –  Other  12  B5  
6203 49  – –  Of other textile materials  
– – –  Of artificial fibres  
– – – –  Trousers and breeches  
6203 49 11  – – – – –  Industrial and occupational  12  B3  
6203 49 19  – – – – –  Other  12  B3  
– – – –  Bib and brace overalls  
6203 49 31  – – – – –  Industrial and occupational  12  B3  
6203 49 39  – – – – –  Other  12  B3  
6203 49 50  – – – –  Other  12  B3  
6203 49 90  – – –  Of other textile materials  12  B3  
6204  Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear)  
– Suits  
6204 11 00  – –  Of wool or fine animal hair  12  A  
6204 12 00  – –  Of cotton  12  A  
6204 13 00  – –  Of synthetic fibres  12  B5EN  12.6.2020 Official Journal of the European Union L 186/471
 
CN 2012  Description  Base rate  Category  Comment  
6204 19  – –  Of other textile materials  
6204 19 10  – – –  Of artificial fibres  12  A  
6204 19 90  – – –  Of other textile materials  12  A  
– Ensembles  
6204 21 00  – –  Of wool or fine animal hair  12  A  
6204 22  – –  Of cotton  
6204 22 10  – – –  Industrial and occupational  12  A  
6204 22 80  – – –  Other  12  A  
6204 23  – –  Of synthetic fibres  
6204 23 10  – – –  Industrial and occupational  12  A  
6204 23 80  – – –  Other  12  A  
6204 29  – –  Of other textile materials  
– – –  Of artificial fibres  
6204 29 11  – – – –  Industrial and occupational  12  A  
6204 29 18  – – – –  Other  12  A  
6204 29 90  – – –  Of other textile materials  12  A  
– Jackets and blazers  
6204 31 00  – –  Of wool or fine animal hair  12  A  
6204 32  – –  Of cotton  
6204 32 10  – – –  Industrial and occupational  12  B5  
6204 32 90  – – –  Other  12  B5  
6204 33  – –  Of synthetic fibres  
6204 33 10  – – –  Industrial and occupational  12  B5  
6204 33 90  – – –  Other  12  B5  
6204 39  – –  Of other textile materials  
– – –  Of artificial fibres  
6204 39 11  – – – –  Industrial and occupational  12  B3  
6204 39 19  – – – –  Other  12  B3  
6204 39 90  – – –  Of other textile materials  12  B3  
– Dresses  
6204 41 00  – –  Of wool or fine animal hair  12  B5  
6204 42 00  – –  Of cotton  12  B5  
6204 43 00  – –  Of synthetic fibres  12  B7  
6204 44 00  – –  Of artificial fibres  12  B7  
6204 49  – –  Of other textile materials  
6204 49 10  – – –  Of silk or silk waste  12  B5EN  L 186/472 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6204 49 90  – – –  Of other textile materials  12  B5  
– Skirts and divided skirts  
6204 51 00  – –  Of wool or fine animal hair  12  B5  
6204 52 00  – –  Of cotton  12  B7  
6204 53 00  – –  Of synthetic fibres  12  B7  
6204 59  – –  Of other textile materials  
6204 59 10  – – –  Of artificial fibres  12  B7  
6204 59 90  – – –  Of other textile materials  12  B5  
– Trousers, bib and brace overalls, breeches and shorts  
6204 61  – –  Of wool or fine animal hair  
6204 61 10  – – –  Trousers and breeches  12  B5  
6204 61 85  – – –  Other  12  B5  
6204 62  – –  Of cotton  
– – –  Trousers and breeches  
6204 62 11  – – – –  Industrial and occupational  12  B7  
– – – –  Other  
6204 62 31  – – – – –  Of denim  12  B7  
6204 62 33  – – – – –  Of cut corduroy  12  B7  
6204 62 39  – – – – –  Other  12  B7  
– – –  Bib and brace overalls  
6204 62 51  – – – –  Industrial and occupational  12  B7  
6204 62 59  – – – –  Other  12  B7  
6204 62 90  – – –  Other  12  B7  
6204 63  – –  Of synthetic fibres  
– – –  Trousers and breeches  
6204 63 11  – – – –  Industrial and occupational  12  B7  
6204 63 18  – – – –  Other  12  B7  
– – –  Bib and brace overalls  
6204 63 31  – – – –  Industrial and occupational  12  B7  
6204 63 39  – – – –  Other  12  B7  
6204 63 90  – – –  Other  12  B7  
6204 69  – –  Of other textile materials  
– – –  Of artificial fibres  
– – – –  Trousers and breeches  
6204 69 11  – – – – –  Industrial and occupational  12  B7  
6204 69 18  – – – – –  Other  12  B7  
– – – –  Bib and brace overalls  
6204 69 31  – – – – –  Industrial and occupational  12  B7EN  12.6.2020 Official Journal of the European Union L 186/473
 
CN 2012  Description  Base rate  Category  Comment  
6204 69 39  – – – – –  Other  12  B7  
6204 69 50  – – – –  Other  12  B7  
6204 69 90  – – –  Of other textile materials  12  B7  
6205  Men's or boys' shirts  
6205 20 00  –  Of cotton  12  B5  
6205 30 00  –  Of man-made fibres  12  B7  
6205 90  –  Of other textile materials  
6205 90 10  – –  Of flax or ramie  12  B7  
6205 90 80  – –  Of other textile materials  12  B7  
6206  Women's or girls' blouses, shirts and shirt-blouses  
6206 10 00  –  Of silk or silk waste  12  B3  
6206 20 00  –  Of wool or fine animal hair  12  B3  
6206 30 00  –  Of cotton  12  B3  
6206 40 00  –  Of man-made fibres  12  B5  
6206 90  –  Of other textile materials  
6206 90 10  – –  Of flax or ramie  12  A  
6206 90 90  – –  Of other textile materials  12  A  
6207  Men's or boys' singlets and other vests, underpants, briefs, night ­
shirts, pyjamas, bathrobes, dressing gowns and similar articles  
– Underpants and briefs  
6207 11 00  – –  Of cotton  12  B5  
6207 19 00  – –  Of other textile materials  12  B5  
– Nightshirts and pyjamas  
6207 21 00  – –  Of cotton  12  B5  
6207 22 00  – –  Of man-made fibres  12  A  
6207 29 00  – –  Of other textile materials  12  B5  
– Other  
6207 91 00  – –  Of cotton  12  A  
6207 99  – –  Of other textile materials  
6207 99 10  – – –  Of man-made fibres  12  A  
6207 99 90  – – –  Of other textile materials  12  A  
6208  Women's or girls' singlets and other vests, slips, petticoats, briefs, 
panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns 
and similar articles  
– Slips and petticoats  
6208 11 00  – –  Of man-made fibres  12  B5  
6208 19 00  – –  Of other textile materials  12  A  
– Nightdresses and pyjamas  
6208 21 00  – –  Of cotton  12  AEN  L 186/474 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6208 22 00  – –  Of man-made fibres  12  A  
6208 29 00  – –  Of other textile materials  12  A  
– Other  
6208 91 00  – –  Of cotton  12  A  
6208 92 00  – –  Of man-made fibres  12  A  
6208 99 00  – –  Of other textile materials  12  A  
6209  Babies' garments and clothing accessories  
6209 20 00  –  Of cotton  10,5  B5  
6209 30 00  –  Of synthetic fibres  10,5  B5  
6209 90  –  Of other textile materials  
6209 90 10  – –  Of wool or fine animal hair  10,5  A  
6209 90 90  – –  Of other textile materials  10,5  A  
6210  Garments, made up of fabrics of heading 5602, 5603, 5903, 
5906 or 5907  
6210 10  –  Of fabrics of heading 5602 or 5603  
6210 10 10  – –  Of fabrics of heading 5602  12  B5  
– –  Of fabrics of heading 5603  
6210 10 92  – – –  Single-use gowns, of a kind used by patients or surgeons 
during surgical procedures  12  B5  
6210 10 98  – – –  Other  12  B5  
6210 20 00  –  Other garments, of the type described in subheadings 6201 11 
to 6201 19  12  B5  
6210 30 00  –  Other garments, of the type described in subheadings 6202 11 
to 6202 19  12  B5  
6210 40 00  –  Other men's or boys' garments  12  B5  
6210 50 00  –  Other women's or girls' garments  12  B5  
6211  Tracksuits, ski suits and swimwear; other garments  
– Swimwear  
6211 11 00  – –  Men's or boys'  12  A  
6211 12 00  – –  Women's or girls'  12  A  
6211 20 00  –  Ski suits  12  A  
– Other garments, men's or boys'  
6211 32  – –  Of cotton  
6211 32 10  – – –  Industrial and occupational clothing  12  B5  
– – –  Tracksuits with lining  
6211 32 31  – – – –  With an outer shell of a single identical fabric  12  A  
– – – –  Other  
6211 32 41  – – – – –  Upper parts  12  A  
6211 32 42  – – – – –  Lower parts  12  AEN  12.6.2020 Official Journal of the European Union L 186/475
 
CN 2012  Description  Base rate  Category  Comment  
6211 32 90  – – –  Other  12  A  
6211 33  – –  Of man-made fibres  
6211 33 10  – – –  Industrial and occupational clothing  12  B5  
– – –  Tracksuits with lining  
6211 33 31  – – – –  With an outer shell of a single identical fabric  12  B3  
– – – –  Other  
6211 33 41  – – – – –  Upper parts  12  B3  
6211 33 42  – – – – –  Lower parts  12  B3  
6211 33 90  – – –  Other  12  B3  
6211 39 00  – –  Of other textile materials  12  A  
– Other garments, women's or girls'  
6211 42  – –  Of cotton  
6211 42 10  – – –  Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use)  12  A  
– – –  Tracksuits with lining  
6211 42 31  – – – –  With an outer shell of a single identical fabric  12  B5  
– – – –  Other  
6211 42 41  – – – – –  Upper parts  12  B3  
6211 42 42  – – – – –  Lower parts  12  B3  
6211 42 90  – – –  Other  12  B3  
6211 43  – –  Of man-made fibres  
6211 43 10  – – –  Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use)  12  B5  
– – –  Tracksuits with lining  
6211 43 31  – – – –  With an outer shell of a single identical fabric  12  B3  
– – – –  Other  
6211 43 41  – – – – –  Upper parts  12  A  
6211 43 42  – – – – –  Lower parts  12  A  
6211 43 90  – – –  Other  12  A  
6211 49 00  – –  Of other textile materials  12  A  
6212  Brassières, girdles, corsets, braces, suspenders, garters and similar 
articles and parts thereof, whether or not knitted or crocheted  
6212 10  –  Brassières  
6212 10 10  – –  In a set made up for retail sale containing a brassière and a 
pair of briefs  6,5  B5  
6212 10 90  – –  Other  6,5  B5  
6212 20 00  –  Girdles and panty girdles  6,5  B5  
6212 30 00  –  Corselettes  6,5  B5EN  L 186/476 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6212 90 00  –  Other  6,5  B5  
6213  Handkerchiefs  
6213 20 00  –  Of cotton  10  A  
6213 90 00  –  Of other textile materials  10  A  
6214  Shawls, scarves, mufflers, mantillas, veils and the like  
6214 10 00  –  Of silk or silk waste  8  B5  
6214 20 00  –  Of wool or fine animal hair  8  A  
6214 30 00  –  Of synthetic fibres  8  A  
6214 40 00  –  Of artificial fibres  8  A  
6214 90 00  –  Of other textile materials  8  A  
6215  Ties, bow ties and cravats  
6215 10 00  –  Of silk or silk waste  6,3  B3  
6215 20 00  –  Of man-made fibres  6,3  A  
6215 90 00  –  Of other textile materials  6,3  A  
6216 00 00  Gloves, mittens and mitts  7,6  A  
6217  Other made-up clothing accessories; parts of garments or of 
clothing accessories, other than those of heading 6212  
6217 10 00  –  Accessories  6,3  A  
6217 90 00  –  Parts  12  A  
63  CHAPTER 63 - OTHER MADE-UP TEXTILE ARTICLES; SETS; 
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS  
I. OTHER MADE-UP TEXTILE ARTICLES  
6301  Blankets and travelling rugs  
6301 10 00  –  Electric blankets  6,9  A  
6301 20  –  Blankets (other than electric blankets) and travelling rugs, of 
wool or of fine animal hair  
6301 20 10  – –  Knitted or crocheted  12  A  
6301 20 90  – –  Other  12  A  
6301 30  –  Blankets (other than electric blankets) and travelling rugs, of 
cotton  
6301 30 10  – –  Knitted or crocheted  12  A  
6301 30 90  – –  Other  7,5  A  
6301 40  –  Blankets (other than electric blankets) and travelling rugs, of 
synthetic fibres  
6301 40 10  – –  Knitted or crocheted  12  A  
6301 40 90  – –  Other  12  A  
6301 90  –  Other blankets and travelling rugs  
6301 90 10  – –  Knitted or crocheted  12  A  
6301 90 90  – –  Other  12  AEN  12.6.2020 Official Journal of the European Union L 186/477
 
CN 2012  Description  Base rate  Category  Comment  
6302  Bedlinen, table linen, toilet linen and kitchen linen  
6302 10 00  –  Bedlinen, knitted or crocheted  12  B3  
– Other bedlinen, printed  
6302 21 00  – –  Of cotton  12  B3  
6302 22  – –  Of man-made fibres  
6302 22 10  – – –  Nonwovens  6,9  A  
6302 22 90  – – –  Other  12  B3  
6302 29  – –  Of other textile materials  
6302 29 10  – – –  Of flax or ramie  12  B5  
6302 29 90  – – –  Of other textile materials  12  B3  
– Other bedlinen  
6302 31 00  – –  Of cotton  12  B5  
6302 32  – –  Of man-made fibres  
6302 32 10  – – –  Nonwovens  6,9  A  
6302 32 90  – – –  Other  12  B3  
6302 39  – –  Of other textile materials  
6302 39 20  – – –  Of flax or ramie  12  B5  
6302 39 90  – – –  Of other textile materials  12  B3  
6302 40 00  –  Table linen, knitted or crocheted  12  B3  
– Other table linen  
6302 51 00  – –  Of cotton  12  B3  
6302 53  – –  Of man-made fibres  
6302 53 10  – – –  Nonwovens  6,9  A  
6302 53 90  – – –  Other  12  B3  
6302 59  – –  Of other textile materials  
6302 59 10  – – –  Of flax  12  B5  
6302 59 90  – – –  Other  12  B5  
6302 60 00  –  Toilet linen and kitchen linen, of terry towelling or similar terry 
fabrics, of cotton  12  B5  
– Other  
6302 91 00  – –  Of cotton  12  B5  
6302 93  – –  Of man-made fibres  
6302 93 10  – – –  Nonwovens  6,9  B5  
6302 93 90  – – –  Other  12  B5  
6302 99  – –  Of other textile materials  
6302 99 10  – – –  Of flax  12  B5  
6302 99 90  – – –  Other  12  B5EN  L 186/478 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6303  Curtains (including drapes) and interior blinds; curtain or bed 
valances  
– Knitted or crocheted  
6303 12 00  – –  Of synthetic fibres  12  A  
6303 19 00  – –  Of other textile materials  12  A  
– Other  
6303 91 00  – –  Of cotton  12  A  
6303 92  – –  Of synthetic fibres  
6303 92 10  – – –  Nonwovens  6,9  A  
6303 92 90  – – –  Other  12  A  
6303 99  – –  Of other textile materials  
6303 99 10  – – –  Nonwovens  6,9  A  
6303 99 90  – – –  Other  12  A  
6304  Other furnishing articles, excluding those of heading 9404  
– Bedspreads  
6304 11 00  – –  Knitted or crocheted  12  B5  
6304 19  – –  Other  
6304 19 10  – – –  Of cotton  12  B5  
6304 19 30  – – –  Of flax or ramie  12  B5  
6304 19 90  – – –  Of other textile materials  12  B5  
– Other  
6304 91 00  – –  Knitted or crocheted  12  B5  
6304 92 00  – –  Not knitted or crocheted, of cotton  12  B5  
6304 93 00  – –  Not knitted or crocheted, of synthetic fibres  12  B5  
6304 99 00  – –  Not knitted or crocheted, of other textile materials  12  B5  
6305  Sacks and bags, of a kind used for the packing of goods  
6305 10  –  Of jute or of other textile bast fibres of heading 5303  
6305 10 10  – –  Used  2  A  
6305 10 90  – –  Other  4  A  
6305 20 00  –  Of cotton  7,2  A  
– Of man-made textile materials  
6305 32  – –  Flexible intermediate bulk containers  
– – –  Of polyethylene or polypropylene strip or the like  
6305 32 11  – – – –  Knitted or crocheted  12  A  
6305 32 19  – – – –  Other  7,2  A  
6305 32 90  – – –  Other  7,2  A  
6305 33  – –  Other, of polyethylene or polypropylene strip or the like  
6305 33 10  – – –  Knitted or crocheted  12  AEN  12.6.2020 Official Journal of the European Union L 186/479
 
CN 2012  Description  Base rate  Category  Comment  
6305 33 90  – – –  Other  7,2  A  
6305 39 00  – –  Other  7,2  A  
6305 90 00  –  Of other textile materials  6,2  A  
6306  Tarpaulins, awnings and sunblinds; tents; sails for boats, sail ­
boards or landcraft; camping goods  
– Tarpaulins, awnings and sunblinds  
6306 12 00  – –  Of synthetic fibres  12  A  
6306 19 00  – –  Of other textile materials  12  A  
– Tents  
6306 22 00  – –  Of synthetic fibres  12  A  
6306 29 00  – –  Of other textile materials  12  A  
6306 30 00  –  Sails  12  A  
6306 40 00  –  Pneumatic mattresses  12  A  
6306 90 00  –  Other  12  A  
6307  Other made-up articles, including dress patterns  
6307 10  –  Floorcloths, dishcloths, dusters and similar cleaning cloths  
6307 10 10  – –  Knitted or crocheted  12  A  
6307 10 30  – –  Nonwovens  6,9  A  
6307 10 90  – –  Other  7,7  A  
6307 20 00  –  Life jackets and lifebelts  6,3  A  
6307 90  –  Other  
6307 90 10  – –  Knitted or crocheted  12  A  
– –  Other  
6307 90 91  – – –  Of felt  6,3  A  
– – –  Other  
6307 90 92  – – – –  Single-use drapes made up of fabrics of heading 5603, of a 
kind used during surgical procedures  6,3  A  
6307 90 98  – – – –  Other  6,3  A  
II. SETS  
6308 00 00  Sets consisting of woven fabric and yarn, whether or not with 
accessories, for making up into rugs, tapestries, embroidered 
tablecloths or serviettes, or similar textile articles, put up in 
packings for retail sale  12  A  
III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS  
6309 00 00  Worn clothing and other worn articles  5,3  A  
6310  Used or new rags, scrap twine, cordage, rope and cables and 
worn-out articles of twine, cordage, rope or cables, of textile 
materials  
6310 10 00  –  Sorted  0  AEN  L 186/480 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6310 90 00  –  Other  0  A  
64  CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS 
OF SUCH ARTICLES  
6401  Waterproof footwear with outer soles and uppers of rubber or of 
plastics, the uppers of which are neither fixed to the sole nor 
assembled by stitching, riveting, nailing, screwing, plugging or 
similar processes  
6401 10 00  –  Footwear incorporating a protective metal toecap  17  A  
– Other footwear  
6401 92  – –  Covering the ankle but not covering the knee  
6401 92 10  – – –  With uppers of rubber  17  A  
6401 92 90  – – –  With uppers of plastics  17  A  
6401 99 00  – –  Other  17  A  
6402  Other footwear with outer soles and uppers of rubber or plastics  
– Sports footwear  
6402 12  – –  Ski-boots, cross-country ski footwear and snowboard boots  
6402 12 10  – – –  Ski-boots and cross-country ski footwear  17  A  
6402 12 90  – – –  Snowboard boots  17  A  
6402 19 00  – –  Other  16,9  A  
6402 20 00  –  Footwear with upper straps or thongs assembled to the sole by 
means of plugs  17  A  
– Other footwear  
6402 91  – –  Covering the ankle  
6402 91 10  – – –  Incorporating a protective metal toecap  17  A  
6402 91 90  – – –  Other  16,9  A  
6402 99  – –  Other  
6402 99 05  – – –  Incorporating a protective metal toecap  17  A  
– – –  Other  
6402 99 10  – – – –  With uppers of rubber  16,8  A  
– – – –  With uppers of plastics  
– – – – –  Footwear with a vamp made of straps or which has one 
or several pieces cut out  
6402 99 31  – – – – – –  With sole and heel combined having a height of more 
than 3 cm  16,8  A  
6402 99 39  – – – – – –  Other  16,8  A  
6402 99 50  – – – – –  Slippers and other indoor footwear  16,8  A  
– – – – –  Other, with insoles of a length  
6402 99 91  – – – – – –  Of less than 24 cm  16,8  A  
– – – – – –  Of 24 cm or more  
6402 99 93  – – – – – – –  Footwear which cannot be identified as men's or 
women's footwear  16,8  AEN  12.6.2020 Official Journal of the European Union L 186/481
 
CN 2012  Description  Base rate  Category  Comment  
– – – – – – –  Other  
6402 99 96  – – – – – – – –  For men  16,8  A  
6402 99 98  – – – – – – – –  For women  16,8  A  
6403  Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of leather  
– Sports footwear  
6403 12 00  – –  Ski-boots, cross-country ski footwear and snowboard boots  8  B3  
6403 19 00  – –  Other  8  A  
6403 20 00  –  Footwear with outer soles of leather, and uppers which consist 
of leather straps across the instep and around the big toe  8 B3  
6403 40 00  –  Other footwear, incorporating a protective metal toecap  8  B3  
– Other footwear with outer soles of leather  
6403 51  – –  Covering the ankle  
6403 51 05  – – –  Made on a base or platform of wood, not having an inner 
sole  8 B7  
– – –  Other  
– – – –  Covering the ankle but no part of the calf, with insoles of a 
length  
6403 51 11  – – – – –  Of less than 24 cm  8  B7  
– – – – –  Of 24 cm or more  
6403 51 15  – – – – – –  For men  8  B7  
6403 51 19  – – – – – –  For women  8  B7  
– – – –  Other, with insoles of a length  
6403 51 91  – – – – –  Of less than 24 cm  8  B7  
– – – – –  Of 24 cm or more  
6403 51 95  – – – – – –  For men  8  B7  
6403 51 99  – – – – – –  For women  8  B7  
6403 59  – –  Other  
6403 59 05  – – –  Made on a base or platform of wood, not having an inner 
sole  8 B7  
– – –  Other  
– – – –  Footwear with a vamp made of straps or which has one or 
several pieces cut out  
6403 59 11  – – – – –  With sole and heel combined having a height of more 
than 3 cm  5 A  
– – – – –  Other, with insoles of a length  
6403 59 31  – – – – – –  Of less than 24 cm  8  B7  
– – – – – –  Of 24 cm or more  
6403 59 35  – – – – – – –  For men  8  B7  
6403 59 39  – – – – – – –  For women  8  B7EN  L 186/482 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6403 59 50  – – – –  Slippers and other indoor footwear  8  B7  
– – – –  Other, with insoles of a length  
6403 59 91  – – – – –  Of less than 24 cm  8  B7  
– – – – –  Of 24 cm or more  
6403 59 95  – – – – – –  For men  8  B7  
6403 59 99  – – – – – –  For women  8  B7  
– Other footwear  
6403 91  – –  Covering the ankle  
6403 91 05  – – –  Made on a base or platform of wood, not having an inner 
sole  8 B5  
– – –  Other  
– – – –  Covering the ankle but no part of the calf, with insoles of a 
length  
6403 91 11A  – – – – –  Of less than 24 cm other than sports footwear, tennis 
shoes, basketball shoes, gym shoes, training shoes and the 
like  8 B5  
6403 91 11B  – – – – –  Of less than 24 cm, sports footwear with uppers of 
leather, tennis shoes, basketball shoes, gym shoes, 
training shoes and the like  8 B3  See General 
Notes, 
paragraph 3  
– – – – –  Of 24 cm or more  
6403 91 13A  – – – – – –  Footwear which cannot be identified as men's or 
women's footwear other than sports footwear, tennis 
shoes, basketball shoes, gym shoes, training shoes and 
the like  8 B5  
6403 91 13B  – – – – – –  Sports footwear, tennis shoes, basketball shoes, gym 
shoes, training shoes and the like, of footwear which 
cannot be identified as men's or women's footwear  8 B3  See General 
Notes, 
paragraph 3  
– – – – – –  Other  
6403 91 16A  – – – – – – –  For men other than sports footwear, tennis shoes, 
basketball shoes, gym shoes, training shoes and the 
like  8 B5  
6403 91 16B  – – – – – – –  For men, sports footwear, tennis shoes, basketball 
shoes, gym shoes, training shoes and the like  8 B3  See General 
Notes, 
paragraph 3  
6403 91 18A  – – – – – – –  For women other than sports footwear, tennis shoes, 
basketball shoes, gym shoes, training shoes and the 
like  8 B5EN  12.6.2020 Official Journal of the European Union L 186/483
 
CN 2012  Description  Base rate  Category  Comment  
6403 91 18B  – – – – – – –  For women, sports footwear, tennis shoes, basketball 
shoes, gym shoes, training shoes and the like  8 B3  See General 
Notes, 
paragraph 3  
– – – –  Other, with insoles of a length  
6403 91 91  – – – – –  Of less than 24 cm  8  B5  
– – – – –  Of 24 cm or more  
6403 91 93  – – – – – –  Footwear which cannot be identified as men's or 
women's footwear  8 B5  
– – – – – –  Other  
6403 91 96  – – – – – – –  For men  8  B5  
6403 91 98  – – – – – – –  For women  5  B5  
6403 99  – –  Other  
6403 99 05  – – –  Made on a base or platform of wood, not having an inner 
sole  8 B7  
– – –  Other  
– – – –  Footwear with a vamp made of straps or which has one or 
several pieces cut out  
6403 99 11  – – – – –  With sole and heel combined having a height of more 
than 3 cm  8 B7  
– – – – –  Other, with insoles of a length  
6403 99 31  – – – – – –  Of less than 24 cm  8  B7  
– – – – – –  Of 24 cm or more  
6403 99 33  – – – – – – –  Footwear which cannot be identified as men's or 
women's footwear  8 B7  
– – – – – – –  Other  
6403 99 36  – – – – – – – –  For men  8  B7  
6403 99 38  – – – – – – – –  For women  5  B7  
6403 99 50  – – – –  Slippers and other indoor footwear  8  B7  
– – – –  Other, with insoles of a length  
6403 99 91A  – – – – –  Of less than 24 cm other than sports footwear, tennis 
shoes, basketball shoes, gym shoes, training shoes and the 
like  8 B7  
6403 99 91B  – – – – –  Of less than 24 cm, sports footwear tennis shoes, 
basketball shoes, gym shoes, training shoes and the like  8 B3  See General 
Notes, 
paragraph 3  
– – – – –  Of 24 cm or more  
6403 99 93A  – – – – – –  Footwear which cannot be identified as men's or 
women's footwear other than sports footwear, tennis 
shoes, basketball shoes, gym shoes, training shoes and 
the like  8 B7EN  L 186/484 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6403 99 93B  – – – – – –  Sports footwear, tennis shoes, basketball shoes, gym 
shoes, training shoes and the like, of footwear which 
cannot be identified as men's or women's footwear  8 B3  See General 
Notes, 
paragraph 3  
– – – – – –  Other  
6403 99 96A  – – – – – – –  For men other than sports footwear, tennis shoes, 
basketball shoes, gym shoes, training shoes and the 
like  8 B7  
6403 99 96B  – – – – – – –  For men, sports footwear, tennis shoes, basketball 
shoes, gym shoes, training shoes and the like  8 B3  See General 
Notes, 
paragraph 3  
6403 99 98A  – – – – – – –  For women other than sports footwear, tennis shoes, 
basketball shoes, gym shoes, training shoes and the 
like  7 B7  
6403 99 98B  – – – – – – –  For women, sports footwear, tennis shoes, basketball 
shoes, gym shoes, training shoes and the like  7 B3  See General 
Notes, 
paragraph 3  
6404  Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of textile materials  
– Footwear with outer soles of rubber or plastics  
6404 11 00  – –  Sports footwear; tennis shoes, basketball shoes, gym shoes, 
training shoes and the like  16,9  A  
6404 19  – –  Other  
6404 19 10  – – –  Slippers and other indoor footwear  16,9  B3  
6404 19 90  – – –  Other  17  B3  
6404 20  –  Footwear with outer soles of leather or composition leather  
6404 20 10  – –  Slippers and other indoor footwear  17  A  
6404 20 90  – –  Other  17  A  
6405  Other footwear  
6405 10 00  –  With uppers of leather or composition leather  3,5  A  
6405 20  –  With uppers of textile materials  
6405 20 10  – –  With outer soles of wood or cork  3,5  A  
– –  With outer soles of other materials  
6405 20 91  – – –  Slippers and other indoor footwear  4  A  
6405 20 99  – – –  Other  4  A  
6405 90  –  Other  
6405 90 10  – –  With outer soles of rubber, plastics, leather or composition 
leather  17  B5  
6405 90 90  – –  With outer soles of other materials  4  A  
6406  Parts of footwear (including uppers whether or not attached to 
soles other than outer soles); removable insoles, heel cushions and 
similar articles; gaiters, leggings and similar articles, and parts 
thereof  
6406 10  –  Uppers and parts thereof, other than stiffenersEN  12.6.2020 Official Journal of the European Union L 186/485
 
CN 2012  Description  Base rate  Category  Comment  
6406 10 10  – –  Of leather  3  A  
6406 10 90  – –  Of other materials  3  A  
6406 20  –  Outer soles and heels, of rubber or plastics  
6406 20 10  – –  Of rubber  3  A  
6406 20 90  – –  Of plastics  3  A  
6406 90  –  Other  
6406 90 30  – –  Assemblies of uppers affixed to inner soles or to other sole 
components, but without outer soles  3 A  
6406 90 50  – –  Removable insoles and other removable accessories  3  A  
6406 90 60  – –  Outer soles of leather or composition leather  3  A  
6406 90 90  – –  Other  3  A  
65  CHAPTER 65 - HEADGEAR AND PARTS THEREOF  
6501 00 00  Hat-forms, hat bodies and hoods of felt, neither blocked to shape 
nor with made brims; plateaux and manchons (including slit 
manchons), of felt  2,7  A  
6502 00 00  Hat-shapes, plaited or made by assembling strips of any material, 
neither blocked to shape, nor with made brims, nor lined, nor 
trimmed  0 A  
6504 00 00  Hats and other headgear, plaited or made by assembling strips of 
any material, whether or not lined or trimmed  0 A  
6505 00  Hats and other headgear, knitted or crocheted, or made up from 
lace, felt or other textile fabric, in the piece (but not in strips), 
whether or not lined or trimmed; hairnets of any material, 
whether or not lined or trimmed  
6505 00 10  –  Of fur felt or of felt of wool and fur, made from the hat bodies, 
hoods or plateaux of heading 6501  5,7  B5  
– Other  
6505 00 30  – –  Peaked caps  2,7  A  
6505 00 90  – –  Other  2,7  A  
6506  Other headgear, whether or not lined or trimmed  
6506 10  –  Safety headgear  
6506 10 10  – –  Of plastics  2,7  A  
6506 10 80  – –  Of other materials  2,7  A  
– Other  
6506 91 00  – –  Of rubber or of plastics  2,7  A  
6506 99  – –  Of other materials  
6506 99 10  – – –  Of fur felt or of felt of wool and fur, made from the hat 
bodies, hoods or plateaux of heading 6501  5,7  B5  
6506 99 90  – – –  Other  2,7  AEN  L 186/486 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6507 00 00  Headbands, linings, covers, hat foundations, hat frames, peaks and 
chinstraps, for headgear  2,7  A  
66  CHAPTER 66 - UMBRELLAS, SUN UMBRELLAS, WALKING 
STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS 
THEREOF  
6601  Umbrellas and sun umbrellas (including walking-stick umbrellas, 
garden umbrellas and similar umbrellas)  
6601 10 00  –  Garden or similar umbrellas  4,7  A  
– Other  
6601 91 00  – –  Having a telescopic shaft  4,7  A  
6601 99  – –  Other  
6601 99 20  – – –  With a cover of woven textile materials  4,7  A  
6601 99 90  – – –  Other  4,7  A  
6602 00 00  Walking sticks, seat-sticks, whips, riding-crops and the like  2,7  A  
6603  Parts, trimmings and accessories of articles of heading 6601 
or 6602  
6603 20 00  –  Umbrella frames, including frames mounted on shafts (sticks)  5,2  A  
6603 90  –  Other  
6603 90 10  – –  Handles and knobs  2,7  A  
6603 90 90  – –  Other  5  A  
67  CHAPTER 67 - PREPARED FEATHERS AND DOWN AND 
ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL 
FLOWERS; ARTICLES OF HUMAN HAIR  
6701 00 00  Skins and other parts of birds with their feathers or down, 
feathers, parts of feathers, down and articles thereof (other than 
goods of heading 0505 and worked quills and scapes)  2,7  A  
6702  Artificial flowers, foliage and fruit and parts thereof; articles made 
of artificial flowers, foliage or fruit  
6702 10 00  –  Of plastics  4,7  A  
6702 90 00  –  Of other materials  4,7  A  
6703 00 00  Human hair, dressed, thinned, bleached or otherwise worked; 
wool or other animal hair or other textile materials, prepared 
for use in making wigs or the like  1,7  A  
6704  Wigs, false beards, eyebrows and eyelashes, switches and the like, 
of human or animal hair or of textile materials; articles of human 
hair not elsewhere specified or included  
– Of synthetic textile materials  
6704 11 00  – –  Complete wigs  2,2  A  
6704 19 00  – –  Other  2,2  AEN  12.6.2020 Official Journal of the European Union L 186/487
 
CN 2012  Description  Base rate  Category  Comment  
6704 20 00  –  Of human hair  2,2  A  
6704 90 00  –  Of other materials  2,2  A  
68  CHAPTER 68 - ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS  
6801 00 00  Setts, curbstones and flagstones, of natural stone (except slate)  0  A  
6802  Worked monumental or building stone (except slate) and articles 
thereof, other than goods of heading 6801; mosaic cubes and the 
like, of natural stone (including slate), whether or not on a 
backing; artificially coloured granules, chippings and powder, of 
natural stone (including slate)  
6802 10 00  –  Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest surface area of which is capable 
of being enclosed in a square the side of which is less 
than 7 cm; artificially coloured granules, chippings and powder  0 A  
– Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface  
6802 21 00  – –  Marble, travertine and alabaster  1,7  A  
6802 23 00  – –  Granite  1,7  A  
6802 29 00  – –  Other stone  1,7  A  
– Other  
6802 91 00  – –  Marble, travertine and alabaster  1,7  A  
6802 92 00  – –  Other calcareous stone  1,7  A  
6802 93  – –  Granite  
6802 93 10  – – –  Polished, decorated or otherwise worked, but not carved, of a 
net weight of 10 kg or more  0 A  
6802 93 90  – – –  Other  1,7  A  
6802 99  – –  Other stone  
6802 99 10  – – –  Polished, decorated or otherwise worked, but not carved, of a 
net weight of 10 kg or more  0 A  
6802 99 90  – – –  Other  1,7  A  
6803 00  Worked slate and articles of slate or of agglomerated slate  
6803 00 10  –  Roofing and wall slates  1,7  A  
6803 00 90  –  Other  1,7  A  
6804  Millstones, grindstones, grinding wheels and the like, without 
frameworks, for grinding, sharpening, polishing, trueing or 
cutting, hand sharpening or polishing stones, and parts thereof, 
of natural stone, of agglomerated natural or artificial abrasives, or 
of ceramics, with or without parts of other materialsEN  L 186/488 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6804 10 00  –  Millstones and grindstones for milling, grinding or pulping  0  A  
– Other millstones, grindstones, grinding wheels and the like  
6804 21 00  – –  Of agglomerated synthetic or natural diamond  1,7  A  
6804 22  – –  Of other agglomerated abrasives or of ceramics  
– – –  Of artificial abrasives, with binder  
– – – –  Of synthetic or artificial resin  
6804 22 12  – – – – –  Not reinforced  0  A  
6804 22 18  – – – – –  Reinforced  0  A  
6804 22 30  – – – –  Of ceramics or silicates  0  A  
6804 22 50  – – – –  Of other materials  0  A  
6804 22 90  – – –  Other  0  A  
6804 23 00  – –  Of natural stone  0  A  
6804 30 00  –  Hand sharpening or polishing stones  0  A  
6805  Natural or artificial abrasive powder or grain, on a base of textile 
material, of paper, of paperboard or of other materials, whether 
or not cut to shape or sewn or otherwise made up  
6805 10 00  –  On a base of woven textile fabric only  1,7  A  
6805 20 00  –  On a base of paper or paperboard only  1,7  A  
6805 30 00  –  On a base of other materials  1,7  A  
6806  Slag-wool, rock-wool and similar mineral wools; exfoliated vermi ­
culite, expanded clays, foamed slag and similar expanded mineral 
materials; mixtures and articles of heat-insulating, sound-insu ­
lating or sound-absorbing mineral materials, other than those of 
heading 6811 or 6812 or of Chapter 69  
6806 10 00  –  Slag-wool, rock-wool and similar mineral wools (including inter ­
mixtures thereof), in bulk, sheets or rolls  0 A  
6806 20  –  Exfoliated vermiculite, expanded clays, foamed slag and similar 
expanded mineral materials (including intermixtures thereof)  
6806 20 10  – –  Expanded clays  0  A  
6806 20 90  – –  Other  0  A  
6806 90 00  –  Other  0  A  
6807  Articles of asphalt or of similar material (for example, petroleum 
bitumen or coal tar pitch)  
6807 10 00  –  In rolls  0  A  
6807 90 00  –  Other  0  A  
6808 00 00  Panels, boards, tiles, blocks and similar articles of vegetable fibre, 
of straw or of shavings, chips, particles, sawdust or other waste of 
wood, agglomerated with cement, plaster or other mineral binders  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/489
 
CN 2012  Description  Base rate  Category  Comment  
6809  Articles of plaster or of compositions based on plaster  
– Boards, sheets, panels, tiles and similar articles, not ornamented  
6809 11 00  – –  Faced or reinforced with paper or paperboard only  1,7  A  
6809 19 00  – –  Other  1,7  A  
6809 90 00  –  Other articles  1,7  A  
6810  Articles of cement, of concrete or of artificial stone, whether or 
not reinforced  
– Tiles, flagstones, bricks and similar articles  
6810 11  – –  Building blocks and bricks  
6810 11 10  – – –  Of light concrete (with a basis of crushed pumice, granulated 
slag, etc.)  1,7  A  
6810 11 90  – – –  Other  1,7  A  
6810 19 00  – –  Other  1,7  A  
– Other articles  
6810 91 00  – –  Prefabricated structural components for building or civil engin ­
eering  1,7  A  
6810 99 00  – –  Other  1,7  A  
6811  Articles of asbestos-cement, of cellulose fibre-cement or the like  
6811 40 00  –  Containing asbestos  1,7  A  
– Not containing asbestos  
6811 81 00  – –  Corrugated sheets  1,7  A  
6811 82 00  – –  Other sheets, panels, tiles and similar articles  1,7  A  
6811 89 00  – –  Other articles  1,7  A  
6812  Fabricated asbestos fibres; mixtures with a basis of asbestos or 
with a basis of asbestos and magnesium carbonate; articles of 
such mixtures or of asbestos (for example, thread, woven fabric, 
clothing, headgear, footwear, gaskets), whether or not reinforced, 
other than goods of heading 6811 or 6813  
6812 80  –  Of crocidolite  
6812 80 10  – –  Fabricated fibres; mixtures with a basis of asbestos or with a 
basis of asbestos and magnesium carbonate  1,7  A  
6812 80 90  – –  Other  3,7  A  
– Other  
6812 91 00  – –  Clothing, clothing accessories, footwear and headgear  3,7  A  
6812 92 00  – –  Paper, millboard and felt  3,7  A  
6812 93 00  – –  Compressed asbestos fibre jointing, in sheets or rolls  3,7  A  
6812 99  – –  OtherEN  L 186/490 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6812 99 10  – – –  Fabricated asbestos fibres; mixtures with a basis of asbestos 
or with a basis of asbestos and magnesium carbonate  1,7  A  
6812 99 90  – – –  Other  3,7  A  
6813  Friction material and articles thereof (for example, sheets, rolls, 
strips, segments, discs, washers, pads), not mounted, for brakes, 
for clutches or the like, with a basis of asbestos, of other mineral 
substances or of cellulose, whether or not combined with textile 
or other materials  
6813 20 00  –  Containing asbestos  2,7  A  
– Not containing asbestos  
6813 81 00  – –  Brake linings and pads  2,7  A  
6813 89 00  – –  Other  2,7  A  
6814  Worked mica and articles of mica, including agglomerated or 
reconstituted mica, whether or not on a support of paper, 
paperboard or other materials  
6814 10 00  –  Plates, sheets and strips of agglomerated or reconstituted mica, 
whether or not on a support  1,7  A  
6814 90 00  –  Other  1,7  A  
6815  Articles of stone or of other mineral substances (including carbon 
fibres, articles of carbon fibres and articles of peat), not elsewhere 
specified or included  
6815 10  –  Non-electrical articles of graphite or other carbon  
6815 10 10  – –  Carbon fibres and articles of carbon fibres  0  A  
6815 10 90  – –  Other  0  A  
6815 20 00  –  Articles of peat  0  A  
– Other articles  
6815 91 00  – –  Containing magnesite, dolomite or chromite  0  A  
6815 99 00  – –  Other  0  A  
69  CHAPTER 69 - CERAMIC PRODUCTS  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR 
SILICEOUS EARTHS, AND REFRACTORY GOODS  
6901 00 00  Bricks, blocks, tiles and other ceramic goods of siliceous fossil 
meals (for example, kieselguhr, tripolite or diatomite) or of similar 
siliceous earths  2 A  
6902  Refractory bricks, blocks, tiles and similar refractory ceramic 
constructional goods, other than those of siliceous fossil meals 
or similar siliceous earths  
6902 10 00  –  Containing, by weight, singly or together, more than 50 % of 
the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr  2 O  3 2 A  
6902 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O  3 ), of 
silica (SiO  2 ) or of a mixture or compound of these productsEN  12.6.2020 Official Journal of the European Union L 186/491
 
CN 2012  Description  Base rate  Category  Comment  
6902 20 10  – –  Containing, by weight, 93 % or more of silica (SiO  2 ) 2  A  
– –  Other  
6902 20 91  – – –  Containing, by weight, more than 7 % but less than 45 % 
of alumina (Al  2 O  3 ) 2 A  
6902 20 99  – – –  Other  2  A  
6902 90 00  –  Other  2  A  
6903  Other refractory ceramic goods (for example, retorts, crucibles, 
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths 
and rods), other than those of siliceous fossil meals or of 
similar siliceous earths  
6903 10 00  –  Containing, by weight, more than 50 % of graphite or other 
carbon or of a mixture of these products  5 A  
6903 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O  3 ) or 
of a mixture or compound of alumina and of silica (SiO  2 ) 
6903 20 10  – –  Containing, by weight, less than 45 % of alumina (Al  2 O  3 ) 5  A  
6903 20 90  – –  Containing, by weight, 45 % or more of alumina (Al  2 O  3 ) 5  A  
6903 90  –  Other  
6903 90 10  – –  Containing, by weight, more than 25 % but not more 
than 50 % of graphite or other carbon or of a mixture of 
these products  5 A  
6903 90 90  – –  Other  5  A  
II. OTHER CERAMIC PRODUCTS  
6904  Ceramic building bricks, flooring blocks, support or filler tiles and 
the like  
6904 10 00  –  Building bricks  2  A  
6904 90 00  –  Other  2  A  
6905  Roofing tiles, chimney pots, cowls, chimney liners, architectural 
ornaments and other ceramic constructional goods  
6905 10 00  –  Roofing tiles  0  A  
6905 90 00  –  Other  0  A  
6906 00 00  Ceramic pipes, conduits, guttering and pipe fittings  0  A  
6907  Unglazed ceramic flags and paving, hearth or wall tiles; unglazed 
ceramic mosaic cubes and the like, whether or not on a backing  
6907 10 00  –  Tiles, cubes and similar articles, whether or not rectangular, the 
largest surface area of which is capable of being enclosed in a 
square the side of which is less than 7 cm  5 A  
6907 90  –  Other  
6907 90 20  – –  Stoneware  5  A  
6907 90 80  – –  Other  5  AEN  L 186/492 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
6908  Glazed ceramic flags and paving, hearth or wall tiles; glazed 
ceramic mosaic cubes and the like, whether or not on a backing  
6908 10 00  –  Tiles, cubes and similar articles, whether or not rectangular, the 
largest surface area of which is capable of being enclosed in a 
square the side of which is less than 7 cm  7 B5  
6908 90  –  Other  
– –  Of common pottery  
6908 90 11  – – –  Double tiles of the ‘Spaltplatten’ type  6  B3  
6908 90 20  – – –  Other  5  A  
– –  Other  
6908 90 31  – – –  Double tiles of the ‘Spaltplatten’ type  5  A  
– – –  Other  
6908 90 51  – – – –  With a face of not more than 90 cm  2 7 B5  
– – – –  Other  
6908 90 91  – – – – –  Stoneware  5  A  
6908 90 93  – – – – –  Earthenware or fine pottery  5  A  
6908 90 99  – – – – –  Other  5  A  
6909  Ceramic wares for laboratory, chemical or other technical uses; 
ceramic troughs, tubs and similar receptacles of a kind used in 
agriculture; ceramic pots, jars and similar articles of a kind used 
for the conveyance or packing of goods  
– Ceramic wares for laboratory, chemical or other technical uses  
6909 11 00  – –  Of porcelain or china  5  A  
6909 12 00  – –  Articles having a hardness equivalent to 9 or more on the 
Mohs scale  5 A  
6909 19 00  – –  Other  5  A  
6909 90 00  –  Other  5  A  
6910  Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, 
water closet pans, flushing cisterns, urinals and similar sanitary 
fixtures  
6910 10 00  –  Of porcelain or china  7  B5  
6910 90 00  –  Other  7  B5  
6911  Tableware, kitchenware, other household articles and toilet 
articles, of porcelain or china  
6911 10 00  –  Tableware and kitchenware  12  B5  
6911 90 00  –  Other  12  B5  
6912 00  Ceramic tableware, kitchenware, other household articles and 
toilet articles, other than of porcelain or china  
6912 00 10  –  Of common pottery  5  A  
6912 00 30  –  Stoneware  5,5  A  
6912 00 50  –  Earthenware or fine pottery  9  B3EN  12.6.2020 Official Journal of the European Union L 186/493
 
CN 2012  Description  Base rate  Category  Comment  
6912 00 90  –  Other  7  B3  
6913  Statuettes and other ornamental ceramic articles  
6913 10 00  –  Of porcelain or china  6  A  
6913 90  –  Other  
6913 90 10  – –  Of common pottery  3,5  A  
– –  Other  
6913 90 93  – – –  Earthenware or fine pottery  6  A  
6913 90 98  – – –  Other  6  A  
6914  Other ceramic articles  
6914 10 00  –  Of porcelain or china  5  A  
6914 90 00  –  Other  3  A  
70  CHAPTER 70 - GLASS AND GLASSWARE  
7001 00  Cullet and other waste and scrap of glass; glass in the mass  
7001 00 10  –  Cullet and other waste and scrap of glass  0  A  
– Glass in the mass  
7001 00 91  – –  Optical glass  3  A  
7001 00 99  – –  Other  0  A  
7002  Glass in balls (other than microspheres of heading 7018), rods or 
tubes, unworked  
7002 10 00  –  Balls  3  A  
7002 20  –  Rods  
7002 20 10  – –  Of optical glass  3  A  
7002 20 90  – –  Other  3  A  
– Tubes  
7002 31 00  – –  Of fused quartz or other fused silica  3  A  
7002 32 00  – –  Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10  –6  per Kelvin within a temperature range 
of 0 °C to 300 °C  3 A  
7002 39 00  – –  Other  3  A  
7003  Cast glass and rolled glass, in sheets or profiles, whether or not 
having an absorbent, reflecting or non-reflecting layer, but not 
otherwise worked  
– Non-wired sheets  
7003 12  – –  Coloured throughout the mass (body tinted), opacified, flashed 
or having an absorbent, reflecting or non-reflecting layer  
7003 12 10  – – –  Of optical glass  3  A  
– – –  Other  
7003 12 91  – – – –  Having a non-reflecting layer  3  AEN  L 186/494 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7003 12 99  – – – –  Other  3,8 MIN 0,6 EUR/ 
100 kg/br  A 
7003 19  – –  Other  
7003 19 10  – – –  Of optical glass  3  A  
7003 19 90  – – –  Other  3,8 MIN 0,6 EUR/ 
100 kg/br  A 
7003 20 00  –  Wired sheets  3,8 MIN 0,4 EUR/ 
100 kg/br  A 
7003 30 00  –  Profiles  3  A  
7004  Drawn glass and blown glass, in sheets, whether or not having an 
absorbent, reflecting or non-reflecting layer, but not otherwise 
worked  
7004 20  –  Glass, coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or non-reflecting layer  
7004 20 10  – –  Optical glass  3  A  
– –  Other  
7004 20 91  – – –  Having a non-reflecting layer  3  A  
7004 20 99  – – –  Other  4,4 MIN 0,4 EUR/ 
100 kg/br  A 
7004 90  –  Other glass  
7004 90 10  – –  Optical glass  3  A  
7004 90 80  – –  Other  4,4 MIN 0,4 EUR/ 
100 kg/br  A 
7005  Float glass and surface ground or polished glass, in sheets, 
whether or not having an absorbent, reflecting or non-reflecting 
layer, but not otherwise worked  
7005 10  –  Non-wired glass, having an absorbent, reflecting or non- 
reflecting layer  
7005 10 05  – –  Having a non-reflecting layer  3  A  
– –  Other, of a thickness  
7005 10 25  – – –  Not exceeding 3,5 mm  2  A  
7005 10 30  – – –  Exceeding 3,5 mm but not exceeding 4,5 mm  2  A  
7005 10 80  – – –  Exceeding 4,5 mm  2  A  
– Other non-wired glass  
7005 21  – –  Coloured throughout the mass (body tinted), opacified, flashed 
or merely surface ground  
7005 21 25  – – –  Of a thickness not exceeding 3,5 mm  2  A  
7005 21 30  – – –  Of a thickness exceeding 3,5 mm but not 
exceeding 4,5 mm  2 A  
7005 21 80  – – –  Of a thickness exceeding 4,5 mm  2  AEN  12.6.2020 Official Journal of the European Union L 186/495
 
CN 2012  Description  Base rate  Category  Comment  
7005 29  – –  Other  
7005 29 25  – – –  Of a thickness not exceeding 3,5 mm  2  A  
7005 29 35  – – –  Of a thickness exceeding 3,5 mm but not 
exceeding 4,5 mm  2 A  
7005 29 80  – – –  Of a thickness exceeding 4,5 mm  2  A  
7005 30 00  –  Wired glass  2  A  
7006 00  Glass of heading 7003, 7004 or 7005, bent, edge-worked, 
engraved, drilled, enamelled or otherwise worked, but not 
framed or fitted with other materials  
7006 00 10  –  Optical glass  3  A  
7006 00 90  –  Other  3  A  
7007  Safety glass, consisting of toughened (tempered) or laminated 
glass  
– Toughened (tempered) safety glass  
7007 11  – –  Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  
7007 11 10  – – –  Of size and shape suitable for incorporation in motor 
vehicles  3 A  
7007 11 90  – – –  Other  3  A  
7007 19  – –  Other  
7007 19 10  – – –  Enamelled  3  A  
7007 19 20  – – –  Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent or reflecting layer  3 A  
7007 19 80  – – –  Other  3  A  
– Laminated safety glass  
7007 21  – –  Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  
7007 21 20  – – –  Of size and shape suitable for incorporation in motor 
vehicles  3 A  
7007 21 80  – – –  Other  3  A  
7007 29 00  – –  Other  3  A  
7008 00  Multiple-walled insulating units of glass  
7008 00 20  –  Coloured throughout the mass (body tinted), opacified, flashed 
or having an absorbent or reflecting layer  3 A  
– Other  
7008 00 81  – –  Consisting of two panels of glass sealed around the edges by 
an airtight joint and separated by a layer of air, other gases or 
a vacuum  3 A  
7008 00 89  – –  Other  3  A  
7009  Glass mirrors, whether or not framed, including rear-view mirrorsEN  L 186/496 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7009 10 00  –  Rear-view mirrors for vehicles  4  A  
– Other  
7009 91 00  – –  Unframed  4  A  
7009 92 00  – –  Framed  4  A  
7010  Carboys, bottles, flasks, jars, pots, phials, ampoules and other 
containers, of glass, of a kind used for the conveyance or 
packing of goods; preserving jars of glass; stoppers, lids and 
other closures, of glass  
7010 10 00  –  Ampoules  3  A  
7010 20 00  –  Stoppers, lids and other closures  5  A  
7010 90  –  Other  
7010 90 10  – –  Preserving jars (sterilising jars)  5  A  
– –  Other  
7010 90 21  – – –  Made from tubing of glass  5  A  
– – –  Other, of a nominal capacity of  
7010 90 31  – – – –  2,5 l or more  5  A  
– – – –  Less than 2,5 l  
– – – – –  For beverages and foodstuffs  
– – – – – –  Bottles  
– – – – – – –  Of colourless glass, of a nominal capacity of  
7010 90 41  – – – – – – – –  1 l or more  5  A  
7010 90 43  – – – – – – – –  More than 0,33 l but less than 1 l  5  A  
7010 90 45  – – – – – – – –  0,15 l or more but not more than 0,33 l  5  A  
7010 90 47  – – – – – – – –  Less than 0,15 l  5  A  
– – – – – – –  Of coloured glass, of a nominal capacity of  
7010 90 51  – – – – – – – –  1 l or more  5  A  
7010 90 53  – – – – – – – –  More than 0,33 l but less than 1 l  5  A  
7010 90 55  – – – – – – – –  0,15 l or more but not more than 0,33 l  5  A  
7010 90 57  – – – – – – – –  Less than 0,15 l  5  A  
– – – – – –  Other, of a nominal capacity of  
7010 90 61  – – – – – – –  0,25 l or more  5  A  
7010 90 67  – – – – – – –  Less than 0,25 l  5  A  
– – – – –  For pharmaceutical products, of a nominal capacity  
7010 90 71  – – – – – –  Exceeding 0,055 l  5  A  
7010 90 79  – – – – – –  Not exceeding 0,055 l  5  A  
– – – – –  For other products  
7010 90 91  – – – – – –  Of colourless glass  5  AEN  12.6.2020 Official Journal of the European Union L 186/497
 
CN 2012  Description  Base rate  Category  Comment  
7010 90 99  – – – – – –  Of coloured glass  5  A  
7011  Glass envelopes (including bulbs and tubes), open, and glass parts 
thereof, without fittings, for electric lamps, cathode ray tubes or 
the like  
7011 10 00  –  For electric lighting  4  A  
7011 20 00  –  For cathode ray tubes  4  A  
7011 90 00  –  Other  4  A  
7013  Glassware of a kind used for table, kitchen, toilet, office, indoor 
decoration or similar purposes (other than that of heading 7010 
or 7018)  
7013 10 00  –  Of glass ceramics  11  B3  
– Stemware drinking glasses, other than of glass ceramics  
7013 22  – –  Of lead crystal  
7013 22 10  – – –  Gathered by hand  11  B3  
7013 22 90  – – –  Gathered mechanically  11  B3  
7013 28  – –  Other  
7013 28 10  – – –  Gathered by hand  11  B3  
7013 28 90  – – –  Gathered mechanically  11  B3  
– Other drinking glasses, other than of glass ceramics  
7013 33  – –  Of lead crystal  
– – –  Gathered by hand  
7013 33 11  – – – –  Cut or otherwise decorated  11  B3  
7013 33 19  – – – –  Other  11  B3  
– – –  Gathered mechanically  
7013 33 91  – – – –  Cut or otherwise decorated  11  B3  
7013 33 99  – – – –  Other  11  B3  
7013 37  – –  Other  
7013 37 10  – – –  Of toughened glass  11  B3  
– – –  Other  
– – – –  Gathered by hand  
7013 37 51  – – – – –  Cut or otherwise decorated  11  B3  
7013 37 59  – – – – –  Other  11  B3  
– – – –  Gathered mechanically  
7013 37 91  – – – – –  Cut or otherwise decorated  11  B3EN  L 186/498 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7013 37 99  – – – – –  Other  11  B3  
– Glassware of a kind used for table (other than drinking glasses) 
or kitchen purposes other than of glass ceramics  
7013 41  – –  Of lead crystal  
7013 41 10  – – –  Gathered by hand  11  B3  
7013 41 90  – – –  Gathered mechanically  11  B3  
7013 42 00  – –  Of glass having a linear coefficient of expansion not 
exceeding 5 × 10  –6  per Kelvin within a temperature range 
of 0 °C to 300 °C  11  B3  
7013 49  – –  Other  
7013 49 10  – – –  Of toughened glass  11  B3  
– – –  Other  
7013 49 91  – – – –  Gathered by hand  11  B3  
7013 49 99  – – – –  Gathered mechanically  11  B3  
– Other glassware  
7013 91  – –  Of lead crystal  
7013 91 10  – – –  Gathered by hand  11  B3  
7013 91 90  – – –  Gathered mechanically  11  B3  
7013 99 00  – –  Other  11  B3  
7014 00 00  Signalling glassware and optical elements of glass (other than 
those of heading 7015), not optically worked  3 A  
7015  Clock or watch glasses and similar glasses, glasses for non- 
corrective or corrective spectacles, curved, bent, hollowed or the 
like, not optically worked; hollow glass spheres and their 
segments, for the manufacture of such glasses  
7015 10 00  –  Glasses for corrective spectacles  3  A  
7015 90 00  –  Other  3  A  
7016  Paving blocks, slabs, bricks, squares, tiles and other articles of 
pressed or moulded glass, whether or not wired, of a kind used 
for building or construction purposes; glass cubes and other glass 
smallwares, whether or not on a backing, for mosaics or similar 
decorative purposes; leaded lights and the like; multicellular or 
foam glass in blocks, panels, plates, shells or similar forms  
7016 10 00  –  Glass cubes and other glass smallwares, whether or not on a 
backing, for mosaics or similar decorative purposes  8 B3  
7016 90  –  OtherEN  12.6.2020 Official Journal of the European Union L 186/499
 
CN 2012  Description  Base rate  Category  Comment  
7016 90 10  – –  Leaded lights and the like  3  A  
7016 90 40  – –  Blocks and bricks, of a kind used for building or construction 
purposes  3 MIN 1,2 EUR/ 
100 kg/br  A 
7016 90 70  – –  Other  3 MIN 1,2 EUR/ 
100 kg/br  A 
7017  Laboratory, hygienic or pharmaceutical glassware, whether or not 
graduated or calibrated  
7017 10 00  –  Of fused quartz or other fused silica  3  A  
7017 20 00  –  Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10  –6  per Kelvin within a temperature range 
of 0 °C to 300 °C  3 A  
7017 90 00  –  Other  3  A  
7018  Glass beads, imitation pearls, imitation precious or semi-precious 
stones and similar glass smallwares, and articles thereof other 
than imitation jewellery; glass eyes other than prosthetic articles; 
statuettes and other ornaments of lamp-worked glass, other than 
imitation jewellery; glass microspheres not exceeding 1 mm in 
diameter  
7018 10  –  Glass beads, imitation pearls, imitation precious or semi- 
precious stones and similar glass smallwares  
– –  Glass beads  
7018 10 11  – – –  Cut and mechanically polished  0  A  
7018 10 19  – – –  Other  7  B3  
7018 10 30  – –  Imitation pearls  0  A  
– –  Imitation precious or semi-precious stones  
7018 10 51  – – –  Cut and mechanically polished  0  A  
7018 10 59  – – –  Other  3  A  
7018 10 90  – –  Other  3  A  
7018 20 00  –  Glass microspheres not exceeding 1 mm in diameter  3  A  
7018 90  –  Other  
7018 90 10  – –  Glass eyes; articles of glass smallware  3  A  
7018 90 90  – –  Other  6  B3  
7019  Glass fibres (including glass wool) and articles thereof (for 
example, yarn, woven fabrics)  
– Slivers, rovings, yarn and chopped strands  
7019 11 00  – –  Chopped strands, of a length of not more than 50 mm  7  B3  
7019 12 00  – –  Rovings  7  B3  
7019 19  – –  OtherEN  L 186/500 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7019 19 10  – – –  Of filaments  7  B3  
7019 19 90  – – –  Of staple fibres  7  B3  
– Thin sheets (voiles), webs, mats, mattresses, boards and similar 
non-woven products  
7019 31  – –  Mats  
7019 31 10  – – –  Of filaments  7  B3  
7019 31 90  – – –  Other  7  B3  
7019 32  – –  Thin sheets (voiles)  
7019 32 10  – – –  Of filaments  5  A  
7019 32 90  – – –  Other  5  A  
7019 39 00  – –  Other  5  A  
7019 40 00  –  Woven fabrics of rovings  7  B3  
– Other woven fabrics  
7019 51 00  – –  Of a width not exceeding 30 cm  7  B3  
7019 52 00  – –  Of a width exceeding 30 cm, plain weave, weighing less 
than 250 g/m  2 , of filaments measuring per single yarn not 
more than 136 tex  7 B3  
7019 59 00  – –  Other  7  B3  
7019 90 00  –  Other  7  B3  
7020 00  Other articles of glass  
7020 00 05  –  Quartz reactor tubes and holders designed for insertion into 
diffusion and oxidation furnaces for production of semicon ­
ductor materials  0 A  
– Glass inners for vacuum flasks or for other vacuum vessels  
7020 00 07  – –  Unfinished  3  A  
7020 00 08  – –  Finished  6  B3  
– Other  
7020 00 10  – –  Of fused quartz or other fused silica  3  A  
7020 00 30  – –  Of glass having a linear coefficient of expansion not 
exceeding 
5 × 10  –6  per Kelvin within a temperature range of 0 °C 
to 300 °C  3 A  
7020 00 80  – –  Other  3  AEN  12.6.2020 Official Journal of the European Union L 186/501
 
CN 2012  Description  Base rate  Category  Comment  
71  CHAPTER 71 - NATURAL OR CULTURED PEARLS, PRECIOUS 
OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS 
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; 
IMITATION JEWELLERY; COIN  
I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR 
SEMI-PRECIOUS STONES  
7101  Pearls, natural or cultured, whether or not worked or graded but 
not strung, mounted or set; pearls, natural or cultured, 
temporarily strung for convenience of transport  
7101 10 00  –  Natural pearls  0  A  
– Cultured pearls  
7101 21 00  – –  Unworked  0  A  
7101 22 00  – –  Worked  0  A  
7102  Diamonds, whether or not worked, but not mounted or set  
7102 10 00  –  Unsorted  0  A  
– Industrial  
7102 21 00  – –  Unworked or simply sawn, cleaved or bruted  0  A  
7102 29 00  – –  Other  0  A  
– Non-industrial  
7102 31 00  – –  Unworked or simply sawn, cleaved or bruted  0  A  
7102 39 00  – –  Other  0  A  
7103  Precious stones (other than diamonds) and semi-precious stones, 
whether or not worked or graded but not strung, mounted or set; 
ungraded precious stones (other than diamonds) and semi- 
precious stones, temporarily strung for convenience of transport  
7103 10 00  –  Unworked or simply sawn or roughly shaped  0  A  
– Otherwise worked  
7103 91 00  – –  Rubies, sapphires and emeralds  0  A  
7103 99 00  – –  Other  0  A  
7104  Synthetic or reconstructed precious or semi-precious stones, 
whether or not worked or graded but not strung, mounted or 
set; ungraded synthetic or reconstructed precious or semi-precious 
stones, temporarily strung for convenience of transport  
7104 10 00  –  Piezoelectric quartz  0  A  
7104 20 00  –  Other, unworked or simply sawn or roughly shaped  0  A  
7104 90 00  –  Other  0  AEN  L 186/502 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7105  Dust and powder of natural or synthetic precious or semi- 
precious stones  
7105 10 00  –  Of diamonds  0  A  
7105 90 00  –  Other  0  A  
II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS 
METAL  
7106  Silver (including silver plated with gold or platinum), unwrought 
or in semi-manufactured forms, or in powder form  
7106 10 00  –  Powder  0  A  
– Other  
7106 91 00  – –  Unwrought  0  A  
7106 92 00  – –  Semi-manufactured  0  A  
7107 00 00  Base metals clad with silver, not further worked than semi-manu ­
factured  0 A  
7108  Gold (including gold plated with platinum), unwrought or in 
semi-manufactured forms, or in powder form  
– Non-monetary  
7108 11 00  – –  Powder  0  A  
7108 12 00  – –  Other unwrought forms  0  A  
7108 13  – –  Other semi-manufactured forms  
7108 13 10  – – –  Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0,15 mm  0 A  
7108 13 80  – – –  Other  0  A  
7108 20 00  –  Monetary  0  A  
7109 00 00  Base metals or silver, clad with gold, not further worked than 
semi-manufactured  0 A  
7110  Platinum, unwrought or in semi-manufactured forms, or in 
powder form  
– Platinum  
7110 11 00  – –  Unwrought or in powder form  0  A  
7110 19  – –  Other  
7110 19 10  – – –  Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0,15 mm  0 A  
7110 19 80  – – –  Other  0  A  
– Palladium  
7110 21 00  – –  Unwrought or in powder form  0  A  
7110 29 00  – –  Other  0  A  
– Rhodium  
7110 31 00  – –  Unwrought or in powder form  0  AEN  12.6.2020 Official Journal of the European Union L 186/503
 
CN 2012  Description  Base rate  Category  Comment  
7110 39 00  – –  Other  0  A  
– Iridium, osmium and ruthenium  
7110 41 00  – –  Unwrought or in powder form  0  A  
7110 49 00  – –  Other  0  A  
7111 00 00  Base metals, silver or gold, clad with platinum, not further worked 
than semi-manufactured  0 A  
7112  Waste and scrap of precious metal or of metal clad with precious 
metal; other waste and scrap containing precious metal or 
precious-metal compounds, of a kind used principally for the 
recovery of precious metal  
7112 30 00  –  Ash containing precious metal or precious-metal compounds  0  A  
– Other  
7112 91 00  – –  Of gold, including metal clad with gold but excluding 
sweepings containing other precious metals  0 A  
7112 92 00  – –  Of platinum, including metal clad with platinum but excluding 
sweepings containing other precious metals  0 A  
7112 99 00  – –  Other  0  A  
III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES 
AND OTHER ARTICLES  
7113  Articles of jewellery and parts thereof, of precious metal or of 
metal clad with precious metal  
– Of precious metal whether or not plated or clad with precious 
metal  
7113 11 00  – –  Of silver, whether or not plated or clad with other precious 
metal  2,5  A  
7113 19 00  – –  Of other precious metal, whether or not plated or clad with 
precious metal  2,5  A  
7113 20 00  –  Of base metal clad with precious metal  4  A  
7114  Articles of goldsmiths' or silversmiths' wares and parts thereof, of 
precious metal or of metal clad with precious metal  
– Of precious metal whether or not plated or clad with precious 
metal  
7114 11 00  – –  Of silver, whether or not plated or clad with other precious 
metal  2 A  
7114 19 00  – –  Of other precious metal, whether or not plated or clad with 
precious metal  2 A  
7114 20 00  –  Of base metal clad with precious metal  2  A  
7115  Other articles of precious metal or of metal clad with precious 
metal  
7115 10 00  –  Catalysts in the form of wire cloth or grill, of platinum  0  A  
7115 90 00  –  Other  3  A  
7116  Articles of natural or cultured pearls, precious or semi-precious 
stones (natural, synthetic or reconstructed)EN  L 186/504 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7116 10 00  –  Of natural or cultured pearls  0  A  
7116 20  –  Of precious or semi-precious stones (natural, synthetic or recon ­
structed)  
7116 20 11  – –  Necklaces, bracelets and other articles made wholly of natural 
precious or semi-precious stones, simply strung without 
fasteners or other accessories  0 A  
7116 20 80  – –  Other  2,5  A  
7117  Imitation jewellery  
– Of base metal, whether or not plated with precious metal  
7117 11 00  – –  Cuff links and studs  4  A  
7117 19 00  – –  Other  4  A  
7117 90 00  –  Other  4  A  
7118  Coin  
7118 10 00  –  Coin (other than gold coin), not being legal tender  0  A  
7118 90 00  –  Other  0  A  
72  CHAPTER 72 - IRON AND STEEL  
I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR 
POWDER FORM  
7201  Pig iron and spiegeleisen in pigs, blocks or other primary forms  
7201 10  –  Non-alloy pig iron containing by weight 0,5 % or less of phos ­
phorus  
– –  Containing by weight not less than 0,4 % of manganese  
7201 10 11  – – –  Containing by weight 1 % or less of silicon  1,7  A  
7201 10 19  – – –  Containing by weight more than 1 % of silicon  1,7  A  
7201 10 30  – –  Containing by weight not less than 0,1 % but less than 0,4 % 
of manganese  1,7  A  
7201 10 90  – –  Containing by weight less than 0,1 % of manganese  0  A  
7201 20 00  –  Non-alloy pig iron containing by weight more than 0,5 % of 
phosphorus  2,2  A  
7201 50  –  Alloy pig iron; spiegeleisen  
7201 50 10  – –  Alloy pig iron containing by weight not less than 0,3 % but 
not more than 1 % of titanium and not less than 0,5 % but 
not more than 1 % of vanadium  0 A  
7201 50 90  – –  Other  1,7  A  
7202  Ferro-alloys  
– Ferro-manganese  
7202 11  – –  Containing by weight more than 2 % of carbon  
7202 11 20  – – –  With a granulometry not exceeding 5 mm and a manganese 
content by weight exceeding 65 %  2,7  A  
7202 11 80  – – –  Other  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/505
 
CN 2012  Description  Base rate  Category  Comment  
7202 19 00  – –  Other  2,7  A  
– Ferro-silicon  
7202 21 00  – –  Containing by weight more than 55 % of silicon  5,7  A  
7202 29  – –  Other  
7202 29 10  – – –  Containing by weight 4 % or more but not more than 10 % 
of magnesium  5,7  A  
7202 29 90  – – –  Other  5,7  A  
7202 30 00  –  Ferro-silico-manganese  3,7  A  
– Ferro-chromium  
7202 41  – –  Containing by weight more than 4 % of carbon  
7202 41 10  – – –  Containing by weight more than 4 % but not more 
than 6 % of carbon  4 A  
7202 41 90  – – –  Containing by weight more than 6 % of carbon  4  A  
7202 49  – –  Other  
7202 49 10  – – –  Containing by weight not more than 0,05 % of carbon  7  B7  
7202 49 50  – – –  Containing by weight more than 0,05 % but not more 
than 0,5 % of carbon  7 B7  
7202 49 90  – – –  Containing by weight more than 0,5 % but not more 
than 4 % of carbon  7 B7  
7202 50 00  –  Ferro-silico-chromium  2,7  A  
7202 60 00  –  Ferro-nickel  0  A  
7202 70 00  –  Ferro-molybdenum  2,7  A  
7202 80 00  –  Ferro-tungsten and ferro-silico-tungsten  0  A  
– Other  
7202 91 00  – –  Ferro-titanium and ferro-silico-titanium  2,7  A  
7202 92 00  – –  Ferro-vanadium  2,7  A  
7202 93 00  – –  Ferro-niobium  0  A  
7202 99  – –  Other  
7202 99 10  – – –  Ferro-phosphorus  0  A  
7202 99 30  – – –  Ferro-silico-magnesium  2,7  A  
7202 99 80  – – –  Other  2,7  A  
7203  Ferrous products obtained by direct reduction of iron ore and 
other spongy ferrous products, in lumps, pellets or similar 
forms; iron having a minimum purity by weight of 99,94 %, 
in lumps, pellets or similar forms  
7203 10 00  –  Ferrous products obtained by direct reduction of iron ore  0  A  
7203 90 00  –  Other  0  A  
7204  Ferrous waste and scrap; remelting scrap ingots of iron or steelEN  L 186/506 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7204 10 00  –  Waste and scrap of cast iron  0  A  
– Waste and scrap of alloy steel  
7204 21  – –  Of stainless steel  
7204 21 10  – – –  Containing by weight 8 % or more of nickel  0  A  
7204 21 90  – – –  Other  0  A  
7204 29 00  – –  Other  0  A  
7204 30 00  –  Waste and scrap of tinned iron or steel  0  A  
– Other waste and scrap  
7204 41  – –  Turnings, shavings, chips, milling waste, sawdust, filings, 
trimmings and stampings, whether or not in bundles  
7204 41 10  – – –  Turnings, shavings, chips, milling waste, sawdust and filings  0  A  
– – –  Trimmings and stampings  
7204 41 91  – – – –  In bundles  0  A  
7204 41 99  – – – –  Other  0  A  
7204 49  – –  Other  
7204 49 10  – – –  Fragmentised (shredded)  0  A  
– – –  Other  
7204 49 30  – – – –  In bundles  0  A  
7204 49 90  – – – –  Other  0  A  
7204 50 00  –  Remelting scrap ingots  0  A  
7205  Granules and powders, of pig iron, spiegeleisen, iron or steel  
7205 10 00  –  Granules  0  A  
– Powders  
7205 21 00  – –  Of alloy steel  0  A  
7205 29 00  – –  Other  0  A  
II. IRON AND NON-ALLOY STEEL  
7206  Iron and non-alloy steel in ingots or other primary forms 
(excluding iron of heading 7203)  
7206 10 00  –  Ingots  0  A  
7206 90 00  –  Other  0  A  
7207  Semi-finished products of iron or non-alloy steel  
– Containing by weight less than 0,25 % of carbon  
7207 11  – –  Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness  
– – –  Rolled or obtained by continuous casting  
7207 11 11  – – – –  Of free-cutting steel  0  A  
– – – –  Other  
7207 11 14  – – – – –  Of a thickness not exceeding 130 mm  0  AEN  12.6.2020 Official Journal of the European Union L 186/507
 
CN 2012  Description  Base rate  Category  Comment  
7207 11 16  – – – – –  Of a thickness exceeding 130 mm  0  A  
7207 11 90  – – –  Forged  0  A  
7207 12  – –  Other, of rectangular (other than square) cross-section  
7207 12 10  – – –  Rolled or obtained by continuous casting  0  A  
7207 12 90  – – –  Forged  0  A  
7207 19  – –  Other  
– – –  Of circular or polygonal cross-section  
7207 19 12  – – – –  Rolled or obtained by continuous casting  0  A  
7207 19 19  – – – –  Forged  0  A  
7207 19 80  – – –  Other  0  A  
7207 20  –  Containing by weight 0,25 % or more of carbon  
– –  Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness  
– – –  Rolled or obtained by continuous casting  
7207 20 11  – – – –  Of free-cutting steel  0  A  
– – – –  Other, containing by weight  
7207 20 15  – – – – –  0,25 % or more but less than 0,6 % of carbon  0  A  
7207 20 17  – – – – –  0,6 % or more of carbon  0  A  
7207 20 19  – – –  Forged  0  A  
– –  Other, of rectangular (other than square) cross-section  
7207 20 32  – – –  Rolled or obtained by continuous casting  0  A  
7207 20 39  – – –  Forged  0  A  
– –  Of circular or polygonal cross-section  
7207 20 52  – – –  Rolled or obtained by continuous casting  0  A  
7207 20 59  – – –  Forged  0  A  
7207 20 80  – –  Other  0  A  
7208  Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, hot-rolled, not clad, plated or coated  
7208 10 00  –  In coils, not further worked than hot-rolled, with patterns in 
relief  0 A  
– Other, in coils, not further worked than hot-rolled, pickled  
7208 25 00  – –  Of a thickness of 4,75 mm or more  0  A  
7208 26 00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0  A  
7208 27 00  – –  Of a thickness of less than 3 mm  0  A  
– Other, in coils, not further worked than hot-rolled  
7208 36 00  – –  Of a thickness exceeding 10 mm  0  A  
7208 37 00  – –  Of a thickness of 4,75 mm or more but not 
exceeding 10 mm  0 AEN  L 186/508 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7208 38 00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0  A  
7208 39 00  – –  Of a thickness of less than 3 mm  0  A  
7208 40 00  –  Not in coils, not further worked than hot-rolled, with patterns 
in relief  0 A  
– Other, not in coils, not further worked than hot-rolled  
7208 51  – –  Of a thickness exceeding 10 mm  
7208 51 20  – – –  Of a thickness exceeding 15 mm  0  A  
– – –  Of a thickness exceeding 10 mm but not exceeding 15 mm, 
of a width of  
7208 51 91  – – –  –2 050 mm or more  0  A  
7208 51 98  – – – –  Less than 2 050 mm  0  A  
7208 52  – –  Of a thickness of 4,75 mm or more but not 
exceeding 10 mm  
7208 52 10  – – –  Rolled on four faces or in a closed box pass, of a width not 
exceeding 1 250 mm  0 A  
– – –  Other, of a width of  
7208 52 91  – – –  –2 050 mm or more  0  A  
7208 52 99  – – – –  Less than 2 050 mm  0  A  
7208 53  – –  Of a thickness of 3 mm or more but less than 4,75 mm  
7208 53 10  – – –  Rolled on four faces or in a closed box pass, of a width not 
exceeding 1 250 mm and of a thickness of 4 mm or more  0 A  
7208 53 90  – – –  Other  0  A  
7208 54 00  – –  Of a thickness of less than 3 mm  0  A  
7208 90  –  Other  
7208 90 20  – –  Perforated  0  A  
7208 90 80  – –  Other  0  A  
7209  Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, cold-rolled (cold-reduced), not clad, plated 
or coated  
– In coils, not further worked than cold-rolled (cold-reduced)  
7209 15 00  – –  Of a thickness of 3 mm or more  0  A  
7209 16  – –  Of a thickness exceeding 1 mm but less than 3 mm  
7209 16 10  – – –  ‘Electrical’  0  A  
7209 16 90  – – –  Other  0  A  
7209 17  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  
7209 17 10  – – –  ‘Electrical’  0  A  
7209 17 90  – – –  Other  0  A  
7209 18  – –  Of a thickness of less than 0,5 mmEN  12.6.2020 Official Journal of the European Union L 186/509
 
CN 2012  Description  Base rate  Category  Comment  
7209 18 10  – – –  ‘Electrical’  0  A  
– – –  Other  
7209 18 91  – – – –  Of a thickness of 0,35 mm or more but less than 0,5 mm  0  A  
7209 18 99  – – – –  Of a thickness of less than 0,35 mm  0  A  
– Not in coils, not further worked than cold-rolled (cold-reduced)  
7209 25 00  – –  Of a thickness of 3 mm or more  0  A  
7209 26  – –  Of a thickness exceeding 1 mm but less than 3 mm  
7209 26 10  – – –  ‘Electrical’  0  A  
7209 26 90  – – –  Other  0  A  
7209 27  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  
7209 27 10  – – –  ‘Electrical’  0  A  
7209 27 90  – – –  Other  0  A  
7209 28  – –  Of a thickness of less than 0,5 mm  
7209 28 10  – – –  ‘Electrical’  0  A  
7209 28 90  – – –  Other  0  A  
7209 90  –  Other  
7209 90 20  – –  Perforated  0  A  
7209 90 80  – –  Other  0  A  
7210  Flat-rolled products of iron or non-alloy steel, of a width 
of 600 mm or more, clad, plated or coated  
– Plated or coated with tin  
7210 11 00  – –  Of a thickness of 0,5 mm or more  0  A  
7210 12  – –  Of a thickness of less than 0,5 mm  
7210 12 20  – – –  Tinplate  0  A  
7210 12 80  – – –  Other  0  A  
7210 20 00  –  Plated or coated with lead, including terne-plate  0  A  
7210 30 00  –  Electrolytically plated or coated with zinc  0  A  
– Otherwise plated or coated with zinc  
7210 41 00  – –  Corrugated  0  A  
7210 49 00  – –  Other  0  A  
7210 50 00  –  Plated or coated with chromium oxides or with chromium and 
chromium oxides  0 A  
– Plated or coated with aluminium  
7210 61 00  – –  Plated or coated with aluminium-zinc alloys  0  A  
7210 69 00  – –  Other  0  A  
7210 70  –  Painted, varnished or coated with plastics  
7210 70 10  – –  Tinplate, varnished; products, plated or coated with chromium 
oxides or with chromium and chromium oxides, varnished  0 AEN  L 186/510 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7210 70 80  – –  Other  0  A  
7210 90  –  Other  
7210 90 30  – –  Clad  0  A  
7210 90 40  – –  Tinned and printed  0  A  
7210 90 80  – –  Other  0  A  
7211  Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600 mm, not clad, plated or coated  
– Not further worked than hot-rolled  
7211 13 00  – –  Rolled on four faces or in a closed box pass, of a width 
exceeding 150 mm and a thickness of not less than 4 mm, 
not in coils and without patterns in relief  0 A  
7211 14 00  – –  Other, of a thickness of 4,75 mm or more  0  A  
7211 19 00  – –  Other  0  A  
– Not further worked than cold-rolled (cold-reduced)  
7211 23  – –  Containing by weight less than 0,25 % of carbon  
7211 23 20  – – –  ‘Electrical’  0  A  
– – –  Other  
7211 23 30  – – – –  Of a thickness of 0,35 mm or more  0  A  
7211 23 80  – – – –  Of a thickness of less than 0,35 mm  0  A  
7211 29 00  – –  Other  0  A  
7211 90  –  Other  
7211 90 20  – –  Perforated  0  A  
7211 90 80  – –  Other  0  A  
7212  Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600 mm, clad, plated or coated  
7212 10  –  Plated or coated with tin  
7212 10 10  – –  Tinplate, not further worked than surface-treated  0  A  
7212 10 90  – –  Other  0  A  
7212 20 00  –  Electrolytically plated or coated with zinc  0  A  
7212 30 00  –  Otherwise plated or coated with zinc  0  A  
7212 40  –  Painted, varnished or coated with plastics  
7212 40 20  – –  Tinplate, not further worked than varnished; products, plated 
or coated with chromium oxides or with chromium and 
chromium oxides, varnished  0 A  
7212 40 80  – –  Other  0  A  
7212 50  –  Otherwise plated or coated  
7212 50 20  – –  Plated or coated with chromium oxides or with chromium and 
chromium oxides  0 A  
7212 50 30  – –  Plated or coated with chromium or nickel  0  AEN  12.6.2020 Official Journal of the European Union L 186/511
 
CN 2012  Description  Base rate  Category  Comment  
7212 50 40  – –  Plated or coated with copper  0  A  
– –  Plated or coated with aluminium  
7212 50 61  – – –  Plated or coated with aluminium-zinc alloys  0  A  
7212 50 69  – – –  Other  0  A  
7212 50 90  – –  Other  0  A  
7212 60 00  –  Clad  0  A  
7213  Bars and rods, hot-rolled, in irregularly wound coils, of iron or 
non-alloy steel  
7213 10 00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process  0 A  
7213 20 00  –  Other, of free-cutting steel  0  A  
– Other  
7213 91  – –  Of circular cross-section measuring less than 14 mm in 
diameter  
7213 91 10  – – –  Of a type used for concrete reinforcement  0  A  
7213 91 20  – – –  Of a type used for tyre cord  0  A  
– – –  Other  
7213 91 41  – – – –  Containing by weight 0,06 % or less of carbon  0  A  
7213 91 49  – – – –  Containing by weight more than 0,06 % but less 
than 0,25 % of carbon  0 A  
7213 91 70  – – – –  Containing by weight 0,25 % or more but not more 
than 0,75 % of carbon  0 A  
7213 91 90  – – – –  Containing by weight more than 0,75 % of carbon  0  A  
7213 99  – –  Other  
7213 99 10  – – –  Containing by weight less than 0,25 % of carbon  0  A  
7213 99 90  – – –  Containing by weight 0,25 % or more of carbon  0  A  
7214  Other bars and rods of iron or non-alloy steel, not further worked 
than forged, hot-rolled, hot-drawn or hot-extruded, but including 
those twisted after rolling  
7214 10 00  –  Forged  0  A  
7214 20 00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process or twisted after rolling  0 A  
7214 30 00  –  Other, of free-cutting steel  0  A  
– Other  
7214 91  – –  Of rectangular (other than square) cross-section  
7214 91 10  – – –  Containing by weight less than 0,25 % of carbon  0  A  
7214 91 90  – – –  Containing by weight 0,25 % or more of carbon  0  A  
7214 99  – –  Other  
– – –  Containing by weight less than 0,25 % of carbon  
7214 99 10  – – – –  Of a type used for concrete reinforcement  0  AEN  L 186/512 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
– – – –  Other, of circular cross-section measuring in diameter  
7214 99 31  – – – – –  80 mm or more  0  A  
7214 99 39  – – – – –  Less than 80 mm  0  A  
7214 99 50  – – – –  Other  0  A  
– – –  Containing by weight 0,25 % or more of carbon  
– – – –  Of a circular cross-section measuring in diameter  
7214 99 71  – – – – –  80 mm or more  0  A  
7214 99 79  – – – – –  Less than 80 mm  0  A  
7214 99 95  – – – –  Other  0  A  
7215  Other bars and rods of iron or non-alloy steel  
7215 10 00  –  Of free-cutting steel, not further worked than cold-formed or 
cold-finished  0 A  
7215 50  –  Other, not further worked than cold-formed or cold-finished  
– –  Containing by weight less than 0,25 % of carbon  
7215 50 11  – – –  Of rectangular (other than square) cross-section  0  A  
7215 50 19  – – –  Other  0  A  
7215 50 80  – –  Containing by weight 0,25 % or more of carbon  0  A  
7215 90 00  –  Other  0  A  
7216  Angles, shapes and sections of iron or non-alloy steel  
7216 10 00  –  U, I or H sections, not further worked than hot-rolled, hot- 
drawn or extruded, of a height of less than 80 mm  0 A  
– L or T sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of less than 80 mm  
7216 21 00  – –  L sections  0  A  
7216 22 00  – –  T sections  0  A  
– U, I or H sections, not further worked than hot-rolled, hot- 
drawn or extruded, of a height of 80 mm or more  
7216 31  – –  U sections  
7216 31 10  – – –  Of a height of 80 mm or more but not exceeding 220 mm  0  A  
7216 31 90  – – –  Of a height exceeding 220 mm  0  A  
7216 32  – –  I sections  
– – –  Of a height of 80 mm or more but not exceeding 220 mm  
7216 32 11  – – – –  With parallel flange faces  0  A  
7216 32 19  – – – –  Other  0  A  
– – –  Of a height exceeding 220 mm  
7216 32 91  – – – –  With parallel flange faces  0  A  
7216 32 99  – – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/513
 
CN 2012  Description  Base rate  Category  Comment  
7216 33  – –  H sections  
7216 33 10  – – –  Of a height of 80 mm or more but not exceeding 180 mm  0  A  
7216 33 90  – – –  Of a height exceeding 180 mm  0  A  
7216 40  –  L or T sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of 80 mm or more  
7216 40 10  – –  L sections  0  A  
7216 40 90  – –  T sections  0  A  
7216 50  –  Other angles, shapes and sections, not further worked than hot- 
rolled, hot-drawn or extruded  
7216 50 10  – –  With a cross-section which is capable of being enclosed in a 
square the side of which is 80 mm  0 A  
– –  Other  
7216 50 91  – – –  Bulb flats  0  A  
7216 50 99  – – –  Other  0  A  
– Angles, shapes and sections, not further worked than cold- 
formed or cold-finished  
7216 61  – –  Obtained from flat-rolled products  
7216 61 10  – – –  C, L, U, Z, omega or open-ended sections  0  A  
7216 61 90  – – –  Other  0  A  
7216 69 00  – –  Other  0  A  
– Other  
7216 91  – –  Cold-formed or cold-finished from flat-rolled products  
7216 91 10  – – –  Profiled (ribbed) sheets  0  A  
7216 91 80  – – –  Other  0  A  
7216 99 00  – –  Other  0  A  
7217  Wire of iron or non-alloy steel  
7217 10  –  Not plated or coated, whether or not polished  
– –  Containing by weight less than 0,25 % of carbon  
7217 10 10  – – –  With a maximum cross-sectional dimension of less than 
0,8 mm  0 A  
– – –  With a maximum cross-sectional dimension of 0,8 mm or 
more  
7217 10 31  – – – –  Containing indentations, ribs, grooves or other 
deformations produced during the rolling process  0 A  
7217 10 39  – – – –  Other  0  A  
7217 10 50  – –  Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  0 A  
7217 10 90  – –  Containing by weight 0,6 % or more of carbon  0  AEN  L 186/514 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7217 20  –  Plated or coated with zinc  
– –  Containing by weight less than 0,25 % of carbon  
7217 20 10  – – –  With a maximum cross-sectional dimension of less than 
0,8 mm  0 A  
7217 20 30  – – –  With a maximum cross-sectional dimension of 0,8 mm or 
more  0 A  
7217 20 50  – –  Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  0 A  
7217 20 90  – –  Containing by weight 0,6 % or more of carbon  0  A  
7217 30  –  Plated or coated with other base metals  
– –  Containing by weight less than 0,25 % of carbon  
7217 30 41  – – –  Copper-coated  0  A  
7217 30 49  – – –  Other  0  A  
7217 30 50  – –  Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  0 A  
7217 30 90  – –  Containing by weight 0,6 % or more of carbon  0  A  
7217 90  –  Other  
7217 90 20  – –  Containing by weight less than 0,25 % of carbon  0  A  
7217 90 50  – –  Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  0 A  
7217 90 90  – –  Containing by weight 0,6 % or more of carbon  0  A  
III. STAINLESS STEEL  
7218  Stainless steel in ingots or other primary forms; semi-finished 
products of stainless steel  
7218 10 00  –  Ingots and other primary forms  0  A  
– Other  
7218 91  – –  Of rectangular (other than square) cross-section  
7218 91 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7218 91 80  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7218 99  – –  Other  
– – –  Of square cross-section  
7218 99 11  – – – –  Rolled or obtained by continuous casting  0  A  
7218 99 19  – – – –  Forged  0  A  
– – –  Other  
7218 99 20  – – – –  Rolled or obtained by continuous casting  0  A  
7218 99 80  – – – –  Forged  0  A  
7219  Flat-rolled products of stainless steel, of a width of 600 mm or 
more  
– Not further worked than hot-rolled, in coils  
7219 11 00  – –  Of a thickness exceeding 10 mm  0  AEN  12.6.2020 Official Journal of the European Union L 186/515
 
CN 2012  Description  Base rate  Category  Comment  
7219 12  – –  Of a thickness of 4,75 mm or more but not 
exceeding 10 mm  
7219 12 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 12 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 13  – –  Of a thickness of 3 mm or more but less than 4,75 mm  
7219 13 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 13 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 14  – –  Of a thickness of less than 3 mm  
7219 14 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 14 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
– Not further worked than hot-rolled, not in coils  
7219 21  – –  Of a thickness exceeding 10 mm  
7219 21 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 21 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 22  – –  Of a thickness of 4,75 mm or more but not 
exceeding 10 mm  
7219 22 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 22 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 23 00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0  A  
7219 24 00  – –  Of a thickness of less than 3 mm  0  A  
– Not further worked than cold-rolled (cold-reduced)  
7219 31 00  – –  Of a thickness of 4,75 mm or more  0  A  
7219 32  – –  Of a thickness of 3 mm or more but less than 4,75 mm  
7219 32 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 32 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 33  – –  Of a thickness exceeding 1 mm but less than 3 mm  
7219 33 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 33 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 34  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  
7219 34 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 34 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 35  – –  Of a thickness of less than 0,5 mm  
7219 35 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7219 35 90  – – –  Containing by weight less than 2,5 % of nickel  0  A  
7219 90  –  Other  
7219 90 20  – –  Perforated  0  A  
7219 90 80  – –  Other  0  AEN  L 186/516 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7220  Flat-rolled products of stainless steel, of a width of less 
than 600 mm  
– Not further worked than hot-rolled  
7220 11 00  – –  Of a thickness of 4,75 mm or more  0  A  
7220 12 00  – –  Of a thickness of less than 4,75 mm  0  A  
7220 20  –  Not further worked than cold-rolled (cold-reduced)  
– –  Of a thickness of 3 mm or more, containing by weight  
7220 20 21  – – –  2,5 % or more of nickel  0  A  
7220 20 29  – – –  Less than 2,5 % of nickel  0  A  
– –  Of a thickness exceeding 0,35 mm but of less than 3 mm, 
containing by weight  
7220 20 41  – – –  2,5 % or more of nickel  0  A  
7220 20 49  – – –  Less than 2,5 % of nickel  0  A  
– –  Of a thickness not exceeding 0,35 mm, containing by weight  
7220 20 81  – – –  2,5 % or more of nickel  0  A  
7220 20 89  – – –  Less than 2,5 % of nickel  0  A  
7220 90  –  Other  
7220 90 20  – –  Perforated  0  A  
7220 90 80  – –  Other  0  A  
7221 00  Bars and rods, hot-rolled, in irregularly wound coils, of stainless 
steel  
7221 00 10  –  Containing by weight 2,5 % or more of nickel  0  A  
7221 00 90  –  Containing by weight less than 2,5 % of nickel  0  A  
7222  Other bars and rods of stainless steel; angles, shapes and sections 
of stainless steel  
– Bars and rods, not further worked than hot-rolled, hot-drawn or 
extruded  
7222 11  – –  Of circular cross-section  
– – –  Of a diameter of 80 mm or more, containing by weight  
7222 11 11  – – – –  2,5 % or more of nickel  0  A  
7222 11 19  – – – –  Less than 2,5 % of nickel  0  A  
– – –  Of a diameter of less than 80 mm, containing by weight  
7222 11 81  – – – –  2,5 % or more of nickel  0  A  
7222 11 89  – – – –  Less than 2,5 % of nickel  0  A  
7222 19  – –  Other  
7222 19 10  – – –  Containing by weight 2,5 % or more of nickel  0  A  
7222 19 90  – – –  Containing by weight less than 2,5 % of nickel  0  AEN  12.6.2020 Official Journal of the European Union L 186/517
 
CN 2012  Description  Base rate  Category  Comment  
7222 20  –  Bars and rods, not further worked than cold-formed or cold- 
finished  
– –  Of circular cross-section  
– – –  Of a diameter of 80 mm or more, containing by weight  
7222 20 11  – – – –  2,5 % or more of nickel  0  A  
7222 20 19  – – – –  Less than 2,5 % of nickel  0  A  
– – –  Of a diameter of 25 mm or more, but less than 80 mm, 
containing by weight  
7222 20 21  – – – –  2,5 % or more of nickel  0  A  
7222 20 29  – – – –  Less than 2,5 % of nickel  0  A  
– – –  Of a diameter of less than 25 mm, containing by weight  
7222 20 31  – – – –  2,5 % or more of nickel  0  A  
7222 20 39  – – – –  Less than 2,5 % of nickel  0  A  
– –  Other, containing by weight  
7222 20 81  – – –  2,5 % or more of nickel  0  A  
7222 20 89  – – –  Less than 2,5 % of nickel  0  A  
7222 30  –  Other bars and rods  
– –  Forged, containing by weight  
7222 30 51  – – –  2,5 % or more of nickel  0  A  
7222 30 91  – – –  Less than 2,5 % of nickel  0  A  
7222 30 97  – –  Other  0  A  
7222 40  –  Angles, shapes and sections  
7222 40 10  – –  Not further worked than hot-rolled, hot-drawn or extruded  0  A  
7222 40 50  – –  Not further worked than cold-formed or cold-finished  0  A  
7222 40 90  – –  Other  0  A  
7223 00  Wire of stainless steel  
– Containing by weight 2,5 % or more of nickel  
7223 00 11  – –  Containing by weight 28 % or more but not more than 31 % 
of nickel and 20 % or more but not more than 22 % of 
chromium  0 A  
7223 00 19  – –  Other  0  A  
– Containing by weight less than 2,5 % of nickel  
7223 00 91  – –  Containing by weight 13 % or more but not more than 25 % 
of chromium and 3,5 % or more but not more than 6 % of 
aluminium  0 A  
7223 00 99  – –  Other  0  A  
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, 
OF ALLOY OR NON-ALLOY STEEL  
7224  Other alloy steel in ingots or other primary forms; semi-finished 
products of other alloy steelEN  L 186/518 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7224 10  –  Ingots and other primary forms  
7224 10 10  – –  Of tool steel  0  A  
7224 10 90  – –  Other  0  A  
7224 90  –  Other  
7224 90 02  – –  Of tool steel  0  A  
– –  Other  
– – –  Of rectangular (including square) cross-section  
– – – –  Hot-rolled or obtained by continuous casting  
– – – – –  The width measuring less than twice the thickness  
7224 90 03  – – – – – –  Of high-speed steel  0  A  
7224 90 05  – – – – – –  Containing by weight not more than 0,7 % of carbon, 
0,5 % or more but not more than 1,2 % of manganese 
and 0,6 % or more but not more than 2,3 % of silicon; 
containing by weight 0,0008 % or more of boron with 
any other element less than the minimum content 
referred to in note 1(f) to this chapter  0 A  
7224 90 07  – – – – – –  Other  0  A  
7224 90 14  – – – – –  Other  0  A  
7224 90 18  – – – –  Forged  0  A  
– – –  Other  
– – – –  Hot-rolled or obtained by continuous casting  
7224 90 31  – – – – –  Containing by weight not less than 0,9 % but not more 
than 1,15 % of carbon, not less than 0,5 % but not 
more than 2 % of chromium and, if present, not more 
than 0,5 % of molybdenum  0 A  
7224 90 38  – – – – –  Other  0  A  
7224 90 90  – – – –  Forged  0  A  
7225  Flat-rolled products of other alloy steel, of a width of 600 mm or 
more  
– Of silicon-electrical steel  
7225 11 00  – –  Grain-oriented  0  A  
7225 19  – –  Other  
7225 19 10  – – –  Hot-rolled  0  A  
7225 19 90  – – –  Cold-rolled  0  A  
7225 30  –  Other, not further worked than hot-rolled, in coils  
7225 30 10  – –  Of tool steel  0  A  
7225 30 30  – –  Of high-speed steel  0  A  
7225 30 90  – –  Other  0  A  
7225 40  –  Other, not further worked than hot-rolled, not in coilsEN  12.6.2020 Official Journal of the European Union L 186/519
 
CN 2012  Description  Base rate  Category  Comment  
7225 40 12  – –  Of tool steel  0  A  
7225 40 15  – –  Of high-speed steel  0  A  
– –  Other  
7225 40 40  – – –  Of a thickness exceeding 10 mm  0  A  
7225 40 60  – – –  Of a thickness of 4,75 mm or more but not 
exceeding 10 mm  0 A  
7225 40 90  – – –  Of a thickness of less than 4,75 mm  0  A  
7225 50  –  Other, not further worked than cold-rolled (cold-reduced)  
7225 50 20  – –  Of high-speed steel  0  A  
7225 50 80  – –  Other  0  A  
– Other  
7225 91 00  – –  Electrolytically plated or coated with zinc  0  A  
7225 92 00  – –  Otherwise plated or coated with zinc  0  A  
7225 99 00  – –  Other  0  A  
7226  Flat-rolled products of other alloy steel, of a width of less 
than 600 mm  
– Of silicon-electrical steel  
7226 11 00  – –  Grain-oriented  0  A  
7226 19  – –  Other  
7226 19 10  – – –  Not further worked than hot-rolled  0  A  
7226 19 80  – – –  Other  0  A  
7226 20 00  –  Of high-speed steel  0  A  
– Other  
7226 91  – –  Not further worked than hot-rolled  
7226 91 20  – – –  Of tool steel  0  A  
– – –  Other  
7226 91 91  – – – –  Of a thickness of 4,75 mm or more  0  A  
7226 91 99  – – – –  Of a thickness of less than 4,75 mm  0  A  
7226 92 00  – –  Not further worked than cold-rolled (cold-reduced)  0  A  
7226 99  – –  Other  
7226 99 10  – – –  Electrolytically plated or coated with zinc  0  A  
7226 99 30  – – –  Otherwise plated or coated with zinc  0  A  
7226 99 70  – – –  Other  0  A  
7227  Bars and rods, hot-rolled, in irregularly wound coils, of other alloy 
steel  
7227 10 00  –  Of high-speed steel  0  A  
7227 20 00  –  Of silico-manganese steel  0  AEN  L 186/520 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7227 90  –  Other  
7227 90 10  – –  Containing by weight 0,0008 % or more of boron with any 
other element less than the minimum content referred to in 
note 1(f) to this chapter  0 A  
7227 90 50  – –  Containing by weight 0,9 % or more but not more 
than 1,15 % of carbon, 0,5 % or more but not more 
than 2 % of chromium and, if present, not more 
than 0,5 % of molybdenum  0 A  
7227 90 95  – –  Other  0  A  
7228  Other bars and rods of other alloy steel; angles, shapes and 
sections, of other alloy steel; hollow drill bars and rods, of 
alloy or non-alloy steel  
7228 10  –  Bars and rods, of high-speed steel  
7228 10 20  – –  Not further worked than hot-rolled, hot-drawn or extruded; 
hot-rolled, hot-drawn or extruded, not further worked than 
clad  0 A  
7228 10 50  – –  Forged  0  A  
7228 10 90  – –  Other  0  A  
7228 20  –  Bars and rods, of silico-manganese steel  
7228 20 10  – –  Of rectangular (other than square) cross-section, hot-rolled on 
four faces  0 A  
– –  Other  
7228 20 91  – – –  Not further worked than hot-rolled, hot-drawn or extruded; 
hot-rolled, hot-drawn or extruded, not further worked than 
clad  0 A  
7228 20 99  – – –  Other  0  A  
7228 30  –  Other bars and rods, not further worked than hot-rolled, hot- 
drawn or extruded  
7228 30 20  – –  Of tool steel  0  A  
– –  Containing by weight 0,9 % or more but not more 
than 1,15 % of carbon, 0,5 % or more but not more 
than 2 % of chromium and, if present, not more 
than 0,5 % of molybdenum  
7228 30 41  – – –  Of circular cross-section of a diameter of 80 mm or more  0  A  
7228 30 49  – – –  Other  0  A  
– –  Other  
– – –  Of circular cross-section, of a diameter of  
7228 30 61  – – – –  80 mm or more  0  A  
7228 30 69  – – – –  Less than 80 mm  0  A  
7228 30 70  – – –  Of rectangular (other than square) cross-section, hot-rolled 
on four faces  0 A  
7228 30 89  – – –  Other  0  A  
7228 40  –  Other bars and rods, not further worked than forged  
7228 40 10  – –  Of tool steel  0  AEN  12.6.2020 Official Journal of the European Union L 186/521
 
CN 2012  Description  Base rate  Category  Comment  
7228 40 90  – –  Other  0  A  
7228 50  –  Other bars and rods, not further worked than cold-formed or 
cold-finished  
7228 50 20  – –  Of tool steel  0  A  
7228 50 40  – –  Containing by weight 0,9 % or more but not more 
than 1,15 % of carbon, 0,5 % or more but not more 
than 2 % of chromium and, if present, not more 
than 0,5 % of molybdenum  0 A  
– –  Other  
– – –  Of circular cross-section, of a diameter of  
7228 50 61  – – – –  80 mm or more  0  A  
7228 50 69  – – – –  Less than 80 mm  0  A  
7228 50 80  – – –  Other  0  A  
7228 60  –  Other bars and rods  
7228 60 20  – –  Of tool steel  0  A  
7228 60 80  – –  Other  0  A  
7228 70  –  Angles, shapes and sections  
7228 70 10  – –  Not further worked than hot-rolled, hot-drawn or extruded  0  A  
7228 70 90  – –  Other  0  A  
7228 80 00  –  Hollow drill bars and rods  0  A  
7229  Wire of other alloy steel  
7229 20 00  –  Of silico-manganese steel  0  A  
7229 90  –  Other  
7229 90 20  – –  Of high-speed steel  0  A  
7229 90 50  – –  Containing by weight 0,9 % or more but not more 
than 1,15 % of carbon, 0,5 % or more but not more 
than 2 % of chromium and, if present, not more 
than 0,5 % of molybdenum  0 A  
7229 90 90  – –  Other  0  A  
73  CHAPTER 73 - ARTICLES OF IRON OR STEEL  
7301  Sheet piling of iron or steel, whether or not drilled, punched or 
made from assembled elements; welded angles, shapes and 
sections, of iron or steel  
7301 10 00  –  Sheet piling  0  A  
7301 20 00  –  Angles, shapes and sections  0  A  
7302  Railway or tramway track construction material of iron or steel, 
the following: rails, check-rails and rack rails, switch blades, 
crossing frogs, point rods and other crossing pieces, sleepers 
(cross-ties), fish-plates, chairs, chair wedges, sole plates (base 
plates), rail clips, bedplates, ties and other material specialised 
for jointing or fixing rails  
7302 10  –  RailsEN  L 186/522 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7302 10 10  – –  Current-conducting, with parts of non-ferrous metal  0  A  
– –  Other  
– – –  New  
– – – –  Vignole rails  
7302 10 22  – – – – –  Of a weight per metre of 36 kg or more  0  A  
7302 10 28  – – – – –  Of a weight per metre of less than 36 kg  0  A  
7302 10 40  – – – –  Grooved rails  0  A  
7302 10 50  – – – –  Other  0  A  
7302 10 90  – – –  Used  0  A  
7302 30 00  –  Switch blades, crossing frogs, point rods and other crossing 
pieces  2,7  A  
7302 40 00  –  Fish-plates and sole plates  0  A  
7302 90 00  –  Other  0  A  
7303 00  Tubes, pipes and hollow profiles, of cast iron  
7303 00 10  –  Tubes and pipes of a kind used in pressure systems  3,2  A  
7303 00 90  –  Other  3,2  A  
7304  Tubes, pipes and hollow profiles, seamless, of iron (other than 
cast iron) or steel  
– Line pipe of a kind used for oil or gas pipelines  
7304 11 00  – –  Of stainless steel  0  A  
7304 19  – –  Other  
7304 19 10  – – –  Of an external diameter not exceeding 168,3 mm  0  A  
7304 19 30  – – –  Of an external diameter exceeding 168,3 mm but not 
exceeding 406,4 mm  0 A  
7304 19 90  – – –  Of an external diameter exceeding 406,4 mm  0  A  
– Casing, tubing and drill pipe, of a kind used in drilling for oil or 
gas  
7304 22 00  – –  Drill pipe of stainless steel  0  A  
7304 23 00  – –  Other drill pipe  0  A  
7304 24 00  – –  Other, of stainless steel  0  A  
7304 29  – –  Other  
7304 29 10  – – –  Of an external diameter not exceeding 168,3 mm  0  A  
7304 29 30  – – –  Of an external diameter exceeding 168,3 mm but not 
exceeding 406,4 mm  0 A  
7304 29 90  – – –  Of an external diameter exceeding 406,4 mm  0  A  
– Other, of circular cross-section, of iron or non-alloy steel  
7304 31  – –  Cold-drawn or cold-rolled (cold-reduced)  
7304 31 20  – – –  Precision tubes  0  AEN  12.6.2020 Official Journal of the European Union L 186/523
 
CN 2012  Description  Base rate  Category  Comment  
7304 31 80  – – –  Other  0  A  
7304 39  – –  Other  
7304 39 10  – – –  Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall thicknesses  0 A  
– – –  Other  
– – – –  Threaded or threadable tubes (gas pipe)  
7304 39 52  – – – – –  Plated or coated with zinc  0  A  
7304 39 58  – – – – –  Other  0  A  
– – – –  Other, of an external diameter  
7304 39 92  – – – – –  Not exceeding 168,3 mm  0  A  
7304 39 93  – – – – –  Exceeding 168,3 mm but not exceeding 406,4 mm  0  A  
7304 39 98  – – – – –  Exceeding 406,4 mm  0  A  
– Other, of circular cross-section, of stainless steel  
7304 41 00  – –  Cold-drawn or cold-rolled (cold-reduced)  0  A  
7304 49  – –  Other  
7304 49 10  – – –  Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall thicknesses  0 A  
– – –  Other  
7304 49 93  – – – –  Of an external diameter not exceeding 168,3 mm  0  A  
7304 49 95  – – – –  Of an external diameter exceeding 168,3 mm but not 
exceeding 406,4 mm  0 A  
7304 49 99  – – – –  Of an external diameter exceeding 406,4 mm  0  A  
– Other, of circular cross-section, of other alloy steel  
7304 51  – –  Cold-drawn or cold-rolled (cold-reduced)  
– – –  Straight and of uniform wall thickness, of alloy steel 
containing by weight not less than 0,9 % but not more 
than 1,15 % of carbon, not less than 0,5 % but not more 
than 2 % of chromium and, if present, not more than 0,5 % 
of molybdenum, of a length  
7304 51 12  – – – –  Not exceeding 0,5 m  0  A  
7304 51 18  – – – –  Exceeding 0,5 m  0  A  
– – –  Other  
7304 51 81  – – – –  Precision tubes  0  A  
7304 51 89  – – – –  Other  0  A  
7304 59  – –  OtherEN  L 186/524 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7304 59 10  – – –  Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall-thicknesses  0 A  
– – –  Other, straight and of uniform wall thickness, of alloy steel 
containing by weight not less than 0,9 % but not more 
than 1,15 % of carbon, not less than 0,5 % but not more 
than 2 % of chromium and, if present, not more than 0,5 % 
of molybdenum, of a length  
7304 59 32  – – – –  Not exceeding 0,5 m  0  A  
7304 59 38  – – – –  Exceeding 0,5 m  0  A  
– – –  Other  
7304 59 92  – – – –  Of an external diameter not exceeding 168,3 mm  0  A  
7304 59 93  – – – –  Of an external diameter exceeding 168,3 mm but not 
exceeding 406,4 mm  0 A  
7304 59 99  – – – –  Of an external diameter exceeding 406,4 mm  0  A  
7304 90 00  –  Other  0  A  
7305  Other tubes and pipes (for example, welded, riveted or similarly 
closed), having circular cross-sections, the external diameter of 
which exceeds 406,4 mm, of iron or steel  
– Line pipe of a kind used for oil or gas pipelines  
7305 11 00  – –  Longitudinally submerged arc welded  0  A  
7305 12 00  – –  Other, longitudinally welded  0  A  
7305 19 00  – –  Other  0  A  
7305 20 00  –  Casing of a kind used in drilling for oil or gas  0  A  
– Other, welded  
7305 31 00  – –  Longitudinally welded  0  A  
7305 39 00  – –  Other  0  A  
7305 90 00  –  Other  0  A  
7306  Other tubes, pipes and hollow profiles (for example, open seam 
or welded, riveted or similarly closed), of iron or steel  
– Line pipe of a kind used for oil or gas pipelines  
7306 11  – –  Welded, of stainless steel  
7306 11 10  – – –  Longitudinally welded  0  A  
7306 11 90  – – –  Spirally welded  0  A  
7306 19  – –  Other  
7306 19 10  – – –  Longitudinally welded  0  A  
7306 19 90  – – –  Spirally welded  0  A  
– Casing and tubing of a kind used in drilling for oil or gas  
7306 21 00  – –  Welded, of stainless steel  0  AEN  12.6.2020 Official Journal of the European Union L 186/525
 
CN 2012  Description  Base rate  Category  Comment  
7306 29 00  – –  Other  0  A  
7306 30  –  Other, welded, of circular cross-section, of iron or non-alloy 
steel  
– –  Precision tubes, with a wall thickness  
7306 30 11  – – –  Not exceeding 2 mm  0  A  
7306 30 19  – – –  Exceeding 2 mm  0  A  
– –  Other  
– – –  Threaded or threadable tubes (gas pipe)  
7306 30 41  – – – –  Plated or coated with zinc  0  A  
7306 30 49  – – – –  Other  0  A  
– – –  Other, of an external diameter  
– – – –  Not exceeding 168,3 mm  
7306 30 72  – – – – –  Plated or coated with zinc  0  A  
7306 30 77  – – – – –  Other  0  A  
7306 30 80  – – – –  Exceeding 168,3 mm but not exceeding 406,4 mm  0  A  
7306 40  –  Other, welded, of circular cross-section, of stainless steel  
7306 40 20  – –  Cold-drawn or cold-rolled (cold-reduced)  0  A  
7306 40 80  – –  Other  0  A  
7306 50  –  Other, welded, of circular cross-section, of other alloy steel  
7306 50 20  – –  Precision tubes  0  A  
7306 50 80  – –  Other  0  A  
– Other, welded, of non-circular cross-section  
7306 61  – –  Of square or rectangular cross-section  
7306 61 10  – – –  Of stainless steel  0  A  
– – –  Other  
7306 61 92  – – – –  With a wall thickness not exceeding 2 mm  0  A  
7306 61 99  – – – –  With a wall thickness exceeding 2 mm  0  A  
7306 69  – –  Of other non-circular cross-section  
7306 69 10  – – –  Of stainless steel  0  A  
7306 69 90  – – –  Other  0  A  
7306 90 00  –  Other  0  A  
7307  Tube or pipe fittings (for example, couplings, elbows, sleeves, of 
iron or steel)  
– Cast fittings  
7307 11  – –  Of non-malleable cast iron  
7307 11 10  – – –  Of a kind used in pressure systems  3,7  A  
7307 11 90  – – –  Other  3,7  AEN  L 186/526 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7307 19  – –  Other  
7307 19 10  – – –  Of malleable cast iron  3,7  A  
7307 19 90  – – –  Other  3,7  A  
– Other, of stainless steel  
7307 21 00  – –  Flanges  3,7  A  
7307 22  – –  Threaded elbows, bends and sleeves  
7307 22 10  – – –  Sleeves  0  A  
7307 22 90  – – –  Elbows and bends  3,7  A  
7307 23  – –  Butt welding fittings  
7307 23 10  – – –  Elbows and bends  3,7  A  
7307 23 90  – – –  Other  3,7  A  
7307 29  – –  Other  
7307 29 10  – – –  Threaded  3,7  A  
7307 29 80  – – –  Other  3,7  A  
– Other  
7307 91 00  – –  Flanges  3,7  A  
7307 92  – –  Threaded elbows, bends and sleeves  
7307 92 10  – – –  Sleeves  0  A  
7307 92 90  – – –  Elbows and bends  3,7  A  
7307 93  – –  Butt welding fittings  
– – –  With greatest external diameter not exceeding 609,6 mm  
7307 93 11  – – – –  Elbows and bends  3,7  A  
7307 93 19  – – – –  Other  3,7  A  
– – –  With greatest external diameter exceeding 609,6 mm  
7307 93 91  – – – –  Elbows and bends  3,7  A  
7307 93 99  – – – –  Other  3,7  A  
7307 99  – –  Other  
7307 99 10  – – –  Threaded  3,7  A  
7307 99 80  – – –  Other  3,7  A  
7308  Structures (excluding prefabricated buildings of heading 9406) 
and parts of structures (for example, bridges and bridge- 
sections, lock-gates, towers, lattice masts, roofs, roofing frame ­
works, doors and windows and their frames and thresholds for 
doors, shutters, balustrades, pillars and columns), of iron or steel; 
plates, rods, angles, shapes, sections, tubes and the like, prepared 
for use in structures, of iron or steel  
7308 10 00  –  Bridges and bridge-sections  0  AEN  12.6.2020 Official Journal of the European Union L 186/527
 
CN 2012  Description  Base rate  Category  Comment  
7308 20 00  –  Towers and lattice masts  0  A  
7308 30 00  –  Doors, windows and their frames and thresholds for doors  0  A  
7308 40 00  –  Equipment for scaffolding, shuttering, propping or pit-propping  0  A  
7308 90  –  Other  
– –  Solely or principally of sheet  
7308 90 51  – – –  Panels comprising two walls of profiled (ribbed) sheet with 
an insulating core  0 A  
7308 90 59  – – –  Other  0  A  
7308 90 98  – –  Other  0  A  
7309 00  Reservoirs, tanks, vats and similar containers for any material 
(other than compressed or liquefied gas), of iron or steel, of a 
capacity exceeding 300 l, whether or not lined or heat-insulated, 
but not fitted with mechanical or thermal equipment  
7309 00 10  –  For gases (other than compressed or liquefied gas)  2,2  A  
– For liquids  
7309 00 30  – –  Lined or heat-insulated  2,2  A  
– –  Other, of a capacity  
7309 00 51  – – –  Exceeding 100 000 l  2,2  A  
7309 00 59  – – –  Not exceeding 100 000 l  2,2  A  
7309 00 90  –  For solids  2,2  A  
7310  Tanks, casks, drums, cans, boxes and similar containers, for any 
material (other than compressed or liquefied gas), of iron or steel, 
of a capacity not exceeding 300 l, whether or not lined or heat- 
insulated, but not fitted with mechanical or thermal equipment  
7310 10 00  –  Of a capacity of 50 l or more  2,7  A  
– Of a capacity of less than 50 l  
7310 21  – –  Cans which are to be closed by soldering or crimping  
7310 21 11  – – –  Cans of a kind used for preserving food  2,7  A  
7310 21 19  – – –  Cans of a kind used for preserving drink  2,7  A  
– – –  Other, with a wall thickness of  
7310 21 91  – – – –  Less than 0,5 mm  2,7  A  
7310 21 99  – – – –  0,5 mm or more  2,7  A  
7310 29  – –  Other  
7310 29 10  – – –  With a wall thickness of less than 0,5 mm  2,7  A  
7310 29 90  – – –  With a wall thickness of 0,5 mm or more  2,7  AEN  L 186/528 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7311 00  Containers for compressed or liquefied gas, of iron or steel  
– Seamless  
– –  For a pressure of 165 bar or more, of a capacity of  
7311 00 11  – – –  Less than 20 l  2,7  A  
7311 00 13  – – –  20 l or more but not more than 50 l  2,7  A  
7311 00 19  – – –  More than 50 l  2,7  A  
7311 00 30  – –  Other  2,7  A  
– Other, of a capacity of  
7311 00 91  – –  Less than 1 000 l  2,7  A  
7311 00 99  –  –1 000 l or more  2,7  A  
7312  Stranded wire, ropes, cables, plaited bands, slings and the like, of 
iron or steel, not electrically insulated  
7312 10  –  Stranded wire, ropes and cables  
7312 10 20  – –  Of stainless steel  0  A  
– –  Other, with a maximum cross-sectional dimension  
– – –  Not exceeding 3 mm  
7312 10 41  – – – –  Plated or coated with copper-zinc alloys (brass)  0  A  
7312 10 49  – – – –  Other  0  A  
– – –  Exceeding 3 mm  
– – – –  Stranded wire  
7312 10 61  – – – – –  Not coated  0  A  
– – – – –  Coated  
7312 10 65  – – – – – –  Plated or coated with zinc  0  A  
7312 10 69  – – – – – –  Other  0  A  
– – – –  Ropes and cables (including locked coil ropes)  
– – – – –  Not coated or only plated or coated with zinc, with a 
maximum cross-sectional dimension  
7312 10 81  – – – – – –  Exceeding 3 mm but not exceeding 12 mm  0  A  
7312 10 83  – – – – – –  Exceeding 12 mm but not exceeding 24 mm  0  A  
7312 10 85  – – – – – –  Exceeding 24 mm but not exceeding 48 mm  0  A  
7312 10 89  – – – – – –  Exceeding 48 mm  0  A  
7312 10 98  – – – – –  Other  0  A  
7312 90 00  –  Other  0  A  
7313 00 00  Barbed wire of iron or steel; twisted hoop or single flat wire, 
barbed or not, and loosely twisted double wire, of a kind used 
for fencing, of iron or steel  0 AEN  12.6.2020 Official Journal of the European Union L 186/529
 
CN 2012  Description  Base rate  Category  Comment  
7314  Cloth (including endless bands), grill, netting and fencing, of iron 
or steel wire; expanded metal of iron or steel  
– Woven cloth  
7314 12 00  – –  Endless bands for machinery, of stainless steel  0  A  
7314 14 00  – –  Other woven cloth, of stainless steel  0  A  
7314 19 00  – –  Other  0  A  
7314 20  –  Grill, netting and fencing, welded at the intersection, of wire 
with a maximum cross-sectional dimension of 3 mm or more 
and having a mesh size of 100 cm  2 or more  
7314 20 10  – –  Of ribbed wire  0  A  
7314 20 90  – –  Other  0  A  
– Other grill, netting and fencing, welded at the intersection  
7314 31 00  – –  Plated or coated with zinc  0  A  
7314 39 00  – –  Other  0  A  
– Other cloth, grill, netting and fencing  
7314 41 00  – –  Plated or coated with zinc  0  A  
7314 42 00  – –  Coated with plastics  0  A  
7314 49 00  – –  Other  0  A  
7314 50 00  –  Expanded metal  0  A  
7315  Chain and parts thereof, of iron or steel  
– Articulated link chain and parts thereof  
7315 11  – –  Roller chain  
7315 11 10  – – –  Of a kind used for cycles and motorcycles  2,7  A  
7315 11 90  – – –  Other  2,7  A  
7315 12 00  – –  Other chain  2,7  A  
7315 19 00  – –  Parts  2,7  A  
7315 20 00  –  Skid chain  2,7  A  
– Other chain  
7315 81 00  – –  Stud-link  2,7  A  
7315 82 00  – –  Other, welded link  2,7  A  
7315 89 00  – –  Other  2,7  A  
7315 90 00  –  Other parts  2,7  A  
7316 00 00  Anchors, grapnels and parts thereof, of iron or steel  2,7  A  
7317 00  Nails, tacks, drawing pins, corrugated nails, staples (other than 
those of heading 8305) and similar articles, of iron or steel, 
whether or not with heads of other material, but excluding 
such articles with heads of copper  
– Cold-pressed from wire  
7317 00 20  – –  Nails in strips or coils  0  AEN  L 186/530 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7317 00 60  – –  Other  0  A  
7317 00 80  –  Other  0  A  
7318  Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, 
cotter pins, washers (including spring washers) and similar 
articles, of iron or steel  
– Threaded articles  
7318 11 00  – –  Coach screws  3,7  A  
7318 12  – –  Other wood screws  
7318 12 10  – – –  Of stainless steel  3,7  A  
7318 12 90  – – –  Other  3,7  A  
7318 13 00  – –  Screw hooks and screw rings  3,7  A  
7318 14  – –  Self-tapping screws  
7318 14 10  – – –  Of stainless steel  3,7  A  
– – –  Other  
7318 14 91  – – – –  Spaced-thread screws  3,7  A  
7318 14 99  – – – –  Other  3,7  A  
7318 15  – –  Other screws and bolts, whether or not with their nuts or 
washers  
7318 15 10  – – –  Screws, turned from bars, rods, profiles, or wire, of solid 
section, of a shank thickness not exceeding 6 mm  3,7  A  
– – –  Other  
7318 15 20  – – – –  For fixing railway track construction material  3,7  A  
– – – –  Other  
– – – – –  Without heads  
7318 15 30  – – – – – –  Of stainless steel  3,7  A  
– – – – – –  Other, with a tensile strength  
7318 15 41  – – – – – – –  Of less than 800 MPa  3,7  A  
7318 15 49  – – – – – – –  Of 800 MPa or more  3,7  A  
– – – – –  With heads  
– – – – – –  Slotted and cross-recessed screws  
7318 15 51  – – – – – – –  Of stainless steel  3,7  A  
7318 15 59  – – – – – – –  Other  3,7  A  
– – – – – –  Hexagon socket head screws  
7318 15 61  – – – – – – –  Of stainless steel  3,7  A  
7318 15 69  – – – – – – –  Other  3,7  A  
– – – – – –  Hexagon bolts  
7318 15 70  – – – – – – –  Of stainless steel  3,7  A  
– – – – – – –  Other, with a tensile strength  
7318 15 81  – – – – – – – –  Of less than 800 MPa  3,7  AEN  12.6.2020 Official Journal of the European Union L 186/531
 
CN 2012  Description  Base rate  Category  Comment  
7318 15 89  – – – – – – – –  Of 800 MPa or more  3,7  A  
7318 15 90  – – – – – –  Other  3,7  A  
7318 16  – –  Nuts  
7318 16 10  – – –  Turned from bars, rods, profiles, or wire, of solid section, of 
a hole diameter not exceeding 6 mm  3,7  A  
– – –  Other  
7318 16 30  – – – –  Of stainless steel  3,7  A  
– – – –  Other  
7318 16 50  – – – – –  Self-locking nuts  3,7  A  
– – – – –  Other, with an inside diameter  
7318 16 91  – – – – – –  Not exceeding 12 mm  3,7  A  
7318 16 99  – – – – – –  Exceeding 12 mm  3,7  A  
7318 19 00  – –  Other  3,7  A  
– Non-threaded articles  
7318 21 00  – –  Spring washers and other lock washers  3,7  A  
7318 22 00  – –  Other washers  3,7  A  
7318 23 00  – –  Rivets  3,7  A  
7318 24 00  – –  Cotters and cotter pins  3,7  A  
7318 29 00  – –  Other  3,7  A  
7319  Sewing needles, knitting needles, bodkins, crochet hooks, 
embroidery stilettos and similar articles, for use in the hand, of 
iron or steel; safety pins and other pins of iron or steel, not 
elsewhere specified or included  
7319 40 00  –  Safety pins and other pins  2,7  A  
7319 90  –  Other  
7319 90 10  – –  Sewing, darning or embroidery needles  2,7  A  
7319 90 90  – –  Other  2,7  A  
7320  Springs and leaves for springs, of iron or steel  
7320 10  –  Leaf-springs and leaves therefor  
– –  Hot-worked  
7320 10 11  – – –  Laminated springs and leaves therefor  2,7  A  
7320 10 19  – – –  Other  2,7  A  
7320 10 90  – –  Other  2,7  A  
7320 20  –  Helical springs  
7320 20 20  – –  Hot-worked  2,7  A  
– –  Other  
7320 20 81  – – –  Coil compression springs  2,7  A  
7320 20 85  – – –  Coil tension springs  2,7  AEN  L 186/532 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7320 20 89  – – –  Other  2,7  A  
7320 90  –  Other  
7320 90 10  – –  Flat spiral springs  2,7  A  
7320 90 30  – –  Discs springs  2,7  A  
7320 90 90  – –  Other  2,7  A  
7321  Stoves, ranges, grates, cookers (including those with subsidiary 
boilers for central heating), barbecues, braziers, gas rings, plate 
warmers and similar non-electric domestic appliances, and parts 
thereof, of iron or steel  
– Cooking appliances and plate warmers  
7321 11  – –  For gas fuel or for both gas and other fuels  
7321 11 10  – – –  With oven, including separate ovens  2,7  A  
7321 11 90  – – –  Other  2,7  A  
7321 12 00  – –  For liquid fuel  2,7  A  
7321 19 00  – –  Other, including appliances for solid fuel  2,7  A  
– Other appliances  
7321 81 00  – –  For gas fuel or for both gas and other fuels  2,7  A  
7321 82 00  – –  For liquid fuel  2,7  A  
7321 89 00  – –  Other, including appliances for solid fuel  2,7  A  
7321 90 00  –  Parts  2,7  A  
7322  Radiators for central heating, not electrically heated, and parts 
thereof, of iron or steel; air heaters and hot-air distributors 
(including distributors which can also distribute fresh or 
conditioned air), not electrically heated, incorporating a motor- 
driven fan or blower, and parts thereof, of iron or steel  
– Radiators and parts thereof  
7322 11 00  – –  Of cast iron  3,2  A  
7322 19 00  – –  Other  3,2  A  
7322 90 00  –  Other  3,2  A  
7323  Table, kitchen or other household articles and parts thereof, of 
iron or steel; iron or steel wool; pot scourers and scouring or 
polishing pads, gloves and the like, of iron or steel  
7323 10 00  –  Iron or steel wool; pot scourers and scouring or polishing pads, 
gloves and the like  3,2  A  
– Other  
7323 91 00  – –  Of cast iron, not enamelled  3,2  A  
7323 92 00  – –  Of cast iron, enamelled  3,2  A  
7323 93 00  – –  Of stainless steel  3,2  A  
7323 94 00  – –  Of iron (other than cast iron) or steel, enamelled  3,2  A  
7323 99 00  – –  Other  3,2  AEN  12.6.2020 Official Journal of the European Union L 186/533
 
CN 2012  Description  Base rate  Category  Comment  
7324  Sanitary ware and parts thereof, of iron or steel  
7324 10 00  –  Sinks and washbasins, of stainless steel  2,7  A  
– Baths  
7324 21 00  – –  Of cast iron, whether or not enamelled  3,2  A  
7324 29 00  – –  Other  3,2  A  
7324 90 00  –  Other, including parts  3,2  A  
7325  Other cast articles of iron or steel  
7325 10  –  Of non-malleable cast iron  
7325 10 50  – –  Surface and valve boxes  1,7  A  
– –  Other  
7325 10 92  – – –  For sewage, water, etc., systems  1,7  A  
7325 10 99  – – –  Other  1,7  A  
– Other  
7325 91 00  – –  Grinding balls and similar articles for mills  2,7  A  
7325 99  – –  Other  
7325 99 10  – – –  Of malleable cast iron  2,7  A  
7325 99 90  – – –  Other  2,7  A  
7326  Other articles of iron or steel  
– Forged or stamped, but not further worked  
7326 11 00  – –  Grinding balls and similar articles for mills  2,7  A  
7326 19  – –  Other  
7326 19 10  – – –  Open-die forged  2,7  A  
7326 19 90  – – –  Other  2,7  A  
7326 20 00  –  Articles of iron or steel wire  2,7  A  
7326 90  –  Other  
7326 90 30  – –  Ladders and steps  2,7  A  
7326 90 40  – –  Pallets and similar platforms for handling goods  2,7  A  
7326 90 50  – –  Reels for cables, piping and the like  2,7  A  
7326 90 60  – –  Non-mechanical ventilators, guttering, hooks and like articles 
used in the building industry  2,7  A  
– –  Other articles of iron or steel  
7326 90 92  – – –  Open-die forged  2,7  A  
7326 90 94  – – –  Closed-die forged  2,7  A  
7326 90 96  – – –  Sintered  2,7  A  
7326 90 98  – – –  Other  2,7  A  
74  CHAPTER 74 - COPPER AND ARTICLES THEREOF  
7401 00 00  Copper mattes; cement copper (precipitated copper)  0  AEN  L 186/534 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7402 00 00  Unrefined copper; copper anodes for electrolytic refining  0  A  
7403  Refined copper and copper alloys, unwrought  
– Refined copper  
7403 11 00  – –  Cathodes and sections of cathodes  0  A  
7403 12 00  – –  Wire-bars  0  A  
7403 13 00  – –  Billets  0  A  
7403 19 00  – –  Other  0  A  
– Copper alloys  
7403 21 00  – –  Copper-zinc base alloys (brass)  0  A  
7403 22 00  – –  Copper-tin base alloys (bronze)  0  A  
7403 29 00  – –  Other copper alloys (other than master alloys of 
heading 7405)  0 A  
7404 00  Copper waste and scrap  
7404 00 10  –  Of refined copper  0  A  
– Of copper alloys  
7404 00 91  – –  Of copper-zinc base alloys (brass)  0  A  
7404 00 99  – –  Other  0  A  
7405 00 00  Master alloys of copper  0  A  
7406  Copper powders and flakes  
7406 10 00  –  Powders of non-lamellar structure  0  A  
7406 20 00  –  Powders of lamellar structure; flakes  0  A  
7407  Copper bars, rods and profiles  
7407 10 00  –  Of refined copper  4,8  B3  
– Of copper alloys  
7407 21  – –  Of copper-zinc base alloys (brass)  
7407 21 10  – – –  Bars and rods  4,8  B3  
7407 21 90  – – –  Profiles  4,8  B3  
7407 29 00  – –  Other  4,8  B3  
7408  Copper wire  
– Of refined copper  
7408 11 00  – –  Of which the maximum cross-sectional dimension 
exceeds 6 mm  4,8  B3  
7408 19  – –  Other  
7408 19 10  – – –  Of which the maximum cross-sectional dimension 
exceeds 0,5 mm  4,8  B3  
7408 19 90  – – –  Of which the maximum cross-sectional dimension does not 
exceed 0,5 mm  4,8  B3  
– Of copper alloys  
7408 21 00  – –  Of copper-zinc base alloys (brass)  4,8  AEN  12.6.2020 Official Journal of the European Union L 186/535
 
CN 2012  Description  Base rate  Category  Comment  
7408 22 00  – –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  4,8  B3  
7408 29 00  – –  Other  4,8  B3  
7409  Copper plates, sheets and strip, of a thickness 
exceeding 0,15 mm  
– Of refined copper  
7409 11 00  – –  In coils  4,8  B3  
7409 19 00  – –  Other  4,8  B3  
– Of copper-zinc base alloys (brass)  
7409 21 00  – –  In coils  4,8  B3  
7409 29 00  – –  Other  4,8  B3  
– Of copper-tin base alloys (bronze)  
7409 31 00  – –  In coils  4,8  B3  
7409 39 00  – –  Other  4,8  B3  
7409 40 00  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc 
base alloys (nickel silver)  4,8  B3  
7409 90 00  –  Of other copper alloys  4,8  B3  
7410  Copper foil (whether or not printed or backed with paper, paper ­
board, plastics or similar backing materials) of a thickness 
(excluding any backing) not exceeding 0,15 mm  
– Not backed  
7410 11 00  – –  Of refined copper  5,2  B3  
7410 12 00  – –  Of copper alloys  5,2  B3  
– Backed  
7410 21 00  – –  Of refined copper  5,2  B3  
7410 22 00  – –  Of copper alloys  5,2  B3  
7411  Copper tubes and pipes  
7411 10  –  Of refined copper  
7411 10 10  – –  Straight  4,8  B3  
7411 10 90  – –  Other  4,8  A  
– Of copper alloys  
7411 21  – –  Of copper-zinc base alloys (brass)  
7411 21 10  – – –  Straight  4,8  B3  
7411 21 90  – – –  Other  4,8  B3  
7411 22 00  – –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  4,8  B3  
7411 29 00  – –  Other  4,8  B3  
7412  Copper tube or pipe fittings (for example, couplings, elbows, 
sleeves)  
7412 10 00  –  Of refined copper  5,2  B3EN  L 186/536 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7412 20 00  –  Of copper alloys  5,2  B3  
7413 00 00  Stranded wire, cables, plaited bands and the like, of copper, not 
electrically insulated  5,2  B3  
7415  Nails, tacks, drawing pins, staples (other than those of 
heading 8305) and similar articles, of copper or of iron or 
steel with heads of copper; screws, bolts, nuts, screw hooks, 
rivets, cotters, cotter pins, washers (including spring washers) 
and similar articles, of copper  
7415 10 00  –  Nails and tacks, drawing pins, staples and similar articles  4  A  
– Other articles, not threaded  
7415 21 00  – –  Washers (including spring washers)  3  A  
7415 29 00  – –  Other  3  A  
– Other threaded articles  
7415 33 00  – –  Screws; bolts and nuts  3  A  
7415 39 00  – –  Other  3  A  
7418  Table, kitchen or other household articles and parts thereof, of 
copper; pot scourers and scouring or polishing pads, gloves and 
the like, of copper; sanitary ware and parts thereof, of copper  
7418 10  –  Table, kitchen or other household articles and parts thereof; pot 
scourers and scouring or polishing pads, gloves and the like  
7418 10 10  – –  Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof  4 A  
7418 10 90  – –  Other  3  A  
7418 20 00  –  Sanitary ware and parts thereof  3  A  
7419  Other articles of copper  
7419 10 00  –  Chain and parts thereof  3  A  
– Other  
7419 91 00  – –  Cast, moulded, stamped or forged, but not further worked  3  A  
7419 99  – –  Other  
7419 99 10  – – –  Cloth (including endless bands), grill and netting, of wire of 
which no cross-sectional dimension exceeds 6 mm; 
expanded metal  4,3  A  
7419 99 30  – – –  Springs  4  A  
7419 99 90  – – –  Other  3  A  
75  CHAPTER 75 - NICKEL AND ARTICLES THEREOF  
7501  Nickel mattes, nickel oxide sinters and other intermediate 
products of nickel metallurgy  
7501 10 00  –  Nickel mattes  0  A  
7501 20 00  –  Nickel oxide sinters and other intermediate products of nickel 
metallurgy  0 A  
7502  Unwrought nickel  
7502 10 00  –  Nickel, not alloyed  0  A  
7502 20 00  –  Nickel alloys  0  AEN  12.6.2020 Official Journal of the European Union L 186/537
 
CN 2012  Description  Base rate  Category  Comment  
7503 00  Nickel waste and scrap  
7503 00 10  –  Of nickel, not alloyed  0  A  
7503 00 90  –  Of nickel alloys  0  A  
7504 00 00  Nickel powders and flakes  0  A  
7505  Nickel bars, rods, profiles and wire  
– Bars, rods and profiles  
7505 11 00  – –  Of nickel, not alloyed  0  A  
7505 12 00  – –  Of nickel alloys  2,9  A  
– Wire  
7505 21 00  – –  Of nickel, not alloyed  0  A  
7505 22 00  – –  Of nickel alloys  2,9  A  
7506  Nickel plates, sheets, strip and foil  
7506 10 00  –  Of nickel, not alloyed  0  A  
7506 20 00  –  Of nickel alloys  3,3  A  
7507  Nickel tubes, pipes and tube or pipe fittings (for example, coup ­
lings, elbows, sleeves)  
– Tubes and pipes  
7507 11 00  – –  Of nickel, not alloyed  0  A  
7507 12 00  – –  Of nickel alloys  0  A  
7507 20 00  –  Tube or pipe fittings  2,5  A  
7508  Other articles of nickel  
7508 10 00  –  Cloth, grill and netting, of nickel wire  0  A  
7508 90 00  –  Other  0  A  
76  CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF  
7601  Unwrought aluminium  
7601 10 00  –  Aluminium, not alloyed  3  A  
7601 20  –  Aluminium alloys  
7601 20 10  – –  Primary  6  B3  
– –  Secondary  
7601 20 91  – – –  In ingots or in liquid state  6  B3  
7601 20 99  – – –  Other  6  B3  
7602 00  Aluminium waste and scrap  
– Waste  
7602 00 11  – –  Turnings, shavings, chips, milling waste, sawdust and filings; 
waste of coloured, coated or bonded sheets and foil, of a 
thickness (excluding any backing) not exceeding 0,2 mm  0 A  
7602 00 19  – –  Other (including factory rejects)  0  A  
7602 00 90  –  Scrap  0  AEN  L 186/538 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7603  Aluminium powders and flakes  
7603 10 00  –  Powders of non-lamellar structure  5  B3  
7603 20 00  –  Powders of lamellar structure; flakes  5  B3  
7604  Aluminium bars, rods and profiles  
7604 10  –  Of aluminium, not alloyed  
7604 10 10  – –  Bars and rods  7,5  A  
7604 10 90  – –  Profiles  7,5  A  
– Of aluminium alloys  
7604 21 00  – –  Hollow profiles  7,5  A  
7604 29  – –  Other  
7604 29 10  – – –  Bars and rods  7,5  A  
7604 29 90  – – –  Profiles  7,5  A  
7605  Aluminium wire  
– Of aluminium, not alloyed  
7605 11 00  – –  Of which the maximum cross-sectional dimension 
exceeds 7 mm  7,5  A  
7605 19 00  – –  Other  7,5  B7  
– Of aluminium alloys  
7605 21 00  – –  Of which the maximum cross-sectional dimension 
exceeds 7 mm  7,5  B7  
7605 29 00  – –  Other  7,5  A  
7606  Aluminium plates, sheets and strip, of a thickness 
exceeding 0,2 mm  
– Rectangular (including square)  
7606 11  – –  Of aluminium, not alloyed  
7606 11 10  – – –  Painted, varnished or coated with plastics  7,5  B7  
– – –  Other, of a thickness of  
7606 11 91  – – – –  Less than 3 mm  7,5  B7  
7606 11 93  – – – –  Not less than 3 mm but less than 6 mm  7,5  B7  
7606 11 99  – – – –  Not less than 6 mm  7,5  A  
7606 12  – –  Of aluminium alloys  
7606 12 20  – – –  Painted, varnished or coated with plastics  7,5  B7  
– – –  Other, of a thickness of  
7606 12 92  – – – –  Less than 3 mm  7,5  B7  
7606 12 93  – – – –  Not less than 3 mm but less than 6 mm  7,5  B7  
7606 12 99  – – – –  Not less than 6 mm  7,5  B7  
– Other  
7606 91 00  – –  Of aluminium, not alloyed  7,5  B7EN  12.6.2020 Official Journal of the European Union L 186/539
 
CN 2012  Description  Base rate  Category  Comment  
7606 92 00  – –  Of aluminium alloys  7,5  A  
7607  Aluminium foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials) of a thickness 
(excluding any backing) not exceeding 0,2 mm  
– Not backed  
7607 11  – –  Rolled but not further worked  
– – –  Of a thickness of less than 0,021 mm  
7607 11 11  – – – –  In rolls of a weight not exceeding 10 kg  7,5  B7  
7607 11 19  – – – –  Other  7,5  B7  
7607 11 90  – – –  Of a thickness of not less than 0,021 mm but not more 
than 0,2 mm  7,5  B7  
7607 19  – –  Other  
7607 19 10  – – –  Of a thickness of less than 0,021 mm  7,5  A  
7607 19 90  – – –  Of a thickness of not less than 0,021 mm but not more 
than 0,2 mm  7,5  B7  
7607 20  –  Backed  
7607 20 10  – –  Of a thickness (excluding any backing) of less than 0,021 mm  10  B7  
7607 20 90  – –  Of a thickness (excluding any backing) of not less 
than 0,021 mm but not more than 0,2 mm  7,5  A  
7608  Aluminium tubes and pipes  
7608 10 00  –  Of aluminium, not alloyed  7,5  B7  
7608 20  –  Of aluminium alloys  
7608 20 20  – –  Welded  7,5  B7  
– –  Other  
7608 20 81  – – –  Not further worked than extruded  7,5  A  
7608 20 89  – – –  Other  7,5  A  
7609 00 00  Aluminium tube or pipe fittings (for example, couplings, elbows, 
sleeves)  5,9  A  
7610  Aluminium structures (excluding prefabricated buildings of 
heading 9406) and parts of structures (for example, bridges 
and bridge-sections, towers, lattice masts, roofs, roofing frame ­
works, doors and windows and their frames and thresholds for 
doors, balustrades, pillars and columns); aluminium plates, rods, 
profiles, tubes and the like, prepared for use in structures  
7610 10 00  –  Doors, windows and their frames and thresholds for doors  6  B3  
7610 90  –  OtherEN  L 186/540 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
7610 90 10  – –  Bridges and bridge-sections, towers and lattice masts  7  B7  
7610 90 90  – –  Other  6  B3  
7611 00 00  Aluminium reservoirs, tanks, vats and similar containers, for any 
material (other than compressed or liquefied gas), of a capacity 
exceeding 300 litres, whether or not lined or heat-insulated, but 
not fitted with mechanical or thermal equipment  6 B3  
7612  Aluminium casks, drums, cans, boxes and similar containers 
(including rigid or collapsible tubular containers), for any 
material (other than compressed or liquefied gas), of a capacity 
not exceeding 300 litres, whether or not lined or heat-insulated, 
but not fitted with mechanical or thermal equipment  
7612 10 00  –  Collapsible tubular containers  6  B3  
7612 90  –  Other  
7612 90 20  – –  Containers of a kind used for aerosols  6  B3  
7612 90 90  – –  Other  6  B3  
7613 00 00  Aluminium containers for compressed or liquefied gas  6  B3  
7614  Stranded wire, cables, plaited bands and the like, of aluminium, 
not electrically insulated  
7614 10 00  –  With steel core  6  B3  
7614 90 00  –  Other  6  B3  
7615  Table, kitchen or other household articles and parts thereof, of 
aluminium; pot scourers and scouring or polishing pads, gloves 
and the like, of aluminium; sanitary ware and parts thereof, of 
aluminium  
7615 10  –  Table, kitchen or other household articles and parts thereof; pot 
scourers and scouring or polishing pads, gloves and the like  
7615 10 10  – –  Cast  6  B3  
7615 10 90  – –  Other  6  B3  
7615 20 00  –  Sanitary ware and parts thereof  6  B3  
7616  Other articles of aluminium  
7616 10 00  –  Nails, tacks, staples (other than those of heading 8305), screws, 
bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and 
similar articles  6 B3  
– Other  
7616 91 00  – –  Cloth, grill, netting and fencing, of aluminium wire  6  B3  
7616 99  – –  Other  
7616 99 10  – – –  Cast  6  B3  
7616 99 90  – – –  Other  6  A  
78  CHAPTER 78 - LEAD AND ARTICLES THEREOFEN  12.6.2020 Official Journal of the European Union L 186/541
 
CN 2012  Description  Base rate  Category  Comment  
7801  Unwrought lead  
7801 10 00  –  Refined lead  2,5  A  
– Other  
7801 91 00  – –  Containing by weight antimony as the principal other element  2,5  A  
7801 99  – –  Other  
7801 99 10  – – –  For refining, containing 0,02 % or more by weight of silver 
(bullion lead)  0 A  
7801 99 90  – – –  Other  2,5  A  
7802 00 00  Lead waste and scrap  0  A  
7804  Lead plates, sheets, strip and foil; lead powders and flakes  
– Plates, sheets, strip and foil  
7804 11 00  – –  Sheets, strip and foil of a thickness (excluding any backing) 
not exceeding 0,2 mm  5 A  
7804 19 00  – –  Other  5  A  
7804 20 00  –  Powders and flakes  0  A  
7806 00  Other articles of lead  
7806 00 10  –  Containers with an anti-radiation lead covering, for the 
transport or storage of radioactive materials (Euratom)  0 A  
7806 00 80  –  Other  5  A  
79  CHAPTER 79 - ZINC AND ARTICLES THEREOF  
7901  Unwrought zinc  
– Zinc, not alloyed  
7901 11 00  – –  Containing by weight 99,99 % or more of zinc  2,5  A  
7901 12  – –  Containing by weight less than 99,99 % of zinc  
7901 12 10  – – –  Containing by weight 99,95 % or more but less 
than 99,99 % of zinc  2,5  A  
7901 12 30  – – –  Containing by weight 98,5 % or more but less than 99,95 % 
of zinc  2,5  A  
7901 12 90  – – –  Containing by weight 97,5 % or more but less than 98,5 % 
of zinc  2,5  A  
7901 20 00  –  Zinc alloys  2,5  A  
7902 00 00  Zinc waste and scrap  0  A  
7903  Zinc dust, powders and flakes  
7903 10 00  –  Zinc dust  2,5  A  
7903 90 00  –  Other  2,5  A  
7904 00 00  Zinc bars, rods, profiles and wire  5  A  
7905 00 00  Zinc plates, sheets, strip and foil  5  A  
7907 00 00  Other articles of zinc  5  A  
80  CHAPTER 80 - TIN AND ARTICLES THEREOFEN  L 186/542 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8001  Unwrought tin  
8001 10 00  –  Tin, not alloyed  0  A  
8001 20 00  –  Tin alloys  0  A  
8002 00 00  Tin waste and scrap  0  A  
8003 00 00  Tin bars, rods, profiles and wire  0  A  
8007 00  Other articles of tin  
8007 00 10  –  Plates, sheets and strip, of a thickness exceeding 0,2 mm  0  A  
8007 00 80  –  Other  0  A  
81  CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES 
THEREOF  
8101  Tungsten (wolfram) and articles thereof, including waste and scrap  
8101 10 00  –  Powders  5  A  
– Other  
8101 94 00  – –  Unwrought tungsten, including bars and rods obtained simply 
by sintering  5 A  
8101 96 00  – –  Wire  6  A  
8101 97 00  – –  Waste and scrap  0  A  
8101 99  – –  Other  
8101 99 10  – – –  Bars and rods, other than those obtained simply by sintering, 
profiles, plates, sheets, strip and foil  6 A  
8101 99 90  – – –  Other  7  A  
8102  Molybdenum and articles thereof, including waste and scrap  
8102 10 00  –  Powders  4  A  
– Other  
8102 94 00  – –  Unwrought molybdenum, including bars and rods obtained 
simply by sintering  3 A  
8102 95 00  – –  Bars and rods, other than those obtained simply by sintering, 
profiles, plates, sheets, strip and foil  5 A  
8102 96 00  – –  Wire  6,1  A  
8102 97 00  – –  Waste and scrap  0  A  
8102 99 00  – –  Other  7  A  
8103  Tantalum and articles thereof, including waste and scrap  
8103 20 00  –  Unwrought tantalum, including bars and rods obtained simply 
by sintering; powders  0 A  
8103 30 00  –  Waste and scrap  0  A  
8103 90  –  Other  
8103 90 10  – –  Bars and rods, other than those obtained simply by sintering, 
profiles, wire, plates, sheets, strip and foil  3 A  
8103 90 90  – –  Other  4  AEN  12.6.2020 Official Journal of the European Union L 186/543
 
CN 2012  Description  Base rate  Category  Comment  
8104  Magnesium and articles thereof, including waste and scrap  
– Unwrought magnesium  
8104 11 00  – –  Containing at least 99,8 % by weight of magnesium  5,3  A  
8104 19 00  – –  Other  4  A  
8104 20 00  –  Waste and scrap  0  A  
8104 30 00  –  Raspings, turnings and granules, graded according to size; 
powders  4 A  
8104 90 00  –  Other  4  A  
8105  Cobalt mattes and other intermediate products of cobalt metal ­
lurgy; cobalt and articles thereof, including waste and scrap  
8105 20 00  –  Cobalt mattes and other intermediate products of cobalt metal ­
lurgy; unwrought cobalt; powders  0 A  
8105 30 00  –  Waste and scrap  0  A  
8105 90 00  –  Other  3  A  
8106 00  Bismuth and articles thereof, including waste and scrap  
8106 00 10  –  Unwrought bismuth; waste and scrap; powders  0  A  
8106 00 90  –  Other  2  A  
8107  Cadmium and articles thereof, including waste and scrap  
8107 20 00  –  Unwrought cadmium; powders  3  A  
8107 30 00  –  Waste and scrap  0  A  
8107 90 00  –  Other  4  A  
8108  Titanium and articles thereof, including waste and scrap  
8108 20 00  –  Unwrought titanium; powders  5  A  
8108 30 00  –  Waste and scrap  5  A  
8108 90  –  Other  
8108 90 30  – –  Bars, rods, profiles and wire  7  A  
8108 90 50  – –  Plates, sheets, strip and foil  7  A  
8108 90 60  – –  Tubes and pipes  7  A  
8108 90 90  – –  Other  7  A  
8109  Zirconium and articles thereof, including waste and scrap  
8109 20 00  –  Unwrought zirconium; powders  5  A  
8109 30 00  –  Waste and scrap  0  A  
8109 90 00  –  Other  9  A  
8110  Antimony and articles thereof, including waste and scrap  
8110 10 00  –  Unwrought antimony; powders  7  A  
8110 20 00  –  Waste and scrap  0  AEN  L 186/544 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8110 90 00  –  Other  7  A  
8111 00  Manganese and articles thereof, including waste and scrap  
– Unwrought manganese; waste and scrap; powders  
8111 00 11  – –  Unwrought manganese; powders  0  A  
8111 00 19  – –  Waste and scrap  0  A  
8111 00 90  –  Other  5  A  
8112  Beryllium, chromium, germanium, vanadium, gallium, hafnium, 
indium, niobium (columbium), rhenium and thallium, and 
articles of these metals, including waste and scrap  
– Beryllium  
8112 12 00  – –  Unwrought; powders  0  A  
8112 13 00  – –  Waste and scrap  0  A  
8112 19 00  – –  Other  3  A  
– Chromium  
8112 21  – –  Unwrought; powders  
8112 21 10  – – –  Alloys containing more than 10 % by weight of nickel  0  A  
8112 21 90  – – –  Other  3  A  
8112 22 00  – –  Waste and scrap  0  A  
8112 29 00  – –  Other  5  A  
– Thallium  
8112 51 00  – –  Unwrought; powders  1,5  A  
8112 52 00  – –  Waste and scrap  0  A  
8112 59 00  – –  Other  3  A  
– Other  
8112 92  – –  Unwrought; waste and scrap; powders  
8112 92 10  – – –  Hafnium (celtium)  3  A  
– – –  Niobium (columbium); rhenium; gallium; indium; vanadium; 
germanium  
8112 92 21  – – – –  Waste and scrap  0  A  
– – – –  Other  
8112 92 31  – – – – –  Niobium (columbium); rhenium  3  A  
8112 92 81  – – – – –  Indium  2  A  
8112 92 89  – – – – –  Gallium  1,5  A  
8112 92 91  – – – – –  Vanadium  0  A  
8112 92 95  – – – – –  Germanium  4,5  A  
8112 99  – –  Other  
8112 99 20  – – –  Hafnium (celtium); germanium  7  A  
8112 99 30  – – –  Niobium (columbium); rhenium  9  A  
8112 99 70  – – –  Gallium; indium; vanadium  3  AEN  12.6.2020 Official Journal of the European Union L 186/545
 
CN 2012  Description  Base rate  Category  Comment  
8113 00  Cermets and articles thereof, including waste and scrap  
8113 00 20  –  Unwrought  4  A  
8113 00 40  –  Waste and scrap  0  A  
8113 00 90  –  Other  5  A  
82  CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND 
FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL  
8201  Hand tools, the following: spades, shovels, mattocks, picks, hoes, 
forks and rakes; axes, billhooks and similar hewing tools; 
secateurs and pruners of any kind; scythes, sickles, hay knives, 
hedge shears, timber wedges and other tools of a kind used in 
agriculture, horticulture or forestry  
8201 10 00  –  Spades and shovels  1,7  A  
8201 30 00  –  Mattocks, picks, hoes and rakes  1,7  A  
8201 40 00  –  Axes, billhooks and similar hewing tools  1,7  A  
8201 50 00  –  Secateurs and similar one-handed pruners and shears (including 
poultry shears)  1,7  A  
8201 60 00  –  Hedge shears, two-handed pruning shears and similar two- 
handed shears  1,7  A  
8201 90 00  –  Other hand tools of a kind used in agriculture, horticulture or 
forestry  1,7  A  
8202  Handsaws; blades for saws of all kinds (including slitting, slotting 
or toothless saw blades)  
8202 10 00  –  Handsaws  1,7  A  
8202 20 00  –  Bandsaw blades  1,7  A  
– Circular saw blades (including slitting or slotting saw blades)  
8202 31 00  – –  With working part of steel  2,7  A  
8202 39 00  – –  Other, including parts  2,7  A  
8202 40 00  –  Chainsaw blades  1,7  A  
– Other saw blades  
8202 91 00  – –  Straight saw blades, for working metal  2,7  A  
8202 99  – –  Other  
8202 99 20  – – –  For working metal  2,7  A  
8202 99 80  – – –  For working other materials  2,7  A  
8203  Files, rasps, pliers (including cutting pliers), pincers, tweezers, 
metal-cutting shears, pipe-cutters, bolt croppers, perforating 
punches and similar hand tools  
8203 10 00  –  Files, rasps and similar tools  1,7  A  
8203 20 00  –  Pliers (including cutting pliers), pincers, tweezers and similar 
tools  1,7  A  
8203 30 00  –  Metal-cutting shears and similar tools  1,7  A  
8203 40 00  –  Pipe-cutters, bolt croppers, perforating punches and similar 
tools  1,7  AEN  L 186/546 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8204  Hand-operated spanners and wrenches (including torque meter 
wrenches but not including tap wrenches); interchangeable 
spanner sockets, with or without handles  
– Hand-operated spanners and wrenches  
8204 11 00  – –  Non-adjustable  1,7  A  
8204 12 00  – –  Adjustable  1,7  A  
8204 20 00  –  Interchangeable spanner sockets, with or without handles  1,7  A  
8205  –  Hand tools (including glaziers' diamonds), not elsewhere 
specified or included; blowlamps; vices, clamps and the like, 
other than accessories for and parts of machine tools; anvils; 
portable forges; handor pedal-operated grinding wheels with 
frameworks  
8205 10 00  –  Drilling, threading or tapping tools  1,7  A  
8205 20 00  –  Hammers and sledge hammers  3,7  A  
8205 30 00  –  Planes, chisels, gouges and similar cutting tools for working 
wood  3,7  A  
8205 40 00  –  Screwdrivers  3,7  A  
– Other hand tools (including glaziers' diamonds)  
8205 51 00  – –  Household tools  3,7  A  
8205 59  – –  Other  
8205 59 10  – – –  Tools for masons, moulders, cement workers, plasterers and 
painters  3,7  A  
8205 59 80  – – –  Other  2,7  A  
8205 60 00  –  Blowlamps  2,7  A  
8205 70 00  –  Vices, clamps and the like  3,7  A  
8205 90  –  Other, including sets of articles of two or more subheadings of 
this heading  
8205 90 10  – –  Anvils; portable forges; handor pedal-operated grinding wheels 
with frameworks  2,7  A  
8205 90 90  – –  Sets of articles of two or more subheadings of this heading  3,7  A  
8206 00 00  Tools of two or more of headings 8202 to 8205, put up in sets 
for retail sale  3,7  A  
8207  Interchangeable tools for hand tools, whether or not power- 
operated, or for machine tools (for example, for pressing, 
stamping, punching, tapping, threading, drilling, boring, 
broaching, milling, turning or screw driving), including dies for 
drawing or extruding metal, and rock-drilling or earth-boring 
tools  
– Rock-drilling or earth-boring tools  
8207 13 00  – –  With working part of cermets  2,7  A  
8207 19  – –  Other, including parts  
8207 19 10  – – –  With working part of diamond or agglomerated diamond  2,7  A  
8207 19 90  – – –  Other  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/547
 
CN 2012  Description  Base rate  Category  Comment  
8207 20  –  Dies for drawing or extruding metal  
8207 20 10  – –  With working part of diamond or agglomerated diamond  2,7  A  
8207 20 90  – –  With working part of other materials  2,7  A  
8207 30  –  Tools for pressing, stamping or punching  
8207 30 10  – –  For working metal  2,7  A  
8207 30 90  – –  Other  2,7  A  
8207 40  –  Tools for tapping or threading  
– –  For working metal  
8207 40 10  – – –  Tools for tapping  2,7  A  
8207 40 30  – – –  Tools for threading  2,7  A  
8207 40 90  – –  Other  2,7  A  
8207 50  –  Tools for drilling, other than for rock-drilling  
8207 50 10  – –  With working part of diamond or agglomerated diamond  2,7  A  
– –  With working part of other materials  
8207 50 30  – – –  Masonry drills  2,7  A  
– – –  Other  
– – – –  For working metal, with working part  
8207 50 50  – – – – –  Of cermets  2,7  A  
8207 50 60  – – – – –  Of high speed steel  2,7  A  
8207 50 70  – – – – –  Of other materials  2,7  A  
8207 50 90  – – – –  Other  2,7  A  
8207 60  –  Tools for boring or broaching  
8207 60 10  – –  With working part of diamond or agglomerated diamond  2,7  A  
– –  With working part of other materials  
– – –  Tools for boring  
8207 60 30  – – – –  For working metal  2,7  A  
8207 60 50  – – – –  Other  2,7  A  
– – –  Tools for broaching  
8207 60 70  – – – –  For working metal  2,7  A  
8207 60 90  – – – –  Other  2,7  A  
8207 70  –  Tools for milling  
– –  For working metal, with working part  
8207 70 10  – – –  Of cermets  2,7  A  
– – –  Of other materials  
8207 70 31  – – – –  Shank type  2,7  A  
8207 70 37  – – – –  Other  2,7  A  
8207 70 90  – –  Other  2,7  AEN  L 186/548 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8207 80  –  Tools for turning  
– –  For working metal, with working part  
8207 80 11  – – –  Of cermets  2,7  A  
8207 80 19  – – –  Of other materials  2,7  A  
8207 80 90  – –  Other  2,7  A  
8207 90  –  Other interchangeable tools  
8207 90 10  – –  With working part of diamond or agglomerated diamond  2,7  A  
– –  With working part of other materials  
8207 90 30  – – –  Screwdriver bits  2,7  A  
8207 90 50  – – –  Gear-cutting tools  2,7  A  
– – –  Other, with working part  
– – – –  Of cermets  
8207 90 71  – – – – –  For working metal  2,7  A  
8207 90 78  – – – – –  Other  2,7  A  
– – – –  Of other materials  
8207 90 91  – – – – –  For working metal  2,7  A  
8207 90 99  – – – – –  Other  2,7  A  
8208  Knives and cutting blades, for machines or for mechanical 
appliances  
8208 10 00  –  For metalworking  1,7  A  
8208 20 00  –  For woodworking  1,7  A  
8208 30 00  –  For kitchen appliances or for machines used by the food 
industry  1,7  A  
8208 40 00  –  For agricultural, horticultural or forestry machines  1,7  A  
8208 90 00  –  Other  1,7  A  
8209 00  Plates, sticks, tips and the like for tools, unmounted, of cermets  
8209 00 20  –  Indexable inserts  2,7  A  
8209 00 80  –  Other  2,7  A  
8210 00 00  Hand-operated mechanical appliances, weighing 10 kg or less, 
used in the preparation, conditioning or serving of food or drink  2,7  A  
8211  Knives with cutting blades, serrated or not (including pruning 
knives), other than knives of heading 8208, and blades therefor  
8211 10 00  –  Sets of assorted articles  8,5  A  
– Other  
8211 91 00  – –  Table knives having fixed blades  8,5  A  
8211 92 00  – –  Other knives having fixed blades  8,5  A  
8211 93 00  – –  Knives having other than fixed blades  8,5  A  
8211 94 00  – –  Blades  6,7  A  
8211 95 00  – –  Handles of base metal  2,7  A  
8212  Razors and razor blades (including razor blade blanks in strips)EN  12.6.2020 Official Journal of the European Union L 186/549
 
CN 2012  Description  Base rate  Category  Comment  
8212 10  –  Razors  
8212 10 10  – –  Safety razors with non-replaceable blades  2,7  A  
8212 10 90  – –  Other  2,7  A  
8212 20 00  –  Safety razor blades, including razor blade blanks in strips  2,7  A  
8212 90 00  –  Other parts  2,7  A  
8213 00 00  Scissors, tailors' shears and similar shears, and blades therefor  4,2  A  
8214  Other articles of cutlery (for example, hair clippers, butchers' or 
kitchen cleavers, choppers and mincing knives, paperknives); 
manicure or pedicure sets and instruments (including nail files)  
8214 10 00  –  Paperknives, letter openers, erasing knives, pencil sharpeners and 
blades therefor  2,7  A  
8214 20 00  –  Manicure or pedicure sets and instruments (including nail files)  2,7  A  
8214 90 00  –  Other  2,7  A  
8215  Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- 
knives, sugar tongs and similar kitchen or tableware  
8215 10  –  Sets of assorted articles containing at least one article plated 
with precious metal  
8215 10 20  – –  Containing only articles plated with precious metal  4,7  A  
– –  Other  
8215 10 30  – – –  Of stainless steel  8,5  A  
8215 10 80  – – –  Other  4,7  A  
8215 20  –  Other sets of assorted articles  
8215 20 10  – –  Of stainless steel  8,5  A  
8215 20 90  – –  Other  4,7  A  
– Other  
8215 91 00  – –  Plated with precious metal  4,7  A  
8215 99  – –  Other  
8215 99 10  – – –  Of stainless steel  8,5  A  
8215 99 90  – – –  Other  4,7  A  
83  CHAPTER 83 - MISCELLANEOUS ARTICLES OF BASE METAL  
8301  Padlocks and locks (key, combination or electrically operated), of 
base metal; clasps and frames with clasps, incorporating locks, of 
base metal; keys for any of the foregoing articles, of base metal  
8301 10 00  –  Padlocks  2,7  A  
8301 20 00  –  Locks of a kind used for motor vehicles  2,7  A  
8301 30 00  –  Locks of a kind used for furniture  2,7  A  
8301 40  –  Other locks  
– –  Locks of a kind used for doors of buildings  
8301 40 11  – – –  Cylinder  2,7  AEN  L 186/550 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8301 40 19  – – –  Other  2,7  A  
8301 40 90  – –  Other locks  2,7  A  
8301 50 00  –  Clasps and frames with clasps, incorporating locks  2,7  A  
8301 60 00  –  Parts  2,7  A  
8301 70 00  –  Keys presented separately  2,7  A  
8302  Base metal mountings, fittings and similar articles suitable for 
furniture, doors, staircases, windows, blinds, coachwork, 
saddlery, trunks, chests, caskets or the like; base metal hat-racks, 
hat-pegs, brackets and similar fixtures; castors with mountings of 
base metal; automatic door closers of base metal  
8302 10 00  –  Hinges  2,7  A  
8302 20 00  –  Castors  2,7  A  
8302 30 00  –  Other mountings, fittings and similar articles suitable for motor 
vehicles  2,7  A  
– Other mountings, fittings and similar articles  
8302 41  – –  Suitable for buildings  
8302 41 10  – – –  For doors  2,7  A  
8302 41 50  – – –  For windows and French windows  2,7  A  
8302 41 90  – – –  Other  2,7  A  
8302 42 00  – –  Other, suitable for furniture  2,7  A  
8302 49 00  – –  Other  2,7  A  
8302 50 00  –  Hat-racks, hat-pegs, brackets and similar fixtures  2,7  A  
8302 60 00  –  Automatic door closers  2,7  A  
8303 00  Armoured or reinforced safes, strongboxes and doors and safe 
deposit lockers for strong-rooms, cash or deed boxes and the 
like, of base metal  
8303 00 40  –  Armoured or reinforced safes, strongboxes and doors and safe 
deposit lockers for strongrooms  2,7  A  
8303 00 90  –  Cash or deed boxes and the like  2,7  A  
8304 00 00  Filing cabinets, card-index cabinets, paper trays, paper rests, pen 
trays, office-stamp stands and similar office or desk equipment, of 
base metal, other than office furniture of heading 9403  2,7  A  
8305  Fittings for loose-leaf binders or files, letter clips, letter corners, 
paper clips, indexing tags and similar office articles, of base metal; 
staples in strips (for example, for offices, upholstery, packaging), 
of base metal  
8305 10 00  –  Fittings for loose-leaf binders or files  2,7  A  
8305 20 00  –  Staples in strips  2,7  A  
8305 90 00  –  Other, including parts  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/551
 
CN 2012  Description  Base rate  Category  Comment  
8306  Bells, gongs and the like, non-electric, of base metal; statuettes 
and other ornaments, of base metal; photograph, picture or 
similar frames, of base metal; mirrors of base metal  
8306 10 00  –  Bells, gongs and the like  0  A  
– Statuettes and other ornaments  
8306 21 00  – –  Plated with precious metal  0  A  
8306 29 00  – –  Other  0  A  
8306 30 00  –  Photograph, picture or similar frames; mirrors  2,7  A  
8307  Flexible tubing of base metal, with or without fittings  
8307 10 00  –  Of iron or steel  2,7  A  
8307 90 00  –  Of other base metal  2,7  A  
8308  Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, 
eyelets and the like, of base metal, of a kind used for clothing, 
footwear, awnings, handbags, travel goods or other made-up 
articles, tubular or bifurcated rivets, of base metal; beads and 
spangles of base metal  
8308 10 00  –  Hooks, eyes and eyelets  2,7  A  
8308 20 00  –  Tubular or bifurcated rivets  2,7  A  
8308 90 00  –  Other, including parts  2,7  A  
8309  Stoppers, caps and lids (including crown corks, screw caps and 
pouring stoppers), capsules for bottles, threaded bungs, bung 
covers, seals and other packing accessories, of base metal  
8309 10 00  –  Crown corks  2,7  A  
8309 90  –  Other  
8309 90 10  – –  Capsules of lead; capsules of aluminium of a diameter 
exceeding 21 mm  3,7  A  
8309 90 90  – –  Other  2,7  A  
8310 00 00  Sign-plates, nameplates, address-plates and similar plates, 
numbers, letters and other symbols, of base metal, excluding 
those of heading 9405  2,7  A  
8311  Wire, rods, tubes, plates, electrodes and similar products, of base 
metal or of metal carbides, coated or cored with flux material, of 
a kind used for soldering, brazing, welding or deposition of metal 
or of metal carbides; wire and rods, of agglomerated base metal 
powder, used for metal spraying  
8311 10 00  –  Coated electrodes of base metal, for electric arc-welding  2,7  A  
8311 20 00  –  Cored wire of base metal, for electric arc-welding  2,7  A  
8311 30 00  –  Coated rods and cored wire, of base metal, for soldering, 
brazing or welding by flame  2,7  AEN  L 186/552 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8311 90 00  –  Other  2,7  A  
84  CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY 
AND MECHANICAL APPLIANCES; PARTS THEREOF  
8401  Nuclear reactors; fuel elements (cartridges), non-irradiated, for 
nuclear reactors; machinery and apparatus for isotopic separation  
8401 10 00  –  Nuclear reactors (Euratom)  5,7  A  
8401 20 00  –  Machinery and apparatus for isotopic separation, and parts 
thereof (Euratom)  3,7  A  
8401 30 00  –  Fuel elements (cartridges), non-irradiated (Euratom)  3,7  A  
8401 40 00  –  Parts of nuclear reactors (Euratom)  3,7  A  
8402  Steam or other vapour generating boilers (other than central 
heating hot water boilers capable also of producing low 
pressure steam); superheated water boilers  
– Steam or other vapour generating boilers  
8402 11 00  – –  Watertube boilers with a steam production 
exceeding 45 tonnes per hour  2,7  A  
8402 12 00  – –  Watertube boilers with a steam production not exceeding 45 
tonnes per hour  2,7  A  
8402 19  – –  Other vapour generating boilers, including hybrid boilers  
8402 19 10  – – –  Firetube boilers  2,7  A  
8402 19 90  – – –  Other  2,7  A  
8402 20 00  –  Superheated water boilers  2,7  A  
8402 90 00  –  Parts  2,7  A  
8403  Central heating boilers other than those of heading 8402  
8403 10  –  Boilers  
8403 10 10  – –  Of cast iron  2,7  A  
8403 10 90  – –  Other  2,7  A  
8403 90  –  Parts  
8403 90 10  – –  Of cast iron  2,7  A  
8403 90 90  – –  Other  2,7  A  
8404  Auxiliary plant for use with boilers of heading 8402 or 8403 
(for example, economisers, superheaters, soot removers, gas 
recoverers); condensers for steam or other vapour power units  
8404 10 00  –  Auxiliary plant for use with boilers of heading 8402 or 8403  2,7  A  
8404 20 00  –  Condensers for steam or other vapour power units  2,7  A  
8404 90 00  –  Parts  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/553
 
CN 2012  Description  Base rate  Category  Comment  
8405  Producer gas or water gas generators, with or without their puri ­
fiers; acetylene gas generators and similar water process gas gener ­
ators, with or without their purifiers  
8405 10 00  –  Producer gas or water gas generators, with or without their 
purifiers; acetylene gas generators and similar water process 
gas generators, with or without their purifiers  1,7  A  
8405 90 00  –  Parts  1,7  A  
8406  Steam turbines and other vapour turbines  
8406 10 00  –  Turbines for marine propulsion  2,7  A  
– Other turbines  
8406 81 00  – –  Of an output exceeding 40 MW  2,7  A  
8406 82 00  – –  Of an output not exceeding 40 MW  2,7  A  
8406 90  –  Parts  
8406 90 10  – –  Stator blades, rotors and their blades  2,7  A  
8406 90 90  – –  Other  2,7  A  
8407  Spark-ignition reciprocating or rotary internal combustion piston 
engines  
8407 10 00  –  Aircraft engines  1,7  A  
– Marine propulsion engines  
8407 21  – –  Outboard motors  
8407 21 10  – – –  Of a cylinder capacity not exceeding 325 cm  3 6,2  A  
– – –  Of a cylinder capacity exceeding 325 cm  3 
8407 21 91  – – – –  Of a power not exceeding 30 kW  4,2  A  
8407 21 99  – – – –  Of a power exceeding 30 kW  4,2  A  
8407 29 00  – –  Other  4,2  A  
– Reciprocating piston engines of a kind used for the propulsion 
of vehicles of Chapter 87  
8407 31 00  – –  Of a cylinder capacity not exceeding 50 cm  3 2,7  A  
8407 32  – –  Of a cylinder capacity exceeding 50 cm  3 but not exceeding 
250 cm  3 
8407 32 10  – – –  Of a cylinder capacity exceeding 50 cm  3 but not exceeding 
125 cm  3 2,7  A  
8407 32 90  – – –  Of a cylinder capacity exceeding 125 cm  3 but not 
exceeding 
250 cm  3 2,7  A  
8407 33 00  – –  Of a cylinder capacity exceeding 250 cm  3 but not exceeding 
1 000 cm  3 2,7  A  
8407 34  – –  Of a cylinder capacity exceeding 1 000 cm  3EN  L 186/554 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8407 34 10  – – –  For the industrial assembly of: pedestrian-controlled tractors 
of subheading 870 110; motor vehicles of heading 8703; 
motor vehicles of heading 8704 with an engine of a 
cylinder capacity of less than 2 800 cm  3 ; motor vehicles 
of heading 8705  2,7  A  
– – –  Other  
8407 34 30  – – – –  Used  4,2  A  
– – – –  New, of a cylinder capacity  
8407 34 91  – – – – –  Not exceeding 1 500 cm  3 4,2  A  
8407 34 99  – – – – –  Exceeding 1 500 cm  3 4,2  A  
8407 90  –  Other engines  
8407 90 10  – –  Of a cylinder capacity not exceeding 250 cm  3 2,7  A  
– –  Of a cylinder capacity exceeding 250 cm  3 
8407 90 50  – – –  For the industrial assembly of: pedestrian-controlled tractors 
of subheading 8701 10; motor vehicles of heading 8703; 
motor vehicles of heading 8704 with an engine of a 
cylinder capacity of less than 2 800 cm  3 ; motor vehicles 
of heading 8705  2,7  A  
– – –  Other  
8407 90 80  – – – –  Of a power not exceeding 10 kW  4,2  A  
8407 90 90  – – – –  Of a power exceeding 10 kW  4,2  A  
8408  Compression-ignition internal combustion piston engines (diesel 
or semi-diesel engines)  
8408 10  –  Marine propulsion engines  
– –  Used  
8408 10 11  – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 19  – – –  Other  2,7  A  
– –  New, of a power  
– – –  Not exceeding 50 kW  
8408 10 23  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 27  – – – –  Other  2,7  A  
– – –  Exceeding 50 kW but not exceeding 100 kW  
8408 10 31  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 AEN  12.6.2020 Official Journal of the European Union L 186/555
 
CN 2012  Description  Base rate  Category  Comment  
8408 10 39  – – – –  Other  2,7  A  
– – –  Exceeding 100 kW but not exceeding 200 kW  
8408 10 41  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 49  – – – –  Other  2,7  A  
– – –  Exceeding 200 kW but not exceeding 300 kW  
8408 10 51  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 59  – – – –  Other  2,7  A  
– – –  Exceeding 300 kW but not exceeding 500 kW  
8408 10 61  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 69  – – – –  Other  2,7  A  
– – –  Exceeding 500 kW but not exceeding 1 000 kW  
8408 10 71  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 79  – – – –  Other  2,7  A  
– – –  Exceeding 1 000 kW but not exceeding 5 000 kW  
8408 10 81  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 89  – – – –  Other  2,7  A  
– – –  Exceeding 5 000 kW  
8408 10 91  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of 
subheading 8906 10 00  0 A  
8408 10 99  – – – –  Other  2,7  A  
8408 20  –  Engines of a kind used for the propulsion of vehicles of 
Chapter 87EN  L 186/556 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8408 20 10  – –  For the industrial assembly of: pedestrian-controlled tractors of 
subheading 8701 10; motor vehicles of heading 8703; motor 
vehicles of heading 8704 with an engine of a cylinder 
capacity of less than 2 500 cm  3 ; motor vehicles of 
heading 8705  2,7  A  
– –  Other  
– – –  For wheeled agricultural or forestry tractors, of a power  
8408 20 31  – – – –  Not exceeding 50 kW  4,2  A  
8408 20 35  – – – –  Exceeding 50 kW but not exceeding 100 kW  4,2  A  
8408 20 37  – – – –  Exceeding 100 kW  4,2  A  
– – –  For other vehicles of Chapter 87, of a power  
8408 20 51  – – – –  Not exceeding 50 kW  4,2  A  
8408 20 55  – – – –  Exceeding 50 kW but not exceeding 100 kW  4,2  A  
8408 20 57  – – – –  Exceeding 100 kW but not exceeding 200 kW  4,2  A  
8408 20 99  – – – –  Exceeding 200 kW  4,2  A  
8408 90  –  Other engines  
8408 90 21  – –  For rail traction  4,2  A  
– –  Other  
8408 90 27  – – –  Used  4,2  A  
– – –  New, of a power  
8408 90 41  – – – –  Not exceeding 15 kW  4,2  A  
8408 90 43  – – – –  Exceeding 15 kW but not exceeding 30 kW  4,2  A  
8408 90 45  – – – –  Exceeding 30 kW but not exceeding 50 kW  4,2  A  
8408 90 47  – – – –  Exceeding 50 kW but not exceeding 100 kW  4,2  A  
8408 90 61  – – – –  Exceeding 100 kW but not exceeding 200 kW  4,2  A  
8408 90 65  – – – –  Exceeding 200 kW but not exceeding 300 kW  4,2  A  
8408 90 67  – – – –  Exceeding 300 kW but not exceeding 500 kW  4,2  A  
8408 90 81  – – – –  Exceeding 500 kW but not exceeding 1 000 kW  4,2  A  
8408 90 85  – – – –  Exceeding 1 000 kW but not exceeding 5 000 kW  4,2  A  
8408 90 89  – – – –  Exceeding 5 000 kW  4,2  A  
8409  Parts suitable for use solely or principally with the engines of 
heading 8407 or 8408  
8409 10 00  –  For aircraft engines  1,7  A  
– Other  
8409 91 00  – –  Suitable for use solely or principally with spark-ignition 
internal combustion piston engines  2,7  A  
8409 99 00  – –  Other  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/557
 
CN 2012  Description  Base rate  Category  Comment  
8410  Hydraulic turbines, water wheels, and regulators therefor  
– Hydraulic turbines and water wheels  
8410 11 00  – –  Of a power not exceeding 1 000 kW  4,5  A  
8410 12 00  – –  Of a power exceeding 1 000 kW but not 
exceeding 10 000 kW  4,5  A  
8410 13 00  – –  Of a power exceeding 10 000 kW  4,5  A  
8410 90 00  –  Parts, including regulators  4,5  A  
8411  Turbojets, turbopropellers and other gas turbines  
– Turbojets  
8411 11 00  – –  Of a thrust not exceeding 25 kN  3,2  A  
8411 12  – –  Of a thrust exceeding 25 kN  
8411 12 10  – – –  Of a thrust exceeding 25 kN but not exceeding 44 kN  2,7  A  
8411 12 30  – – –  Of a thrust exceeding 44 kN but not exceeding 132 kN  2,7  A  
8411 12 80  – – –  Of a thrust exceeding 132 kN  2,7  A  
– Turbopropellers  
8411 21 00  – –  Of a power not exceeding 1 100 kW  3,6  A  
8411 22  – –  Of a power exceeding 1 100 kW  
8411 22 20  – – –  Of a power exceeding 1 100 kW but not 
exceeding 3 730 kW  2,7  A  
8411 22 80  – – –  Of a power exceeding 3 730 kW  2,7  A  
– Other gas turbines  
8411 81 00  – –  Of a power not exceeding 5 000 kW  4,1  A  
8411 82  – –  Of a power exceeding 5 000 kW  
8411 82 20  – – –  Of a power exceeding 5 000 kW but not exceeding 
20 000 kW  4,1  A  
8411 82 60  – – –  Of a power exceeding 20 000 kW but not exceeding 
50 000 kW  4,1  A  
8411 82 80  – – –  Of a power exceeding 50 000 kW  4,1  A  
– Parts  
8411 91 00  – –  Of turbojets or turbopropellers  2,7  A  
8411 99 00  – –  Other  4,1  A  
8412  Other engines and motors  
8412 10 00  –  Reaction engines other than turbojets  2,2  A  
– Hydraulic power engines and motors  
8412 21  – –  Linear acting (cylinders)  
8412 21 20  – – –  Hydraulic systems  2,7  A  
8412 21 80  – – –  Other  2,7  A  
8412 29  – –  OtherEN  L 186/558 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8412 29 20  – – –  Hydraulic systems  4,2  A  
– – –  Other  
8412 29 81  – – – –  Hydraulic fluid power motors  4,2  A  
8412 29 89  – – – –  Other  4,2  A  
– Pneumatic power engines and motors  
8412 31 00  – –  Linear acting (cylinders)  4,2  A  
8412 39 00  – –  Other  4,2  A  
8412 80  –  Other  
8412 80 10  – –  Steam or other vapour power engines  2,7  A  
8412 80 80  – –  Other  4,2  A  
8412 90  –  Parts  
8412 90 20  – –  Of reaction engines other than turbojets  1,7  A  
8412 90 40  – –  Of hydraulic power engines and motors  2,7  A  
8412 90 80  – –  Other  2,7  A  
8413  Pumps for liquids, whether or not fitted with a measuring device; 
liquid elevators  
– Pumps fitted or designed to be fitted with a measuring device  
8413 11 00  – –  Pumps for dispensing fuel or lubricants, of the type used in 
filling stations or in garages  1,7  A  
8413 19 00  – –  Other  1,7  A  
8413 20 00  –  Handpumps, other than those of subheading 8413 11 
or 8413 19  1,7  A  
8413 30  –  Fuel, lubricating or cooling medium pumps for internal 
combustion piston engines  
8413 30 20  – –  Injection pumps  1,7  A  
8413 30 80  – –  Other  1,7  A  
8413 40 00  –  Concrete pumps  1,7  A  
8413 50  –  Other reciprocating positive displacement pumps  
8413 50 20  – –  Hydraulic units  1,7  A  
8413 50 40  – –  Dosing and proportioning pumps  1,7  A  
– –  Other  
– – –  Piston pumps  
8413 50 61  – – – –  Hydraulic fluid power  1,7  A  
8413 50 69  – – – –  Other  1,7  A  
8413 50 80  – – –  Other  1,7  A  
8413 60  –  Other rotary positive displacement pumps  
8413 60 20  – –  Hydraulic units  1,7  A  
– –  Other  
– – –  Gear pumps  
8413 60 31  – – – –  Hydraulic fluid power  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/559
 
CN 2012  Description  Base rate  Category  Comment  
8413 60 39  – – – –  Other  1,7  A  
– – –  Vane pumps  
8413 60 61  – – – –  Hydraulic fluid power  1,7  A  
8413 60 69  – – – –  Other  1,7  A  
8413 60 70  – – –  Screw pumps  1,7  A  
8413 60 80  – – –  Other  1,7  A  
8413 70  –  Other centrifugal pumps  
– –  Submersible pumps  
8413 70 21  – – –  Single-stage  1,7  A  
8413 70 29  – – –  Multi-stage  1,7  A  
8413 70 30  – –  Glandless impeller pumps for heating systems and warm water 
supply  1,7  A  
– –  Other, with a discharge outlet diameter  
8413 70 35  – – –  Not exceeding 15 mm  1,7  A  
– – –  Exceeding 15 mm  
8413 70 45  – – – –  Channel impeller pumps and side channel pumps  1,7  A  
– – – –  Radial flow pumps  
– – – – –  Single-stage  
– – – – – –  With single entry impeller  
8413 70 51  – – – – – – –  Monobloc  1,7  A  
8413 70 59  – – – – – – –  Other  1,7  A  
8413 70 65  – – – – – –  With more than one entry impeller  1,7  A  
8413 70 75  – – – – –  Multi-stage  1,7  A  
– – – –  Other centrifugal pumps  
8413 70 81  – – – – –  Single-stage  1,7  A  
8413 70 89  – – – – –  Multi-stage  1,7  A  
– Other pumps; liquid elevators  
8413 81 00  – –  Pumps  1,7  A  
8413 82 00  – –  Liquid elevators  1,7  A  
– Parts  
8413 91 00  – –  Of pumps  1,7  A  
8413 92 00  – –  Of liquid elevators  1,7  A  
8414  Air or vacuum pumps, air or other gas compressors and fans; 
ventilating or recycling hoods incorporating a fan, whether or not 
fitted with filters  
8414 10  –  Vacuum pumpsEN  L 186/560 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8414 10 20  – –  For use in semiconductor production  0  A  
– –  Other  
8414 10 25  – – –  Rotary piston pumps, sliding vane rotary pumps, molecular 
drag pumps and Roots pumps  1,7  A  
– – –  Other  
8414 10 81  – – – –  Diffusion pumps, cryopumps and adsorption pumps  1,7  A  
8414 10 89  – – – –  Other  1,7  A  
8414 20  –  Handor foot-operated air pumps  
8414 20 20  – –  Handpumps for cycles  1,7  A  
8414 20 80  – –  Other  2,2  A  
8414 30  –  Compressors of a kind used in refrigerating equipment  
8414 30 20  – –  Of a power not exceeding 0,4 kW  2,2  A  
– –  Of a power exceeding 0,4 kW  
8414 30 81  – – –  Hermetic or semi-hermetic  2,2  A  
8414 30 89  – – –  Other  2,2  A  
8414 40  –  Air compressors mounted on a wheeled chassis for towing  
8414 40 10  – –  Giving a flow per minute not exceeding 2 m  3 2,2  A  
8414 40 90  – –  Giving a flow per minute exceeding 2 m  3 2,2  A  
– Fans  
8414 51 00  – –  Table, floor, wall, window, ceiling or roof fans, with a self- 
contained electric motor of an output not exceeding 125 W  3,2  A  
8414 59  – –  Other  
8414 59 20  – – –  Axial fans  2,3  A  
8414 59 40  – – –  Centrifugal fans  2,3  A  
8414 59 80  – – –  Other  2,3  A  
8414 60 00  –  Hoods having a maximum horizontal side not 
exceeding 120 cm  2,7  A  
8414 80  –  Other  
– –  Turbo-compressors  
8414 80 11  – – –  Single-stage  2,2  A  
8414 80 19  – – –  Multi-stage  2,2  A  
– –  Reciprocating displacement compressors, having a gauge 
pressure capacity of  
– – –  Not exceeding 15 bar, giving a flow per hour  
8414 80 22  – – – –  Not exceeding 60 m  3 2,2  A  
8414 80 28  – – – –  Exceeding 60 m  3 2,2  A  
– – –  Exceeding 15 bar, giving a flow per hour  
8414 80 51  – – – –  Not exceeding 120 m  3 2,2  AEN  12.6.2020 Official Journal of the European Union L 186/561
 
CN 2012  Description  Base rate  Category  Comment  
8414 80 59  – – – –  Exceeding 120 m  3 2,2  A  
– –  Rotary displacement compressors  
8414 80 73  – – –  Single-shaft  2,2  A  
– – –  Multi-shaft  
8414 80 75  – – – –  Screw compressors  2,2  A  
8414 80 78  – – – –  Other  2,2  A  
8414 80 80  – –  Other  2,2  A  
8414 90 00  –  Parts  2,2  A  
8415  Air-conditioning machines, comprising a motor-driven fan and 
elements for changing the temperature and humidity, including 
those machines in which the humidity cannot be separately regu ­
lated  
8415 10  –  Window or wall types, self-contained or ‘split-system’  
8415 10 10  – –  Self-contained  2,2  A  
8415 10 90  – –  Split-system  2,7  A  
8415 20 00  –  Of a kind used for persons, in motor vehicles  2,7  A  
– Other  
8415 81 00  – –  Incorporating a refrigerating unit and a valve for reversal of 
the cooling/heat cycle (reversible heat pumps)  2,7  A  
8415 82 00  – –  Other, incorporating a refrigerating unit  2,7  A  
8415 83 00  – –  Not incorporating a refrigerating unit  2,7  A  
8415 90 00  –  Parts  2,7  A  
8416  Furnace burners for liquid fuel, for pulverised solid fuel or for gas; 
mechanical stokers, including their mechanical grates, mechanical 
ash dischargers and similar appliances  
8416 10  –  Furnace burners for liquid fuel  
8416 10 10  – –  Incorporating an automatic control device  1,7  A  
8416 10 90  – –  Other  1,7  A  
8416 20  –  Other furnace burners, including combination burners  
8416 20 10  – –  Only for gas, monobloc, incorporating a ventilator and a 
control device  1,7  A  
– –  Other  
8416 20 20  – – –  Combination burners  1,7  A  
8416 20 80  – – –  Other  1,7  A  
8416 30 00  –  Mechanical stokers, including their mechanical grates, mech ­
anical ash dischargers and similar appliances  1,7  A  
8416 90 00  –  Parts  1,7  A  
8417  Industrial or laboratory furnaces and ovens, including inciner ­
ators, non-electricEN  L 186/562 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8417 10 00  –  Furnaces and ovens for the roasting, melting or other heat 
treatment of ores, pyrites or of metals  1,7  A  
8417 20  –  Bakery ovens, including biscuit ovens  
8417 20 10  – –  Tunnel ovens  1,7  A  
8417 20 90  – –  Other  1,7  A  
8417 80  –  Other  
8417 80 30  – –  Ovens and furnaces for firing ceramic products  1,7  A  
8417 80 50  – –  Ovens and furnaces for firing cement, glass or chemical 
products  1,7  A  
8417 80 70  – –  Other  1,7  A  
8417 90 00  –  Parts  1,7  A  
8418  Refrigerators, freezers and other refrigerating or freezing 
equipment, electric or other; heat pumps other than air- 
conditioning machines of heading 8415  
8418 10  –  Combined refrigerator-freezers, fitted with separate external 
doors  
8418 10 20  – –  Of a capacity exceeding 340 litres  1,9  A  
8418 10 80  – –  Other  1,9  A  
– Refrigerators, household type  
8418 21  – –  Compression-type  
8418 21 10  – – –  Of a capacity exceeding 340 litres  1,5  A  
– – –  Other  
8418 21 51  – – – –  Table model  2,5  A  
8418 21 59  – – – –  Building-in type  1,9  A  
– – – –  Other, of a capacity  
8418 21 91  – – – – –  Not exceeding 250 litres  2,5  A  
8418 21 99  – – – – –  Exceeding 250 litres but not exceeding 340 litres  1,9  A  
8418 29 00  – –  Other  2,2  A  
8418 30  –  Freezers of the chest type, not exceeding 800 litres capacity  
8418 30 20  – –  Of a capacity not exceeding 400 litres  2,2  A  
8418 30 80  – –  Of a capacity exceeding 400 litres but not 
exceeding 800 litres  2,2  A  
8418 40  –  Freezers of the upright type, not exceeding 900 litres capacity  
8418 40 20  – –  Of a capacity not exceeding 250 litres  2,2  A  
8418 40 80  – –  Of a capacity exceeding 250 litres but not 
exceeding 900 litres  2,2  A  
8418 50  –  Other furniture (chests, cabinets, display counters, showcases 
and the like) for storage and display, incorporating refrigerating 
or freezing equipment  
– –  Refrigerated showcases and counters (incorporating a refrig ­
erating unit or evaporator)  
8418 50 11  – – –  For frozen food storage  2,2  AEN  12.6.2020 Official Journal of the European Union L 186/563
 
CN 2012  Description  Base rate  Category  Comment  
8418 50 19  – – –  Other  2,2  A  
8418 50 90  – –  Other refrigerating furniture  2,2  A  
– Other refrigerating or freezing equipment; heat pumps  
8418 61 00  – –  Heat pumps other than air conditioning machines of 
heading 8415  2,2  A  
8418 69 00  – –  Other  2,2  A  
– Parts  
8418 91 00  – –  Furniture designed to receive refrigerating or freezing 
equipment  2,2  A  
8418 99  – –  Other  
8418 99 10  – – –  Evaporators and condensers, excluding those for refrigerators 
of the household type  2,2  A  
8418 99 90  – – –  Other  2,2  A  
8419  Machinery, plant or laboratory equipment, whether or not elec ­
trically heated (excluding furnaces, ovens and other equipment of 
heading 8514), for the treatment of materials by a process 
involving a change of temperature such as heating, cooking, 
roasting, distilling, rectifying, sterilising, pasteurising, steaming, 
drying, evaporating, vaporising, condensing or cooling, other 
than machinery or plant of a kind used for domestic purposes; 
instantaneous or storage water heaters, non-electric  
– Instantaneous or storage water heaters, non-electric  
8419 11 00  – –  Instantaneous gas water heaters  2,6  A  
8419 19 00  – –  Other  2,6  A  
8419 20 00  –  Medical, surgical or laboratory sterilisers  0  A  
– Dryers  
8419 31 00  – –  For agricultural products  1,7  A  
8419 32 00  – –  For wood, paper pulp, paper or paperboard  1,7  A  
8419 39 00  – –  Other  1,7  A  
8419 40 00  –  Distilling or rectifying plant  1,7  A  
8419 50 00  –  Heat-exchange units  1,7  A  
8419 60 00  –  Machinery for liquefying air or other gases  1,7  A  
– Other machinery, plant and equipment  
8419 81  – –  For making hot drinks or for cooking or heating food  
8419 81 20  – – –  Percolators and other appliances for making coffee and other 
hot drinks  2,7  A  
8419 81 80  – – –  Other  1,7  A  
8419 89  – –  OtherEN  L 186/564 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8419 89 10  – – –  Cooling towers and similar plant for direct cooling (without 
a separating wall) by means of recirculated water  1,7  A  
8419 89 30  – – –  Vacuum-vapour plant for the deposition of metal  2,4  A  
8419 89 98  – – –  Other  2,4  A  
8419 90  –  Parts  
8419 90 15  – –  Of sterilisers of subheading 8419 20 00  0  A  
8419 90 85  – –  Other  1,7  A  
8420  Calendering or other rolling machines, other than for metals or 
glass, and cylinders therefor  
8420 10  –  Calendering or other rolling machines  
8420 10 10  – –  Of a kind used in the textile industry  1,7  A  
8420 10 30  – –  Of a kind used in the paper industry  1,7  A  
8420 10 80  – –  Other  1,7  A  
– Parts  
8420 91  – –  Cylinders  
8420 91 10  – – –  Of cast iron  1,7  A  
8420 91 80  – – –  Other  2,2  A  
8420 99 00  – –  Other  2,2  A  
8421  Centrifuges, including centrifugal dryers; filtering or purifying 
machinery and apparatus, for liquids or gases  
– Centrifuges, including centrifugal dryers  
8421 11 00  – –  Cream separators  2,2  A  
8421 12 00  – –  Clothes dryers  2,7  A  
8421 19  – –  Other  
8421 19 20  – – –  Centrifuges of a kind used in laboratories  1,5  A  
8421 19 70  – – –  Other  0  A  
– Filtering or purifying machinery and apparatus for liquids  
8421 21 00  – –  For filtering or purifying water  1,7  A  
8421 22 00  – –  For filtering or purifying beverages other than water  1,7  A  
8421 23 00  – –  Oil or petrol filters for internal combustion engines  1,7  A  
8421 29 00  – –  Other  1,7  A  
– Filtering or purifying machinery and apparatus for gases  
8421 31 00  – –  Intake air filters for internal combustion engines  1,7  A  
8421 39  – –  Other  
8421 39 20  – – –  Machinery and apparatus for filtering or purifying air  1,7  A  
– – –  Machinery and apparatus for filtering or purifying other 
gases  
8421 39 60  – – – –  By a catalytic process  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/565
 
CN 2012  Description  Base rate  Category  Comment  
8421 39 80  – – – –  Other  1,7  A  
– Parts  
8421 91 00  – –  Of centrifuges, including centrifugal dryers  1,7  A  
8421 99 00  – –  Other  1,7  A  
8422  Dishwashing machines; machinery for cleaning or drying bottles 
or other containers; machinery for filling, closing, sealing or 
labelling bottles, cans, boxes, bags or other containers; 
machinery for capsuling bottles, jars, tubes and similar containers; 
other packing or wrapping machinery (including heat-shrink 
wrapping machinery; machinery) for aerating beverages  
– Dishwashing machines  
8422 11 00  – –  Of the household type  2,7  A  
8422 19 00  – –  Other  1,7  A  
8422 20 00  –  Machinery for cleaning or drying bottles or other containers  1,7  A  
8422 30 00  –  Machinery for filling, closing, sealing or labelling bottles, cans, 
boxes, bags or other containers; machinery for capsuling bottles, 
jars, tubes and similar containers; machinery for aerating 
beverages  1,7  A  
8422 40 00  –  Other packing or wrapping machinery (including heat-shrink 
wrapping machinery)  1,7  A  
8422 90  –  Parts  
8422 90 10  – –  Of dishwashing machines  1,7  A  
8422 90 90  – –  Other  1,7  A  
8423  Weighing machinery (excluding balances of a sensitivity of 5 cg 
or better), including weight-operated counting or checking 
machines; weighing machine weights of all kinds  
8423 10  –  Personal weighing machines, including baby scales; household 
scales  
8423 10 10  – –  Household scales  1,7  A  
8423 10 90  – –  Other  1,7  A  
8423 20 00  –  Scales for continuous weighing of goods on conveyors  1,7  A  
8423 30 00  –  Constant weight scales and scales for discharging a prede ­
termined weight of material into a bag or container, including 
hopper scales  1,7  A  
– Other weighing machinery  
8423 81  – –  Having a maximum weighing capacity not exceeding 30 kg  
8423 81 10  – – –  Check weighers and automatic control machines operating 
by reference to a pre-determined weight  1,7  A  
8423 81 30  – – –  Machinery for weighing and labelling pre-packaged goods  1,7  A  
8423 81 50  – – –  Shop scales  1,7  AEN  L 186/566 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8423 81 90  – – –  Other  1,7  A  
8423 82  – –  Having a maximum weighing capacity exceeding 30 kg but 
not exceeding 5 000 kg  
8423 82 10  – – –  Check weighers and automatic control machines operating 
by reference to a pre-determined weight  1,7  A  
8423 82 90  – – –  Other  1,7  A  
8423 89 00  – –  Other  1,7  A  
8423 90 00  –  Weighing machine weights of all kinds; parts of weighing 
machinery  1,7  A  
8424  Mechanical appliances (whether or not hand-operated) for 
projecting, dispersing or spraying liquids or powders; fire extin ­
guishers, whether or not charged; spray guns and similar 
appliances; steam or sandblasting machines and similar jet 
projecting machines  
8424 10 00  –  Fire extinguishers, whether or not charged  1,7  A  
8424 20 00  –  Spray guns and similar appliances  1,7  A  
8424 30  –  Steam or sandblasting machines and similar jet projecting 
machines  
– –  Water cleaning appliances, with built-in motor  
8424 30 01  – – –  With heating device  1,7  A  
8424 30 08  – – –  Other  1,7  A  
– –  Other machines  
8424 30 10  – – –  Compressed air operated  1,7  A  
8424 30 90  – – –  Other  1,7  A  
– Other appliances  
8424 81  – –  Agricultural or horticultural  
8424 81 10  – – –  Watering appliances  1,7  A  
– – –  Other  
8424 81 30  – – – –  Portable appliances  1,7  A  
– – – –  Other  
8424 81 91  – – – – –  Sprayers and powder distributors designed to be mounted 
on or drawn by tractors  1,7  A  
8424 81 99  – – – – –  Other  1,7  A  
8424 89 00  – –  Other  1,7  A  
8424 90 00  –  Parts  1,7  A  
8425  Pulley tackle and hoists other than skip hoists; winches and 
capstans; jacks  
– Pulley tackle and hoists other than skip hoists or hoists of a 
kind used for raising vehicles  
8425 11 00  – –  Powered by electric motor  0  AEN  12.6.2020 Official Journal of the European Union L 186/567
 
CN 2012  Description  Base rate  Category  Comment  
8425 19 00  – –  Other  0  A  
– Winches; capstans  
8425 31 00  – –  Powered by electric motor  0  A  
8425 39 00  – –  Other  0  A  
– Jacks; hoists of a kind used for raising vehicles  
8425 41 00  – –  Built-in jacking systems of a type used in garages  0  A  
8425 42 00  – –  Other jacks and hoists, hydraulic  0  A  
8425 49 00  – –  Other  0  A  
8426  Ships' derricks; cranes, including cable cranes; mobile lifting 
frames, straddle carriers and works trucks fitted with a crane  
– Overhead travelling cranes, transporter cranes, gantry cranes, 
bridge cranes, mobile lifting frames and straddle carriers  
8426 11 00  – –  Overhead travelling cranes on fixed support  0  A  
8426 12 00  – –  Mobile lifting frames on tyres and straddle carriers  0  A  
8426 19 00  – –  Other  0  A  
8426 20 00  –  Tower cranes  0  A  
8426 30 00  –  Portal or pedestal jib cranes  0  A  
– Other machinery, self-propelled  
8426 41 00  – –  On tyres  0  A  
8426 49 00  – –  Other  0  A  
– Other machinery  
8426 91  – –  Designed for mounting on road vehicles  
8426 91 10  – – –  Hydraulic cranes designed for the loading and unloading of 
the vehicle  0 A  
8426 91 90  – – –  Other  0  A  
8426 99 00  – –  Other  0  A  
8427  Fork-lift trucks; other works trucks fitted with lifting or handling 
equipment  
8427 10  –  Self-propelled trucks powered by an electric motor  
8427 10 10  – –  With a lifting height of 1 m or more  4,5  A  
8427 10 90  – –  Other  4,5  A  
8427 20  –  Other self-propelled trucks  
– –  With a lifting height of 1 m or more  
8427 20 11  – – –  Rough terrain fork-lift and other stacking trucks  4,5  A  
8427 20 19  – – –  Other  4,5  A  
8427 20 90  – –  Other  4,5  AEN  L 186/568 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8427 90 00  –  Other trucks  4  A  
8428  Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics)  
8428 10  –  Lifts and skip hoists  
8428 10 20  – –  Electrically operated  0  A  
8428 10 80  – –  Other  0  A  
8428 20  –  Pneumatic elevators and conveyors  
8428 20 20  – –  For bulk materials  0  A  
8428 20 80  – –  Other  0  A  
– Other continuous-action elevators and conveyors, for goods or 
materials  
8428 31 00  – –  Specially designed for underground use  0  A  
8428 32 00  – –  Other, bucket type  0  A  
8428 33 00  – –  Other, belt type  0  A  
8428 39  – –  Other  
8428 39 20  – – –  Roller conveyors  0  A  
8428 39 90  – – –  Other  0  A  
8428 40 00  –  Escalators and moving walkways  0  A  
8428 60 00  –  Teleferics, chairlifts, ski-draglines; traction mechanisms for 
funiculars  0 A  
8428 90  –  Other machinery  
– –  Loaders specially designed for use in agriculture  
8428 90 71  – – –  Designed for attachment to agricultural tractors  0  A  
8428 90 79  – – –  Other  0  A  
8428 90 90  – –  Other  0  A  
8429  Self-propelled bulldozers, angledozers, graders, levellers, scrapers, 
mechanical shovels, excavators, shovel loaders, tamping machines 
and roadrollers  
– Bulldozers and angledozers  
8429 11 00  – –  Track laying  0  A  
8429 19 00  – –  Other  0  A  
8429 20 00  –  Graders and levellers  0  A  
8429 30 00  –  Scrapers  0  A  
8429 40  –  Tamping machines and roadrollers  
– –  Roadrollers  
8429 40 10  – – –  Vibratory  0  A  
8429 40 30  – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/569
 
CN 2012  Description  Base rate  Category  Comment  
8429 40 90  – –  Tamping machines  0  A  
– Mechanical shovels, excavators and shovel loaders  
8429 51  – –  Front-end shovel loaders  
8429 51 10  – – –  Loaders specially designed for underground use  0  A  
– – –  Other  
8429 51 91  – – – –  Crawler shovel loaders  0  A  
8429 51 99  – – – –  Other  0  A  
8429 52  – –  Machinery with a 360° revolving superstructure  
8429 52 10  – – –  Track-laying excavators  0  A  
8429 52 90  – – –  Other  0  A  
8429 59 00  – –  Other  0  A  
8430  Other moving, grading, levelling, scraping, excavating, tamping, 
compacting, extracting or boring machinery, for earth, minerals 
or ores; piledrivers and pile extractors; snowploughs and snow ­
blowers  
8430 10 00  –  Piledrivers and pile extractors  0  A  
8430 20 00  –  Snowploughs and snowblowers  0  A  
– Coal or rock cutters and tunnelling machinery  
8430 31 00  – –  Self-propelled  0  A  
8430 39 00  – –  Other  0  A  
– Other boring or sinking machinery  
8430 41 00  – –  Self-propelled  0  A  
8430 49 00  – –  Other  0  A  
8430 50 00  –  Other machinery, self-propelled  0  A  
– Other machinery, not self-propelled  
8430 61 00  – –  Tamping or compacting machinery  0  A  
8430 69 00  – –  Other  0  A  
8431  Parts suitable for use solely or principally with the machinery of 
headings 8425 to 8430  
8431 10 00  –  Of machinery of heading 8425  0  A  
8431 20 00  –  Of machinery of heading 8427  4  A  
– Of machinery of heading 8428  
8431 31 00  – –  Of lifts, skip hoists or escalators  0  A  
8431 39 00  – –  Other  0  A  
– Of machinery of heading 8426, 8429 or 8430  
8431 41 00  – –  Buckets, shovels, grabs and grips  0  A  
8431 42 00  – –  Bulldozer or angledozer blades  0  AEN  L 186/570 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8431 43 00  – –  Parts for boring or sinking machinery of subheading 8430 41 
or 8430 49  0 A  
8431 49  – –  Other  
8431 49 20  – – –  Of cast iron or cast steel  0  A  
8431 49 80  – – –  Other  0  A  
8432  Agricultural, horticultural or forestry machinery for soil prep ­
aration or cultivation; lawn or sports-ground rollers  
8432 10 00  –  Ploughs  0  A  
– Harrows, scarifiers, cultivators, weeders and hoes  
8432 21 00  – –  Disc harrows  0  A  
8432 29  – –  Other  
8432 29 10  – – –  Scarifiers and cultivators  0  A  
8432 29 30  – – –  Harrows  0  A  
8432 29 50  – – –  Rotovators  0  A  
8432 29 90  – – –  Other  0  A  
8432 30  –  Seeders, planters and transplanters  
– –  Seeders  
8432 30 11  – – –  Central driven precision spacing seeders  0  A  
8432 30 19  – – –  Other  0  A  
8432 30 90  – –  Planters and transplanters  0  A  
8432 40  –  Manure spreaders and fertiliser distributors  
8432 40 10  – –  Mineral or chemical fertiliser distribution  0  A  
8432 40 90  – –  Other  0  A  
8432 80 00  –  Other machinery  0  A  
8432 90 00  –  Parts  0  A  
8433  Harvesting or threshing machinery, including straw or fodder 
balers; grass or hay mowers; machines for cleaning, sorting or 
grading eggs, fruit or other agricultural produce, other than 
machinery of heading 8437  
– Mowers for lawns, parks or sports grounds  
8433 11  – –  Powered, with the cutting device rotating in a horizontal plane  
8433 11 10  – – –  Electric  0  A  
– – –  Other  
– – – –  Self-propelled  
8433 11 51  – – – – –  With a seat  0  A  
8433 11 59  – – – – –  Other  0  AEN  12.6.2020 Official Journal of the European Union L 186/571
 
CN 2012  Description  Base rate  Category  Comment  
8433 11 90  – – – –  Other  0  A  
8433 19  – –  Other  
– – –  With motor  
8433 19 10  – – – –  Electric  0  A  
– – – –  Other  
– – – – –  Self-propelled  
8433 19 51  – – – – – –  With a seat  0  A  
8433 19 59  – – – – – –  Other  0  A  
8433 19 70  – – – – –  Other  0  A  
8433 19 90  – – –  Without motor  0  A  
8433 20  –  Other mowers, including cutter bars for tractor mounting  
8433 20 10  – –  With motor  0  A  
– –  Other  
8433 20 50  – – –  Designed to be carried on or hauled by a tractor  0  A  
8433 20 90  – – –  Other  0  A  
8433 30 00  –  Other haymaking machinery  0  A  
8433 40 00  –  Straw or fodder balers, including pick-up balers  0  A  
– Other harvesting machinery; threshing machinery  
8433 51 00  – –  Combine harvester-threshers  0  A  
8433 52 00  – –  Other threshing machinery  0  A  
8433 53  – –  Root or tuber harvesting machines  
8433 53 10  – – –  Potato diggers and potato harvesters  0  A  
8433 53 30  – – –  Beet-topping machines and beet harvesters  0  A  
8433 53 90  – – –  Other  0  A  
8433 59  – –  Other  
– – –  Forage harvesters  
8433 59 11  – – – –  Self-propelled  0  A  
8433 59 19  – – – –  Other  0  A  
8433 59 85  – – –  Other  0  A  
8433 60 00  –  Machines for cleaning, sorting or grading eggs, fruit or other 
agricultural produce  0 A  
8433 90 00  –  Parts  0  A  
8434  Milking machines and dairy machinery  
8434 10 00  –  Milking machines  0  A  
8434 20 00  –  Dairy machinery  0  A  
8434 90 00  –  Parts  0  AEN  L 186/572 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8435  Presses, crushers and similar machinery used in the manufacture 
of wine, cider, fruit juices or similar beverages  
8435 10 00  –  Machinery  1,7  A  
8435 90 00  –  Parts  1,7  A  
8436  Other agricultural, horticultural, forestry, poultry-keeping or bee- 
keeping machinery, including germination plant fitted with mech ­
anical or thermal equipment; poultry incubators and brooders  
8436 10 00  –  Machinery for preparing animal feedingstuffs  1,7  A  
– Poultry-keeping machinery; poultry incubators and brooders  
8436 21 00  – –  Poultry incubators and brooders  1,7  A  
8436 29 00  – –  Other  1,7  A  
8436 80  –  Other machinery  
8436 80 10  – –  Forestry machinery  1,7  A  
8436 80 90  – –  Other  1,7  A  
– Parts  
8436 91 00  – –  Of poultry-keeping machinery or poultry incubators and 
brooders  1,7  A  
8436 99 00  – –  Other  1,7  A  
8437  Machines for cleaning, sorting or grading seed, grain or dried 
leguminous vegetables; machinery used in the milling industry 
or for the working of cereals or dried leguminous vegetables, 
other than farm-type machinery  
8437 10 00  –  Machines for cleaning, sorting or grading seed, grain or dried 
leguminous vegetables  1,7  A  
8437 80 00  –  Other machinery  1,7  A  
8437 90 00  –  Parts  1,7  A  
8438  Machinery, not specified or included elsewhere in this chapter, for 
the industrial preparation or manufacture of food or drink, other 
than machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  
8438 10  –  Bakery machinery and machinery for the manufacture of 
macaroni, spaghetti or similar products  
8438 10 10  – –  Bakery machinery  1,7  A  
8438 10 90  – –  Machinery for the manufacture of macaroni, spaghetti or 
similar products  1,7  A  
8438 20 00  –  Machinery for the manufacture of confectionery, cocoa or choc ­
olate  1,7  A  
8438 30 00  –  Machinery for sugar manufacture  1,7  A  
8438 40 00  –  Brewery machinery  1,7  A  
8438 50 00  –  Machinery for the preparation of meat or poultry  1,7  A  
8438 60 00  –  Machinery for the preparation of fruits, nuts or vegetables  1,7  A  
8438 80  –  Other machineryEN  12.6.2020 Official Journal of the European Union L 186/573
 
CN 2012  Description  Base rate  Category  Comment  
8438 80 10  – –  For the preparation of tea or coffee  1,7  A  
– –  Other  
8438 80 91  – – –  For the preparation or manufacture of drink  1,7  A  
8438 80 99  – – –  Other  1,7  A  
8438 90 00  –  Parts  1,7  A  
8439  Machinery for making pulp of fibrous cellulosic material or for 
making or finishing paper or paperboard  
8439 10 00  –  Machinery for making pulp of fibrous cellulosic material  1,7  A  
8439 20 00  –  Machinery for making paper or paperboard  1,7  A  
8439 30 00  –  Machinery for finishing paper or paperboard  1,7  A  
– Parts  
8439 91 00  – –  Of machinery for making pulp of fibrous cellulosic material  1,7  A  
8439 99 00  – –  Other  1,7  A  
8440  Bookbinding machinery, including book-sewing machines  
8440 10  –  Machinery  
8440 10 10  – –  Folding machines  1,7  A  
8440 10 20  – –  Collating machines and gathering machines  1,7  A  
8440 10 30  – –  Sewing, wire stitching and stapling machines  1,7  A  
8440 10 40  – –  Unsewn (perfect) binding machines  1,7  A  
8440 10 90  – –  Other  1,7  A  
8440 90 00  –  Parts  1,7  A  
8441  Other machinery for making up paper pulp, paper or paperboard, 
including cutting machines of all kinds  
8441 10  –  Cutting machines  
8441 10 10  – –  Combined reel slitting and re-reeling machines  1,7  A  
8441 10 20  – –  Other slitting and cross-cutting machines  1,7  A  
8441 10 30  – –  Guillotines  1,7  A  
8441 10 70  – –  Other  1,7  A  
8441 20 00  –  Machines for making bags, sacks or envelopes  1,7  A  
8441 30 00  –  Machines for making cartons, boxes, cases, tubes, drums or 
similar containers, other than by moulding  1,7  A  
8441 40 00  –  Machines for moulding articles in paper pulp, paper or paper ­
board  1,7  A  
8441 80 00  –  Other machinery  1,7  A  
8441 90  –  PartsEN  L 186/574 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8441 90 10  – –  Of cutting machines  1,7  A  
8441 90 90  – –  Other  1,7  A  
8442  Machinery, apparatus and equipment (other than the machine 
tools of headings 8456 to 8465) for preparing or making 
plates, cylinders or other printing components; plates, cylinders 
and other printing components; plates, cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished)  
8442 30  –  Machinery, apparatus and equipment  
8442 30 10  – –  Phototypesetting and composing machines  1,7  A  
– –  Other  
8442 30 91  – – –  For typefounding and typesetting (for example, linotypes, 
monotypes, intertypes), with or without founding devices  0 A  
8442 30 99  – – –  Other  1,7  A  
8442 40 00  –  Parts of the foregoing machinery, apparatus or equipment  1,7  A  
8442 50  –  Plates, cylinders and other printing components; plates, 
cylinders and lithographic stones, prepared for printing 
purposes (for example, planed, grained or polished)  
8442 50 20  – –  With printing image  1,7  A  
8442 50 80  – –  Other  1,7  A  
8443  Printing machinery used for printing by means of plates, cylinders 
and other printing components of heading 8442; other printers, 
copying machines and facsimile machines, whether or not 
combined; parts and accessories thereof  
– Printing machinery used for printing by means of plates, 
cylinders and other printing components of heading 8442  
8443 11 00  – –  Offset printing machinery, reel fed  1,7  A  
8443 12 00  – –  Offset printing machinery, sheet fed, office type (using sheets 
with one side not exceeding 22 cm and the other side not 
exceeding 36 cm in the unfolded state)  1,7  A  
8443 13  – –  Other offset printing machinery  
– – –  Sheet fed  
8443 13 10  – – – –  Used  1,7  A  
– – – –  New, taking sheets of a size  
8443 13 31  – – – – –  Not exceeding 52 × 74 cm  1,7  A  
8443 13 35  – – – – –  Exceeding 52 × 74 cm but not exceeding 74 × 107 cm  1,7  A  
8443 13 39  – – – – –  Exceeding 74 × 107 cm  1,7  A  
8443 13 90  – – –  Other  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/575
 
CN 2012  Description  Base rate  Category  Comment  
8443 14 00  – –  Letterpress printing machinery, reel fed, excluding flexographic 
printing  1,7  A  
8443 15 00  – –  Letterpress printing machinery, other than reel fed, excluding 
flexographic printing  1,7  A  
8443 16 00  – –  Flexographic printing machinery  1,7  A  
8443 17 00  – –  Gravure printing machinery  1,7  A  
8443 19  – –  Other  
8443 19 20  – – –  For printing textile materials  1,7  A  
8443 19 40  – – –  For use in the production of semiconductors  0  A  
8443 19 70  – – –  Other  1,7  A  
– Other printers, copying machines and facsimile machines, 
whether or not combined  
8443 31  – –  Machines which perform two or more of the functions of 
printing, copying or facsimile transmission, capable of 
connecting to an automatic data-processing machine or to a 
network  
8443 31 20  – – –  Machines having digital copying as principal function, where 
the copying is performed by scanning the original and 
printing the copies by means of an electrostatic print engine  2,2  A  
8443 31 80  – – –  Other  0  A  
8443 32  – –  Other, capable of connecting to an automatic data-processing 
machine or to a network  
8443 32 10  – – –  Printers  0  A  
8443 32 30  – – –  Facsimile machines  0  A  
– – –  Other  
8443 32 91  – – – –  Machines performing a copying function by scanning the 
original and printing the copies by means of an elec ­
trostatic print engine  6 A  
8443 32 93  – – – –  Other machines performing a copying function incor ­
porating an optical system  0 A  
8443 32 99  – – – –  Other  2,2  A  
8443 39  – –  Other  
8443 39 10  – – –  Machines performing a copying function by scanning the 
original and printing the copies by means of an electrostatic 
print engine  6 A  
– – –  Other copying machines  
8443 39 31  – – – –  Incorporating an optical system  0  A  
8443 39 39  – – – –  Other  3  A  
8443 39 90  – – –  Other  2,2  A  
– Parts and accessories  
8443 91  – –  Parts and accessories of printing machinery used for printing 
by means of plates, cylinders and other printing components 
of heading 8442EN  L 186/576 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8443 91 10  – – –  Of apparatus of subheading 8443 19 40  0  A  
– – –  Other  
8443 91 91  – – – –  Of cast iron or cast steel  1,7  A  
8443 91 99  – – – –  Other  1,7  A  
8443 99  – –  Other  
8443 99 10  – – –  Electronic assemblies  0  A  
8443 99 90  – – –  Other  0  A  
8444 00  Machines for extruding, drawing, texturing or cutting man-made 
textile materials  
8444 00 10  –  Machines for extruding  1,7  A  
8444 00 90  –  Other  1,7  A  
8445  Machines for preparing textile fibres; spinning, doubling or 
twisting machines and other machinery for producing textile 
yarns; textile reeling or winding (including weft-winding) 
machines and machines for preparing textile yarns for use on 
the machines of heading 8446 or 8447  
– Machines for preparing textile fibres  
8445 11 00  – –  Carding machines  1,7  A  
8445 12 00  – –  Combing machines  1,7  A  
8445 13 00  – –  Drawing or roving machines  1,7  A  
8445 19 00  – –  Other  1,7  A  
8445 20 00  –  Textile spinning machines  1,7  A  
8445 30 00  –  Textile doubling or twisting machines  1,7  A  
8445 40 00  –  Textile winding (including weft-winding) or reeling machines  1,7  A  
8445 90 00  –  Other  1,7  A  
8446  Weaving machines (looms)  
8446 10 00  –  For weaving fabrics of a width not exceeding 30 cm  1,7  A  
– For weaving fabrics of a width exceeding 30 cm, shuttle type  
8446 21 00  – –  Power looms  1,7  A  
8446 29 00  – –  Other  1,7  A  
8446 30 00  –  For weaving fabrics of a width exceeding 30 cm, shuttleless 
type  1,7  A  
8447  Knitting machines, stitch-bonding machines and machines for 
making gimped yarn, tulle, lace, embroidery, trimmings, braid 
or net and machines for tufting  
– Circular knitting machines  
8447 11 00  – –  With cylinder diameter not exceeding 165 mm  1,7  A  
8447 12 00  – –  With cylinder diameter exceeding 165 mm  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/577
 
CN 2012  Description  Base rate  Category  Comment  
8447 20  –  Flat knitting machines; stitch-bonding machines  
8447 20 20  – –  Warp knitting machines (including Raschel type); stitch- 
bonding machines  1,7  A  
8447 20 80  – –  Other  1,7  A  
8447 90 00  –  Other  1,7  A  
8448  Auxiliary machinery for use with machines of heading 8444, 
8445, 8446 or 8447 (for example, dobbies, jacquards, 
automatic stop motions, shuttle changing mechanisms); parts 
and accessories suitable for use solely or principally with the 
machines of this heading or of heading 8444, 8445, 8446 
or 8447 (for example, spindles and spindle flyers, card 
clothing, combs, extruding nipples, shuttles, healds and heald- 
frames, hosiery needles)  
– Auxiliary machinery for machines of heading 8444, 8445, 
8446 or 8447  
8448 11 00  – –  Dobbies and jacquards; card-reducing, copying, punching or 
assembling machines for use therewith  1,7  A  
8448 19 00  – –  Other  1,7  A  
8448 20 00  –  Parts and accessories of machines of heading 8444 or of their 
auxiliary machinery  1,7  A  
– Parts and accessories of machines of heading 8445 or of their 
auxiliary machinery  
8448 31 00  – –  Card clothing  1,7  A  
8448 32 00  – –  Of machines for preparing textile fibres, other than card 
clothing  1,7  A  
8448 33 00  – –  Spindles, spindle flyers, spinning rings and ring travellers  1,7  A  
8448 39 00  – –  Other  1,7  A  
– Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery  
8448 42 00  – –  Reeds for looms, healds and heald-frames  1,7  A  
8448 49 00  – –  Other  1,7  A  
– Parts and accessories of machines of heading 8447 or of their 
auxiliary machinery  
8448 51  – –  Sinkers, needles and other articles used in forming stitches  
8448 51 10  – – –  Sinkers  1,7  A  
8448 51 90  – – –  Other  1,7  A  
8448 59 00  – –  Other  1,7  A  
8449 00 00  Machinery for the manufacture or finishing of felt or nonwovens 
in the piece or in shapes, including machinery for making felt 
hats; blocks for making hats  1,7  AEN  L 186/578 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8450  Household or laundry-type washing machines, including machines 
which both wash and dry  
– Machines, each of a dry linen capacity not exceeding 10 kg  
8450 11  – –  Fully-automatic machines  
– – –  Each of a dry linen capacity not exceeding 6 kg  
8450 11 11  – – – –  Front-loading machines  3  A  
8450 11 19  – – – –  Top-loading machines  3  A  
8450 11 90  – – –  Each of a dry linen capacity exceeding 6 kg but not 
exceeding 10 kg  2,6  A  
8450 12 00  – –  Other machines, with built-in centrifugal drier  2,7  A  
8450 19 00  – –  Other  2,7  A  
8450 20 00  –  Machines, each of a dry linen capacity exceeding 10 kg  2,2  A  
8450 90 00  –  Parts  2,7  A  
8451  Machinery (other than machines of heading 8450) for washing, 
cleaning, wringing, drying, ironing, pressing (including fusing 
presses), bleaching, dyeing, dressing, finishing, coating or impreg ­
nating textile yarns, fabrics or made-up textile articles and 
machines for applying the paste to the base fabric or other 
support used in the manufacture of floor coverings such as 
linoleum; machines for reeling, unreeling, folding, cutting or 
pinking textile fabrics  
8451 10 00  –  Dry-cleaning machines  2,2  A  
– Drying machines  
8451 21 00  – –  Each of a dry linen capacity not exceeding 10 kg  2,2  A  
8451 29 00  – –  Other  2,2  A  
8451 30 00  –  Ironing machines and presses (including fusing presses)  2,2  A  
8451 40 00  –  Washing, bleaching or dyeing machines  2,2  A  
8451 50 00  –  Machines for reeling, unreeling, folding, cutting or pinking 
textile fabrics  2,2  A  
8451 80  –  Other machinery  
8451 80 10  – –  Machines used in the manufacture of linoleum or other floor 
coverings for applying the paste to the base fabric or other 
support  2,2  A  
8451 80 30  – –  Machines for dressing or finishing  2,2  A  
8451 80 80  – –  Other  2,2  AEN  12.6.2020 Official Journal of the European Union L 186/579
 
CN 2012  Description  Base rate  Category  Comment  
8451 90 00  –  Parts  2,2  A  
8452  Sewing machines, other than book-sewing machines of 
heading 8440; furniture, bases and covers specially designed 
for sewing machines; sewing machine needles  
8452 10  –  Sewing machines of the household type  
– –  Sewing machines (lock-stitch only), with heads of a weight not 
exceeding 16 kg without motor or 17 kg including the 
motor; sewing machine heads (lock-stitch only), of a weight 
not exceeding 16 kg without motor or 17 kg including the 
motor  
8452 10 11  – – –  Sewing machines having a value (not including frames, tables 
or furniture) of more than EUR 65 each  5,7  A  
8452 10 19  – – –  Other  9,7  A  
8452 10 90  – –  Other sewing machines and other sewing machine heads  3,7  A  
– Other sewing machines  
8452 21 00  – –  Automatic units  3,7  A  
8452 29 00  – –  Other  3,7  A  
8452 30 00  –  Sewing machine needles  2,7  A  
8452 90 00  –  Furniture, bases and covers for sewing machines and parts 
thereof; other parts of sewing machines  2,7  A  
8453  Machinery for preparing, tanning or working hides, skins or 
leather or for making or repairing footwear or other articles of 
hides, skins or leather, other than sewing machines  
8453 10 00  –  Machinery for preparing, tanning or working hides, skins or 
leather  1,7  A  
8453 20 00  –  Machinery for making or repairing footwear  1,7  A  
8453 80 00  –  Other machinery  1,7  A  
8453 90 00  –  Parts  1,7  A  
8454  Converters, ladles, ingot moulds and casting machines, of a kind 
used in metallurgy or in metal foundries  
8454 10 00  –  Converters  1,7  A  
8454 20 00  –  Ingot moulds and ladles  1,7  A  
8454 30  –  Casting machines  
8454 30 10  – –  For casting under pressure  1,7  A  
8454 30 90  – –  Other  1,7  A  
8454 90 00  –  Parts  1,7  A  
8455  Metal-rolling mills and rolls therefor  
8455 10 00  –  Tube mills  2,7  A  
– Other rolling mills  
8455 21 00  – –  Hot or combination hot and cold  2,7  A  
8455 22 00  – –  Cold  2,7  AEN  L 186/580 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8455 30  –  Rolls for rolling mills  
8455 30 10  – –  Of cast iron  2,7  A  
– –  Of open-die forged steel  
8455 30 31  – – –  Hot-rolling work-rolls; hot-rolling and cold-rolling back-up 
rolls  2,7  A  
8455 30 39  – – –  Cold-rolling work-rolls  2,7  A  
8455 30 90  – –  Other  2,7  A  
8455 90 00  –  Other parts  2,7  A  
8456  Machine tools for working any material by removal of material, 
by laser or other light or photon beam, ultrasonic, electrodis ­
charge, electrochemical, electron beam, ionic-beam or plasma 
arc processes; water-jet cutting machines  
8456 10 00  –  Operated by laser or other light or photon beam processes  4,5  A  
8456 20 00  –  Operated by ultrasonic processes  3,5  A  
8456 30  –  Operated by electrodischarge processes  
– –  Numerically controlled  
8456 30 11  – – –  Wire-cut  3,5  A  
8456 30 19  – – –  Other  3,5  A  
8456 30 90  – –  Other  3,5  A  
8456 90  –  Other  
8456 90 20  – –  Water-jet cutting machines  1,7  A  
8456 90 80  – –  Other  3,5  A  
8457  Machining centres, unit construction machines (single station) and 
multi-station transfer machines, for working metal  
8457 10  –  Machining centres  
8457 10 10  – –  Horizontal  2,7  A  
8457 10 90  – –  Other  2,7  A  
8457 20 00  –  Unit construction machines (single station)  2,7  A  
8457 30  –  Multi-station transfer machines  
8457 30 10  – –  Numerically controlled  2,7  A  
8457 30 90  – –  Other  2,7  A  
8458  Lathes (including turning centres) for removing metal  
– Horizontal lathes  
8458 11  – –  Numerically controlled  
8458 11 20  – – –  Turning centres  2,7  A  
– – –  Automatic lathes  
8458 11 41  – – – –  Single spindle  2,7  A  
8458 11 49  – – – –  Multi-spindle  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/581
 
CN 2012  Description  Base rate  Category  Comment  
8458 11 80  – – –  Other  2,7  A  
8458 19 00  – –  Other  2,7  A  
– Other lathes  
8458 91  – –  Numerically controlled  
8458 91 20  – – –  Turning centres  2,7  A  
8458 91 80  – – –  Other  2,7  A  
8458 99 00  – –  Other  2,7  A  
8459  Machine tools (including way-type unit head machines) for 
drilling, boring, milling, threading or tapping by removing 
metal, other than lathes (including turning centres) of 
heading 8458  
8459 10 00  –  Way-type unit head machines  2,7  A  
– Other drilling machines  
8459 21 00  – –  Numerically controlled  2,7  A  
8459 29 00  – –  Other  2,7  A  
– Other boring-milling machines  
8459 31 00  – –  Numerically controlled  1,7  A  
8459 39 00  – –  Other  1,7  A  
8459 40  –  Other boring machines  
8459 40 10  – –  Numerically controlled  1,7  A  
8459 40 90  – –  Other  1,7  A  
– Milling machines, knee-type  
8459 51 00  – –  Numerically controlled  2,7  A  
8459 59 00  – –  Other  2,7  A  
– Other milling machines  
8459 61  – –  Numerically controlled  
8459 61 10  – – –  Tool milling machines  2,7  A  
8459 61 90  – – –  Other  2,7  A  
8459 69  – –  Other  
8459 69 10  – – –  Tool milling machines  2,7  A  
8459 69 90  – – –  Other  2,7  A  
8459 70 00  –  Other threading or tapping machines  2,7  A  
8460  Machine tools for deburring, sharpening, grinding, honing, 
lapping, polishing or otherwise finishing metal or cermets by 
means of grinding stones, abrasives or polishing products, other 
than gear cutting, gear grinding or gear finishing machines of 
heading 8461  
– Flat-surface grinding machines, in which the positioning in any 
one axis can be set up to an accuracy of at least 0,01 mm  
8460 11 00  – –  Numerically controlled  2,7  AEN  L 186/582 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8460 19 00  – –  Other  2,7  A  
– Other grinding machines, in which the positioning in any one 
axis can be set up to an accuracy of at least 0,01 mm  
8460 21  – –  Numerically controlled  
– – –  For cylindrical surfaces  
8460 21 11  – – – –  Internal cylindrical grinding machines  2,7  A  
8460 21 15  – – – –  Centreless grinding machines  2,7  A  
8460 21 19  – – – –  Other  2,7  A  
8460 21 90  – – –  Other  2,7  A  
8460 29  – –  Other  
8460 29 10  – – –  For cylindrical surfaces  2,7  A  
8460 29 90  – – –  Other  2,7  A  
– Sharpening (tool or cutter grinding) machines  
8460 31 00  – –  Numerically controlled  1,7  A  
8460 39 00  – –  Other  1,7  A  
8460 40  –  Honing or lapping machines  
8460 40 10  – –  Numerically controlled  1,7  A  
8460 40 90  – –  Other  1,7  A  
8460 90  –  Other  
8460 90 10  – –  Fitted with a micrometric adjusting system, in which the posi ­
tioning in any one axis can be set up to an accuracy of at 
least 0,01 mm  2,7  A  
8460 90 90  – –  Other  1,7  A  
8461  Machine tools for planing, shaping, slotting, broaching, gear 
cutting, gear grinding or gear finishing, sawing, cutting-off and 
other machine tools working by removing metal or cermets, not 
elsewhere specified or included  
8461 20 00  –  Shaping or slotting machines  1,7  A  
8461 30  –  Broaching machines  
8461 30 10  – –  Numerically controlled  1,7  A  
8461 30 90  – –  Other  1,7  A  
8461 40  –  Gear-cutting, gear-grinding or gear-finishing machines  
– –  Gear-cutting machines (including abrasive gear-cutting 
machines)  
– – –  For cutting cylindrical gears  
8461 40 11  – – – –  Numerically controlled  2,7  A  
8461 40 19  – – – –  Other  2,7  A  
– – –  For cutting other gears  
8461 40 31  – – – –  Numerically controlled  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/583
 
CN 2012  Description  Base rate  Category  Comment  
8461 40 39  – – – –  Other  1,7  A  
– –  Gear-finishing machines  
– – –  Fitted with a micrometric adjusting system, in which the 
positioning in any one axis can be set up to an accuracy 
of at least 0,01 mm  
8461 40 71  – – – –  Numerically controlled  2,7  A  
8461 40 79  – – – –  Other  2,7  A  
8461 40 90  – – –  Other  1,7  A  
8461 50  –  Sawing or cutting-off machines  
– –  Sawing machines  
8461 50 11  – – –  Circular saws  1,7  A  
8461 50 19  – – –  Other  1,7  A  
8461 50 90  – –  Cutting-off machines  1,7  A  
8461 90 00  –  Other  2,7  A  
8462  Machine tools (including presses) for working metal by forging, 
hammering or die-stamping; machine tools (including presses) for 
working metal by bending, folding, straightening, flattening, 
shearing, punching or notching; presses for working metal or 
metal carbides, not specified above  
8462 10  –  Forging or die-stamping machines (including presses) and 
hammers  
8462 10 10  – –  Numerically controlled  2,7  A  
8462 10 90  – –  Other  1,7  A  
– Bending, folding, straightening or flattening machines (including 
presses)  
8462 21  – –  Numerically controlled  
8462 21 10  – – –  For working flat products  2,7  A  
8462 21 80  – – –  Other  2,7  A  
8462 29  – –  Other  
8462 29 10  – – –  For working flat products  1,7  A  
– – –  Other  
8462 29 91  – – – –  Hydraulic  1,7  A  
8462 29 98  – – – –  Other  1,7  A  
– Shearing machines (including presses), other than combined 
punching and shearing machines  
8462 31 00  – –  Numerically controlled  2,7  A  
8462 39  – –  OtherEN  L 186/584 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8462 39 10  – – –  For working flat products  1,7  A  
– – –  Other  
8462 39 91  – – – –  Hydraulic  1,7  A  
8462 39 99  – – – –  Other  1,7  A  
– Punching or notching machines (including presses), including 
combined punching and shearing machines  
8462 41  – –  Numerically controlled  
8462 41 10  – – –  For working flat products  2,7  A  
8462 41 90  – – –  Other  2,7  A  
8462 49  – –  Other  
8462 49 10  – – –  For working flat products  1,7  A  
8462 49 90  – – –  Other  1,7  A  
– Other  
8462 91  – –  Hydraulic presses  
8462 91 20  – – –  Numerically controlled  2,7  A  
8462 91 80  – – –  Other  2,7  A  
8462 99  – –  Other  
8462 99 20  – – –  Numerically controlled  2,7  A  
8462 99 80  – – –  Other  2,7  A  
8463  Other machine tools for working metal or cermets, without 
removing material  
8463 10  –  Drawbenches for bars, tubes, profiles, wire or the like  
8463 10 10  – –  Drawbenches for wire  2,7  A  
8463 10 90  – –  Other  2,7  A  
8463 20 00  –  Thread-rolling machines  2,7  A  
8463 30 00  –  Machines for working wire  2,7  A  
8463 90 00  –  Other  2,7  A  
8464  Machine tools for working stone, ceramics, concrete, asbestos- 
cement or like mineral materials or for cold working glass  
8464 10 00  –  Sawing machines  2,2  A  
8464 20  –  Grinding or polishing machines  
– –  For working glass  
8464 20 11  – – –  Optical glass  2,2  A  
8464 20 19  – – –  Other  2,2  A  
8464 20 80  – –  Other  2,2  A  
8464 90 00  –  Other  2,2  AEN  12.6.2020 Official Journal of the European Union L 186/585
 
CN 2012  Description  Base rate  Category  Comment  
8465  Machine tools (including machines for nailing, stapling, glueing or 
otherwise assembling) for working wood, cork, bone, hard rubber, 
hard plastics or similar hard materials  
8465 10  –  Machines which can carry out different types of machining 
operations without tool change between such operations  
8465 10 10  – –  With manual transfer of workpiece between each operation  2,7  A  
8465 10 90  – –  With automatic transfer of workpiece between each operation  2,7  A  
– Other  
8465 91  – –  Sawing machines  
8465 91 10  – – –  Bandsaws  2,7  A  
8465 91 20  – – –  Circular saws  2,7  A  
8465 91 90  – – –  Other  2,7  A  
8465 92 00  – –  Planing, milling or moulding (by cutting) machines  2,7  A  
8465 93 00  – –  Grinding, sanding or polishing machines  2,7  A  
8465 94 00  – –  Bending or assembling machines  2,7  A  
8465 95 00  – –  Drilling or morticing machines  2,7  A  
8465 96 00  – –  Splitting, slicing or paring machines  2,7  A  
8465 99 00  – –  Other  2,7  A  
8466  Parts and accessories suitable for use solely or principally with the 
machines of headings 8456 to 8465, including work or tool 
holders, self-opening dieheads, dividing heads and other special 
attachments for machine tools; tool holders for any type of tool 
for working in the hand  
8466 10  –  Tool holders and self-opening dieheads  
– –  Tool holders  
8466 10 20  – – –  Arbors, collets and sleeves  1,2  A  
– – –  Other  
8466 10 31  – – – –  For lathes  1,2  A  
8466 10 38  – – – –  Other  1,2  A  
8466 10 80  – –  Self-opening dieheads  1,2  A  
8466 20  –  Work holders  
8466 20 20  – –  Jigs and fixtures for specific applications; sets of standard jig 
and fixture components  1,2  A  
– –  Other  
8466 20 91  – – –  For lathes  1,2  A  
8466 20 98  – – –  Other  1,2  AEN  L 186/586 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8466 30 00  –  Dividing heads and other special attachments for machine tools  1,2  A  
– Other  
8466 91  – –  For machines of heading 8464  
8466 91 20  – – –  Of cast iron or cast steel  1,2  A  
8466 91 95  – – –  Other  1,2  A  
8466 92  – –  For machines of heading 8465  
8466 92 20  – – –  Of cast iron or cast steel  1,2  A  
8466 92 80  – – –  Other  1,2  A  
8466 93  – –  For machines of headings 8456 to 8461  
8466 93 30  – – –  For machines of subheading 8456 90 20  1,7  A  
8466 93 70  – – –  Other  1,2  A  
8466 94 00  – –  For machines of heading 8462 or 8463  1,2  A  
8467  Tools for working in the hand, pneumatic, hydraulic or with self- 
contained electric or non-electric motor  
– Pneumatic  
8467 11  – –  Rotary type (including combined rotary-percussion)  
8467 11 10  – – –  Metalworking  1,7  A  
8467 11 90  – – –  Other  1,7  A  
8467 19 00  – –  Other  1,7  A  
– With self-contained electric motor  
8467 21  – –  Drills of all kinds  
8467 21 10  – – –  Capable of operation without an external source of power  2,7  A  
– – –  Other  
8467 21 91  – – – –  Electropneumatic  2,7  A  
8467 21 99  – – – –  Other  2,7  A  
8467 22  – –  Saws  
8467 22 10  – – –  Chainsaws  2,7  A  
8467 22 30  – – –  Circular saws  2,7  A  
8467 22 90  – – –  Other  2,7  A  
8467 29  – –  Other  
8467 29 20  – – –  Capable of operation without an external source of power  2,7  A  
– – –  Other  
– – – –  Grinders and sanders  
8467 29 51  – – – – –  Angle grinders  2,7  A  
8467 29 53  – – – – –  Belt sanders  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/587
 
CN 2012  Description  Base rate  Category  Comment  
8467 29 59  – – – – –  Other  2,7  A  
8467 29 70  – – – –  Planers  2,7  A  
8467 29 80  – – – –  Hedge trimmers and lawn edge cutters  2,7  A  
8467 29 85  – – – –  Other  2,7  A  
– Other tools  
8467 81 00  – –  Chainsaws  1,7  A  
8467 89 00  – –  Other  1,7  A  
– Parts  
8467 91 00  – –  Of chainsaws  1,7  A  
8467 92 00  – –  Of pneumatic tools  1,7  A  
8467 99 00  – –  Other  1,7  A  
8468  Machinery and apparatus for soldering, brazing or welding, 
whether or not capable of cutting, other than those of 
heading 8515; gas-operated surface tempering machines and 
appliances  
8468 10 00  –  Hand-held blow pipes  2,2  A  
8468 20 00  –  Other gas-operated machinery and apparatus  2,2  A  
8468 80 00  –  Other machinery and apparatus  2,2  A  
8468 90 00  –  Parts  2,2  A  
8469 00  Typewriters other than printers of heading 8443; word- 
processing machines  
8469 00 10  –  Word-processing machines  0  A  
– Other  
8469 00 91  – –  Electric  2,3  A  
8469 00 99  – –  Other  2,5  A  
8470  Calculating machines and pocket-size data-recording, reproducing 
and displaying machines with calculating functions; accounting 
machines, postage-franking machines, ticket-issuing machines 
and similar machines, incorporating a calculating device; cash 
registers  
8470 10 00  –  Electronic calculators capable of operation without an external 
source of electric power and pocket-size data-recording, repro ­
ducing and displaying machines with calculating functions  0 A  
– Other electronic calculating machines  
8470 21 00  – –  Incorporating a printing device  0  A  
8470 29 00  – –  Other  0  A  
8470 30 00  –  Other calculating machines  0  AEN  L 186/588 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8470 50 00  –  Cash registers  0  A  
8470 90 00  –  Other  0  A  
8471  Automatic data-processing machines and units thereof; magnetic 
or optical readers, machines for transcribing data onto data media 
in coded form and machines for processing such data, not 
elsewhere specified or included  
8471 30 00  –  Portable automatic data-processing machines, weighing not 
more than 10 kg, consisting of at least a central processing 
unit, a keyboard and a display  0 A  
– Other automatic data-processing machines  
8471 41 00  – –  Comprising in the same housing at least a central processing 
unit and an input and output unit, whether or not combined  0 A  
8471 49 00  – –  Other, presented in the form of systems  0  A  
8471 50 00  –  Processing units other than those of subheading 8471 41 
or 8471 49, whether or not containing in the same housing 
one or two of the following types of unit: storage units, input 
units, output units  0 A  
8471 60  –  Input or output units, whether or not containing storage units 
in the same housing  
8471 60 60  – –  Keyboards  0  A  
8471 60 70  – –  Other  0  A  
8471 70  –  Storage units  
8471 70 20  – –  Central storage units  0  A  
– –  Other  
– – –  Disk storage units  
8471 70 30  – – – –  Optical, including magneto-optical  0  A  
– – – –  Other  
8471 70 50  – – – – –  Hard disk drives  0  A  
8471 70 70  – – – – –  Other  0  A  
8471 70 80  – – –  Magnetic tape storage units  0  A  
8471 70 98  – – –  Other  0  A  
8471 80 00  –  Other units of automatic data-processing machines  0  A  
8471 90 00  –  Other  0  A  
8472  Other office machines (for example, hectograph or stencil dupli ­
cating machines, addressing machines, automatic banknote 
dispensers, coin-sorting machines, coin-counting or -wrapping 
machines, pencil-sharpening machines, perforating or stapling 
machines)  
8472 10 00  –  Duplicating machines  2  AEN  12.6.2020 Official Journal of the European Union L 186/589
 
CN 2012  Description  Base rate  Category  Comment  
8472 30 00  –  Machines for sorting or folding mail or for inserting mail in 
envelopes or bands, machines for opening, closing or sealing 
mail and machines for affixing or cancelling postage stamps  2,2  A  
8472 90  –  Other  
8472 90 10  – –  Coin-sorting, coin-counting or coin-wrapping machines  2,2  A  
8472 90 30  – –  Automatic teller machines  0  A  
8472 90 70  – –  Other  2,2  A  
8473  Parts and accessories (other than covers, carrying cases and the 
like) suitable for use solely or principally with machines of 
headings 8469 to 8472  
8473 10  –  Parts and accessories of the machines of heading 8469  
– –  Electronic assemblies  
8473 10 11  – – –  Of machines of subheading 8469 00 10  0  A  
8473 10 19  – – –  Other  3  A  
8473 10 90  – –  Other  0  A  
– Parts and accessories of the machines of heading 8470  
8473 21  – –  Of the electronic calculating machines of subheading 8470 10, 
8470 21 or 8470 29  
8473 21 10  – – –  Electronic assemblies  0  A  
8473 21 90  – – –  Other  0  A  
8473 29  – –  Other  
8473 29 10  – – –  Electronic assemblies  0  A  
8473 29 90  – – –  Other  0  A  
8473 30  –  Parts and accessories of the machines of heading 8471  
8473 30 20  – –  Electronic assemblies  0  A  
8473 30 80  – –  Other  0  A  
8473 40  –  Parts and accessories of the machines of heading 8472  
– –  Electronic assemblies  
8473 40 11  – – –  Of machines of subheading 8472 90 30  0  A  
8473 40 18  – – –  Other  3  A  
8473 40 80  – –  Other  0  A  
8473 50  –  Parts and accessories equally suitable for use with machines of 
two or more of the headings 8469 to 8472  
8473 50 20  – –  Electronic assemblies  0  A  
8473 50 80  – –  Other  0  AEN  L 186/590 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8474  Machinery for sorting, screening, separating, washing, crushing, 
grinding, mixing or kneading earth, stone, ores or other mineral 
substances, in solid (including powder or paste) form; machinery 
for agglomerating, shaping or moulding solid mineral fuels, 
ceramic paste, unhardened cements, plastering materials or 
other mineral products in powder or paste form; machines for 
forming foundry moulds of sand  
8474 10 00  –  Sorting, screening, separating or washing machines  0  A  
8474 20 00  –  Crushing or grinding machines  0  A  
– Mixing or kneading machines  
8474 31 00  – –  Concrete or mortar mixers  0  A  
8474 32 00  – –  Machines for mixing mineral substances with bitumen  0  A  
8474 39 00  – –  Other  0  A  
8474 80  –  Other machinery  
8474 80 10  – –  Machinery for agglomerating, shaping or moulding ceramic 
paste  0 A  
8474 80 90  – –  Other  0  A  
8474 90  –  Parts  
8474 90 10  – –  Of cast iron or cast steel  0  A  
8474 90 90  – –  Other  0  A  
8475  Machines for assembling electric or electronic lamps, tubes or 
valves or flashbulbs, in glass envelopes; machines for manufac ­
turing or hot working glass or glassware  
8475 10 00  –  Machines for assembling electric or electronic lamps, tubes or 
valves or flashbulbs, in glass envelopes  1,7  A  
– Machines for manufacturing or hot working glass or glassware  
8475 21 00  – –  Machines for making optical fibres and preforms thereof  1,7  A  
8475 29 00  – –  Other  1,7  A  
8475 90 00  –  Parts  1,7  A  
8476  Automatic goods-vending machines (for example, postage stamp, 
cigarette, food or beverage machines), including money-changing 
machines  
– Automatic beverage-vending machines  
8476 21 00  – –  Incorporating heating or refrigerating devices  1,7  A  
8476 29 00  – –  Other  1,7  A  
– Other machines  
8476 81 00  – –  Incorporating heating or refrigerating devices  1,7  A  
8476 89 00  – –  Other  1,7  A  
8476 90 00  –  Parts  1,7  A  
8477  Machinery for working rubber or plastics or for the manufacture 
of products from these materials, not specified or included 
elsewhere in this chapterEN  12.6.2020 Official Journal of the European Union L 186/591
 
CN 2012  Description  Base rate  Category  Comment  
8477 10 00  –  Injection-moulding machines  1,7  A  
8477 20 00  –  Extruders  1,7  A  
8477 30 00  –  Blow-moulding machines  1,7  A  
8477 40 00  –  Vacuum-moulding machines and other thermoforming 
machines  1,7  A  
– Other machinery for moulding or otherwise forming  
8477 51 00  – –  For moulding or retreading pneumatic tyres or for moulding 
or otherwise forming inner tubes  1,7  A  
8477 59  – –  Other  
8477 59 10  – – –  Presses  1,7  A  
8477 59 80  – – –  Other  1,7  A  
8477 80  –  Other machinery  
– –  Machines for the manufacture of foam products  
8477 80 11  – – –  Machines for processing reactive resins  1,7  A  
8477 80 19  – – –  Other  1,7  A  
– –  Other  
8477 80 91  – – –  Size reduction equipment  1,7  A  
8477 80 93  – – –  Mixers, kneaders and agitators  1,7  A  
8477 80 95  – – –  Cutting, splitting and peeling machines  1,7  A  
8477 80 99  – – –  Other  1,7  A  
8477 90  –  Parts  
8477 90 10  – –  Of cast iron or cast steel  1,7  A  
8477 90 80  – –  Other  1,7  A  
8478  Machinery for preparing or making up tobacco, not specified or 
included elsewhere in this chapter  
8478 10 00  –  Machinery  1,7  A  
8478 90 00  –  Parts  1,7  A  
8479  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this chapter  
8479 10 00  –  Machinery for public works, building or the like  0  A  
8479 20 00  –  Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  1,7  A  
8479 30  –  Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork  
8479 30 10  – –  Presses  1,7  A  
8479 30 90  – –  Other  1,7  A  
8479 40 00  –  Ropeor cable-making machines  1,7  A  
8479 50 00  –  Industrial robots, not elsewhere specified or included  1,7  AEN  L 186/592 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8479 60 00  –  Evaporative air coolers  1,7  A  
– Passenger boarding bridges  
8479 71 00  – –  Of a kind used in airports  1,7  A  
8479 79 00  – –  Other  1,7  A  
– Other machines and mechanical appliances  
8479 81 00  – –  For treating metal, including electric wire coil-winders  1,7  A  
8479 82 00  – –  Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  1,7  A  
8479 89  – –  Other  
8479 89 30  – – –  Mobile hydraulic-powered mine roof supports  1,7  A  
8479 89 60  – – –  Central greasing systems  1,7  A  
8479 89 97  – – –  Other  1,7  A  
8479 90  –  Parts  
8479 90 20  – –  Of cast iron or cast steel  1,7  A  
8479 90 80  – –  Other  1,7  A  
8480  Moulding boxes for metal foundry; mould bases; moulding 
patterns; moulds for metal (other than ingot moulds), metal 
carbides, glass, mineral materials, rubber or plastics  
8480 10 00  –  Moulding boxes for metal foundry  1,7  A  
8480 20 00  –  Mould bases  1,7  A  
8480 30  –  Moulding patterns  
8480 30 10  – –  Of wood  1,7  A  
8480 30 90  – –  Other  2,7  A  
– Moulds for metal or metal carbides  
8480 41 00  – –  Injection or compression types  1,7  A  
8480 49 00  – –  Other  1,7  A  
8480 50 00  –  Moulds for glass  1,7  A  
8480 60 00  –  Moulds for mineral materials  1,7  A  
– Moulds for rubber or plastics  
8480 71 00  – –  Injection or compression types  1,7  A  
8480 79 00  – –  Other  1,7  A  
8481  Taps, cocks, valves and similar appliances for pipes, boiler shells, 
tanks, vats or the like, including pressure-reducing valves and 
thermostatically controlled valves  
8481 10  –  Pressure-reducing valves  
8481 10 05  – –  Combined with filters or lubricators  2,2  A  
– –  Other  
8481 10 19  – – –  Of cast iron or steel  2,2  AEN  12.6.2020 Official Journal of the European Union L 186/593
 
CN 2012  Description  Base rate  Category  Comment  
8481 10 99  – – –  Other  2,2  A  
8481 20  –  Valves for oleohydraulic or pneumatic transmissions  
8481 20 10  – –  Valves for the control of oleohydraulic power transmission  2,2  A  
8481 20 90  – –  Valves for the control of pneumatic power transmission  2,2  A  
8481 30  –  Check (non-return) valves  
8481 30 91  – –  Of cast iron or steel  2,2  A  
8481 30 99  – –  Other  2,2  A  
8481 40  –  Safety or relief valves  
8481 40 10  – –  Of cast iron or steel  2,2  A  
8481 40 90  – –  Other  2,2  A  
8481 80  –  Other appliances  
– –  Taps, cocks and valves for sinks, washbasins, bidets, water 
cisterns, baths and similar fixtures  
8481 80 11  – – –  Mixing valves  2,2  A  
8481 80 19  – – –  Other  2,2  A  
– –  Central heating radiator valves  
8481 80 31  – – –  Thermostatic valves  2,2  A  
8481 80 39  – – –  Other  2,2  A  
8481 80 40  – –  Valves for pneumatic tyres and inner tubes  2,2  A  
– –  Other  
– – –  Process control valves  
8481 80 51  – – – –  Temperature regulators  2,2  A  
8481 80 59  – – – –  Other  2,2  A  
– – –  Other  
– – – –  Gate valves  
8481 80 61  – – – – –  Of cast iron  2,2  A  
8481 80 63  – – – – –  Of steel  2,2  A  
8481 80 69  – – – – –  Other  2,2  A  
– – – –  Globe valves  
8481 80 71  – – – – –  Of cast iron  2,2  A  
8481 80 73  – – – – –  Of steel  2,2  A  
8481 80 79  – – – – –  Other  2,2  A  
8481 80 81  – – – –  Ball and plug valves  2,2  A  
8481 80 85  – – – –  Butterfly valves  2,2  A  
8481 80 87  – – – –  Diaphragm valves  2,2  A  
8481 80 99  – – – –  Other  2,2  A  
8481 90 00  –  Parts  2,2  AEN  L 186/594 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8482  Ball or roller bearings  
8482 10  –  Ball bearings  
8482 10 10  – –  With greatest external diameter not exceeding 30 mm  8  A  
8482 10 90  – –  Other  8  A  
8482 20 00  –  Tapered roller bearings, including cone and tapered roller 
assemblies  8 A  
8482 30 00  –  Spherical roller bearings  8  A  
8482 40 00  –  Needle roller bearings  8  A  
8482 50 00  –  Other cylindrical roller bearings  8  A  
8482 80 00  –  Other, including combined ball/roller bearings  8  A  
– Parts  
8482 91  – –  Balls, needles and rollers  
8482 91 10  – – –  Tapered rollers  8  A  
8482 91 90  – – –  Other  7,7  A  
8482 99 00  – –  Other  8  A  
8483  Transmission shafts (including cam shafts and crank shafts) and 
cranks; bearing housings and plain shaft bearings; gears and 
gearing; ball or roller screws; gear boxes and other speed 
changers, including torque converters; flywheels and pulleys, 
including pulley blocks; clutches and shaft couplings (including 
universal joints)  
8483 10  –  Transmission shafts (including cam shafts and crank shafts) and 
cranks  
– –  Cranks and crank shafts  
8483 10 21  – – –  Of cast iron or cast steel  4  A  
8483 10 25  – – –  Of open-die forged steel  4  A  
8483 10 29  – – –  Other  4  A  
8483 10 50  – –  Articulated shafts  4  A  
8483 10 95  – –  Other  4  A  
8483 20 00  –  Bearing housings, incorporating ball or roller bearings  6  A  
8483 30  –  Bearing housings, not incorporating ball or roller bearings; plain 
shaft bearings  
– –  Bearing housings  
8483 30 32  – – –  For ball or roller bearings  5,7  A  
8483 30 38  – – –  Other  3,4  A  
8483 30 80  – –  Plain shaft bearings  3,4  A  
8483 40  –  Gears and gearing, other than toothed wheels, chain sprockets 
and other transmission elements presented separately; ball or 
roller screws; gear boxes and other speed changers, including 
torque converters  
– –  Gears and gearing (other than friction gears)  
8483 40 21  – – –  Spur and helical  3,7  AEN  12.6.2020 Official Journal of the European Union L 186/595
 
CN 2012  Description  Base rate  Category  Comment  
8483 40 23  – – –  Bevel and bevel/spur  3,7  A  
8483 40 25  – – –  Worm gear  3,7  A  
8483 40 29  – – –  Other  3,7  A  
8483 40 30  – –  Ball or roller screws  3,7  A  
– –  Gear boxes and other speed changers  
8483 40 51  – – –  Gear boxes  3,7  A  
8483 40 59  – – –  Other  3,7  A  
8483 40 90  – –  Other  3,7  A  
8483 50  –  Flywheels and pulleys, including pulley blocks  
8483 50 20  – –  Of cast iron or cast steel  2,7  A  
8483 50 80  – –  Other  2,7  A  
8483 60  –  Clutches and shaft couplings (including universal joints)  
8483 60 20  – –  Of cast iron or cast steel  2,7  A  
8483 60 80  – –  Other  2,7  A  
8483 90  –  Toothed wheels, chain sprockets and other transmission 
elements presented separately; parts  
8483 90 20  – –  Parts of bearing housings  5,7  A  
– –  Other  
8483 90 81  – – –  Of cast iron or cast steel  2,7  A  
8483 90 89  – – –  Other  2,7  A  
8484  Gaskets and similar joints of metal sheeting combined with other 
material or of two or more layers of metal; sets or assortments of 
gaskets and similar joints, dissimilar in composition, put up in 
pouches, envelopes or similar packings; mechanical seals  
8484 10 00  –  Gaskets and similar joints of metal sheeting combined with 
other material or of two or more layers of metal  1,7  A  
8484 20 00  –  Mechanical seals  1,7  A  
8484 90 00  –  Other  1,7  A  
8486  Machines and apparatus of a kind used solely or principally for 
the manufacture of semiconductor boules or wafers, semicon ­
ductor devices, electronic integrated circuits or flat panel 
displays; machines and apparatus specified in note 9(C) to this 
chapter; parts and accessories  
8486 10 00  –  Machines and apparatus for the manufacture of boules or wafers  0  A  
8486 20  –  Machines and apparatus for the manufacture of semiconductor 
devices or of electronic integrated circuits  
8486 20 10  – –  Machine-tools operated by ultrasonic processes  3,5  A  
8486 20 90  – –  Other  0  A  
8486 30  –  Machines and apparatus for the manufacture of flat panel 
displaysEN  L 186/596 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8486 30 10  – –  Apparatus for chemical vapour deposition on liquid crystal 
devices (LCD) substrates  0 A  
8486 30 30  – –  Apparatus for dry-etching patterns on liquid crystal devices 
(LCD) substrates  0 A  
8486 30 50  – –  Apparatus for physical deposition by sputtering on liquid 
crystal devices (LCD) substrates  0 A  
8486 30 90  – –  Other  0  A  
8486 40 00  –  Machines and apparatus specified in note 9(C) to this chapter  0  A  
8486 90  –  Parts and accessories  
8486 90 10  – –  Tool holders and self-opening dieheads; workholders  1,2  A  
– –  Other  
8486 90 20  – – –  Parts of spinners for coating photographic emulsions on 
liquid crystal devices (LCD) substrates  0 A  
8486 90 30  – – –  Parts of deflash machines for cleaning the metal leads of 
semiconductor packages prior to the electroplating process  0 A  
8486 90 40  – – –  Parts of apparatus for physical deposition by sputtering on 
liquid crystal devices (LCD) substrates  0 A  
8486 90 50  – – –  Parts and accessories for apparatus for dry-etching patterns 
on liquid crystal devices (LCD) substrates  0 A  
8486 90 60  – – –  Parts and accessories for apparatus for chemical vapour 
deposition on liquid crystal devices (LCD) substrates  0 A  
8486 90 70  – – –  Parts and accessories for machine-tools operated by 
ultrasonic processes  1,2  A  
8486 90 90  – – –  Other  0  A  
8487  Machinery parts, not containing electrical connectors, insulators, 
coils, contacts or other electrical features, not specified or 
included elsewhere in this chapter  
8487 10  –  Ships' or boats' propellers and blades therefor  
8487 10 10  – –  Of bronze  1,7  A  
8487 10 90  – –  Other  1,7  A  
8487 90  –  Other  
8487 90 40  – –  Of cast iron  1,7  A  
– –  Of iron or steel  
8487 90 51  – – –  Of cast steel  1,7  A  
8487 90 57  – – –  Of open-die forged or closed-die forged iron or steel  1,7  A  
8487 90 59  – – –  Other  1,7  A  
8487 90 90  – –  Other  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/597
 
CN 2012  Description  Base rate  Category  Comment  
85  CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT 
AND PARTS THEREOF; SOUND RECORDERS AND REPRO ­
DUCERS, TELEVISION IMAGE AND SOUND RECORDERS 
AND REPRODUCERS, AND PARTS AND ACCESSORIES OF 
SUCH ARTICLES  
8501  Electric motors and generators (excluding generating sets)  
8501 10  –  Motors of an output not exceeding 37,5 W  
8501 10 10  – –  Synchronous motors of an output not exceeding 18 W  4,7  A  
– –  Other  
8501 10 91  – – –  Universal AC/DC motors  2,7  A  
8501 10 93  – – –  AC motors  2,7  A  
8501 10 99  – – –  DC motors  2,7  A  
8501 20 00  –  Universal AC/DC motors of an output exceeding 37,5 W  2,7  A  
– Other DC motors; DC generators  
8501 31 00  – –  Of an output not exceeding 750 W  2,7  A  
8501 32 00  – –  Of an output exceeding 750 W but not exceeding 75 kW  2,7  A  
8501 33 00  – –  Of an output exceeding 75 kW but not exceeding 375 kW  2,7  A  
8501 34 00  – –  Of an output exceeding 375 kW  2,7  A  
8501 40  –  Other AC motors, single-phase  
8501 40 20  – –  Of an output not exceeding 750 W  2,7  A  
8501 40 80  – –  Of an output exceeding 750 W  2,7  A  
– Other AC motors, multi-phase  
8501 51 00  – –  Of an output not exceeding 750 W  2,7  A  
8501 52  – –  Of an output exceeding 750 W but not exceeding 75 kW  
8501 52 20  – – –  Of an output exceeding 750 W but not exceeding 7,5 kW  2,7  A  
8501 52 30  – – –  Of an output exceeding 7,5 kW but not exceeding 37 kW  2,7  A  
8501 52 90  – – –  Of an output exceeding 37 kW but not exceeding 75 kW  2,7  A  
8501 53  – –  Of an output exceeding 75 kW  
8501 53 50  – – –  Traction motors  2,7  A  
– – –  Other, of an output  
8501 53 81  – – – –  Exceeding 75 kW but not exceeding 375 kW  2,7  A  
8501 53 94  – – – –  Exceeding 375 kW but not exceeding 750 kW  2,7  A  
8501 53 99  – – – –  Exceeding 750 kW  2,7  A  
– AC generators (alternators)  
8501 61  – –  Of an output not exceeding 75 kVA  
8501 61 20  – – –  Of an output not exceeding 7,5 kVA  2,7  A  
8501 61 80  – – –  Of an output exceeding 7,5 kVA but not 
exceeding 75 kVA  2,7  AEN  L 186/598 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8501 62 00  – –  Of an output exceeding 75 kVA but not 
exceeding 375 kVA  2,7  A  
8501 63 00  – –  Of an output exceeding 375 kVA but not 
exceeding 750 kVA  2,7  A  
8501 64 00  – –  Of an output exceeding 750 kVA  2,7  A  
8502  Electric generating sets and rotary converters  
– Generating sets with compression-ignition internal combustion 
piston engines (diesel or semi-diesel engines)  
8502 11  – –  Of an output not exceeding 75 kVA  
8502 11 20  – – –  Of an output not exceeding 7,5 kVA  2,7  A  
8502 11 80  – – –  Of an output exceeding 7,5 kVA but not 
exceeding 75 kVA  2,7  A  
8502 12 00  – –  Of an output exceeding 75 kVA but not 
exceeding 375 kVA  2,7  A  
8502 13  – –  Of an output exceeding 375 kVA  
8502 13 20  – – –  Of an output exceeding 375 kVA but not 
exceeding 750 kVA  2,7  A  
8502 13 40  – – –  Of an output exceeding 750 kVA but not 
exceeding 2 000 kVA  2,7  A  
8502 13 80  – – –  Of an output exceeding 2 000 kVA  2,7  A  
8502 20  –  Generating sets with spark-ignition internal combustion piston 
engines  
8502 20 20  – –  Of an output not exceeding 7,5 kVA  2,7  A  
8502 20 40  – –  Of an output exceeding 7,5 kVA but not 
exceeding 375 kVA  2,7  A  
8502 20 60  – –  Of an output exceeding 375 kVA but not 
exceeding 750 kVA  2,7  A  
8502 20 80  – –  Of an output exceeding 750 kVA  2,7  A  
– Other generating sets  
8502 31 00  – –  Wind-powered  2,7  A  
8502 39  – –  Other  
8502 39 20  – – –  Turbo-generators  2,7  A  
8502 39 80  – – –  Other  2,7  A  
8502 40 00  –  Electric rotary converters  2,7  A  
8503 00  Parts suitable for use solely or principally with the machines of 
heading 8501 or 8502  
8503 00 10  –  Non-magnetic retaining rings  2,7  A  
– Other  
8503 00 91  – –  Of cast iron or cast steel  2,7  A  
8503 00 99  – –  Other  2,7  A  
8504  Electrical transformers, static converters (for example, rectifiers) 
and inductors  
8504 10  –  Ballasts for discharge lamps or tubes  
8504 10 20  – –  Inductors, whether or not connected with a capacitor  3,7  AEN  12.6.2020 Official Journal of the European Union L 186/599
 
CN 2012  Description  Base rate  Category  Comment  
8504 10 80  – –  Other  3,7  A  
– Liquid dielectric transformers  
8504 21 00  – –  Having a power handling capacity not exceeding 650 kVA  3,7  A  
8504 22  – –  Having a power handling capacity exceeding 650 kVA but 
not exceeding 10 000 kVA  
8504 22 10  – – –  Exceeding 650 kVA but not exceeding 1 600 kVA  3,7  A  
8504 22 90  – – –  Exceeding 1 600 kVA but not exceeding 10 000 kVA  3,7  A  
8504 23 00  – –  Having a power handling capacity exceeding 10 000 kVA  3,7  A  
– Other transformers  
8504 31  – –  Having a power handling capacity not exceeding 1 kVA  
– – –  Measuring transformers  
8504 31 21  – – – –  For voltage measurement  3,7  A  
8504 31 29  – – – –  Other  3,7  A  
8504 31 80  – – –  Other  3,7  A  
8504 32 00  – –  Having a power handling capacity exceeding 1 kVA but not 
exceeding 16 kVA  3,7  A  
8504 33 00  – –  Having a power handling capacity exceeding 16 kVA but not 
exceeding 500 kVA  3,7  A  
8504 34 00  – –  Having a power handling capacity exceeding 500 kVA  3,7  A  
8504 40  –  Static converters  
8504 40 30  – –  Of a kind used with telecommunication apparatus, automatic 
data-processing machines and units thereof  0 A  
– –  Other  
8504 40 55  – – –  Accumulator chargers  3,3  A  
– – –  Other  
8504 40 82  – – – –  Rectifiers  3,3  A  
– – – –  Inverters  
8504 40 84  – – – – –  Having a power handling capacity not 
exceeding 7,5 kVA  3,3  A  
8504 40 88  – – – – –  Having a power handling capacity exceeding 7,5 kVA  3,3  A  
8504 40 90  – – – –  Other  3,3  A  
8504 50  –  Other inductors  
8504 50 20  – –  Of a kind used with telecommunication apparatus and for 
power supplies for automatic data-processing machines and 
units thereof  0 A  
8504 50 95  – –  Other  3,7  AEN  L 186/600 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8504 90  –  Parts  
– –  Of transformers and inductors  
8504 90 05  – – –  Electronic assemblies of machines of 
subheading 8504 50 20  0 A  
– – –  Other  
8504 90 11  – – – –  Ferrite cores  2,2  A  
8504 90 18  – – – –  Other  2,2  A  
– –  Of static converters  
8504 90 91  – – –  Electronic assemblies of machines of 
subheading 8504 40 30  0 A  
8504 90 99  – – –  Other  2,2  A  
8505  Electromagnets; permanent magnets and articles intended to 
become permanent magnets after magnetisation; electromagnetic 
or permanent magnet chucks, clamps and similar holding devices; 
electromagnetic couplings, clutches and brakes; electromagnetic 
lifting heads  
– Permanent magnets and articles intended to become permanent 
magnets after magnetisation  
8505 11 00  – –  Of metal  2,2  A  
8505 19  – –  Other  
8505 19 10  – – –  Permanent magnets of agglomerated ferrite  2,2  A  
8505 19 90  – – –  Other  2,2  A  
8505 20 00  –  Electromagnetic couplings, clutches and brakes  2,2  A  
8505 90  –  Other, including parts  
8505 90 20  – –  Electromagnets; electromagnetic or permanent magnet chucks, 
clamps and similar holding devices  1,8  A  
8505 90 50  – –  Electromagnetic lifting heads  2,2  A  
8505 90 90  – –  Parts  1,8  A  
8506  Primary cells and primary batteries  
8506 10  –  Manganese dioxide  
– –  Alkaline  
8506 10 11  – – –  Cylindrical cells  4,7  A  
8506 10 18  – – –  Other  4,7  A  
– –  Other  
8506 10 91  – – –  Cylindrical cells  4,7  A  
8506 10 98  – – –  Other  4,7  A  
8506 30 00  –  Mercuric oxide  4,7  A  
8506 40 00  –  Silver oxide  4,7  A  
8506 50  –  Lithium  
8506 50 10  – –  Cylindrical cells  4,7  A  
8506 50 30  – –  Button cells  4,7  AEN  12.6.2020 Official Journal of the European Union L 186/601
 
CN 2012  Description  Base rate  Category  Comment  
8506 50 90  – –  Other  4,7  A  
8506 60 00  –  Air-zinc  4,7  A  
8506 80  –  Other primary cells and primary batteries  
8506 80 05  – –  Dry zinc-carbon batteries of a voltage of 5,5 V or more but 
not exceeding 6,5 V  0 A  
8506 80 80  – –  Other  4,7  A  
8506 90 00  –  Parts  4,7  A  
8507  Electric accumulators, including separators therefor, whether or 
not rectangular (including square)  
8507 10  –  Lead-acid, of a kind used for starting piston engines  
8507 10 20  – –  Working with liquid electrolyte  3,7  A  
8507 10 80  – –  Other  3,7  A  
8507 20  –  Other lead-acid accumulators  
8507 20 20  – –  Working with liquid electrolyte  3,7  A  
8507 20 80  – –  Other  3,7  A  
8507 30  –  Nickel-cadmium  
8507 30 20  – –  Hermetically sealed  2,6  A  
8507 30 80  – –  Other  2,6  A  
8507 40 00  –  Nickel-iron  2,7  A  
8507 50 00  –  Nickel-metal hydride  2,7  A  
8507 60 00  –  Lithium-ion  2,7  A  
8507 80 00  –  Other accumulators  2,7  A  
8507 90  –  Parts  
8507 90 30  – –  Separators  2,7  A  
8507 90 80  – –  Other  2,7  A  
8508  Vacuum cleaners  
– With self-contained electric motor  
8508 11 00  – –  Of a power not exceeding 1 500 W and having a dust bag or 
other receptacle capacity not exceeding 20 l  2,2  A  
8508 19 00  – –  Other  1,7  A  
8508 60 00  –  Other vacuum cleaners  1,7  A  
8508 70 00  –  Parts  1,7  A  
8509  Electromechanical domestic appliances, with self-contained electric 
motor, other than vacuum cleaners of heading 8508  
8509 40 00  –  Food grinders and mixers; fruit or vegetable juice extractors  2,2  A  
8509 80 00  –  Other appliances  2,2  AEN  L 186/602 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8509 90 00  –  Parts  2,2  A  
8510  Shavers, hair clippers and hair-removing appliances, with self- 
contained electric motor  
8510 10 00  –  Shavers  2,2  A  
8510 20 00  –  Hair clippers  2,2  A  
8510 30 00  –  Hair-removing appliances  2,2  A  
8510 90 00  –  Parts  2,2  A  
8511  Electrical ignition or starting equipment of a kind used for spark- 
ignition or compression-ignition internal combustion engines (for 
example, ignition magnetos, magneto-dynamos, ignition coils, 
sparking plugs and glow plugs, starter motors); generators (for 
example, dynamos, alternators) and cut-outs of a kind used in 
conjunction with such engines  
8511 10 00  –  Sparking plugs  3,2  A  
8511 20 00  –  Ignition magnetos; magneto-dynamos; magnetic flywheels  3,2  A  
8511 30 00  –  Distributors; ignition coils  3,2  A  
8511 40 00  –  Starter motors and dual purpose starter-generators  3,2  A  
8511 50 00  –  Other generators  3,2  A  
8511 80 00  –  Other equipment  3,2  A  
8511 90 00  –  Parts  3,2  A  
8512  Electrical lighting or signalling equipment (excluding articles of 
heading 8539), windscreen wipers, defrosters and demisters, of 
a kind used for cycles or motor vehicles  
8512 10 00  –  Lighting or visual signalling equipment of a kind used on 
bicycles  2,7  A  
8512 20 00  –  Other lighting or visual signalling equipment  2,7  A  
8512 30  –  Sound signalling equipment  
8512 30 10  – –  Burglar alarms of a kind used for motor vehicles  2,2  A  
8512 30 90  – –  Other  2,7  A  
8512 40 00  –  Windscreen wipers, defrosters and demisters  2,7  A  
8512 90  –  Parts  
8512 90 10  – –  Of apparatus of subheading 8512 30 10  2,2  A  
8512 90 90  – –  Other  2,7  A  
8513  Portable electric lamps designed to function by their own source 
of energy (for example, dry batteries, accumulators, magnetos), 
other than lighting equipment of heading 8512  
8513 10 00  –  Lamps  5,7  A  
8513 90 00  –  Parts  5,7  AEN  12.6.2020 Official Journal of the European Union L 186/603
 
CN 2012  Description  Base rate  Category  Comment  
8514  Industrial or laboratory electric furnaces and ovens (including 
those functioning by induction or dielectric loss); other industrial 
or laboratory equipment for the heat treatment of materials by 
induction or dielectric loss  
8514 10  –  Resistance heated furnaces and ovens  
8514 10 10  – –  Bakery and biscuit ovens  2,2  A  
8514 10 80  – –  Other  2,2  A  
8514 20  –  Furnaces and ovens functioning by induction or dielectric loss  
8514 20 10  – –  Induction furnaces and ovens  2,2  A  
8514 20 80  – –  Dielectric furnaces and ovens  2,2  A  
8514 30 00  –  Other furnaces and ovens  2,2  A  
8514 40 00  –  Other equipment for the heat treatment of materials by 
induction or dielectric loss  2,2  A  
8514 90 00  –  Parts  2,2  A  
8515  Electric (including electrically heated gas), laser or other light or 
photon beam, ultrasonic, electron beam, magnetic pulse or 
plasma arc soldering, brazing or welding machines and apparatus, 
whether or not capable of cutting; electric machines and 
apparatus for hot spraying of metals or cermets  
– Brazing or soldering machines and apparatus  
8515 11 00  – –  Soldering irons and guns  2,7  A  
8515 19 00  – –  Other  2,7  A  
– Machines and apparatus for resistance welding of metal  
8515 21 00  – –  Fully or partly automatic  2,7  A  
8515 29 00  – –  Other  2,7  A  
– Machines and apparatus for arc (including plasma arc) welding 
of metals  
8515 31 00  – –  Fully or partly automatic  2,7  A  
8515 39  – –  Other  
– – –  For manual welding with coated electrodes, complete with 
welding or cutting devices, and consigned with  
8515 39 13  – – – –  Transformers  2,7  A  
8515 39 18  – – – –  Generators or rotary converters or static converters, 
rectifiers or rectifying apparatus  2,7  A  
8515 39 90  – – –  Other  2,7  A  
8515 80  –  Other machines and apparatus  
8515 80 10  – –  For treating metals  2,7  AEN  L 186/604 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8515 80 90  – –  Other  2,7  A  
8515 90 00  –  Parts  2,7  A  
8516  Electric instantaneous or storage water heaters and immersion 
heaters; electric space-heating apparatus and soil-heating 
apparatus; electrothermic hairdressing apparatus (for example, 
hairdryers, hair curlers, curling tong heaters) and hand dryers; 
electric smoothing irons; other electrothermic appliances of a 
kind used for domestic purposes; electric heating resistors, other 
than those of heading 8545  
8516 10  –  Electric instantaneous or storage water heaters and immersion 
heaters  
8516 10 11  – –  Instantaneous water heaters  2,7  A  
8516 10 80  – –  Other  2,7  A  
– Electric space-heating apparatus and electric soil-heating 
apparatus  
8516 21 00  – –  Storage heating radiators  2,7  A  
8516 29  – –  Other  
8516 29 10  – – –  Liquid-filled radiators  2,7  A  
8516 29 50  – – –  Convection heaters  2,7  A  
– – –  Other  
8516 29 91  – – – –  With built-in fan  2,7  A  
8516 29 99  – – – –  Other  2,7  A  
– Electrothermic hairdressing or hand-drying apparatus  
8516 31 00  – –  Hairdryers  2,7  A  
8516 32 00  – –  Other hairdressing apparatus  2,7  A  
8516 33 00  – –  Hand-drying apparatus  2,7  A  
8516 40 00  –  Electric smoothing irons  2,7  A  
8516 50 00  –  Microwave ovens  5  A  
8516 60  –  Other ovens; cookers, cooking plates, boiling rings; grillers and 
roasters  
8516 60 10  – –  Cookers (incorporating at least an oven and a hob)  2,7  A  
8516 60 50  – –  Cooking plates, boiling rings and hobs  2,7  A  
8516 60 70  – –  Grillers and roasters  2,7  A  
8516 60 80  – –  Ovens for building in  2,7  A  
8516 60 90  – –  Other  2,7  A  
– Other electrothermic appliances  
8516 71 00  – –  Coffee or tea makers  2,7  A  
8516 72 00  – –  Toasters  2,7  A  
8516 79  – –  OtherEN  12.6.2020 Official Journal of the European Union L 186/605
 
CN 2012  Description  Base rate  Category  Comment  
8516 79 20  – – –  Deep fat fryers  2,7  A  
8516 79 70  – – –  Other  2,7  A  
8516 80  –  Electric heating resistors  
8516 80 20  – –  Assembled with an insulated former  2,7  A  
8516 80 80  – –  Other  2,7  A  
8516 90 00  –  Parts  2,7  A  
8517  Telephone sets, including telephones for cellular networks or for 
other wireless networks; other apparatus for the transmission or 
reception of voice, images or other data, including apparatus for 
communication in a wired or wireless network (such as a local or 
wide area network), other than transmission or reception 
apparatus of heading 8443, 8525, 8527 or 8528  
– Telephone sets, including telephones for cellular networks or for 
other wireless networks  
8517 11 00  – –  Line telephone sets with cordless handsets  0  A  
8517 12 00  – –  Telephones for cellular networks or for other wireless 
networks  0 A  
8517 18 00  – –  Other  0  A  
– Other apparatus for the transmission or reception of voice, 
images or other data, including apparatus for communication 
in a wired or wireless network (such as a local or wide area 
network)  
8517 61 00  – –  Base stations  0  A  
8517 62 00  – –  Machines for the reception, conversion and transmission or 
regeneration of voice, images or other data, including 
switching and routing apparatus  0 A  
8517 69  – –  Other  
8517 69 10  – – –  Videophones  0  A  
8517 69 20  – – –  Entry-phone systems  0  A  
– – –  Reception apparatus for radio-telephony or radio-telegraphy  
8517 69 31  – – – –  Portable receivers for calling, alerting or paging  0  A  
8517 69 39  – – – –  Other  9,3  B3  
8517 69 90  – – –  Other  0  A  
8517 70  –  Parts  
– –  Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith  
8517 70 11  – – –  Aerials for radio-telegraphic or radio-telephonic apparatus  0  AEN  L 186/606 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8517 70 15  – – –  Telescopic and whip-type aerials for portable apparatus or 
for apparatus for fitting in motor vehicles  5 A  
8517 70 19  – – –  Other  3,6  A  
8517 70 90  – –  Other  0  A  
8518  Microphones and stands therefor; loudspeakers, whether or not 
mounted in their enclosures; headphones and earphones, whether 
or not combined with a microphone, and sets consisting of a 
microphone and one or more loudspeakers; audio-frequency 
electric amplifiers; electric sound amplifier sets  
8518 10  –  Microphones and stands therefor  
8518 10 30  – –  Microphones having a frequency range of 300 Hz to 3,4 kHz, 
of a diameter not exceeding 10 mm and a height not 
exceeding 3 mm, of a kind used for telecommunications  0 A  
8518 10 95  – –  Other  2,5  A  
– Loudspeakers, whether or not mounted in their enclosures  
8518 21 00  – –  Single loudspeakers, mounted in their enclosures  4,5  A  
8518 22 00  – –  Multiple loudspeakers, mounted in the same enclosure  4,5  A  
8518 29  – –  Other  
8518 29 30  – – –  Loudspeakers having a frequency range of 300 Hz 
to 3,4 kHz, of a diameter not exceeding 50 mm, of a 
kind used for telecommunications  0 A  
8518 29 95  – – –  Other  3  A  
8518 30  –  Headphones and earphones, whether or not combined with a 
microphone, and sets consisting of a microphone and one or 
more loudspeakers  
8518 30 20  – –  Line telephone handsets  0  A  
8518 30 95  – –  Other  2  A  
8518 40  –  Audio-frequency electric amplifiers  
8518 40 30  – –  Telephonic and measurement amplifiers  3  A  
8518 40 80  – –  Other  4,5  A  
8518 50 00  –  Electric sound amplifier sets  2  A  
8518 90 00  –  Parts  2  A  
8519  Sound recording or sound reproducing apparatus  
8519 20  –  Apparatus operated by coins, banknotes, bank cards, tokens or 
by other means of payment  
8519 20 10  – –  Coinor disc-operated record-players  6  B5  
– –  Other  
8519 20 91  – – –  With laser reading system  9,5  B5  
8519 20 99  – – –  Other  4,5  AEN  12.6.2020 Official Journal of the European Union L 186/607
 
CN 2012  Description  Base rate  Category  Comment  
8519 30 00  –  Turntables (record-decks)  2  A  
8519 50 00  –  Telephone answering machines  0  A  
– Other apparatus  
8519 81  – –  Using magnetic, optical or semiconductor media  
– – –  Sound reproducing apparatus (including cassette-players), not 
incorporating a sound recording device  
8519 81 11  – – – –  Transcribing machines  5  B3  
– – – –  Other sound reproducing apparatus  
8519 81 15  – – – – –  Pocket-size cassette-players  0  A  
– – – – –  Other, cassette-type  
8519 81 21  – – – – – –  With an analogue and digital reading system  9  B5  
8519 81 25  – – – – – –  Other  2  A  
– – – – –  Other  
– – – – – –  With laser reading system  
8519 81 31  – – – – – – –  Of a kind used in motor vehicles, of a type using discs 
of a diameter not exceeding 6,5 cm  9 B5  
8519 81 35  – – – – – – –  Other  9,5  B5  
8519 81 45  – – – – – –  Other  4,5  A  
– – –  Other apparatus  
8519 81 51  – – – –  Dictating machines not capable of operating without an 
external source of power  4 A  
– – – –  Other magnetic tape recorders incorporating sound repro ­
ducing apparatus  
– – – – –  Cassette-type  
– – – – – –  With built-in amplifier and one or more built-in loud ­
speakers  
8519 81 55  – – – – – – –  Capable of operating without an external source of 
power  0 A  
8519 81 61  – – – – – – –  Other  2  A  
8519 81 65  – – – – – –  Pocket-size recorders  0  A  
8519 81 75  – – – – – –  Other  2  A  
– – – – –  Other  
8519 81 81  – – – – – –  Using magnetic tapes on reels, allowing sound recording 
or reproduction either at a single speed of 19 cm per 
second or at several speeds if those comprise 
only 19 cm per second and lower speeds  2 A  
8519 81 85  – – – – – –  Other  7  B5  
8519 81 95  – – – –  Other  2  AEN  L 186/608 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8519 89  – –  Other  
– – –  Sound reproducing apparatus, not incorporating a sound 
recording device  
8519 89 11  – – – –  Record-players, other than those of subheading 8519 20  2  A  
8519 89 15  – – – –  Transcribing machines  5  B3  
8519 89 19  – – – –  Other  4,5  A  
8519 89 90  – – –  Other  2  A  
8521  Video recording or reproducing apparatus, whether or not incor ­
porating a video tuner  
8521 10  –  Magnetic tape-type  
8521 10 20  – –  Using tape of a width not exceeding 1,3 cm and allowing 
recording or reproduction at a tape speed not 
exceeding 50 mm per second  14  B5  
8521 10 95  – –  Other  8  B5  
8521 90 00  –  Other  13,9  B5  
8522  Parts and accessories suitable for use solely or principally with the 
apparatus of heading 8519 or 8521  
8522 10 00  –  Pick-up cartridges  4  A  
8522 90  –  Other  
8522 90 30  – –  Styli; diamonds, sapphires and other precious or semi-precious 
stones (natural, synthetic or reconstructed) for styli, whether or 
not mounted  0 A  
– –  Other  
– – –  Electronic assemblies  
8522 90 41  – – – –  Of apparatus of subheading 8519 50 00  0  A  
8522 90 49  – – – –  Other  4  A  
8522 90 70  – – –  Single cassette-deck assemblies with a total thickness not 
exceeding 53 mm, of a kind used in the manufacture of 
sound recording and reproducing apparatus  0 A  
8522 90 80  – – –  Other  4  A  
8523  Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ 
and other media for the recording of sound or of other 
phenomena, whether or not recorded, including matrices and 
masters for the production of discs, but excluding products of 
Chapter 37  
– Magnetic media  
8523 21 00  – –  Cards incorporating a magnetic stripe  3,5  AEN  12.6.2020 Official Journal of the European Union L 186/609
 
CN 2012  Description  Base rate  Category  Comment  
8523 29  – –  Other  
– – –  Magnetic tapes; magnetic discs  
8523 29 15  – – – –  Unrecorded  0  A  
– – – –  Other  
8523 29 31  – – – – –  For reproducing phenomena other than sound or image  0  A  
8523 29 33  – – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable 
binary form, and capable of being manipulated or 
providing interactivity to a user, by means of an 
automatic data-processing machine  0 A  
8523 29 39  – – – – –  Other  3,5  A  
8523 29 90  – – –  Other  3,5  A  
– Optical media  
8523 41  – –  Unrecorded  
8523 41 10  – – –  Discs for laser reading systems of a recording capacity not 
exceeding 900 megabytes, other than erasable  0 A  
8523 41 30  – – –  Discs for laser reading systems of a recording capacity excee ­
ding 900 megabytes but not exceeding 18 gigabytes, other 
than erasable  0 A  
8523 41 90  – – –  Other  0  A  
8523 49  – –  Other  
– – –  Discs for laser reading systems  
8523 49 25  – – – –  For reproducing phenomena other than sound or image  0  A  
– – – –  For reproducing sound only  
8523 49 31  – – – – –  Of a diameter not exceeding 6,5 cm  3,5  A  
8523 49 39  – – – – –  Of a diameter exceeding 6,5 cm  3,5  A  
– – – –  Other  
8523 49 45  – – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable 
binary form, and capable of being manipulated or 
providing interactivity to a user, by means of an 
automatic data-processing machine  0 A  
– – – – –  Other  
8523 49 51  – – – – – –  Digital versatile discs (DVD)  3,5  A  
8523 49 59  – – – – – –  Other  3,5  A  
– – –  Other  
8523 49 91  – – – –  For reproducing phenomena other than sound or image  0  AEN  L 186/610 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8523 49 93  – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable binary 
form, and capable of being manipulated or providing inter ­
activity to a user, by means of an automatic data- 
processing machine  0 A  
8523 49 99  – – – –  Other  3,5  A  
– Semiconductor media  
8523 51  – –  Solid-state non-volatile storage devices  
8523 51 10  – – –  Unrecorded  0  A  
– – –  Other  
8523 51 91  – – – –  For reproducing phenomena other than sound or image  0  A  
8523 51 93  – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable binary 
form, and capable of being manipulated or providing inter ­
activity to a user, by means of an automatic data- 
processing machine  0 A  
8523 51 99  – – – –  Other  3,5  A  
8523 52  – –  ‘Smart cards’  
8523 52 10  – – –  With two or more electronic integrated circuits  3,7  A  
8523 52 90  – – –  Other  0  A  
8523 59  – –  Other  
8523 59 10  – – –  Unrecorded  0  A  
– – –  Other  
8523 59 91  – – – –  For reproducing phenomena other than sound or image  0  A  
8523 59 93  – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable binary 
form, and capable of being manipulated or providing inter ­
activity to a user, by means of an automatic data- 
processing machine  0 A  
8523 59 99  – – – –  Other  3,5  A  
8523 80  –  Other  
8523 80 10  – –  Unrecorded  0  A  
– –  Other  
8523 80 91  – – –  For reproducing phenomena other than sound or image  0  A  
8523 80 93  – – –  For reproducing representations of instructions, data, sound, 
and image recorded in a machine-readable binary form, and 
capable of being manipulated or providing interactivity to a 
user, by means of an automatic data-processing machine  0 A  
8523 80 99  – – –  Other  3,5  AEN  12.6.2020 Official Journal of the European Union L 186/611
 
CN 2012  Description  Base rate  Category  Comment  
8525  Transmission apparatus for radio-broadcasting or television, 
whether or not incorporating reception apparatus or sound 
recording or reproducing apparatus; television cameras, digital 
cameras and video camera recorders  
8525 50 00  –  Transmission apparatus  3,6  A  
8525 60 00  –  Transmission apparatus incorporating reception apparatus  0  A  
8525 80  –  Television cameras, digital cameras and video camera recorders  
– –  Television cameras  
8525 80 11  – – –  With three or more camera tubes  3  A  
8525 80 19  – – –  Other  4,9  A  
8525 80 30  – –  Digital cameras  0  A  
– –  Video camera recorders  
8525 80 91  – – –  Only able to record sound and images taken by the 
television camera  4,9  A  
8525 80 99  – – –  Other  14  B3  
8526  Radar apparatus, radio navigational aid apparatus and radio 
remote control apparatus  
8526 10 00  –  Radar apparatus  3,7  A  
– Other  
8526 91  – –  Radio navigational aid apparatus  
8526 91 20  – – –  Radio navigational receivers  3,7  A  
8526 91 80  – – –  Other  3,7  A  
8526 92 00  – –  Radio remote control apparatus  3,7  A  
8527  Reception apparatus for radio-broadcasting, whether or not 
combined, in the same housing, with sound recording or repro ­
ducing apparatus or a clock  
– Radio-broadcast receivers capable of operating without an 
external source of power  
8527 12  – –  Pocket-size radio cassette players  
8527 12 10  – – –  With an analogue and digital reading system  14  B3  
8527 12 90  – – –  Other  10  B3  
8527 13  – –  Other apparatus combined with sound recording or repro ­
ducing apparatus  
8527 13 10  – – –  With laser reading system  12  B3  
– – –  Other  
8527 13 91  – – – –  Of the cassette-type with an analogue and digital reading 
system  14  B3  
8527 13 99  – – – –  Other  10  B3EN  L 186/612 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8527 19 00  – –  Other  0  A  
– Radio-broadcast receivers not capable of operating without an 
external source of power, of a kind used in motor vehicles  
8527 21  – –  Combined with sound recording or reproducing apparatus  
– – –  Capable of receiving and decoding digital radio data system 
signals  
8527 21 20  – – – –  With laser reading system  14  B3  
– – – –  Other  
8527 21 52  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14  B3  
8527 21 59  – – – – –  Other  10  B3  
– – –  Other  
8527 21 70  – – – –  With laser reading system  14  B3  
– – – –  Other  
8527 21 92  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14  B3  
8527 21 98  – – – – –  Other  10  B3  
8527 29 00  – –  Other  12  B3  
– Other  
8527 91  – –  Combined with sound recording or reproducing apparatus  
– – –  Within the same housing one or more loudspeakers  
8527 91 11  – – – –  Of the cassette-type with an analogue and digital reading 
system  14  B3  
8527 91 19  – – – –  Other  10  B3  
– – –  Other  
8527 91 35  – – – –  With laser reading system  12  B3  
– – – –  Other  
8527 91 91  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14  B3  
8527 91 99  – – – – –  Other  10  B3  
8527 92  – –  Not combined with sound recording or reproducing apparatus 
but combined with a clock  
8527 92 10  – – –  Alarm clock radios  0  A  
8527 92 90  – – –  Other  9  B3  
8527 99 00  – –  Other  9  B3EN  12.6.2020 Official Journal of the European Union L 186/613
 
CN 2012  Description  Base rate  Category  Comment  
8528  Monitors and projectors, not incorporating television reception 
apparatus; reception apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus  
– Cathode-ray tube monitors  
8528 41 00  – –  Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  0 A  
8528 49  – –  Other  
8528 49 10  – – –  Black and white or other monochrome  14  B3  
8528 49 80  – – –  Colour  14  B3  
– Other monitors  
8528 51 00  – –  Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  0 A  
8528 59  – –  Other  
8528 59 10  – – –  Black and white or other monochrome  14  B3  
– – –  Colour  
8528 59 40  – – – –  With a screen of the liquid crystal display (LCD) technology  14  B3  
8528 59 80  – – – –  Other  14  B3  
– Projectors  
8528 61 00  – –  Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  0 A  
8528 69  – –  Other  
8528 69 10  – – –  Operating by means of flat panel display (for example, a 
liquid crystal device), capable of displaying digital 
information generated by an automatic data-processing 
machine  0 A  
– – –  Other  
8528 69 91  – – – –  Black and white or other monochrome  2  A  
8528 69 99  – – – –  Colour  14  B3  
– Reception apparatus for television, whether or not incorporating 
radio-broadcast receivers or sound or video recording or repro ­
ducing apparatus  
8528 71  – –  Not designed to incorporate a video display or screen  
– – –  Video tuners  
8528 71 11  – – – –  Electronic assemblies for incorporation into automatic 
data-processing machines  0 AEN  L 186/614 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8528 71 15  – – – –  Apparatus with a microprocessor-based device incor ­
porating a modem for gaining access to the Internet, and 
having a function of interactive information exchange, 
capable of receiving television signals (so-called ‘set-top 
boxes which have a communication function’, including 
those incorporating a device performing a recording or 
reproducing function, provided that they retain the 
essential character of a set top box which has a communi ­
cation function)  0 A  
8528 71 19  – – – –  Other  14  B3  
– – –  Other  
8528 71 91  – – – –  Apparatus with a microprocessor-based device incor ­
porating a modem for gaining access to the Internet, and 
having a function of interactive information exchange, 
capable of receiving television signals (so-called ‘set-top 
boxes which have a communication function’, including 
those incorporating a device performing a recording or 
reproducing function, provided that they retain the 
essential character of a set top box which has a communi ­
cation function)  0 A  
8528 71 99  – – – –  Other  14  B3  
8528 72  – –  Other, colour  
8528 72 10  – – –  Television projection equipment  14  B5  
8528 72 20  – – –  Apparatus incorporating a video recorder or reproducer  14  B5  
– – –  Other  
8528 72 30  – – – –  With integral tube  14  B5  
8528 72 40  – – – –  With a screen of the liquid crystal display (LCD) technology  14  B5  
8528 72 60  – – – –  With a screen of the plasma display panel (PDP) technology  14  B5  
8528 72 80  – – – –  Other  14  B5  
8528 73 00  – –  Other, monochrome  2  A  
8529  Parts suitable for use solely or principally with the apparatus of 
headings 8525 to 8528  
8529 10  –  Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith  
– –  Aerials  
8529 10 11  – – –  Telescopic and whip-type aerials for portable apparatus or 
for apparatus for fitting in motor vehicles  5 B3  
– – –  Outside aerials for radio or television broadcast receivers  
8529 10 31  – – – –  For reception via satellite  3,6  AEN  12.6.2020 Official Journal of the European Union L 186/615
 
CN 2012  Description  Base rate  Category  Comment  
8529 10 39  – – – –  Other  3,6  A  
8529 10 65  – – –  Inside aerials for radio or television broadcast receivers, 
including built-in types  4 A  
8529 10 69  – – –  Other  3,6  A  
8529 10 80  – –  Aerial filters and separators  3,6  A  
8529 10 95  – –  Other  3,6  A  
8529 90  –  Other  
8529 90 20  – –  Parts of apparatus of subheadings 8525 60 00, 8525 80 30, 
8528 41 00, 8528 51 00 and 8528 61 00  0 A  
– –  Other  
– – –  Cabinets and cases  
8529 90 41  – – – –  Of wood  2  A  
8529 90 49  – – – –  Of other materials  3  A  
8529 90 65  – – –  Electronic assemblies  3  A  
– – –  Other  
8529 90 92  – – – –  For television cameras of subheadings 8525 80 11 
and 8525 80 19 and apparatus of headings 8527 
and 8528  5 B3  
8529 90 97  – – – –  Other  3  A  
8530  Electrical signalling, safety or traffic control equipment for 
railways, tramways, roads, inland waterways, parking facilities, 
port installations or airfields (other than those of heading 8608)  
8530 10 00  –  Equipment for railways or tramways  1,7  A  
8530 80 00  –  Other equipment  1,7  A  
8530 90 00  –  Parts  1,7  A  
8531  Electric sound or visual signalling apparatus (for example, bells, 
sirens, indicator panels, burglar or fire alarms), other than those of 
heading 8512 or 8530  
8531 10  –  Burglar or fire alarms and similar apparatus  
8531 10 30  – –  Of a kind used for buildings  2,2  A  
8531 10 95  – –  Other  2,2  A  
8531 20  –  Indicator panels incorporating liquid crystal devices (LCD) or 
light emitting diodes (LED)  
8531 20 20  – –  Incorporating light emitting diodes (LED)  0  A  
– –  Incorporating liquid crystal devices (LCD)  
8531 20 40  – – –  Incorporating active matrix liquid crystal devices (LCD)  0  A  
8531 20 95  – – –  Other  0  A  
8531 80  –  Other apparatus  
8531 80 20  – –  Flat panel display devices  0  AEN  L 186/616 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8531 80 95  – –  Other  2,2  A  
8531 90  –  Parts  
8531 90 20  – –  Of apparatus of subheadings 8531 20 and 8531 80 20  0  A  
8531 90 85  – –  Other  2,2  A  
8532  Electrical capacitors, fixed, variable or adjustable (pre-set)  
8532 10 00  –  Fixed capacitors designed for use in 50/60 Hz circuits and 
having a reactive power handling capacity of not less 
than 0,5 kvar (power capacitors)  0 A  
– Other fixed capacitors  
8532 21 00  – –  Tantalum  0  A  
8532 22 00  – –  Aluminium electrolytic  0  A  
8532 23 00  – –  Ceramic dielectric, single layer  0  A  
8532 24 00  – –  Ceramic dielectric, multilayer  0  A  
8532 25 00  – –  Dielectric of paper or plastics  0  A  
8532 29 00  – –  Other  0  A  
8532 30 00  –  Variable or adjustable (pre-set capacitors)  0  A  
8532 90 00  –  Parts  0  A  
8533  Electrical resistors (including rheostats and potentiometers), other 
than heating resistors  
8533 10 00  –  Fixed carbon resistors, composition or film types  0  A  
– Other fixed resistors  
8533 21 00  – –  For a power handling capacity not exceeding 20 W  0  A  
8533 29 00  – –  Other  0  A  
– Wirewound variable resistors, including rheostats and poten ­
tiometers  
8533 31 00  – –  For a power handling capacity not exceeding 20 W  0  A  
8533 39 00  – –  Other  0  A  
8533 40  –  Other variable resistors, including rheostats and potentiometers  
8533 40 10  – –  For a power handling capacity not exceeding 20 W  0  A  
8533 40 90  – –  Other  0  A  
8533 90 00  –  Parts  0  A  
8534 00  Printed circuits  
– Consisting only of conductor elements and contacts  
8534 00 11  – –  Multilayer circuits  0  A  
8534 00 19  – –  Other  0  A  
8534 00 90  –  With other passive elements  0  AEN  12.6.2020 Official Journal of the European Union L 186/617
 
CN 2012  Description  Base rate  Category  Comment  
8535  Electrical apparatus for switching or protecting electrical circuits, 
or for making connections to or in electrical circuits (for example, 
switches, fuses, lightning arresters, voltage limiters, surge 
suppressors, plugs and other connectors, junction boxes), for a 
voltage exceeding 1 000 V  
8535 10 00  –  Fuses  2,7  A  
– Automatic circuit breakers  
8535 21 00  – –  For a voltage of less than 72,5 kV  2,7  A  
8535 29 00  – –  Other  2,7  A  
8535 30  –  Isolating switches and make-and-break switches  
8535 30 10  – –  For a voltage of less than 72,5 kV  2,7  A  
8535 30 90  – –  Other  2,7  A  
8535 40 00  –  Lightning arresters, voltage limiters and surge suppressors  2,7  A  
8535 90 00  –  Other  2,7  A  
8536  Electrical apparatus for switching or protecting electrical circuits, 
or for making connections to or in electrical circuits (for example, 
switches, relays, fuses, surge suppressors, plugs, sockets, lamp 
holders and other connectors, junction boxes), for a voltage not 
exceeding 1 000 V; connectors for optical fibres, optical fibre 
bundles or cables  
8536 10  –  Fuses  
8536 10 10  – –  For a current not exceeding 10 A  2,3  A  
8536 10 50  – –  For a current exceeding 10 A but not exceeding 63 A  2,3  A  
8536 10 90  – –  For a current exceeding 63 A  2,3  A  
8536 20  –  Automatic circuit breakers  
8536 20 10  – –  For a current not exceeding 63 A  2,3  A  
8536 20 90  – –  For a current exceeding 63 A  2,3  A  
8536 30  –  Other apparatus for protecting electrical circuits  
8536 30 10  – –  For a current not exceeding 16 A  2,3  A  
8536 30 30  – –  For a current exceeding 16 A but not exceeding 125 A  2,3  A  
8536 30 90  – –  For a current exceeding 125 A  2,3  A  
– Relays  
8536 41  – –  For a voltage not exceeding 60 V  
8536 41 10  – – –  For a current not exceeding 2 A  2,3  A  
8536 41 90  – – –  For a current exceeding 2 A  2,3  A  
8536 49 00  – –  Other  2,3  A  
8536 50  –  Other switches  
8536 50 03  – –  Electronic AC switches consisting of optically coupled input 
and output circuits (insulated thyristor AC switches)  0 AEN  L 186/618 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8536 50 05  – –  Electronic switches, including temperature protected electronic 
switches, consisting of a transistor and a logic chip (chip-on- 
chip technology)  0 A  
8536 50 07  – –  Electromechanical snap-action switches for a current not 
exceeding 11 A  0 A  
– –  Other  
– – –  For a voltage not exceeding 60 V  
8536 50 11  – – – –  Push-button switches  2,3  A  
8536 50 15  – – – –  Rotary switches  2,3  A  
8536 50 19  – – – –  Other  2,3  A  
8536 50 80  – – –  Other  2,3  A  
– Lamp holders, plugs and sockets  
8536 61  – –  Lamp holders  
8536 61 10  – – –  Edison lamp holders  2,3  A  
8536 61 90  – – –  Other  2,3  A  
8536 69  – –  Other  
8536 69 10  – – –  For coaxial cables  0  A  
8536 69 30  – – –  For printed circuits  0  A  
8536 69 90  – – –  Other  2,3  A  
8536 70 00  –  Connectors for optical fibres, optical fibre bundles or cables  3  A  
8536 90  –  Other apparatus  
8536 90 01  – –  Prefabricated elements for electrical circuits  2,3  A  
8536 90 10  – –  Connections and contact elements for wire and cables  0  A  
8536 90 20  – –  Wafer probers  0  A  
8536 90 85  – –  Other  2,3  A  
8537  Boards, panels, consoles, desks, cabinets and other bases, 
equipped with two or more apparatus of heading 8535 
or 8536, for electric control or the distribution of electricity, 
including those incorporating instruments or apparatus of 
Chapter 90, and numerical control apparatus, other than 
switching apparatus of heading 8517  
8537 10  –  For a voltage not exceeding 1 000 V  
8537 10 10  – –  Numerical control panels with built-in automatic data- 
processing machine  2,1  A  
– –  Other  
8537 10 91  – – –  Programmable memory controllers  2,1  A  
8537 10 99  – – –  Other  2,1  A  
8537 20  –  For a voltage exceeding 1 000 V  
8537 20 91  – –  For a voltage exceeding 1 000 V but not exceeding 72,5 kV  2,1  AEN  12.6.2020 Official Journal of the European Union L 186/619
 
CN 2012  Description  Base rate  Category  Comment  
8537 20 99  – –  For a voltage exceeding 72,5 kV  2,1  A  
8538  Parts suitable for use solely or principally with the apparatus of 
heading 8535, 8536 or 8537  
8538 10 00  –  Boards, panels, consoles, desks, cabinets and other bases for the 
goods of heading 8537, not equipped with their apparatus  2,2  A  
8538 90  –  Other  
– –  For wafer probers of subheading 8536 90 20  
8538 90 11  – – –  Electronic assemblies  0  A  
8538 90 19  – – –  Other  0  A  
– –  Other  
8538 90 91  – – –  Electronic assemblies  3,2  A  
8538 90 99  – – –  Other  1,7  A  
8539  Electric filament or discharge lamps, including sealed beam lamp 
units and ultraviolet or infra-red lamps; arc lamps  
8539 10 00  –  Sealed beam lamp units  2,7  A  
– Other filament lamps, excluding ultraviolet or infra-red lamps  
8539 21  – –  Tungsten halogen  
8539 21 30  – – –  Of a kind used for motorcycles or other motor vehicles  2,7  A  
– – –  Other, for a voltage  
8539 21 92  – – – –  Exceeding 100 V  2,7  A  
8539 21 98  – – – –  Not exceeding 100 V  2,7  A  
8539 22  – –  Other, of a power not exceeding 200 W and for a voltage 
exceeding 100 V  
8539 22 10  – – –  Reflector lamps  2,7  A  
8539 22 90  – – –  Other  2,7  A  
8539 29  – –  Other  
8539 29 30  – – –  Of a kind used for motorcycles or other motor vehicles  2,7  A  
– – –  Other, for a voltage  
8539 29 92  – – – –  Exceeding 100 V  2,7  A  
8539 29 98  – – – –  Not exceeding 100 V  2,7  A  
– Discharge lamps, other than ultraviolet lamps  
8539 31  – –  Fluorescent, hot cathode  
8539 31 10  – – –  With double ended cap  2,7  A  
8539 31 90  – – –  Other  2,7  A  
8539 32  – –  Mercury or sodium vapour lamps; metal halide lamps  
8539 32 20  – – –  Mercury or sodium vapour lamps  2,7  A  
8539 32 90  – – –  Metal halide lamps  2,7  AEN  L 186/620 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8539 39 00  – –  Other  2,7  A  
– Ultraviolet or infra-red lamps; arc lamps  
8539 41 00  – –  Arc lamps  2,7  A  
8539 49 00  – –  Other  2,7  A  
8539 90  –  Parts  
8539 90 10  – –  Lamp bases  2,7  A  
8539 90 90  – –  Other  2,7  A  
8540  Thermionic, cold cathode or photocathode valves and tubes (for 
example, vacuum or vapour or gas filled valves and tubes, 
mercury arc rectifying valves and tubes, cathode ray tubes, 
television camera tubes)  
– Cathode ray television picture tubes, including video monitor 
cathode ray tubes  
8540 11 00  – –  Colour  14  B3  
8540 12 00  – –  Monochrome  7,5  B3  
8540 20  –  Television camera tubes; image converters and intensifiers; other 
photocathode tubes  
8540 20 10  – –  Television camera tubes  2,7  A  
8540 20 80  – –  Other  2,7  A  
8540 40 00  –  Data/graphic display tubes, monochrome; data/graphic display 
tubes, colour, with a phosphor dot screen pitch smaller 
than 0,4 mm  2,6  A  
8540 60 00  –  Other cathode ray tubes  2,6  A  
– Microwave tubes (for example, magnetrons, klystrons, travelling 
wave tubes, carcinotrons), excluding grid-controlled tubes  
8540 71 00  – –  Magnetrons  2,7  A  
8540 79 00  – –  Other  2,7  A  
– Other valves and tubes  
8540 81 00  – –  Receiver or amplifier valves and tubes  2,7  A  
8540 89 00  – –  Other  2,7  A  
– Parts  
8540 91 00  – –  Of cathode ray tubes  2,7  A  
8540 99 00  – –  Other  2,7  A  
8541  Diodes, transistors and similar semiconductor devices; photosen ­
sitive semiconductor devices, including photovoltaic cells whether 
or not assembled in modules or made up into panels; light- 
emitting diodes; mounted piezoelectric crystals  
8541 10 00  –  Diodes, other than photosensitive or light-emitting diodes  0  A  
– Transistors, other than photosensitive transistors  
8541 21 00  – –  With a dissipation rate of less than 1 W  0  AEN  12.6.2020 Official Journal of the European Union L 186/621
 
CN 2012  Description  Base rate  Category  Comment  
8541 29 00  – –  Other  0  A  
8541 30 00  –  Thyristors, diacs and triacs, other than photosensitive devices  0  A  
8541 40  –  Photosensitive semiconductor devices, including photovoltaic 
cells whether or not assembled in modules or made up into 
panels; light-emitting diodes  
8541 40 10  – –  Light-emitting diodes, including laser diodes  0  A  
8541 40 90  – –  Other  0  A  
8541 50 00  –  Other semiconductor devices  0  A  
8541 60 00  –  Mounted piezoelectric crystals  0  A  
8541 90 00  –  Parts  0  A  
8542  Electronic integrated circuits  
– Electronic integrated circuits  
8542 31  – –  Processors and controllers, whether or not combined with 
memories, converters, logic circuits, amplifiers, clock and 
timing circuits, or other circuits  
8542 31 10  – – –  Goods specified in note 8(b) (3) to this chapter  0  A  
8542 31 90  – – –  Other  0  A  
8542 32  – –  Memories  
8542 32 10  – – –  Goods specified in note 8(b) (3) to this chapter  0  A  
– – –  Other  
– – – –  Dynamic random-access memories (D-RAMs)  
8542 32 31  – – – – –  With a storage capacity not exceeding 512 Mbits  0  A  
8542 32 39  – – – – –  With a storage capacity exceeding 512 Mbits  0  A  
8542 32 45  – – – –  Static random-access memories (S-RAMs), including cache 
random-access memories (cache-RAMs)  0 A  
8542 32 55  – – – –  UV erasable, programmable, read only memories (EPROMs)  0  A  
– – – –  Electrically erasable, programmable, read only memories 
(E  2 PROMs), including flash E  2 PROMs  
– – – – –  Flash E  2 PROMs  
8542 32 61  – – – – – –  With a storage capacity not exceeding 512 Mbits  0  A  
8542 32 69  – – – – – –  With a storage capacity exceeding 512 Mbits  0  A  
8542 32 75  – – – – –  Other  0  A  
8542 32 90  – – – –  Other memories  0  A  
8542 33 00  – –  Amplifiers  0  A  
8542 39  – –  Other  
8542 39 10  – – –  Goods specified in note 8(b) (3) to this chapter  0  A  
8542 39 90  – – –  Other  0  AEN  L 186/622 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8542 90 00  –  Parts  0  A  
8543  Electrical machines and apparatus, having individual functions, 
not specified or included elsewhere in this chapter  
8543 10 00  –  Particle accelerators  4  A  
8543 20 00  –  Signal generators  3,7  A  
8543 30 00  –  Machines and apparatus for electroplating, electrolysis or elec ­
trophoresis  3,7  A  
8543 70  –  Other machines and apparatus  
8543 70 10  – –  Electrical machines with translation or dictionary functions  0  A  
8543 70 30  – –  Aerial amplifiers  3,7  A  
8543 70 50  – –  Sunbeds, sunlamps and similar suntanning equipment  3,7  A  
8543 70 60  – –  Electric fence energisers  3,7  A  
8543 70 90  – –  Other  3,7  A  
8543 90 00  –  Parts  3,7  A  
8544  Insulated (including enamelled or anodised) wire, cable (including 
coaxial cable and) other insulated electric conductors, whether or 
not fitted with connectors; optical fibre cables, made up of indi ­
vidually sheathed fibres, whether or not assembled with electric 
conductors or fitted with connectors  
– Winding wire  
8544 11  – –  Of copper  
8544 11 10  – – –  Lacquered or enamelled  3,7  A  
8544 11 90  – – –  Other  3,7  A  
8544 19 00  – –  Other  3,7  A  
8544 20 00  –  Coaxial cable and other coaxial electric conductors  3,7  A  
8544 30 00  –  Ignition wiring sets and other wiring sets of a kind used in 
vehicles, aircraft or ships  3,7  A  
– Other electric conductors, for a voltage not exceeding 1 000 V  
8544 42  – –  Fitted with connectors  
8544 42 10  – – –  Of a kind used for telecommunications  0  A  
8544 42 90  – – –  Other  3,3  A  
8544 49  – –  Other  
8544 49 20  – – –  Of a kind used for telecommunications, for a voltage not 
exceeding 80 V  0 A  
– – –  Other  
8544 49 91  – – – –  Wire and cables, with individual conductor wires of a 
diameter exceeding 0,51 mm  3,7  A  
– – – –  Other  
8544 49 93  – – – – –  For a voltage not exceeding 80 V  3,7  AEN  12.6.2020 Official Journal of the European Union L 186/623
 
CN 2012  Description  Base rate  Category  Comment  
8544 49 95  – – – – –  For a voltage exceeding 80 V but less than 1 000 V  3,7  A  
8544 49 99  – – – – –  For a voltage of 1 000 V  3,7  A  
8544 60  –  Other electric conductors, for a voltage exceeding 1 000 V  
8544 60 10  – –  With copper conductors  3,7  A  
8544 60 90  – –  With other conductors  3,7  A  
8544 70 00  –  Optical fibre cables  0  A  
8545  Carbon electrodes, carbon brushes, lamp carbons, battery carbons 
and other articles of graphite or other carbon, with or without 
metal, of a kind used for electrical purposes  
– Electrodes  
8545 11 00  – –  Of a kind used for furnaces  2,7  A  
8545 19 00  – –  Other  2,7  A  
8545 20 00  –  Brushes  2,7  A  
8545 90  –  Other  
8545 90 10  – –  Heating resistors  1,7  A  
8545 90 90  – –  Other  2,7  A  
8546  Electrical insulators of any material  
8546 10 00  –  Of glass  3,7  A  
8546 20 00  –  Of ceramics  4,7  A  
8546 90  –  Other  
8546 90 10  – –  Of plastics  3,7  A  
8546 90 90  – –  Other  3,7  A  
8547  Insulating fittings for electrical machines, appliances or 
equipment, being fittings wholly of insulating material apart 
from any minor components of metal (for example, threaded 
sockets) incorporated during moulding solely for purposes of 
assembly, other than insulators of heading 8546; electrical 
conduit tubing and joints therefor, of base metal lined with insu ­
lating material  
8547 10 00  –  Insulating fittings of ceramics  4,7  A  
8547 20 00  –  Insulating fittings of plastics  3,7  A  
8547 90 00  –  Other  3,7  A  
8548  Waste and scrap of primary cells, primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or included elsewhere in this chapterEN  L 186/624 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8548 10  –  Waste and scrap of primary cells, primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators  
8548 10 10  – –  Spent primary cells, spent primary batteries  4,7  A  
– –  Spent electric accumulators  
8548 10 21  – – –  Lead-acid accumulators  2,6  A  
8548 10 29  – – –  Other  2,6  A  
– –  Waste and scrap of primary cells, primary batteries and electric 
accumulators  
8548 10 91  – – –  Containing lead  0  A  
8548 10 99  – – –  Other  0  A  
8548 90  –  Other  
8548 90 20  – –  Memories in multicombinational forms such as stack D-RAMs 
and modules  0 A  
8548 90 90  – –  Other  2,7  A  
86  CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, 
ROLLING STOCK AND PARTS THEREOF; RAILWAY OR 
TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS 
THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) 
TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS  
8601  Rail locomotives powered from an external source of electricity or 
by electric accumulators  
8601 10 00  –  Powered from an external source of electricity  1,7  A  
8601 20 00  –  Powered by electric accumulators  1,7  A  
8602  Other rail locomotives; locomotive tenders  
8602 10 00  –  Diesel-electric locomotives  1,7  A  
8602 90 00  –  Other  1,7  A  
8603  Self-propelled railway or tramway coaches, vans and trucks, other 
than those of heading 8604  
8603 10 00  –  Powered from an external source of electricity  1,7  A  
8603 90 00  –  Other  1,7  A  
8604 00 00  Railway or tramway maintenance or service vehicles, whether or 
not self-propelled (for example, workshops, cranes, ballast 
tampers, trackliners, testing coaches and track inspection vehicles)  1,7  A  
8605 00 00  Railway or tramway passenger coaches, not self-propelled; luggage 
vans, post office coaches and other special purpose railway or 
tramway coaches, not self-propelled (excluding those of 
heading 8604)  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/625
 
CN 2012  Description  Base rate  Category  Comment  
8606  Railway or tramway goods vans and wagons, not self-propelled  
8606 10 00  –  Tank wagons and the like  1,7  A  
8606 30 00  –  Self-discharging vans and wagons, other than those of 
subheading 8606 10  1,7  A  
– Other  
8606 91  – –  Covered and closed  
8606 91 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  1,7  A  
8606 91 80  – – –  Other  1,7  A  
8606 92 00  – –  Open, with non-removable sides of a height exceeding 60 cm  1,7  A  
8606 99 00  – –  Other  1,7  A  
8607  Parts of railway or tramway locomotives or rolling stock  
– Bogies, bissel-bogies, axles and wheels, and parts thereof  
8607 11 00  – –  Driving bogies and bissel-bogies  1,7  A  
8607 12 00  – –  Other bogies and bissel-bogies  1,7  A  
8607 19  – –  Other, including parts  
8607 19 10  – – –  Axles, assembled or not; wheels and parts thereof  2,7  A  
8607 19 90  – – –  Parts of bogies, bissel-bogies and the like  1,7  A  
– Brakes and parts thereof  
8607 21  – –  Air brakes and parts thereof  
8607 21 10  – – –  Of cast iron or cast steel  1,7  A  
8607 21 90  – – –  Other  1,7  A  
8607 29 00  – –  Other  1,7  A  
8607 30 00  –  Hooks and other coupling devices, buffers, and parts thereof  1,7  A  
– Other  
8607 91  – –  Of locomotives  
8607 91 10  – – –  Axle-boxes and parts thereof  3,7  A  
8607 91 90  – – –  Other  1,7  A  
8607 99  – –  Other  
8607 99 10  – – –  Axle-boxes and parts thereof  3,7  A  
8607 99 80  – – –  Other  1,7  A  
8608 00 00  Railway or tramway track fixtures and fittings; mechanical 
(including electromechanical) signalling, safety or traffic control 
equipment for railways, tramways, roads, inland waterways, 
parking facilities, port installations or airfields; parts of the fore ­
going  1,7  AEN  L 186/626 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8609 00  Containers (including containers for the transport of fluids) 
specially designed and equipped for carriage by one or more 
modes of transport  
8609 00 10  –  Containers with an anti-radiation lead covering, for the 
transport of radioactive materials (Euratom)  0 A  
8609 00 90  –  Other  0  A  
87  CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR 
TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES 
THEREOF  
8701  Tractors (other than tractors of heading 8709)  
8701 10 00  –  Pedestrian-controlled tractors  3  A  
8701 20  –  Road tractors for semi-trailers  
8701 20 10  – –  New  16  A  
8701 20 90  – –  Used  16  A  
8701 30 00  –  Track-laying tractors  0  A  
8701 90  –  Other  
– –  Agricultural tractors (excluding pedestrian-controlled tractors) 
and forestry tractors, wheeled  
– – –  New, of an engine power  
8701 90 11  – – – –  Not exceeding 18 kW  0  A  
8701 90 20  – – – –  Exceeding 18 kW but not exceeding 37 kW  0  A  
8701 90 25  – – – –  Exceeding 37 kW but not exceeding 59 kW  0  A  
8701 90 31  – – – –  Exceeding 59 kW but not exceeding 75 kW  0  A  
8701 90 35  – – – –  Exceeding 75 kW but not exceeding 90 kW  0  A  
8701 90 39  – – – –  Exceeding 90 kW  0  A  
8701 90 50  – – –  Used  0  A  
8701 90 90  – –  Other  7  A  
8702  Motor vehicles for the transport of ten or more persons, including 
the driver  
8702 10  –  With compression-ignition internal combustion piston engine 
(diesel or semi-diesel)  
– –  Of a cylinder capacity exceeding 2 500 cm  3 
8702 10 11  – – –  New  16  B7  
8702 10 19  – – –  Used  16  B7  
– –  Of a cylinder capacity not exceeding 2 500 cm  3 
8702 10 91  – – –  New  10  B7  
8702 10 99  – – –  Used  10  B7EN  12.6.2020 Official Journal of the European Union L 186/627
 
CN 2012  Description  Base rate  Category  Comment  
8702 90  –  Other  
– –  With spark-ignition internal combustion piston engine  
– – –  Of a cylinder capacity exceeding 2 800 cm  3 
8702 90 11  – – – –  New  16  B7  
8702 90 19  – – – –  Used  16  B7  
– – –  Of a cylinder capacity not exceeding 2 800 cm  3 
8702 90 31  – – – –  New  10  B7  
8702 90 39  – – – –  Used  10  B7  
8702 90 90  – –  With other engines  10  B7  
8703  Motor cars and other motor vehicles principally designed for the 
transport of persons (other than those of heading 8702), 
including station wagons and racing cars  
8703 10  –  Vehicles specially designed for travelling on snow; golf cars and 
similar vehicles  
8703 10 11  – –  Vehicles specially designed for travelling on snow, with 
compression-ignition internal combustion piston engine 
(diesel or semi-diesel), or with spark-ignition internal 
combustion piston engine  5 B3  
8703 10 18  – –  Other  10  B7  
– Other vehicles, with spark-ignition internal combustion recip ­
rocating piston engine  
8703 21  – –  Of a cylinder capacity not exceeding 1 000 cm  3 
8703 21 10  – – –  New  10  B7  
8703 21 90  – – –  Used  10  B7  
8703 22  – –  Of a cylinder capacity exceeding 1 000 cm  3 but not 
exceeding 1 500 cm  3 
8703 22 10  – – –  New  10  B7  
8703 22 90  – – –  Used  10  B7  
8703 23  – –  Of a cylinder capacity exceeding 1 500 cm  3 but not 
exceeding 3 000 cm  3 
– – –  New  
8703 23 11  – – – –  Motor caravans  10  B7  
8703 23 19  – – – –  Other  10  B7  
8703 23 90  – – –  Used  10  B7  
8703 24  – –  Of a cylinder capacity exceeding 3 000 cm  3 
8703 24 10  – – –  New  10  B7  
8703 24 90  – – –  Used  10  B7  
– Other vehicles, with compression-ignition internal combustion 
piston engine (diesel or semi-diesel)  
8703 31  – –  Of a cylinder capacity not exceeding 1 500 cm  3EN  L 186/628 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8703 31 10  – – –  New  10  B7  
8703 31 90  – – –  Used  10  B7  
8703 32  – –  Of a cylinder capacity exceeding 1 500 cm  3 but not 
exceeding 
2 500 cm  3 
– – –  New  
8703 32 11  – – – –  Motor caravans  10  B7  
8703 32 19  – – – –  Other  10  B7  
8703 32 90  – – –  Used  10  B7  
8703 33  – –  Of a cylinder capacity exceeding 2 500 cm  3 
– – –  New  
8703 33 11  – – – –  Motor caravans  10  B7  
8703 33 19  – – – –  Other  10  B7  
8703 33 90  – – –  Used  10  B7  
8703 90  –  Other  
8703 90 10  – –  With electric motors  10  B7  
8703 90 90  – –  Other  10  B7  
8704  Motor vehicles for the transport of goods  
8704 10  –  Dumpers designed for off-highway use  
8704 10 10  – –  With compression-ignition internal combustion piston engine 
(diesel or semi-diesel), or with spark-ignition internal 
combustion piston engine  0 A  
8704 10 90  – –  Other  0  A  
– Other, with compression-ignition internal combustion piston 
engine (diesel or semi-diesel)  
8704 21  – –  Of a gross vehicle weight not exceeding 5 tonnes  
8704 21 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5  A  
– – –  Other  
– – – –  With engines of a cylinder capacity exceeding 2 500 cm  3 
8704 21 31  – – – – –  New  22  B7  
8704 21 39  – – – – –  Used  22  B7  
– – – –  With engines of a cylinder capacity not 
exceeding 2 500 cm  3 
8704 21 91  – – – – –  New  10  B7  
8704 21 99  – – – – –  Used  10  B7  
8704 22  – –  Of a gross vehicle weight exceeding 5 tonnes but not 
exceeding 20 tonnes  
8704 22 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5  A  
– – –  Other  
8704 22 91  – – – –  New  22  B7EN  12.6.2020 Official Journal of the European Union L 186/629
 
CN 2012  Description  Base rate  Category  Comment  
8704 22 99  – – – –  Used  22  B7  
8704 23  – –  Of a gross vehicle weight exceeding 20 tonnes  
8704 23 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5  A  
– – –  Other  
8704 23 91  – – – –  New  22  B7  
8704 23 99  – – – –  Used  22  B7  
– Other, with spark-ignition internal combustion piston engine  
8704 31  – –  Of a gross vehicle weight not exceeding 5 tonnes  
8704 31 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5  A  
– – –  Other  
– – – –  With engines of a cylinder capacity exceeding 2 800 cm  3 
8704 31 31  – – – – –  New  22  B7  
8704 31 39  – – – – –  Used  22  B7  
– – – –  With engines of a cylinder capacity not 
exceeding 2 800 cm  3 
8704 31 91  – – – – –  New  10  B7  
8704 31 99  – – – – –  Used  10  B7  
8704 32  – –  Of a gross vehicle weight exceeding 5 tonnes  
8704 32 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5  A  
– – –  Other  
8704 32 91  – – – –  New  22  B7  
8704 32 99  – – – –  Used  22  B7  
8704 90 00  –  Other  10  B7  
8705  Special purpose motor vehicles, other than those principally 
designed for the transport of persons or goods (for example, 
breakdown lorries, crane lorries, fire fighting vehicles, concrete- 
mixer lorries, road sweeper lorries, spraying lorries, mobile work ­
shops, mobile radiological units)  
8705 10 00  –  Crane lorries  3,7  A  
8705 20 00  –  Mobile drilling derricks  3,7  A  
8705 30 00  –  Fire fighting vehicles  3,7  A  
8705 40 00  –  Concrete-mixer lorries  3,7  A  
8705 90  –  OtherEN  L 186/630 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8705 90 30  – –  Concrete-pumping vehicles  3,7  A  
8705 90 80  – –  Other  3,7  A  
8706 00  Chassis fitted with engines, for the motor vehicles of 
headings 8701 to 8705  
– Chassis for tractors of heading 8701; chassis for motor vehicles 
of heading 8702, 8703 or 8704, with either a compression- 
ignition internal combustion piston engine (diesel or semi- 
diesel) of a cylinder capacity exceeding 2 500 cm  3 or with a 
spark-ignition internal combustion piston engine of a cylinder 
capacity exceeding 2 800 cm  3 
8706 00 11  – –  For vehicles of heading 8702 or 8704  19  B7  
8706 00 19  – –  Other  6  A  
– Other  
8706 00 91  – –  For vehicles of heading 8703  4,5  A  
8706 00 99  – –  Other  10  B7  
8707  Bodies (including cabs), for the motor vehicles of headings 8701 
to 8705  
8707 10  –  For the vehicles of heading 8703  
8707 10 10  – –  For industrial assembly purposes  4,5  A  
8707 10 90  – –  Other  4,5  A  
8707 90  –  Other  
8707 90 10  – –  For the industrial assembly of: Pedestrian-controlled tractors of 
subheading 870 110; Vehicles of heading 8704 with either a 
compression-ignition internal combustion piston engine (diesel 
or semi-diesel) of a cylinder capacity not exceeding 2 500 cm  3 
or with a spark-ignition internal combustion piston engine of 
a cylinder capacity not exceeding 2 800 cm  3 ; Special purpose 
motor vehicles of heading 8705  4,5  A  
8707 90 90  – –  Other  4,5  A  
8708  Parts and accessories of the motor vehicles of headings 8701 
to 8705  
8708 10  –  Bumpers and parts thereofEN  12.6.2020 Official Journal of the European Union L 186/631
 
CN 2012  Description  Base rate  Category  Comment  
8708 10 10  – –  For the industrial assembly of: Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
8708 10 90  – –  Other  4,5  A  
– Other parts and accessories of bodies (including cabs)  
8708 21  – –  Safety seat belts  
8708 21 10  – – –  For the industrial assembly of: Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of 
heading 8705  3 A  
8708 21 90  – – –  Other  4,5  A  
8708 29  – –  Other  
8708 29 10  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
8708 29 90  – – –  Other  4,5  A  
8708 30  –  Brakes and servo-brakes; parts thereof  
8708 30 10  – –  For the industrial assembly of: Pedestrian-controlled tractors of 
subheading 8701 10; Vehicles of heading 8703; Vehicles of 
heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– –  Other  
8708 30 91  – – –  For disc brakes  4,5  A  
8708 30 99  – – –  Other  4,5  AEN  L 186/632 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8708 40  –  Gear boxes and parts thereof  
8708 40 20  – –  For the industrial assembly of: Pedestrian-controlled tractors of 
subheading 8701 10; Vehicles of heading 8703; Vehicles of 
heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– –  Other  
8708 40 50  – – –  Gear boxes  4,5  A  
– – –  Parts  
8708 40 91  – – – –  Of closed-die forged steel  4,5  A  
8708 40 99  – – – –  Other  3,5  A  
8708 50  –  Drive-axles with differential, whether or not provided with other 
transmission components, and non-driving axles; parts thereof  
8708 50 20  – –  For the industrial assembly of: Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– –  Other  
8708 50 35  – – –  Drive-axles with differential, whether or not provided with 
other transmission components, and non-driving axles  4,5  A  
– – –  Parts  
8708 50 55  – – – –  Of closed-die forged steel  4,5  A  
– – – –  Other  
8708 50 91  – – – – –  For non-driving axles  4,5  A  
8708 50 99  – – – – –  Other  3,5  A  
8708 70  –  Road wheels and parts and accessories thereof  
8708 70 10  – –  For the industrial assembly of: Pedestrian-controlled tractors of 
subheading 870 110; Vehicles of heading 8703; Vehicles of 
heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– –  Other  
8708 70 50  – – –  Wheels of aluminium; parts and accessories of wheels, of 
aluminium  4,5  AEN  12.6.2020 Official Journal of the European Union L 186/633
 
CN 2012  Description  Base rate  Category  Comment  
8708 70 91  – – –  Wheel centres in star form, cast in one piece, of iron or steel  3  A  
8708 70 99  – – –  Other  4,5  A  
8708 80  –  Suspension systems and parts thereof (including shock- 
absorbers)  
8708 80 20  – –  For the industrial assembly of: Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– –  Other  
8708 80 35  – – –  Suspension shock-absorbers  4,5  A  
8708 80 55  – – –  Anti roll bars; other torsion bars  3,5  A  
– – –  Other  
8708 80 91  – – – –  Of closed-die forged steel  4,5  A  
8708 80 99  – – – –  Other  3,5  A  
– Other parts and accessories  
8708 91  – –  Radiators and parts thereof  
8708 91 20  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– – –  Other  
8708 91 35  – – – –  Radiators  4,5  A  
– – – –  Parts  
8708 91 91  – – – – –  Of closed-die forged steel  4,5  A  
8708 91 99  – – – – –  Other  3,5  A  
8708 92  – –  Silencers (mufflers) and exhaust pipes; parts thereofEN  L 186/634 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8708 92 20  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– – –  Other  
8708 92 35  – – – –  Silencers (mufflers) and exhaust pipes  4,5  A  
– – – –  Parts  
8708 92 91  – – – – –  Of closed-die forged steel  4,5  A  
8708 92 99  – – – – –  Other  3,5  A  
8708 93  – –  Clutches and parts thereof  
8708 93 10  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
8708 93 90  – – –  Other  4,5  A  
8708 94  – –  Steering wheels, steering columns and steering boxes; parts 
thereof  
8708 94 20  – – –  For the industrial assembly of: Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; Vehicles of 
heading 8705  3 A  
– – –  Other  
8708 94 35  – – – –  Steering wheels, steering columns and steering boxes  4,5  A  
– – – –  Parts  
8708 94 91  – – – – –  Of closed-die forged steel  4,5  A  
8708 94 99  – – – – –  Other  3,5  A  
8708 95  – –  Safety airbags with inflator system; parts thereofEN  12.6.2020 Official Journal of the European Union L 186/635
 
CN 2012  Description  Base rate  Category  Comment  
8708 95 10  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– – –  Other  
8708 95 91  – – – –  Of closed-die forged steel  4,5  A  
8708 95 99  – – – –  Other  3,5  A  
8708 99  – –  Other  
8708 99 10  – – –  For the industrial assembly of: Pedestrian-controlled tractors 
of subheading 8701 10; Vehicles of heading 8703; Vehicles 
of heading 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel) of a cylinder 
capacity not exceeding 2 500 cm  3 or with a spark-ignition 
internal combustion piston engine of a cylinder capacity not 
exceeding 2 800 cm  3 ; Vehicles of heading 8705  3 A  
– – –  Other  
8708 99 93  – – – –  Of closed-die forged steel  4,5  A  
8708 99 97  – – – –  Other  3,5  A  
8709  Works trucks, self-propelled, not fitted with lifting or handling 
equipment, of the type used in factories, warehouses, dock areas 
or airports for short distance transport of goods; tractors of the 
type used on railway station platforms; parts of the foregoing 
vehicles  
– Vehicles  
8709 11  – –  Electrical  
8709 11 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  2 A  
8709 11 90  – – –  Other  4  A  
8709 19  – –  Other  
8709 19 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  2 A  
8709 19 90  – – –  Other  4  A  
8709 90 00  –  Parts  3,5  A  
8710 00 00  Tanks and other armoured fighting vehicles, motorised, whether 
or not fitted with weapons, and parts of such vehicles  1,7  A  
8711  Motorcycles (including mopeds) and cycles fitted with an auxiliary 
motor, with or without side-cars; side-carsEN  L 186/636 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8711 10 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cm  3 8 B7  
8711 20  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cm  3 but not exceeding 250 cm  3 
8711 20 10  – –  Scooters  8  A  
– –  Other, of a cylinder capacity  
8711 20 92  – – –  Exceeding 50 cm  3 but not exceeding 125 cm  3 8 A  
8711 20 98  – – –  Exceeding 125 cm  3 but not exceeding 250 cm  3 8 A  
8711 30  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cm  3 but not 
exceeding 500 cm  3 
8711 30 10  – –  Of a cylinder capacity exceeding 250 cm  3 but not exceeding 
380 cm  3 6 B5  
8711 30 90  – –  Of a cylinder capacity exceeding 380 cm  3 but not exceeding 
500 cm  3 6 B5  
8711 40 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cm  3 but not 
exceeding 800 cm  3 6 B5  
8711 50 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cm  3 6 B5  
8711 90  –  Other  
8711 90 10  – –  Cycles, with an auxiliary electric motor with a continuous 
rated power not exceeding 250 watts  6 B5  
8711 90 90  – –  Other  6  B5  
8712 00  Bicycles and other cycles (including delivery tricycles), not 
motorised  
8712 00 30  –  Bicycles with ball bearings  14  B5  
8712 00 70  –  Other  15  B5  
8713  Carriages for disabled persons, whether or not motorised or 
otherwise mechanically propelled  
8713 10 00  –  Not mechanically propelled  0  A  
8713 90 00  –  Other  0  A  
8714  Parts and accessories of vehicles of headings 8711 to 8713  
8714 10 00  –  Of motorcycles (including mopeds)  3,7  A  
8714 20 00  –  Of carriages for disabled persons  0  A  
– Other  
8714 91  – –  Frames and forks, and parts thereof  
8714 91 10  – – –  Frames  4,7  B3  
8714 91 30  – – –  Front forks  4,7  B3  
8714 91 90  – – –  Parts  4,7  B3EN  12.6.2020 Official Journal of the European Union L 186/637
 
CN 2012  Description  Base rate  Category  Comment  
8714 92  – –  Wheel rims and spokes  
8714 92 10  – – –  Rims  4,7  B3  
8714 92 90  – – –  Spokes  4,7  B3  
8714 93 00  – –  Hubs, other than coaster braking hubs and hub brakes, and 
free-wheel sprocket-wheels  4,7  B3  
8714 94  – –  Brakes, including coaster braking hubs and hub brakes, and 
parts thereof  
8714 94 20  – – –  Brakes  4,7  B3  
8714 94 90  – – –  Parts  4,7  B3  
8714 95 00  – –  Saddles  4,7  B3  
8714 96  – –  Pedals and crank-gear, and parts thereof  
8714 96 10  – – –  Pedals  4,7  B3  
8714 96 30  – – –  Crank-gear  4,7  B3  
8714 96 90  – – –  Parts  4,7  B3  
8714 99  – –  Other  
8714 99 10  – – –  Handlebars  4,7  B3  
8714 99 30  – – –  Luggage carriers  4,7  B3  
8714 99 50  – – –  Derailleur gears  4,7  B3  
8714 99 90  – – –  Other; parts  4,7  B3  
8715 00  Baby carriages and parts thereof  
8715 00 10  –  Baby carriages  2,7  A  
8715 00 90  –  Parts  2,7  A  
8716  Trailers and semi-trailers; other vehicles, not mechanically 
propelled; parts thereof  
8716 10  –  Trailers and semi-trailers of the caravan type, for housing or 
camping  
8716 10 92  – –  Of a weight not exceeding 1 600 kg  2,7  A  
8716 10 98  – –  Of a weight exceeding 1 600 kg  2,7  A  
8716 20 00  –  Self-loading or self-unloading trailers and semi-trailers for agri ­
cultural purposes  2,7  A  
– Other trailers and semi-trailers for the transport of goods  
8716 31 00  – –  Tanker trailers and tanker semi-trailers  2,7  A  
8716 39  – –  Other  
8716 39 10  – – –  Specially designed for the transport of highly radioactive 
materials (Euratom)  2,7  A  
– – –  Other  
– – – –  New  
8716 39 30  – – – – –  Semi-trailers  2,7  AEN  L 186/638 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8716 39 50  – – – – –  Other  2,7  A  
8716 39 80  – – – –  Used  2,7  A  
8716 40 00  –  Other trailers and semi-trailers  2,7  A  
8716 80 00  –  Other vehicles  1,7  A  
8716 90  –  Parts  
8716 90 10  – –  Chassis  1,7  A  
8716 90 30  – –  Bodies  1,7  A  
8716 90 50  – –  Axles  1,7  A  
8716 90 90  – –  Other parts  1,7  A  
88  CHAPTER 88 - AIRCRAFT, SPACECRAFT, AND PARTS 
THEREOF  
8801 00  Balloons and dirigibles; gliders, hang gliders and other non- 
powered aircraft  
8801 00 10  –  Balloons and dirigibles; gliders and hang gliders  3,7  A  
8801 00 90  –  Other  2,7  A  
8802  Other aircraft (for example, helicopters, aeroplanes); spacecraft 
(including satellites) and suborbital and spacecraft launch vehicles  
– Helicopters  
8802 11 00  – –  Of an unladen weight not exceeding 2 000 kg  7,5  A  
8802 12 00  – –  Of an unladen weight exceeding 2 000 kg  2,7  A  
8802 20 00  –  Aeroplanes and other aircraft, of an unladen weight not 
exceeding 2 000 kg  7,7  A  
8802 30 00  –  Aeroplanes and other aircraft, of an unladen weight 
exceeding 2 000 kg but not exceeding 15 000 kg  2,7  A  
8802 40 00  –  Aeroplanes and other aircraft, of an unladen weight 
exceeding 15 000 kg  2,7  A  
8802 60  –  Spacecraft (including satellites) and suborbital and spacecraft 
launch vehicles  
8802 60 10  – –  Spacecraft (including satellites)  4,2  A  
8802 60 90  – –  Suborbital and spacecraft launch vehicles  4,2  A  
8803  Parts of goods of heading 8801 or 8802  
8803 10 00  –  Propellers and rotors and parts thereof  2,7  A  
8803 20 00  –  Under-carriages and parts thereof  2,7  A  
8803 30 00  –  Other parts of aeroplanes or helicopters  2,7  A  
8803 90  –  Other  
8803 90 10  – –  Of kites  1,7  A  
8803 90 20  – –  Of spacecraft (including satellites)  1,7  A  
8803 90 30  – –  Of suborbital and spacecraft launch vehicles  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/639
 
CN 2012  Description  Base rate  Category  Comment  
8803 90 90  – –  Other  2,7  A  
8804 00 00  Parachutes (including dirigible parachutes and paragliders) and 
rotochutes; parts thereof and accessories thereto  2,7  A  
8805  Aircraft launching gear; deck-arrestor or similar gear; ground 
flying trainers; parts of the foregoing articles  
8805 10  –  Aircraft launching gear and parts thereof; deck-arrestor or 
similar gear and parts thereof  
8805 10 10  – –  Aircraft launching gear and parts thereof  2,7  A  
8805 10 90  – –  Other  1,7  A  
– Ground flying trainers and parts thereof  
8805 21 00  – –  Air combat simulators and parts thereof  1,7  A  
8805 29 00  – –  Other  1,7  A  
89  CHAPTER 89 - SHIPS, BOATS AND FLOATING STRUCTURES  
8901  Cruise ships, excursion boats, ferry-boats, cargo ships, barges and 
similar vessels for the transport of persons or goods  
8901 10  –  Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons; ferry-boats of all kinds  
8901 10 10  – –  Seagoing  0  A  
8901 10 90  – –  Other  1,7  A  
8901 20  –  Tankers  
8901 20 10  – –  Seagoing  0  A  
8901 20 90  – –  Other  1,7  A  
8901 30  –  Refrigerated vessels, other than those of subheading 8901 20  
8901 30 10  – –  Seagoing  0  A  
8901 30 90  – –  Other  1,7  A  
8901 90  –  Other vessels for the transport of goods and other vessels for 
the transport of both persons and goods  
8901 90 10  – –  Seagoing  0  A  
8901 90 90  – –  Other  1,7  A  
8902 00  Fishing vessels; factory ships and other vessels for processing or 
preserving fishery products  
8902 00 10  –  Seagoing  0  A  
8902 00 90  –  Other  1,7  A  
8903  Yachts and other vessels for pleasure or sports; rowing boats and 
canoes  
8903 10  –  Inflatable  
8903 10 10  – –  Of a weight not exceeding 100 kg each  2,7  A  
8903 10 90  – –  Other  1,7  A  
– Other  
8903 91  – –  Sailboats, with or without auxiliary motorEN  L 186/640 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
8903 91 10  – – –  Seagoing  0  A  
8903 91 90  – – –  Other  1,7  A  
8903 92  – –  Motor boats, other than outboard motor boats  
8903 92 10  – – –  Seagoing  0  A  
– – –  Other  
8903 92 91  – – – –  Of a length not exceeding 7,5 m  1,7  A  
8903 92 99  – – – –  Of a length exceeding 7,5 m  1,7  A  
8903 99  – –  Other  
8903 99 10  – – –  Of a weight not exceeding 100 kg each  2,7  A  
– – –  Other  
8903 99 91  – – – –  Of a length not exceeding 7,5 m  1,7  A  
8903 99 99  – – – –  Of a length exceeding 7,5 m  1,7  A  
8904 00  Tugs and pusher craft  
8904 00 10  –  Tugs  0  A  
– Pusher craft  
8904 00 91  – –  Seagoing  0  A  
8904 00 99  – –  Other  1,7  A  
8905  Light-vessels, fire-floats, dredgers, floating cranes, and other 
vessels the navigability of which is subsidiary to their main 
function; floating docks; floating or submersible drilling or 
production platforms  
8905 10  –  Dredgers  
8905 10 10  – –  Seagoing  0  A  
8905 10 90  – –  Other  1,7  A  
8905 20 00  –  Floating or submersible drilling or production platforms  0  A  
8905 90  –  Other  
8905 90 10  – –  Seagoing  0  A  
8905 90 90  – –  Other  1,7  A  
8906  Other vessels, including warships and lifeboats other than rowing 
boats  
8906 10 00  –  Warships  0  A  
8906 90  –  Other  
8906 90 10  – –  Seagoing  0  A  
– –  Other  
8906 90 91  – – –  Of a weight not exceeding 100 kg each  2,7  A  
8906 90 99  – – –  Other  1,7  AEN  12.6.2020 Official Journal of the European Union L 186/641
 
CN 2012  Description  Base rate  Category  Comment  
8907  Other floating structures (for example, rafts, tanks, coffer-dams, 
landing stages, buoys and beacons)  
8907 10 00  –  Inflatable rafts  2,7  A  
8907 90 00  –  Other  2,7  A  
8908 00 00  Vessels and other floating structures for breaking up  0  A  
90  CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATO ­
GRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL 
OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS 
AND ACCESSORIES THEREOF  
9001  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  
9001 10  –  Optical fibres, optical fibre bundles and cables  
9001 10 10  – –  Image conductor cables  2,9  A  
9001 10 90  – –  Other  2,9  A  
9001 20 00  –  Sheets and plates of polarising material  2,9  A  
9001 30 00  –  Contact lenses  2,9  A  
9001 40  –  Spectacle lenses of glass  
9001 40 20  – –  Not for the correction of vision  2,9  A  
– –  For the correction of vision  
– – –  Both sides finished  
9001 40 41  – – – –  Single focal  2,9  A  
9001 40 49  – – – –  Other  2,9  A  
9001 40 80  – – –  Other  2,9  A  
9001 50  –  Spectacle lenses of other materials  
9001 50 20  – –  Not for the correction of vision  2,9  A  
– –  For the correction of vision  
– – –  Both sides finished  
9001 50 41  – – – –  Single focal  2,9  A  
9001 50 49  – – – –  Other  2,9  A  
9001 50 80  – – –  Other  2,9  A  
9001 90 00  –  Other  2,9  A  
9002  Lenses, prisms, mirrors and other optical elements, of any 
material, mounted, being parts of or fittings for instruments or 
apparatus, other than such elements of glass not optically worked  
– Objective lenses  
9002 11 00  – –  For cameras, projectors or photographic enlargers or reducers  6,7  AEN  L 186/642 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9002 19 00  – –  Other  6,7  A  
9002 20 00  –  Filters  6,7  A  
9002 90 00  –  Other  6,7  A  
9003  Frames and mountings for spectacles, goggles or the like, and 
parts thereof  
– Frames and mountings  
9003 11 00  – –  Of plastics  2,2  A  
9003 19 00  – –  Of other materials  2,2  A  
9003 90 00  –  Parts  2,2  A  
9004  Spectacles, goggles and the like, corrective, protective or other  
9004 10  –  Sunglasses  
9004 10 10  – –  With lenses optically worked  2,9  A  
– –  Other  
9004 10 91  – – –  With lenses of plastics  2,9  A  
9004 10 99  – – –  Other  2,9  A  
9004 90  –  Other  
9004 90 10  – –  With lenses of plastics  2,9  A  
9004 90 90  – –  Other  2,9  A  
9005  Binoculars, monoculars, other optical telescopes, and mountings 
therefor; other astronomical instruments and mountings therefor, 
but not including instruments for radio-astronomy  
9005 10 00  –  Binoculars  4,2  A  
9005 80 00  –  Other instruments  4,2  A  
9005 90 00  –  Parts and accessories (including mountings)  4,2  A  
9006  Photographic (other than cinematographic) cameras; photographic 
flashlight apparatus and flashbulbs other than discharge lamps of 
heading 8539  
9006 10 00  –  Cameras of a kind used for preparing printing plates or 
cylinders  4,2  A  
9006 30 00  –  Cameras specially designed for underwater use, for aerial survey 
or for medical or surgical examination of internal organs; 
comparison cameras for forensic or criminological purposes  4,2  A  
9006 40 00  –  Instant print cameras  3,2  A  
– Other cameras  
9006 51 00  – –  With a through-the-lens viewfinder (single lens reflex (SLR)), 
for roll film of a width not exceeding 35 mm  4,2  A  
9006 52 00  – –  Other, for roll film of a width less than 35 mm  4,2  A  
9006 53  – –  Other, for roll film of a width of 35 mm  
9006 53 10  – – –  Disposable cameras  4,2  AEN  12.6.2020 Official Journal of the European Union L 186/643
 
CN 2012  Description  Base rate  Category  Comment  
9006 53 80  – – –  Other  4,2  A  
9006 59 00  – –  Other  4,2  A  
– Photographic flashlight apparatus and flashbulbs  
9006 61 00  – –  Discharge lamp (electronic) flashlight apparatus  3,2  A  
9006 69 00  – –  Other  3,2  A  
– Parts and accessories  
9006 91 00  – –  For cameras  3,7  A  
9006 99 00  – –  Other  3,2  A  
9007  Cinematographic cameras and projectors, whether or not incor ­
porating sound recording or reproducing apparatus  
9007 10 00  –  Cameras  3,7  A  
9007 20 00  –  Projectors  3,7  A  
– Parts and accessories  
9007 91 00  – –  For cameras  3,7  A  
9007 92 00  – –  For projectors  3,7  A  
9008  Image projectors, other than cinematographic; photographic 
(other than cinematographic) enlargers and reducers  
9008 50 00  –  Projectors, enlargers and reducers  3,7  A  
9008 90 00  –  Parts and accessories  3,7  A  
9010  Apparatus and equipment for photographic (including cinemato ­
graphic) laboratories, not specified or included elsewhere in this 
chapter; negatoscopes; projection screens  
9010 10 00  –  Apparatus and equipment for automatically developing photo ­
graphic (including cinematographic) film or paper in rolls or for 
automatically exposing developed film to rolls of photographic 
paper  2,7  A  
9010 50 00  –  Other apparatus and equipment for photographic (including 
cinematographic) laboratories; negatoscopes  2,7  A  
9010 60 00  –  Projection screens  2,7  A  
9010 90 00  –  Parts and accessories  2,7  A  
9011  Compound optical microscopes, including those for photomicro ­
graphy, cinephotomicrography or microprojection  
9011 10  –  Stereoscopic microscopes  
9011 10 10  – –  Fitted with equipment specifically designed for the handling 
and transport of semiconductor wafers or reticles  0 A  
9011 10 90  – –  Other  6,7  A  
9011 20  –  Other microscopes, for photomicrography, cinephotomicro ­
graphy or microprojectionEN  L 186/644 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9011 20 10  – –  Photomicrographic microscopes fitted with equipment 
specifically designed for the handling and transport of semi ­
conductor wafers or reticles  0 A  
9011 20 90  – –  Other  6,7  A  
9011 80 00  –  Other microscopes  6,7  A  
9011 90  –  Parts and accessories  
9011 90 10  – –  Of apparatus of subheading 9011 10 10 or 9011 20 10  0  A  
9011 90 90  – –  Other  6,7  A  
9012  Microscopes other than optical microscopes; diffraction apparatus  
9012 10  –  Microscopes other than optical microscopes; diffraction 
apparatus  
9012 10 10  – –  Electron microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor 
wafers or reticles  0 A  
9012 10 90  – –  Other  3,7  A  
9012 90  –  Parts and accessories  
9012 90 10  – –  Of apparatus of subheading 9012 10 10  0  A  
9012 90 90  – –  Other  3,7  A  
9013  Liquid crystal devices not constituting articles provided for more 
specifically in other headings; lasers, other than laser diodes; other 
optical appliances and instruments, not specified or included 
elsewhere in this chapter  
9013 10 00  –  Telescopic sights for fitting to arms; periscopes; telescopes 
designed to form parts of machines, appliances, instruments 
or apparatus of this chapter or Section XVI  4,7  A  
9013 20 00  –  Lasers, other than laser diodes  4,7  A  
9013 80  –  Other devices, appliances and instruments  
– –  Liquid crystal devices  
9013 80 20  – – –  Active matrix liquid crystal devices  0  A  
9013 80 30  – – –  Other  0  A  
9013 80 90  – –  Other  4,7  A  
9013 90  –  Parts and accessories  
9013 90 10  – –  For liquid crystal devices (LCD)  0  A  
9013 90 90  – –  Other  4,7  A  
9014  Direction finding compasses; other navigational instruments and 
appliances  
9014 10 00  –  Direction finding compasses  2,7  A  
9014 20  –  Instruments and appliances for aeronautical or space navigation 
(other than compasses)EN  12.6.2020 Official Journal of the European Union L 186/645
 
CN 2012  Description  Base rate  Category  Comment  
9014 20 20  – –  Inertial navigation systems  3,7  A  
9014 20 80  – –  Other  3,7  A  
9014 80 00  –  Other instruments and appliances  3,7  A  
9014 90 00  –  Parts and accessories  2,7  A  
9015  Surveying (including photogrammetrical surveying), hydrographic, 
oceanographic, hydrological, meteorological or geophysical 
instruments and appliances, excluding compasses; rangefinders  
9015 10  –  Rangefinders  
9015 10 10  – –  Electronic  3,7  A  
9015 10 90  – –  Other  2,7  A  
9015 20  –  Theodolites and tachymeters (tacheometers)  
9015 20 10  – –  Electronic  3,7  A  
9015 20 90  – –  Other  2,7  A  
9015 30  –  Levels  
9015 30 10  – –  Electronic  3,7  A  
9015 30 90  – –  Other  2,7  A  
9015 40  –  Photogrammetrical, surveying instruments and appliances  
9015 40 10  – –  Electronic  3,7  A  
9015 40 90  – –  Other  2,7  A  
9015 80  –  Other instruments and appliances  
– –  Electronic  
9015 80 11  – – –  Meteorological, hydrological and geophysical instruments 
and apparatus  3,7  A  
9015 80 19  – – –  Other  3,7  A  
– –  Other  
9015 80 91  – – –  Instruments and appliances used in geodesy, topography, 
surveying or levelling; hydrographic instruments  2,7  A  
9015 80 93  – – –  Meteorological, hydrological and geophysical instruments 
and apparatus  2,7  A  
9015 80 99  – – –  Other  2,7  A  
9015 90 00  –  Parts and accessories  2,7  A  
9016 00  Balances of a sensitivity of 5 cg or better, with or without 
weights  
9016 00 10  –  Balances  3,7  A  
9016 00 90  –  Parts and accessories  3,7  AEN  L 186/646 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9017  Drawing, marking-out or mathematical calculating instruments 
(for example, drafting machines, pantographs, protractors, 
drawing sets, slide rules, disc calculators); instruments for 
measuring length, for use in the hand (for example, measuring 
rods and tapes, micrometers, callipers), not specified or included 
elsewhere in this chapter  
9017 10  –  Drafting tables and machines, whether or not automatic  
9017 10 10  – –  Plotters  0  A  
9017 10 90  – –  Other  2,7  A  
9017 20  –  Other drawing, marking-out or mathematical calculating instru ­
ments  
9017 20 05  – –  Plotters  0  A  
9017 20 10  – –  Other drawing instruments  2,7  A  
9017 20 39  – –  Marking-out instruments  2,7  A  
9017 20 90  – –  Mathematical calculating instruments (including slide rules, 
disc calculators and the like)  2,7  A  
9017 30 00  –  Micrometers, callipers and gauges  2,7  A  
9017 80  –  Other instruments  
9017 80 10  – –  Measuring rods and tapes and divided scales  2,7  A  
9017 80 90  – –  Other  2,7  A  
9017 90 00  –  Parts and accessories  2,7  A  
9018  Instruments and appliances used in medical, surgical, dental or 
veterinary sciences, including scintigraphic apparatus, other elec ­
tromedical apparatus and sight-testing instruments  
– Electrodiagnostic apparatus (including apparatus for functional 
exploratory examination or for checking physiological 
parameters)  
9018 11 00  – –  Electrocardiographs  0  A  
9018 12 00  – –  Ultrasonic scanning apparatus  0  A  
9018 13 00  – –  Magnetic resonance imaging apparatus  0  A  
9018 14 00  – –  Scintigraphic apparatus  0  A  
9018 19  – –  Other  
9018 19 10  – – –  Monitoring apparatus for simultaneous monitoring of two or 
more parameters  0 A  
9018 19 90  – – –  Other  0  A  
9018 20 00  –  Ultraviolet or infra-red ray apparatus  0  A  
– Syringes, needles, catheters, cannulae and the like  
9018 31  – –  Syringes, with or without needles  
9018 31 10  – – –  Of plastics  0  A  
9018 31 90  – – –  Other  0  A  
9018 32  – –  Tubular metal needles and needles for suturesEN  12.6.2020 Official Journal of the European Union L 186/647
 
CN 2012  Description  Base rate  Category  Comment  
9018 32 10  – – –  Tubular metal needles  0  A  
9018 32 90  – – –  Needles for sutures  0  A  
9018 39 00  – –  Other  0  A  
– Other instruments and appliances, used in dental sciences  
9018 41 00  – –  Dental drill engines, whether or not combined on a single base 
with other dental equipment  0 A  
9018 49  – –  Other  
9018 49 10  – – –  Burrs, discs, drills and brushes, for use in dental drills  0  A  
9018 49 90  – – –  Other  0  A  
9018 50  –  Other ophthalmic instruments and appliances  
9018 50 10  – –  Non-optical  0  A  
9018 50 90  – –  Optical  0  A  
9018 90  –  Other instruments and appliances  
9018 90 10  – –  Instruments and apparatus for measuring blood-pressure  0  A  
9018 90 20  – –  Endoscopes  0  A  
9018 90 30  – –  Renal dialysis equipment (artificial kidneys, kidney machines 
and dialysers)  0 A  
9018 90 40  – –  Diathermic apparatus  0  A  
9018 90 50  – –  Transfusion apparatus  0  A  
9018 90 60  – –  Anaesthetic apparatus and instruments  0  A  
9018 90 75  – –  Apparatus for nerve stimulation  0  A  
9018 90 84  – –  Other  0  A  
9019  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus; ozone therapy, oxygen therapy, 
aerosol therapy, artificial respiration or other therapeutic 
respiration apparatus  
9019 10  –  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus  
9019 10 10  – –  Electrical vibratory-massage apparatus  0  A  
9019 10 90  – –  Other  0  A  
9019 20 00  –  Ozone therapy, oxygen therapy, aerosol therapy, artificial 
respiration or other therapeutic respiration apparatus  0 A  
9020 00 00  Other breathing appliances and gas masks, excluding protective 
masks having neither mechanical parts nor replaceable filters  1,7  A  
9021  Orthopaedic appliances, including crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of 
the body; hearing aids and other appliances which are worn or 
carried, or implanted in the body, to compensate for a defect or 
disabilityEN  L 186/648 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9021 10  –  Orthopaedic or fracture appliances  
9021 10 10  – –  Orthopaedic appliances  0  A  
9021 10 90  – –  Splints and other fracture appliances  0  A  
– Artificial teeth and dental fittings  
9021 21  – –  Artificial teeth  
9021 21 10  – – –  Of plastics  0  A  
9021 21 90  – – –  Of other materials  0  A  
9021 29 00  – –  Other  0  A  
– Other artificial parts of the body  
9021 31 00  – –  Artificial joints  0  A  
9021 39  – –  Other  
9021 39 10  – – –  Ocular prostheses  0  A  
9021 39 90  – – –  Other  0  A  
9021 40 00  –  Hearing aids, excluding parts and accessories  0  A  
9021 50 00  –  Pacemakers for stimulating heart muscles, excluding parts and 
accessories  0 A  
9021 90  –  Other  
9021 90 10  – –  Parts and accessories of hearing aids  0  A  
9021 90 90  – –  Other  0  A  
9022  Apparatus based on the use of X-rays or of alpha, beta or gamma 
radiations, whether or not for medical, surgical, dental or 
veterinary uses, including radiography or radiotherapy apparatus, 
X-ray tubes and other X-ray generators, high tension generators, 
control panels and desks, screens, examination or treatment 
tables, chairs and the like  
– Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including radi ­
ography or radiotherapy apparatus  
9022 12 00  – –  Computed tomography apparatus  0  A  
9022 13 00  – –  Other, for dental uses  0  A  
9022 14 00  – –  Other, for medical, surgical or veterinary uses  0  A  
9022 19 00  – –  For other uses  0  A  
– Apparatus based on the use of alpha, beta or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus  
9022 21 00  – –  For medical, surgical, dental or veterinary uses  0  AEN  12.6.2020 Official Journal of the European Union L 186/649
 
CN 2012  Description  Base rate  Category  Comment  
9022 29 00  – –  For other uses  2,1  A  
9022 30 00  –  X-ray tubes  2,1  A  
9022 90 00  –  Other, including parts and accessories  2,1  A  
9023 00  Instruments, apparatus and models, designed for demonstrational 
purposes (for example, in education or exhibitions), unsuitable for 
other uses  
9023 00 10  –  Of a type used for teaching physics, chemistry or technical 
subjects  1,4  A  
9023 00 80  –  Other  1,4  A  
9024  Machines and appliances for testing the hardness, strength, 
compressibility, elasticity or other mechanical properties of 
materials (for example, metals, wood, textiles, paper, plastics)  
9024 10  –  Machines and appliances for testing metals  
– –  Electronic  
9024 10 11  – – –  Universal or for tensile tests  3,2  A  
9024 10 13  – – –  For hardness tests  3,2  A  
9024 10 19  – – –  Other  3,2  A  
9024 10 90  – –  Other  2,1  A  
9024 80  –  Other machines and appliances  
– –  Electronic  
9024 80 11  – – –  For testing textiles, paper or paperboard  3,2  A  
9024 80 19  – – –  Other  3,2  A  
9024 80 90  – –  Other  2,1  A  
9024 90 00  –  Parts and accessories  2,1  A  
9025  Hydrometers and similar floating instruments, thermometers, 
pyrometers, barometers, hygrometers and psychrometers, 
recording or not, and any combination of these instruments  
– Thermometers and pyrometers, not combined with other instru ­
ments  
9025 11  – –  Liquid-filled, for direct reading  
9025 11 20  – – –  Clinical or veterinary thermometers  0  A  
9025 11 80  – – –  Other  2,8  A  
9025 19  – –  Other  
9025 19 20  – – –  Electronic  3,2  A  
9025 19 80  – – –  Other  2,1  A  
9025 80  –  Other instruments  
9025 80 20  – –  Barometers, not combined with other instruments  2,1  A  
– –  Other  
9025 80 40  – – –  Electronic  3,2  AEN  L 186/650 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9025 80 80  – – –  Other  2,1  A  
9025 90 00  –  Parts and accessories  3,2  A  
9026  Instruments and apparatus for measuring or checking the flow, 
level, pressure or other variables of liquids or gases (for example, 
flow meters, level gauges, manometers, heat meters), excluding 
instruments and apparatus of heading 9014, 9015, 9028 
or 9032  
9026 10  –  For measuring or checking the flow or level of liquids  
– –  Electronic  
9026 10 21  – – –  Flow meters  0  A  
9026 10 29  – – –  Other  0  A  
– –  Other  
9026 10 81  – – –  Flow meters  0  A  
9026 10 89  – – –  Other  0  A  
9026 20  –  For measuring or checking pressure  
9026 20 20  – –  Electronic  0  A  
– –  Other  
9026 20 40  – – –  Spiral or metal diaphragm type pressure gauges  0  A  
9026 20 80  – – –  Other  0  A  
9026 80  –  Other instruments or apparatus  
9026 80 20  – –  Electronic  0  A  
9026 80 80  – –  Other  0  A  
9026 90 00  –  Parts and accessories  0  A  
9027  Instruments and apparatus for physical or chemical analysis (for 
example, polarimeters, refractometers, spectrometers, gas or 
smoke analysis apparatus); instruments and apparatus for 
measuring or checking viscosity, porosity, expansion, surface 
tension or the like; instruments and apparatus for measuring or 
checking quantities of heat, sound or light (including exposure 
meters); microtomes  
9027 10  –  Gas or smoke analysis apparatus  
9027 10 10  – –  Electronic  2,5  A  
9027 10 90  – –  Other  2,5  A  
9027 20 00  –  Chromatographs and electrophoresis instruments  0  A  
9027 30 00  –  Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR)  0 A  
9027 50 00  –  Other instruments and apparatus using optical radiations (UV, 
visible, IR)  0 AEN  12.6.2020 Official Journal of the European Union L 186/651
 
CN 2012  Description  Base rate  Category  Comment  
9027 80  –  Other instruments and apparatus  
9027 80 05  – –  Exposure meters  2,5  A  
– –  Other  
– – –  Electronic  
9027 80 11  – – – –  pH meters, rH meters and other apparatus for measuring 
conductivity  0 A  
9027 80 13  – – – –  Apparatus for performing measurements of the physical 
properties of semiconductor materials or of LCD substrates 
or associated insulating and conducting layers during the 
semiconductor wafer production process or the LCD 
production process  0 A  
9027 80 17  – – – –  Other  0  A  
– – –  Other  
9027 80 91  – – – –  Viscometers, porosimeters and expansion meters  0  A  
9027 80 99  – – – –  Other  0  A  
9027 90  –  Microtomes; parts and accessories  
9027 90 10  – –  Microtomes  2,5  A  
– –  Parts and accessories  
9027 90 50  – – –  Of apparatus of subheadings 9027 20 to 9027 80  0  A  
9027 90 80  – – –  Of microtomes or of gas or smoke analysis apparatus  2,5  A  
9028  Gas, liquid or electricity supply or production meters, including 
calibrating meters therefor  
9028 10 00  –  Gas meters  2,1  A  
9028 20 00  –  Liquid meters  2,1  A  
9028 30  –  Electricity meters  
– –  For alternating current  
9028 30 11  – – –  For single-phase  2,1  A  
9028 30 19  – – –  For multiphase  2,1  A  
9028 30 90  – –  Other  2,1  A  
9028 90  –  Parts and accessories  
9028 90 10  – –  For electricity meters  2,1  A  
9028 90 90  – –  Other  2,1  A  
9029  Revolution counters, production counters, taximeters, milometers, 
pedometers and the like; speed indicators and tachometers, other 
than those of heading 9014 or 9015; stroboscopesEN  L 186/652 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9029 10 00  –  Revolution counters, production counters, taximeters, 
milometers, pedometers and the like  1,9  A  
9029 20  –  Speed indicators and tachometers; stroboscopes  
– –  Speed indicators and tachometers  
9029 20 31  – – –  Speed indicators for vehicles  2,6  A  
9029 20 38  – – –  Other  2,6  A  
9029 20 90  – –  Stroboscopes  2,6  A  
9029 90 00  –  Parts and accessories  2,2  A  
9030  Oscilloscopes, spectrum analysers and other instruments and 
apparatus for measuring or checking electrical quantities, 
excluding meters of heading 9028; instruments and apparatus 
for measuring or detecting alpha, beta, gamma, X-ray, cosmic 
or other ionising radiations  
9030 10 00  –  Instruments and apparatus for measuring or detecting ionising 
radiations  4,2  A  
9030 20  –  Oscilloscopes and oscillographs  
9030 20 10  – –  Cathode ray  4,2  A  
9030 20 30  – –  Other, with a recording device  0  A  
– –  Other  
9030 20 91  – – –  Electronic  0  A  
9030 20 99  – – –  Other  2,1  A  
– Other instruments and apparatus, for measuring or checking 
voltage, current, resistance or power  
9030 31 00  – –  Multimeters, without a recording device  4,2  A  
9030 32 00  – –  Multimeters, with a recording device  0  A  
9030 33  – –  Other, without a recording device  
9030 33 10  – – –  Electronic  4,2  A  
– – –  Other  
9030 33 91  – – – –  Voltmeters  2,1  A  
9030 33 99  – – – –  Other  2,1  A  
9030 39 00  – –  Other, with a recording device  0  A  
9030 40 00  –  Other instruments and apparatus, specially designed for tele ­
communications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers)  0 A  
– Other instruments and apparatus  
9030 82 00  – –  For measuring or checking semiconductor wafers or devices  0  A  
9030 84 00  – –  Other, with a recording device  0  AEN  12.6.2020 Official Journal of the European Union L 186/653
 
CN 2012  Description  Base rate  Category  Comment  
9030 89  – –  Other  
9030 89 30  – – –  Electronic  0  A  
9030 89 90  – – –  Other  2,1  A  
9030 90  –  Parts and accessories  
9030 90 20  – –  For apparatus of subheading 9030 82 00  0  A  
9030 90 85  – –  Other  2,5  A  
9031  Measuring or checking instruments, appliances and machines, not 
specified or included elsewhere in this chapter; profile projectors  
9031 10 00  –  Machines for balancing mechanical parts  2,8  A  
9031 20 00  –  Test benches  2,8  A  
– Other optical instruments and appliances  
9031 41 00  – –  For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing semi ­
conductor devices  0 A  
9031 49  – –  Other  
9031 49 10  – – –  Profile projectors  2,8  A  
9031 49 90  – – –  Other  0  A  
9031 80  –  Other instruments, appliances and machines  
– –  Electronic  
– – –  For measuring or checking geometrical quantities  
9031 80 32  – – – –  For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing 
semiconductor devices  0 A  
9031 80 34  – – – –  Other  2,8  A  
9031 80 38  – – –  Other  4  A  
– –  Other  
9031 80 91  – – –  For measuring or checking geometrical quantities  2,8  A  
9031 80 98  – – –  Other  4  A  
9031 90  –  Parts and accessories  
9031 90 20  – –  For apparatus of subheading 9031 41 00 or for optical 
instruments and appliances for measuring surface particulate 
contamination on semiconductor wafers of 
subheading 9031 49 90  0 A  
9031 90 30  – –  For apparatus of subheading 9031 80 32  0  A  
9031 90 85  – –  Other  2,8  A  
9032  Automatic regulating or controlling instruments and apparatus  
9032 10  –  ThermostatsEN  L 186/654 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9032 10 20  – –  Electronic  2,8  A  
– –  Other  
9032 10 81  – – –  With electrical triggering device  2,1  A  
9032 10 89  – – –  Other  2,1  A  
9032 20 00  –  Manostats  2,8  A  
– Other instruments and apparatus  
9032 81 00  – –  Hydraulic or pneumatic  2,8  A  
9032 89 00  – –  Other  2,8  A  
9032 90 00  –  Parts and accessories  2,8  A  
9033 00 00  Parts and accessories (not specified or included elsewhere in this 
chapter) for machines, appliances, instruments or apparatus of 
Chapter 90  3,7  A  
91  CHAPTER 91 - CLOCKS AND WATCHES AND PARTS 
THEREOF  
9101  Wristwatches, pocket-watches and other watches, including stop ­
watches, with case of precious metal or of metal clad with 
precious metal  
– Wristwatches, electrically operated, whether or not incor ­
porating a stopwatch facility  
9101 11 00  – –  With mechanical display only  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9101 19 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A  
– Other wristwatches, whether or not incorporating a stopwatch 
facility  
9101 21 00  – –  With automatic winding  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9101 29 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A  
– Other  
9101 91 00  – –  Electrically operated  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9101 99 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  AEN  12.6.2020 Official Journal of the European Union L 186/655
 
CN 2012  Description  Base rate  Category  Comment  
9102  Wristwatches, pocket-watches and other watches, including stop ­
watches, other than those of heading 9101  
– Wristwatches, electrically operated, whether or not incor ­
porating a stopwatch facility  
9102 11 00  – –  With mechanical display only  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9102 12 00  – –  With opto-electronic display only  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9102 19 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A  
– Other wristwatches, whether or not incorporating a stopwatch 
facility  
9102 21 00  – –  With automatic winding  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9102 29 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A  
– Other  
9102 91 00  – –  Electrically operated  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9102 99 00  – –  Other  4,5 MIN 
0,3 EUR/p/st MAX 
0,8 EUR/p/st  A 
9103  Clocks with watch movements, excluding clocks of heading 9104  
9103 10 00  –  Electrically operated  4,7  B3  
9103 90 00  –  Other  4,7  B3  
9104 00 00  Instrument panel clocks and clocks of a similar type for vehicles, 
aircraft, spacecraft or vessels  3,7  A  
9105  Other clocks  
– Alarm clocks  
9105 11 00  – –  Electrically operated  4,7  B3  
9105 19 00  – –  Other  3,7  A  
– Wall clocks  
9105 21 00  – –  Electrically operated  4,7  B3EN  L 186/656 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9105 29 00  – –  Other  3,7  A  
– Other  
9105 91 00  – –  Electrically operated  4,7  B3  
9105 99 00  – –  Other  3,7  A  
9106  Time of day recording apparatus and apparatus for measuring, 
recording or otherwise indicating intervals of time, with clock or 
watch movement or with synchronous motor (for example, time- 
registers, time-recorders)  
9106 10 00  –  Time-registers; time-recorders  4,7  B3  
9106 90 00  –  Other  4,7  B3  
9107 00 00  Time switches, with clock or watch movement or with 
synchronous motor  4,7  B3  
9108  Watch movements, complete and assembled  
– Electrically operated  
9108 11 00  – –  With mechanical display only or with a device to which a 
mechanical display can be incorporated  4,7  B3  
9108 12 00  – –  With opto-electronic display only  4,7  B3  
9108 19 00  – –  Other  4,7  B3  
9108 20 00  –  With automatic winding  5 MIN 
0,17 EUR/p/st  B3  
9108 90 00  –  Other  5 MIN 
0,17 EUR/p/st  B3  
9109  Clock movements, complete and assembled  
9109 10 00  –  Electrically operated  4,7  B3  
9109 90 00  –  Other  4,7  B3  
9110  Complete watch or clock movements, unassembled or partly 
assembled (movement sets); incomplete watch or clock move ­
ments, assembled; rough watch or clock movements  
– Of watches  
9110 11  – –  Complete movements, unassembled or partly assembled 
(movement sets)  
9110 11 10  – – –  With balance wheel and hairspring  5 MIN 
0,17 EUR/p/st  B3  
9110 11 90  – – –  Other  4,7  B3  
9110 12 00  – –  Incomplete movements, assembled  3,7  A  
9110 19 00  – –  Rough movements  4,7  B3  
9110 90 00  –  Other  3,7  A  
9111  Watch cases and parts thereofEN  12.6.2020 Official Journal of the European Union L 186/657
 
CN 2012  Description  Base rate  Category  Comment  
9111 10 00  –  Cases of precious metal or of metal clad with precious metal  0,5 EUR/p/st MIN 
2,7 MAX 4,6  A 
9111 20 00  –  Cases of base metal, whether or not goldor silver-plated  0,5 EUR/p/st MIN 
2,7 MAX 4,6  A 
9111 80 00  –  Other cases  0,5 EUR/p/st MIN 
2,7 MAX 4,6  A 
9111 90 00  –  Parts  0,5 EUR/p/st MIN 
2,7 MAX 4,6  A 
9112  Clock cases and cases of a similar type for other goods of this 
chapter, and parts thereof  
9112 20 00  –  Cases  2,7  A  
9112 90 00  –  Parts  2,7  A  
9113  Watch straps, watch bands and watch bracelets, and parts thereof  
9113 10  –  Of precious metal or of metal clad with precious metal  
9113 10 10  – –  Of precious metal  2,7  A  
9113 10 90  – –  Of metal clad with precious metal  3,7  A  
9113 20 00  –  Of base metal, whether or not goldor silver-plated  6  B5  
9113 90 00  –  Other  6  B5  
9114  Other clock or watch parts  
9114 10 00  –  Springs, including hairsprings  3,7  A  
9114 30 00  –  Dials  2,7  A  
9114 40 00  –  Plates and bridges  2,7  A  
9114 90 00  –  Other  2,7  A  
92  CHAPTER 92 - MUSICAL INSTRUMENTS; PARTS AND ACCES ­
SORIES OF SUCH ARTICLES  
9201  Pianos, including automatic pianos; harpsichords and other 
keyboard stringed instruments  
9201 10  –  Upright pianos  
9201 10 10  – –  New  4  A  
9201 10 90  – –  Used  4  A  
9201 20 00  –  Grand pianos  4  A  
9201 90 00  –  Other  4  A  
9202  Other string musical instruments (for example, guitars, violins, 
harps)  
9202 10  –  Played with a bow  
9202 10 10  – –  Violins  3,2  A  
9202 10 90  – –  Other  3,2  AEN  L 186/658 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9202 90  –  Other  
9202 90 30  – –  Guitars  3,2  A  
9202 90 80  – –  Other  3,2  A  
9205  Wind musical instruments (for example, keyboard pipe organs, 
accordions, clarinets, trumpets, bagpipes), other than fairground 
organs and mechanical street organs  
9205 10 00  –  Brass-wind instruments  3,2  A  
9205 90  –  Other  
9205 90 10  – –  Accordions and similar instruments  3,7  A  
9205 90 30  – –  Mouth organs  3,7  A  
9205 90 50  – –  Keyboard pipe organs; harmoniums and similar keyboard 
instruments with free metal reeds  3,2  A  
9205 90 90  – –  Other  3,2  A  
9206 00 00  Percussion musical instruments (for example, drums, xylophones, 
cymbals, castanets, maracas)  3,2  A  
9207  Musical instruments, the sound of which is produced, or must be 
amplified, electrically (for example, organs, guitars, accordions)  
9207 10  –  Keyboard instruments, other than accordions  
9207 10 10  – –  Organs  3,2  A  
9207 10 30  – –  Digital pianos  3,2  A  
9207 10 50  – –  Synthesisers  3,2  A  
9207 10 80  – –  Other  3,2  A  
9207 90  –  Other  
9207 90 10  – –  Guitars  3,7  A  
9207 90 90  – –  Other  3,7  A  
9208  Musical boxes, fairground organs, mechanical street organs, mech ­
anical singing birds, musical saws and other musical instruments 
not falling within any other heading of this chapter; decoy calls of 
all kinds; whistles, call horns and other mouth-blown sound 
signalling instruments  
9208 10 00  –  Musical boxes  2,7  A  
9208 90 00  –  Other  3,2  A  
9209  Parts (for example, mechanisms for musical boxes) and accessories 
(for example, cards, discs and rolls for mechanical instruments) of 
musical instruments; metronomes, tuning forks and pitch pipes of 
all kinds  
9209 30 00  –  Musical instrument strings  2,7  A  
– Other  
9209 91 00  – –  Parts and accessories for pianos  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/659
 
CN 2012  Description  Base rate  Category  Comment  
9209 92 00  – –  Parts and accessories for the musical instruments of 
heading 9202  2,7  A  
9209 94 00  – –  Parts and accessories for the musical instruments of 
heading 9207  2,7  A  
9209 99  – –  Other  
9209 99 20  – – –  Parts and accessories for the musical instruments of 
heading 9205  2,7  A  
– – –  Other  
9209 99 40  – – – –  Metronomes, tuning forks and pitch pipes  3,2  A  
9209 99 50  – – – –  Mechanisms for musical boxes  1,7  A  
9209 99 70  – – – –  Other  2,7  A  
93  CHAPTER 93 - ARMS AND AMMUNITION; PARTS AND 
ACCESSORIES THEREOF  
9301  Military weapons, other than revolvers, pistols and the arms of 
heading 9307  
9301 10 00  –  Artillery weapons (for example, guns, howitzers and mortars)  0  A  
9301 20 00  –  Rocket launchers; flame-throwers; grenade launchers; torpedo 
tubes and similar projectors  0 A  
9301 90 00  –  Other  0  A  
9302 00 00  Revolvers and pistols, other than those of heading 9303 
or 9304  2,7  A  
9303  Other firearms and similar devices which operate by the firing of 
an explosive charge (for example, sporting shotguns and rifles, 
muzzle-loading firearms, Very pistols and other devices designed 
to project only signal flares, pistols and revolvers for firing blank 
ammunition, captive-bolt humane killers, line-throwing gun)s  
9303 10 00  –  Muzzle-loading firearms  3,2  B3  
9303 20  –  Other sporting, hunting or target-shooting shotguns, including 
combination shotgun-rifles  
9303 20 10  – –  Single-barrelled, smooth bore  3,2  B3  
9303 20 95  – –  Other  3,2  B3  
9303 30 00  –  Other sporting, hunting or target-shooting rifles  3,2  B3  
9303 90 00  –  Other  3,2  B3  
9304 00 00  Other arms (for example, spring, air or gas guns and pistols, 
truncheons), excluding those of heading 9307  3,2  B3  
9305  Parts and accessories of articles of headings 9301 to 9304  
9305 10 00  –  Of revolvers or pistols  3,2  B3  
9305 20 00  –  Of shotguns or rifles of heading 9303  2,7  A  
– Other  
9305 91 00  – –  Of military weapons of heading 9301  0  AEN  L 186/660 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9305 99 00  – –  Other  2,7  A  
9306  Bombs, grenades, torpedoes, mines, missiles and similar 
munitions of war and parts thereof; cartridges and other 
ammunition and projectiles and parts thereof, including shot 
and cartridge wads  
– Shotgun cartridges and parts thereof; air gun pellets  
9306 21 00  – –  Cartridges  2,7  A  
9306 29 00  – –  Other  2,7  A  
9306 30  –  Other cartridges and parts thereof  
9306 30 10  – –  For revolvers and pistols of heading 9302 and for sub- 
machine-guns of heading 9301  2,7  A  
– –  Other  
9306 30 30  – – –  For military weapons  1,7  A  
9306 30 90  – – –  Other  2,7  A  
9306 90  –  Other  
9306 90 10  – –  For military purposes  1,7  A  
9306 90 90  – –  Other  2,7  A  
9307 00 00  Swords, cutlasses, bayonets, lances and similar arms and parts 
thereof and scabbards and sheaths therefor  1,7  A  
94  CHAPTER 94 - FURNITURE; BEDDING, MATTRESSES, 
MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED 
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, 
ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED 
BUILDINGS  
9401  Seats (other than those of heading 9402), whether or not 
convertible into beds, and parts thereof  
9401 10 00  –  Seats of a kind used for aircraft  0  A  
9401 20 00  –  Seats of a kind used for motor vehicles  3,7  A  
9401 30 00  –  Swivel seats with variable height adjustment  0  A  
9401 40 00  –  Seats other than garden seats or camping equipment, 
convertible into beds  0 A  
– Seats of cane, osier, bamboo or similar materials  
9401 51 00  – –  Of bamboo or rattan  5,6  A  
9401 59 00  – –  Other  5,6  A  
– Other seats, with wooden frames  
9401 61 00  – –  Upholstered  0  A  
9401 69 00  – –  Other  0  A  
– Other seats, with metal frames  
9401 71 00  – –  Upholstered  0  AEN  12.6.2020 Official Journal of the European Union L 186/661
 
CN 2012  Description  Base rate  Category  Comment  
9401 79 00  – –  Other  0  A  
9401 80 00  –  Other seats  0  A  
9401 90  –  Parts  
9401 90 10  – –  Of seats of a kind used for aircraft  1,7  A  
– –  Other  
9401 90 30  – – –  Of wood  2,7  A  
9401 90 80  – – –  Other  2,7  A  
9402  Medical, surgical, dental or veterinary furniture (for example, 
operating tables, examination tables, hospital beds with mech ­
anical fittings, dentists' chairs); barbers' chairs and similar chairs, 
having rotating as well as both reclining and elevating move ­
ments; parts of the foregoing articles  
9402 10 00  –  Dentists', barbers' or similar chairs and parts thereof  0  A  
9402 90 00  –  Other  0  A  
9403  Other furniture and parts thereof  
9403 10  –  Metal furniture of a kind used in offices  
– –  Not exceeding 80 cm in height  
9403 10 51  – – –  Desks  0  A  
9403 10 58  – – –  Other  0  A  
– –  Exceeding 80 cm in height  
9403 10 91  – – –  Cupboards with doors, shutters or flaps  0  A  
9403 10 93  – – –  Filing, card-index and other cabinets  0  A  
9403 10 98  – – –  Other  0  A  
9403 20  –  Other metal furniture  
9403 20 20  – –  Beds  0  A  
9403 20 80  – –  Other  0  A  
9403 30  –  Wooden furniture of a kind used in offices  
– –  Not exceeding 80 cm in height  
9403 30 11  – – –  Desks  0  A  
9403 30 19  – – –  Other  0  A  
– –  Exceeding 80 cm in height  
9403 30 91  – – –  Cupboards with doors, shutters or flaps; filing, card-index 
and other cabinets  0 A  
9403 30 99  – – –  Other  0  A  
9403 40  –  Wooden furniture of a kind used in the kitchen  
9403 40 10  – –  Fitted kitchen units  2,7  AEN  L 186/662 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9403 40 90  – –  Other  2,7  A  
9403 50 00  –  Wooden furniture of a kind used in the bedroom  0  A  
9403 60  –  Other wooden furniture  
9403 60 10  – –  Wooden furniture of a kind used in the dining room and the 
living room  0 A  
9403 60 30  – –  Wooden furniture of a kind used in shops  0  A  
9403 60 90  – –  Other wooden furniture  0  A  
9403 70 00  –  Furniture of plastics  0  A  
– Furniture of other materials, including cane, osier, bamboo or 
similar materials  
9403 81 00  – –  Of bamboo or rattan  5,6  A  
9403 89 00  – –  Other  5,6  A  
9403 90  –  Parts  
9403 90 10  – –  Of metal  2,7  A  
9403 90 30  – –  Of wood  2,7  A  
9403 90 90  – –  Of other materials  2,7  A  
9404  Mattress supports; articles of bedding and similar furnishing (for 
example, mattresses, quilts, eiderdowns, cushions, pouffes and 
pillows) fitted with springs or stuffed or internally fitted with 
any material or of cellular rubber or plastics, whether or not 
covered  
9404 10 00  –  Mattress supports  3,7  A  
– Mattresses  
9404 21  – –  Of cellular rubber or plastics, whether or not covered  
9404 21 10  – – –  Of rubber  3,7  A  
9404 21 90  – – –  Of plastics  3,7  A  
9404 29  – –  Of other materials  
9404 29 10  – – –  Spring interior  3,7  A  
9404 29 90  – – –  Other  3,7  A  
9404 30 00  –  Sleeping bags  3,7  A  
9404 90  –  Other  
9404 90 10  – –  Filled with feathers or down  3,7  A  
9404 90 90  – –  Other  3,7  A  
9405  Lamps and lighting fittings including searchlights and spotlights 
and parts thereof, not elsewhere specified or included; illuminated 
signs, illuminated nameplates and the like, having a permanently 
fixed light source, and parts thereof not elsewhere specified or 
includedEN  12.6.2020 Official Journal of the European Union L 186/663
 
CN 2012  Description  Base rate  Category  Comment  
9405 10  –  Chandeliers and other electric ceiling or wall lighting fittings, 
excluding those of a kind used for lighting public open spaces 
or thoroughfares  
– –  Of plastics or of ceramic materials  
9405 10 21  – – –  Of plastics, of a kind used with filament lamps  4,7  A  
9405 10 40  – – –  Other  4,7  A  
9405 10 50  – –  Of glass  3,7  A  
– –  Of other materials  
9405 10 91  – – –  Of a kind used with filament lamps  2,7  A  
9405 10 98  – – –  Other  2,7  A  
9405 20  –  Electric table, desk, bedside or floor-standing lamps  
– –  Of plastics or of ceramic materials  
9405 20 11  – – –  Of plastics, of a kind used with filament lamps  4,7  A  
9405 20 40  – – –  Other  4,7  A  
9405 20 50  – –  Of glass  3,7  A  
– –  Of other materials  
9405 20 91  – – –  Of a kind used with filament lamps  2,7  A  
9405 20 99  – – –  Other  2,7  A  
9405 30 00  –  Lighting sets of a kind used for Christmas trees  3,7  A  
9405 40  –  Other electric lamps and lighting fittings  
9405 40 10  – –  Searchlights and spotlights  3,7  A  
– –  Other  
– – –  Of plastics  
9405 40 31  – – – –  Of a kind used with filament lamps  4,7  A  
9405 40 35  – – – –  Of a kind used with tubular fluorescent lamps  4,7  A  
9405 40 39  – – – –  Other  4,7  A  
– – –  Of other materials  
9405 40 91  – – – –  Of a kind used with filament lamps  2,7  A  
9405 40 95  – – – –  Of a kind used with tubular fluorescent lamps  2,7  A  
9405 40 99  – – – –  Other  2,7  A  
9405 50 00  –  Non-electrical lamps and lighting fittings  2,7  A  
9405 60  –  Illuminated signs, illuminated nameplates and the like  
9405 60 20  – –  Of plastics  4,7  AEN  L 186/664 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9405 60 80  – –  Of other materials  2,7  A  
– Parts  
9405 91  – –  Of glass  
9405 91 10  – – –  Articles for electrical lighting fittings (excluding searchlights 
and spotlights)  5,7  A  
9405 91 90  – – –  Other  3,7  A  
9405 92 00  – –  Of plastics  4,7  A  
9405 99 00  – –  Other  2,7  A  
9406 00  Prefabricated buildings  
9406 00 11  –  Mobile homes  2,7  A  
– Other  
9406 00 20  – –  Of wood  2,7  A  
– –  Of iron or steel  
9406 00 31  – – –  Greenhouses  2,7  A  
9406 00 38  – – –  Other  2,7  A  
9406 00 80  – –  Of other materials  2,7  A  
95  CHAPTER 95 - TOYS, GAMES AND SPORTS REQUISITES; 
PARTS AND ACCESSORIES THEREOF  
9503 00  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' 
carriages; dolls; other toys; reduced-size (‘scale’) models and 
similar recreational models, working or not; puzzles of all kinds  
9503 00 10  –  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' 
carriages  0 A  
– Dolls representing only human beings and parts and accessories 
thereof  
9503 00 21  – –  Dolls  4,7  A  
9503 00 29  – –  Parts and accessories  0  A  
9503 00 30  –  Electric trains, including tracks, signals and other accessories 
therefor; reduced-size (scale) model assembly kits  0 A  
– Other construction sets and constructional toys  
9503 00 35  – –  Of plastics  4,7  A  
9503 00 39  – –  Of other materials  0  A  
– Toys representing animals or non-human creatures  
9503 00 41  – –  Stuffed  4,7  A  
9503 00 49  – –  Other  0  A  
9503 00 55  –  Toy musical instruments and apparatus  0  A  
– Puzzles  
9503 00 61  – –  Of wood  0  AEN  12.6.2020 Official Journal of the European Union L 186/665
 
CN 2012  Description  Base rate  Category  Comment  
9503 00 69  – –  Other  4,7  A  
9503 00 70  –  Other toys, put up in sets or outfits  4,7  A  
– Other toys and models, incorporating a motor  
9503 00 75  – –  Of plastics  4,7  A  
9503 00 79  – –  Of other materials  0  A  
– Other  
9503 00 81  – –  Toy weapons  0  A  
9503 00 85  – –  Die-cast miniature models of metal  4,7  A  
– –  Other  
9503 00 95  – – –  Of plastics  4,7  A  
9503 00 99  – – –  Other  0  A  
9504  Video game consoles and machines, articles for funfair, table or 
parlour games, including pintables, billiards, special tables for 
casino games and automatic bowling alley equipment  
9504 20 00  –  Articles and accessories for billiards of all kinds  0  A  
9504 30  –  Other games, operated by coins, banknotes, bank cards, tokens 
or by any other means of payment, other than automatic 
bowling alley equipment  
9504 30 10  – –  Games with screen  0  A  
9504 30 20  – –  Other games  0  A  
9504 30 90  – –  Parts  0  A  
9504 40 00  –  Playing cards  2,7  A  
9504 50 00  –  Video game consoles and machines, other than those of 
subheading 9504 30  0 A  
9504 90  –  Other  
9504 90 10  – –  Electric car racing sets, having the character of competitive 
games  0 A  
9504 90 80  – –  Other  0  A  
9505  Festive, carnival or other entertainment articles, including 
conjuring tricks and novelty jokes  
9505 10  –  Articles for Christmas festivities  
9505 10 10  – –  Of glass  0  A  
9505 10 90  – –  Of other materials  2,7  A  
9505 90 00  –  Other  2,7  A  
9506  Articles and equipment for general physical exercise, gymnastics, 
athletics, other sports (including table tennis) or outdoor games, 
not specified or included elsewhere in this chapter; swimming 
pools and paddling pools  
– Snow-skis and other snow-ski equipment  
9506 11  – –  SkisEN  L 186/666 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9506 11 10  – – –  Cross-country skis  3,7  A  
– – –  Downhill skis  
9506 11 21  – – – –  Monoskis and snowboards  3,7  A  
9506 11 29  – – – –  Other  3,7  A  
9506 11 80  – – –  Other skis  3,7  A  
9506 12 00  – –  Ski-fastenings (ski-bindings)  3,7  A  
9506 19 00  – –  Other  2,7  A  
– Water-skis, surf-boards, sailboards and other water-sport 
equipment  
9506 21 00  – –  Sailboards  2,7  A  
9506 29 00  – –  Other  2,7  A  
– Golf clubs and other golf equipment  
9506 31 00  – –  Clubs, complete  2,7  A  
9506 32 00  – –  Balls  2,7  A  
9506 39  – –  Other  
9506 39 10  – – –  Parts of golf clubs  2,7  A  
9506 39 90  – – –  Other  2,7  A  
9506 40 00  –  Articles and equipment for table tennis  2,7  A  
– Tennis, badminton or similar rackets, whether or not strung  
9506 51 00  – –  Lawn-tennis rackets, whether or not strung  4,7  A  
9506 59 00  – –  Other  2,7  A  
– Balls, other than golf balls and table-tennis balls  
9506 61 00  – –  Lawn-tennis balls  2,7  A  
9506 62 00  – –  Inflatable  2,7  A  
9506 69  – –  Other  
9506 69 10  – – –  Cricket and polo balls  0  A  
9506 69 90  – – –  Other  2,7  A  
9506 70  –  Ice skates and roller skates, including skating boots with skates 
attached  
9506 70 10  – –  Ice skates  0  A  
9506 70 30  – –  Roller skates  2,7  A  
9506 70 90  – –  Parts and accessories  2,7  A  
– Other  
9506 91  – –  Articles and equipment for general physical exercise, 
gymnastics or athletics  
9506 91 10  – – –  Exercising apparatus with adjustable resistance mechanisms  2,7  A  
9506 91 90  – – –  Other  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/667
 
CN 2012  Description  Base rate  Category  Comment  
9506 99  – –  Other  
9506 99 10  – – –  Cricket and polo equipment, other than balls  0  A  
9506 99 90  – – –  Other  2,7  A  
9507  Fishing rods, fish-hooks and other line fishing tackle; fish landing 
nets, butterfly nets and similar nets; decoy ‘birds’ (other than 
those of heading 9208 or 9705) and similar hunting or 
shooting requisites  
9507 10 00  –  Fishing rods  3,7  A  
9507 20  –  Fish-hooks, whether or not snelled  
9507 20 10  – –  Fish-hooks, not snelled  1,7  A  
9507 20 90  – –  Other  3,7  A  
9507 30 00  –  Fishing reels  3,7  A  
9507 90 00  –  Other  3,7  A  
9508  Roundabouts, swings, shooting galleries and other fairground 
amusements; travelling circuses and travelling menageries; 
travelling theatres  
9508 10 00  –  Travelling circuses and travelling menageries  1,7  A  
9508 90 00  –  Other  1,7  A  
96  CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES  
9601  orked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of- 
pearl and other animal carving material, and articles of these 
materials (including articles obtained by moulding)  
9601 10 00  –  Worked ivory and articles of ivory  2,7  A  
9601 90 00  –  Other  0  A  
9602 00 00  Worked vegetable or mineral carving material and articles of these 
materials; moulded or carved articles of wax, of stearin, of natural 
gums or natural resins or of modelling pastes, and other moulded 
or carved articles, not elsewhere specified or included; worked, 
unhardened gelatin (except gelatin of heading 3503) and articles 
of unhardened gelatin  2,2  A  
9603  Brooms, brushes (including brushes constituting parts of 
machines, appliances or vehicles), hand-operated mechanical 
floor sweepers, not motorised, mops and feather dusters; 
prepared knots and tufts for broom or brush making; paint 
pads and rollers; squeegees (other than roller squeegees)EN  L 186/668 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9603 10 00  –  Brooms and brushes, consisting of twigs or other vegetable 
materials bound together, with or without handles  3,7  A  
– Toothbrushes, shaving brushes, hairbrushes, nail brushes, 
eyelash brushes and other toilet brushes for use on the 
person, including such brushes constituting parts of appliances  
9603 21 00  – –  Toothbrushes, including dental-plate brushes  3,7  A  
9603 29  – –  Other  
9603 29 30  – – –  Hair brushes  3,7  A  
9603 29 80  – – –  Other  3,7  A  
9603 30  –  Artists' brushes, writing brushes and similar brushes for the 
application of cosmetics  
9603 30 10  – –  Artists' and writing brushes  3,7  A  
9603 30 90  – –  Brushes for the application of cosmetics  3,7  A  
9603 40  –  Paint, distemper, varnish or similar brushes (other than brushes 
of subheading 9603 30); paint pads and rollers  
9603 40 10  – –  Paint, distemper, varnish or similar brushes  3,7  A  
9603 40 90  – –  Paint pads and rollers  3,7  A  
9603 50 00  –  Other brushes constituting parts of machines, appliances or 
vehicles  2,7  A  
9603 90  –  Other  
9603 90 10  – –  Hand-operated mechanical floor sweepers, not motorised  2,7  A  
– –  Other  
9603 90 91  – – –  Road-sweeping brushes; household type brooms and brushes, 
including shoe brushes and clothes brushes; brushes for 
grooming animals  3,7  A  
9603 90 99  – – –  Other  3,7  A  
9604 00 00  Hand sieves and hand riddles  3,7  A  
9605 00 00  Travel sets for personal toilet, sewing or shoe or clothes cleaning  3,7  A  
9606  Buttons, press-fasteners, snap-fasteners and press studs, button 
moulds and other parts of these articles; button blanks  
9606 10 00  –  Press-fasteners, snap-fasteners and press studs and parts therefor  3,7  A  
– Buttons  
9606 21 00  – –  Of plastics, not covered with textile material  3,7  A  
9606 22 00  – –  Of base metal, not covered with textile material  3,7  A  
9606 29 00  – –  Other  3,7  A  
9606 30 00  –  Button moulds and other parts of buttons; button blanks  2,7  A  
9607  Slide fasteners and parts thereof  
– Slide fasteners  
9607 11 00  – –  Fitted with chain scoops of base metal  6,7  AEN  12.6.2020 Official Journal of the European Union L 186/669
 
CN 2012  Description  Base rate  Category  Comment  
9607 19 00  – –  Other  7,7  A  
9607 20  –  Parts  
9607 20 10  – –  Of base metal, including narrow strips mounted with chain 
scoops of base metal  6,7  A  
9607 20 90  – –  Other  7,7  A  
9608  Ballpoint pens; felt-tipped and other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; dupli ­
cating stylos; propelling or sliding pencils; pen-holders, pencil- 
holders and similar holders; parts (including caps and clips) of 
the foregoing articles, other than those of heading 9609  
9608 10  –  Ballpoint pens  
9608 10 10  – –  With liquid ink (rolling ball pens)  3,7  A  
– –  Other  
9608 10 92  – – –  With replaceable refill  3,7  A  
9608 10 99  – – –  Other  3,7  A  
9608 20 00  –  Felt-tipped and other porous-tipped pens and markers  3,7  A  
9608 30 00  –  Fountain pens, stylograph pens and other pens  3,7  A  
9608 40 00  –  Propelling or sliding pencils  3,7  A  
9608 50 00  –  Sets of articles from two or more of the foregoing subheadings  3,7  A  
9608 60 00  –  Refills for ballpoint pens, comprising the ball point and ink- 
reservoir  2,7  A  
– Other  
9608 91 00  – –  Pen nibs and nib points  2,7  A  
9608 99 00  – –  Other  2,7  A  
9609  Pencils (other than pencils of heading 9608), crayons, pencil 
leads, pastels, drawing charcoals, writing or drawing chalks and 
tailors' chalks  
9609 10  –  Pencils and crayons, with leads encased in a rigid sheath  
9609 10 10  – –  With ‘leads’ of graphite  2,7  A  
9609 10 90  – –  Other  2,7  A  
9609 20 00  –  Pencil leads, black or coloured  2,7  A  
9609 90  –  Other  
9609 90 10  – –  Pastels and drawing charcoals  2,7  A  
9609 90 90  – –  Other  1,7  A  
9610 00 00  Slates and boards, with writing or drawing surfaces, whether or 
not framed  2,7  AEN  L 186/670 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9611 00 00  Date, sealing or numbering stamps, and the like (including devices 
for printing or embossing labels), designed for operating in the 
hand; hand-operated composing sticks and hand printing sets 
incorporating such composing sticks  2,7  A  
9612  Typewriter or similar ribbons, inked or otherwise prepared for 
giving impressions, whether or not on spools or in cartridges; 
ink-pads, whether or not inked, with or without boxes  
9612 10  –  Ribbons  
9612 10 10  – –  Of plastics  2,7  A  
9612 10 20  – –  Of man-made fibres, measuring less than 30 mm in width, 
permanently put in plastic or metal cartridges of a kind used 
in automatic typewriters, automatic data-processing equipment 
and other machines  0 A  
9612 10 80  – –  Other  2,7  A  
9612 20 00  –  Ink-pads  2,7  A  
9613  Cigarette lighters and other lighters, whether or not mechanical or 
electrical, and parts thereof other than flints and wicks  
9613 10 00  –  Pocket lighters, gas fuelled, non-refillable  2,7  A  
9613 20 00  –  Pocket lighters, gas fuelled, refillable  2,7  A  
9613 80 00  –  Other lighters  2,7  A  
9613 90 00  –  Parts  2,7  A  
9614 00  Smoking pipes (including pipe bowls) and cigar or cigarette 
holders, and parts thereof  
9614 00 10  –  Roughly shaped blocks of wood or root, for the manufacture of 
pipes  0 A  
9614 00 90  –  Other  2,7  A  
9615  Combs, hair-slides and the like; hairpins, curling pins, curling 
grips, hair-curlers and the like, other than those of heading 8516, 
and parts thereof  
– Combs, hair-slides and the like  
9615 11 00  – –  Of hard rubber or plastics  2,7  A  
9615 19 00  – –  Other  2,7  A  
9615 90 00  –  Other  2,7  A  
9616  Scent sprays and similar toilet sprays, and mounts and heads 
therefor; powder-puffs and pads for the application of cosmetics 
or toilet preparations  
9616 10  –  Scent sprays and similar toilet sprays, and mounts and heads 
therefor  
9616 10 10  – –  Toilet sprays  2,7  A  
9616 10 90  – –  Mounts and heads  2,7  AEN  12.6.2020 Official Journal of the European Union L 186/671
 
CN 2012  Description  Base rate  Category  Comment  
9616 20 00  –  Powder-puffs and pads for the application of cosmetics or toilet 
preparations  2,7  A  
9617 00 00  Vacuum flasks and other vacuum vessels, complete with cases; 
parts thereof other than glass inners  6,7  A  
9618 00 00  Tailors' dummies and other lay figures; automata and other 
animated displays used for shop window dressing  1,7  A  
9619 00  Sanitary towels (pads) and tampons, napkins and napkin liners for 
babies, and similar articles, of any material  
– Of paper pulp, paper, cellulose wadding or webs of cellulose 
fibres  
– –  Sanitary towels (pads), tampons and similar articles  
9619 00 11  – – –  Sanitary towels (pads)  0  A  
9619 00 13  – – –  Tampons  0  A  
9619 00 19  – – –  Other  0  A  
– –  Napkins and napkin liners for babies, and similar articles  
9619 00 21  – – –  Napkins and napkin liners for babies  0  A  
9619 00 29  – – –  Other (for example, incontinence care articles)  0  A  
– Of wadding of textile materials  
9619 00 31  – –  Of man-made fibres  5  A  
9619 00 39  – –  Other  3,8  A  
– Of other textile materials  
– –  Sanitary towels (pads), tampons and similar articles  
9619 00 41  – – –  Knitted or crocheted  12  A  
9619 00 49  – – –  Other  6,3  A  
– –  Napkins and napkin liners for babies, and similar articles  
9619 00 51  – – –  Knitted or crocheted  12  A  
9619 00 59  – – –  Other  10,5  A  
9619 00 90  –  Of other materials  6,5  A  
97  CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND 
ANTIQUES  
9701  Paintings, drawings and pastels, executed entirely by hand, other 
than drawings of heading 4906 and other than hand-painted or 
hand-decorated manufactured articles; collages and similar 
decorative plaques  
9701 10 00  –  Paintings, drawings and pastels  0  A  
9701 90 00  –  Other  0  A  
9702 00 00  Original engravings, prints and lithographs  0  A  
9703 00 00  Original sculptures and statuary, in any material  0  AEN  L 186/672 Official Journal of the European Union 12.6.2020
 
CN 2012  Description  Base rate  Category  Comment  
9704 00 00  Postage or revenue stamps, stamp-postmarks, first-day covers, 
postal stationery (stamped paper), and the like, used or unused, 
other than those of heading 4907  0 A  
9705 00 00  Collections and collectors' pieces of zoological, botanical, miner ­
alogical, anatomical, historical, archaeological, palaeontological, 
ethnographic or numismatic interest  0 A  
9706 00 00  Antiques of an age exceeding 100 years  0  AEN  12.6.2020 Official Journal of the European Union L 186/673
 
Appendix 2-A-2  
TARIFF SCHEDULE OF VIET NAM  
General Notes  
1. Relation to Viet Nam's Export and Import Classification Nomenclature (EICN)  
The provisions of this Schedule are generally expressed in terms of the EICN, and the interpretation of the provisions 
of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General 
Notes, Section Notes and Chapter Notes of the EICN. To the extent that the provisions of this Schedule are identical 
to the corresponding provisions of the EICN, the provisions of this Schedule shall have the same meaning as the 
corresponding provisions of the EICN.  
2. Base Rates of Customs Duty  
Except as otherwise provided for in this Annex, the base rates of customs duty set out in this Schedule reflect the 
Viet Nam's Most-Favoured-Nation (MFN) rates of duty in effect on 26 June 2012.  
Tariff Schedule of Viet Nam  
HS 2012  Description  Base rate (%)  Category  
0101.21.00  – –  Pure-bred breeding animals  0,0  A  
0101.29.00  – –  Other  5,0  A  
0101.30.10  – –  Pure-bred breeding animals  0,0  A  
0101.30.90  – –  Other  5,0  A  
0101.90.00  –  Other  5,0  A  
0102.21.00  – –  Pure-bred breeding animals  0,0  A  
0102.29.10  – – –  Male cattle (including oxen)  5,0  A  
0102.29.90  – – –  Other  5,0  A  
0102.31.00  – –  Pure-bred breeding animals  0,0  A  
0102.39.00  – –  Other  5,0  A  
0102.90.10  – –  Pure-bred breeding animals  0,0  A  
0102.90.90  – –  Other  5,0  A  
0103.10.00  –  Pure-bred breeding animals  0,0  A  
0103.91.00  – –  Weighing less than 50 kg  5,0  A  
0103.92.00  – –  Weighing 50 kg or more  5,0  A  
0104.10.10  – –  Pure-bred breeding animals  0,0  A  
0104.10.90  – –  Other  5,0  A  
0104.20.10  – –  Pure-bred breeding animals  0,0  A  
0104.20.90  – –  Other  5,0  A  
0105.11.10  – – –  Breeding fowls  0,0  A  
0105.11.90  – – –  Other  10,0  A  
0105.12.10  – – –  Breeding turkeys  0,0  AEN  L 186/674 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0105.12.90  – – –  Other  5,0  A  
0105.13.10  – – –  Breeding ducklings  0,0  A  
0105.13.90  – – –  Other  5,0  A  
0105.14.10  – – –  Breeding goslings  0,0  A  
0105.14.90  – – –  Other  5,0  A  
0105.15.10  – – –  Breeding guinea fowls  0,0  A  
0105.15.90  – – –  Other  5,0  A  
0105.94.10  – – –  Breeding fowls, other than fighting cocks  0,0  A  
0105.94.40  – – –  Fighting cocks  5,0  A  
0105.94.91  – – – –  Weighing not more than 2 kg  5,0  A  
0105.94.99  – – – –  Other  5,0  A  
0105.99.10  – – –  Breeding ducks  0,0  A  
0105.99.20  – – –  Other ducks  5,0  A  
0105.99.30  – – –  Breeding geese, turkeys and guinea fowls  0,0  A  
0105.99.40  – – –  Other geese, turkeys and guinea fowls  5,0  A  
0106.11.00  – –  Primates  5,0  A  
0106.12.00  – –  Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and 
dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of 
the suborder Pinnipedia)  5,0  A  
0106.13.00  – –  Camels and other camelids (Camelidae)  5,0  A  
0106.14.00  – –  Rabbits and hares  5,0  A  
0106.19.00  – –  Other  5,0  A  
0106.20.00  –  Reptiles (including snakes and turtles)  5,0  A  
0106.31.00  – –  Birds of prey  5,0  A  
0106.32.00  – –  Psittaciformes (including parrots, parakeets, macaws and cockatoos)  5,0  A  
0106.33.00  – –  Ostriches; emus ( Dromaius novaehollandiae ) 5,0  A  
0106.39.00  – –  Other  5,0  A  
0106.41.00  – –  Bees  5,0  A  
0106.49.00  – –  Other  5,0  A  
0106.90.00  –  Other  5,0  A  
0201.10.00  –  Carcasses and half-carcasses  30,0  B3  
0201.20.00  –  Other cuts with bone in  20,0  B3  
0201.30.00  –  Boneless  14,0  B3  
0202.10.00  –  Carcasses and half-carcasses  20,0  B3  
0202.20.00  –  Other cuts with bone in  20,0  B3EN  12.6.2020 Official Journal of the European Union L 186/675
 
HS 2012  Description  Base rate (%)  Category  
0202.30.00  –  Boneless  14,0  B3  
0203.11.00  – –  Carcasses and half-carcasses  25,0  B9  
0203.12.00  – –  Hams, shoulders and cuts thereof, with bone in  25,0  B9  
0203.19.00  – –  Other  25,0  B9  
0203.21.00  – –  Carcasses and half-carcasses  15,0  B7  
0203.22.00  – –  Hams, shoulders and cuts thereof, with bone in  15,0  B7  
0203.29.00  – –  Other  15,0  B7  
0204.10.00  –  Carcasses and half-carcasses of lamb, fresh or chilled  7,0  B3  
0204.21.00  – –  Carcasses and half-carcasses  7,0  B3  
0204.22.00  – –  Other cuts with bone in  7,0  B3  
0204.23.00  – –  Boneless  7,0  B3  
0204.30.00  –  Carcasses and half-carcasses of lamb, frozen  7,0  B3  
0204.41.00  – –  Carcasses and half-carcasses  7,0  B3  
0204.42.00  – –  Other cuts with bone in  7,0  B3  
0204.43.00  – –  Boneless  7,0  B3  
0204.50.00  –  Meat of goats  7,0  B3  
0205.00.00  Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.  10,0  B5  
0206.10.00  –  Of bovine animals, fresh or chilled  8,0  B10  
0206.21.00  – –  Tongues  8,0  B10  
0206.22.00  – –  Livers  8,0  B10  
0206.29.00  – –  Other  8,0  B10  
0206.30.00  –  Of swine, fresh or chilled  8,0  B9  
0206.41.00  – –  Livers  8,0  B9  
0206.49.00  – –  Other  8,0  B9  
0206.80.00  –  Other, fresh or chilled  10,0  B10  
0206.90.00  –  Other, frozen  10,0  B10  
0207.11.00  – –  Not cut in pieces, fresh or chilled  40,0  B10  
0207.12.00  – –  Not cut in pieces, frozen  40,0  B10  
0207.13.00  – –  Cuts and offal, fresh or chilled  40,0  B10  
0207.14.10  – – –  Wings  20,0  B10  
0207.14.20  – – –  Thighs  20,0  B10  
0207.14.30  – – –  Livers  20,0  B10  
0207.14.91  – – – –  Mechanically deboned or separated meat  20,0  B10  
0207.14.99  – – – –  Other  20,0  B10EN  L 186/676 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0207.24.00  – –  Not cut in pieces, fresh or chilled  40,0  B10  
0207.25.00  – –  Not cut in pieces, frozen  40,0  B10  
0207.26.00  – –  Cuts and offal, fresh or chilled  40,0  B10  
0207.27.10  – – –  Livers  20,0  B10  
0207.27.91  – – – –  Mechanically deboned or separated meat  20,0  B10  
0207.27.99  – – – –  Other  20,0  B10  
0207.41.00  – –  Not cut in pieces, fresh or chilled  40,0  B10  
0207.42.00  – –  Not cut in pieces, frozen  40,0  B10  
0207.43.00  – –  Fatty livers, fresh or chilled  15,0  B10  
0207.44.00  – –  Other, fresh or chilled  15,0  B10  
0207.45.00  – –  Other, frozen  15,0  B10  
0207.51.00  – –  Not cut in pieces, fresh or chilled  40,0  B10  
0207.52.00  – –  Not cut in pieces, frozen  40,0  B10  
0207.53.00  – –  Fatty livers, fresh or chilled  15,0  B10  
0207.54.00  – –  Other, fresh or chilled  15,0  B10  
0207.55.00  – –  Other, frozen  15,0  B10  
0207.60.00  –  Of guinea fowls  40,0  B10  
0208.10.00  –  Of rabbits or hares  10,0  B5  
0208.30.00  –  Of primates  10,0  B7  
0208.40.10  – –  Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees 
and dugongs (mammals of the order Sirenia)  10,0  B7  
0208.40.90  – –  Other  5,0  B7  
0208.50.00  –  Of reptiles (including snakes and turtles)  10,0  B7  
0208.60.00  –  Of camels and other camelids (Camelidae)  5,0  B7  
0208.90.10  – –  Frogs' legs  10,0  B7  
0208.90.90  – –  Other  5,0  B7  
0209.10.00  –  Of pigs  10,0  B7  
0209.90.00  –  Other  10,0  B7  
0210.11.00  – –  Hams, shoulders and cuts thereof, with bone in  10,0  B9  
0210.12.00  – –  Bellies (streaky) and cuts thereof  10,0  B9  
0210.19.30  – – –  Bacon or boneless hams  10,0  B9  
0210.19.90  – – –  Other  10,0  B9  
0210.20.00  –  Meat of bovine animals  15,0  B7  
0210.91.00  – –  Of primates  20,0  B7EN  12.6.2020 Official Journal of the European Union L 186/677
 
HS 2012  Description  Base rate (%)  Category  
0210.92.10  – – –  Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees 
and dugongs (mammals of the order Sirenia)  20,0  B10  
0210.92.90  – – –  Other  20,0  B10  
0210.93.00  – –  Of reptiles (including snakes and turtles)  20,0  B7  
0210.99.10  – – –  Freeze dried chicken dice  20,0  B7  
0210.99.20  – – –  Dried pork skin  20,0  B7  
0210.99.90  – – –  Other  20,0  B7  
0301.11.10  – – –  Fry  15,0  B3  
0301.11.91  – – – –  Koi carp ( Cyprinus carpio ) 20,0  B3  
0301.11.92  – – – –  Goldfish ( Carassius auratus ) 20,0  B3  
0301.11.93  – – – –  Siamese fighting fish ( Beta splendens ) 20,0  B3  
0301.11.94  – – – –  Oscars ( Astonotus ocellatus ) 20,0  B3  
0301.11.95  – – – –  Arowanas ( Scleropages formosus ) 20,0  B3  
0301.11.99  – – – –  Other  20,0  B3  
0301.19.10  – – –  Fry  15,0  B3  
0301.19.90  – – –  Other  20,0  B3  
0301.91.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus 
aguabonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 20,0  B3  
0301.92.00  – –  Eels ( Anguilla  spp.)  20,0  B3  
0301.93.10  – – –  Breeding, other than fry  0,0  A  
0301.93.90  – – –  Other  20,0  B3  
0301.94.00  – –  Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) 20,0  B3  
0301.95.00  – –  Southern bluefin tunas ( Thunnus maccoyii ) 20,0  B3  
0301.99.11  – – – –  Breeding  0,0  A  
0301.99.19  – – – –  Other  20,0  B3  
0301.99.21  – – – –  Breeding  0,0  A  
0301.99.29  – – – –  Other  20,0  B3  
0301.99.31  – – – –  Milkfish, breeding  0,0  A  
0301.99.39  – – – –  Other  20,0  B3  
0301.99.40  – – –  Other, freshwater fish  20,0  B3  
0302.11.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus 
aguabonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15,0  B3  
0302.13.00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou  and  Oncor ­
hynchus rhodurus ) 10,0  B3EN  L 186/678 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0302.14.00  – –  Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 10,0  A  
0302.19.00  – –  Other  20,0  B3  
0302.21.00  – –  Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , Hippoglossus stenolepis ) 20,0  B3  
0302.22.00  – –  Plaice ( Pleuronectes platessa ) 20,0  B3  
0302.23.00  – –  Sole ( Solea  spp.)  20,0  B3  
0302.24.00  – –  Turbots ( Psetta maxima ) 15,0  B3  
0302.29.00  – –  Other  15,0  B3  
0302.31.00  – –  Albacore or longfinned tunas ( Thunnus alalunga ) 15,0  B3  
0302.32.00  – –  Yellowfin tunas ( Thunnus albacares ) 15,0  B3  
0302.33.00  – –  Skipjack or stripe-bellied bonito  20,0  B3  
0302.34.00  – –  Bigeye tunas ( Thunnus obesus ) 15,0  B3  
0302.35.00  – –  Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) 15,0  B3  
0302.36.00  – –  Southern bluefin tunas ( Thunnus maccoyii ) 15,0  B3  
0302.39.00  – –  Other  15,0  B3  
0302.41.00  – –  Herrings ( Clupea harengus , Clupea pallasii ) 20,0  B3  
0302.42.00  – –  Anchovies ( Engraulis  spp.)  12,0  B3  
0302.43.00  – –  Sardines ( Sardina pilchardus , Sardinops  spp.), sardinella ( Sardinella  spp.), brisling or 
sprats ( Sprattus sprattus ) 20,0  B3  
0302.44.00  – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ) 15,0  B3  
0302.45.00  – –  Jack and horse mackerel ( Trachurus  spp.)  12,0  B3  
0302.46.00  – –  Cobia ( Rachycentron canadum ) 12,0  B3  
0302.47.00  – –  Swordfish ( Xiphias gladius ) 12,0  B3  
0302.51.00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 20,0  B3  
0302.52.00  – –  Haddock ( Melanogrammus aeglefinus ) 20,0  B3  
0302.53.00  – –  Coalfish ( Pollachius virens ) 20,0  B3  
0302.54.00  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  12,0  B3  
0302.55.00  – –  Alaska Pollack ( Theragra chalcogramma ) 12,0  B3  
0302.56.00  – –  Blue whitings ( Micromesistius poutassou , Micromesistius australis ) 12,0  B3  
0302.59.00  – –  Other  12,0  B3  
0302.71.00  – –  Tilapias ( Oreochromis  spp.)  20,0  B3  
0302.72.10  – – –  Yellowtail catfish ( Pangasius pangasius ) 20,0  B3  
0302.72.90  – – –  Other  20,0  B3  
0302.73.10  – – –  Mrigal ( Cirrhinus cirrhosus ) 20,0  B3  
0302.73.90  – – –  Other  20,0  B3EN  12.6.2020 Official Journal of the European Union L 186/679
 
HS 2012  Description  Base rate (%)  Category  
0302.74.00  – –  Eels ( Anguilla  spp.)  20,0  B3  
0302.79.00  – –  Other  20,0  B3  
0302.81.00  – –  Dogfish and other sharks  15,0  B3  
0302.82.00  – –  Rays and skates (Rajidae)  12,0  B3  
0302.83.00  – –  Toothfish ( Dissostichus  spp.)  12,0  B3  
0302.84.00  – –  Seabass ( Dicentrarchus  spp.)  12,0  B3  
0302.85.00  – –  Seabream (Sparidae)  12,0  B3  
0302.89.12  – – – –  Longfin mojarra ( Pentaprion longimanus ) 12,0  B3  
0302.89.13  – – – –  Bluntnose lizardfish ( Trachinocephalus myops ) 12,0  B3  
0302.89.14  – – – –  Savalai hairtails ( Lepturacanthus savala ), Belanger's croakers ( Johnius belangerii ), 
Reeve's croakers ( Chrysochir aureus ) and bigeye croakers ( Pennahia anea ) 12,0  B3  
0302.89.15  – – – –  Indian mackerel ( Rastrelliger kanagurta ) and island mackerel ( Rastrelliger faughni ) 12,0  B3  
0302.89.16  – – – –  Torpedo scads ( Megalaspis cordyla ), spotted sicklefish ( Drepane punctata ) and great 
barracudas ( Sphyraena barracuda ) 12,0  B3  
0302.89.17  – – – –  Silver pomfrets ( Pampus argenteus ) and black pomfrets ( Parastromatus niger ) 12,0  B3  
0302.89.18  – – – –  Mangrove red snappers ( Lutjanus argentimaculatus ) 12,0  B3  
0302.89.19  – – – –  Other  12,0  B3  
0302.89.22  – – – –  Rohu ( Labeo rohita ), catla ( Catla catla )and swamp barb ( Puntius chola ) 20,0  B3  
0302.89.24  – – – –  Snakeskin gourami ( Trichogaster pectoralis ) 20,0  B3  
0302.89.26  – – – –  Indian threadfins ( Polynemus indicus ) and silver grunts ( pomadasys argenteus ) 20,0  B3  
0302.89.27  – – – –  Hilsa shad ( Tenualosa ilisha ) 20,0  B3  
0302.89.28  – – – –  Wallago ( Wallago attu ) and giant river-catfish ( Sperata seenghala ) 20,0  B3  
0302.89.29  – – – –  Other  20,0  B3  
0302.90.00  –  Livers and roes  20,0  B3  
0303.11.00  – –  Sockeye salmon (red salmon) ( Oncorhynchus nerka ) 15,0  B3  
0303.12.00  – –  Other Pacific salmon ( Oncorhynchus gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou  and  
Oncorhynchus rhodurus ) 12,0  B3  
0303.13.00  – –  Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 15,0  B3  
0303.14.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus 
aguabonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15,0  A  
0303.19.00  – –  Other  20,0  B3  
0303.23.00  – –  Tilapias ( Oreochromis  spp.)  20,0  B3  
0303.24.00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  20,0  B3  
0303.25.00  – –  Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthalmichthys  
spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ) 20,0  B3  
0303.26.00  – –  Eels ( Anguilla  spp.)  15,0  B3EN  L 186/680 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0303.29.00  – –  Other  20,0  B3  
0303.31.00  – –  Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , Hippoglossus stenolepis ) 12,0  A  
0303.32.00  – –  Plaice ( Pleuronectes platessa ) 20,0  B3  
0303.33.00  – –  Sole ( Solea  spp.)  20,0  B3  
0303.34.00  – –  Turbots ( Psetta maxima ) 15,0  B3  
0303.39.00  – –  Other  15,0  B3  
0303.41.00  – –  Albacore or longfinned tunas ( Thunnus alalunga ) 12,0  B3  
0303.42.00  – –  Yellowfin tunas ( Thunnus albacares ) 20,0  B3  
0303.43.00  – –  Skipjack or stripe-bellied bonito  15,0  B3  
0303.44.00  – –  Bigeye tunas ( Thunnus obesus ) 20,0  B3  
0303.45.00  – –  Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ). 14,0  B3  
0303.46.00  – –  Southern bluefin tunas ( Thunnus maccoyii ) 15,0  B3  
0303.49.00  – –  Other  15,0  B3  
0303.51.00  – –  Herrings ( Clupea harengus , Clupea pallasii ) 15,0  B3  
0303.53.00  – –  Sardines ( Sardina pilchardus , Sardinops  spp.), sardinella ( Sardinella  spp.), brisling or 
sprats ( Sprattus sprattus ) 20,0  B3  
0303.54.00  – –  Mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ) 12,0  B3  
0303.55.00  – –  Jack and horse mackerel ( Trachurus  spp.)  10,0  B3  
0303.56.00  – –  Cobia ( Rachycentron canadum ) 10,0  B3  
0303.57.00  – –  Swordfish ( Xiphias gladius ) 10,0  B3  
0303.63.00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 14,0  B3  
0303.64.00  – –  Haddock ( Melanogrammus aeglefinus ) 14,0  B3  
0303.65.00  – –  Coalfish ( Pollachius virens ) 14,0  B3  
0303.66.00  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  12,0  B3  
0303.67.00  – –  Alaska Pollack ( Theragra chalcogramma ) 10,0  B3  
0303.68.00  – –  Blue whitings ( Micromesistius poutassou , Micromesistius australis ) 10,0  B3  
0303.69.00  – –  Other  10,0  B3  
0303.81.00  – –  Dogfish and other sharks  15,0  B3  
0303.82.00  – –  Rays and skates (Rajidae)  10,0  B3  
0303.83.00  – –  Toothfish ( Dissostichus  spp.)  10,0  B3  
0303.84.00  – –  Seabass ( Dicentrarchus  spp.)  20,0  B3  
0303.89.12  – – – –  Longfin mojarra ( Pentaprion longimanus ) 10,0  B3  
0303.89.13  – – – –  Bluntnose lizardfish ( Trachinocephalus myops ) 10,0  B3EN  12.6.2020 Official Journal of the European Union L 186/681
 
HS 2012  Description  Base rate (%)  Category  
0303.89.14  – – – –  Savalai hairtails ( Lepturacanthus savala ), Belanger's croakers ( Johnius belangerii ), 
Reeve's croakers ( Chrysochir aureus ) and bigeye croakers ( Pennahia anea ) 10,0  B3  
0303.89.15  – – – –  Indian mackerel ( Rastrelliger kanagurta ) and island mackerel ( Rastrelliger faughni ) 10,0  B3  
0303.89.16  – – – –  Torpedo scads ( Megalaspis cordyla ), spotted sicklefish ( Drepane punctata ) and great 
barracudas ( Sphyraena barracuda ) 10,0  B3  
0303.89.17  – – – –  Silver pomfrets ( Pampus argenteus ) and black pomfrets ( Parastromatus niger ) 10,0  B3  
0303.89.18  – – – –  Mangrove red snappers ( Lutjanus argentimaculatus ) 10,0  B3  
0303.89.19  – – – –  Other  10,0  B3  
0303.89.22  – – – –  Rohu ( Labeo rohita ), catla ( Catla catla )and swamp barb ( Puntius chola ) 20,0  B3  
0303.89.24  – – – –  Snakeskin gourami ( Trichogaster pectoralis ) 20,0  B3  
0303.89.26  – – – –  Indian threadfins ( Polynemus indicus ) and silver grunts ( pomadasys argenteus ) 20,0  B3  
0303.89.27  – – – –  Hilsa shad ( Tenualosa ilisha ) 20,0  B3  
0303.89.28  – – – –  Wallago ( Wallago attu ) and giant river-catfish ( Sperata seenghala ) 20,0  B3  
0303.89.29  – – – –  Other  20,0  B3  
0303.90.10  – –  Livers  12,0  B3  
0303.90.20  – –  Roes  12,0  B3  
0304.31.00  – –  Tilapias ( Oreochromis  spp.)  15,0  B3  
0304.32.00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  15,0  B3  
0304.33.00  – –  Nile Perch ( Lates niloticus ) 15,0  B3  
0304.39.00  – –  Other  15,0  B3  
0304.41.00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou  and  Oncor ­
hynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 15,0  B3  
0304.42.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus agua ­
bonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15,0  B3  
0304.43.00  – –  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)  15,0  B3  
0304.44.00  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae  15,0  B3  
0304.45.00  – –  Swordfish ( Xiphias gladius ) 15,0  B3  
0304.46.00  – –  Toothfish ( Dissostichus  spp.)  15,0  B3  
0304.49.00  – –  Other  15,0  B3EN  L 186/682 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0304.51.00  – –  Tilapias ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  
spp.), carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile perch 
(Lates niloticus ) and snakeheads ( Channa  spp.)  15,0  B3  
0304.52.00  – –  Salmonidae  15,0  B3  
0304.53.00  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae  15,0  B3  
0304.54.00  – –  Swordfish ( Xiphias gladius ) 15,0  B3  
0304.55.00  – –  Toothfish ( Dissostichus  spp.)  15,0  B3  
0304.59.00  – –  Other  15,0  B3  
0304.61.00  – –  Tilapias ( Oreochromis  spp.)  15,0  B3  
0304.62.00  – –  Catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  spp.)  15,0  B3  
0304.63.00  – –  Nile Perch ( Lates niloticus ) 15,0  B3  
0304.69.00  – –  Other  15,0  B3  
0304.71.00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 15,0  B3  
0304.72.00  – –  Haddock ( Melanogrammus aeglefinus ) 15,0  B3  
0304.73.00  – –  Coalfish ( Pollachius virens ) 15,0  B3  
0304.74.00  – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  15,0  B3  
0304.75.00  – –  Alaska Pollack ( Theragra chalcogramma ) 15,0  B3  
0304.79.00  – –  Other  15,0  B3  
0304.81.00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou  and  Oncor ­
hynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 15,0  A  
0304.82.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus agua ­
bonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15,0  B3  
0304.83.00  – –  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)  15,0  B3  
0304.84.00  – –  Swordfish ( Xiphias gladius ) 15,0  B3  
0304.85.00  – –  Toothfish ( Dissostichus  spp.)  15,0  B3  
0304.86.00  – –  Herrings ( Clupea harengus , Clupea pallasii ) 15,0  B3  
0304.87.00  – –  Tunas (of the genus  Thunnus ), skipjack or stripe-bellied bonito ( Euthynnus (Katsu ­
wonus) pelamis ) 15,0  B3  
0304.89.00  – –  Other  15,0  B3  
0304.91.00  – –  Swordfish ( Xiphias gladius ) 15,0  B3  
0304.92.00  – –  Toothfish ( Dissostichus  spp.)  15,0  B3EN  12.6.2020 Official Journal of the European Union L 186/683
 
HS 2012  Description  Base rate (%)  Category  
0304.93.00  – –  Tilapias ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  
spp.), carp ( Cyprinus carpio , Carassius Carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile perch 
(Lates niloticus ) and snakeheads ( Channa  spp.)  15,0  B3  
0304.94.00  – –  Alaska Pollack ( Theragra chalcogramma ) 15,0  B3  
0304.95.00  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska 
Pollack ( Theragra chalcogramma ) 15,0  B3  
0304.99.00  – –  Other  15,0  B3  
0305.10.00  –  Flours, meals and pellets of fish, fit for human consumption  20,0  B3  
0305.20.10  – –  Of freshwater fish, dried, salted or in brine  20,0  B3  
0305.20.90  – –  Other  20,0  B3  
0305.31.00  – –  Tilapias ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  
spp.), carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile perch 
(Lates niloticus ) and snakeheads ( Channa  spp.)  20,0  B3  
0305.32.00  – –  Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and Muraenolepididae  20,0  B3  
0305.39.10  – – –  Freshwater garfish ( Xenentodon cancila ), yellowstriped goatfish ( Upeneus vittatus ) and 
long-rakered trevally ( Ulua mentalis ) 20,0  B3  
0305.39.20  – – –  Savalai hairtails ( Lepturacanthus savala ), Belanger's croakers ( Johnius belangerii ), 
Reeve's croakers ( Chrysochir aureus ) and bigeye croakers ( Pennahia anea ) 20,0  B3  
0305.39.90  – – –  Other  20,0  B3  
0305.41.00  – –  Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , 
Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou  and  Oncor ­
hynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 15,0  B3  
0305.42.00  – –  Herrings ( Clupea harengus , Clupea pallasii ) 20,0  B3  
0305.43.00  – –  Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus agua ­
bonita , Oncorhynchus gilae , Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 20,0  B3  
0305.44.00  – –  Tilapias ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  
spp.), carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile perch 
(Lates niloticus ) and snakeheads ( Channa  spp.).  20,0  B3  
0305.49.00  – –  Other  20,0  B3  
0305.51.00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 20,0  B3EN  L 186/684 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0305.59.20  – – –  Marine fish  20,0  B3  
0305.59.90  – – –  Other  20,0  B3  
0305.61.00  – –  Herrings ( Clupea harengus , Clupea pallasii ) 20,0  B3  
0305.62.00  – –  Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) 20,0  B3  
0305.63.00  – –  Anchovies ( Engraulis  spp.)  20,0  B3  
0305.64.00  – –  Tilapias ( Oreochromis  spp.), catfish ( Pangasius  spp.,  Silurus  spp.,  Clarias  spp.,  Ictalurus  
spp.), carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus , Hypophthal ­
michthys  spp.,  Cirrhinus  spp.,  Mylopharyngodon piceus ), eels ( Anguilla  spp.), Nile perch 
(Lates niloticus ) and snakeheads ( Channa  spp.).  20,0  B3  
0305.69.10  – – –  Marine fish  20,0  B3  
0305.69.90  – – –  Other  20,0  B3  
0305.71.00  – –  Shark fins  20,0  B3  
0305.72.10  – – –  Fish maws  15,0  B3  
0305.72.90  – – –  Other  15,0  B3  
0305.79.00  – –  Other  15,0  B3  
0306.11.00  – –  Rock lobster and other sea crawfish ( Palinurus  spp.,  Panulirus  spp.,  Jasus  spp.)  10,0  A  
0306.12.00  – –  Lobsters ( Homarus  spp.)  10,0  B3  
0306.14.10  – – –  Soft shell crabs  0,0  A  
0306.14.90  – – –  Other  0,0  A  
0306.15.00  – –  Norway lobsters ( Nephrops norvegicus ) 10,0  B3  
0306.16.00  – –  Cold-water shrimps and prawns ( Pandalus  spp.,  Crangon crangon ) 0,0  A  
0306.17.10  – – –  Giant tiger prawns ( Penaeus monodon ) 10,0  B3  
0306.17.20  – – –  Whiteleg shrimps ( Liptopenaeus vannamei ) 10,0  B3  
0306.17.30  – – –  Giant river prawns ( Macrobrachium rosenbergii ) 10,0  B3  
0306.17.90  – – –  Other  0,0  A  
0306.19.00  – –  Other, including flours, meals and pellets of crustaceans, fit for human 
consumption  0,0  A  
0306.21.10  – – –  Breeding  0,0  A  
0306.21.20  – – –  Other, live  10,0  B3  
0306.21.30  – – –  Fresh or chilled  10,0  B3  
0306.21.91  – – – –  In airtight containers  10,0  B3  
0306.21.99  – – – –  Other  10,0  B3  
0306.22.10  – – –  Breeding  0,0  A  
0306.22.20  – – –  Other, live  10,0  B3  
0306.22.30  – – –  Fresh or chilled  10,0  B3EN  12.6.2020 Official Journal of the European Union L 186/685
 
HS 2012  Description  Base rate (%)  Category  
0306.22.91  – – – –  In airtight containers  10,0  B3  
0306.22.99  – – – –  Other  10,0  B3  
0306.24.10  – – –  Live  0,0  A  
0306.24.20  – – –  Fresh or chilled  0,0  A  
0306.24.91  – – – –  In airtight containers  10,0  B3  
0306.24.99  – – – –  Other  10,0  B3  
0306.25.00  – –  Norway lobsters ( Nephrops norvegicus ) 10,0  B3  
0306.26.10  – – –  Breeding  0,0  A  
0306.26.20  – – –  Other, live  0,0  A  
0306.26.30  – – –  Fresh or chilled  0,0  A  
0306.26.41  – – – –  In airtight containers  10,0  B3  
0306.26.49  – – – –  Other  10,0  B3  
0306.26.91  – – – –  In airtight containers  10,0  B3  
0306.26.99  – – – –  Other  10,0  B3  
0306.27.11  – – – –  Giant tiger prawns ( Penaeus monodon ) 0,0  A  
0306.27.12  – – – –  Whiteleg shrimps ( Litopenaeus vannamei ) 0,0  A  
0306.27.19  – – – –  Other  0,0  A  
0306.27.21  – – – –  Giant tiger prawns ( Penaeus monodon ) 10,0  B3  
0306.27.22  – – – –  Whiteleg shrimps ( Litopenaeus vannamei ) 10,0  B3  
0306.27.29  – – – –  Other  0,0  A  
0306.27.31  – – – –  Giant tiger prawns ( Penaeus monodon ) 10,0  B3  
0306.27.32  – – – –  Whiteleg shrimps ( Litopenaeus vannamei ) 10,0  B3  
0306.27.39  – – – –  Other  0,0  A  
0306.27.41  – – – –  In airtight containers  10,0  B3  
0306.27.49  – – – –  Other  10,0  B3  
0306.27.91  – – – –  In airtight containers  10,0  B3  
0306.27.99  – – – –  Other  10,0  B3  
0306.29.10  – – –  Live  0,0  A  
0306.29.20  – – –  Fresh or chilled  0,0  A  
0306.29.30  – – –  Flours, meals and pellets  20,0  B3  
0306.29.91  – – – –  In airtight containers  10,0  B3  
0306.29.99  – – – –  Other  10,0  B3  
0307.11.10  – – –  Live  0,0  A  
0307.11.20  – – –  Fresh or chilled  0,0  A  
0307.19.10  – – –  Frozen  0,0  AEN  L 186/686 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0307.19.20  – – –  Dried, salted or in brine  10,0  B3  
0307.19.30  – – –  Smoked  25,0  B3  
0307.21.10  – – –  Live  0,0  A  
0307.21.20  – – –  Fresh or chilled  0,0  A  
0307.29.10  – – –  Frozen  0,0  A  
0307.29.20  – – –  Dried, salted or in brine; smoked  10,0  B3  
0307.31.10  – – –  Live  0,0  A  
0307.31.20  – – –  Fresh or chilled  0,0  A  
0307.39.10  – – –  Frozen  0,0  A  
0307.39.20  – – –  Dried, salted or in brine; smoked  10,0  B3  
0307.41.10  – – –  Live  0,0  A  
0307.41.20  – – –  Fresh or chilled  10,0  B3  
0307.49.10  – – –  Frozen  10,0  B3  
0307.49.20  – – –  Dried, salted or in brine  10,0  B3  
0307.49.30  – – –  Smoked  25,0  B3  
0307.51.10  – – –  Live  0,0  A  
0307.51.20  – – –  Fresh or chilled  10,0  B3  
0307.59.10  – – –  Frozen  10,0  B3  
0307.59.20  – – –  Dried, salted or in brine  10,0  B3  
0307.59.30  – – –  Smoked  25,0  B3  
0307.60.10  – –  Live  0,0  A  
0307.60.20  – –  Fresh, chilled or frozen  0,0  A  
0307.60.30  – –  Dried, salted or in brine; smoked  10,0  B3  
0307.71.10  – – –  Live  0,0  A  
0307.71.20  – – –  Fresh or chilled  0,0  A  
0307.79.10  – – –  Frozen  0,0  A  
0307.79.20  – – –  Dried, salted or in brine; smoked  10,0  B3  
0307.81.10  – – –  Live  0,0  A  
0307.81.20  – – –  Fresh or chilled  0,0  A  
0307.89.10  – – –  Frozen  0,0  A  
0307.89.20  – – –  Dried, salted or in brine; smoked  10,0  B3  
0307.91.10  – – –  Live  0,0  A  
0307.91.20  – – –  Fresh or chilled  0,0  A  
0307.99.10  – – –  Frozen  0,0  A  
0307.99.20  – – –  Dried, salted or in brine; smoked  10,0  B3EN  12.6.2020 Official Journal of the European Union L 186/687
 
HS 2012  Description  Base rate (%)  Category  
0307.99.90  – – –  Other  15,0  B3  
0308.11.10  – – –  Live  0,0  A  
0308.11.20  – – –  Fresh or chilled  0,0  A  
0308.19.10  – – –  Frozen  0,0  A  
0308.19.20  – – –  Dried, salted or in brine  10,0  B3  
0308.19.30  – – –  Smoked  25,0  B3  
0308.21.10  – – –  Live  0,0  A  
0308.21.20  – – –  Fresh or chilled  0,0  A  
0308.29.10  – – –  Frozen  0,0  A  
0308.29.20  – – –  Dried, salted or in brine  10,0  B3  
0308.29.30  – – –  Smoked  25,0  B3  
0308.30.10  – –  Live  0,0  A  
0308.30.20  – –  Fresh or chilled  0,0  A  
0308.30.30  – –  Frozen  0,0  A  
0308.30.40  – –  Dried, salted or in brine  10,0  B3  
0308.30.50  – –  Smoked  25,0  B3  
0308.90.10  – –  Live  0,0  A  
0308.90.20  – –  Fresh or chilled  0,0  A  
0308.90.30  – –  Frozen  0,0  A  
0308.90.40  – –  Dried, salted or in brine  10,0  B3  
0308.90.50  – –  Smoked  25,0  B3  
0308.90.90  – –  Other  0,0  A  
0401.10.10  – –  In liquid form  15,0  B3  
0401.10.90  – –  Other  15,0  B3  
0401.20.10  – –  In liquid form  15,0  B3  
0401.20.90  – –  Other  15,0  B3  
0401.40.10  – –  Milk in liquid form  15,0  B3  
0401.40.20  – –  Milk in frozen form  15,0  B3  
0401.40.90  – –  Other  15,0  B3  
0401.50.10  – –  In liquid form  15,0  B3  
0401.50.90  – –  Other  15,0  B3  
0402.10.41  – – –  In containers of a gross weight of 20 kg or more  3,0  B3  
0402.10.49  – – –  Other  3,0  B3  
0402.10.91  – – –  In containers of a gross weight of 20 kg or more  5,0  B5  
0402.10.99  – – –  Other  5,0  B5EN  L 186/688 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0402.21.20  – – –  In containers of a gross weight of 20 kg or more  3,0  B3  
0402.21.90  – – –  Other  3,0  B3  
0402.29.20  – – –  In containers of a gross weight of 20 kg or more  5,0  B5  
0402.29.90  – – –  Other  5,0  B5  
0402.91.00  – –  Not containing added sugar or other sweetening matter  10,0  B5  
0402.99.00  – –  Other  20,0  B5  
0403.10.20  – –  In liquid form, whether or not condensed  7,0  B5  
0403.10.90  – –  Other  7,0  B5  
0403.90.10  – –  Buttermilk  3,0  B3  
0403.90.90  – –  Other  7,0  B5  
0404.10.00  –  Whey and modified whey, whether or not concentrated or containing added sugar or 
other sweetening matter  0,0  A  
0404.90.00  –  Other  0,0  A  
0405.10.00  –  Butter  15,0  B5  
0405.20.00  –  Dairy spreads  15,0  B5  
0405.90.10  – –  Anhydrous butterfat  5,0  B5  
0405.90.20  – –  Butteroil  5,0  B5  
0405.90.30  – –  Ghee  15,0  B5  
0405.90.90  – –  Other  15,0  B5  
0406.10.10  – –  Fresh (unripened or uncured) cheese, including whey cheese  10,0  B5  
0406.10.20  – –  Curd  10,0  B5  
0406.20.10  – –  In packages of a gross weight exceeding 20kg  10,0  B5  
0406.20.90  – –  Other  10,0  B5  
0406.30.00  –  Processed cheese, not grated or powdered  10,0  B5  
0406.40.00  –  Blue-veined cheese and other cheese containing veins produced by  
Penicillium roqueforti  10,0  B5  
0406.90.00  –  Other cheese  10,0  B3  
0407.11.00  – –  Of fowls of the species  Gallus domesticus  0,0  A  
0407.19.10  – – –  Of ducks  0,0  A  
0407.19.90  – – –  Other  0,0  A  
0407.21.00  – –  Of fowls of the species  Gallus domesticus  30,0  B10-in 
quota  
0407.29.10  – – –  Of ducks  30,0  B10-in 
quota  
0407.29.90  – – –  Other  30,0  B10-in 
quotaEN  12.6.2020 Official Journal of the European Union L 186/689
 
HS 2012  Description  Base rate (%)  Category  
0407.90.10  – –  Of fowls of the species  Gallus domesticus  30,0  B10-in 
quota  
0407.90.20  – –  Of ducks  30,0  B10-in 
quota  
0407.90.90  – –  Other  30,0  B10-in 
quota  
0408.11.00  – –  Dried  20,0  B7  
0408.19.00  – –  Other  20,0  B7  
0408.91.00  – –  Dried  20,0  B7  
0408.99.00  – –  Other  20,0  B7  
0409.00.00  Natural honey.  10,0  A  
0410.00.10  –  Birds' nests  5,0  A  
0410.00.90  –  Other  5,0  B5  
0501.00.00  Human hair, unworked, whether or not washed or scoured; waste of human hair.  0,0  A  
0502.10.00  –  Pigs', hogs' or boars' bristles and hair and waste thereof  5,0  A  
0502.90.00  –  Other  5,0  A  
0504.00.00  Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, 
fresh, chilled, frozen, salted, in brine, dried or smoked.  3,0  A  
0505.10.10  – –  Duck feathers  5,0  A  
0505.10.90  – –  Other  5,0  A  
0505.90.10  – –  Duck feathers  5,0  A  
0505.90.90  – –  Other  5,0  A  
0506.10.00  –  Ossein and bones treated with acid  0,0  A  
0506.90.00  –  Other  0,0  A  
0507.10.10  – –  Rhinoceros horns; ivory powder and waste  3,0  A  
0507.10.90  – –  Other  3,0  A  
0507.90.10  – –  Horns, antlers, hooves, nails, claws and beaks  3,0  A  
0507.90.20  – –  Tortoise-shell  5,0  A  
0507.90.90  – –  Other  3,0  A  
0508.00.10  –  Coral and similar materials  5,0  A  
0508.00.20  –  Shells of molluscs, crustaceans or echinoderms  5,0  A  
0508.00.90  –  Other  5,0  A  
0510.00.10  –  Cantharides  0,0  A  
0510.00.20  –  Musk  0,0  A  
0510.00.90  –  Other  0,0  A  
0511.10.00  –  Bovine semen  0,0  AEN  L 186/690 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0511.91.00  – –  Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead 
animals of Chapter 3  5,0  A  
0511.99.10  – – –  Domestic animal semen  0,0  A  
0511.99.20  – – –  Silk worm eggs  0,0  A  
0511.99.30  – – –  Natural sponges  0,0  A  
0511.99.90  – – –  Other  0,0  A  
0601.10.00  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant  0,0  A  
0601.20.10  – –  Chicory plants  0,0  A  
0601.20.20  – –  Chicory roots  0,0  A  
0601.20.90  – –  Other  0,0  A  
0602.10.10  – –  Of orchids  0,0  A  
0602.10.20  – –  Of rubber trees  0,0  A  
0602.10.90  – –  Other  0,0  A  
0602.20.00  –  Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts  0,0  A  
0602.30.00  –  Rhododendrons and azaleas, grafted or not  0,0  A  
0602.40.00  –  Roses, grafted or not  0,0  A  
0602.90.10  – –  Rooted orchid cuttings and slips  0,0  A  
0602.90.20  – –  Orchid seedlings  0,0  A  
0602.90.40  – –  Budded stumps of the genus  Hevea  0,0  A  
0602.90.50  – –  Seedlings of the genus  Hevea  0,0  A  
0602.90.60  – –  Budwood of the genus  Hevea  0,0  A  
0602.90.70  – –  Leatherleaf ferns  0,0  A  
0602.90.90  – –  Other  0,0  A  
0603.11.00  – –  Roses  20,0  B3  
0603.12.00  – –  Carnations  20,0  B3  
0603.13.00  – –  Orchids  20,0  B3  
0603.14.00  – –  Chrysanthemums  20,0  B3  
0603.15.00  – –  Lilies ( Lilium  spp.)  20,0  B3  
0603.19.00  – –  Other  20,0  B3  
0603.90.00  –  Other  20,0  B3  
0604.20.10  – –  Mosses and lichens  20,0  B3  
0604.20.90  – –  Other  20,0  B3  
0604.90.10  – –  Mosses and lichens  20,0  B3  
0604.90.90  – –  Other  20,0  B3  
0701.10.00  –  Seed  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/691
 
HS 2012  Description  Base rate (%)  Category  
0701.90.00  –  Other  20,0  B5  
0702.00.00  Tomatoes, fresh or chilled.  20,0  B5  
0703.10.11  – – –  Bulbs for propagation  0,0  A  
0703.10.19  – – –  Other  15,0  B5  
0703.10.21  – – –  Bulbs for propagation  0,0  A  
0703.10.29  – – –  Other  20,0  B5  
0703.20.10  – –  Bulbs for propagation  0,0  A  
0703.20.90  – –  Other  20,0  B5  
0703.90.10  – –  Bulbs for propagation  0,0  A  
0703.90.90  – –  Other  20,0  B5  
0704.10.10  – –  Cauliflowers  20,0  B5  
0704.10.20  – –  Headed broccoli  20,0  B5  
0704.20.00  –  Brussels sprouts  20,0  B5  
0704.90.11  – – –  Round (drumhead)  20,0  B5  
0704.90.19  – – –  Other  20,0  B5  
0704.90.90  – –  Other  20,0  B5  
0705.11.00  – –  Cabbage lettuce (head lettuce)  20,0  B5  
0705.19.00  – –  Other  20,0  B5  
0705.21.00  – –  Witloof chicory ( Cichorium intybus  var.  foliosum ) 20,0  B5  
0705.29.00  – –  Other  20,0  B5  
0706.10.10  – –  Carrots  17,0  B5  
0706.10.20  – –  Turnips  20,0  B5  
0706.90.00  –  Other  20,0  B5  
0707.00.00  Cucumbers and gherkins, fresh or chilled.  20,0  B5  
0708.10.00  –  Peas ( Pisum sativum ) 20,0  B5  
0708.20.10  – –  French beans  20,0  B5  
0708.20.20  – –  Long beans  20,0  B5  
0708.20.90  – –  Other  20,0  B5  
0708.90.00  –  Other leguminous vegetables  20,0  B5  
0709.20.00  –  Asparagus  15,0  B5  
0709.30.00  –  Aubergines (egg-plants)  15,0  B5  
0709.40.00  –  Celery other than celeriac  15,0  B5  
0709.51.00  – –  Mushrooms of the genus  Agaricus  15,0  B5  
0709.59.10  – – –  Truffles  15,0  B5  
0709.59.90  – – –  Other  15,0  B5EN  L 186/692 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0709.60.10  – –  Chillies (fruits of genus  Capsicum ) 12,0  B5  
0709.60.90  – –  Other  12,0  B5  
0709.70.00  –  Spinach, New Zealand spinach and orache spinach (garden spinach)  15,0  B5  
0709.91.00  – –  Globe artichokes  12,0  B5  
0709.92.00  – –  Olives  12,0  B5  
0709.93.00  – –  Pumpkins, squash and gourds ( Cucurbita  spp.)  12,0  B5  
0709.99.00  – –  Other  12,0  B5  
0710.10.00  –  Potatoes  10,0  B5  
0710.21.00  – –  Peas ( Pisum sativum ) 17,0  B5  
0710.22.00  – –  Beans ( Vigna  spp.,  Phaseolus  spp.)  17,0  B5  
0710.29.00  – –  Other  17,0  B5  
0710.30.00  –  Spinach, New Zealand spinach and orache spinach (garden spinach)  15,0  B5  
0710.40.00  –  Sweet corn  17,0  B5  
0710.80.00  –  Other vegetables  17,0  B5  
0710.90.00  –  Mixtures of vegetables  17,0  B5  
0711.20.10  – –  Preserved by sulphur dioxide gas  15,0  B5  
0711.20.90  – –  Other  15,0  B5  
0711.40.10  – –  Preserved by sulphur dioxide gas  30,0  B5  
0711.40.90  – –  Other  30,0  B5  
0711.51.10  – – –  Preserved by sulphur dioxide gas  30,0  B5  
0711.51.90  – – –  Other  30,0  B5  
0711.59.10  – – –  Preserved by sulphur dioxide gas  30,0  B5  
0711.59.90  – – –  Other  30,0  B5  
0711.90.10  – –  Sweet corn  30,0  B5  
0711.90.20  – –  Chillies (fruits of genus  Capsicum ) 30,0  B5  
0711.90.31  – – –  Preserved by sulphur dioxide gas  15,0  B5  
0711.90.39  – – –  Other  15,0  B5  
0711.90.40  – –  Onions, preserved by sulphur dioxide gas  30,0  B5  
0711.90.50  – –  Onions, preserved other than by sulphur dioxide gas  30,0  B5  
0711.90.60  – –  Other, preserved by sulphur dioxide gas  30,0  B5  
0711.90.90  – –  Other  30,0  B5  
0712.20.00  –  Onions  30,0  B5  
0712.31.00  – –  Mushrooms of the genus  Agaricus  30,0  B5  
0712.32.00  – –  Wood ears ( Auricularia  spp.)  30,0  B5  
0712.33.00  – –  Jelly fungi ( Tremella  spp.)  30,0  B5EN  12.6.2020 Official Journal of the European Union L 186/693
 
HS 2012  Description  Base rate (%)  Category  
0712.39.10  – – –  Truffles  30,0  B5  
0712.39.20  – – –  Shiitake (dong-gu)  30,0  B5  
0712.39.90  – – –  Other  30,0  B5  
0712.90.10  – –  Garlic  22,0  B5  
0712.90.90  – –  Other  22,0  B5  
0713.10.10  – –  Suitable for sowing  0,0  A  
0713.10.90  – –  Other  10,0  B5  
0713.20.10  – –  Suitable for sowing  0,0  A  
0713.20.90  – –  Other  10,0  B5  
0713.31.10  – – –  Suitable for sowing  0,0  A  
0713.31.90  – – –  Other  10,0  B5  
0713.32.10  – – –  Suitable for sowing  0,0  A  
0713.32.90  – – –  Other  10,0  B5  
0713.33.10  – – –  Suitable for sowing  0,0  A  
0713.33.90  – – –  Other  10,0  B5  
0713.34.10  – – –  Suitable for sowing  0,0  A  
0713.34.90  – – –  Other  10,0  B5  
0713.35.10  – – –  Suitable for sowing  0,0  A  
0713.35.90  – – –  Other  10,0  B5  
0713.39.10  – – –  Suitable for sowing  0,0  A  
0713.39.90  – – –  Other  10,0  B5  
0713.40.10  – –  Suitable for sowing  0,0  A  
0713.40.90  – –  Other  10,0  B5  
0713.50.10  – –  Suitable for sowing  0,0  A  
0713.50.90  – –  Other  10,0  B5  
0713.60.00  –  Pigeon peas ( Cajanus cajan ) 10,0  B5  
0713.90.10  – –  Suitable for sowing  0,0  A  
0713.90.90  – –  Other  10,0  B5  
0714.10.11  – – –  Dried chips  10,0  B5  
0714.10.19  – – –  Other  10,0  B5  
0714.10.91  – – –  Frozen  10,0  B5  
0714.10.99  – – –  Other  10,0  B5  
0714.20.10  – –  Frozen  10,0  B5  
0714.20.90  – –  Other  10,0  B5  
0714.30.10  – –  Frozen  10,0  B5EN  L 186/694 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0714.30.90  – –  Other  10,0  B5  
0714.40.10  – –  Frozen  10,0  B5  
0714.40.90  – –  Other  10,0  B5  
0714.50.10  – –  Frozen  10,0  B5  
0714.50.90  – –  Other  10,0  B5  
0714.90.11  – – –  Frozen  10,0  B5  
0714.90.19  – – –  Other  10,0  B5  
0714.90.91  – – –  Frozen  10,0  B5  
0714.90.99  – – –  Other  10,0  B5  
0801.11.00  – –  Desiccated  30,0  B5  
0801.12.00  – –  In the inner shell (endocarp)  30,0  B5  
0801.19.00  – –  Other  30,0  B5  
0801.21.00  – –  In shell  30,0  B5  
0801.22.00  – –  Shelled  30,0  B5  
0801.31.00  – –  In shell  3,0  B5  
0801.32.00  – –  Shelled  25,0  B5  
0802.11.00  – –  In shell  15,0  B5  
0802.12.00  – –  Shelled  10,0  B5  
0802.21.00  – –  In shell  20,0  B5  
0802.22.00  – –  Shelled  20,0  B5  
0802.31.00  – –  In shell  10,0  B5  
0802.32.00  – –  Shelled  30,0  B5  
0802.41.00  – –  In shell  30,0  B5  
0802.42.00  – –  Shelled  30,0  B5  
0802.51.00  – –  In shell  15,0  B5  
0802.52.00  – –  Shelled  15,0  B5  
0802.61.00  – –  In shell  30,0  B5  
0802.62.00  – –  Shelled  30,0  B5  
0802.70.00  –  Kola nuts ( Cola  spp.)  30,0  B5  
0802.80.00  –  Areca nuts  30,0  B5  
0802.90.00  –  Other  30,0  B5  
0803.10.00  –  Plantains  25,0  B5  
0803.90.00  –  Other  25,0  B5  
0804.10.00  –  Dates  30,0  B5  
0804.20.00  –  Figs  30,0  B5EN  12.6.2020 Official Journal of the European Union L 186/695
 
HS 2012  Description  Base rate (%)  Category  
0804.30.00  –  Pineapples  30,0  B5  
0804.40.00  –  Avocados  15,0  B5  
0804.50.10  – –  Guavas  25,0  B5  
0804.50.20  – –  Mangoes  25,0  B5  
0804.50.30  – –  Mangosteens  25,0  B5  
0805.10.10  – –  Fresh  20,0  B3  
0805.10.20  – –  Dried  20,0  B3  
0805.20.00  –  Mandarins (including tangerines and satsumas); clementines, wilkings and similar 
citrus hybrids  30,0  B3  
0805.40.00  –  Grapefruit, including pomelos  40,0  B5  
0805.50.00  –  Lemons ( Citrus limon , Citrus limonum ) and limes ( Citrus aurantifolia , Citrus latifolia ) 20,0  B3  
0805.90.00  –  Other  40,0  B5  
0806.10.00  –  Fresh  10,0  B3  
0806.20.00  –  Dried  12,0  B5  
0807.11.00  – –  Watermelons  30,0  B5  
0807.19.00  – –  Other  30,0  B5  
0807.20.10  – –  Mardi backcross solo (betik solo)  30,0  B5  
0807.20.90  – –  Other  30,0  B5  
0808.10.00  –  Apples  10,0  B3  
0808.30.00  –  Pears  10,0  B3  
0808.40.00  –  Quinces  10,0  B5  
0809.10.00  –  Apricots  20,0  B5  
0809.21.00  – –  Sour cherries ( Prunus cerasus ) 10,0  B5  
0809.29.00  – –  Other  10,0  B5  
0809.30.00  –  Peaches, including nectarines  20,0  B3  
0809.40.10  – –  Plums  20,0  B5  
0809.40.20  – –  Sloes  20,0  B5  
0810.10.00  –  Strawberries  15,0  B5  
0810.20.00  –  Raspberries, blackberries, mulberries and loganberries  15,0  B5  
0810.30.00  –  Black, white or red currants and gooseberries  15,0  B5  
0810.40.00  –  Cranberries, bilberries and other fruits of the genus  Vaccinium  15,0  B5  
0810.50.00  –  Kiwifruit  7,0  A  
0810.60.00  –  Durians  30,0  B5  
0810.70.00  –  Persimmons  25,0  B5  
0810.90.10  – –  Longans (including mata kucing)  25,0  B5EN  L 186/696 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0810.90.20  – –  Lychees  30,0  B5  
0810.90.30  – –  Rambutan  25,0  B5  
0810.90.40  – –  Langsat; starfruit  25,0  B5  
0810.90.50  – –  Jackfruit (cempedak and nangka)  25,0  B5  
0810.90.60  – –  Tamarinds  25,0  B5  
0810.90.91  – – –  Salacca (snake fruit)  25,0  B5  
0810.90.92  – – –  Dragon fruit  25,0  B5  
0810.90.93  – – –  Sapodilla (ciku fruit)  25,0  B5  
0810.90.99  – – –  Other  25,0  B5  
0811.10.00  –  Strawberries  30,0  B5  
0811.20.00  –  Raspberries, blackberries, mulberries, loganberries, black, white or red currants and 
gooseberries  30,0  B5  
0811.90.00  –  Other  30,0  B5  
0812.10.00  –  Cherries  30,0  B5  
0812.90.10  – –  Strawberries  30,0  B5  
0812.90.90  – –  Other  30,0  B5  
0813.10.00  –  Apricots  30,0  B5  
0813.20.00  –  Prunes  30,0  B5  
0813.30.00  –  Apples  30,0  B5  
0813.40.10  – –  Longans  30,0  B5  
0813.40.20  – –  Tamarinds  30,0  B5  
0813.40.90  – –  Other  30,0  B5  
0813.50.10  – –  Of which cashew nuts or Brazil nuts predominate by weight  30,0  B5  
0813.50.20  – –  Of which other nuts predominate by weight  30,0  B5  
0813.50.30  – –  Of which dates predominate by weight  30,0  B5  
0813.50.40  – –  Of which avocados or oranges or mandarins (including tangerines and satsumas) 
predominate by weight  30,0  B5  
0813.50.90  – –  Other  30,0  B5  
0814.00.00  Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or 
provisionally preserved in brine, in sulphur water or in other preservative solutions.  10,0  B5  
0901.11.10  – – –  Arabica WIB or Robusta OIB  15,0  B5  
0901.11.90  – – –  Other  15,0  B5  
0901.12.10  – – –  Arabica WIB or Robusta OIB  20,0  B5  
0901.12.90  – – –  Other  20,0  B5  
0901.21.10  – – –  Unground  30,0  B5  
0901.21.20  – – –  Ground  30,0  B5EN  12.6.2020 Official Journal of the European Union L 186/697
 
HS 2012  Description  Base rate (%)  Category  
0901.22.10  – – –  Unground  30,0  B5  
0901.22.20  – – –  Ground  30,0  B5  
0901.90.10  – –  Coffee husks and skins  30,0  B5  
0901.90.20  – –  Coffee substitutes containing coffee  30,0  B5  
0902.10.10  – –  Leaves  40,0  B5  
0902.10.90  – –  Other  40,0  B5  
0902.20.10  – –  Leaves  40,0  B5  
0902.20.90  – –  Other  40,0  B5  
0902.30.10  – –  Leaves  40,0  B5  
0902.30.90  – –  Other  40,0  B5  
0902.40.10  – –  Leaves  40,0  B5  
0902.40.90  – –  Other  40,0  B5  
0903.00.00  Maté.  30,0  B5  
0904.11.10  – – –  White  20,0  B5  
0904.11.20  – – –  Black  20,0  B5  
0904.11.90  – – –  Other  20,0  B5  
0904.12.10  – – –  White  20,0  B5  
0904.12.20  – – –  Black  20,0  B5  
0904.12.90  – – –  Other  20,0  B5  
0904.21.10  – – –  Chillies (Fruits of the genus  Capsicum ) 20,0  B5  
0904.21.90  – – –  Other  20,0  B5  
0904.22.10  – – –  Chillies (Fruits of the genus  Capsicum ) 20,0  B5  
0904.22.90  – – –  Other  20,0  B5  
0905.10.00  –  Neither crushed nor ground  20,0  B5  
0905.20.00  –  Crushed or ground  20,0  B5  
0906.11.00  – –  Cinnamon ( Cinnamomum zeylanicum  Blume)  20,0  B5  
0906.19.00  – –  Other  20,0  B5  
0906.20.00  –  Crushed or ground  20,0  B5  
0907.10.00  –  Neither crushed nor ground  20,0  B5  
0907.20.00  –  Crushed or ground  20,0  B5  
0908.11.00  – –  Neither crushed nor ground  20,0  B5  
0908.12.00  – –  Crushed or ground  20,0  B5  
0908.21.00  – –  Neither crushed nor ground  20,0  B5  
0908.22.00  – –  Crushed or ground  20,0  B5  
0908.31.00  – –  Neither crushed nor ground  20,0  B5EN  L 186/698 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
0908.32.00  – –  Crushed or ground  20,0  B5  
0909.21.00  – –  Neither crushed nor ground  15,0  B5  
0909.22.00  – –  Crushed or ground  15,0  B5  
0909.31.00  – –  Neither crushed nor ground  15,0  B5  
0909.32.00  – –  Crushed or ground  15,0  B5  
0909.61.10  – – –  Of anise  15,0  B5  
0909.61.20  – – –  Of badian  15,0  B5  
0909.61.30  – – –  Of caraway  15,0  B5  
0909.61.90  – – –  Other  15,0  B5  
0909.62.10  – – –  Of anise  15,0  B5  
0909.62.20  – – –  Of badian  15,0  B5  
0909.62.30  – – –  Of caraway  15,0  B5  
0909.62.90  – – –  Other  15,0  B5  
0910.11.00  – –  Neither crushed nor ground  15,0  B5  
0910.12.00  – –  Crushed or ground  15,0  B5  
0910.20.00  –  Saffron  15,0  B5  
0910.30.00  –  Turmeric (curcuma)  15,0  B5  
0910.91.10  – – –  Curry  15,0  B5  
0910.91.90  – – –  Other  15,0  B5  
0910.99.10  – – –  Thyme; bay leaves  15,0  B5  
0910.99.90  – – –  Other  15,0  B5  
1001.11.00  – –  Seed  5,0  B3  
1001.19.00  – –  Other  5,0  B3  
1001.91.00  – –  Seed  5,0  B3  
1001.99.11  – – – –  Meslin  5,0  B3  
1001.99.19  – – – –  Other  5,0  B3  
1001.99.90  – – –  Other  5,0  B3  
1002.10.00  –  Seed  0,0  A  
1002.90.00  –  Other  0,0  A  
1003.10.00  –  Seed  0,0  A  
1003.90.00  –  Other  0,0  A  
1004.10.00  –  Seed  0,0  A  
1004.90.00  –  Other  0,0  A  
1005.10.00  –  Seed  0,0  A  
1005.90.10  – –  Popcorn  30,0  B7EN  12.6.2020 Official Journal of the European Union L 186/699
 
HS 2012  Description  Base rate (%)  Category  
1005.90.90  – –  Other  5,0  B5  
1006.10.10  – –  Suitable for sowing  0,0  A  
1006.10.90  – –  Other  40,0  B10  
1006.20.10  – –  Thai Hom Mali rice  40,0  B7  
1006.20.90  – –  Other  40,0  B10  
1006.30.30  – –  Glutinous rice  40,0  B10  
1006.30.40  – –  Thai Hom Mali rice  40,0  B7  
1006.30.91  – – –  Parboiled rice  40,0  B10  
1006.30.99  – – –  Other  40,0  B10  
1006.40.10  – –  Of a kind used for animal feed  40,0  B10  
1006.40.90  – –  Other  40,0  B10  
1007.10.00  –  Seed  5,0  A  
1007.90.00  –  Other  5,0  A  
1008.10.00  –  Buckwheat  3,0  A  
1008.21.00  – –  Seed  0,0  A  
1008.29.00  – –  Other  0,0  A  
1008.30.00  –  Canary seeds  10,0  B5  
1008.40.00  –  Fonio ( Digitaria  spp.)  5,0  B5  
1008.50.00  –  Quinoa ( Chenopodium quinoa ) 5,0  B5  
1008.60.00  –  Triticale  5,0  B5  
1008.90.00  –  Other cereals  5,0  B5  
1101.00.10  –  Wheat flour  15,0  B3  
1101.00.20  –  Meslin flour  15,0  B5  
1102.20.00  –  Maize (corn) flour  15,0  B5  
1102.90.10  – –  Rice flour  15,0  B7  
1102.90.20  – –  Rye flour  15,0  B7  
1102.90.90  – –  Other  15,0  B7  
1103.11.20  – – –  Durum or hard wheat semolina  20,0  B7  
1103.11.90  – – –  Other  20,0  B7  
1103.13.00  – –  Of maize (corn)  10,0  B7  
1103.19.10  – – –  Of meslin  20,0  B7  
1103.19.20  – – –  Of rice  20,0  B7  
1103.19.90  – – –  Other  20,0  B7  
1103.20.00  –  Pellets  20,0  B7  
1104.12.00  – –  Of oats  15,0  B7EN  L 186/700 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1104.19.10  – – –  Of maize (corn)  5,0  B7  
1104.19.90  – – –  Other  5,0  B7  
1104.22.00  – –  Of oats  15,0  B7  
1104.23.00  – –  Of maize (corn)  5,0  B7  
1104.29.20  – – –  Of barley  15,0  B7  
1104.29.90  – – –  Other  5,0  B7  
1104.30.00  –  Germ of cereals, whole, rolled, flaked or ground  15,0  B7  
1105.10.00  –  Flour, meal and powder  30,0  B10  
1105.20.00  –  Flakes, granules and pellets  30,0  B7  
1106.10.00  –  Of the dried leguminous vegetables of heading 07.13  30,0  B7  
1106.20.10  – –  Of manioc (cassava)  30,0  B7  
1106.20.21  – – –  Meal  30,0  B7  
1106.20.29  – – –  Other  30,0  B7  
1106.20.90  – –  Other  30,0  B7  
1106.30.00  –  Of the products of Chapter 8  30,0  B7  
1107.10.00  –  Not roasted  5,0  B5  
1107.20.00  –  Roasted  5,0  B5  
1108.11.00  – –  Wheat starch  15,0  B5  
1108.12.00  – –  Maize (corn) starch  15,0  B7  
1108.13.00  – –  Potato starch  20,0  B10  
1108.14.00  – –  Manioc (cassava) starch  20,0  B7  
1108.19.10  – – –  Sago  20,0  B7  
1108.19.90  – – –  Other  20,0  B7  
1108.20.00  –  Inulin  20,0  B7  
1109.00.00  Wheat gluten, whether or not dried.  10,0  B7  
1201.10.00  –  Seed  0,0  A  
1201.90.00  –  Other  0,0  A  
1202.30.00  –  Seed  0,0  A  
1202.41.00  – –  In shell  10,0  B3  
1202.42.00  – –  Shelled, whether or not broken  10,0  B3  
1203.00.00  Copra.  10,0  B3  
1204.00.00  Linseed, whether or not broken.  10,0  B3  
1205.10.00  –  Low erucic acid rape or colza seeds  5,0  B3  
1205.90.00  –  Other  5,0  B3  
1206.00.00  Sunflower seeds, whether or not broken.  10,0  B3EN  12.6.2020 Official Journal of the European Union L 186/701
 
HS 2012  Description  Base rate (%)  Category  
1207.10.10  – –  Suitable for sowing  5,0  B3  
1207.10.20  – –  Not suitable for sowing  5,0  B3  
1207.21.00  – –  Seed  5,0  B3  
1207.29.00  – –  Other  5,0  B3  
1207.30.00  –  Castor oil seeds  10,0  B3  
1207.40.10  – –  Edible  5,0  B3  
1207.40.90  – –  Other  5,0  B3  
1207.50.00  –  Mustard seeds  5,0  B3  
1207.60.00  –  Safflower ( Carthamus tinctorius ) seeds  10,0  B3  
1207.70.00  –  Melon seeds  10,0  B3  
1207.91.00  – –  Poppy seeds  10,0  B10  
1207.99.40  – – –  Illipe seeds ( Illipe nuts ) 10,0  B3  
1207.99.90  – – –  Other  10,0  B3  
1208.10.00  –  Of soya beans  8,0  B3  
1208.90.00  –  Other  25,0  B3  
1209.10.00  –  Sugar beet seeds  0,0  A  
1209.21.00  – –  Lucerne (alfalfa) seeds  0,0  A  
1209.22.00  – –  Clover ( Trifolium  spp.) seeds  0,0  A  
1209.23.00  – –  Fescue seeds  0,0  A  
1209.24.00  – –  Kentucky blue grass ( Poa pratensis  L.) seeds  0,0  A  
1209.25.00  – –  Rye grass ( Lolium multiflorum  Lam.,  Lolium perenne  L.) seeds.  0,0  A  
1209.29.10  – – –  Timothy grass seeds  0,0  A  
1209.29.20  – – –  Other beet seeds  0,0  A  
1209.29.90  – – –  Other  0,0  A  
1209.30.00  –  Seeds of herbaceous plants cultivated principally for their flowers  0,0  A  
1209.91.10  – – –  Onion seeds  0,0  A  
1209.91.90  – – –  Other  0,0  A  
1209.99.10  – – –  Rubber tree seeds or kenaf seeds  0,0  A  
1209.99.90  – – –  Other  0,0  A  
1210.10.00  –  Hop cones, neither ground nor powdered nor in the form of pellets  5,0  B3  
1210.20.00  –  Hop cones, ground, powdered or in the form of pellets; lupulin  5,0  B3  
1211.20.10  – –  In cut, crushed or powdered forms  5,0  A  
1211.20.90  – –  Other  5,0  A  
1211.30.10  – –  In cut, crushed or powdered form  5,0  A  
1211.30.90  – –  Other  5,0  AEN  L 186/702 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1211.40.00  –  Poppy straw  0,0  A  
1211.90.11  – – –  Cannabis, in cut, crushed or powdered form  10,0  A  
1211.90.12  – – –  Cannabis, in other forms  0,0  A  
1211.90.13  – – –  Rauwolfia serpentina roots  5,0  A  
1211.90.14  – – –  Other, in cut, crushed or powdered form  10,0  A  
1211.90.19  – – –  Other  0,0  A  
1211.90.91  – – –  Pyrethrum, in cut, crushed or powdered form  10,0  A  
1211.90.92  – – –  Pyrethrum, in other forms  0,0  A  
1211.90.94  – – –  Sandalwood  10,0  A  
1211.90.95  – – –  Agarwood (gaharu) chips  10,0  A  
1211.90.96  – – –  Liquorice roots  5,0  A  
1211.90.97  – – –  Bark of persea ( Persea Kurzii  Kosterm)  0,0  A  
1211.90.98  – – –  Other, in cut, crushed or powdered form  0,0  A  
1211.90.99  – – –  Other  0,0  A  
1212.21.10  – – –  Eucheuma  spp.  10,0  B3  
1212.21.20  – – –  Gracilaria lichenoides  10,0  B3  
1212.21.90  – – –  Other  10,0  B3  
1212.29.11  – – – –  Of a kind used in pharmacy  10,0  B3  
1212.29.19  – – – –  Other  10,0  B3  
1212.29.20  – – –  Other, fresh, chilled or dried  10,0  B3  
1212.29.30  – – –  Other, frozen  10,0  B3  
1212.91.00  – –  Sugar beet  10,0  B3  
1212.92.00  – –  Locust beans (carob)  10,0  B3  
1212.93.10  – – –  Suitable for planting  0,0  A  
1212.93.90  – – –  Other  10,0  B3  
1212.94.00  – –  Chicory roots  10,0  B3  
1212.99.00  – –  Other  10,0  B3  
1213.00.00  Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in 
the form of pellets.  10,0  B3  
1214.10.00  –  Lucerne (alfalfa) meal and pellets  0,0  A  
1214.90.00  –  Other  0,0  A  
1301.20.00  –  Gum Arabic  5,0  B3  
1301.90.10  – –  Gum benjamin  5,0  B3  
1301.90.20  – –  Gum damar  5,0  B3  
1301.90.30  – –  Cannabis resins  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/703
 
HS 2012  Description  Base rate (%)  Category  
1301.90.40  – –  Lac  5,0  B3  
1301.90.90  – –  Other  5,0  B3  
1302.11.10  – – –  Pulvis opii  5,0  B10  
1302.11.90  – – –  Other  5,0  B10  
1302.12.00  – –  Of liquorice  5,0  B3  
1302.13.00  – –  Of hops  5,0  B3  
1302.19.20  – – –  Extracts and tinctures of cannabis  5,0  B3  
1302.19.30  – – –  Other medicinal extracts  5,0  B3  
1302.19.40  – – –  Vegetable saps and extracts of pyrethrum or of the roots of plants containing 
rotenone  5,0  B3  
1302.19.50  – – –  Japan (or Chinese) lacquer (natural lacquer)  5,0  B3  
1302.19.90  – – –  Other  5,0  B3  
1302.20.00  –  Pectic substances, pectinates and pectates  5,0  B3  
1302.31.00  – –  Agar-agar  5,0  B3  
1302.32.00  – –  Mucilages and thickeners, whether or not modified, derived from locust beans, 
locust bean seeds or guar seeds  5,0  B3  
1302.39.10  – – –  Carrageenan  5,0  B3  
1302.39.90  – – –  Other  5,0  B3  
1401.10.00  –  Bamboos  5,0  A  
1401.20.11  – – –  Raw  5,0  A  
1401.20.12  – – –  Washed and sulphurised  5,0  A  
1401.20.19  – – –  Other  5,0  A  
1401.20.21  – – –  Not exceeding 12 mm in diameter  5,0  A  
1401.20.29  – – –  Other  5,0  A  
1401.20.30  – –  Split-skin  5,0  A  
1401.20.90  – –  Other  5,0  A  
1401.90.00  –  Other  5,0  A  
1404.20.00  –  Cotton linters  5,0  A  
1404.90.20  – –  Of a kind used primarily in tanning or dyeing  5,0  A  
1404.90.30  – –  Kapok  5,0  A  
1404.90.90  – –  Other  5,0  A  
1501.10.00  –  Lard  10,0  B5  
1501.20.00  –  Other pig fat  10,0  B5  
1501.90.00  –  Other  10,0  B10  
1502.10.10  – –  Edible  10,0  B10  
1502.10.90  – –  Other  10,0  B10EN  L 186/704 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1502.90.10  – –  Edible  10,0  B10  
1502.90.90  – –  Other  10,0  B10  
1503.00.10  –  Lard stearin or oleostearin  15,0  B10  
1503.00.90  –  Other  15,0  B10  
1504.10.20  – –  Solid fractions  5,0  B7  
1504.10.90  – –  Other  5,0  B7  
1504.20.10  – –  Solid fractions  5,0  B7  
1504.20.90  – –  Other  5,0  B7  
1504.30.10  – –  Solid fractions  5,0  B7  
1504.30.90  – –  Other  5,0  B7  
1505.00.10  –  Lanolin  10,0  B7  
1505.00.90  –  Other  10,0  B7  
1506.00.00  Other animal fats and oils and their fractions, whether or not refined, but not 
chemically modified.  5,0  B7  
1507.10.00  –  Crude oil, whether or not degummed  5,0  B10  
1507.90.10  – –  Fractions of unrefined soya-bean oil  5,0  B10  
1507.90.90  – –  Other  15,0  B10  
1508.10.00  –  Crude oil  5,0  B10  
1508.90.10  – –  Fractions of unrefined ground-nut oil  5,0  B10  
1508.90.90  – –  Other  25,0  B10  
1509.10.10  – –  In packings of a net weight not exceeding 30 kg  5,0  B3  
1509.10.90  – –  Other  5,0  B3  
1509.90.11  – – –  In packings of a net weight not exceeding 30 kg  5,0  B3  
1509.90.19  – – –  Other  5,0  B3  
1509.90.91  – – –  In packings of net weight not exceeding 30 kg  20,0  B3  
1509.90.99  – – –  Other  20,0  B3  
1510.00.10  –  Crude oil  5,0  B7  
1510.00.20  –  Fractions of unrefined oil  5,0  B7  
1510.00.90  –  Other  25,0  B10  
1511.10.00  –  Crude oil  5,0  B7  
1511.90.11  – – –  Solid fractions  5,0  B7  
1511.90.19  – – –  Other  5,0  B7  
1511.90.91  – – –  Solid fractions  25,0  B10  
1511.90.92  – – –  Other, in packings of a net weight not exceeding 20 kg  25,0  B10  
1511.90.99  – – –  Other  25,0  B10EN  12.6.2020 Official Journal of the European Union L 186/705
 
HS 2012  Description  Base rate (%)  Category  
1512.11.00  – –  Crude oil  5,0  B10  
1512.19.10  – – –  Fractions of unrefined sunflower-seed oil or safflower oil  5,0  B10  
1512.19.90  – – –  Other  15,0  B10  
1512.21.00  – –  Crude oil, whether or not gossypol has been removed  5,0  B7  
1512.29.10  – – –  Fractions of unrefined cotton-seed oil  5,0  B7  
1512.29.90  – – –  Other  25,0  B10  
1513.11.00  – –  Crude oil  5,0  B7  
1513.19.10  – – –  Fractions of unrefined coconut oil  5,0  B7  
1513.19.90  – – –  Other  25,0  B10  
1513.21.10  – – –  Palm kernel oil  5,0  B10  
1513.21.90  – – –  Other  5,0  B10  
1513.29.11  – – – –  Solid fractions of unrefined palm kernel oil  5,0  B10  
1513.29.12  – – – –  Solid fractions of unrefined babassu oil  5,0  B10  
1513.29.13  – – – –  Other, of unrefined palm kernel oil (palm kernel olein)  5,0  B10  
1513.29.14  – – – –  Other, of unrefined babassu oil  5,0  B10  
1513.29.91  – – – –  Solid fractions of palm kernel oil  25,0  B10  
1513.29.92  – – – –  Solid fractions of babassu oil  25,0  B10  
1513.29.94  – – – –  Palm kernel olein, refined, bleached and deodorized (RBD)  25,0  B10  
1513.29.95  – – – –  Palm kernel oil, RBD  25,0  B10  
1513.29.96  – – – –  Other, palm kernel oil  25,0  B10  
1513.29.97  – – – –  Other, of babassu oil  25,0  B10  
1514.11.00  – –  Crude oil  5,0  B10  
1514.19.10  – – –  Fractions of unrefined oil  5,0  B10  
1514.19.90  – – –  Other  5,0  B10  
1514.91.10  – – –  Other rape or colza oil  5,0  B10  
1514.91.90  – – –  Other  5,0  B10  
1514.99.10  – – –  Fractions of unrefined oil  5,0  B10  
1514.99.91  – – – –  Other rape or colza oil  20,0  B10  
1514.99.99  – – – –  Other  20,0  B10  
1515.11.00  – –  Crude oil  5,0  B7  
1515.19.00  – –  Other  10,0  B10  
1515.21.00  – –  Crude oil  5,0  B7  
1515.29.11  – – – –  Solid fractions  5,0  B10  
1515.29.19  – – – –  Other  5,0  B10  
1515.29.91  – – – –  Solid fractions  20,0  B10EN  L 186/706 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1515.29.99  – – – –  Other  20,0  B10  
1515.30.10  – –  Crude oil  5,0  B10  
1515.30.90  – –  Other  10,0  B10  
1515.50.10  – –  Crude oil  5,0  B10  
1515.50.20  – –  Fractions of unrefined oil  5,0  B10  
1515.50.90  – –  Other  25,0  B10  
1515.90.11  – – –  Crude oil  5,0  B10  
1515.90.12  – – –  Fractions of unrefined oil  5,0  B10  
1515.90.19  – – –  Other  25,0  B10  
1515.90.21  – – –  Crude oil  5,0  B10  
1515.90.22  – – –  Fractions of unrefined oil  5,0  B10  
1515.90.29  – – –  Other  10,0  B10  
1515.90.31  – – –  Crude oil  5,0  B10  
1515.90.32  – – –  Fractions of unrefined oil  5,0  B10  
1515.90.39  – – –  Other  25,0  B10  
1515.90.91  – – –  Crude oil  5,0  B10  
1515.90.92  – – –  Fractions of unrefined oil  5,0  B10  
1515.90.99  – – –  Other  25,0  B10  
1516.10.10  – –  In packings of a net weight of 10 kg or more  22,0  B10  
1516.10.90  – –  Other  22,0  B10  
1516.20.11  – – –  Of soya beans  20,0  B10  
1516.20.12  – – –  Of the fruit of the oil palm, crude  25,0  B10  
1516.20.13  – – –  Of the fruit of the oil palm, other than crude  25,0  B10  
1516.20.14  – – –  Of coconuts  25,0  B10  
1516.20.15  – – –  Of palm kernels, crude  25,0  B10  
1516.20.16  – – –  Of palm kernels, refined, bleached and deodorized (RBD)  25,0  B10  
1516.20.17  – – –  Of ground-nuts  25,0  B10  
1516.20.18  – – –  Of linseed  25,0  B10  
1516.20.19  – – –  Other  25,0  B10  
1516.20.21  – – –  Of ground-nuts, soya beans, fruit of the oil palm, palm kernels or coconuts  25,0  B10  
1516.20.22  – – –  Of linseed  25,0  B10  
1516.20.23  – – –  Of olives  25,0  B10  
1516.20.29  – – –  Other  25,0  B10  
1516.20.51  – – –  Unrefined  25,0  B10  
1516.20.52  – – –  Refined, bleached and deodorised (RBD)  25,0  B10EN  12.6.2020 Official Journal of the European Union L 186/707
 
HS 2012  Description  Base rate (%)  Category  
1516.20.59  – – –  Other  25,0  B10  
1516.20.92  – – –  Of linseed  25,0  B10  
1516.20.93  – – –  Of olives  25,0  B10  
1516.20.94  – – –  Of soya beans  25,0  B10  
1516.20.95  – – –  Hydrogenated castor oil (opal wax)  25,0  B10  
1516.20.96  – – –  Refined, bleached and deodorised (RBD) palm kernel stearin only  25,0  B10  
1516.20.97  – – –  Hydrogenated and refined, bleached and deodorised (RBD) palm kernel stearin or 
olein  25,0  B10  
1516.20.98  – – –  Other, of ground-nuts, palm oil or coconuts  25,0  B10  
1516.20.99  – – –  Other  25,0  B10  
1517.10.00  –  Margarine, excluding liquid margarine  20,0  B10  
1517.90.10  – –  Imitation ghee  30,0  B10  
1517.90.20  – –  Liquid margarine  25,0  B10  
1517.90.30  – –  Of a kind used as mould release preparations  30,0  B10  
1517.90.43  – – –  Shortening  20,0  B10  
1517.90.44  – – –  Imitation lard  25,0  B10  
1517.90.50  – – –  Solid mixtures or preparations  30,0  B10  
1517.90.61  – – – –  In which ground-nut oil predominates  30,0  B10  
1517.90.62  – – – –  In which crude palm oil predominates  30,0  B10  
1517.90.63  – – – –  In which other palm oil predominates, in packings of a net weight of less 
than 20 kg  30,0  B10  
1517.90.64  – – – –  In which other palm oil predominates, in packings of a net weight of 20 kg or 
more  30,0  B10  
1517.90.65  – – – –  In which palm kernel oil predominates  30,0  B10  
1517.90.66  – – – –  In which palm kernel olein predominates  30,0  B10  
1517.90.67  – – – –  In which soya-bean oil predominates  30,0  B10  
1517.90.68  – – – –  In which illipe nut oil predominates  30,0  B10  
1517.90.69  – – – –  Other  30,0  B10  
1517.90.90  – –  Other  30,0  B10  
1518.00.12  – –  Animal fats and oils  5,0  B10  
1518.00.14  – –  Ground-nut, soya-bean, palm or coconut oil  5,0  B10  
1518.00.15  – –  Linseed oil and its fractions  5,0  B10  
1518.00.16  – –  Olive oil and its fractions  5,0  B10  
1518.00.19  – –  Other  5,0  B10  
1518.00.20  –  Inedible mixtures or preparations of animal fats or oils or of fractions of different 
fats or oils  5,0  B10  
1518.00.31  – –  Of the fruit of the oil palm or of palm kernels  5,0  B10EN  L 186/708 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1518.00.33  – –  Of linseed  5,0  B10  
1518.00.34  – –  Of olives  5,0  B7  
1518.00.35  – –  Of ground-nuts  5,0  B10  
1518.00.36  – –  Of soya beans or coconuts  5,0  B10  
1518.00.37  – –  Of cotton seeds  5,0  B10  
1518.00.39  – –  Other  5,0  B10  
1518.00.60  –  Inedible mixtures or preparations of animal fats or oils or of fractions thereof and 
vegetable fats or oils or fractions thereof  5,0  B7  
1520.00.10  –  Crude glycerol  3,0  B3  
1520.00.90  –  Other  3,0  B3  
1521.10.00  –  Vegetable waxes  3,0  B3  
1521.90.10  – –  Beeswax and other insect waxes  3,0  B3  
1521.90.20  – –  Spermaceti  3,0  B3  
1522.00.10  –  Degras  3,0  B3  
1522.00.90  –  Other  3,0  B3  
1601.00.10  –  In airtight containers  22,0  B10  
1601.00.90  –  Other  22,0  B10  
1602.10.10  – –  Containing pork, in airtight containers  30,0  B9  
1602.10.90  – –  Other  30,0  B10  
1602.20.00  –  Of liver of any animal  30,0  B10  
1602.31.10  – – –  In airtight containers  22,0  B10  
1602.31.91  – – – –  Mechanically deboned or separated meat  22,0  B10  
1602.31.99  – – – –  Other  22,0  B10  
1602.32.10  – – –  Chicken curry, in airtight containers  40,0  B10  
1602.32.90  – – –  Other  22,0  B10  
1602.39.00  – –  Other  22,0  B10  
1602.41.10  – – –  In airtight containers  22,0  B9  
1602.41.90  – – –  Other  22,0  B9  
1602.42.10  – – –  In airtight containers  22,0  B9  
1602.42.90  – – –  Other  22,0  B9  
1602.49.11  – – – –  In airtight containers  22,0  B9  
1602.49.19  – – – –  Other  22,0  B9  
1602.49.91  – – – –  In airtight containers  22,0  B9  
1602.49.99  – – – –  Other  22,0  B9  
1602.50.00  –  Of bovine animals  35,0  B10EN  12.6.2020 Official Journal of the European Union L 186/709
 
HS 2012  Description  Base rate (%)  Category  
1602.90.10  – –  Mutton curry, in airtight containers  35,0  B7  
1602.90.90  – –  Other  35,0  B7  
1603.00.10  –  Of chicken, with herbs  30,0  B10  
1603.00.20  –  Of chicken, without herbs  30,0  B10  
1603.00.30  –  Other, with herbs  30,0  B10  
1603.00.90  –  Other  30,0  B10  
1604.11.10  – – –  In airtight containers  30,0  B7  
1604.11.90  – – –  Other  30,0  B7  
1604.12.10  – – –  In airtight containers  32,0  B7  
1604.12.90  – – –  Other  32,0  B7  
1604.13.11  – – – –  In airtight containers  30,0  B7  
1604.13.19  – – – –  Other  30,0  B7  
1604.13.91  – – – –  In airtight containers  30,0  B7  
1604.13.99  – – – –  Other  30,0  B7  
1604.14.11  – – – –  Tunas  30,0  B7  
1604.14.19  – – – –  Other  30,0  B7  
1604.14.90  – – –  Other  30,0  B7  
1604.15.10  – – –  In airtight containers  30,0  B7  
1604.15.90  – – –  Other  30,0  B7  
1604.16.10  – – –  In airtight containers  35,0  B7  
1604.16.90  – – –  Other  35,0  B7  
1604.17.10  – – –  In airtight containers  30,0  B7  
1604.17.90  – – –  Other  30,0  B7  
1604.19.20  – – –  Horse mackerel, in airtight containers  30,0  B7  
1604.19.30  – – –  Other, in airtight containers  30,0  B7  
1604.19.90  – – –  Other  30,0  B7  
1604.20.11  – – –  In airtight containers  20,0  B5  
1604.20.19  – – –  Other  20,0  B5  
1604.20.21  – – –  In airtight containers  30,0  B5  
1604.20.29  – – –  Other  30,0  B7  
1604.20.91  – – –  In airtight containers  30,0  B5  
1604.20.93  – – –  Frozen minced fish, boiled or steamed  30,0  B7  
1604.20.99  – – –  Other  30,0  B7  
1604.31.00  – –  Caviar  35,0  B7  
1604.32.00  – –  Caviar substitutes  35,0  B7EN  L 186/710 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1605.10.10  – –  In airtight containers  35,0  B7  
1605.10.90  – –  Other  35,0  B7  
1605.21.10  – – –  Shrimp paste  30,0  B7  
1605.21.90  – – –  Other  30,0  B7  
1605.29.10  – – –  Shrimp paste  30,0  B7  
1605.29.90  – – –  Other  30,0  B7  
1605.30.00  –  Lobster  35,0  B7  
1605.40.00  –  Other crustaceans  35,0  B7  
1605.51.00  – –  Oysters  25,0  B7  
1605.52.00  – –  Scallops, including queen scallops  25,0  B7  
1605.53.00  – –  Mussels  25,0  B7  
1605.54.00  – –  Cuttle fish and squid  25,0  B7  
1605.55.00  – –  Octopus  25,0  B7  
1605.56.00  – –  Clams, cockles and arkshells  25,0  B7  
1605.57.00  – –  Abalone  25,0  B7  
1605.58.00  – –  Snails, other than sea snails  25,0  B7  
1605.59.00  – –  Other  25,0  B7  
1605.61.00  – –  Sea cucumbers  25,0  B7  
1605.62.00  – –  Sea urchins  25,0  B7  
1605.63.00  – –  Jellyfish  25,0  B7  
1605.69.00  – –  Other  25,0  B7  
1701.12.00  – –  Beet sugar  15,0  B10-in 
quota  
1701.13.00  – –  Cane sugar specified in Subheading Note 2 to this Chapter  15,0  B10-in 
quota  
1701.14.00  – –  Other cane sugar  15,0  B10-in 
quota  
1701.91.00  – –  Containing added flavouring or colouring matter  15,0  B10-in 
quota  
1701.99.11  – – – –  White  15,0  B10-in 
quota  
1701.99.19  – – – –  Other  15,0  B10-in 
quota  
1701.99.90  – – –  Other  15,0  B10-in 
quota  
1702.11.00  – –  Containing by weight 99 % or more lactose, expressed as anhydrous lactose, 
calculated on the dry matter  0,0  A  
1702.19.00  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/711
 
HS 2012  Description  Base rate (%)  Category  
1702.20.00  –  Maple sugar and maple syrup  3,0  B10  
1702.30.10  – –  Glucose  10,0  B10  
1702.30.20  – –  Glucose syrup  10,0  B10  
1702.40.00  –  Glucose and glucose syrup, containing in the dry state at least 20 % but less 
than 50 % by weight of fructose, excluding invert sugar  10,0  B10  
1702.50.00  –  Chemically pure fructose  3,0  B10  
1702.60.10  – –  Fructose  3,0  B10  
1702.60.20  – –  Fructose syrup  3,0  B10  
1702.90.11  – – –  Chemically pure maltose  5,0  B10  
1702.90.19  – – –  Other  5,0  B10  
1702.90.20  – –  Artificial honey, whether or not mixed with natural honey  10,0  B10  
1702.90.30  – –  Flavoured or coloured sugars (excluding maltose)  5,0  B10  
1702.90.40  – –  Caramel  5,0  B10  
1702.90.91  – – –  Syrups  5,0  B10  
1702.90.99  – – –  Other  5,0  B10  
1703.10.10  – –  Containing added flavouring or colouring matter  10,0  B10  
1703.10.90  – –  Other  10,0  B10  
1703.90.10  – –  Containing added flavouring or colouring matter  10,0  B10  
1703.90.90  – –  Other  10,0  B10  
1704.10.00  –  Chewing gum, whether or not sugar-coated  25,0  B7  
1704.90.10  – –  Medicated pastilles and drops  20,0  B7  
1704.90.20  – –  White chocolate  20,0  B7  
1704.90.91  – – –  Soft, containing gelatin  15,0  B7  
1704.90.99  – – –  Other  15,0  B7  
1801.00.00  Cocoa beans, whole or broken, raw or roasted.  10,0  B7  
1802.00.00  Cocoa shells, husks, skins and other cocoa waste.  10,0  B7  
1803.10.00  –  Not defatted  10,0  B7  
1803.20.00  –  Wholly or partly defatted  10,0  B7  
1804.00.00  Cocoa butter, fat and oil.  10,0  B7  
1805.00.00  Cocoa powder, not containing added sugar or other sweetening matter.  20,0  B7  
1806.10.00  –  Cocoa powder, containing added sugar or other sweetening matter  20,0  B7  
1806.20.10  – –  Chocolate confectionery in blocks, slabs or bars  20,0  B7  
1806.20.90  – –  Other  18,0  B7  
1806.31.10  – – –  Chocolate confectionery  12,0  B5  
1806.31.90  – – –  Other  30,0  B7EN  L 186/712 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
1806.32.10  – – –  Chocolate confectionery  20,0  B5  
1806.32.90  – – –  Other  30,0  B7  
1806.90.10  – –  Chocolate confectionery in tablets or pastilles  12,0  B5  
1806.90.30  – –  Food preparations of flour, meal, starch or malt extract, containing 40 % or more 
but less than 50 % by weight of cocoa  25,0  B7  
1806.90.40  – –  Food preparations of goods of headings 04.01 to 04.04, containing 5 % or more 
but less than 10 % by weight of cocoa, specially prepared for infant use, not put 
up for retail sale  25,0  B7  
1806.90.90  – –  Other  20,0  B5  
1901.10.10  – –  Of malt extract  10,0  B7  
1901.10.20  – –  Of goods of headings 04.01 to 04.04  10,0  B5  
1901.10.30  – –  Of soya-bean powder  20,0  B7  
1901.10.91  – – –  Medical foods  10,0  B7  
1901.10.99  – – –  Other  10,0  B7  
1901.20.10  – –  Of flour, groats, meal, starch or malt extract, not containing cocoa  15,0  B7  
1901.20.20  – –  Of flour, groats, meal, starch or malt extract, containing cocoa  15,0  B7  
1901.20.30  – –  Other, not containing cocoa  15,0  B7  
1901.20.40  – –  Other, containing cocoa  15,0  B7  
1901.90.11  – – –  Medical foods  10,0  B7  
1901.90.19  – – –  Other  10,0  B7  
1901.90.20  – –  Malt extract  10,0  B7  
1901.90.31  – – –  Filled milk  10,0  B5  
1901.90.32  – – –  Other, containing cocoa powder  10,0  B5  
1901.90.39  – – –  Other  10,0  B5  
1901.90.41  – – –  In powder form  20,0  B7  
1901.90.49  – – –  In other forms  20,0  B7  
1901.90.91  – – –  Medical foods  10,0  B5  
1901.90.99  – – –  Other  15,0  B7  
1902.11.00  – –  Containing eggs  38,0  B7  
1902.19.20  – – –  Rice vermicelli (bee hoon)  38,0  B7  
1902.19.30  – – –  Transparent vermicelli  20,0  B7  
1902.19.40  – – –  Noodles  20,0  B7  
1902.19.90  – – –  Other  20,0  B7  
1902.20.10  – –  Stuffed with meat or meat offal  38,0  B7  
1902.20.30  – –  Stuffed with fish, crustaceans or molluscs  38,0  B7  
1902.20.90  – –  Other  38,0  B7EN  12.6.2020 Official Journal of the European Union L 186/713
 
HS 2012  Description  Base rate (%)  Category  
1902.30.20  – –  Instant rice vermicelli  35,0  B7  
1902.30.30  – –  Transparent vermicelli  35,0  B7  
1902.30.40  – –  Other instant noodles  30,0  B7  
1902.30.90  – –  Other  35,0  B7  
1902.40.00  –  Couscous  38,0  B7  
1903.00.00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 
pearls, siftings or in similar forms.  40,0  B7  
1904.10.10  – –  Containing cocoa  15,0  B7  
1904.10.90  – –  Other  15,0  B7  
1904.20.10  – –  Prepared foods obtained from unroasted cereal flakes  35,0  B7  
1904.20.90  – –  Other  35,0  B7  
1904.30.00  –  Bulgur wheat  35,0  B7  
1904.90.10  – –  Rice preparations, including pre-cooked rice  35,0  B7  
1904.90.90  – –  Other  20,0  B7  
1905.10.00  –  Crispbread  40,0  B5  
1905.20.00  –  Gingerbread and the like  40,0  B5  
1905.31.10  – – –  Not containing cocoa  15,0  B5  
1905.31.20  – – –  Containing cocoa  15,0  B5  
1905.32.00  – –  Waffles and wafers  35,0  B5  
1905.40.10  – –  Not containing added sugar, honey, eggs, fats, cheese or fruit  40,0  B5  
1905.40.90  – –  Other  40,0  B5  
1905.90.10  – –  Unsweetened teething biscuits  20,0  B5  
1905.90.20  – –  Other unsweetened biscuits  20,0  B5  
1905.90.30  – –  Cakes  30,0  B5  
1905.90.40  – –  Pastries  30,0  B5  
1905.90.50  – –  Flourless bakers' wares  30,0  B5  
1905.90.60  – –  Empty cachets and similar products of a kind suitable for pharmaceutical use  10,0  B5  
1905.90.70  – –  Communion wafers, sealing wafers, rice paper and similar products  30,0  B5  
1905.90.80  – –  Other crisp savoury food products  20,0  B5  
1905.90.90  – –  Other  20,0  B5  
2001.10.00  –  Cucumbers and gherkins  40,0  B7  
2001.90.10  – –  Onions  35,0  B7  
2001.90.90  – –  Other  35,0  B7  
2002.10.10  – –  Cooked otherwise than by steaming or boiling in water  30,0  B7  
2002.10.90  – –  Other  30,0  B7EN  L 186/714 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2002.90.10  – –  Tomato paste  20,0  B5  
2002.90.20  – –  Tomato powder  20,0  B5  
2002.90.90  – –  Other  20,0  B5  
2003.10.00  –  Mushrooms of the genus  Agaricus  40,0  B7  
2003.90.10  – –  Truffles  40,0  B7  
2003.90.90  – –  Other  40,0  B7  
2004.10.00  –  Potatoes  15,0  B5  
2004.90.10  – –  For infant use  40,0  B7  
2004.90.90  – –  Other  40,0  B7  
2005.10.10  – –  In airtight containers  40,0  B7  
2005.10.90  – –  Other  40,0  B7  
2005.20.11  – – –  In airtight containers  18,0  B7  
2005.20.19  – – –  Other  18,0  B7  
2005.20.91  – – –  In airtight containers  35,0  B7  
2005.20.99  – – –  Other  35,0  B7  
2005.40.00  –  Peas ( Pisum sativum ) 35,0  B7  
2005.51.00  – –  Beans, shelled  35,0  B7  
2005.59.10  – – –  In airtight containers  35,0  B7  
2005.59.90  – – –  Other  35,0  B7  
2005.60.00  –  Asparagus  30,0  B7  
2005.70.00  –  Olives  25,0  B5  
2005.80.00  –  Sweet corn ( Zea mays  var.  saccharata ) 40,0  B7  
2005.91.00  – –  Bamboo shoots  32,0  B7  
2005.99.10  – – –  In airtight containers  32,0  B5  
2005.99.90  – – –  Other  32,0  B5  
2006.00.00  Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, 
glace or crystallised).  35,0  B7  
2007.10.00  –  Homogenised preparations  35,0  B5  
2007.91.00  – –  Citrus fruit  35,0  B7  
2007.99.10  – – –  Fruit pastes other than of mangoes, pineapples or strawberries  40,0  B7  
2007.99.90  – – –  Other  40,0  B5  
2008.11.10  – – –  Roasted  30,0  B7  
2008.11.20  – – –  Peanut butter  18,0  B7  
2008.11.90  – – –  Other  20,0  B7  
2008.19.10  – – –  Cashew nuts  35,0  B7EN  12.6.2020 Official Journal of the European Union L 186/715
 
HS 2012  Description  Base rate (%)  Category  
2008.19.90  – – –  Other  18,0  B7  
2008.20.00  –  Pineapples  40,0  B7  
2008.30.10  – –  Containing added sugar or other sweetening matter or spirit  40,0  B7  
2008.30.90  – –  Other  40,0  B7  
2008.40.10  – –  Containing added sugar or other sweetening matter or spirit  35,0  B7  
2008.40.90  – –  Other  35,0  B7  
2008.50.10  – –  Containing added sugar or other sweetening matter or spirit  40,0  B7  
2008.50.90  – –  Other  40,0  B7  
2008.60.10  – –  Containing added sugar or other sweetening matter or spirit  40,0  B7  
2008.60.90  – –  Other  40,0  B7  
2008.70.10  – –  Containing added sugar or other sweetening matter or spirit  35,0  B7  
2008.70.90  – –  Other  35,0  B7  
2008.80.10  – –  Containing added sugar or other sweetening matter or spirit  35,0  B7  
2008.80.90  – –  Other  35,0  B7  
2008.91.00  – –  Palm hearts  40,0  B7  
2008.93.00  – –  Cranberries ( Vaccinium macrocarpon , Vaccinium oxycoccos , Vaccinium vitis -idaea ) 30,0  B7  
2008.97.10  – – –  Of stems, roots and other edible parts of plants, not including fruits or nuts  30,0  B7  
2008.97.20  – – –  Other, containing added sugar or other sweetening matter or spirit  30,0  B7  
2008.97.90  – – –  Other  30,0  B7  
2008.99.10  – – –  Lychees  40,0  B7  
2008.99.20  – – –  Longans  40,0  B7  
2008.99.30  – – –  Of stems, roots and other edible parts of plants, not including fruits or nuts  40,0  B7  
2008.99.40  – – –  Other, containing added sugar or other sweetening matter or spirit  30,0  B7  
2008.99.90  – – –  Other  30,0  B7  
2009.11.00  – –  Frozen  20,0  B5  
2009.12.00  – –  Not frozen, of a Brix value not exceeding 20  30,0  B7  
2009.19.00  – –  Other  30,0  B5  
2009.21.00  – –  Of a Brix value not exceeding 20  35,0  B7  
2009.29.00  – –  Other  35,0  B7  
2009.31.00  – –  Of a Brix value not exceeding 20  35,0  B7  
2009.39.00  – –  Other  35,0  B7  
2009.41.00  – –  Of a Brix value not exceeding 20  35,0  B7  
2009.49.00  – –  Other  35,0  B7  
2009.50.00  –  Tomato juice  35,0  B5  
2009.61.00  – –  Of a Brix value not exceeding 30  35,0  B7EN  L 186/716 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2009.69.00  – –  Other  30,0  B5  
2009.71.00  – –  Of a Brix value not exceeding 20  30,0  B7  
2009.79.00  – –  Other  25,0  B7  
2009.81.10  – – –  For infant use  25,0  B7  
2009.81.90  – – –  Other  25,0  B7  
2009.89.10  – – –  Blackcurrant juice  25,0  B7  
2009.89.91  – – – –  For infant use  25,0  B5  
2009.89.99  – – – –  Other  25,0  B5  
2009.90.10  – –  For infant use  25,0  B5  
2009.90.90  – –  Other  25,0  B5  
2101.11.10  – – –  Instant coffee  40,0  B10  
2101.11.90  – – –  Other  40,0  B10  
2101.12.10  – – –  Mixtures in paste form with a basis of ground roasted coffee, containing vegetable 
fats  40,0  B10  
2101.12.90  – – –  Other  40,0  B10  
2101.20.10  – –  Tea preparations consisting of a mixture of tea, milk powder and sugar  40,0  B7  
2101.20.90  – –  Other  40,0  B7  
2101.30.00  –  Roasted chicory and other roasted coffee substitutes, and extracts, essences and 
concentrates thereof  40,0  B7  
2102.10.00  –  Active yeasts  10,0  B7  
2102.20.00  –  Inactive yeasts; other single-cell micro-organisms, dead  5,0  B7  
2102.30.00  –  Prepared baking powders  5,0  B7  
2103.10.00  –  Soya sauce  32,0  B7  
2103.20.00  –  Tomato ketchup and other tomato sauces  35,0  B7  
2103.30.00  –  Mustard flour and meal and prepared mustard  35,0  B7  
2103.90.10  – –  Chili sauce  30,0  B7  
2103.90.30  – –  Fish sauce  32,0  B7  
2103.90.40  – –  Other mixed condiments and mixed seasonings, including belachan (blachan)  30,0  B7  
2103.90.90  – –  Other  20,0  B7  
2104.10.11  – – –  For infant use  40,0  B7  
2104.10.19  – – –  Other  40,0  B7  
2104.10.91  – – –  For infant use  40,0  B7  
2104.10.99  – – –  Other  40,0  B7  
2104.20.11  – – –  For infant use  40,0  B7  
2104.20.19  – – –  Other  40,0  B7  
2104.20.91  – – –  For infant use  40,0  B7EN  12.6.2020 Official Journal of the European Union L 186/717
 
HS 2012  Description  Base rate (%)  Category  
2104.20.99  – – –  Other  40,0  B7  
2105.00.00  Ice cream and other edible ice, whether or not containing cocoa.  20,0  B7  
2106.10.00  –  Protein concentrates and textured protein substances  5,0  B5  
2106.90.10  – –  Dried bean curd and bean curd sticks  25,0  B7  
2106.90.20  – –  Flavoured or coloured syrups  20,0  B7  
2106.90.30  – –  Non-dairy creamer  20,0  B7  
2106.90.41  – – –  In powder form  15,0  B7  
2106.90.49  – – –  Other  15,0  B7  
2106.90.51  – – –  Preparations of a kind used as raw material for the manufacture of composite 
concentrates  15,0  B7  
2106.90.52  – – –  Composite concentrates for simple dilution with water to make beverages  15,0  B7  
2106.90.53  – – –  Ginseng based products  15,0  B7  
2106.90.59  – – –  Other  15,0  B7  
2106.90.61  – – – –  Of a kind used for the manufacture of alcoholic beverages, in liquid form  20,0  B7  
2106.90.62  – – – –  Of a kind used for the manufacture of alcoholic beverages, in other forms  20,0  B7  
2106.90.64  – – – –  Of a kind used for the manufacture of alcoholic beverages, in liquid form  20,0  B7  
2106.90.65  – – – –  Of a kind used for the manufacture of alcoholic beverages, in other forms  20,0  B7  
2106.90.66  – – –  Other, of kind used for the manufacture of alcoholic beverages, in liquid form  15,0  B7  
2106.90.67  – – –  Other, of kind used for the manufacture of alcoholic beverages, in other forms  15,0  B7  
2106.90.69  – – –  Other  15,0  B7  
2106.90.70  – –  Food supplements  15,0  B5  
2106.90.80  – –  Fortificant premixes  15,0  B5  
2106.90.91  – – –  Other mixtures of chemicals with foodstuffs or other substances with nutritive 
value, of a kind used for food processing  15,0  B5  
2106.90.92  – – –  Ginseng based preparations  15,0  B7  
2106.90.93  – – –  Food preparations for lactase deficient infants  15,0  B7  
2106.90.94  – – –  Other food preparations for infant use  15,0  B7  
2106.90.95  – – –  Seri kaya  15,0  B7  
2106.90.96  – – –  Other medical foods  10,0  B7  
2106.90.98  – – –  Other flavouring preparations  5,0  B5  
2106.90.99  – – –  Other  15,0  B5  
2201.10.00  –  Mineral waters and aerated waters  35,0  B7  
2201.90.10  – –  Ice and snow  40,0  B7  
2201.90.90  – –  Other  40,0  B7  
2202.10.10  – –  Sparkling mineral waters or aerated waters, flavoured  35,0  B7  
2202.10.90  – –  Other  35,0  B7EN  L 186/718 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2202.90.10  – –  Flavoured UHT milk drinks  30,0  B7  
2202.90.20  – –  Soya milk drinks  30,0  B7  
2202.90.30  – –  Other non-aerated beverages ready for immediate consumption without dilution  30,0  B7  
2202.90.90  – –  Other  20,0  B7  
2203.00.10  –  Stout or porter  35,0  B10*  
2203.00.90  –  Other, including ale  35,0  B10*  
2204.10.00  –  Sparkling wine  50,0  B7  
2204.21.11  – – – –  Of an alcoholic strength by volume not exceeding 15 % vol  50,0  B7  
2204.21.13  – – – –  Of an alcoholic strength by volume exceeding 15 % vol but not exceeding 
23 % vol  50,0  B7  
2204.21.14  – – – –  Of an alcoholic strength by volume exceeding 23 % vol  50,0  B7  
2204.21.21  – – – –  Of an alcoholic strength by volume not exceeding 15 % vol  50,0  B7  
2204.21.22  – – – –  Of an alcoholic strength by volume exceeding 15 % vol  50,0  B7  
2204.29.11  – – – –  Of an alcoholic strength by volume not exceeding 15 % vol  50,0  B7  
2204.29.13  – – – –  Of an alcoholic strength by volume exceeding 15 % vol but not exceeding 
23 % vol  50,0  B7  
2204.29.14  – – – –  Of an alcoholic strength by volume exceeding 23 % vol  50,0  B7  
2204.29.21  – – – –  Of an alcoholic strength by volume not exceeding 15 % vol  50,0  B7  
2204.29.22  – – – –  Of an alcoholic strength by volume exceeding 15 % vol  50,0  B7  
2204.30.10  – –  Of an alcoholic strength by volume not exceeding 15 % vol  55,0  B7  
2204.30.20  – –  Of an alcoholic strength by volume exceeding 15 % vol  55,0  B7  
2205.10.10  – –  Of an alcoholic strength by volume not exceeding 15 % vol  55,0  B7  
2205.10.20  – –  Of an alcoholic strength by volume exceeding 15 % vol  55,0  B7  
2205.90.10  – –  Of an alcoholic strength by volume not exceeding 15 % vol  55,0  B7  
2205.90.20  – –  Of an alcoholic strength by volume exceeding 15 % vol  55,0  B7  
2206.00.10  –  Cider or perry  55,0  B7  
2206.00.20  –  Sake  55,0  B7  
2206.00.30  –  Toddy  55,0  B7  
2206.00.40  –  Shandy  55,0  B7  
2206.00.91  – –  Other rice wine (including medicated rice wine)  55,0  B7  
2206.00.99  – –  Other  55,0  B7  
2207.10.00  –  Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher  40,0  B10  
2207.20.11  – – –  Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol  20,0  B10  
2207.20.19  – – –  Other  20,0  B10  
2207.20.90  – –  Other  40,0  B10  
2208.20.50  – –  Brandy  48,0  B7EN  12.6.2020 Official Journal of the European Union L 186/719
 
HS 2012  Description  Base rate (%)  Category  
2208.20.90  – –  Other  48,0  B7  
2208.30.00  –  Whiskies  48,0  B7  
2208.40.00  –  Rum and other spirits obtained by distilling fermented sugar-cane products  48,0  B7  
2208.50.00  –  Gin and Geneva  48,0  B7  
2208.60.00  –  Vodka  48,0  B7  
2208.70.00  –  Liqueurs and cordials  48,0  B7  
2208.90.10  – –  Medicated samsu of an alcoholic strength by volume not exceeding 40 % vol  48,0  B7  
2208.90.20  – –  Medicated samsu of an alcoholic strength by volume exceeding 40 % vol  48,0  B7  
2208.90.30  – –  Other samsu of an alcoholic strength by volume not exceeding 40 % vol  48,0  B7  
2208.90.40  – –  Other samsu of an alcoholic strength by volume exceeding 40 % vol  48,0  B7  
2208.90.50  – –  Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40 % 
vol  48,0  B7  
2208.90.60  – –  Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40 % vol  48,0  B7  
2208.90.70  – –  Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol  48,0  B7  
2208.90.80  – –  Bitters and similar beverages of an alcoholic strength exceeding 57 % vol  48,0  B7  
2208.90.90  – –  Other  48,0  B7  
2209.00.00  Vinegar and substitutes for vinegar obtained from acetic acid.  20,0  B7  
2301.10.00  –  Flours, meals and pellets, of meat or meat offal; greaves  0,0  A  
2301.20.10  – –  Of fish, with a protein content of less than 60 % by weight  0,0  A  
2301.20.20  – –  Of fish, with a protein content of 60 % or more by weight  0,0  A  
2301.20.90  – –  Other  0,0  A  
2302.10.00  –  Of maize (corn)  0,0  A  
2302.30.00  –  Of wheat  0,0  A  
2302.40.10  – –  Of rice  0,0  A  
2302.40.90  – –  Other  0,0  A  
2302.50.00  –  Of leguminous plants  0,0  A  
2303.10.10  – –  Of manioc (cassava) or sago  0,0  A  
2303.10.90  – –  Other  0,0  A  
2303.20.00  –  Beet-pulp, bagasse and other waste of sugar manufacture  0,0  A  
2303.30.00  –  Brewing or distilling dregs and waste  0,0  A  
2304.00.10  –  Defatted soya bean flour, fit for human consumption  0,0  A  
2304.00.90  –  Other  0,0  A  
2305.00.00  Oil-cake and other solid residues, whether or not ground or in the form of pellets, 
resulting from the extraction of ground-nut oil.  0,0  A  
2306.10.00  –  Of cotton seeds  0,0  A  
2306.20.00  –  Of linseed  0,0  AEN  L 186/720 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2306.30.00  –  Of sunflower seeds  0,0  A  
2306.41.10  – – –  Of low erucic acid rape seeds  0,0  A  
2306.41.20  – – –  Of low erucic acid colza seeds  0,0  A  
2306.49.10  – – –  Of other rape seeds  0,0  A  
2306.49.20  – – –  Of other colza seeds  0,0  A  
2306.50.00  –  Of coconut or copra  0,0  A  
2306.60.00  –  Of palm nuts or kernels  0,0  A  
2306.90.10  – –  Of maize (corn) germ  0,0  A  
2306.90.90  – –  Other  0,0  A  
2307.00.00  Wine lees; argol.  0,0  A  
2308.00.00  Vegetable materials and vegetable waste, vegetable residues and by-products, whether 
or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified 
or included.  0,0  A  
2309.10.10  – –  Containing meat  7,0  B3  
2309.10.90  – –  Other  7,0  B3  
2309.90.11  – – –  Of a kind suitable for poultry  3,0  B3  
2309.90.12  – – –  Of a kind suitable for swine  3,0  B3  
2309.90.13  – – –  Of a kind suitable for prawns  0,0  A  
2309.90.14  – – –  Of a kind suitable for primates  0,0  A  
2309.90.19  – – –  Other  0,0  A  
2309.90.20  – –  Premixes, feed supplements or feed additives  0,0  A  
2309.90.30  – –  Other, containing meat  0,0  A  
2309.90.90  – –  Other  0,0  A  
2401.10.10  – –  Virginia type, flue-cured  30,0  B10-in 
quota  
2401.10.20  – –  Virginia type, other than flue-cured  30,0  B10-in 
quota  
2401.10.40  – –  Burley type  30,0  B10-in 
quota  
2401.10.50  – –  Other, flue-cured  30,0  B10-in 
quota  
2401.10.90  – –  Other  30,0  B10-in 
quota  
2401.20.10  – –  Virginia type, flue-cured  30,0  B10-in 
quota  
2401.20.20  – –  Virginia type, other than flue-cured  30,0  B10-in 
quota  
2401.20.30  – –  Oriental type  30,0  B10-in 
quotaEN  12.6.2020 Official Journal of the European Union L 186/721
 
HS 2012  Description  Base rate (%)  Category  
2401.20.40  – –  Burley type  30,0  B10-in 
quota  
2401.20.50  – –  Other, flue-cured  30,0  B10-in 
quota  
2401.20.90  – –  Other  30,0  B10-in 
quota  
2401.30.10  – –  Tobacco stems  15,0  B10-in 
quota  
2401.30.90  – –  Other  30,0  B10-in 
quota  
2402.10.00  –  Cigars, cheroots and cigarillos, containing tobacco  100,0  B15  
2402.20.10  – –  Beedies  135,0  B15  
2402.20.20  – –  Clove cigarettes  135,0  B15  
2402.20.90  – –  Other  135,0  B15  
2402.90.10  – –  Cigars, cheroots and cigarillos of tobacco substitutes  135,0  B15  
2402.90.20  – –  Cigarettes of tobacco substitutes  135,0  B15  
2403.11.00  – –  Water pipe tobacco specified in Subheading Note 1 to this Chapter  30,0  B15  
2403.19.11  – – – –  Ang Hoon  50,0  B15  
2403.19.19  – – – –  Other  30,0  B15  
2403.19.20  – – –  Other manufactured tobacco for the manufacture of cigarettes  30,0  B15  
2403.19.90  – – –  Other  30,0  B15  
2403.91.10  – – –  Packed for retail sale  50,0  B15  
2403.91.90  – – –  Other  50,0  B15  
2403.99.10  – – –  Tobacco extracts and essences  30,0  B15  
2403.99.30  – – –  Manufactured tobacco substitutes  30,0  B15  
2403.99.40  – – –  Snuff, whether or not dry  50,0  B15  
2403.99.50  – – –  Chewing and sucking tobacco  50,0  B15  
2403.99.90  – – –  Other  50,0  B15  
2501.00.10  –  Table salt  30,0  B10-in 
quota  
2501.00.20  –  Rock salt  30,0  B10-in 
quota  
2501.00.50  –  Sea water  15,0  B10-in 
quota  
2501.00.90  –  Other  10,0  B10-in 
quota  
2502.00.00  Unroasted iron pyrites.  0,0  A  
2503.00.00  Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal 
sulphur.  0,0  AEN  L 186/722 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2504.10.00  –  In powder or in flakes  5,0  B3  
2504.90.00  –  Other  5,0  B3  
2505.10.00  –  Silica sands and quartz sands  0,0  A  
2505.90.00  –  Other  0,0  A  
2506.10.00  –  Quartz  5,0  B3  
2506.20.00  –  Quartzite  5,0  B3  
2507.00.00  Kaolin and other kaolinic clays, whether or not calcined.  0,0  A  
2508.10.00  –  Bentonite  3,0  A  
2508.30.00  –  Fire-clay  3,0  A  
2508.40.10  – –  Fuller's earth  3,0  A  
2508.40.90  – –  Other  3,0  A  
2508.50.00  –  Andalusite, kyanite and sillimanite  3,0  A  
2508.60.00  –  Mullite  3,0  A  
2508.70.00  –  Chamotte or dinas earths  3,0  A  
2509.00.00  Chalk.  0,0  A  
2510.10.10  – –  Apatite  0,0  A  
2510.10.90  – –  Other  0,0  A  
2510.20.10  – –  Apatite  0,0  A  
2510.20.90  – –  Other  0,0  A  
2511.10.00  –  Natural barium sulphate (barytes)  3,0  A  
2511.20.00  –  Natural barium carbonate (witherite)  3,0  A  
2512.00.00  Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar 
siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.  0,0  A  
2513.10.00  –  Pumice stone  3,0  A  
2513.20.00  –  Emery, natural corundum, natural garnet and other natural abrasives  3,0  A  
2514.00.00  Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape.  0,0  A  
2515.11.00  – –  Crude or roughly trimmed  0,0  A  
2515.12.10  – – –  Blocks  0,0  A  
2515.12.20  – – –  Slabs  0,0  A  
2515.20.00  –  Ecaussine and other calcareous monumental or building stone; alabaster  0,0  A  
2516.11.00  – –  Crude or roughly trimmed  0,0  A  
2516.12.10  – – –  Blocks  0,0  A  
2516.12.20  – – –  Slabs  0,0  A  
2516.20.10  – –  Crude or roughly trimmed  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/723
 
HS 2012  Description  Base rate (%)  Category  
2516.20.20  – –  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including 
square) shape  0,0  A  
2516.90.00  –  Other monumental or building stone  0,0  A  
2517.10.00  –  Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete 
aggregates, for road metalling or for railway or other ballast, shingle and flint, 
whether or not heat-treated  0,0  A  
2517.20.00  –  Macadam of slag, dross or similar industrial waste, whether or not incorporating the 
materials cited in subheading 2517.10  0,0  A  
2517.30.00  –  Tarred macadam  0,0  A  
2517.41.00  – –  Of marble  0,0  A  
2517.49.00  – –  Other  0,0  A  
2518.10.00  –  Dolomite, not calcined or sintered  0,0  A  
2518.20.00  –  Calcined or sintered dolomite  0,0  A  
2518.30.00  –  Dolomite ramming mix  0,0  A  
2519.10.00  –  Natural magnesium carbonate (magnesite)  0,0  A  
2519.90.10  – –  Fused magnesia; dead-burned (sintered) magnesia  0,0  A  
2519.90.20  – –  Other  0,0  A  
2520.10.00  –  Gypsum; anhydrite  0,0  A  
2520.20.10  – –  Of a kind suitable for use in dentistry  0,0  A  
2520.20.90  – –  Other  0,0  A  
2521.00.00  Limestone flux; limestone and other calcareous stone, of a kind used for the manu ­
facture of lime or cement.  0,0  A  
2522.10.00  –  Quicklime  5,0  B3  
2522.20.00  –  Slaked lime  5,0  B3  
2522.30.00  –  Hydraulic lime  5,0  B3  
2523.10.10  – –  Of a kind used in the manufacture of white cement  25,0  B10  
2523.10.90  – –  Other  25,0  B10  
2523.21.00  – –  White cement, whether or not artificially coloured  35,0  B10  
2523.29.10  – – –  Coloured cement  35,0  B10  
2523.29.90  – – –  Other  35,0  B10  
2523.30.00  –  Aluminous cement  32,0  B10  
2523.90.00  –  Other hydraulic cements  32,0  B10  
2524.10.00  –  Crocidolite  5,0  B3  
2524.90.00  –  Other  5,0  B3  
2525.10.00  –  Crude mica and mica rifted into sheets or splittings  5,0  B3  
2525.20.00  –  Mica powder  5,0  B3  
2525.30.00  –  Mica waste  3,0  AEN  L 186/724 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2526.10.00  –  Not crushed, not powdered  0,0  A  
2526.20.10  – –  Talc powder  0,0  A  
2526.20.90  – –  Other  0,0  A  
2528.00.00  Natural borates and concentrates thereof (whether or not calcined), but not including 
borates separated from natural brine; natural boric acid containing not more 
than 85 % of H  3 B0  3 calculated on the dry weight.  0,0  A  
2529.10.00  –  Feldspar  5,0  B3  
2529.21.00  – –  Containing by weight 97 % or less of calcium fluoride  3,0  A  
2529.22.00  – –  Containing by weight more than 97 % of calcium fluoride  3,0  A  
2529.30.00  –  Leucite; nepheline and nepheline syenite  3,0  A  
2530.10.00  –  Vermiculite, perlite and chlorites, unexpanded  3,0  A  
2530.20.10  – –  Kieserite  3,0  A  
2530.20.20  – –  Epsomite  3,0  A  
2530.90.10  – –  Zirconium silicates of a kind used as opacifiers  3,0  A  
2530.90.90  – –  Other  3,0  A  
2601.11.00  – –  Non-agglomerated  0,0  A  
2601.12.00  – –  Agglomerated  0,0  A  
2601.20.00  –  Roasted iron pyrites  0,0  A  
2602.00.00  Manganese ores and concentrates, including ferruginous manganese ores and concen ­
trates with a manganese content of 20 % or more, calculated on the dry weight.  0,0  A  
2603.00.00  Copper ores and concentrates.  0,0  A  
2604.00.00  Nickel ores and concentrates.  0,0  A  
2605.00.00  Cobalt ores and concentrates.  0,0  A  
2606.00.00  Aluminium ores and concentrates.  0,0  A  
2607.00.00  Lead ores and concentrates.  0,0  A  
2608.00.00  Zinc ores and concentrates.  0,0  A  
2609.00.00  Tin ores and concentrates.  0,0  A  
2610.00.00  Chromium ores and concentrates.  0,0  A  
2611.00.00  Tungsten ores and concentrates.  0,0  A  
2612.10.00  –  Uranium ores and concentrates  0,0  A  
2612.20.00  –  Thorium ores and concentrates  0,0  A  
2613.10.00  –  Roasted  0,0  A  
2613.90.00  –  Other  0,0  A  
2614.00.10  –  Ilmenite ores and concentrates  0,0  A  
2614.00.90  –  Other  0,0  A  
2615.10.00  –  Zirconium ores and concentrates  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/725
 
HS 2012  Description  Base rate (%)  Category  
2615.90.00  –  Other  0,0  A  
2616.10.00  –  Silver ores and concentrates  0,0  A  
2616.90.00  –  Other  0,0  A  
2617.10.00  –  Antimony ores and concentrates  0,0  A  
2617.90.00  –  Other  0,0  A  
2618.00.00  Granulated slag (slag sand) from the manufacture of iron or steel.  10,0  B3  
2619.00.00  Slag, dross (other than granulated slag), scalings and other waste from the manufacture 
of iron or steel.  10,0  B3  
2620.11.00  – –  Hard zinc spelter  10,0  B3  
2620.19.00  – –  Other  10,0  B3  
2620.21.00  – –  Leaded gasoline sludges and leaded anti-knock compound sludges  10,0  B3  
2620.29.00  – –  Other  10,0  B3  
2620.30.00  –  Containing mainly copper  10,0  B3  
2620.40.00  –  Containing mainly aluminium  10,0  B3  
2620.60.00  –  Containing arsenic, mercury, thallium or their mixtures, of a kind used for the 
extraction of arsenic or those metals or for the manufacture of their chemical 
compounds  10,0  B3  
2620.91.00  – –  Containing antimony, beryllium, cadmium, chromium or their mixtures  10,0  B3  
2620.99.10  – – –  Slag and hardhead of tin  10,0  B3  
2620.99.90  – – –  Other  10,0  B3  
2621.10.00  –  Ash and residues from the incineration of municipal waste  10,0  B3  
2621.90.00  –  Other  10,0  B3  
2701.11.00  – –  Anthracite  0,0  A  
2701.12.10  – – –  Coking coal  0,0  A  
2701.12.90  – – –  Other  0,0  A  
2701.19.00  – –  Other coal  0,0  A  
2701.20.00  –  Briquettes, ovoids and similar solid fuels manufactured from coal  0,0  A  
2702.10.00  –  Lignite, whether or not pulverised, but not agglomerated  0,0  A  
2702.20.00  –  Agglomerated lignite  0,0  A  
2703.00.10  –  Peat, whether or not compressed into bales, but not agglomerated  0,0  A  
2703.00.20  –  Agglomerated peat  0,0  A  
2704.00.10  –  Coke and semi-coke of coal  3,0  A  
2704.00.20  –  Coke and semi-coke of lignite or of peat  3,0  A  
2704.00.30  –  Retort carbon  0,0  A  
2705.00.00  Coal gas, water gas, producer gas and similar gases, other than petroleum gases and 
other gaseous hydrocarbons.  0,0  AEN  L 186/726 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2706.00.00  Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or 
not dehydrated or partially distilled, including reconstituted tars.  0,0  A  
2707.10.00  –  Benzol (benzene)  0,0  A  
2707.20.00  –  Toluol (toluene)  0,0  A  
2707.30.00  –  Xylol (xylenes)  0,0  A  
2707.40.00  –  Naphthalene  0,0  A  
2707.50.00  –  Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including 
losses) distils at 250 °C by the ASTM D 86 method  0,0  A  
2707.91.00  – –  Creosote oils  0,0  A  
2707.99.10  – – –  Carbon black feedstock  0,0  A  
2707.99.90  – – –  Other  0,0  A  
2708.10.00  –  Pitch  0,0  A  
2708.20.00  –  Pitch coke  0,0  A  
2709.00.10  –  Crude petroleum oils  0,0  A  
2709.00.20  –  Condensates  0,0  A  
2709.00.90  –  Other  0,0  A  
2710.12.11  – – – –  Of RON 97 and above, leaded  20,0  B10**  
2710.12.12  – – – –  Of RON 97 and above, unleaded  20,0  B10**  
2710.12.13  – – – –  Of RON 90 and above, but below RON 97, leaded  20,0  B10**  
2710.12.14  – – – –  Of RON 90 and above, but below RON 97, unleaded  20,0  B10**  
2710.12.15  – – – –  Other, leaded  20,0  B10**  
2710.12.16  – – – –  Other, unleaded  20,0  B10**  
2710.12.20  – – –  Aviation spirit, not of a kind used as jet fuel  10,0  B10**  
2710.12.30  – – –  Tetrapropylene  20,0  B10**  
2710.12.40  – – –  White spirit  20,0  B10**  
2710.12.50  – – –  Low aromatic solvents containing by weight less than 1 % aromatic content  20,0  B10**  
2710.12.60  – – –  Other solvent spirits  20,0  B10**  
2710.12.70  – – –  Naphtha, reformates and other preparations of a kind used for blending into 
motor spirits  20,0  B10**  
2710.12.80  – – –  Other alpha olefins  20,0  B10**  
2710.12.90  – – –  Other  20,0  B10**  
2710.19.20  – – –  Topped crudes  5,0  B10  
2710.19.30  – – –  Carbon black feedstock  5,0  B10  
2710.19.41  – – – –  Lubricating oil feedstock  5,0  B10  
2710.19.42  – – – –  Lubricating oils for aircraft engines  5,0  B10  
2710.19.43  – – – –  Other lubricating oils  5,0  B10EN  12.6.2020 Official Journal of the European Union L 186/727
 
HS 2012  Description  Base rate (%)  Category  
2710.19.44  – – – –  Lubricating greases  5,0  B10  
2710.19.50  – – –  Hydraulic brake fluid  3,0  B10  
2710.19.60  – – –  Transformer and circuit breakers oils  5,0  B10  
2710.19.71  – – – –  Automotive diesel fuel  8,0  B10**  
2710.19.72  – – – –  Other diesel fuels  8,0  B10**  
2710.19.79  – – – –  Fuel oils  10,0  B10**  
2710.19.81  – – –  Aviation turbine fuel (jet fuel) having a flash point of 23 °C or more  10,0  B10**  
2710.19.82  – – –  Aviation turbine fuel (jet fuel) having a flash point of less than 23 °C  10,0  B10**  
2710.19.83  – – –  Other kerosene  10,0  B10**  
2710.19.89  – – –  Other medium oils and preparations  15,0  B10  
2710.19.90  – – –  Other  7,0  B10  
2710.20.00  –  Petroleum oils and oils obtained from bituminous minerals (other than crude) and 
preparations not elsewhere specified or included, containing by weight 70 % or 
more of petroleum oils or of oils obtained from bituminous minerals, these oils 
being the basic constituents of the preparations, containing biodiesel, other than 
waste oils  7,0  B10**  
2710.91.00  – –  Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs)  40,0  B10**  
2710.99.00  – –  Other  40,0  B10**  
2711.11.00  – –  Natural gas  5,0  B7  
2711.12.00  – –  Propane  5,0  B7  
2711.13.00  – –  Butanes  5,0  B7  
2711.14.10  – – –  Ethylene  5,0  B7  
2711.14.90  – – –  Other  5,0  B7  
2711.19.00  – –  Other  5,0  B7  
2711.21.10  – – –  Of a kind used as a motor fuel  0,0  A  
2711.21.90  – – –  Other  0,0  A  
2711.29.00  – –  Other  0,0  A  
2712.10.00  –  Petroleum jelly  3,0  A  
2712.20.00  –  Paraffin wax containing by weight less than 0,75 % of oil  3,0  A  
2712.90.10  – –  Paraffin wax  3,0  A  
2712.90.90  – –  Other  3,0  A  
2713.11.00  – –  Not calcined  0,0  A  
2713.12.00  – –  Calcined  0,0  A  
2713.20.00  –  Petroleum bitumen  0,0  A  
2713.90.00  –  Other residues of petroleum oils or of oils obtained from bituminous minerals  0,0  AEN  L 186/728 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2714.10.00  –  Bituminous or oil shale and tar sands  0,0  A  
2714.90.00  –  Other  0,0  A  
2715.00.00  Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum 
bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, 
cut-backs).  0,0  A  
2716.00.00  Electrical energy.  1,0  A  
2801.10.00  –  Chlorine  3,0  A  
2801.20.00  –  Iodine  0,0  A  
2801.30.00  –  Fluorine; bromine  0,0  A  
2802.00.00  Sulphur, sublimed or precipitated; colloidal sulphur.  3,0  A  
2803.00.20  –  Acetylene black  10,0  B5  
2803.00.40  –  Other carbon blacks  0,0  A  
2803.00.90  –  Other  3,0  A  
2804.10.00  –  Hydrogen  0,0  A  
2804.21.00  – –  Argon  3,0  A  
2804.29.00  – –  Other  3,0  A  
2804.30.00  –  Nitrogen  3,0  A  
2804.40.00  –  Oxygen  3,0  A  
2804.50.00  –  Boron; tellurium  0,0  A  
2804.61.00  – –  Containing by weight not less than 99,99 % of silicon  0,0  A  
2804.69.00  – –  Other  0,0  A  
2804.70.00  –  Phosphorus  0,0  A  
2804.80.00  –  Arsenic  0,0  A  
2804.90.00  –  Selenium  0,0  A  
2805.11.00  – –  Sodium  0,0  A  
2805.12.00  – –  Calcium  0,0  A  
2805.19.00  – –  Other  0,0  A  
2805.30.00  –  Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed  0,0  A  
2805.40.00  –  Mercury  0,0  A  
2806.10.00  –  Hydrogen chloride (hydrochloric acid)  10,0  B5  
2806.20.00  –  Chlorosulphuric acid  3,0  A  
2807.00.00  Sulphuric acid; oleum.  10,0  B5  
2808.00.00  Nitric acid; sulphonitric acids.  0,0  A  
2809.10.00  –  Diphosphorus pentaoxide  0,0  A  
2809.20.31  – – –  Hypophosphoric acid  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/729
 
HS 2012  Description  Base rate (%)  Category  
2809.20.39  – – –  Other  5,0  B3  
2809.20.91  – – –  Hypophosphoric acid  5,0  B3  
2809.20.99  – – –  Other  5,0  B3  
2810.00.00  Oxides of boron; boric acids.  0,0  A  
2811.11.00  – –  Hydrogen fluoride (hydrofluoric acid)  0,0  A  
2811.19.10  – – –  Arsenic acid  0,0  A  
2811.19.90  – – –  Other  0,0  A  
2811.21.00  – –  Carbon dioxide  0,0  A  
2811.22.10  – – –  Silica powder  0,0  A  
2811.22.90  – – –  Other  0,0  A  
2811.29.10  – – –  Diarsenic pentaoxide  0,0  A  
2811.29.20  – – –  Sulphur dioxide  0,0  A  
2811.29.90  – – –  Other  0,0  A  
2812.10.00  –  Chlorides and chloride oxides  0,0  A  
2812.90.00  –  Other  0,0  A  
2813.10.00  –  Carbon disulphide  0,0  A  
2813.90.00  –  Other  0,0  A  
2814.10.00  –  Anhydrous ammonia  0,0  A  
2814.20.00  –  Ammonia in aqueous solution  3,0  A  
2815.11.00  – –  Solid  10,0  B5  
2815.12.00  – –  In aqueous solution (soda lye or liquid soda)  20,0  B5  
2815.20.00  –  Potassium hydroxide (caustic potash)  0,0  A  
2815.30.00  –  Peroxides of sodium or potassium  0,0  A  
2816.10.00  –  Hydroxide and peroxide of magnesium  5,0  B3  
2816.40.00  –  Oxides, hydroxides and peroxides, of strontium or barium  5,0  B3  
2817.00.10  –  Zinc oxide  0,0  A  
2817.00.20  –  Zinc peroxide  0,0  A  
2818.10.00  –  Artificial corundum, whether or not chemically defined  0,0  A  
2818.20.00  –  Aluminium oxide, other than artificial corundum  0,0  A  
2818.30.00  –  Aluminium hydroxide  3,0  A  
2819.10.00  –  Chromium trioxide  0,0  A  
2819.90.00  –  Other  0,0  A  
2820.10.00  –  Manganese dioxide  0,0  A  
2820.90.00  –  Other  0,0  A  
2821.10.00  –  Iron oxides and hydroxides  0,0  AEN  L 186/730 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2821.20.00  –  Earth colours  0,0  A  
2822.00.00  Cobalt oxides and hydroxides; commercial cobalt oxides.  0,0  A  
2823.00.00  Titanium oxides.  0,0  A  
2824.10.00  –  Lead monoxide (litharge, massicot)  0,0  A  
2824.90.00  –  Other  0,0  A  
2825.10.00  –  Hydrazine and hydroxylamine and their inorganic salts  0,0  A  
2825.20.00  –  Lithium oxide and hydroxide  0,0  A  
2825.30.00  –  Vanadium oxides and hydroxides  0,0  A  
2825.40.00  –  Nickel oxides and hydroxides  0,0  A  
2825.50.00  –  Copper oxides and hydroxides  0,0  A  
2825.60.00  –  Germanium oxides and zirconium dioxide  0,0  A  
2825.70.00  –  Molybdenum oxides and hydroxides  0,0  A  
2825.80.00  –  Antimony oxides  0,0  A  
2825.90.00  –  Other  0,0  A  
2826.12.00  – –  Of aluminium  0,0  A  
2826.19.00  – –  Other  0,0  A  
2826.30.00  –  Sodium hexafluoroaluminate (synthetic cryolite)  0,0  A  
2826.90.00  –  Other  0,0  A  
2827.10.00  –  Ammonium chloride  0,0  A  
2827.20.10  – –  Commercial grade  15,0  B5  
2827.20.90  – –  Other  10,0  B5  
2827.31.00  – –  Of magnesium  0,0  A  
2827.32.00  – –  Of aluminium  3,0  A  
2827.35.00  – –  Of nickel  0,0  A  
2827.39.10  – – –  Of barium or of cobalt  0,0  A  
2827.39.20  – – –  Of iron  0,0  A  
2827.39.90  – – –  Other  0,0  A  
2827.41.00  – –  Of copper  0,0  A  
2827.49.00  – –  Other  0,0  A  
2827.51.00  – –  Bromides of sodium or of potassium  0,0  A  
2827.59.00  – –  Other  0,0  A  
2827.60.00  –  Iodides and iodide oxides  0,0  A  
2828.10.00  –  Commercial calcium hypochlorite and other calcium hypochlorites  0,0  A  
2828.90.10  – –  Sodium hypochlorite  0,0  A  
2828.90.90  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/731
 
HS 2012  Description  Base rate (%)  Category  
2829.11.00  – –  Of sodium  0,0  A  
2829.19.00  – –  Other  0,0  A  
2829.90.10  – –  Sodium perchlorate  0,0  A  
2829.90.90  – –  Other  0,0  A  
2830.10.00  –  Sodium sulphides  0,0  A  
2830.90.10  – –  Cadmium sulphide or zinc sulphide  0,0  A  
2830.90.90  – –  Other  0,0  A  
2831.10.00  –  Of sodium  0,0  A  
2831.90.00  –  Other  0,0  A  
2832.10.00  –  Sodium sulphites  0,0  A  
2832.20.00  –  Other sulphites  0,0  A  
2832.30.00  –  Thiosulphates  0,0  A  
2833.11.00  – –  Disodium sulphate  5,0  B3  
2833.19.00  – –  Other  5,0  B3  
2833.21.00  – –  Of magnesium  5,0  B3  
2833.22.10  – – –  Commercial grade  5,0  B3  
2833.22.90  – – –  Other  5,0  B3  
2833.24.00  – –  Of nickel  5,0  B3  
2833.25.00  – –  Of copper  5,0  B3  
2833.27.00  – –  Of barium  5,0  B3  
2833.29.20  – – –  Tribasic lead sulphate  5,0  B3  
2833.29.30  – – –  Of chromium  5,0  B3  
2833.29.90  – – –  Other  5,0  B3  
2833.30.00  –  Alums  10,0  B5  
2833.40.00  –  Peroxosulphates (persulphates)  5,0  B3  
2834.10.00  –  Nitrites  0,0  A  
2834.21.00  – –  Of potassium  0,0  A  
2834.29.10  – – –  Of bismuth  3,0  A  
2834.29.90  – – –  Other  3,0  A  
2835.10.00  –  Phosphinates (hypophosphites) and phosphonates (phosphites)  0,0  A  
2835.22.00  – –  Of mono-or disodium  0,0  A  
2835.24.00  – –  Of potassium  0,0  A  
2835.25.10  – – –  Feed grade  0,0  A  
2835.25.90  – – –  Other  0,0  A  
2835.26.00  – –  Other phosphates of calcium  0,0  AEN  L 186/732 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2835.29.10  – – –  Of trisodium  0,0  A  
2835.29.90  – – –  Other  0,0  A  
2835.31.10  – – –  Food grade  5,0  B3  
2835.31.90  – – –  Other  5,0  B3  
2835.39.10  – – –  Tetrasodium pyrophosphate  0,0  A  
2835.39.90  – – –  Other  0,0  A  
2836.20.00  –  Disodium carbonate  0,0  A  
2836.30.00  –  Sodium hydrogencarbonate (sodium bicarbonate)  0,0  A  
2836.40.00  –  Potassium carbonates  0,0  A  
2836.50.00  –  Calcium carbonate  10,0  B5  
2836.60.00  –  Barium carbonate  0,0  A  
2836.91.00  – –  Lithium carbonates  0,0  A  
2836.92.00  – –  Strontium carbonate  0,0  A  
2836.99.10  – – –  Commercial ammonium carbonate  0,0  A  
2836.99.20  – – –  Lead carbonates  0,0  A  
2836.99.90  – – –  Other  0,0  A  
2837.11.00  – –  Of sodium  0,0  A  
2837.19.00  – –  Other  0,0  A  
2837.20.00  –  Complex cyanides  0,0  A  
2839.11.00  – –  Sodium metasilicates  3,0  A  
2839.19.10  – – –  Sodium silicates  3,0  A  
2839.19.90  – – –  Other  0,0  A  
2839.90.00  –  Other  0,0  A  
2840.11.00  – –  Anhydrous  0,0  A  
2840.19.00  – –  Other  0,0  A  
2840.20.00  –  Other borates  0,0  A  
2840.30.00  –  Peroxoborates (perborates)  0,0  A  
2841.30.00  –  Sodium dichromate  0,0  A  
2841.50.00  –  Other chromates and dichromates; peroxochromates  0,0  A  
2841.61.00  – –  Potassium permanganate  0,0  A  
2841.69.00  – –  Other  0,0  A  
2841.70.00  –  Molybdates  0,0  A  
2841.80.00  –  Tungstates (wolframates)  0,0  A  
2841.90.00  –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/733
 
HS 2012  Description  Base rate (%)  Category  
2842.10.00  –  Double or complex silicates, including aluminosilicates whether or not chemically 
defined  0,0  A  
2842.90.10  – –  Sodium arsenite  0,0  A  
2842.90.20  – –  Copper or chromium salts  0,0  A  
2842.90.30  – –  Other fulminates, cyanates and thiocyanates  0,0  A  
2842.90.90  – –  Other  0,0  A  
2843.10.00  –  Colloidal precious metals  0,0  A  
2843.21.00  – –  Silver nitrate  0,0  A  
2843.29.00  – –  Other  0,0  A  
2843.30.00  –  Gold compounds  0,0  A  
2843.90.00  –  Other compounds; amalgams  0,0  A  
2844.10.10  – –  Natural uranium and its compounds  0,0  A  
2844.10.90  – –  Other  0,0  A  
2844.20.10  – –  Uranium and its compounds; plutonium and its compounds  0,0  A  
2844.20.90  – –  Other  0,0  A  
2844.30.10  – –  Uranium and its compounds; thorium and its compounds  0,0  A  
2844.30.90  – –  Other  0,0  A  
2844.40.11  – – –  Radium and its salts  0,0  A  
2844.40.19  – – –  Other  0,0  A  
2844.40.90  – –  Other  0,0  A  
2844.50.00  –  Spent (irradiated) fuel elements (cartridges) of nuclear reactors  0,0  A  
2845.10.00  –  Heavy water (deuterium oxide)  0,0  A  
2845.90.00  –  Other  0,0  A  
2846.10.00  –  Cerium compounds  0,0  A  
2846.90.00  –  Other  0,0  A  
2847.00.10  –  In liquid form  0,0  A  
2847.00.90  –  Other  0,0  A  
2848.00.00  Phosphides, whether or not chemically defined, excluding ferrophosphorus.  0,0  A  
2849.10.00  –  Of calcium  0,0  A  
2849.20.00  –  Of silicon  0,0  A  
2849.90.00  –  Other  0,0  A  
2850.00.00  Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, 
other than compounds which are also carbides of heading 28.49.  0,0  A  
2852.10.10  – –  Mercury sulphates  3,0  A  
2852.10.20  – –  Mercury compounds of a kind used as luminophores  0,0  A  
2852.10.90  – –  Other  0,0  AEN  L 186/734 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2852.90.10  – –  Mercury tannates, not chemically defined  0,0  A  
2852.90.90  – –  Other  0,0  A  
2853.00.00  Other inorganic compounds (including distilled or conductivity water and water of 
similar purity); liquid air (whether or not rare gases have been removed); compressed 
air; amalgams, other than amalgams of precious metals.  0,0  A  
2901.10.00  –  Saturated  0,0  A  
2901.21.00  – –  Ethylene  0,0  A  
2901.22.00  – –  Propene (propylene)  0,0  A  
2901.23.00  – –  Butene (butylene) and isomers thereof  0,0  A  
2901.24.00  – –  Buta-1,3-diene and isoprene  0,0  A  
2901.29.10  – – –  Acetylene  0,0  A  
2901.29.90  – – –  Other  0,0  A  
2902.11.00  – –  Cyclohexane  0,0  A  
2902.19.00  – –  Other  0,0  A  
2902.20.00  –  Benzene  0,0  A  
2902.30.00  –  Toluene  0,0  A  
2902.41.00  – –  o-Xylenes  0,0  A  
2902.42.00  – –  m-Xylenes  0,0  A  
2902.43.00  – –  p-Xylenes  0,0  A  
2902.44.00  – –  Mixed xylene isomers  0,0  A  
2902.50.00  –  Styrene  0,0  A  
2902.60.00  –  Ethylbenzene  0,0  A  
2902.70.00  –  Cumene  0,0  A  
2902.90.10  – –  Dodecylbenzene  0,0  A  
2902.90.20  – –  Other alkylbenzenes  0,0  A  
2902.90.90  – –  Other  0,0  A  
2903.11.10  – – –  Methyl chloride  5,0  A  
2903.11.90  – – –  Other  5,0  A  
2903.12.00  – –  Dichloromethane (methylene chloride)  0,0  A  
2903.13.00  – –  Chloroform (trichloromethane)  0,0  A  
2903.14.00  – –  Carbon tetrachloride  5,0  A  
2903.15.00  – –  Ethylene dichloride (ISO) (1,2-dichloroethane)  5,0  A  
2903.19.10  – – –  1,2 - Dichloropropane (propylene dichloride) and dichlorobutanes  5,0  A  
2903.19.20  – – –  1,1,1-Trichloroethane (methyl chloroform)  5,0  A  
2903.19.90  – – –  Other  5,0  A  
2903.21.00  – –  Vinyl chloride (chloroethylene)  3,0  AEN  12.6.2020 Official Journal of the European Union L 186/735
 
HS 2012  Description  Base rate (%)  Category  
2903.22.00  – –  Trichloroethylene  5,0  A  
2903.23.00  – –  Tetrachloroethylene (perchloroethylene)  5,0  A  
2903.29.00  – –  Other  5,0  A  
2903.31.00  – –  Ethylene dibromide (ISO) (1,2-dibromoethane)  5,0  A  
2903.39.10  – – –  Methyl bromide  0,0  A  
2903.39.90  – – –  Other  5,0  A  
2903.71.00  – –  Chlorodifluoromethane  5,0  A  
2903.72.00  – –  Dichlorotrifluoroethanes  5,0  A  
2903.73.00  – –  Dichlorofluoroethanes  5,0  A  
2903.74.00  – –  Chlorodifluoroethanes  5,0  A  
2903.75.00  – –  Dichloropentafluoropropanes  5,0  A  
2903.76.00  – –  Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoro ­
ethanes  5,0  A  
2903.77.00  – –  Other, perhalogenated only with fluorine and chlorine  5,0  A  
2903.78.00  – –  Other perhalogenated derivatives  5,0  A  
2903.79.00  – –  Other  5,0  A  
2903.81.00  – –  1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)  5,0  A  
2903.82.00  – –  Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  5,0  A  
2903.89.00  – –  Other  5,0  A  
2903.91.00  – –  Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  5,0  A  
2903.92.00  – –  Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2- 
bis(p-chlorophenyl)ethane)  5,0  A  
2903.99.00  – –  Other  5,0  A  
2904.10.00  –  Derivatives containing only sulpho groups, their salts and ethyl esters  3,0  A  
2904.20.10  – –  Trinitrotoluene  3,0  A  
2904.20.90  – –  Other  3,0  A  
2904.90.00  –  Other  3,0  A  
2905.11.00  – –  Methanol (methyl alcohol)  0,0  A  
2905.12.00  – –  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)  0,0  A  
2905.13.00  – –  Butan-1-ol (n-butyl alcohol)  0,0  A  
2905.14.00  – –  Other butanols  0,0  A  
2905.16.00  – –  Octanol (octyl alcohol) and isomers thereof  0,0  A  
2905.17.00  – –  Dodecan-l-ol (lauryl alcohol), hexadecan-l-ol (cetyl alcohol) and octadecan-l-ol 
(stearyl alcohol)  0,0  A  
2905.19.00  – –  Other  0,0  A  
2905.22.00  – –  Acyclic terpene alcohols  0,0  AEN  L 186/736 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2905.29.00  – –  Other  0,0  A  
2905.31.00  – –  Ethylene glycol (ethanediol)  0,0  A  
2905.32.00  – –  Propylene glycol (propane-1,2-diol)  0,0  A  
2905.39.00  – –  Other  0,0  A  
2905.41.00  – –  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)  0,0  A  
2905.42.00  – –  Pentaerythritol  0,0  A  
2905.43.00  – –  Mannitol  0,0  A  
2905.44.00  – –  D-glucitol (sorbitol)  0,0  A  
2905.45.00  – –  Glycerol  0,0  A  
2905.49.00  – –  Other  0,0  A  
2905.51.00  – –  Ethchlorvynol (INN)  0,0  A  
2905.59.00  – –  Other  0,0  A  
2906.11.00  – –  Menthol  0,0  A  
2906.12.00  – –  Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols  0,0  A  
2906.13.00  – –  Sterols and inositols  0,0  A  
2906.19.00  – –  Other  0,0  A  
2906.21.00  – –  Benzyl alcohol  0,0  A  
2906.29.00  – –  Other  0,0  A  
2907.11.00  – –  Phenol (hydroxybenzene) and its salts  0,0  A  
2907.12.00  – –  Cresols and their salts  0,0  A  
2907.13.00  – –  Octylphenol, nonylphenol and their isomers; salts thereof  0,0  A  
2907.15.00  – –  Naphthols and their salts  0,0  A  
2907.19.00  – –  Other  0,0  A  
2907.21.00  – –  Resorcinol and its salts  0,0  A  
2907.22.00  – –  Hydroquinone (quinol) and its salts  0,0  A  
2907.23.00  – –  4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts  0,0  A  
2907.29.10  – – –  Phenol-alcohols  0,0  A  
2907.29.90  – – –  Other  0,0  A  
2908.11.00  – –  Pentachlorophenol (ISO)  0,0  A  
2908.19.00  – –  Other  0,0  A  
2908.91.00  – –  Dinoseb (ISO) and its salts  0,0  A  
2908.92.00  – –  4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts  0,0  A  
2908.99.00  – –  Other  0,0  A  
2909.11.00  – –  Diethyl ether  0,0  A  
2909.19.00  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/737
 
HS 2012  Description  Base rate (%)  Category  
2909.20.00  –  Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  0,0  A  
2909.30.00  –  Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives  0,0  A  
2909.41.00  – –  2,2'-Oxydiethanol (diethylene glycol, digol)  0,0  A  
2909.43.00  – –  Monobutyl ethers of ethylene glycol or of diethylene glycol  0,0  A  
2909.44.00  – –  Other monoalkylethers of ethylene glycol or of diethylene glycol  0,0  A  
2909.49.00  – –  Other  0,0  A  
2909.50.00  –  Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  0,0  A  
2909.60.00  –  Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  0,0  A  
2910.10.00  –  Oxirane (ethylene oxide)  0,0  A  
2910.20.00  –  Methyloxirane (propylene oxide)  0,0  A  
2910.30.00  –  1-Chloro-2,3-epoxypropane (epichlorohydrin)  0,0  A  
2910.40.00  –  Dieldrin (ISO, INN)  0,0  A  
2910.90.00  –  Other  0,0  A  
2911.00.00  Acetals and hemiacetals, whether or not with other oxygen function, and their halo ­
genated, sulphonated, nitrated or nitrosated derivatives.  0,0  A  
2912.11.10  – – –  Formalin  3,0  A  
2912.11.90  – – –  Other  3,0  A  
2912.12.00  – –  Ethanal (acetaldehyde)  0,0  A  
2912.19.10  – – –  Butanal  0,0  A  
2912.19.90  – – –  Other  0,0  A  
2912.21.00  – –  Benzaldehyde  0,0  A  
2912.29.00  – –  Other  0,0  A  
2912.41.00  – –  Vanillin (4-hydroxy-3-methoxybenzaldehyde)  0,0  A  
2912.42.00  – –  Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  0,0  A  
2912.49.00  – –  Other  0,0  A  
2912.50.00  –  Cyclic polymers of aldehydes  0,0  A  
2912.60.00  –  Paraformaldehyde  0,0  A  
2913.00.00  Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 
heading 29.12.  0,0  A  
2914.11.00  – –  Acetone  0,0  A  
2914.12.00  – –  Butanone (methyl ethyl ketone)  0,0  A  
2914.13.00  – –  4-Methylpentan-2-one (methyl isobutyl ketone)  0,0  A  
2914.19.00  – –  Other  0,0  A  
2914.22.00  – –  Cyclohexanone and methylcyclohexanones  0,0  AEN  L 186/738 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2914.23.00  – –  Ionones and methylionones  0,0  A  
2914.29.10  – – –  Camphor  0,0  A  
2914.29.90  – – –  Other  0,0  A  
2914.31.00  – –  Phenylacetone (phenylpropan-2-one)  0,0  A  
2914.39.00  – –  Other  0,0  A  
2914.40.00  –  Ketone-alcohols and ketone-aldehydes  0,0  A  
2914.50.00  –  Ketone-phenols and ketones with other oxygen function  0,0  A  
2914.61.00  – –  Anthraquinone  0,0  A  
2914.69.00  – –  Other  0,0  A  
2914.70.00  –  Halogenated, sulphonated, nitrated or nitrosated derivatives  0,0  A  
2915.11.00  – –  Formic acid  0,0  A  
2915.12.00  – –  Salts of formic acid  0,0  A  
2915.13.00  – –  Esters of formic acid  0,0  A  
2915.21.00  – –  Acetic acid  0,0  A  
2915.24.00  – –  Acetic anhydride  0,0  A  
2915.29.10  – – –  Sodium acetate; cobalt acetates  0,0  A  
2915.29.90  – – –  Other  0,0  A  
2915.31.00  – –  Ethyl acetate  0,0  A  
2915.32.00  – –  Vinyl acetate  0,0  A  
2915.33.00  – –  n-Butyl acetate  0,0  A  
2915.36.00  – –  Dinoseb (ISO) acetate  0,0  A  
2915.39.10  – – –  Isobutyl acetate  0,0  A  
2915.39.20  – – –  2 - Ethoxyethyl acetate  0,0  A  
2915.39.90  – – –  Other  0,0  A  
2915.40.00  –  Mono-, di-or trichloroacetic acids, their salts and esters  0,0  A  
2915.50.00  –  Propionic acid, its salts and esters  0,0  A  
2915.60.00  –  Butanoic acids, pentanoic acids, their salts and esters  0,0  A  
2915.70.10  – –  Palmitic acid, its salts and esters  0,0  A  
2915.70.20  – –  Stearic acid  0,0  A  
2915.70.30  – –  Salts and esters of stearic acid  0,0  A  
2915.90.10  – –  Acetyl chloride  0,0  A  
2915.90.20  – –  Lauric acid, myristic acid, their salts and esters  0,0  A  
2915.90.90  – –  Other  0,0  A  
2916.11.00  – –  Acrylic acid and its salts  0,0  A  
2916.12.00  – –  Esters of acrylic acid  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/739
 
HS 2012  Description  Base rate (%)  Category  
2916.13.00  – –  Methacrylic acid and its salts  0,0  A  
2916.14.10  – – –  Methyl methacrylate  0,0  A  
2916.14.90  – – –  Other  0,0  A  
2916.15.00  – –  Oleic, linoleic or linolenic acids, their salts and esters  0,0  A  
2916.16.00  – –  Binapacryl (ISO)  0,0  A  
2916.19.00  – –  Other  0,0  A  
2916.20.00  –  Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  0,0  A  
2916.31.00  – –  Benzoic acid, its salts and esters  0,0  A  
2916.32.00  – –  Benzoyl peroxide and benzoyl chloride  0,0  A  
2916.34.00  – –  Phenylacetic acid and its salts  0,0  A  
2916.39.10  – – –  2,4-Dichlorophenyl acetic acid and its salts and esters  0,0  A  
2916.39.20  – – –  Esters of phenylacetic acid  0,0  A  
2916.39.90  – – –  Other  0,0  A  
2917.11.00  – –  Oxalic acid, its salts and esters  0,0  A  
2917.12.10  – – –  Dioctyl adipate  5,0  A  
2917.12.90  – – –  Other  0,0  A  
2917.13.00  – –  Azelaic acid, sebacic acid, their salts and esters  0,0  A  
2917.14.00  – –  Maleic anhydride  0,0  A  
2917.19.00  – –  Other  0,0  A  
2917.20.00  –  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  0,0  A  
2917.32.00  – –  Dioctyl orthophthalates  10,0  B5  
2917.33.00  – –  Dinonyl or didecyl orthophthalates  10,0  B5  
2917.34.10  – – –  Dibutyl orthophthalates  10,0  B5  
2917.34.90  – – –  Other  10,0  B5  
2917.35.00  – –  Phthalic anhydride  0,0  A  
2917.36.00  – –  Terephthalic acid and its salts  0,0  A  
2917.37.00  – –  Dimethyl terephthalate  0,0  A  
2917.39.10  – – –  Trioctyltrimellitate  5,0  A  
2917.39.20  – – –  Other phthalic compounds of a kind used as plasticisers and esters of phthalic 
anhydride  0,0  A  
2917.39.90  – – –  Other  0,0  A  
2918.11.00  – –  Lactic acid, its salts and esters  0,0  A  
2918.12.00  – –  Tartaric acid  0,0  A  
2918.13.00  – –  Salts and esters of tartaric acid  0,0  AEN  L 186/740 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2918.14.00  – –  Citric acid  5,0  B5  
2918.15.10  – – –  Calcium citrate  5,0  B5  
2918.15.90  – – –  Other  5,0  B5  
2918.16.00  – –  Gluconic acid, its salts and esters  0,0  A  
2918.18.00  – –  Chlorobenzilate (ISO)  0,0  A  
2918.19.00  – –  Other  0,0  A  
2918.21.00  – –  Salicylic acid and its salts  0,0  A  
2918.22.00  – –  O-Acetylsalicylic acid, its salts and esters  0,0  A  
2918.23.00  – –  Other esters of salicylic acid and their salts  0,0  A  
2918.29.10  – – –  Alkyl sulphonic ester of phenol  0,0  A  
2918.29.90  – – –  Other  0,0  A  
2918.30.00  –  Carboxylic acids with aldehyde or ketone function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and their derivatives  0,0  A  
2918.91.00  – –  2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salt and esters  0,0  A  
2918.99.00  – –  Other  0,0  A  
2919.10.00  –  Tris(2,3-dibromopropyl) phosphate  3,0  A  
2919.90.00  –  Other  3,0  A  
2920.11.00  – –  Parathion (ISO) and parathion-methyl (ISO) (methylparathion)  0,0  A  
2920.19.00  – –  Other  0,0  A  
2920.90.10  – –  Dimethyl sulphate  0,0  A  
2920.90.90  – –  Other  0,0  A  
2921.11.00  – –  Methylamine, di-or trimethylamine and their salts  0,0  A  
2921.19.00  – –  Other  0,0  A  
2921.21.00  – –  Ethylenediamine and its salts  0,0  A  
2921.22.00  – –  Hexamethylenediamine and its salts  0,0  A  
2921.29.00  – –  Other  0,0  A  
2921.30.00  –  Cyclanic, cyclenic or cycloterpenic mono-or polyamines, and their derivatives; salts 
thereof  0,0  A  
2921.41.00  – –  Aniline and its salts  0,0  A  
2921.42.00  – –  Aniline derivatives and their salts  0,0  A  
2921.43.00  – –  Toluidines and their derivatives; salts thereof  0,0  A  
2921.44.00  – –  Diphenylamine and its derivatives; salts thereof  0,0  A  
2921.45.00  – –  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) 
and their derivatives; salts therof  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/741
 
HS 2012  Description  Base rate (%)  Category  
2921.46.00  – –  Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine 
(INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex 
(INN) and phentermine (INN); salts thereof  0,0  A  
2921.49.00  – –  Other  0,0  A  
2921.51.00  – –  o-, m-, p-Phenylenediamine, diaminotoluenes and their derivatives; salts thereof  0,0  A  
2921.59.00  – –  Other  0,0  A  
2922.11.00  – –  Monoethanolamine and its salts  3,0  A  
2922.12.00  – –  Diethanolamine and its salts  3,0  A  
2922.13.00  – –  Triethanolamine and its salts  3,0  A  
2922.14.00  – –  Dextropropoxyphene (INN) and its salts  0,0  A  
2922.19.10  – – –  Ethambutol and its salts, esters and other derivatives suitable for the production 
of anti-tuberculosis preparations  0,0  A  
2922.19.20  – – –  D-2-Amino-n-butyl-alcohol  3,0  A  
2922.19.90  – – –  Other  3,0  A  
2922.21.00  – –  Aminohydroxynaphthalenesulphonic acids and their salts  3,0  A  
2922.29.00  – –  Other  3,0  A  
2922.31.00  – –  Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof  0,0  A  
2922.39.00  – –  Other  3,0  A  
2922.41.00  – –  Lysine and its esters; salts thereof  0,0  A  
2922.42.10  – – –  Glutamic acid  10,0  B5  
2922.42.20  – – –  Monosodium glutamate (MSG)  20,0  B5  
2922.42.90  – – –  Other salts  20,0  B5  
2922.43.00  – –  Anthranilic acid and its salts  3,0  A  
2922.44.00  – –  Tilidine (INN) and its salts  3,0  A  
2922.49.10  – – –  Mefenamic acid and its salts  0,0  A  
2922.49.90  – – –  Other  0,0  A  
2922.50.10  – –  p-Aminosalicylic acid and its salts, esters and other derivatives  0,0  A  
2922.50.90  – –  Other  0,0  A  
2923.10.00  –  Choline and its salts  0,0  A  
2923.20.10  – –  Lecithins, whether or not chemically defined  3,0  A  
2923.20.90  – –  Other  0,0  A  
2923.90.00  –  Other  0,0  A  
2924.11.00  – –  Meprobamate (INN)  0,0  A  
2924.12.00  – –  Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)  0,0  A  
2924.19.00  – –  Other  0,0  A  
2924.21.10  – – –  4-Ethoxyphenylurea (dulcin)  0,0  AEN  L 186/742 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2924.21.20  – – –  Diuron and monuron  0,0  A  
2924.21.90  – – –  Other  0,0  A  
2924.23.00  – –  2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts  3,0  A  
2924.24.00  – –  Ethinamate (INN)  0,0  A  
2924.29.10  – – –  Aspartame  10,0  B5  
2924.29.20  – – –  Butylphenylmethyl carbamate; methyl isopropyl phenyl carbamate  3,0  A  
2924.29.90  – – –  Other  0,0  A  
2925.11.00  – –  Saccharin and its salts  10,0  B5  
2925.12.00  – –  Glutethimide (INN)  0,0  A  
2925.19.00  – –  Other  0,0  A  
2925.21.00  – –  Chlordimeform (ISO)  0,0  A  
2925.29.00  – –  Other  0,0  A  
2926.10.00  –  Acrylonitrile  0,0  A  
2926.20.00  –  1-Cyanoguanidine (dicyandiamide)  0,0  A  
2926.30.00  –  Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethyl ­
amino-4, 4-diphenylbutane)  0,0  A  
2926.90.00  –  Other  0,0  A  
2927.00.10  –  Azodicarbonamide  0,0  A  
2927.00.90  –  Other  0,0  A  
2928.00.10  –  Linuron  0,0  A  
2928.00.90  –  Other  0,0  A  
2929.10.10  – –  Diphenylmethane diisocyanate (MDI)  0,0  A  
2929.10.20  – –  Toluene diisocyanate  0,0  A  
2929.10.90  – –  Other  5,0  B5  
2929.90.10  – –  Sodium cyclamate  5,0  A  
2929.90.20  – –  Other cyclamates  5,0  A  
2929.90.90  – –  Other  0,0  A  
2930.20.00  –  Thiocarbamates and dithiocarbamates  0,0  A  
2930.30.00  –  Thiuram mono-, di-or tetrasulphides  0,0  A  
2930.40.00  –  Methionine  0,0  A  
2930.50.00  –  Captafol (ISO) and methamidophos (ISO)  0,0  A  
2930.90.10  – –  Dithiocarbonates  0,0  A  
2930.90.90  – –  Other  0,0  A  
2931.10.10  – –  Tetramethyl lead  0,0  A  
2931.10.20  – –  Tetraethyl lead  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/743
 
HS 2012  Description  Base rate (%)  Category  
2931.20.00  –  Tributyltin compounds  0,0  A  
2931.90.20  – –  N-(phosphonomethyl) glycine and salts thereof  0,0  A  
2931.90.30  – –  Ethephone  0,0  A  
2931.90.41  – – –  In liquid form  0,0  A  
2931.90.49  – – –  Other  0,0  A  
2931.90.90  – –  Other  0,0  A  
2932.11.00  – –  Tetrahydrofuran  0,0  A  
2932.12.00  – –  2-Furaldehyde (furfuraldehyde)  0,0  A  
2932.13.00  – –  Furfuryl alcohol and tetrahydrofurfuryl alcohol  0,0  A  
2932.19.00  – –  Other  0,0  A  
2932.20.00  –  Lactones  0,0  A  
2932.91.00  – –  Isosafrole  0,0  A  
2932.92.00  – –  1-(1,3-Benzodioxol-5-yl)propan-2-one  0,0  A  
2932.93.00  – –  Piperonal  0,0  A  
2932.94.00  – –  Safrole  0,0  A  
2932.95.00  – –  Tetrahydrocannabinols (all isomers)  0,0  A  
2932.99.10  – – –  Carbofuran  0,0  A  
2932.99.90  – – –  Other  0,0  A  
2933.11.10  – – –  Dipyrone (analgin)  0,0  A  
2933.11.90  – – –  Other  0,0  A  
2933.19.00  – –  Other  0,0  A  
2933.21.00  – –  Hydantoin and its derivatives  0,0  A  
2933.29.10  – – –  Cimetidine  0,0  A  
2933.29.90  – – –  Other  0,0  A  
2933.31.00  – –  Pyridine and its salts  0,0  A  
2933.32.00  – –  Piperidine and its salts  0,0  A  
2933.33.00  – –  Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), 
difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobe ­
midone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), 
pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), 
pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts 
thereof  0,0  A  
2933.39.10  – – –  Chlorpheniramine and isoniazid  0,0  AEN  L 186/744 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2933.39.30  – – –  Paraquat salts  0,0  A  
2933.39.90  – – –  Other  0,0  A  
2933.41.00  – –  Levorphanol (INN) and its salts  0,0  A  
2933.49.00  – –  Other  0,0  A  
2933.52.00  – –  Malonylurea (barbituric acid) and its salts  0,0  A  
2933.53.00  – –  Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, 
cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital 
(INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof  0,0  A  
2933.54.00  – –  Other derivatives of malonylurea (barbituric acid); salts thereof  0,0  A  
2933.55.00  – –  Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); 
salts thereof  0,0  A  
2933.59.10  – – –  Diazinon  0,0  A  
2933.59.90  – – –  Other  0,0  A  
2933.61.00  – –  Melamine  0,0  A  
2933.69.00  – –  Other  0,0  A  
2933.71.00  – –  6-Hexanelactam (epsilon-caprolactam)  0,0  A  
2933.72.00  – –  Clobazam (INN) and methyprylon (INN)  0,0  A  
2933.79.00  – –  Other lactams  0,0  A  
2933.91.00  – –  Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), 
clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate 
(INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), 
lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), 
midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), 
oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof  0,0  A  
2933.99.10  – – –  Mebendazole or parbendazole  0,0  A  
2933.99.90  – – –  Other  0,0  A  
2934.10.00  –  Compounds containing an unfused thiazole ring (whether or not hydrogenated) in 
the structure  0,0  A  
2934.20.00  –  Compounds containing in the structure a benzothiazole ring?system (whether or not 
hydrogenated), not further fused  0,0  A  
2934.30.00  –  Compounds containing in the structure a phenothiazine ring?system (whether or not 
hydrogenated), not further fused  0,0  A  
2934.91.00  – –  Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextro ­
moramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam 
(INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil 
(INN); salts thereof  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/745
 
HS 2012  Description  Base rate (%)  Category  
2934.99.10  – – –  Nucleic acid and its salts  10,0  B5  
2934.99.20  – – –  Sultones; sultams; diltiazem  5,0  A  
2934.99.30  – – –  6-Aminopenicillanic acid  0,0  A  
2934.99.40  – – –  3-Azido-3-deoxythymidine  5,0  A  
2934.99.50  – – –  Oxadiazon, with a minimum purity of 94 %  0,0  A  
2934.99.90  – – –  Other  5,0  B5  
2935.00.00  Sulphonamides.  0,0  A  
2936.21.00  – –  Vitamin A and their derivatives  0,0  A  
2936.22.00  – –  Vitamin B1 and its derivatives  0,0  A  
2936.23.00  – –  Vitamin B2 and its derivatives  0,0  A  
2936.24.00  – –  D-or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) and its derivatives  0,0  A  
2936.25.00  – –  Vitamin B6 and its derivatives  0,0  A  
2936.26.00  – –  Vitamin B12 and its derivatives  0,0  A  
2936.27.00  – –  Vitamin C and its derivatives  0,0  A  
2936.28.00  – –  Vitamin E and its derivatives  0,0  A  
2936.29.00  – –  Other vitamins and their derivatives  0,0  A  
2936.90.00  –  Other, including natural concentrates  0,0  A  
2937.11.00  – –  Somatotropin, its derivatives and structural analogues:  0,0  A  
2937.12.00  – –  Insulin and its salts  0,0  A  
2937.19.00  – –  Other  0,0  A  
2937.21.00  – –  Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehy ­
drohydrocortisone)  0,0  A  
2937.22.00  – –  Halogenated derivatives of corticosteroidal hormones  0,0  A  
2937.23.00  – –  Oestrogens and progestogens  0,0  A  
2937.29.00  – –  Other  0,0  A  
2937.50.00  –  Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural anal ­
ogues  0,0  A  
2937.90.10  – –  Of oxygen-function amino-compounds  0,0  A  
2937.90.90  – –  Other  0,0  A  
2938.10.00  –  Rutoside (rutin) and its derivatives  3,0  A  
2938.90.00  –  Other  3,0  A  
2939.11.10  – – –  Concentrates of poppy straw and salts thereof  0,0  A  
2939.11.90  – – –  Other  0,0  A  
2939.19.00  – –  Other  0,0  A  
2939.20.10  – –  Quinine and its salts  0,0  A  
2939.20.90  – –  Other  0,0  AEN  L 186/746 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
2939.30.00  –  Caffeine and its salts  0,0  A  
2939.41.00  – –  Ephedrine and its salts  0,0  A  
2939.42.00  – –  Pseudoephedrine (INN) and its salts  0,0  A  
2939.43.00  – –  Cathine (INN) and its salts  0,0  A  
2939.44.00  – –  Norephedrine and its salts  0,0  A  
2939.49.00  – –  Other  0,0  A  
2939.51.00  – –  Fenetylline (INN) and its salts  0,0  A  
2939.59.00  – –  Other  0,0  A  
2939.61.00  – –  Ergometrine (INN) and its salts  0,0  A  
2939.62.00  – –  Ergotamine(INN) and its salts  0,0  A  
2939.63.00  – –  Lysergic acid and its salts  0,0  A  
2939.69.00  – –  Other  0,0  A  
2939.91.10  – – –  Cocaine and its derivatives  0,0  A  
2939.91.90  – – –  Other  0,0  A  
2939.99.10  – – –  Nicotine sulphate  0,0  A  
2939.99.90  – – –  Other  0,0  A  
2940.00.00  Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; 
sugar ethers, sugar acetals and sugar esters, and their salts, other than products of 
heading 29.37, 29.38 or 29.39.  3,0  B5  
2941.10.11  – – –  Non-sterile  10,0  B5  
2941.10.19  – – –  Other  10,0  B5  
2941.10.20  – –  Ampicillin and its salts  5,0  B5  
2941.10.90  – –  Other  0,0  A  
2941.20.00  –  Streptomycins and their derivatives; salts thereof  0,0  A  
2941.30.00  –  Tetracyclines and their derivatives; salts thereof  0,0  A  
2941.40.00  –  Chloramphenicol and its derivatives; salts thereof  0,0  A  
2941.50.00  –  Erythromycin and its derivatives; salts thereof  0,0  A  
2941.90.00  –  Other  0,0  A  
2942.00.00  Other organic compounds.  0,0  A  
3001.20.00  –  Extracts of glands or other organs or of their secretions  0,0  A  
3001.90.00  –  Other  0,0  A  
3002.10.10  – –  Plasma protein solutions  0,0  A  
3002.10.30  – –  Antisera and immunological products, whether or not modified or obtained by 
means of biotechnological processes  0,0  A  
3002.10.40  – –  Haemoglobin powder  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/747
 
HS 2012  Description  Base rate (%)  Category  
3002.10.90  – –  Other  0,0  A  
3002.20.10  – –  Tetanus toxoid  0,0  A  
3002.20.20  – –  Pertussis, measles, meningitis or polio vaccines  0,0  A  
3002.20.90  – –  Other  0,0  A  
3002.30.00  –  Vaccines for veterinary medicine  0,0  A  
3002.90.00  –  Other  0,0  A  
3003.10.10  – –  Containing amoxicillin (INN) or its salts  8,0  B7  
3003.10.20  – –  Containing ampicillin (INN) or its salts  8,0  B7  
3003.10.90  – –  Other  0,0  A  
3003.20.00  –  Containing other antibiotics  0,0  A  
3003.31.00  – –  Containing insulin  0,0  A  
3003.39.00  – –  Other  0,0  A  
3003.40.00  –  Containing alkaloids or derivatives thereof but not containing hormones or other 
products of heading 29.37 or antibiotics  0,0  A  
3003.90.00  –  Other  0,0  A  
3004.10.15  – – –  Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl peni ­
cillin or salts thereof  5,0  B7  
3004.10.16  – – –  Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally  8,0  B7  
3004.10.19  – – –  Other  0,0  A  
3004.10.21  – – –  In ointment form  0,0  A  
3004.10.29  – – –  Other  0,0  A  
3004.20.10  – –  Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind 
taken orally or in ointment form  5,0  B7  
3004.20.31  – – –  Of a kind taken orally  5,0  B7  
3004.20.32  – – –  In ointment form  5,0  B7  
3004.20.39  – – –  Other  0,0  A  
3004.20.71  – – –  Of a kind taken orally or in ointment form  5,0  B7  
3004.20.79  – – –  Other  0,0  A  
3004.20.91  – – –  Of a kind taken orally or in ointment form  0,0  A  
3004.20.99  – – –  Other  0,0  A  
3004.31.00  – –  Containing insulin  0,0  A  
3004.32.10  – – –  Containing dexamethasone or their derivatives  5,0  B7  
3004.32.40  – – –  Containing hydrocortisone sodium succinate or fluocinolone acetonide  0,0  A  
3004.32.90  – – –  Other  0,0  A  
3004.39.00  – –  Other  0,0  A  
3004.40.10  – –  Containing morphine or its derivatives, for injection  0,0  AEN  L 186/748 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3004.40.20  – –  Containing quinine hydrochloride or dihydroquinine chloride, for injection  0,0  A  
3004.40.30  – –  Containing quinine sulphate or bisulphate, of a kind taken orally  0,0  A  
3004.40.40  – –  Containing quinine or its salts or other antimalarial substances, other than goods of 
subheading 3004.40.20 or 3004.40.30  0,0  A  
3004.40.50  – –  Containing papaverine or berberine, of a kind taken orally  5,0  B7  
3004.40.60  – –  Containing theophyline, of a kind taken orally  5,0  B7  
3004.40.70  – –  Containing atropine sulphate  5,0  B7  
3004.40.90  – –  Other  0,0  A  
3004.50.10  – –  Of a kind suitable for children, in syrup form  0,0  A  
3004.50.21  – – –  Of a kind taken orally  5,0  B5  
3004.50.29  – – –  Other  0,0  A  
3004.50.91  – – –  Containing vitamin A, B or C  0,0  A  
3004.50.99  – – –  Other  0,0  A  
3004.90.10  – –  Transdermal therapeutic system patches for the treatment of cancer or heart 
diseases  0,0  A  
3004.90.20  – –  Closed sterile water for inhalation, pharmaceutical grade  0,0  A  
3004.90.30  – –  Antiseptics  0,0  A  
3004.90.41  – – –  Containing procaine hydrochloride  5,0  B7  
3004.90.49  – – –  Other  0,0  A  
3004.90.51  – – –  Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken 
orally  5,0  B7  
3004.90.52  – – –  Containing chlorpheniramine maleate  5,0  B7  
3004.90.53  – – –  Containing diclofenac, of a kind taken orally  5,0  B7  
3004.90.54  – – –  Containing piroxicam (INN) or ibuprofen  0,0  A  
3004.90.55  – – –  Other, in liniment form  5,0  B7  
3004.90.59  – – –  Other  0,0  A  
3004.90.61  – – –  Containing artemisinin, artesunate or chloroquine  5,0  B7  
3004.90.62  – – –  Containing primaquine  5,0  B7  
3004.90.63  – – – –  Herbal medicaments  5,0  B7  
3004.90.69  – – – –  Other  0,0  A  
3004.90.71  – – –  Containing piperazine or mebendazole (INN)  5,0  B7  
3004.90.72  – – – –  Herbal medicaments  5,0  B7  
3004.90.79  – – – –  Other  0,0  A  
3004.90.81  – – –  Containing deferoxamine, for injection  0,0  A  
3004.90.82  – – –  Anti HIV/AIDS medicaments  0,0  A  
3004.90.89  – – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/749
 
HS 2012  Description  Base rate (%)  Category  
3004.90.91  – – –  Containing sodium chloride or glucose, for infusion  0,0  A  
3004.90.92  – – –  Containing sorbitol or salbutamol, for infusion  0,0  A  
3004.90.93  – – –  Containing sorbitol or salbutamol, in other forms  5,0  B7  
3004.90.94  – – –  Containing cimetidine (INN) or ranitidine (INN) other than for injection  5,0  B7  
3004.90.95  – – –  Containing phenobarbital, diazepam or chlorpromazine, other than for injection 
or infusion  5,0  B7  
3004.90.96  – – –  Nasal-drop medicaments containing naphazoline, xylometazoline or oxymeta ­
zoline  5,0  B7  
3004.90.98  – – – –  Herbal medicaments  5,0  B7  
3004.90.99  – – – –  Other  0,0  A  
3005.10.10  – –  Impregnated or coated with pharmaceutical substances  7,0  B7  
3005.10.90  – –  Other  7,0  B7  
3005.90.10  – –  Bandages  7,0  B7  
3005.90.20  – –  Gauze  7,0  B7  
3005.90.90  – –  Other  7,0  B7  
3006.10.10  – –  Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion 
barriers, whether or not absorbable  0,0  A  
3006.10.90  – –  Other  0,0  A  
3006.20.00  –  Blood-grouping reagents  0,0  A  
3006.30.10  – –  Barium sulphate, of a kind taken orally  7,0  B7  
3006.30.20  – –  Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis  0,0  A  
3006.30.30  – –  Other microbial diagnostic reagents  0,0  A  
3006.30.90  – –  Other  0,0  A  
3006.40.10  – –  Dental cements and other dental fillings  0,0  A  
3006.40.20  – –  Bone reconstruction cements  0,0  A  
3006.50.00  –  First-aid boxes and kits  0,0  A  
3006.60.00  –  Chemical contraceptive preparations based on hormones, on other products of 
heading 29.37 or on spermicides  0,0  A  
3006.70.00  –  Gel preparations designed to be used in human or veterinary medicine as a lubricant 
for parts of the body for surgical operations or physical examinations or as a 
coupling agent between the body and medical instruments  0,0  A  
3006.91.00  – –  Appliances identifiable for ostomy use  5,0  B7  
3006.92.10  – – –  Of medicaments for the treatment of cancer, HIV/AIDS or other intractable 
diseases  14,0  B10  
3006.92.90  – – –  Other  14,0  B10  
3101.00.11  – –  Supplement fertilisers in liquid form, not chemically treated  0,0  A  
3101.00.12  – –  Other, chemically treated  0,0  A  
3101.00.19  – –  Other  0,0  AEN  L 186/750 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3101.00.91  – –  Supplement fertilisers in liquid form, not chemically treated  0,0  A  
3101.00.92  – –  Other, of animal origin (other than guano), chemically treated  0,0  A  
3101.00.99  – –  Other  0,0  A  
3102.10.00  –  Urea, whether or not in aqueous solution  0,0  A  
3102.21.00  – –  Ammonium sulphate  0,0  A  
3102.29.00  – –  Other  0,0  A  
3102.30.00  –  Ammonium nitrate, whether or not in aqueous solution  3,0  A  
3102.40.00  –  Mixtures of ammonium nitrate with calcium carbonate or other inorganic non- 
fertilising substances  0,0  A  
3102.50.00  –  Sodium nitrate  0,0  A  
3102.60.00  –  Double salts and mixtures of calcium nitrate and ammonium nitrate  0,0  A  
3102.80.00  –  Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution  0,0  A  
3102.90.00  –  Other, including mixtures not specified in the foregoing subheadings  0,0  A  
3103.10.10  – –  Feed grade  6,0  B7  
3103.10.90  – –  Other  6,0  B7  
3103.90.10  – –  Calcined phosphatic fertilisers  6,0  B7  
3103.90.90  – –  Other  0,0  A  
3104.20.00  –  Potassium chloride  0,0  A  
3104.30.00  –  Potassium sulphate  0,0  A  
3104.90.00  –  Other  0,0  A  
3105.10.10  – –  Superphosphates and calcined phosphatic fertilisers  6,0  B7  
3105.10.20  – –  Mineral or chemical fertilisers containing two or three of the fertilising elements 
nitrogen, phosphorus and potassium  6,0  B7  
3105.10.90  – –  Other  0,0  A  
3105.20.00  –  Mineral or chemical fertilisers containing the three fertilising elements nitrogen, 
phosphorus and potassium  6,0  B7  
3105.30.00  –  Diammonium hydrogenorthophosphate (diammonium phosphate)  0,0  A  
3105.40.00  –  Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures 
thereof with diammonium hydrogenorthophosphate (diammonium phosphate)  0,0  A  
3105.51.00  – –  Containing nitrates and phosphates  0,0  A  
3105.59.00  – –  Other  0,0  A  
3105.60.00  –  Mineral or chemical fertilisers containing the two fertilising elements phosphorus 
and potassium  0,0  A  
3105.90.00  –  Other  0,0  A  
3201.10.00  –  Quebracho extract  0,0  A  
3201.20.00  –  Wattle extract  0,0  A  
3201.90.10  – –  Gambier  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/751
 
HS 2012  Description  Base rate (%)  Category  
3201.90.90  – –  Other  0,0  A  
3202.10.00  –  Synthetic organic tanning substances  0,0  A  
3202.90.00  –  Other  0,0  A  
3203.00.10  –  Of a kind used in the food or drink industries  5,0  B7  
3203.00.90  –  Other  5,0  B7  
3204.11.10  – – –  Crude  0,0  A  
3204.11.90  – – –  Other  0,0  A  
3204.12.10  – – –  Acid dyes  0,0  A  
3204.12.90  – – –  Other  0,0  A  
3204.13.00  – –  Basic dyes and preparations based thereon  0,0  A  
3204.14.00  – –  Direct dyes and preparations based thereon  0,0  A  
3204.15.00  – –  Vat dyes (including those usable in that state as pigments) and preparations based 
thereon  0,0  A  
3204.16.00  – –  Reactive dyes and preparations based thereon  0,0  A  
3204.17.00  – –  Pigments and preparations based thereon  0,0  A  
3204.19.00  – –  Other, including mixtures of colouring matter of two or more of the 
subheadings 3204.11 to 3204,19  0,0  A  
3204.20.00  –  Synthetic organic products of a kind used as fluorescent brightening agents  0,0  A  
3204.90.00  –  Other  0,0  A  
3205.00.00  Colour lakes; preparations as specified in Note 3 to this Chapter based on colour 
lakes.  0,0  A  
3206.11.10  – – –  Pigments  0,0  A  
3206.11.90  – – –  Other  0,0  A  
3206.19.10  – – –  Pigments  0,0  A  
3206.19.90  – – –  Other  0,0  A  
3206.20.10  – –  Chrome yellow, chrome green and molybdate orange or red based on chromium 
compounds  0,0  A  
3206.20.90  – –  Other  0,0  A  
3206.41.10  – – –  Preparations  0,0  A  
3206.41.90  – – –  Other  0,0  A  
3206.42.10  – – –  Preparations  0,0  A  
3206.42.90  – – –  Other  0,0  A  
3206.49.10  – – –  Preparations  0,0  A  
3206.49.90  – – –  Other  0,0  A  
3206.50.10  – –  Preparations  0,0  A  
3206.50.90  – –  Other  0,0  A  
3207.10.00  –  Prepared pigments, prepared opacifiers, prepared colours and similar preparations  0,0  AEN  L 186/752 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3207.20.10  – –  Enamel frits  0,0  A  
3207.20.90  – –  Other  0,0  A  
3207.30.00  –  Liquid lustres and similar preparations  0,0  A  
3207.40.00  –  Glass frit and other glass, in the form of powder, granules or flakes  0,0  A  
3208.10.11  – – –  Of a kind used in dentistry  5,0  A  
3208.10.19  – – –  Other  10,0  B5  
3208.10.90  – –  Other  10,0  B5  
3208.20.40  – –  Anti-fouling or anti-corrosive paints for ships' hulls  10,0  B5  
3208.20.70  – –  Varnishes (including lacquers), of a kind used in dentistry  5,0  A  
3208.20.90  – –  Other  10,0  B5  
3208.90.11  – – –  Of a kind used in dentistry  5,0  A  
3208.90.19  – – –  Other  10,0  B5  
3208.90.21  – – –  Of a kind used in dentistry  5,0  A  
3208.90.29  – – –  Other  10,0  B5  
3208.90.90  – –  Other  10,0  B5  
3209.10.10  – –  Varnishes (including lacquers)  10,0  B5  
3209.10.40  – –  Leather paints  5,0  B3  
3209.10.50  – –  Anti-fouling or anti-corrosive paints for ships' hulls  10,0  B5  
3209.10.90  – –  Other  20,0  B5  
3209.90.00  –  Other  10,0  B5  
3210.00.10  –  Varnishes (including lacquers)  10,0  B5  
3210.00.20  –  Distempers  0,0  A  
3210.00.30  –  Prepared water pigments of a kind used for finishing leather  5,0  B3  
3210.00.50  –  Polyurethane tar coatings  20,0  B5  
3210.00.91  – –  Anti-fouling or anti-corrosive paints for ships' hulls  10,0  B5  
3210.00.99  – –  Other  20,0  B5  
3211.00.00  Prepared driers.  3,0  B3  
3212.10.00  –  Stamping foils  3,0  B3  
3212.90.11  – – –  Aluminium paste  3,0  B3  
3212.90.13  – – –  White lead dispersed in oil  3,0  B3  
3212.90.14  – – –  Other, for leather  3,0  B3  
3212.90.19  – – –  Other  3,0  B3  
3212.90.21  – – –  Of a kind used in the food or drink industries  3,0  B3  
3212.90.22  – – –  Other, dyes  3,0  B3  
3212.90.29  – – –  Other  3,0  B3EN  12.6.2020 Official Journal of the European Union L 186/753
 
HS 2012  Description  Base rate (%)  Category  
3213.10.00  –  Colours in sets  5,0  B3  
3213.90.00  –  Other  5,0  B3  
3214.10.00  –  Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; 
painters' fillings  5,0  B7  
3214.90.00  –  Other  5,0  B7  
3215.11.10  – – –  Ultra-violet curable inks  5,0  B3  
3215.11.90  – – –  Other  5,0  B5  
3215.19.00  – –  Other  5,0  B5  
3215.90.10  – –  Carbon mass of a kind used to manufacture one-time carbon paper  7,0  B3  
3215.90.60  – –  Drawing ink and writing ink  5,0  B5  
3215.90.70  – –  Ink of a kind suitable for use with duplicating machines of heading 84.72  7,0  B3  
3215.90.90  – –  Other  7,0  B3  
3301.12.00  – –  Of orange  5,0  B5  
3301.13.00  – –  Of lemon  5,0  B5  
3301.19.00  – –  Other  5,0  B5  
3301.24.00  – –  Of peppermint ( Mentha piperita ) 5,0  B5  
3301.25.00  – –  Of other mints  5,0  B5  
3301.29.00  – –  Other  5,0  B5  
3301.30.00  –  Resinoids  5,0  B5  
3301.90.10  – –  Aqueous distillates and aqueous solutions of essential oils suitable for medicinal use  5,0  B5  
3301.90.90  – –  Other  5,0  B5  
3302.10.10  – –  Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic 
beverages, in liquid form  10,0  B7  
3302.10.20  – –  Odoriferous alcoholic preparations of a kind used in the manufacture of alcoholic 
beverages, in other forms  10,0  B7  
3302.10.90  – –  Other  5,0  B7  
3302.90.00  –  Other  5,0  B7  
3303.00.00  Perfumes and toilet waters.  18,0  B7  
3304.10.00  –  Lip make-up preparations  22,0  B7  
3304.20.00  –  Eye make-up preparations  25,0  B7  
3304.30.00  –  Manicure and pedicure preparations  22,0  B7  
3304.91.00  – –  Powders, whether or not compressed  25,0  B7  
3304.99.20  – – –  Anti-acne creams  10,0  B7  
3304.99.30  – – –  Other face or skin creams and lotions  20,0  B7  
3304.99.90  – – –  Other  20,0  B7  
3305.10.10  – –  Having anti-fungal properties  15,0  B7EN  L 186/754 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3305.10.90  – –  Other  20,0  B7  
3305.20.00  –  Preparations for permanent waving or straightening  18,0  B7  
3305.30.00  –  Hair lacquers  18,0  B7  
3305.90.00  –  Other  20,0  B7  
3306.10.10  – –  Prophylactic pastes or powders  20,0  B7  
3306.10.90  – –  Other  20,0  B7  
3306.20.00  –  Yarn used to clean between the teeth (dental floss)  12,0  B7  
3306.90.00  –  Other  20,0  B7  
3307.10.00  –  Pre-shave, shaving or after-shave preparations  22,0  B7  
3307.20.00  –  Personal deodorants and antiperspirants  20,0  B7  
3307.30.00  –  Perfumed bath salts and other bath preparations  20,0  B7  
3307.41.10  – – –  Scented powders (incense) of a kind used during religious rites  20,0  B7  
3307.41.90  – – –  Other  20,0  B7  
3307.49.10  – – –  Room perfuming preparations, whether or not having disinfectant properties  20,0  B7  
3307.49.90  – – –  Other  20,0  B7  
3307.90.10  – –  Animal toilet preparations  20,0  B7  
3307.90.30  – –  Papers and tissues, impregnated or coated with perfume or cosmetics  20,0  B7  
3307.90.40  – –  Other perfumery or cosmetics, including depilatories  20,0  B7  
3307.90.50  – –  Contact lens or artificial eye solutions  15,0  B7  
3307.90.90  – –  Other  22,0  B7  
3401.11.10  – – –  Medicated products  20,0  B7  
3401.11.20  – – –  Bath soap  20,0  B7  
3401.11.30  – – –  Other, of felt or nonwovens, impregnated, coated or covered with soap or 
detergent  20,0  B7  
3401.11.90  – – –  Other  20,0  B7  
3401.19.10  – – –  Of felt or nonwovens, impregnated, coated or covered with soap or detergent  25,0  B7  
3401.19.90  – – –  Other  25,0  B7  
3401.20.20  – –  Soap chips  17,0  B7  
3401.20.91  – – –  Of a kind used for flotation de-inking of recycled paper  22,0  B7  
3401.20.99  – – –  Other  22,0  B7  
3401.30.00  –  Organic surface-active products and preparations for washing the skin, in the form 
of liquid or cream and put up for retail sale, whether or not containing soap  27,0  B7  
3402.11.10  – – –  Sulphated fatty alcohols  7,0  B7  
3402.11.40  – – –  Sulphonated alkylbenzene  7,0  B7  
3402.11.91  – – – –  Wetting agents of a kind used in the manufacture of herbicides  7,0  B7EN  12.6.2020 Official Journal of the European Union L 186/755
 
HS 2012  Description  Base rate (%)  Category  
3402.11.99  – – – –  Other  7,0  B7  
3402.12.10  – – –  Wetting agents of a kind used in the manufacture of herbicides  7,0  B7  
3402.12.90  – – –  Other  7,0  B7  
3402.13.10  – – –  Hydroxyl-terminated polybutadiene  5,0  B5  
3402.13.90  – – –  Other  3,0  B5  
3402.19.10  – – –  Of a kind suitable for use in fire-extinguishing preparations  0,0  A  
3402.19.90  – – –  Other  7,0  B7  
3402.20.11  – – –  Anionic surface active preparations  7,0  B7  
3402.20.12  – – –  Anionic washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.20.13  – – –  Other surface active preparations  7,0  B7  
3402.20.19  – – –  Other washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.20.91  – – –  Anionic surface active preparations  7,0  B7  
3402.20.92  – – –  Anionic washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.20.93  – – –  Other surface active preparations  7,0  B7  
3402.20.99  – – –  Other washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.90.11  – – – –  Wetting agents  7,0  B7  
3402.90.12  – – – –  Other  7,0  B7  
3402.90.13  – – –  Anionic washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.90.14  – – – –  Wetting agents  7,0  B7  
3402.90.15  – – – –  Other  7,0  B7  
3402.90.19  – – –  Other washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  10,0  B7  
3402.90.91  – – – –  Wetting agents  7,0  B7  
3402.90.92  – – – –  Other  7,0  B7  
3402.90.93  – – –  Anionic washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  7,0  B7  
3402.90.94  – – – –  Wetting agents  7,0  B7  
3402.90.95  – – – –  Other  7,0  B7  
3402.90.99  – – –  Other washing preparations or cleaning preparations, including bleaching, 
cleansing or degreasing preparations  7,0  B7  
3403.11.11  – – – –  Lubricating oil preparations  5,0  B5EN  L 186/756 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3403.11.19  – – – –  Other  5,0  B5  
3403.11.90  – – –  Other  5,0  B5  
3403.19.11  – – – –  For aircraft engines  5,0  B5  
3403.19.12  – – – –  Other preparations containing silicone oil  5,0  B5  
3403.19.19  – – – –  Other  17,0  B7  
3403.19.90  – – –  Other  10,0  B7  
3403.91.11  – – – –  Preparations containing silicone oil  5,0  B5  
3403.91.19  – – – –  Other  5,0  B5  
3403.91.90  – – –  Other  5,0  B5  
3403.99.11  – – – –  For aircraft engines  5,0  B5  
3403.99.12  – – – –  Other preparations containing silicone oil  5,0  B5  
3403.99.19  – – – –  Other  20,0  B7  
3403.99.90  – – –  Other  10,0  B7  
3404.20.00  –  Of poly(oxyethylene) (polyethylene glycol)  3,0  B5  
3404.90.10  – –  Of chemically modified lignite  3,0  B5  
3404.90.90  – –  Other  3,0  B5  
3405.10.00  –  Polishes, creams and similar preparations for footwear or leather  20,0  B7  
3405.20.00  –  Polishes, creams and similar preparations for the maintenance of wooden furniture, 
floors or other woodwork  20,0  B7  
3405.30.00  –  Polishes and similar preparations for coachwork, other than metal polishes  20,0  B7  
3405.40.10  – –  Scouring pastes and powders  15,0  B7  
3405.40.90  – –  Other  15,0  B7  
3405.90.10  – –  Metal polishes  20,0  B7  
3405.90.90  – –  Other  20,0  B7  
3406.00.00  Candles, tapers and the like.  20,0  B7  
3407.00.10  –  Modelling pastes, including those put up for children's amusement  5,0  B5  
3407.00.20  –  Preparations known as dental wax or dental impression compounds, put up in sets, 
in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms  0,0  A  
3407.00.30  –  Other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or 
calcium sulphate)  0,0  A  
3501.10.00  –  Casein  10,0  B5  
3501.90.10  – –  Caseinates and other casein derivatives  10,0  B5  
3501.90.20  – –  Casein glues  10,0  B5  
3502.11.00  – –  Dried  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/757
 
HS 2012  Description  Base rate (%)  Category  
3502.19.00  – –  Other  10,0  B5  
3502.20.00  –  Milk albumin, including concentrates of two or more whey proteins  10,0  B5  
3502.90.00  –  Other  10,0  B5  
3503.00.11  – –  Fish glues  10,0  B5  
3503.00.19  – –  Other  10,0  B5  
3503.00.30  –  Isinglass  5,0  B3  
3503.00.41  – –  In powder form with a bloating level of A-250 or B-230 or higher on the Bloom 
scale  3,0  B5  
3503.00.49  – –  Other  5,0  B5  
3504.00.00  Peptones and their derivatives; other protein substances and their derivatives, not 
elsewhere specified or included; hide powder, whether or not chromed.  5,0  B3  
3505.10.10  – –  Dextrins; soluble or roasted starches  5,0  B3  
3505.10.90  – –  Other  5,0  B5  
3505.20.00  –  Glues  20,0  B5  
3506.10.00  –  Products suitable for use as glues or adhesives, put up for retail sale as glues or 
adhesives, not exceeding a net weight of 1 kg  14,0  B5  
3506.91.00  – –  Adhesives based on polymers of headings 39.01 to 39.13 or on rubber  14,0  B5  
3506.99.00  – –  Other  14,0  B5  
3507.10.00  –  Rennet and concentrates thereof  3,0  B3  
3507.90.00  –  Other  3,0  B5  
3601.00.00  Propellent powders.  0,0  A  
3602.00.00  Prepared explosives, other than propellent powders.  0,0  A  
3603.00.10  –  Semi-fuses; elemented caps; signal tubes  0,0  A  
3603.00.20  –  Safety fuses or detonating fuses  0,0  A  
3603.00.90  –  Other  0,0  A  
3604.10.00  –  Fireworks  20,0  B10  
3604.90.20  – –  Miniature pyrotechnic munitions and percussion caps for toys  20,0  B10  
3604.90.30  – –  Signalling flares or rockets  0,0  A  
3604.90.90  – –  Other  0,0  A  
3605.00.00  Matches, other than pyrotechnic articles of heading 36.04.  20,0  B7  
3606.10.00  –  Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling 
cigarette or similar lighters and of a capacity not exceeding 300 cm  3 20,0  B7  
3606.90.10  – –  Solid or semi-solid fuels, solidified alcohol and similar prepared fuels  20,0  B7  
3606.90.20  – –  Lighter flints  20,0  B7  
3606.90.30  – –  Other ferro-cerium and other pyrophoric alloys in all forms  20,0  B7  
3606.90.40  – –  Resin torches, firelighters and the like  20,0  B7EN  L 186/758 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3606.90.90  – –  Other  20,0  B7  
3701.10.00  –  For X-ray  0,0  A  
3701.20.00  –  Instant print film  6,0  B5  
3701.30.00  –  Other plates and film, with any side exceeding 255 mm  6,0  B3  
3701.91.10  – – –  Of a kind suitable for use in the printing industry  5,0  B5  
3701.91.90  – – –  Other  6,0  B5  
3701.99.10  – – –  Of a kind suitable for use in the printing industry  5,0  B5  
3701.99.90  – – –  Other  6,0  B5  
3702.10.00  –  For X-ray  0,0  A  
3702.31.00  – –  For colour photography (polychrome)  5,0  B5  
3702.32.00  – –  Other, with silver halide emulsion  5,0  B3  
3702.39.00  – –  Other:  5,0  B3  
3702.41.00  – –  Of a width exceeding 610 mm and of a length exceeding 200 m, for colour 
photography (polychrome)  3,0  A  
3702.42.00  – –  Of a width exceeding 610 mm and of a length exceeding 200 m, other than for 
colour photography  3,0  A  
3702.43.00  – –  Of a width exceeding 610 mm and of a length not exceeding 200 m  3,0  B3  
3702.44.00  – –  Of a width exceeding 105 mm but not exceeding 610 mm  3,0  A  
3702.52.20  – – –  Of a kind suitable for use in cinematography  0,0  A  
3702.52.90  – – –  Other  3,0  B3  
3702.53.00  – –  Of a width exceeding 16 mm but not exceeding 35 mm and of a length not 
exceeding 30 m, for slides  3,0  B3  
3702.54.40  – – –  Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in 
the printing industry  0,0  A  
3702.54.90  – – –  Other  5,0  B3  
3702.55.20  – – –  Of a kind suitable for use in cinematography  0,0  A  
3702.55.50  – – –  Of a kind suitable for used in medical, surgical, dental or veterinary sciences or in 
the printing industry  0,0  A  
3702.55.90  – – –  Other  5,0  B5  
3702.56.20  – – –  Of a kind suitable for use in cinematography  0,0  A  
3702.56.90  – – –  Other  5,0  B3  
3702.96.10  – – –  Of a kind suitable for use in cinematography  0,0  A  
3702.96.90  – – –  Other  5,0  B3  
3702.97.10  – – –  Of a kind suitable for use in cinematography  5,0  B3  
3702.97.90  – – –  Other  5,0  B3  
3702.98.10  – – –  Of a kind suitable for use in cinematography  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/759
 
HS 2012  Description  Base rate (%)  Category  
3702.98.30  – – –  Other, of a length of 120 m or more  6,0  B5  
3702.98.90  – – –  Other  5,0  B3  
3703.10.10  – –  Of a width not exceeding 1 000 mm  6,0  A  
3703.10.90  – –  Other  6,0  B7  
3703.20.00  –  Other, for colour photography (polychrome)  6,0  B7  
3703.90.00  –  Other  6,0  B7  
3704.00.10  –  X-ray plates or film  5,0  A  
3704.00.90  –  Other  6,0  A  
3705.10.00  –  For offset reproduction  3,0  A  
3705.90.10  – –  X-ray  5,0  A  
3705.90.20  – –  Microfilm  3,0  A  
3705.90.90  – –  Other  6,0  A  
3706.10.10  – –  Newsreels, travelogues, technical and scientific films  5,0  A  
3706.10.30  – –  Other documentary films  5,0  A  
3706.10.40  – –  Other, consisting only of sound track  5,0  A  
3706.10.90  – –  Other  5,0  A  
3706.90.10  – –  Newsreels, travelogues, technical and scientific films  5,0  A  
3706.90.30  – –  Other documentary films  5,0  A  
3706.90.40  – –  Other, consisting only of sound track  5,0  A  
3706.90.90  – –  Other  5,0  A  
3707.10.00  –  Sensitising emulsions  3,0  A  
3707.90.10  – –  Flashlight materials  3,0  A  
3707.90.90  – –  Other  3,0  B3  
3801.10.00  –  Artificial graphite  3,0  A  
3801.20.00  –  Colloidal or semi-colloidal graphite  3,0  A  
3801.30.00  –  Carbonaceous pastes for electrodes and similar pastes for furnace linings  3,0  A  
3801.90.00  –  Other  3,0  A  
3802.10.00  –  Activated carbon  0,0  A  
3802.90.10  – –  Activated bauxite  0,0  A  
3802.90.20  – –  Activated clays or activated earths  0,0  A  
3802.90.90  – –  Other  0,0  A  
3803.00.00  Tall oil, whether or not refined.  0,0  A  
3804.00.10  –  Concentrated sulphite lye  0,0  A  
3804.00.90  –  Other  0,0  A  
3805.10.00  –  Gum, wood or sulphate turpentine oils  5,0  AEN  L 186/760 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3805.90.00  –  Other  5,0  A  
3806.10.00  –  Rosin and resin acids  5,0  A  
3806.20.00  –  Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts 
of rosin adducts  5,0  A  
3806.30.10  – –  In blocks  5,0  A  
3806.30.90  – –  Other  5,0  A  
3806.90.10  – –  Run gums in blocks  5,0  A  
3806.90.90  – –  Other  5,0  A  
3807.00.00  Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch 
and similar preparations based on rosin, resin acids or on vegetable pitch.  3,0  A  
3808.50.10  – –  Insecticides  3,0  A  
3808.50.21  – – –  In aerosol containers  3,0  A  
3808.50.29  – – –  Other  3,0  A  
3808.50.31  – – –  In aerosol containers  0,0  A  
3808.50.39  – – –  Other  0,0  A  
3808.50.40  – –  Anti-sprouting products  0,0  A  
3808.50.50  – –  Plant-growth regulators  0,0  A  
3808.50.60  – –  Disinfectants  0,0  A  
3808.50.91  – – –  Wood preservatives, being preparations other than surface coatings, containing 
insecticides or fungicides  0,0  A  
3808.50.99  – – –  Other  0,0  A  
3808.91.11  – – – –  Containing 2-(1-Methylpropyl) phenol methylcarbamate)  0,0  A  
3808.91.19  – – – –  Other  3,0  A  
3808.91.20  – – –  In the form of mosquito coils  5,0  A  
3808.91.30  – – –  In the form of mosquito mats  5,0  A  
3808.91.91  – – – – –  Having a deodorising function  3,0  A  
3808.91.92  – – – – –  Other  3,0  A  
3808.91.93  – – – – –  Having a deodorising function  3,0  A  
3808.91.99  – – – – –  Other  3,0  A  
3808.92.11  – – – –  With a validamycin content not exceeding 3 % by net weight  3,0  A  
3808.92.19  – – – –  Other  0,0  A  
3808.92.90  – – –  Other  3,0  A  
3808.93.11  – – – –  In aerosol containers  0,0  A  
3808.93.19  – – – –  Other  0,0  A  
3808.93.20  – – –  Anti-sprouting products  0,0  A  
3808.93.30  – – –  Plant-growth regulators  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/761
 
HS 2012  Description  Base rate (%)  Category  
3808.94.10  – – –  Containing mixtures of coal tar acid and alkalis  0,0  A  
3808.94.20  – – –  Other, in aerosol containers  0,0  A  
3808.94.90  – – –  Other  0,0  A  
3808.99.10  – – –  Wood preservatives, containing insecticides or fungicides  0,0  A  
3808.99.90  – – –  Other  0,0  A  
3809.10.00  –  With a basis of amylaceous substances  0,0  A  
3809.91.10  – – –  Softening agents  5,0  B5  
3809.91.90  – – –  Other  0,0  A  
3809.92.00  – –  Of a kind used in the paper or like industries  0,0  A  
3809.93.00  – –  Of a kind used in the leather or like industries  0,0  A  
3810.10.00  –  Pickling preparations for metal surfaces; soldering, brazing or welding powders and 
pastes consisting of metal and other materials  3,0  A  
3810.90.00  –  Other  3,0  A  
3811.11.00  – –  Based on lead compounds  0,0  A  
3811.19.00  – –  Other  0,0  A  
3811.21.10  – – –  Put up for retail sale  0,0  A  
3811.21.90  – – –  Other  0,0  A  
3811.29.00  – –  Other  0,0  A  
3811.90.10  – –  Rust preventatives or corrosion inhibitors  0,0  A  
3811.90.90  – –  Other  0,0  A  
3812.10.00  –  Prepared rubber accelerators  0,0  A  
3812.20.00  –  Compound plasticisers for rubber or plastics  0,0  A  
3812.30.00  –  Anti-oxidising preparations and other compound stabilisers for rubber or plastics  0,0  A  
3813.00.00  Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.  0,0  A  
3814.00.00  Organic composite solvents and thinners, not elsewhere specified or included; prepared 
paint or varnish removers.  3,0  A  
3815.11.00  – –  With nickel or nickel compounds as the active substance  3,0  A  
3815.12.00  – –  With precious metal or precious metal compounds as the active substance  3,0  A  
3815.19.00  – –  Other  3,0  A  
3815.90.00  –  Other  3,0  A  
3816.00.10  –  Refractory cements  5,0  B3  
3816.00.90  –  Other  5,0  B5  
3817.00.00  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 
or 29.02.  0,0  AEN  L 186/762 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3818.00.00  Chemical elements doped for use in electronics, in the form of discs, wafers or similar 
forms; chemical compounds doped for use in electronics.  0,0  A  
3819.00.00  Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not 
containing or containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous minerals.  3,0  A  
3820.00.00  Anti-freezing preparations and prepared de-icing fluids.  3,0  A  
3821.00.10  –  Prepared culture media for the development of micro-organisms  0,0  A  
3821.00.90  –  Other  0,0  A  
3822.00.10  –  Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic or 
laboratory reagents  0,0  A  
3822.00.20  –  Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated 
with diagnostic or laboratory reagents  0,0  A  
3822.00.30  –  Sterilisation indicator strips and tapes  0,0  A  
3822.00.90  –  Other  0,0  A  
3823.11.00  – –  Stearic acid  7,0  A  
3823.12.00  – –  Oleic acid  7,0  A  
3823.13.00  – –  Tall oil fatty acids  10,0  B5  
3823.19.10  – – –  Acid oils from refining  10,0  B5  
3823.19.90  – – –  Other  10,0  B5  
3823.70.10  – –  In the form of wax  5,0  A  
3823.70.90  – –  Other  5,0  A  
3824.10.00  –  Prepared binders for foundry moulds or cores  0,0  A  
3824.30.00  –  Non-agglomerated metal carbides mixed together or with metallic binders  0,0  A  
3824.40.00  –  Prepared additives for cements, mortars or concretes  5,0  B5  
3824.50.00  –  Non-refractory mortars and concretes  5,0  A  
3824.60.00  –  Sorbitol other than that of subheading 2905.44  0,0  A  
3824.71.10  – – –  Transformer and circuit breaker oils, containing by weight less than 70 % or of 
petroleum oils or of oils obtained from bituminous minerals  5,0  A  
3824.71.90  – – –  Other  0,0  A  
3824.72.00  – –  Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetra ­
fluoroethanes  0,0  A  
3824.73.00  – –  Containing hydrobromofluorocarbons (HBFCs)  0,0  A  
3824.74.10  – – –  Transformer and circuit breaker oils, containing by weight less than 70 % or of 
petroleum oils or of oils obtained from bituminous minerals  5,0  A  
3824.74.90  – – –  Other  0,0  A  
3824.75.00  – –  Containing carbon tetrachloride  0,0  A  
3824.76.00  – –  Containing 1,1,1-trichloroethane (methyl chloroform)  0,0  A  
3824.77.00  – –  Containing bromomethane (methyl bromide) or bromochloromethane  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/763
 
HS 2012  Description  Base rate (%)  Category  
3824.78.00  – –  Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not 
containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)  0,0  A  
3824.79.00  – –  Other  0,0  A  
3824.81.00  – –  Containing oxirane (ethylene oxide)  0,0  A  
3824.82.00  – –  Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs)  0,0  A  
3824.83.00  – –  Containing tris(2,3-dibromopropyl) phosphate  0,0  A  
3824.90.10  – –  Ink removers, stencil correctors, other correcting fluids and correction tapes (other 
than those of heading 96.12), put up in packings for retail sale  5,0  A  
3824.90.30  – –  Copying pastes with a basis of gelatin, whether presented in bulk or ready for use 
(for example, on a paper or textile backing)  0,0  A  
3824.90.40  – –  Composite inorganic solvents  0,0  A  
3824.90.50  – –  Acetone oil  0,0  A  
3824.90.60  – –  Chemical preparations containing monosodium glutamate  15,0  B5  
3824.90.70  – –  Other chemical preparations, of a kind used in the manufacture of foodstuff  5,0  B5  
3824.90.91  – – –  Naphthenic acids, their water insoluble salts and their esters  0,0  A  
3824.90.99  – – –  Other  0,0  A  
3825.10.00  –  Municipal waste  20,0  B10  
3825.20.00  –  Sewage sludge  20,0  B10  
3825.30.10  – –  Syringes, needles, cannulae and the like  20,0  B10  
3825.30.90  – –  Other  20,0  B10  
3825.41.00  – –  Halogenated  20,0  B10  
3825.49.00  – –  Other  20,0  B10  
3825.50.00  –  Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids  20,0  B10  
3825.61.00  – –  Mainly containing organic constituents  20,0  B10  
3825.69.00  – –  Other  20,0  B10  
3825.90.00  –  Other  20,0  B10  
3826.00.10  –  Coconut methyl ester (CME)  0,0  A  
3826.00.90  –  Other  0,0  A  
3901.10.12  – – –  Linear Low-Density Polyethylene (LLDPE)  0,0  A  
3901.10.19  – – –  Other  0,0  A  
3901.10.92  – – –  Linear Low-Density Polyethylene (LLDPE)  0,0  A  
3901.10.99  – – –  Other  0,0  A  
3901.20.00  –  Polyethylene having a specific gravity of 0,94 or more  0,0  A  
3901.30.00  –  Ethylene-vinyl acetate copolymers  0,0  A  
3901.90.40  – –  In dispersion  0,0  AEN  L 186/764 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3901.90.90  – –  Other  0,0  A  
3902.10.30  – –  In dispersion  0,0  A  
3902.10.90  – –  Other  0,0  A  
3902.20.00  –  Polyisobutylene  0,0  A  
3902.30.30  – –  In the form of liquids or pastes  0,0  A  
3902.30.90  – –  Other  0,0  A  
3902.90.10  – –  Chlorinated polypropylene of a kind suitable for use in printing ink formulation  0,0  A  
3902.90.90  – –  Other  0,0  A  
3903.11.10  – – –  Granules  3,0  A  
3903.11.90  – – –  Other  5,0  A  
3903.19.10  – – –  In dispersion  5,0  A  
3903.19.21  – – – –  High impact polystyrene (HIPS)  3,0  A  
3903.19.29  – – – –  Other  3,0  A  
3903.19.91  – – – –  High impact polystyrene (HIPS)  5,0  A  
3903.19.99  – – – –  Other  5,0  A  
3903.20.40  – –  In aqueous dispersion  10,0  B3  
3903.20.50  – –  In non-aqueous dispersion  5,0  A  
3903.20.90  – –  Other  5,0  A  
3903.30.40  – –  In aqueous dispersion  8,0  B3  
3903.30.50  – –  In non-aqueous dispersion  5,0  A  
3903.30.60  – –  Granules  3,0  A  
3903.30.90  – –  Other  5,0  A  
3903.90.30  – –  In dispersion  5,0  A  
3903.90.91  – – –  High impact polystyrene (HIPS)  5,0  A  
3903.90.99  – – –  Other  5,0  A  
3904.10.10  – –  Homopolymers, suspension type  5,0  A  
3904.10.91  – – –  Granules  10,0  B3  
3904.10.92  – – –  Powder  5,0  A  
3904.10.99  – – –  Other  0,0  A  
3904.21.10  – – –  Granules  8,0  B3  
3904.21.20  – – –  Powder  7,0  B3  
3904.21.90  – – –  Other  0,0  A  
3904.22.10  – – –  In dispersion  0,0  A  
3904.22.20  – – –  Granules  8,0  B3  
3904.22.30  – – –  Powder  7,0  B3EN  12.6.2020 Official Journal of the European Union L 186/765
 
HS 2012  Description  Base rate (%)  Category  
3904.22.90  – – –  Other  0,0  A  
3904.30.10  – –  Granules  5,0  A  
3904.30.20  – –  Powder  3,0  A  
3904.30.90  – –  Other  0,0  A  
3904.40.10  – –  Granules  5,0  A  
3904.40.20  – –  Powder  3,0  A  
3904.40.90  – –  Other  0,0  A  
3904.50.40  – –  In dispersion  0,0  A  
3904.50.50  – –  Granules  5,0  A  
3904.50.60  – –  Powder  3,0  A  
3904.50.90  – –  Other  0,0  A  
3904.61.10  – – –  Granules  5,0  A  
3904.61.20  – – –  Powder  3,0  A  
3904.61.90  – – –  Other  0,0  A  
3904.69.30  – – –  In dispersion  0,0  A  
3904.69.40  – – –  Granules  5,0  A  
3904.69.50  – – –  Powder  3,0  A  
3904.69.90  – – –  Other  0,0  A  
3904.90.30  – –  In dispersion  0,0  A  
3904.90.40  – –  Granules  5,0  A  
3904.90.50  – –  Powder  3,0  A  
3904.90.90  – –  Other  0,0  A  
3905.12.00  – –  In aqueous dispersion  5,0  A  
3905.19.10  – – –  In the form of liquids or pastes  5,0  A  
3905.19.90  – – –  Other  0,0  A  
3905.21.00  – –  In aqueous dispersion  10,0  B3  
3905.29.00  – –  Other  5,0  B3  
3905.30.10  – –  In dispersion  5,0  A  
3905.30.90  – –  Other  5,0  A  
3905.91.10  – – –  In dispersion  5,0  A  
3905.91.90  – – –  Other  5,0  A  
3905.99.10  – – –  In aqueous dispersion  10,0  B3  
3905.99.20  – – –  In non-aqueous dispersion  5,0  A  
3905.99.90  – – –  Other  0,0  A  
3906.10.10  – –  In dispersion  5,0  A  
3906.10.90  – –  Other  5,0  B3EN  L 186/766 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3906.90.20  – –  In dispersion  5,0  B5  
3906.90.92  – – –  Sodium polyacrylate  0,0  A  
3906.90.99  – – –  Other  5,0  B5  
3907.10.00  –  Polyacetals  0,0  A  
3907.20.10  – –  Polytetramethylene ether glycol  0,0  A  
3907.20.90  – –  Other  0,0  A  
3907.30.20  – –  Of a kind used for coating, in powder form  3,0  A  
3907.30.30  – –  In the form of liquids or pastes  0,0  A  
3907.30.90  – –  Other  0,0  A  
3907.40.00  –  Polycarbonates  0,0  A  
3907.50.10  – –  In the form of liquids or pastes  3,0  A  
3907.50.90  – –  Other  0,0  A  
3907.60.10  – –  In dispersion  0,0  A  
3907.60.20  – –  Granules  5,0  A  
3907.60.90  – –  Other  0,0  A  
3907.70.00  –  Poly(lactic acid)  0,0  A  
3907.91.20  – – –  In chip form  0,0  A  
3907.91.30  – – –  In the form of liquids or pastes  3,0  A  
3907.91.90  – – –  Other  0,0  A  
3907.99.40  – – –  Of a kind used for coating, in powder form  3,0  A  
3907.99.90  – – –  Other  0,0  A  
3908.10.10  – –  Polyamide-6  0,0  A  
3908.10.90  – –  Other  0,0  A  
3908.90.00  –  Other  0,0  A  
3909.10.10  – –  Moulding compounds  3,0  A  
3909.10.90  – –  Other  3,0  A  
3909.20.10  – –  Moulding compounds  3,0  A  
3909.20.90  – –  Other  3,0  A  
3909.30.10  – –  Moulding compounds  3,0  A  
3909.30.91  – – –  Glyoxal monourein resin  0,0  A  
3909.30.99  – – –  Other  0,0  A  
3909.40.10  – –  Moulding compounds other than phenol formaldehyde  3,0  A  
3909.40.90  – –  Other  3,0  A  
3909.50.00  –  Polyurethanes  0,0  A  
3910.00.20  –  In dispersion or in solutions  0,0  A  
3910.00.90  –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/767
 
HS 2012  Description  Base rate (%)  Category  
3911.10.00  –  Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes  0,0  A  
3911.90.00  –  Other  0,0  A  
3912.11.00  – –  Non-plasticised  0,0  A  
3912.12.00  – –  Plasticised  0,0  A  
3912.20.11  – – –  Water-based semi-finished nitrocellulose  0,0  A  
3912.20.19  – – –  Other  0,0  A  
3912.20.20  – –  Plasticised  0,0  A  
3912.31.00  – –  Carboxymethylcellulose and its salts  0,0  A  
3912.39.00  – –  Other  0,0  A  
3912.90.20  – –  Granules  0,0  A  
3912.90.90  – –  Other  0,0  A  
3913.10.00  –  Alginic acid, its salts and esters  0,0  A  
3913.90.10  – –  Hardened proteins  0,0  A  
3913.90.20  – –  Chemical derivatives of natural rubber  0,0  A  
3913.90.30  – –  Starch-based polymers  0,0  A  
3913.90.90  – –  Other  0,0  A  
3914.00.00  Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.  0,0  A  
3915.10.10  – –  Of non-rigid cellular products  10,0  B3  
3915.10.90  – –  Other  10,0  B3  
3915.20.10  – –  Of non-rigid cellular products  10,0  B3  
3915.20.90  – –  Other  10,0  B3  
3915.30.10  – –  Of non-rigid cellular products  10,0  B3  
3915.30.90  – –  Other  10,0  B3  
3915.90.00  –  Of other plastics  10,0  B5  
3916.10.10  – –  Monofilament  5,0  A  
3916.10.20  – –  Rods, sticks and profile shapes  10,0  B3  
3916.20.10  – –  Monofilament  5,0  A  
3916.20.20  – –  Rods, sticks and profile shapes  10,0  B3  
3916.90.41  – – –  Monofilament  5,0  A  
3916.90.49  – – –  Other  10,0  B3  
3916.90.50  – –  Of vulcanised fibre  10,0  B3  
3916.90.60  – –  Of chemical derivatives of natural rubber  10,0  B3  
3916.90.91  – – –  Monofilament  5,0  A  
3916.90.99  – – –  Other  10,0  B5  
3917.10.10  – –  Of hardened proteins  10,0  B3  
3917.10.90  – –  Other  10,0  B3EN  L 186/768 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3917.21.00  – –  Of polymers of ethylene  12,0  B3  
3917.22.00  – –  Of polymers of propylene  12,0  B3  
3917.23.00  – –  Of polymers of vinyl chloride  17,0  B5  
3917.29.00  – –  Of other plastics  17,0  B5  
3917.31.00  – –  Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa  12,0  B3  
3917.32.10  – – –  Sausage or ham casings  10,0  B3  
3917.32.90  – – –  Other  17,0  B5  
3917.33.00  – –  Other, not reinforced or otherwise combined with other materials, with fittings  17,0  B5  
3917.39.00  – –  Other  15,0  B3  
3917.40.00  –  Fittings  15,0  B5  
3918.10.11  – – –  Tiles  27,0  B5  
3918.10.19  – – –  Other  27,0  B5  
3918.10.90  – –  Other  27,0  B5  
3918.90.11  – – –  Tiles, of polyethylene  27,0  B5  
3918.90.13  – – –  Other, of polyethylene  27,0  B5  
3918.90.14  – – –  Of chemical derivatives of natural rubber  27,0  B5  
3918.90.19  – – –  Other  27,0  B5  
3918.90.91  – – –  Of polyethylene  27,0  B5  
3918.90.92  – – –  Of chemical derivatives of natural rubber  27,0  B5  
3918.90.99  – – –  Other  27,0  B5  
3919.10.10  – –  Of polymers of vinyl chloride  12,0  B3  
3919.10.20  – –  Of polyethylene  12,0  B3  
3919.10.90  – –  Other  12,0  B5  
3919.90.10  – –  Of polymers of vinyl chloride  12,0  B3  
3919.90.20  – –  Of hardened proteins  12,0  B3  
3919.90.90  – –  Other  12,0  B5  
3920.10.00  –  Of polymers of ethylene  7,0  B3  
3920.20.10  – –  Biaxially oriented polypropylene (BOPP) film  5,0  B3  
3920.20.90  – –  Other  7,0  B3  
3920.30.10  – –  Of a kind used as an adhesive by melting  8,0  B3  
3920.30.20  – –  Acrylonitrile butadiene styrene (ABS) sheets of a kind used in the manufacture of 
refrigerators  5,0  B3  
3920.30.90  – –  Other  8,0  B3  
3920.43.00  – –  Containing by weight not less than 6 % of plasticisers  7,0  B3  
3920.49.00  – –  Other  7,0  B3EN  12.6.2020 Official Journal of the European Union L 186/769
 
HS 2012  Description  Base rate (%)  Category  
3920.51.00  – –  Of poly(methyl methacrylate)  8,0  B3  
3920.59.00  – –  Other  8,0  B3  
3920.61.10  – – –  Plates and sheets  8,0  B3  
3920.61.90  – – –  Other  8,0  B3  
3920.62.00  – –  Of poly(ethylne terephthalate)  8,0  B3  
3920.63.00  – –  Of unsaturated polyesters  8,0  B3  
3920.69.00  – –  Of other polyesters  8,0  B3  
3920.71.10  – – –  Cellophane film  8,0  B3  
3920.71.90  – – –  Other  8,0  B3  
3920.73.00  – –  Of cellulose acetate  8,0  B3  
3920.79.10  – – –  Of nitrocellulose (gun cotton)  8,0  B3  
3920.79.90  – – –  Other  8,0  B3  
3920.91.10  – – –  Film of a kind used in safety glass, of a thickness exceeding 0,38 mm but not 
exceeding 0,76 mm, and of a width not exceeding 2 m  3,0  A  
3920.91.90  – – –  Other  3,0  B3  
3920.92.10  – – –  Of polyamide-6  8,0  B3  
3920.92.90  – – –  Other  8,0  B3  
3920.93.00  – –  Of amino-resins  8,0  B3  
3920.94.10  – – –  Phenol formaldehyde (bakelite) sheets  8,0  B3  
3920.94.90  – – –  Other  8,0  B3  
3920.99.10  – – –  Of hardened proteins or of chemical derivatives of natural rubber  8,0  B3  
3920.99.90  – – –  Other  8,0  B3  
3921.11.20  – – –  Rigid  8,0  B3  
3921.11.90  – – –  Other  8,0  B3  
3921.12.00  – –  Of polymers of vinyl chloride  7,0  B3  
3921.13.10  – – –  Rigid  8,0  B3  
3921.13.90  – – –  Other  8,0  B3  
3921.14.20  – – –  Rigid  8,0  B3  
3921.14.90  – – –  Other  8,0  B3  
3921.19.20  – – –  Rigid  7,0  B3  
3921.19.90  – – –  Other  7,0  B3  
3921.90.10  – –  Of vulcanised fibre  7,0  B3  
3921.90.20  – –  Of hardened proteins  7,0  B3  
3921.90.30  – –  Of chemical derivatives of natural rubber  7,0  B3  
3921.90.90  – –  Other  7,0  B5EN  L 186/770 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
3922.10.10  – –  Baths  25,0  B5  
3922.10.90  – –  Other  25,0  B5  
3922.20.00  –  Lavatory seats and covers  25,0  B5  
3922.90.11  – – –  Parts of flushing cisterns  25,0  B5  
3922.90.12  – – –  Flushing cisterns equipped with their mechanisms  25,0  B5  
3922.90.19  – – –  Other  25,0  B5  
3922.90.90  – –  Other  25,0  B5  
3923.10.10  – –  Film, tape and optical disc cases  12,0  B3  
3923.10.90  – –  Other  10,0  B3  
3923.21.11  – – – –  Of a width of 315 mm or more and of a length of 410 mm or more, incor ­
porating a sealed gland  17,0  B5  
3923.21.19  – – – –  Other  17,0  B5  
3923.21.91  – – – –  Aseptic bags not reinforced with aluminium foil (other than retort pouches), of 
a width of 315 mm or more and of a length of 410 mm or more, incor ­
porating a sealed gland  15,0  B3  
3923.21.99  – – – –  Other  15,0  B5  
3923.29.10  – – –  Aseptic bags whether or not reinforced with aluminium foil (other than retort 
pouches), of a width of 315 mm or more and of a length of 410 mm or more, 
incorporating a sealed gland  17,0  B5  
3923.29.90  – – –  Other  15,0  B3  
3923.30.20  – –  Multi-layer fibreglass reinforced fuel containers  5,0  B3  
3923.30.90  – –  Other  15,0  B5  
3923.40.10  – –  Suitable for use with the machines of heading 84.44, 84.45 or 84.48  5,0  A  
3923.40.90  – –  Other  5,0  A  
3923.50.00  –  Stoppers, lids, caps and other closures  5,0  B3  
3923.90.10  – –  Toothpaste tubes  10,0  B3  
3923.90.90  – –  Other  18,0  B5  
3924.10.00  –  Tableware and kitchenware  27,0  B5  
3924.90.10  – –  Bed pans, urinals (portable type) or chamber-pots  27,0  B5  
3924.90.90  – –  Other  27,0  B5  
3925.10.00  –  Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l  25,0  B5  
3925.20.00  –  Doors, windows and their frames and thresholds for doors  27,0  B5  
3925.30.00  –  Shutters, blinds (including Venetian blinds) and similar articles and parts thereof  27,0  B5  
3925.90.00  –  Other  20,0  B5  
3926.10.00  –  Office or school supplies  20,0  B5  
3926.20.60  – –  Articles of apparel used for protection from chemical substances, radiation or fire  10,0  B3  
3926.20.90  – –  Other  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/771
 
HS 2012  Description  Base rate (%)  Category  
3926.30.00  –  Fittings for furniture, coachwork or the like  20,0  B7  
3926.40.00  –  Statuettes and other ornamental articles  20,0  B5  
3926.90.10  – –  Floats for fishing nets  18,0  B5  
3926.90.20  – –  Fans and handscreens, frames and handles therefor, and parts thereof  18,0  B5  
3926.90.32  – – –  Plastic moulds with denture imprints  10,0  B3  
3926.90.39  – – –  Other  5,0  B3  
3926.90.41  – – –  Police shields  5,0  B3  
3926.90.42  – – –  Protective masks for use in welding and similar work  10,0  B3  
3926.90.44  – – –  Life saving cushions for the protection of persons falling from heights  10,0  B3  
3926.90.49  – – –  Other  10,0  B3  
3926.90.53  – – –  Transmission or conveyor belts or belting  10,0  B3  
3926.90.55  – – –  Plastic J-hooks or bunch blocks for detonators  10,0  B3  
3926.90.59  – – –  Other  10,0  B5  
3926.90.60  – –  Poultry feeders  14,0  B3  
3926.90.70  – –  Supports for articles of apparel or clothing accessories  15,0  B3  
3926.90.81  – – –  Shoe lasts  0,0  A  
3926.90.82  – – –  Prayer beads  14,0  B3  
3926.90.89  – – –  Other  14,0  B3  
3926.90.91  – – –  Of a kind used for grain storage  15,0  B3  
3926.90.92  – – –  Empty capsules of a kind suitable for pharmaceutical use  10,0  B3  
3926.90.99  – – –  Other  14,0  B5  
4001.10.11  – – –  Centrifuge concentrate  0,0  A  
4001.10.19  – – –  Other  0,0  A  
4001.10.21  – – –  Centrifuge concentrate  0,0  A  
4001.10.29  – – –  Other  0,0  A  
4001.21.10  – – –  RSS Grade 1  3,0  A  
4001.21.20  – – –  RSS Grade 2  3,0  A  
4001.21.30  – – –  RSS Grade 3  3,0  A  
4001.21.40  – – –  RSS Grade 4  3,0  A  
4001.21.50  – – –  RSS Grade 5  3,0  A  
4001.21.90  – – –  Other  3,0  A  
4001.22.10  – – –  TSNR 10  3,0  A  
4001.22.20  – – –  TSNR 20  3,0  A  
4001.22.30  – – –  TSNR L  3,0  A  
4001.22.40  – – –  TSNR CV  3,0  AEN  L 186/772 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4001.22.50  – – –  TSNR GP  3,0  A  
4001.22.90  – – –  Other  3,0  A  
4001.29.10  – – –  Air-dried sheets  3,0  A  
4001.29.20  – – –  Latex crepes  3,0  A  
4001.29.30  – – –  Sole crepes  3,0  A  
4001.29.40  – – –  Remilled crepes, including flat bark crepes  3,0  A  
4001.29.50  – – –  Other crepes  3,0  A  
4001.29.60  – – –  Superior processing rubber  3,0  A  
4001.29.70  – – –  Skim rubber  3,0  A  
4001.29.80  – – –  Scrap (tree, earth or smoked) and cup lump  3,0  A  
4001.29.91  – – – –  In primary forms  3,0  A  
4001.29.99  – – – –  Other  3,0  A  
4001.30.11  – – –  In primary forms  3,0  A  
4001.30.19  – – –  Other  3,0  A  
4001.30.91  – – –  In primary forms  3,0  A  
4001.30.99  – – –  Other  3,0  A  
4002.11.00  – –  Latex  0,0  A  
4002.19.10  – – –  In primary forms or in unvulcanised, uncompounded plates, sheets or strip  0,0  A  
4002.19.90  – – –  Other  0,0  A  
4002.20.10  – –  In primary forms  0,0  A  
4002.20.90  – –  Other  0,0  A  
4002.31.10  – – –  Unvulcanised, uncompounded plates, sheets or strip  0,0  A  
4002.31.90  – – –  Other  0,0  A  
4002.39.10  – – –  Unvulcanised, uncompounded plates, sheets or strip  0,0  A  
4002.39.90  – – –  Other  0,0  A  
4002.41.00  – –  Latex  0,0  A  
4002.49.10  – – –  In primary forms  0,0  A  
4002.49.90  – – –  Other  0,0  A  
4002.51.00  – –  Latex  0,0  A  
4002.59.10  – – –  In primary forms  0,0  A  
4002.59.90  – – –  Other  0,0  A  
4002.60.10  – –  In primary forms  0,0  A  
4002.60.90  – –  Other  0,0  A  
4002.70.10  – –  In primary forms  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/773
 
HS 2012  Description  Base rate (%)  Category  
4002.70.90  – –  Other  0,0  A  
4002.80.10  – –  Mixtures of natural rubber latex with synthetic rubber latex  3,0  A  
4002.80.90  – –  Other  3,0  A  
4002.91.00  – –  Latex  0,0  A  
4002.99.20  – – –  In primary forms or in unvulcanised, uncompounded plates, sheets or strip  3,0  A  
4002.99.90  – – –  Other  3,0  B3  
4003.00.00  Reclaimed rubber in primary forms or in plates, sheets or strip.  0,0  A  
4004.00.00  Waste, parings and scrap of rubber (other than hard rubber) and powders and granules 
obtained therefrom.  3,0  A  
4005.10.10  – –  Of natural gums  5,0  A  
4005.10.90  – –  Other  5,0  A  
4005.20.00  –  Solutions; dispersions other than those of subheading 4005.10  5,0  A  
4005.91.10  – – –  Of natural gums  5,0  A  
4005.91.90  – – –  Other  5,0  A  
4005.99.10  – – –  Latex  5,0  A  
4005.99.90  – – –  Other  5,0  A  
4006.10.00  –  "Camel-back " strips for retreading rubber tyres  3,0  A  
4006.90.10  – –  Of natural gums  3,0  A  
4006.90.90  – –  Other  3,0  A  
4007.00.00  Vulcanised rubber thread and cord.  5,0  A  
4008.11.10  – – –  Exceeding 5 mm in thickness, lined with textile fabric on one side  3,0  A  
4008.11.20  – – –  Other, floor tiles and wall tiles  3,0  A  
4008.11.90  – – –  Other  3,0  A  
4008.19.00  – –  Other  3,0  A  
4008.21.10  – – –  Exceeding 5 mm in thickness, lined with textile fabric on one side  3,0  A  
4008.21.20  – – –  Other, floor tiles and wall tiles  3,0  A  
4008.21.90  – – –  Other  3,0  A  
4008.29.00  – –  Other  3,0  A  
4009.11.00  – –  Without fittings  3,0  A  
4009.12.10  – – –  Mining slurry suction and discharge hoses  3,0  A  
4009.12.90  – – –  Other  3,0  A  
4009.21.10  – – –  Mining slurry suction and discharge hoses  3,0  A  
4009.21.90  – – –  Other  3,0  A  
4009.22.10  – – –  Mining slurry suction and discharge hoses  3,0  A  
4009.22.90  – – –  Other  3,0  A  
4009.31.10  – – –  Mining slurry suction and discharge hoses  3,0  AEN  L 186/774 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4009.31.91  – – – –  Fuel hoses, heater hoses and water hoses, of a kind used on motor vehicles of 
heading 87.02, 87.03, 87.04 or 87.11  3,0  A  
4009.31.99  – – – –  Other  3,0  A  
4009.32.10  – – –  Mining slurry suction and discharge hoses  3,0  A  
4009.32.90  – – –  Other  3,0  A  
4009.41.00  – –  Without fittings  3,0  A  
4009.42.10  – – –  Mining slurry suction and discharge hoses  3,0  A  
4009.42.90  – – –  Other  3,0  B3  
4010.11.00  – –  Reinforced only with metal  5,0  A  
4010.12.00  – –  Reinforced only with textile materials  5,0  A  
4010.19.00  – –  Other  5,0  B3  
4010.31.00  – –  Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an 
outside circumference exceeding 60 cm but not exceeding 180 cm  15,0  B5  
4010.32.00  – –  Endless transmission belts of trapezoidal cross-section (V-belts), other than V- 
ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm  15,0  B5  
4010.33.00  – –  Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an 
outside circumference exceeding 180 cm but not exceeding 240 cm  15,0  B5  
4010.34.00  – –  Endless transmission belts of trapezoidal cross-section (V-belts), other than V- 
ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm  15,0  B5  
4010.35.00  – –  Endless synchronous belts, of an outside circumference exceeding 60 cm but not 
exceeding 150 cm  5,0  A  
4010.36.00  – –  Endless synchronous belts, of an outside circumference exceeding 150 cm but not 
exceeding 198 cm  5,0  A  
4010.39.00  – –  Other  5,0  B3  
4011.10.00  –  Of a kind used on motor cars (including station wagons and racing cars)  25,0  B7  
4011.20.10  – –  Of a width not exceeding 450 mm  25,0  B10  
4011.20.90  – –  Other  10,0  B10  
4011.30.00  –  Of a kind used on aircraft  0,0  A  
4011.40.00  –  Of a kind used on motorcycles  35,0  B7  
4011.50.00  –  Of a kind used on bicycles  35,0  B10  
4011.61.10  – – –  Of a kind used on agricultural or forestry tractors of heading 87.01 or agri ­
cultural or forestry machinery of heading 84.29 or 84.30  15,0  B7  
4011.61.90  – – –  Other  20,0  B7  
4011.62.10  – – –  Of a kind used on tractors, vehicles of subheading 8429, 8430, forklifts or other 
industrial handling vehicles and machines  15,0  B7EN  12.6.2020 Official Journal of the European Union L 186/775
 
HS 2012  Description  Base rate (%)  Category  
4011.62.90  – – –  Other  20,0  B7  
4011.63.10  – – –  Of a kind used on tractors, vehicles of subheading 8429, 8430, forklifts or other 
industrial handling vehicles and machines  15,0  B7  
4011.63.90  – – –  Other  20,0  B7  
4011.69.00  – –  Other  10,0  B5  
4011.92.10  – – –  Of a kind used on tractors, machinery of heading 84.29 or 84.30 or wheel- 
barrows  15,0  B5  
4011.92.90  – – –  Other  20,0  B5  
4011.93.10  – – –  Of a kind used on tractors, vehicles of subheading 8429, 8430, forklifts, wheel- 
barrows or other industrial handling vehicles and machines  15,0  B7  
4011.93.90  – – –  Other  20,0  B7  
4011.94.10  – – –  Of a kind used on vehicles of subheading 8429, 8430  15,0  B5  
4011.94.20  – – –  Of a kind used on tractors, forklifts or other industrial handling vehicles and 
machines  20,0  B10  
4011.94.90  – – –  Other  20,0  B10  
4011.99.10  – – –  Of a kind used on vehicles of Chapter 87  20,0  B10  
4011.99.20  – – –  Of a kind used on machinery of heading 84.29 or 84.30  15,0  B5  
4011.99.30  – – –  Other, of a width exceeding 450 mm  10,0  B5  
4011.99.90  – – –  Other  10,0  B5  
4012.11.00  – –  Of a kind used on motor cars (including station wagons and racing cars)  30,0  B10  
4012.12.10  – – –  Of a width not exceeding 450 mm  30,0  B10  
4012.12.90  – – –  Other  10,0  B10  
4012.13.00  – –  Of a kind used on aircraft  0,0  A  
4012.19.10  – – –  Of a kind used on motorcycles  35,0  B10  
4012.19.20  – – –  Of a kind used on bicycles  35,0  B10  
4012.19.30  – – –  Of a kind used on vehicles of subheading 8429, 8430  20,0  B10  
4012.19.40  – – –  Of a kind used on other vehicles of Chapter 87  20,0  B10  
4012.19.90  – – –  Other  20,0  B10  
4012.20.10  – –  Of a kind used on motor cars (including station wagons, racing cars)  25,0  B10  
4012.20.21  – – –  Of a width not exceeding 450 mm  25,0  B10  
4012.20.29  – – –  Other  25,0  B10  
4012.20.30  – –  Of a kind used on aircraft  0,0  A  
4012.20.40  – –  Of a kind used on motorcycles  25,0  B10  
4012.20.50  – –  Of a kind used on bicycles  25,0  B10  
4012.20.60  – –  Of a kind used on vehicles of subheading 8429, 8430  20,0  B10EN  L 186/776 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4012.20.70  – –  Of a kind used on other vehicles of Chapter 87  20,0  B10  
4012.20.91  – – –  Buffed tyres  20,0  B10  
4012.20.99  – – –  Other  20,0  B10  
4012.90.14  – – –  Solid tyres exceeding 250 mm in external diameter, of a width not 
exceeding 450 mm  5,0  B10  
4012.90.15  – – –  Solid tyres exceeding 250 mm in external diameter, of a width 
exceeding 450 mm, for use on vehicles of heading 87.09  5,0  B10  
4012.90.16  – – –  Other solid tyres exceeding 250 mm in external diameter, of a width 
exceeding 450 mm  30,0  B10  
4012.90.19  – – –  Other  30,0  B10  
4012.90.21  – – –  Of a width not exceeding 450 mm  30,0  B10  
4012.90.22  – – –  Of a width exceeding 450 mm  5,0  B10  
4012.90.70  – –  Replaceable tyre treads of a width not exceeding 450 mm  30,0  B10  
4012.90.80  – –  Tyre flaps  30,0  B10  
4012.90.90  – –  Other  5,0  B10  
4013.10.11  – – –  Suitable for fitting to tyres of a width not exceeding 450 mm  30,0  B10  
4013.10.19  – – –  Suitable for fitting to tyres of a width exceeding 450 mm  10,0  B10  
4013.10.21  – – –  Suitable for fitting to tyres of a width not exceeding 450 mm  30,0  B10  
4013.10.29  – – –  Suitable for fitting to tyres of a width exceeding 450 mm  10,0  B10  
4013.20.00  –  Of a kind used on bicycles  35,0  B10  
4013.90.11  – – –  Suitable for fitting to tyres of a width not exceeding 450 mm  20,0  B10  
4013.90.19  – – –  Suitable for fitting to tyres of a width exceeding 450 mm  5,0  B10  
4013.90.20  – –  Of a kind used on motorcycles  35,0  B10  
4013.90.31  – – –  Suitable for fitting to tyres of a width not exceeding 450 mm  30,0  B10  
4013.90.39  – – –  Suitable for fitting to tyres of a width exceeding 450 mm  10,0  B10  
4013.90.40  – –  Of a kind used on aircraft  0,0  A  
4013.90.91  – – –  Suitable for fitting to tyres of a width not exceeding 450 mm  30,0  B10  
4013.90.99  – – –  Suitable for fitting to tyres of a width exceeding 450 mm  10,0  B10  
4014.10.00  –  Sheath contraceptives  5,0  B3  
4014.90.10  – –  Teats for feeding bottles and similar articles  3,0  B3  
4014.90.40  – –  Stoppers for pharmaceutical use  3,0  B3  
4014.90.90  – –  Other  3,0  B3  
4015.11.00  – –  Surgical  20,0  B5  
4015.19.00  – –  Other  20,0  B5  
4015.90.10  – –  Lead aprons  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/777
 
HS 2012  Description  Base rate (%)  Category  
4015.90.20  – –  Divers' suits (wet suits)  15,0  B5  
4015.90.90  – –  Other  20,0  B5  
4016.10.10  – –  Supports for articles of apparel or clothing accessories  20,0  B5  
4016.10.20  – –  Floor tiles and wall tiles  20,0  B5  
4016.10.90  – –  Other  20,0  B5  
4016.91.10  – – –  Mats  30,0  B5  
4016.91.20  – – –  Tiles  30,0  B5  
4016.91.90  – – –  Other  30,0  B5  
4016.92.10  – – –  Eraser tips  20,0  B5  
4016.92.90  – – –  Other  20,0  B5  
4016.93.10  – – –  Of a kind used to insulate the terminal leads of electrolytic capacitors  3,0  B3  
4016.93.20  – – –  Gaskets and o-rings, of a kind used on motor vehicles of heading 87.02, 87.03, 
87.04 or 87.11  3,0  B3  
4016.93.90  – – –  Other  3,0  B3  
4016.94.00  – –  Boat or dock fenders, whether or not inflatable  5,0  B3  
4016.95.00  – –  Other inflatable articles  5,0  B3  
4016.99.13  – – – –  Weatherstripping, of a kind used on motor vehicles of heading 87.02, 87.03 
or 87.04  10,0  B10  
4016.99.14  – – – –  Other, for vehicles of heading 87.02, 87.03, 87.04, 87.05 or 87.11  10,0  B10  
4016.99.15  – – – –  For vehicles of heading 87.09, 87.13, 87.15 or 87.16  10,0  B10  
4016.99.16  – – – –  Bicycle mudguards  25,0  B5  
4016.99.17  – – – –  Bicycle parts  25,0  B5  
4016.99.18  – – – –  Other bicycle accessories  25,0  B5  
4016.99.19  – – – –  Other  5,0  B3  
4016.99.20  – – –  Parts and accessories of rotochutes of heading 88.04  5,0  B3  
4016.99.30  – – –  Rubber bands  5,0  B3  
4016.99.40  – – –  Wall tiles  5,0  B3  
4016.99.51  – – – –  Rubber rollers  3,0  B3  
4016.99.52  – – – –  Tyre mould bladders  3,0  B3  
4016.99.53  – – – –  Electrical insulator hoods  3,0  B3  
4016.99.54  – – – –  Rubber grommets and rubber covers for automotive wiring harnesses  5,0  B3  
4016.99.59  – – – –  Other  3,0  B3  
4016.99.60  – – –  Rail pads  5,0  B3  
4016.99.70  – – –  Structural bearings including bridge bearings  5,0  B3  
4016.99.91  – – – –  Table coverings  20,0  B5EN  L 186/778 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4016.99.99  – – – –  Other  5,0  B3  
4017.00.10  –  Floor tiles and wall tiles  10,0  B5  
4017.00.20  –  Other articles of hard rubber  10,0  B5  
4017.00.90  –  Other  10,0  B5  
4101.20.10  – –  Pre-tanned  0,0  A  
4101.20.90  – –  Other  0,0  A  
4101.50.10  – –  Pre-tanned  0,0  A  
4101.50.90  – –  Other  0,0  A  
4101.90.10  – –  Pre-tanned  5,0  A  
4101.90.90  – –  Other  0,0  A  
4102.10.00  –  With wool on  0,0  A  
4102.21.00  – –  Pickled  0,0  A  
4102.29.10  – – –  Pre-tanned  0,0  A  
4102.29.90  – – –  Other  0,0  A  
4103.20.10  – –  Pre-tanned  0,0  A  
4103.20.90  – –  Other  0,0  A  
4103.30.00  –  Of swine  5,0  A  
4103.90.00  –  Other  0,0  A  
4104.11.00  – –  Full grains, unsplit; grain splits  3,0  A  
4104.19.00  – –  Other  3,0  B3  
4104.41.00  – –  Full grains, unsplit; grain splits  5,0  A  
4104.49.00  – –  Other  5,0  B5  
4105.10.00  –  In the wet state (including wet-blue)  0,0  A  
4105.30.00  –  In the dry state (crust)  5,0  B5  
4106.21.00  – –  In the wet state (including wet-blue)  0,0  A  
4106.22.00  – –  In the dry state (crust)  5,0  B5  
4106.31.00  – –  In the wet state (including wet-blue)  0,0  A  
4106.32.00  – –  In the dry state (crust)  0,0  A  
4106.40.10  – –  In the wet state (including wet blue)  0,0  A  
4106.40.20  – –  In the dry state (crust)  0,0  A  
4106.91.00  – –  In the wet state (including wet-blue)  0,0  A  
4106.92.00  – –  In the dry state (crust)  5,0  A  
4107.11.00  – –  Full grains, unsplit  10,0  B5  
4107.12.00  – –  Grain splits  10,0  B5  
4107.19.00  – –  Other  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/779
 
HS 2012  Description  Base rate (%)  Category  
4107.91.00  – –  Full grains, unsplit  10,0  B5  
4107.92.00  – –  Grain splits  5,0  B5  
4107.99.00  – –  Other  10,0  B5  
4112.00.00  Leather further prepared after tanning or crusting, including parchment-dressed leather, 
of sheep or lamb, without wool on, whether or not split, other than leather of 
heading 41.14.  10,0  B5  
4113.10.00  –  Of goats or kids  10,0  B5  
4113.20.00  –  Of swine  5,0  B5  
4113.30.00  –  Of reptiles  10,0  B5  
4113.90.00  –  Other  10,0  B5  
4114.10.00  –  Chamois (including combination chamois) leather  5,0  A  
4114.20.00  –  Patent leather and patent laminated leather; metallised leather  5,0  A  
4115.10.00  –  Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, 
whether or not in rolls  5,0  B5  
4115.20.00  –  Parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour  5,0  A  
4201.00.00  Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, 
saddle cloths, saddle bags, dog coats and the like), of any material.  20,0  B5  
4202.11.00  – –  With outer surface of leather or of composition leather  25,0  B5  
4202.12.11  – – – –  With outer surface of vulcanised fibre  25,0  B5  
4202.12.19  – – – –  Other  25,0  B5  
4202.12.91  – – – –  With outer surface of vulcanised fibre  25,0  B5  
4202.12.99  – – – –  Other  25,0  B5  
4202.19.20  – – –  With outer surface of paperboard  25,0  B5  
4202.19.90  – – –  Other  25,0  B5  
4202.21.00  – –  With outer surface of leather or of composition leather  25,0  B5  
4202.22.00  – –  With outer surface of plastic sheeting or of textile materials  25,0  B5  
4202.29.00  – –  Other  25,0  B5  
4202.31.00  – –  With outer surface of leather or of composition leather  25,0  B5  
4202.32.00  – –  With outer surface of plastic sheeting or of textile materials  25,0  B5  
4202.39.10  – – –  Of copper  25,0  B5  
4202.39.20  – – –  Of nickel  25,0  B5  
4202.39.30  – – –  Of wood or of zinc or of worked carving material of animal or vegetable or 
mineral origin  25,0  B5  
4202.39.90  – – –  Other  25,0  B5  
4202.91.11  – – – –  Bowling bags  25,0  B5EN  L 186/780 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4202.91.19  – – – –  Other  25,0  B5  
4202.91.90  – – –  Other  25,0  B5  
4202.92.10  – – –  Toiletry bags, of plastic sheeting  25,0  B5  
4202.92.20  – – –  Bowling bags  25,0  B5  
4202.92.90  – – –  Other  25,0  B5  
4202.99.10  – – –  With outer surface of vulcanised fibre or paperboard  25,0  B5  
4202.99.20  – – –  Of copper  25,0  B5  
4202.99.30  – – –  Of nickel  25,0  B5  
4202.99.40  – – –  Of zinc or of worked carving material of animal or vegetable or mineral origin  25,0  B5  
4202.99.90  – – –  Other  25,0  B5  
4203.10.00  –  Articles of apparel  25,0  B5  
4203.21.00  – –  Specially designed for use in sports  20,0  B5  
4203.29.10  – – –  Protective work gloves  25,0  B5  
4203.29.90  – – –  Other  25,0  B5  
4203.30.00  –  Belts and bandoliers  25,0  B5  
4203.40.00  –  Other clothing accessories  25,0  B5  
4205.00.10  –  Boot laces; mats  20,0  B5  
4205.00.20  –  Industrial safety belts and harnesses  20,0  B5  
4205.00.30  –  Leather strings or chords of a kind used for jewelry or articles of personal adornment  20,0  B5  
4205.00.40  –  Other articles of a kind used in machinery or mechanical appliances or for other 
technical uses  0,0  A  
4205.00.90  –  Other  20,0  B5  
4206.00.10  –  Tobacco pouches  0,0  A  
4206.00.90  –  Other  0,0  A  
4301.10.00  –  Of mink, whole, with or without head, tail or paws  0,0  A  
4301.30.00  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, 
Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or 
paws  0,0  A  
4301.60.00  –  Of fox, whole, with or without head, tail or paws  0,0  A  
4301.80.00  –  Other furskins, whole, with or without head, tail or paws  0,0  A  
4301.90.00  –  Heads, tails, paws and other pieces or cuttings, suitable for furriers' use  0,0  A  
4302.11.00  – –  Of mink  0,0  A  
4302.19.00  – –  Other  0,0  A  
4302.20.00  –  Heads, tails, paws and other pieces or cuttings, not assembled  0,0  A  
4302.30.00  –  Whole skins and pieces or cuttings thereof, assembled  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/781
 
HS 2012  Description  Base rate (%)  Category  
4303.10.00  –  Articles of apparel and clothing accessories  25,0  B5  
4303.90.20  – –  Articles for industrial uses  25,0  B5  
4303.90.90  – –  Other  15,0  B5  
4304.00.10  –  Artificial fur  25,0  B5  
4304.00.20  –  Articles for industrial uses  25,0  B5  
4304.00.91  – –  Sports bags  25,0  B5  
4304.00.99  – –  Other  25,0  B5  
4401.10.00  –  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms  3,0  A  
4401.21.00  – –  Coniferous  3,0  A  
4401.22.00  – –  Non-coniferous  3,0  A  
4401.31.00  – –  Wood pellets  3,0  A  
4401.39.00  – –  Other  3,0  A  
4402.10.00  –  Of bamboo  5,0  B5  
4402.90.10  – –  Of coconut shell  5,0  B5  
4402.90.90  – –  Other  5,0  B5  
4403.10.10  – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.10.90  – –  Other  0,0  A  
4403.20.10  – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.20.90  – –  Other  0,0  A  
4403.41.10  – – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.41.90  – – –  Other  0,0  A  
4403.49.10  – – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.49.90  – – –  Other  0,0  A  
4403.91.10  – – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.91.90  – – –  Other  0,0  A  
4403.92.10  – – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.92.90  – – –  Other  0,0  A  
4403.99.10  – – –  Baulks, sawlogs and veneer logs  0,0  A  
4403.99.90  – – –  Other  0,0  A  
4404.10.00  –  Coniferous  3,0  A  
4404.20.10  – –  Chipwood  3,0  A  
4404.20.90  – –  Other  3,0  A  
4405.00.10  –  Wood wool  0,0  A  
4405.00.20  –  Wood flour  0,0  A  
4406.10.00  –  Not impregnated  0,0  AEN  L 186/782 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4406.90.00  –  Other  0,0  A  
4407.10.00  –  Coniferous  0,0  A  
4407.21.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.21.90  – – –  Other  0,0  A  
4407.22.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.22.90  – – –  Other  0,0  A  
4407.25.11  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.25.19  – – – –  Other  0,0  A  
4407.25.21  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.25.29  – – – –  Other  0,0  A  
4407.26.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.26.90  – – –  Other  0,0  A  
4407.27.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.27.90  – – –  Other  0,0  A  
4407.28.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.28.90  – – –  Other  0,0  A  
4407.29.11  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.19  – – – –  Other  0,0  A  
4407.29.21  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.29  – – – –  Other  0,0  A  
4407.29.31  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.39  – – – –  Other  0,0  A  
4407.29.41  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.49  – – – –  Other  0,0  A  
4407.29.51  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.59  – – – –  Other  0,0  A  
4407.29.61  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.69  – – – –  Other  0,0  A  
4407.29.71  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.79  – – – –  Other  0,0  A  
4407.29.81  – – – –  Planed, sanded or end-jointed  0,0  A  
4407.29.89  – – – –  Other  0,0  A  
4407.29.91  – – – –  Jongkong ( Dactylocladus  spp.) and Merbau ( Intsia  spp.), planed, sanded or end- 
jointed  0,0  A  
4407.29.92  – – – –  Jongkong ( Dactylocladus  spp.) and Merbau ( Intsia  spp.), other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/783
 
HS 2012  Description  Base rate (%)  Category  
4407.29.93  – – – –  Other, planed, sanded or end-jointed  0,0  A  
4407.29.99  – – – –  Other  0,0  A  
4407.91.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.91.90  – – –  Other  0,0  A  
4407.92.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.92.90  – – –  Other  0,0  A  
4407.93.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.93.90  – – –  Other  0,0  A  
4407.94.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.94.90  – – –  Other  0,0  A  
4407.95.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.95.90  – – –  Other  0,0  A  
4407.99.10  – – –  Planed, sanded or end-jointed  0,0  A  
4407.99.90  – – –  Other  0,0  A  
4408.10.10  – –  Cedar wood slats of a kind used for pencil manufacture; radiata pinewood of a 
kind used for blockboard manufacture  0,0  A  
4408.10.30  – –  Face veneer sheets  0,0  A  
4408.10.90  – –  Other  0,0  A  
4408.31.00  – –  Dark Red Meranti, Light Red Meranti and Meranti Bakau  0,0  A  
4408.39.10  – – –  Jelutong wood slats of a kind used for pencil manufacture  0,0  A  
4408.39.90  – – –  Other  0,0  A  
4408.90.00  –  Other  0,0  A  
4409.10.00  –  Coniferous  3,0  A  
4409.21.00  – –  Of bamboo  3,0  A  
4409.29.00  – –  Other  3,0  A  
4410.11.00  – –  Particle board  5,0  B5  
4410.12.00  – –  Oriented strand board (OSB)  5,0  B5  
4410.19.00  – –  Other  5,0  B5  
4410.90.00  –  Other  5,0  B5  
4411.12.00  – –  Of a thickness not exceeding 5 mm  5,0  B5  
4411.13.00  – –  Of a thickness exceeding 5 mm but not exceeding 9 mm  5,0  B5  
4411.14.00  – –  Of a thickness exceeding 9 mm  5,0  B5  
4411.92.00  – –  Of a density exceeding 0,8 g/cm  3 5,0  B5  
4411.93.00  – –  Of a density exceeding 0,5 g/cm  3 but not exceeding 0,8 g/cm  3 5,0  B5  
4411.94.00  – –  Of a density not exceeding 0,5 g/cm  3 5,0  B5EN  L 186/784 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4412.10.00  –  Of bamboo  5,0  B5  
4412.31.00  – –  With at least one outer ply of tropical wood specified in Subheading Note 2 to 
this Chapter  5,0  B5  
4412.32.00  – –  Other, with at least one outer ply of non-coniferous wood  5,0  B5  
4412.39.00  – –  Other  5,0  B5  
4412.94.00  – –  Blockboard, laminboard and battenboard  5,0  B5  
4412.99.00  – –  Other  5,0  B5  
4413.00.00  Densified wood, in blocks, plates, strips or profile shapes.  3,0  B5  
4414.00.00  Wooden frames for paintings, photographs, mirrors or similar objects.  25,0  B7  
4415.10.00  –  Cases, boxes, crates, drums and similar packings; cable-drums  20,0  B7  
4415.20.00  –  Pallets, box pallets and other load boards; pallet collars  20,0  B7  
4416.00.10  –  Staves  20,0  B7  
4416.00.90  –  Other  20,0  B7  
4417.00.10  –  Boot or shoe lasts  20,0  B7  
4417.00.90  –  Other  20,0  B7  
4418.10.00  –  Windows, French-windows and their frames  5,0  A  
4418.20.00  –  Doors and their frames and thresholds  5,0  A  
4418.40.00  –  Shuttering for concrete constructional work  5,0  A  
4418.50.00  –  Shingles and shakes  5,0  A  
4418.60.00  –  Posts and beams  3,0  A  
4418.71.00  – –  For mosaic floors  3,0  A  
4418.72.00  – –  Other, multilayer  3,0  A  
4418.79.00  – –  Other  3,0  A  
4418.90.10  – –  Cellular wood panels  3,0  A  
4418.90.90  – –  Other  3,0  A  
4419.00.00  Tableware and kitchenware, of wood.  25,0  B7  
4420.10.00  –  Statuettes and other ornaments, of wood  20,0  B7  
4420.90.10  – –  Wooden articles of furniture not falling in Chapter 94  20,0  B7  
4420.90.90  – –  Other  20,0  B7  
4421.10.00  –  Clothes hangers  25,0  B7  
4421.90.10  – –  Spools, cops and bobbins, sewing thread reels and the like  20,0  B7  
4421.90.20  – –  Match splints  25,0  B7  
4421.90.30  – –  Wooden pegs or pins for footwear  25,0  B7  
4421.90.40  – –  Candy-sticks, ice-cream sticks and ice-cream spoons  25,0  B7  
4421.90.70  – –  Fans and handscreens, frames and handles therefor, and parts thereof  25,0  B7EN  12.6.2020 Official Journal of the European Union L 186/785
 
HS 2012  Description  Base rate (%)  Category  
4421.90.80  – –  Toothpicks  25,0  B5  
4421.90.93  – – –  Prayer beads  25,0  B7  
4421.90.94  – – –  Other beads  25,0  B7  
4421.90.99  – – –  Other  25,0  B7  
4501.10.00  –  Natural cork, raw or simply prepared  0,0  A  
4501.90.00  –  Other  0,0  A  
4502.00.00  Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, 
plates, sheets or strip (including sharp-edged blanks for corks or stoppers).  5,0  B5  
4503.10.00  –  Corks and stoppers  20,0  B5  
4503.90.00  –  Other  20,0  B5  
4504.10.00  –  Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs  10,0  B5  
4504.90.00  –  Other  20,0  B5  
4601.21.00  – –  Of bamboo  20,0  B5  
4601.22.00  – –  Of rattan  20,0  B5  
4601.29.00  – –  Other  20,0  B5  
4601.92.10  – – –  Plaits and similar products of plaiting materials, whether or not assembled into 
strips  20,0  B5  
4601.92.90  – – –  Other  20,0  B5  
4601.93.10  – – –  Plaits and similar products of plaiting materials, whether or not assembled into 
strips  20,0  B5  
4601.93.90  – – –  Other  20,0  B5  
4601.94.10  – – –  Plaits and similar products of plaiting materials, whether or not assembled into 
strips  20,0  B5  
4601.94.90  – – –  Other  20,0  B5  
4601.99.10  – – –  Mats and matting  20,0  B5  
4601.99.20  – – –  Plaits and similar products of plaiting materials, whether or not assembled into 
strips  20,0  B5  
4601.99.90  – – –  Other  20,0  B5  
4602.11.00  – –  Of bamboo  20,0  B5  
4602.12.00  – –  Of rattan  20,0  B5  
4602.19.00  – –  Other  20,0  B5  
4602.90.00  –  Other  20,0  B5  
4701.00.00  Mechanical wood pulp.  0,0  A  
4702.00.00  Chemical wood pulp, dissolving grades.  0,0  A  
4703.11.00  – –  Coniferous  0,0  A  
4703.19.00  – –  Non-coniferous  0,0  A  
4703.21.00  – –  Coniferous  0,0  AEN  L 186/786 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4703.29.00  – –  Non-coniferous  0,0  A  
4704.11.00  – –  Coniferous  0,0  A  
4704.19.00  – –  Non-coniferous  0,0  A  
4704.21.00  – –  Coniferous  0,0  A  
4704.29.00  – –  Non-coniferous  0,0  A  
4705.00.00  Wood pulp obtained by a combination of mechanical and chemical pulping processes.  0,0  A  
4706.10.00  –  Cotton linters pulp  0,0  A  
4706.20.00  –  Pulps of fibres derived from recovered (waste and scrap) paper or paperboard  0,0  A  
4706.30.00  –  Other, of bamboo  0,0  A  
4706.91.00  – –  Mechanical  0,0  A  
4706.92.00  – –  Chemical  0,0  A  
4706.93.00  – –  Obtained by a combination of mechanical and chemical processes  0,0  A  
4707.10.00  –  Unbleached kraft paper or paperboard or corrugated paper or paperboard  0,0  A  
4707.20.00  –  Other paper or paperboard made mainly of bleached chemical pulp, not coloured in 
the mass  0,0  A  
4707.30.00  –  Paper or paperboard made mainly of mechanical pulp (for example, newspapers, 
journals and similar printed matter)  0,0  A  
4707.90.00  –  Other, including unsorted waste and scrap  0,0  A  
4801.00.10  –  Weighing not more than 55 g/m  2 20,0  B7  
4801.00.90  –  Other  20,0  B7  
4802.10.00  –  Hand-made paper and paperboard  20,0  B7  
4802.20.10  – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  5,0  A  
4802.20.90  – –  Other  5,0  A  
4802.40.10  – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  5,0  A  
4802.40.90  – –  Other  5,0  A  
4802.54.11  – – – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  5,0  B3  
4802.54.19  – – – –  Other  5,0  B3  
4802.54.21  – – – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  5,0  B3  
4802.54.29  – – – –  Other  5,0  B3  
4802.54.30  – – –  Base paper of a kind used to manufacture aluminium coated paper  5,0  B5  
4802.54.90  – – –  Other  20,0  B7EN  12.6.2020 Official Journal of the European Union L 186/787
 
HS 2012  Description  Base rate (%)  Category  
4802.55.20  – – –  Fancy paper and paperboard, including paper and paperboard with watermarks, a 
granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks  20,0  B7  
4802.55.31  – – – –  Of a width not exceeding 150 mm  5,0  B3  
4802.55.39  – – – –  Other  5,0  B3  
4802.55.40  – – –  Base paper of a kind used to manufacture aluminium coated paper  5,0  B3  
4802.55.50  – – –  Base paper of a kind used to manufacture release paper  5,0  B3  
4802.55.90  – – –  Other  20,0  B7  
4802.56.20  – – –  Fancy paper and paperboard including paper and paperboard with watermarks, a 
granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks  25,0  B7  
4802.56.31  – – – –  With no side exceeding 36 cm in the unfolded state  5,0  B3  
4802.56.39  – – –  Other  5,0  B3  
4802.56.90  – – –  Other  20,0  B7  
4802.57.11  – – – –  With no side exceeding 36 cm in the unfolded state  5,0  B3  
4802.57.19  – – – –  Other  5,0  B3  
4802.57.90  – – –  Other  20,0  B7  
4802.58.21  – – – –  In rolls of a width of 15 cm or less or in rectangular (including square) sheets 
with one side 36 cm or less and the other side 15 cm or less in the unfolded 
state  20,0  B7  
4802.58.29  – – – –  Other  20,0  B7  
4802.58.90  – – –  Other  20,0  B7  
4802.61.30  – – –  Fancy paper and paperboard, including paper and paperboard with watermarks, a 
granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks  20,0  B7  
4802.61.40  – – –  Base paper of a kind used to manufacture aluminium coated paper  5,0  B3  
4802.61.90  – – –  Other  20,0  B7  
4802.62.10  – – –  Fancy paper and paperboard, including paper and paperboard with watermarks, a 
granitized felt finish, a fibre finish, a vellum antique finish or a blend of specks, in 
rectangular (including square) sheets with one side 36 cm or less and the other 
side 15 cm or less in the unfolded state  20,0  B7  
4802.62.20  – – –  Other fancy paper and paperboard, including paper and paperboard with water ­
marks, a granitized felt finish, a fibre finish, a vellum antique finish or a blend of 
specks  20,0  B7  
4802.62.90  – – –  Other  20,0  B7  
4802.69.00  – –  Other  20,0  B7  
4803.00.30  –  Of cellulose wadding or of webs of cellulose fibres  18,0  B5  
4803.00.90  –  Other  18,0  B5  
4804.11.00  – –  Unbleached  15,0  B5  
4804.19.00  – –  Other  17,0  B5EN  L 186/788 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4804.21.10  – – –  Of a kind used for making cement bags  3,0  A  
4804.21.90  – – –  Other  17,0  B5  
4804.29.00  – –  Other  17,0  B5  
4804.31.10  – – –  Electrical grade insulating kraft paper  5,0  B5  
4804.31.30  – – –  Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of 
plywood adhesive tape  10,0  B5  
4804.31.40  – – –  Sandpaper base paper  5,0  B3  
4804.31.50  – – –  Of a kind used for making cement bags  3,0  A  
4804.31.90  – – –  Other  20,0  B7  
4804.39.10  – – –  Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of 
plywood adhesive tape  10,0  B5  
4804.39.20  – – –  Foodpaper  17,0  B5  
4804.39.90  – – –  Other  17,0  B5  
4804.41.10  – – –  Electrical grade insulating kraft paper  5,0  B5  
4804.41.90  – – –  Other  20,0  B7  
4804.42.00  – –  Bleached uniformly throughout the mass and of which more than 95 % by weight 
of the total fibre content consists of wood fibres obtained by a chemical process  20,0  B7  
4804.49.10  – – –  Foodboard  20,0  B7  
4804.49.90  – – –  Other  20,0  B7  
4804.51.10  – – –  Electrical grade insulating kraft paper  5,0  B5  
4804.51.20  – – –  Pressboard weighing 600 g/m  2 or more  5,0  B3  
4804.51.30  – – –  Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of 
plywood adhesive tape  10,0  B5  
4804.51.90  – – –  Other  20,0  B7  
4804.52.00  – –  Bleached uniformly throughout the mass and of which more than 95 % by weight 
of the total fibre content consists of wood fibres obtained by a chemical process  17,0  B5  
4804.59.00  – –  Other  20,0  B7  
4805.11.00  – –  Semi-chemical fluting paper  10,0  B5  
4805.12.10  – – –  Weighing more than 150 g/m  2 but less than 225 g/m  2 10,0  B5  
4805.12.90  – – –  Other  10,0  B5  
4805.19.10  – – –  Weighing more than 150 g/m  2 but less than 225 g/m  2 10,0  B5  
4805.19.90  – – –  Other  10,0  B5  
4805.24.00  – –  Weighing 150 g/m  2 or less  10,0  B5  
4805.25.10  – – –  Weighing less than 225 g/m  2 10,0  B5  
4805.25.90  – – –  Other  10,0  B5  
4805.30.10  – –  Match box wrapping paper, coloured  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/789
 
HS 2012  Description  Base rate (%)  Category  
4805.30.90  – –  Other  10,0  B5  
4805.40.00  –  Filter paper and paperboard  5,0  A  
4805.50.00  –  Felt paper and paperboard  10,0  B5  
4805.91.10  – – –  Paper of a kind used as interleaf material for the packing of flat glass products, 
with a resin content by weight of not more than 0,6 %  5,0  A  
4805.91.20  – – –  Joss paper  20,0  B7  
4805.91.90  – – –  Other  5,0  B5  
4805.92.10  – – –  Multi-ply paper and paperboard  10,0  B5  
4805.92.90  – – –  Other  10,0  B5  
4805.93.10  – – –  Multi-ply paper and paperboard  10,0  B5  
4805.93.20  – – –  Blotting paper  10,0  B5  
4805.93.90  – – –  Other  10,0  B5  
4806.10.00  –  Vegetable parchment  3,0  A  
4806.20.00  –  Greaseproof papers  10,0  B5  
4806.30.00  –  Tracing papers  3,0  A  
4806.40.00  –  Glassine and other glazed transparent or translucent papers  5,0  A  
4807.00.00  Composite paper and paperboard (made by sticking flat layers of paper or paperboard 
together with an adhesive), not surface-coated or impregnated, whether or not 
internally reinforced, in rolls or sheets.  20,0  B7  
4808.10.00  –  Corrugated paper and paperboard, whether or not perforated  10,0  B5  
4808.40.00  –  Kraft paper, creped or crinkled, whether or not embossed or perforated  10,0  B5  
4808.90.20  – –  Creped or crinkled paper  10,0  B5  
4808.90.30  – –  Embossed paper  10,0  B5  
4808.90.90  – –  Other  10,0  B5  
4809.20.00  –  Self-copy paper  10,0  B5  
4809.90.10  – –  Carbon paper and similar copying papers  20,0  B7  
4809.90.90  – –  Other  20,0  B7  
4810.13.11  – – – –  Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and 
fetal monitoring papers  5,0  A  
4810.13.19  – – – –  Other  10,0  B5  
4810.13.91  – – – –  Of a width of 150 mm or less  10,0  B5  
4810.13.99  – – – –  Other  10,0  B5  
4810.14.11  – – – –  Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and 
fetal monitoring papers  5,0  A  
4810.14.19  – – – –  Other  10,0  B5EN  L 186/790 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4810.14.91  – – – –  Of which no side exceeds 360 mm  10,0  B5  
4810.14.99  – – – –  Other  10,0  B5  
4810.19.11  – – – –  Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and 
fetal monitoring papers  5,0  A  
4810.19.19  – – – –  Other  10,0  B5  
4810.19.91  – – – –  Of which no side exceeds 360 mm  10,0  B5  
4810.19.99  – – – –  Other  10,0  B5  
4810.22.11  – – – –  Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and 
fetal monitoring papers  5,0  A  
4810.22.19  – – – –  Other  10,0  B5  
4810.22.91  – – – –  In rolls of a width of 150 mm or less, or in sheets of which no side 
exceeds 360 mm in the unfolded state  5,0  A  
4810.22.99  – – – –  Other:  10,0  B5  
4810.29.11  – – – –  Electrocardiograph, ultrasonography, spirometer, electro-encephalograph and 
fetal monitoring papers  5,0  A  
4810.29.19  – – – –  Other  10,0  B5  
4810.29.91  – – – –  In rolls of a width of 150 mm or less, or in sheets of which no side 
exceeds 360 mm in the unfolded state:  5,0  A  
4810.29.99  – – – –  Other:  10,0  B5  
4810.31.31  – – – –  Base paper of a kind used to manufacture aluminium coated paper  10,0  B5  
4810.31.39  – – – –  Other  10,0  B5  
4810.31.91  – – – –  Base paper of a kind used to manufacture aluminium coated paper  10,0  B5  
4810.31.99  – – – –  Other  10,0  B5  
4810.32.30  – – –  In rolls of not more than 150 mm in width or sheets of which no side 
exceeds 360 mm in the unfolded state  5,0  A  
4810.32.90  – – –  Other  5,0  B5  
4810.39.30  – – –  In rolls of not more than 150 mm in width or sheets of which no side 
exceeds 360 mm in the unfolded state:  10,0  B5  
4810.39.90  – – –  Other  10,0  B5  
4810.92.40  – – –  In rolls of not more than 150 mm in width or sheets of which no side 
exceeds 360 mm in the unfolded state  10,0  B5  
4810.92.90  – – –  Other  10,0  B5  
4810.99.40  – – –  In rolls of not more than 150 mm in width or sheets of which no side 
exceeds 360 mm in the unfolded state  10,0  B5  
4810.99.90  – – –  Other  10,0  B5  
4811.10.21  – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.10.29  – – –  Other  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/791
 
HS 2012  Description  Base rate (%)  Category  
4811.10.91  – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.10.99  – – –  Other  5,0  B3  
4811.41.20  – – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  15,0  B5  
4811.41.90  – – –  Other  15,0  B5  
4811.49.20  – – –  In rolls of not more than 15 cm in width or in rectangular (including square) 
sheets of which no side exceeds 36 cm in the unfolded state  15,0  B5  
4811.49.90  – – –  Other  15,0  B5  
4811.51.31  – – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.51.39  – – – –  Other  15,0  B5  
4811.51.91  – – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.51.99  – – – –  Other  15,0  B5  
4811.59.20  – – –  Paper and paperboard covered on both faces with transparent sheets of plastics 
and with a lining of aluminium foil, for the packaging of liquid food products  3,0  A  
4811.59.41  – – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.59.49  – – – –  Other  15,0  B5  
4811.59.91  – – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.59.99  – – – –  Other  15,0  B5  
4811.60.20  – –  In strips or rolls of not more than 15 cm in width or in rectangular (including 
square) sheets of which no side exceeds 36 cm in the unfolded state  15,0  B5  
4811.60.90  – –  Other  15,0  B5  
4811.90.41  – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.90.49  – – –  Other  5,0  B3  
4811.90.91  – – –  Floor coverings on a base of paper or paperboard  25,0  B7  
4811.90.99  – – –  Other  5,0  B5  
4812.00.00  Filter blocks, slabs and plates, of paper pulp.  0,0  A  
4813.10.00  –  In the form of booklets or tubes  20,0  B7  
4813.20.00  –  In rolls of a width not exceeding 5 cm  20,0  B7  
4813.90.10  – –  In rolls of a width exceeding 5 cm, coated  20,0  B7  
4813.90.90  – –  Other  20,0  B7  
4814.20.00  –  Wallpaper and similar wall coverings, consisting of paper coated or covered, on the 
face side, with a grained, embossed, coloured, design-printed or otherwise decorated 
layer of plastics  25,0  B7  
4814.90.00  –  Other  20,0  B7  
4816.20.10  – –  In rolls of a width exceeding 15 cm but not exceeding 36 cm  10,0  B5  
4816.20.90  – –  Other  10,0  B5EN  L 186/792 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4816.90.10  – –  Carbon paper  20,0  B7  
4816.90.20  – –  Other copying paper  20,0  B7  
4816.90.30  – –  Offset plates  10,0  B5  
4816.90.40  – –  Heat transfer paper  15,0  B5  
4816.90.90  – –  Other  20,0  B7  
4817.10.00  –  Envelopes  25,0  B7  
4817.20.00  –  Letter cards, plain postcards and correspondence cards  25,0  B7  
4817.30.00  –  Boxes, pouches, wallets and writing compendiums, of paper or paperboard, 
containing an assortment of paper stationery  25,0  B7  
4818.10.00  –  Toilet paper  18,0  B5  
4818.20.00  –  Handkerchiefs, cleansing or facial tissues and towels  18,0  B5  
4818.30.10  – –  Tablecloths  20,0  B7  
4818.30.20  – –  Serviettes  20,0  B7  
4818.50.00  –  Articles of apparel and clothing accessories  20,0  B7  
4818.90.00  –  Other  20,0  B7  
4819.10.00  –  Cartons, boxes and cases, of corrugated paper or paperboard  15,0  B5  
4819.20.00  –  Folding cartons, boxes and cases, of non-corrugated paper or paperboard  15,0  B5  
4819.30.00  –  Sacks and bags, having a base of a width of 40 cm or more  20,0  B7  
4819.40.00  –  Other sacks and bags, including cones  20,0  B7  
4819.50.00  –  Other packing containers, including record sleeves  20,0  B7  
4819.60.00  –  Box files, letter trays, storage boxes and similar articles, of a kind used in offices, 
shops or the like  20,0  B7  
4820.10.00  –  Registers, account books, note books, order books, receipt books, letter pads, 
memorandum pads, diaries and similar articles  25,0  B7  
4820.20.00  –  Exercise books  25,0  B7  
4820.30.00  –  Binders (other than book covers), folders and file covers  25,0  B7  
4820.40.00  –  Manifold business forms and interleaved carbon sets  25,0  B7  
4820.50.00  –  Albums for samples or for collections  25,0  B7  
4820.90.00  –  Other  25,0  B7  
4821.10.10  – –  Labels of a kind used for jewellery, including objects of personal adornment or 
articles of personal use normally carried in the pocket, in the handbag or on the 
person  20,0  B7  
4821.10.90  – –  Other  20,0  B7  
4821.90.10  – –  Labels of a kind used for jewellery, including objects of personal adornment or 
articles of personal use normally carried in the pocket, in the handbag or on the 
person  20,0  B7  
4821.90.90  – –  Other  20,0  B7EN  12.6.2020 Official Journal of the European Union L 186/793
 
HS 2012  Description  Base rate (%)  Category  
4822.10.10  – –  Cones  5,0  A  
4822.10.90  – –  Other  5,0  A  
4822.90.10  – –  Cones  5,0  A  
4822.90.90  – –  Other  5,0  A  
4823.20.10  – –  In strips, rolls or sheets  5,0  A  
4823.20.90  – –  Other  5,0  A  
4823.40.21  – – –  Cardiograph recording paper  0,0  A  
4823.40.29  – – –  Other  0,0  A  
4823.40.90  – –  Other  0,0  A  
4823.61.00  – –  Of bamboo  20,0  B7  
4823.69.00  – –  Other  20,0  B7  
4823.70.00  –  Moulded or pressed articles of paper pulp  5,0  A  
4823.90.10  – –  Cocooning frames for silk-worms  20,0  B7  
4823.90.20  – –  Display cards of a kind used for jewellery,including objects of personal adornment 
or articles of personal use normally carried in the pocket, in the handbag or on the 
person  20,0  B7  
4823.90.30  – –  Die-cut polyethylene coated paperboard of a kind used for the manufacture of 
paper cups  20,0  B7  
4823.90.40  – –  Paper tube sets of a kind used for the manufacture of fireworks  20,0  B7  
4823.90.51  – – –  Weighing 150 g/m  2 or less  10,0  B5  
4823.90.59  – – –  Other  20,0  B7  
4823.90.60  – –  Punched jacquard cards  20,0  B7  
4823.90.70  – –  Fans and handscreens  20,0  B7  
4823.90.92  – – –  Joss paper  20,0  B7  
4823.90.94  – – –  Cellulose wadding and webs of cellulose fibers, coloured or marbled throughout 
the mass  20,0  B7  
4823.90.95  – – –  Floor coverings on a base of paper or paperboard  20,0  B7  
4823.90.96  – – –  Other, cut to shape other than rectangular or square  20,0  B7  
4823.90.99  – – –  Other  20,0  B7  
4901.10.00  –  In single sheets, whether or not folded  5,0  B7  
4901.91.00  – –  Dictionaries and encyclopaedias, and serial instalments thereof  0,0  A  
4901.99.10  – – –  Educational, technical, scientific, historical or cultural books  0,0  A  
4901.99.90  – – –  Other  5,0  B7  
4902.10.00  –  Appearing at least four times a week  0,0  A  
4902.90.10  – –  Educational, technical, scientific, historical or cultural journals and periodicals  0,0  A  
4902.90.90  – –  Other  0,0  AEN  L 186/794 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
4903.00.00  Children's picture, drawing or colouring books.  0,0  A  
4904.00.00  Music, printed or in manuscript, whether or not bound or illustrated.  5,0  B7  
4905.10.00  –  Globes  0,0  A  
4905.91.00  – –  In book form  0,0  A  
4905.99.00  – –  Other  0,0  A  
4906.00.10  –  Plans and drawings, including photographic reproductions on sensitised paper  0,0  A  
4906.00.90  –  Other  0,0  A  
4907.00.10  –  Banknotes, being legal tender  0,0  A  
4907.00.21  – –  Postage stamps  20,0  B7  
4907.00.29  – –  Other  0,0  A  
4907.00.40  –  Stock, share or bond certificates and similar documents of title; cheque forms  0,0  A  
4907.00.90  –  Other  20,0  B7  
4908.10.00  –  Transfers (decalcomanias), vitrifiable  5,0  B7  
4908.90.00  –  Other  20,0  B7  
4909.00.00  Printed or illustrated postcards; printed cards bearing personal greetings, messages or 
announcements, whether or not illustrated, with or without envelopes or trimmings.  20,0  B7  
4910.00.00  Calendars of any kind, printed, including calendar blocks.  20,0  B7  
4911.10.10  – –  Catalogues listing only educational, technical, scientific, historical or cultural books 
and publications  20,0  B7  
4911.10.90  – –  Other  20,0  B7  
4911.91.21  – – – –  Anatomical or botanical diagrams and charts  10,0  B7  
4911.91.29  – – – –  Other  20,0  B7  
4911.91.31  – – – –  Anatomical or botanical diagrams and charts  10,0  B7  
4911.91.39  – – – –  Other  20,0  B7  
4911.91.90  – – –  Other  20,0  B7  
4911.99.10  – – –  Printed cards for jewellery or for small objects of personal adornment or articles 
of personal use normally carried in the pocket, handbag or on the person  20,0  B7  
4911.99.20  – – –  Printed labels for explosives  20,0  B7  
4911.99.30  – – –  Educational, technical, scientific, historical or cultural material printed on a set of 
cards  20,0  B7  
4911.99.90  – – –  Other  20,0  B7  
5001.00.00  Silk-worm cocoons suitable for reeling.  5,0  A  
5002.00.00  Raw silk (not thrown).  5,0  A  
5003.00.00  Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).  10,0  A  
5004.00.00  Silk yarn (other than yarn spun from silk waste) not put up for retail sale.  5,0  A  
5005.00.00  Yarn spun from silk waste, not put up for retail sale.  5,0  AEN  12.6.2020 Official Journal of the European Union L 186/795
 
HS 2012  Description  Base rate (%)  Category  
5006.00.00  Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.  5,0  A  
5007.10.10  – –  Printed by the traditional batik process  12,0  A  
5007.10.90  – –  Other  12,0  A  
5007.20.10  – –  Printed by the traditional batik process  12,0  A  
5007.20.90  – –  Other  12,0  A  
5007.90.10  – –  Printed by the traditional batik process  12,0  A  
5007.90.90  – –  Other  12,0  A  
5101.11.00  – –  Shorn wool  0,0  A  
5101.19.00  – –  Other  0,0  A  
5101.21.00  – –  Shorn wool  0,0  A  
5101.29.00  – –  Other  0,0  A  
5101.30.00  –  Carbonised  0,0  A  
5102.11.00  – –  Of Kashmir (cashmere) goats  0,0  A  
5102.19.00  – –  Other  0,0  A  
5102.20.00  –  Coarse animal hair  0,0  A  
5103.10.00  –  Noils of wool or of fine animal hair  10,0  A  
5103.20.00  –  Other waste of wool or of fine animal hair  10,0  A  
5103.30.00  –  Waste of coarse animal hair  10,0  A  
5104.00.00  Garnetted stock of wool or of fine or coarse animal hair.  3,0  A  
5105.10.00  –  Carded wool  0,0  A  
5105.21.00  – –  Combed wool in fragments  0,0  A  
5105.29.00  – –  Other  0,0  A  
5105.31.00  – –  Of Kashmir (cashmere) goats  0,0  A  
5105.39.00  – –  Other  0,0  A  
5105.40.00  –  Coarse animal hair, carded or combed  0,0  A  
5106.10.00  –  Containing 85 % or more by weight of wool  5,0  A  
5106.20.00  –  Containing less than 85 % by weight of wool  5,0  A  
5107.10.00  –  Containing 85 % or more by weight of wool  5,0  A  
5107.20.00  –  Containing less than 85 % by weight of wool  5,0  A  
5108.10.00  –  Carded  5,0  A  
5108.20.00  –  Combed  5,0  A  
5109.10.00  –  Containing 85 % or more by weight of wool or of fine animal hair  5,0  A  
5109.90.00  –  Other  5,0  A  
5110.00.00  Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether 
or not put up for retail sale.  5,0  AEN  L 186/796 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5111.11.10  – – –  Printed by the traditional batik process  12,0  A  
5111.11.90  – – –  Other  12,0  A  
5111.19.10  – – –  Printed by the traditional batik process  12,0  A  
5111.19.90  – – –  Other  12,0  A  
5111.20.00  –  Other, mixed mainly or solely with man-made filaments  12,0  A  
5111.30.00  –  Other, mixed mainly or solely with man-made staple fibres  12,0  A  
5111.90.00  –  Other  12,0  A  
5112.11.10  – – –  Printed by the traditional batik process  12,0  A  
5112.11.90  – – –  Other  12,0  A  
5112.19.10  – – –  Printed by the traditional batik process  12,0  A  
5112.19.90  – – –  Other  12,0  A  
5112.20.00  –  Other, mixed mainly or solely with man-made filaments  12,0  A  
5112.30.00  –  Other, mixed mainly or solely with man-made staple fibres  12,0  A  
5112.90.00  –  Other  12,0  A  
5113.00.00  Woven fabrics of coarse animal hair or of horsehair.  12,0  A  
5201.00.00  Cotton, not carded or combed.  0,0  A  
5202.10.00  –  Yarn waste (including thread waste)  10,0  A  
5202.91.00  – –  Garnetted stock  10,0  A  
5202.99.00  – –  Other  10,0  A  
5203.00.00  Cotton, carded or combed.  0,0  A  
5204.11.00  – –  Containing 85 % or more by weight of cotton  5,0  A  
5204.19.00  – –  Other  5,0  A  
5204.20.00  –  Put up for retail sale  5,0  A  
5205.11.00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric number)  5,0  A  
5205.12.00  – –  Measuring less than 714,29 decitex but not less than 232,56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)  5,0  A  
5205.13.00  – –  Measuring less than 232,56 decitex but not less than 192,31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)  5,0  A  
5205.14.00  – –  Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric number)  5,0  A  
5205.15.00  – –  Measuring less than 125 decitex (exceeding 80 metric number)  5,0  A  
5205.21.00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric number)  5,0  A  
5205.22.00  – –  Measuring less than 714,29 decitex but not less than 232,56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)  5,0  AEN  12.6.2020 Official Journal of the European Union L 186/797
 
HS 2012  Description  Base rate (%)  Category  
5205.23.00  – –  Measuring less than 232,56 decitex but not less than 192,31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)  5,0  A  
5205.24.00  – –  Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric number)  5,0  A  
5205.26.00  – –  Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 
metric number but not exceeding 94 metric number)  5,0  A  
5205.27.00  – –  Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 
metric number but not exceeding 120 metric number)  5,0  A  
5205.28.00  – –  Measuring less than 83,33 decitex (exceeding 120 metric number)  5,0  A  
5205.31.00  – –  Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric 
number per single yarn)  5,0  A  
5205.32.00  – –  Measuring per single yarn less than 714,29 decitex but not less than 
232,56 decitex (exceeding 14 metric number but not exceeding 43 metric 
number per single yarn)  5,0  A  
5205.33.00  – –  Measuring per single yarn less than 232,56 decitex but not less than 
192,31 decitex (exceeding 43 metric number but not exceeding 52 metric 
number per single yarn)  5,0  A  
5205.34.00  – –  Measuring per single yarn less than 192,31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not exceeding 80 metric number per single 
yarn)  5,0  A  
5205.35.00  – –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number per 
single yarn)  5,0  A  
5205.41.00  – –  Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric 
number per single yarn)  5,0  A  
5205.42.00  – –  Measuring per single yarn less than 714,29 decitex but not less than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn)  5,0  A  
5205.43.00  – –  Measuring per single yarn less than 232,56 decitex but not less than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn)  5,0  A  
5205.44.00  – –  Measuring per single yarn less than 192,31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not exceeding 80 metric number per single 
yarn)  5,0  A  
5205.46.00  – –  Measuring per single yarn less than 125 decitex but not less than 106,38 decitex 
(exceeding 80 metric number but not exceeding 94 metric number per single 
yarn)  5,0  AEN  L 186/798 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5205.47.00  – –  Measuring per single yarn less than 106,38 decitex but not less than 83,33 
decitex (exceeding 94 metric number but not exceeding 120 metric number 
per single yarn)  5,0  A  
5205.48.00  – –  Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number 
per single yarn)  5,0  A  
5206.11.00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric number)  5,0  A  
5206.12.00  – –  Measuring less than 714,29 decitex but not less than 232,56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)  5,0  A  
5206.13.00  – –  Measuring less than 232,56 decitex but not less than 192,31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)  5,0  A  
5206.14.00  – –  Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric number)  5,0  A  
5206.15.00  – –  Measuring less than 125 decitex (exceeding 80 metric number)  5,0  A  
5206.21.00  – –  Measuring 714,29 decitex or more (not exceeding 14 metric number)  5,0  A  
5206.22.00  – –  Measuring less than 714,29 decitex but not less than 232,56 decitex 
(exceeding 14 metric number but not exceeding 43 metric number)  5,0  A  
5206.23.00  – –  Measuring less than 232,56 decitex but not less than 192,31 decitex 
(exceeding 43 metric number but not exceeding 52 metric number)  5,0  A  
5206.24.00  – –  Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 
metric number but not exceeding 80 metric number)  5,0  A  
5206.25.00  – –  Measuring less than 125 decitex (exceeding 80 metric number)  5,0  A  
5206.31.00  – –  Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric 
number per single yarn)  5,0  A  
5206.32.00  – –  Measuring per single yarn less than 714,29 decitex but not less than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn)  5,0  A  
5206.33.00  – –  Measuring per single yarn less than 232,56 decitex but not less than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn)  5,0  A  
5206.34.00  – –  Measuring per single yarn less than 192,31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not exceeding 80 metric number per single 
yarn)  5,0  A  
5206.35.00  – –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number per 
single yarn)  5,0  AEN  12.6.2020 Official Journal of the European Union L 186/799
 
HS 2012  Description  Base rate (%)  Category  
5206.41.00  – –  Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric 
number per single yarn)  5,0  A  
5206.42.00  – –  Measuring per single yarn less than 714,29 decitex but not less than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric number per 
single yarn)  5,0  A  
5206.43.00  – –  Measuring per single yarn less than 232,56 decitex but not less than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric number per 
single yarn)  5,0  A  
5206.44.00  – –  Measuring per single yarn less than 192,31 decitex but not less than 125 decitex 
(exceeding 52 metric number but not exceeding 80 metric number per single 
yarn)  5,0  A  
5206.45.00  – –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number per 
single yarn)  5,0  A  
5207.10.00  –  Containing 85 % or more by weight of cotton  5,0  A  
5207.90.00  –  Other  5,0  A  
5208.11.00  – –  Plain weave, weighing not more than 100 g/m  2 12,0  A  
5208.12.00  – –  Plain weave, weighing more than 100 g/m  2 12,0  A  
5208.13.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5208.19.00  – –  Other fabrics  12,0  A  
5208.21.00  – –  Plain weave, weighing not more than 100 g/m  2 12,0  A  
5208.22.00  – –  Plain weave, weighing more than 100 g/m  2 12,0  A  
5208.23.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5208.29.00  – –  Other fabrics  12,0  A  
5208.31.00  – –  Plain weave, weighing not more than 100 g/m  2 12,0  A  
5208.32.00  – –  Plain weave, weighing more than 100 g/m  2 12,0  A  
5208.33.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5208.39.00  – –  Other fabrics  12,0  A  
5208.41.00  – –  Plain weave, weighing not more than 100 g/m  2 12,0  A  
5208.42.00  – –  Plain weave, weighing more than 100 g/m  2 12,0  A  
5208.43.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5208.49.00  – –  Other fabrics  12,0  A  
5208.51.10  – – –  Printed by the traditional batik process  12,0  A  
5208.51.90  – – –  Other  12,0  A  
5208.52.10  – – –  Printed by the traditional batik process  12,0  A  
5208.52.90  – – –  Other  12,0  AEN  L 186/800 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5208.59.10  – – –  Printed by the traditional batik process  12,0  A  
5208.59.90  – – –  Other  12,0  A  
5209.11.00  – –  Plain weave  12,0  A  
5209.12.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5209.19.00  – –  Other fabrics  12,0  A  
5209.21.00  – –  Plain weave  12,0  A  
5209.22.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5209.29.00  – –  Other fabrics  12,0  A  
5209.31.00  – –  Plain weave  12,0  A  
5209.32.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5209.39.00  – –  Other fabrics  12,0  A  
5209.41.00  – –  Plain weave  12,0  A  
5209.42.00  – –  Denim  12,0  A  
5209.43.00  – –  Other fabrics of 3-thread or 4-thread twill, including cross twill  12,0  A  
5209.49.00  – –  Other fabrics  12,0  A  
5209.51.10  – – –  Printed by the traditional batik process  12,0  A  
5209.51.90  – – –  Other  12,0  A  
5209.52.10  – – –  Printed by the traditional batik process  12,0  A  
5209.52.90  – – –  Other  12,0  A  
5209.59.10  – – –  Printed by the traditional batik process  12,0  A  
5209.59.90  – – –  Other  12,0  A  
5210.11.00  – –  Plain weave  12,0  A  
5210.19.00  – –  Other fabrics  12,0  A  
5210.21.00  – –  Plain weave  12,0  A  
5210.29.00  – –  Other fabrics  12,0  A  
5210.31.00  – –  Plain weave  12,0  A  
5210.32.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5210.39.00  – –  Other fabrics  12,0  A  
5210.41.00  – –  Plain weave  12,0  A  
5210.49.00  – –  Other fabrics  12,0  A  
5210.51.10  – – –  Printed by the traditional batik process  12,0  A  
5210.51.90  – – –  Other  12,0  A  
5210.59.10  – – –  Printed by the traditional batik process  12,0  A  
5210.59.90  – – –  Other  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/801
 
HS 2012  Description  Base rate (%)  Category  
5211.11.00  – –  Plain weave  12,0  A  
5211.12.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5211.19.00  – –  Other fabrics  12,0  A  
5211.20.00  –  Bleached  12,0  A  
5211.31.00  – –  Plain weave  12,0  A  
5211.32.00  – –  3-thread or 4-thread twill, including cross twill  12,0  A  
5211.39.00  – –  Other fabrics  12,0  A  
5211.41.00  – –  Plain weave  12,0  A  
5211.42.00  – –  Denim  12,0  A  
5211.43.00  – –  Other fabrics of 3-thread or 4-thread twill, including cross twill  12,0  A  
5211.49.00  – –  Other fabrics  12,0  A  
5211.51.10  – – –  Printed by the traditional batik process  12,0  A  
5211.51.90  – – –  Other  12,0  A  
5211.52.10  – – –  Printed by the traditional batik process  12,0  A  
5211.52.90  – – –  Other  12,0  A  
5211.59.10  – – –  Printed by the traditional batik process  12,0  A  
5211.59.90  – – –  Other  12,0  A  
5212.11.00  – –  Unbleached  12,0  A  
5212.12.00  – –  Bleached  12,0  A  
5212.13.00  – –  Dyed  12,0  A  
5212.14.00  – –  Of yarns of different colours  12,0  A  
5212.15.10  – – –  Printed by the traditional batik process  12,0  A  
5212.15.90  – – –  Other  12,0  A  
5212.21.00  – –  Unbleached  12,0  A  
5212.22.00  – –  Bleached  12,0  A  
5212.23.00  – –  Dyed  12,0  A  
5212.24.00  – –  Of yarns of different colours  12,0  A  
5212.25.10  – – –  Printed by the traditional batik process  12,0  A  
5212.25.90  – – –  Other  12,0  A  
5301.10.00  –  Flax, raw or retted  0,0  A  
5301.21.00  – –  Broken or scutched  0,0  A  
5301.29.00  – –  Other  0,0  A  
5301.30.00  –  Flax tow or waste  0,0  A  
5302.10.00  –  True hemp, raw or retted  0,0  A  
5302.90.00  –  Other  0,0  AEN  L 186/802 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5303.10.00  –  Jute and other textile bast fibres, raw or retted  3,0  A  
5303.90.00  –  Other  3,0  A  
5305.00.10  –  Sisal and other textile fibres of the genus  Agave ; tow and waste of these fibres 
(including yarn waste and garnetted stock)  5,0  A  
5305.00.20  –  Coconut fibres(coir) and abaca fibres  5,0  A  
5305.00.90  –  Other  5,0  A  
5306.10.00  –  Single  3,0  A  
5306.20.00  –  Multiple (folded) or cabled  3,0  A  
5307.10.00  –  Single  5,0  A  
5307.20.00  –  Multiple (folded) or cabled  5,0  A  
5308.10.00  –  Coir yarn  5,0  A  
5308.20.00  –  True hemp yarn  5,0  A  
5308.90.10  – –  Paper yarn  5,0  A  
5308.90.90  – –  Other  5,0  A  
5309.11.10  – – –  Printed by the traditional batik process  12,0  A  
5309.11.90  – – –  Other  12,0  A  
5309.19.10  – – –  Printed by the traditional batik process  12,0  A  
5309.19.90  – – –  Other  12,0  A  
5309.21.10  – – –  Printed by the traditional batik process  12,0  A  
5309.21.90  – – –  Other  12,0  A  
5309.29.10  – – –  Printed by the traditional batik process  12,0  A  
5309.29.90  – – –  Other  12,0  A  
5310.10.00  –  Unbleached  12,0  A  
5310.90.10  – –  Printed by the traditional batik process  12,0  A  
5310.90.90  – –  Other  12,0  A  
5311.00.10  –  Printed by the traditional batik process  12,0  A  
5311.00.90  –  Other  12,0  A  
5401.10.10  – –  Put up for retail sale  5,0  A  
5401.10.90  – –  Other  5,0  A  
5401.20.10  – –  Put up for retail sale  5,0  A  
5401.20.90  – –  Other  5,0  A  
5402.11.00  – –  Of aramids  0,0  A  
5402.19.00  – –  Other  0,0  A  
5402.20.00  –  High tenacity yarn of polyesters  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/803
 
HS 2012  Description  Base rate (%)  Category  
5402.31.00  – –  Of nylon or other polyamides, measuring per single yarn not more than 50 tex  0,0  A  
5402.32.00  – –  Of nylon or other polyamides, measuring per single yarn more than 50 tex  0,0  A  
5402.33.00  – –  Of polyesters  0,0  A  
5402.34.00  – –  Of polypropylene  0,0  A  
5402.39.00  – –  Other  0,0  A  
5402.44.00  – –  Elastomeric  0,0  A  
5402.45.00  – –  Other, of nylon or other polyamides  0,0  A  
5402.46.00  – –  Other, of polyesters, partially oriented  0,0  A  
5402.47.00  – –  Other, of polyesters  0,0  A  
5402.48.00  – –  Other, of polypropylene  0,0  A  
5402.49.00  – –  Other  0,0  A  
5402.51.00  – –  Of nylon or other polyamides  0,0  A  
5402.52.00  – –  Of polyesters  0,0  A  
5402.59.10  – – –  Of polypropylene  0,0  A  
5402.59.90  – – –  Other  0,0  A  
5402.61.00  – –  Of nylon or other polyamides  0,0  A  
5402.62.00  – –  Of polyesters  0,0  A  
5402.69.10  – – –  Of polypropylene  0,0  A  
5402.69.90  – – –  Other  0,0  A  
5403.10.00  –  High tenacity yarn of viscose rayon  0,0  A  
5403.31.10  – – –  Textured yarn  0,0  A  
5403.31.90  – – –  Other  0,0  A  
5403.32.10  – – –  Textured yarn  0,0  A  
5403.32.90  – – –  Other  0,0  A  
5403.33.10  – – –  Textured yarn  0,0  A  
5403.33.90  – – –  Other  0,0  A  
5403.39.10  – – –  Textured yarn  0,0  A  
5403.39.90  – – –  Other  0,0  A  
5403.41.10  – – –  Textured yarn  0,0  A  
5403.41.90  – – –  Other  0,0  A  
5403.42.10  – – –  Textured yarn  0,0  A  
5403.42.90  – – –  Other  0,0  A  
5403.49.10  – – –  Textured yarn  0,0  A  
5403.49.90  – – –  Other  0,0  A  
5404.11.00  – –  Elastomeric  0,0  AEN  L 186/804 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5404.12.00  – –  Other, of polypropylene  0,0  A  
5404.19.00  – –  Other  0,0  A  
5404.90.00  –  Other  0,0  A  
5405.00.00  Artificial monofilament of 67 decitex or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial 
textile materials of an apparent width not exceeding 5 mm.  0,0  A  
5406.00.00  Man-made filament yarn (other than sewing thread), put up for retail sale.  5,0  A  
5407.10.20  – –  Tyre fabrics and conveyor duck  12,0  A  
5407.10.90  – –  Other  12,0  A  
5407.20.00  –  Woven fabrics obtained from strip or the like  12,0  A  
5407.30.00  –  Fabrics specified in Note 9 to Section XI  12,0  A  
5407.41.10  – – –  Woven nylon mesh fabrics of untwisted filament yarn suitable for use as 
reinforcing material for tarpaulins  12,0  A  
5407.41.90  – – –  Other  12,0  A  
5407.42.00  – –  Dyed  12,0  A  
5407.43.00  – –  Of yarns of different colours  12,0  A  
5407.44.00  – –  Printed  12,0  A  
5407.51.00  – –  Unbleached or bleached  12,0  A  
5407.52.00  – –  Dyed  12,0  A  
5407.53.00  – –  Of yarns of different colours  12,0  A  
5407.54.00  – –  Printed  12,0  A  
5407.61.00  – –  Containing 85 % or more by weight of non-textured polyester filaments  12,0  A  
5407.69.00  – –  Other  12,0  A  
5407.71.00  – –  Unbleached or bleached  12,0  A  
5407.72.00  – –  Dyed  12,0  A  
5407.73.00  – –  Of yarns of different colours  12,0  A  
5407.74.00  – –  Printed  12,0  A  
5407.81.00  – –  Unbleached or bleached  12,0  A  
5407.82.00  – –  Dyed  12,0  A  
5407.83.00  – –  Of yarns of different colours  12,0  A  
5407.84.00  – –  Printed  12,0  A  
5407.91.00  – –  Unbleached or bleached  12,0  A  
5407.92.00  – –  Dyed  12,0  A  
5407.93.00  – –  Of yarns of different colours  12,0  A  
5407.94.00  – –  Printed  12,0  A  
5408.10.00  –  Woven fabrics obtained from high tenacity yarn of viscose rayon  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/805
 
HS 2012  Description  Base rate (%)  Category  
5408.21.00  – –  Unbleached or bleached  12,0  A  
5408.22.00  – –  Dyed  12,0  A  
5408.23.00  – –  Of yarns of different colours  12,0  A  
5408.24.00  – –  Printed  12,0  A  
5408.31.00  – –  Unbleached or bleached  12,0  A  
5408.32.00  – –  Dyed  12,0  A  
5408.33.00  – –  Of yarns of different colours  12,0  A  
5408.34.00  – –  Printed  12,0  A  
5501.10.00  –  Of nylon or other polyamides  0,0  A  
5501.20.00  –  Of polyesters  0,0  A  
5501.30.00  –  Acrylic or modacrylic  0,0  A  
5501.40.00  –  Of polypropylene  0,0  A  
5501.90.00  –  Other  0,0  A  
5502.00.00  Artificial filament tow.  0,0  A  
5503.11.00  – –  Of aramids  0,0  A  
5503.19.00  – –  Other  0,0  A  
5503.20.00  –  Of polyesters  0,0  A  
5503.30.00  –  Acrylic or modacrylic  0,0  A  
5503.40.00  –  Of polypropylene  0,0  A  
5503.90.00  –  Other  0,0  A  
5504.10.00  –  Of viscose rayon  0,0  A  
5504.90.00  –  Other  0,0  A  
5505.10.00  –  Of synthetic fibres  3,0  A  
5505.20.00  –  Of artificial fibres  3,0  A  
5506.10.00  –  Of nylon or other polyamides  0,0  A  
5506.20.00  –  Of polyesters  0,0  A  
5506.30.00  –  Acrylic or modacrylic  0,0  A  
5506.90.00  –  Other  0,0  A  
5507.00.00  Artificial staple fibres, carded, combed or otherwise processed for spinning.  0,0  A  
5508.10.10  – –  Put up for retail sale  5,0  A  
5508.10.90  – –  Other  5,0  A  
5508.20.10  – –  Put up for retail sale  5,0  A  
5508.20.90  – –  Other  5,0  A  
5509.11.00  – –  Single yarn  5,0  A  
5509.12.00  – –  Multiple (folded) or cabled yarn  5,0  AEN  L 186/806 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5509.21.00  – –  Single yarn  5,0  A  
5509.22.00  – –  Multiple (folded) or cabled yarn  5,0  A  
5509.31.00  – –  Single yarn  5,0  A  
5509.32.00  – –  Multiple (folded) or cabled yarn  5,0  A  
5509.41.00  – –  Single yarn  5,0  A  
5509.42.00  – –  Multiple (folded) or cabled yarn  5,0  A  
5509.51.00  – –  Mixed mainly or solely with artificial staple fibres  5,0  A  
5509.52.10  – – –  Single yarn  0,0  A  
5509.52.90  – – –  Other  5,0  A  
5509.53.00  – –  Mixed mainly or solely with cotton  5,0  A  
5509.59.00  – –  Other  5,0  A  
5509.61.00  – –  Mixed mainly or solely with wool or fine animal hair  5,0  A  
5509.62.00  – –  Mixed mainly or solely with cotton  5,0  A  
5509.69.00  – –  Other  5,0  A  
5509.91.00  – –  Mixed mainly or solely with wool or fine animal hair  5,0  A  
5509.92.00  – –  Mixed mainly or solely with cotton  5,0  A  
5509.99.00  – –  Other  5,0  A  
5510.11.00  – –  Single yarn  5,0  A  
5510.12.00  – –  Multiple (folded) or cabled yarn  5,0  A  
5510.20.00  –  Other yarn, mixed mainly or solely with wool or fine animal hair  5,0  A  
5510.30.00  –  Other yarn, mixed mainly or solely with cotton  5,0  A  
5510.90.00  –  Other yarn  5,0  A  
5511.10.10  – –  Knitting yarn, crochet thread and embroidery thread  5,0  A  
5511.10.90  – –  Other  5,0  A  
5511.20.10  – –  Knitting yarn, crochet thread and embroidery thread  5,0  A  
5511.20.90  – –  Other  5,0  A  
5511.30.00  –  Of artificial staple fibres  5,0  A  
5512.11.00  – –  Unbleached or bleached  12,0  A  
5512.19.00  – –  Other  12,0  A  
5512.21.00  – –  Unbleached or bleached  12,0  A  
5512.29.00  – –  Other  12,0  A  
5512.91.00  – –  Unbleached or bleached  12,0  A  
5512.99.00  – –  Other  12,0  A  
5513.11.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5513.12.00  – –  3-thread or 4-thread twill, including cross twill, of polyester staple fibres  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/807
 
HS 2012  Description  Base rate (%)  Category  
5513.13.00  – –  Other woven fabrics of polyester staple fibres  12,0  A  
5513.19.00  – –  Other woven fabrics  12,0  A  
5513.21.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5513.23.00  – –  Other woven fabrics of polyester staple fibres  12,0  A  
5513.29.00  – –  Other woven fabrics  12,0  A  
5513.31.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5513.39.00  – –  Other woven fabrics  12,0  A  
5513.41.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5513.49.00  – –  Other woven fabrics  12,0  A  
5514.11.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5514.12.00  – –  3-thread or 4-thread twill, including cross twill, of polyester staple fibres  12,0  A  
5514.19.00  – –  Other woven fabrics  12,0  A  
5514.21.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5514.22.00  – –  3-thread or 4-thread twill, including cross twill, of polyester staple fibres  12,0  A  
5514.23.00  – –  Other woven fabrics of polyester staple fibres  12,0  A  
5514.29.00  – –  Other woven fabrics  12,0  A  
5514.30.00  –  Of yarns of different colours  12,0  A  
5514.41.00  – –  Of polyester staple fibres, plain weave  12,0  A  
5514.42.00  – –  3-thread or 4-thread twill, including cross twill, of polyester staple fibres  12,0  A  
5514.43.00  – –  Other woven fabrics of polyester staple fibres  12,0  A  
5514.49.00  – –  Other woven fabrics  12,0  A  
5515.11.00  – –  Mixed mainly or solely with viscose rayon staple fibres  12,0  A  
5515.12.00  – –  Mixed mainly or solely with man-made filaments  12,0  A  
5515.13.00  – –  Mixed mainly or solely with wool or fine animal hair  12,0  A  
5515.19.00  – –  Other  12,0  A  
5515.21.00  – –  Mixed mainly or solely with man-made filaments  12,0  A  
5515.22.00  – –  Mixed mainly or solely with wool or fine animal hair  12,0  A  
5515.29.00  – –  Other  12,0  A  
5515.91.00  – –  Mixed mainly or solely with man-made filaments  12,0  A  
5515.99.10  – – –  Mixed mainly or solely with wool or fine animal hair  12,0  A  
5515.99.90  – – –  Other  12,0  A  
5516.11.00  – –  Unbleached or bleached  12,0  A  
5516.12.00  – –  Dyed  12,0  A  
5516.13.00  – –  Of yarns of different colours  12,0  A  
5516.14.00  – –  Printed  12,0  AEN  L 186/808 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5516.21.00  – –  Unbleached or bleached  12,0  A  
5516.22.00  – –  Dyed  12,0  A  
5516.23.00  – –  Of yarns of different colours  12,0  A  
5516.24.00  – –  Printed  12,0  A  
5516.31.00  – –  Unbleached or bleached  12,0  A  
5516.32.00  – –  Dyed  12,0  A  
5516.33.00  – –  Of yarns of different colours  12,0  A  
5516.34.00  – –  Printed  12,0  A  
5516.41.00  – –  Unbleached or bleached  12,0  A  
5516.42.00  – –  Dyed  12,0  A  
5516.43.00  – –  Of yarns of different colours  12,0  A  
5516.44.00  – –  Printed  12,0  A  
5516.91.00  – –  Unbleached or bleached  12,0  A  
5516.92.00  – –  Dyed  12,0  A  
5516.93.00  – –  Of yarns of different colours  12,0  A  
5516.94.00  – –  Printed  12,0  A  
5601.21.00  – –  Of cotton  5,0  A  
5601.22.00  – –  Of man-made fibres  5,0  A  
5601.29.00  – –  Other  5,0  A  
5601.30.10  – –  Polyamide fibre flock  5,0  A  
5601.30.20  – –  Polypropylene fibre flock  5,0  A  
5601.30.90  – –  Other  5,0  A  
5602.10.00  –  Needleloom felt and stitch-bonded fibre fabrics  12,0  A  
5602.21.00  – –  Of wool or fine animal hair  12,0  A  
5602.29.00  – –  Of other textile materials  12,0  A  
5602.90.00  –  Other  12,0  A  
5603.11.00  – –  Weighing not more than 25 g/m  2 12,0  A  
5603.12.00  – –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 12,0  A  
5603.13.00  – –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 12,0  A  
5603.14.00  – –  Weighing more than 150 g/m  2 12,0  A  
5603.91.00  – –  Weighing not more than 25 g/m  2 12,0  A  
5603.92.00  – –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 12,0  A  
5603.93.00  – –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 12,0  A  
5603.94.00  – –  Weighing more than 150 g/m  2 12,0  A  
5604.10.00  –  Rubber thread and cord, textile covered  5,0  AEN  12.6.2020 Official Journal of the European Union L 186/809
 
HS 2012  Description  Base rate (%)  Category  
5604.90.10  – –  Imitation catgut, of silk yarn  5,0  A  
5604.90.20  – –  Rubber impregnated textile thread yarn  5,0  A  
5604.90.30  – –  High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon  5,0  A  
5604.90.90  – –  Other  5,0  A  
5605.00.00  Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of 
heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder 
or covered with metal.  5,0  A  
5606.00.00  Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than 
those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock 
chenille yarn); loop wale-yarn.  12,0  A  
5607.21.00  – –  Binder or baler twine  12,0  A  
5607.29.00  – –  Other  12,0  A  
5607.41.00  – –  Binder or baler twine  12,0  A  
5607.49.00  – –  Other  12,0  A  
5607.50.10  – –  V-belt cord of man-made fibres treated with resorcinol formaldehyde; polyamide 
and polytetrafluoro-ethylene yarns measuring more than 10 000 decitex, of a kind 
used for sealing pumps, valves and similar articles  12,0  A  
5607.50.90  – –  Other  12,0  A  
5607.90.10  – –  Of artificial fibres  12,0  A  
5607.90.20  – –  Of abaca ( Manila hemp  or  Musa textilis  Nee) or other hard (leaf) fibres  12,0  A  
5607.90.30  – –  Of jute or other textile bast fibres of heading 53.03  12,0  A  
5607.90.90  – –  Other  12,0  A  
5608.11.00  – –  Made up fishing nets  12,0  A  
5608.19.20  – – –  Net bags  12,0  A  
5608.19.90  – – –  Other  10,0  A  
5608.90.10  – –  Net bags  12,0  A  
5608.90.90  – –  Other  10,0  A  
5609.00.00  Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or 
cables, not elsewhere specified or included.  12,0  A  
5701.10.10  – –  Prayer rugs  12,0  A  
5701.10.90  – –  Other  12,0  A  
5701.90.11  – – –  Prayer rugs  12,0  A  
5701.90.19  – – –  Other  12,0  A  
5701.90.91  – – –  Prayer rugs  12,0  A  
5701.90.99  – – –  Other  12,0  A  
5702.10.00  –  Kelem, Schumacks, Karamanie and similar hand-woven rugs  12,0  A  
5702.20.00  –  Floor coverings of coconut fibres (coir)  12,0  AEN  L 186/810 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5702.31.00  – –  Of wool or fine animal hair  12,0  A  
5702.32.00  – –  Of man-made textile materials  12,0  A  
5702.39.10  – – –  Of cotton  12,0  A  
5702.39.20  – – –  Of jute fibres  12,0  A  
5702.39.90  – – –  Other  12,0  A  
5702.41.10  – – –  Prayer rugs  12,0  A  
5702.41.90  – – –  Other  12,0  A  
5702.42.10  – – –  Prayer rugs  12,0  A  
5702.42.90  – – –  Other  12,0  A  
5702.49.11  – – – –  Prayer rugs  12,0  A  
5702.49.19  – – – –  Other  12,0  A  
5702.49.20  – – –  Of jute fibres  12,0  A  
5702.49.90  – – –  Other  12,0  A  
5702.50.10  – –  Of cotton  12,0  A  
5702.50.20  – –  Of jute fibres  12,0  A  
5702.50.90  – –  Other  12,0  A  
5702.91.10  – – –  Prayer rugs  12,0  A  
5702.91.90  – – –  Other  12,0  A  
5702.92.10  – – –  Prayer rugs  12,0  A  
5702.92.90  – – –  Other  12,0  A  
5702.99.11  – – – –  Prayer rugs  12,0  A  
5702.99.19  – – – –  Other  12,0  A  
5702.99.20  – – –  Of jute fibres  12,0  A  
5702.99.90  – – –  Other  12,0  A  
5703.10.10  – –  Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04  12,0  A  
5703.10.20  – –  Prayer rugs  12,0  A  
5703.10.90  – –  Other  12,0  A  
5703.20.10  – –  Prayer rugs  12,0  A  
5703.20.90  – –  Other  12,0  A  
5703.30.10  – –  Prayer rugs  12,0  A  
5703.30.90  – –  Other  12,0  A  
5703.90.11  – – –  Prayer rugs  12,0  A  
5703.90.19  – – –  Other  12,0  A  
5703.90.21  – – –  Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/811
 
HS 2012  Description  Base rate (%)  Category  
5703.90.29  – – –  Other  12,0  A  
5703.90.91  – – –  Floor mats, of a kind used for motor vehicles of heading 87.02, 87.03 or 87.04  12,0  A  
5703.90.99  – – –  Other  12,0  A  
5704.10.00  –  Tiles, having a maximum surface area of 0,3 m  2 12,0  A  
5704.90.00  –  Other  12,0  A  
5705.00.11  – –  Prayer rugs  12,0  A  
5705.00.19  – –  Other  12,0  A  
5705.00.21  – –  Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 
87.03 or 87.04  12,0  A  
5705.00.29  – –  Other  12,0  A  
5705.00.91  – –  Prayer rugs  12,0  A  
5705.00.92  – –  Non-woven floor coverings, of a kind used for motor vehicles of heading 87.02, 
87.03 or 87.04  12,0  A  
5705.00.99  – –  Other  12,0  A  
5801.10.10  – –  Impregnated, coated, covered or laminated  12,0  A  
5801.10.90  – –  Other  12,0  A  
5801.21.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.21.90  – – –  Other  12,0  A  
5801.22.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.22.90  – – –  Other  12,0  A  
5801.23.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.23.90  – – –  Other  12,0  A  
5801.26.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.26.90  – – –  Other  12,0  A  
5801.27.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.27.90  – – –  Other  12,0  A  
5801.31.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.31.90  – – –  Other  12,0  A  
5801.32.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.32.90  – – –  Other  12,0  A  
5801.33.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.33.90  – – –  Other  12,0  A  
5801.36.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.36.90  – – –  Other  12,0  A  
5801.37.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.37.90  – – –  Other  12,0  AEN  L 186/812 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5801.90.11  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.90.19  – – –  Other  12,0  A  
5801.90.91  – – –  Impregnated, coated, covered or laminated  12,0  A  
5801.90.99  – – –  Other  12,0  A  
5802.11.00  – –  Unbleached  12,0  A  
5802.19.00  – –  Other  12,0  A  
5802.20.00  –  Terry towelling and similar woven terry fabrics, of other textile materials  12,0  A  
5802.30.10  – –  Impregnated, coated or covered  12,0  A  
5802.30.20  – –  Woven, of cotton or of man-made fibres  12,0  A  
5802.30.30  – –  Woven, of other materials  12,0  A  
5802.30.90  – –  Other  12,0  A  
5803.00.10  –  Of cotton  12,0  A  
5803.00.20  –  Of man-made fibres  12,0  A  
5803.00.91  – –  Of a kind used to cover crops  12,0  A  
5803.00.99  – –  Other  12,0  A  
5804.10.11  – – –  Impregnated, coated, covered or laminated  12,0  A  
5804.10.19  – – –  Other  12,0  A  
5804.10.21  – – –  Impregnated, coated, covered or laminated  12,0  A  
5804.10.29  – – –  Other  12,0  A  
5804.10.91  – – –  Impregnated, coated, covered or laminated  12,0  A  
5804.10.99  – – –  Other  12,0  A  
5804.21.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5804.21.90  – – –  Other  12,0  A  
5804.29.10  – – –  Impregnated, coated, covered or laminated  12,0  A  
5804.29.90  – – –  Other  12,0  A  
5804.30.00  –  Hand-made lace  12,0  A  
5805.00.10  –  Of cotton  12,0  A  
5805.00.90  –  Other  12,0  A  
5806.10.10  – –  Of silk  12,0  A  
5806.10.20  – –  Of cotton  12,0  A  
5806.10.90  – –  Other  12,0  A  
5806.20.10  – –  Sports tape of a kind used to wrap sports equipment grips  12,0  A  
5806.20.90  – –  Other  12,0  A  
5806.31.10  – – –  Narrow woven fabrics suitable for the manufacture of inked ribbons for type ­
writers or similar machines  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/813
 
HS 2012  Description  Base rate (%)  Category  
5806.31.20  – – –  Backing of a kind used for electrical insulating paper  12,0  A  
5806.31.90  – – –  Other  12,0  A  
5806.32.10  – – –  Narrow woven fabrics suitable for the manufacture of inked ribbons for type ­
writers or similar machines; safety seat belt fabrics  12,0  A  
5806.32.40  – – –  Backing of a kind used for electrical insulating paper  12,0  A  
5806.32.90  – – –  Other  12,0  A  
5806.39.10  – – –  Of silk  12,0  A  
5806.39.91  – – – –  Backing of a kind used for electrical insulating paper  12,0  A  
5806.39.99  – – – –  Other  12,0  A  
5806.40.00  –  Fabrics consisting of warp without weft assembled by means of an adhesive (bol ­
ducs)  12,0  A  
5807.10.00  –  Woven  12,0  A  
5807.90.00  –  Other  12,0  A  
5808.10.10  – –  Combined with rubber thread  12,0  A  
5808.10.90  – –  Other  12,0  A  
5808.90.10  – –  Combined with rubber thread  12,0  A  
5808.90.90  – –  Other  12,0  A  
5809.00.00  Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, 
of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere 
specified or included.  12,0  A  
5810.10.00  –  Embroidery without visible ground  12,0  A  
5810.91.00  – –  Of cotton  12,0  A  
5810.92.00  – –  Of man-made fibres  12,0  A  
5810.99.00  – –  Of other textile materials  12,0  A  
5811.00.10  –  Of wool or fine or coarse animal hair  12,0  A  
5811.00.90  –  Other  12,0  A  
5901.10.00  –  Textile fabrics coated with gum or amylaceous substances, of a kind used for the 
outer covers of books or the like  12,0  A  
5901.90.10  – –  Tracing cloth  12,0  A  
5901.90.20  – –  Prepared painting canvas  12,0  A  
5901.90.90  – –  Other  12,0  A  
5902.10.11  – – –  Of nylon-6 yarn  3,0  A  
5902.10.19  – – –  Other  5,0  A  
5902.10.91  – – –  Of nylon-6 yarn  5,0  A  
5902.10.99  – – –  Other  5,0  A  
5902.20.20  – –  Chafer fabric, rubberised  0,0  A  
5902.20.91  – – –  Containing cotton  0,0  A  
5902.20.99  – – –  Other  0,0  AEN  L 186/814 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
5902.90.10  – –  Chafer fabric, rubberised  0,0  A  
5902.90.90  – –  Other  0,0  A  
5903.10.00  –  With poly(vinyl chloride)  12,0  A  
5903.20.00  –  With polyurethane  12,0  A  
5903.90.00  –  Other  12,0  A  
5904.10.00  –  Linoleum  12,0  A  
5904.90.00  –  Other  12,0  A  
5905.00.10  –  Of wool or fine or coarse animal hair  12,0  A  
5905.00.90  –  Other  12,0  A  
5906.10.00  –  Adhesive tape of a width not exceeding 20 cm  10,0  A  
5906.91.00  – –  Knitted or crocheted  10,0  A  
5906.99.10  – – –  Rubberised sheeting suitable for hospital use  5,0  A  
5906.99.90  – – –  Other  5,0  A  
5907.00.10  –  Fabrics impregnated, coated or covered with oil or oil-based preparations  10,0  A  
5907.00.30  –  Fabrics impregnated, coated or covered with fire resistant substances  5,0  A  
5907.00.40  –  Fabrics impregnated, coated or covered with flock velvet, the entire surface of which 
is covered with textile flock  10,0  A  
5907.00.50  –  Fabrics impregnated, coated or covered with wax, tar, bitumen or similar products  10,0  A  
5907.00.60  –  Fabrics impregnated, coated or covered with other substances  10,0  A  
5907.00.90  –  Other  10,0  A  
5908.00.10  –  Wicks; incandescent gas mantles  12,0  A  
5908.00.90  –  Other  12,0  A  
5909.00.10  –  Fire hoses  0,0  A  
5909.00.90  –  Other  0,0  A  
5910.00.00  Transmission or conveyor belts or belting, of textile material, whether or not impreg ­
nated, coated, covered or laminated with plastics, or reinforced with metal or other 
material.  6,0  A  
5911.10.00  –  Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with 
rubber, leather or other material, of a kind used for card clothing, and similar fabrics 
of a kind used for other technical purposes, including narrow fabrics made of velvet 
impregnated with rubber, for covering weaving spindles (weaving beams)  0,0  A  
5911.20.00  –  Bolting cloth, whether or not made up  0,0  A  
5911.31.00  – –  Weighing less than 650 g/m  2 0,0  A  
5911.32.00  – –  Weighing 650 g/m  2 or more  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/815
 
HS 2012  Description  Base rate (%)  Category  
5911.40.00  –  Straining cloth of a kind used in oil presses or the like, including that of human hair  0,0  A  
5911.90.10  – –  Gaskets and seals  0,0  A  
5911.90.90  – –  Other  0,0  A  
6001.10.00  –  Long pile fabrics:  12,0  A  
6001.21.00  – –  Of cotton  12,0  A  
6001.22.00  – –  Of man-made fibres  12,0  A  
6001.29.00  – –  Of other textile materials  12,0  A  
6001.91.00  – –  Of cotton  12,0  A  
6001.92.20  – – –  Pile fabrics of 100 % polyester staple fibres, of a width not less than 63,5 mm 
but not more than 76,2 mm, suitable for use in the manufacture of paint rollers  12,0  A  
6001.92.30  – – –  Containing elastomeric yarn or rubber thread  12,0  A  
6001.92.90  – – –  Other  12,0  A  
6001.99.11  – – – –  Containing elastomeric yarn or rubber thread  12,0  A  
6001.99.19  – – – –  Other  12,0  A  
6001.99.91  – – – –  Containing elastomeric yarn or rubber thread  12,0  A  
6001.99.99  – – – –  Other  12,0  A  
6002.40.00  –  Containing by weight 5 % or more of elastomeric yarn but not containing rubber 
thread  12,0  A  
6002.90.00  –  Other  12,0  A  
6003.10.00  –  Of wool or fine animal hair  12,0  A  
6003.20.00  –  Of cotton  12,0  A  
6003.30.00  –  Of synthetic fibres  12,0  A  
6003.40.00  –  Of artificial fibres  12,0  A  
6003.90.00  –  Other  12,0  A  
6004.10.10  – –  Containing by weight not more than 20 % of elastomeric yarn  12,0  A  
6004.10.90  – –  Other  12,0  A  
6004.90.00  –  Other  12,0  A  
6005.21.00  – –  Unbleached or bleached  12,0  A  
6005.22.00  – –  Dyed  12,0  A  
6005.23.00  – –  Of yarns of different colours  12,0  A  
6005.24.00  – –  Printed  12,0  A  
6005.31.10  – – –  Knitted swimwear fabrics of polyester and polybutylene terephthalate in which 
polyester predominates by weight  12,0  A  
6005.31.90  – – –  Other  12,0  AEN  L 186/816 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6005.32.10  – – –  Knitted swimwear fabrics of polyester and polybutylene terephthalate in which 
polyester predominates by weight  12,0  A  
6005.32.90  – – –  Other  12,0  A  
6005.33.10  – – –  Knitted swimwear fabrics of polyester and polybutylene terephthalate in which 
polyester predominates by weight  12,0  A  
6005.33.90  – – –  Other  12,0  A  
6005.34.10  – – –  Knitted swimwear fabrics of polyester and polybutylene terephthalate in which 
polyester predominates by weight  12,0  A  
6005.34.90  – – –  Other  12,0  A  
6005.41.00  – –  Unbleached or bleached  12,0  A  
6005.42.00  – –  Dyed  12,0  A  
6005.43.00  – –  Of yarns of different colours  12,0  A  
6005.44.00  – –  Printed  12,0  A  
6005.90.10  – –  Of wool or fine animal hair  12,0  A  
6005.90.90  – –  Other  12,0  A  
6006.10.00  –  Of wool or fine animal hair  12,0  A  
6006.21.00  – –  Unbleached or bleached  12,0  A  
6006.22.00  – –  Dyed  12,0  A  
6006.23.00  – –  Of yarns of different colours  12,0  A  
6006.24.00  – –  Printed  12,0  A  
6006.31.10  – – –  Nylon fibre mesh of a kind used as backing material for mosaic tiles  12,0  A  
6006.31.20  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.31.90  – – –  Other  12,0  A  
6006.32.10  – – –  Nylon fibre mesh of a kind used as backing material for mosaic tiles  12,0  A  
6006.32.20  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.32.90  – – –  Other  12,0  A  
6006.33.10  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.33.90  – – –  Other  12,0  A  
6006.34.10  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.34.90  – – –  Other  12,0  A  
6006.41.10  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.41.90  – – –  Other  12,0  A  
6006.42.10  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.42.90  – – –  Other  12,0  A  
6006.43.10  – – –  Elastic (combined with rubber threads)  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/817
 
HS 2012  Description  Base rate (%)  Category  
6006.43.90  – – –  Other  12,0  A  
6006.44.10  – – –  Elastic (combined with rubber threads)  12,0  A  
6006.44.90  – – –  Other  12,0  A  
6006.90.00  –  Other  12,0  A  
6101.20.00  –  Of cotton  20,0  B5  
6101.30.00  –  Of man-made fibres  20,0  B3  
6101.90.00  –  Of other textile materials  20,0  B3  
6102.10.00  –  Of wool or fine animal hair  20,0  B5  
6102.20.00  –  Of cotton  20,0  B3  
6102.30.00  –  Of man-made fibres  20,0  B3  
6102.90.00  –  Of other textile materials  20,0  B3  
6103.10.00  –  Suits  20,0  A  
6103.22.00  – –  Of cotton  20,0  A  
6103.23.00  – –  Of synthetic fibres  20,0  B5  
6103.29.00  – –  Of other textile materials  20,0  A  
6103.31.00  – –  Of wool or fine animal hair  20,0  A  
6103.32.00  – –  Of cotton  20,0  A  
6103.33.00  – –  Of synthetic fibres  20,0  B3  
6103.39.00  – –  Of other textile materials  20,0  B3  
6103.41.00  – –  Of wool or fine animal hair  20,0  A  
6103.42.00  – –  Of cotton  20,0  B5  
6103.43.00  – –  Of synthetic fibres  20,0  B5  
6103.49.00  – –  Of other textile materials  20,0  B3  
6104.13.00  – –  Of synthetic fibres  20,0  A  
6104.19.20  – – –  Of cotton  20,0  A  
6104.19.90  – – –  Other  20,0  A  
6104.22.00  – –  Of cotton  20,0  A  
6104.23.00  – –  Of synthetic fibres  20,0  A  
6104.29.00  – –  Of other textile materials  20,0  A  
6104.31.00  – –  Of wool or fine animal hair  20,0  A  
6104.32.00  – –  Of cotton  20,0  A  
6104.33.00  – –  Of synthetic fibres  20,0  B5  
6104.39.00  – –  Of other textile materials  20,0  A  
6104.41.00  – –  Of wool or fine animal hair  20,0  A  
6104.42.00  – –  Of cotton  20,0  AEN  L 186/818 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6104.43.00  – –  Of synthetic fibres  20,0  B3  
6104.44.00  – –  Of artificial fibres  20,0  A  
6104.49.00  – –  Of other textile materials  20,0  A  
6104.51.00  – –  Of wool or fine animal hair  20,0  A  
6104.52.00  – –  Of cotton  20,0  A  
6104.53.00  – –  Of synthetic fibres  20,0  B5  
6104.59.00  – –  Of other textile materials  20,0  A  
6104.61.00  – –  Of wool or fine animal hair  20,0  A  
6104.62.00  – –  Of cotton  20,0  A  
6104.63.00  – –  Of synthetic fibres  20,0  B3  
6104.69.00  – –  Of other textile materials  20,0  A  
6105.10.00  –  Of cotton  20,0  B5  
6105.20.00  –  Of man-made fibres  20,0  B5  
6105.90.00  –  Of other textile materials  20,0  A  
6106.10.00  –  Of cotton  20,0  A  
6106.20.00  –  Of man-made fibres  20,0  A  
6106.90.00  –  Of other textile materials  20,0  A  
6107.11.00  – –  Of cotton  20,0  B5  
6107.12.00  – –  Of man-made fibres  20,0  B3  
6107.19.00  – –  Of other textile materials  20,0  A  
6107.21.00  – –  Of cotton  20,0  B5  
6107.22.00  – –  Of man-made fibres  20,0  A  
6107.29.00  – –  Of other textile materials  20,0  A  
6107.91.00  – –  Of cotton  20,0  A  
6107.99.00  – –  Of other textile materials  20,0  A  
6108.11.00  – –  Of man-made fibres  20,0  B3  
6108.19.20  – – –  Of wool or fine animal hair  20,0  A  
6108.19.30  – – –  Of cotton  20,0  A  
6108.19.90  – – –  Other  20,0  A  
6108.21.00  – –  Of cotton  20,0  B5  
6108.22.00  – –  Of man-made fibres  20,0  B5  
6108.29.00  – –  Of other textile materials  20,0  A  
6108.31.00  – –  Of cotton  20,0  B5  
6108.32.00  – –  Of man-made fibres  20,0  B3  
6108.39.00  – –  Of other textile materials  20,0  AEN  12.6.2020 Official Journal of the European Union L 186/819
 
HS 2012  Description  Base rate (%)  Category  
6108.91.00  – –  Of cotton  20,0  A  
6108.92.00  – –  Of man-made fibres  20,0  A  
6108.99.00  – –  Of other textile materials  20,0  A  
6109.10.10  – –  For men or boys  20,0  B5  
6109.10.20  – –  For women or girls  20,0  B5  
6109.90.10  – –  For men or boys, of ramie, linen or silk  20,0  B5  
6109.90.20  – –  For men or boys, of other textile materials  20,0  B5  
6109.90.30  – –  For women or girls  20,0  B5  
6110.11.00  – –  Of wool  20,0  B5  
6110.12.00  – –  Of Kashmir (cashmere) goats  20,0  B5  
6110.19.00  – –  Other  20,0  B5  
6110.20.00  –  Of cotton  20,0  B5  
6110.30.00  –  Of man-made fibres  20,0  B5  
6110.90.00  –  Of other textile materials  20,0  B5  
6111.20.00  –  Of cotton  20,0  A  
6111.30.00  –  Of synthetic fibres  20,0  A  
6111.90.00  –  Of other textile materials  20,0  A  
6112.11.00  – –  Of cotton  20,0  A  
6112.12.00  – –  Of synthetic fibres  20,0  A  
6112.19.00  – –  Of other textile materials  20,0  A  
6112.20.00  –  Ski suits  20,0  B3  
6112.31.00  – –  Of synthetic fibres  20,0  B3  
6112.39.00  – –  Of other textile materials  20,0  A  
6112.41.00  – –  Of synthetic fibres  20,0  B3  
6112.49.00  – –  Of other textile materials  20,0  A  
6113.00.10  –  Divers' suits (wetsuits)  20,0  A  
6113.00.30  –  Garments used for protection from fire  5,0  A  
6113.00.40  –  Other protective work garments  20,0  A  
6113.00.90  –  Other  20,0  A  
6114.20.00  –  Of cotton  20,0  A  
6114.30.20  – –  Garments used for protection from fire  5,0  A  
6114.30.90  – –  Other  20,0  A  
6114.90.00  –  Of other textile materials  20,0  A  
6115.10.10  – –  Stockings for varicose veins, of synthetic fibres  20,0  A  
6115.10.90  – –  Other  20,0  AEN  L 186/820 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6115.21.00  – –  Of synthetic fibres, measuring per single yarn less than 67 decitex  20,0  A  
6115.22.00  – –  Of synthetic fibres, measuring per single yarn 67 decitex or more  20,0  A  
6115.29.10  – – –  Of cotton  20,0  A  
6115.29.90  – – –  Other  20,0  A  
6115.30.10  – –  Of cotton  20,0  A  
6115.30.90  – –  Other  20,0  A  
6115.94.00  – –  Of wool or fine animal hair  20,0  A  
6115.95.00  – –  Of cotton  20,0  A  
6115.96.00  – –  Of synthetic fibres  20,0  A  
6115.99.00  – –  Of other textile materials  20,0  A  
6116.10.10  – –  Divers' gloves  20,0  A  
6116.10.90  – –  Other  20,0  A  
6116.91.00  – –  Of wool or fine animal hair  20,0  A  
6116.92.00  – –  Of cotton  20,0  A  
6116.93.00  – –  Of synthetic fibres  20,0  B3  
6116.99.00  – –  Of other textile materials  20,0  A  
6117.10.10  – –  Of cotton  20,0  A  
6117.10.90  – –  Other  20,0  A  
6117.80.11  – – –  Of wool or fine animal hair  20,0  A  
6117.80.19  – – –  Other  20,0  A  
6117.80.20  – –  Wrist bands, knee bands or ankle bands  20,0  A  
6117.80.90  – –  Other  20,0  A  
6117.90.00  –  Parts  20,0  A  
6201.11.00  – –  Of wool or fine animal hair  20,0  B7  
6201.12.00  – –  Of cotton  20,0  B7  
6201.13.00  – –  Of man-made fibres  20,0  B7  
6201.19.00  – –  Of other textile materials  20,0  B7  
6201.91.00  – –  Of wool or fine animal hair  20,0  B7  
6201.92.00  – –  Of cotton  20,0  B7  
6201.93.00  – –  Of man-made fibres  20,0  B5  
6201.99.00  – –  Of other textile materials  20,0  B7  
6202.11.00  – –  Of wool or fine animal hair  20,0  B5  
6202.12.00  – –  Of cotton  20,0  B7  
6202.13.00  – –  Of man-made fibres  20,0  B7  
6202.19.00  – –  Of other textile materials  20,0  B7EN  12.6.2020 Official Journal of the European Union L 186/821
 
HS 2012  Description  Base rate (%)  Category  
6202.91.00  – –  Of wool or fine animal hair  20,0  B7  
6202.92.00  – –  Of cotton  20,0  B7  
6202.93.00  – –  Of man-made fibres  20,0  B7  
6202.99.00  – –  Of other textile materials  20,0  B7  
6203.11.00  – –  Of wool or fine animal hair  20,0  B7  
6203.12.00  – –  Of synthetic fibres  20,0  B7  
6203.19.10  – – –  Of cotton  20,0  A  
6203.19.90  – – –  Other  20,0  A  
6203.22.00  – –  Of cotton  20,0  B5  
6203.23.00  – –  Of synthetic fibres  20,0  B5  
6203.29.10  – – –  Of wool or fine animal hair  20,0  B5  
6203.29.90  – – –  Other  20,0  B5  
6203.31.00  – –  Of wool or fine animal hair  20,0  A  
6203.32.00  – –  Of cotton  20,0  B5  
6203.33.00  – –  Of synthetic fibres  20,0  B5  
6203.39.00  – –  Of other textile materials  20,0  B5  
6203.41.00  – –  Of wool or fine animal hair  20,0  B5  
6203.42.10  – – –  Bib and brace overalls  20,0  B5  
6203.42.90  – – –  Other  20,0  B5  
6203.43.00  – –  Of synthetic fibres  20,0  B5  
6203.49.00  – –  Of other textile materials  20,0  B3  
6204.11.00  – –  Of wool or fine animal hair  20,0  A  
6204.12.00  – –  Of cotton  20,0  A  
6204.13.00  – –  Of synthetic fibres  20,0  B5  
6204.19.00  – –  Of other textile materials  20,0  A  
6204.21.00  – –  Of wool or fine animal hair  20,0  A  
6204.22.00  – –  Of cotton  20,0  A  
6204.23.00  – –  Of synthetic fibres  20,0  A  
6204.29.00  – –  Of other textile materials  20,0  A  
6204.31.00  – –  Of wool or fine animal hair  20,0  A  
6204.32.00  – –  Of cotton  20,0  B5  
6204.33.00  – –  Of synthetic fibres  20,0  B5  
6204.39.00  – –  Of other textile materials  20,0  B3  
6204.41.00  – –  Of wool or fine animal hair  20,0  B5  
6204.42.00  – –  Of cotton  20,0  B5EN  L 186/822 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6204.43.00  – –  Of synthetic fibres  20,0  B7  
6204.44.00  – –  Of artificial fibres  20,0  B7  
6204.49.00  – –  Of other textile materials  20,0  B5  
6204.51.00  – –  Of wool or fine animal hair  20,0  B5  
6204.52.00  – –  Of cotton  20,0  B7  
6204.53.00  – –  Of synthetic fibres  20,0  B7  
6204.59.00  – –  Of other textile materials  20,0  B7  
6204.61.00  – –  Of wool or fine animal hair  20,0  B5  
6204.62.00  – –  Of cotton  20,0  B7  
6204.63.00  – –  Of synthetic fibres  20,0  B7  
6204.69.00  – –  Of other textile materials  20,0  B7  
6205.20.00  –  Of cotton  20,0  B5  
6205.30.00  –  Of man-made fibres  20,0  B7  
6205.90.10  – –  Of wool or fine animal hair  20,0  B7  
6205.90.90  – –  Other  20,0  B7  
6206.10.00  –  Of silk or silk waste  20,0  B3  
6206.20.00  –  Of wool or fine animal hair  20,0  B3  
6206.30.00  –  Of cotton  20,0  B3  
6206.40.00  –  Of man-made fibres  20,0  B5  
6206.90.00  –  Of other textile materials  20,0  A  
6207.11.00  – –  Of cotton  20,0  B5  
6207.19.00  – –  Of other textile materials  20,0  B5  
6207.21.00  – –  Of cotton  20,0  B5  
6207.22.00  – –  Of man-made fibres  20,0  A  
6207.29.00  – –  Of other textile materials  20,0  B5  
6207.91.00  – –  Of cotton  20,0  A  
6207.99.10  – – –  Of man-made fibres  20,0  A  
6207.99.90  – – –  Other  20,0  A  
6208.11.00  – –  Of man-made fibres  20,0  B5  
6208.19.00  – –  Of other textile materials  20,0  A  
6208.21.00  – –  Of cotton  20,0  A  
6208.22.00  – –  Of man-made fibres  20,0  A  
6208.29.00  – –  Of other textile materials  20,0  A  
6208.91.00  – –  Of cotton  20,0  A  
6208.92.00  – –  Of man-made fibres  20,0  AEN  12.6.2020 Official Journal of the European Union L 186/823
 
HS 2012  Description  Base rate (%)  Category  
6208.99.10  – – –  Of wool or fine animal hair  20,0  A  
6208.99.90  – – –  Other  20,0  A  
6209.20.30  – –  T-shirts, shirts, pyjamas and similar articles  20,0  B5  
6209.20.90  – –  Other  20,0  B5  
6209.30.10  – –  Suits, pants and similar articles  20,0  B5  
6209.30.30  – –  T-shirts, shirts, pyjamas and similar articles  20,0  B5  
6209.30.40  – –  Clothing accessories  20,0  B5  
6209.30.90  – –  Other  20,0  B5  
6209.90.00  –  Of other textile materials  20,0  A  
6210.10.11  – – –  Garments used for protection from chemical substances, radiation or fire  20,0  B5  
6210.10.19  – – –  Other  20,0  B5  
6210.10.90  – –  Other  20,0  B5  
6210.20.20  – –  Garments used for protection from fire  5,0  B5  
6210.20.30  – –  Garments used for protection from chemical substances or radiation  20,0  B5  
6210.20.40  – –  Other protective work garments  20,0  B5  
6210.20.90  – –  Other  20,0  B5  
6210.30.20  – –  Garments used for protection from fire  5,0  B5  
6210.30.30  – –  Garments used for protection from chemical substances or radiation  20,0  B5  
6210.30.40  – –  Other protective work garments  20,0  B5  
6210.30.90  – –  Other  20,0  B5  
6210.40.10  – –  Garments used for protection from fire  5,0  B5  
6210.40.20  – –  Garments used for protection from chemical substances or radiation  20,0  B5  
6210.40.90  – –  Other  20,0  B5  
6210.50.10  – –  Garments used for protection from fire  5,0  B5  
6210.50.20  – –  Garments used for protection from chemical substances or radiation  20,0  B5  
6210.50.90  – –  Other  20,0  B5  
6211.11.00  – –  Men's or boys'  20,0  A  
6211.12.00  – –  Women's or girls'  20,0  A  
6211.20.00  –  Ski suits  20,0  A  
6211.32.10  – – –  Garments for fencing or wrestling  20,0  B5  
6211.32.20  – – –  Pilgrimage robes (ehram)  20,0  B5  
6211.32.90  – – –  Other  20,0  B5  
6211.33.10  – – –  Garments for fencing or wrestling  20,0  B3  
6211.33.20  – – –  Garments used for protection from fire  5,0  B3  
6211.33.30  – – –  Garments used for protection from chemical substances or radiation  20,0  B3EN  L 186/824 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6211.33.90  – – –  Other  20,0  B3  
6211.39.10  – – –  Garments for fencing or wrestling  20,0  A  
6211.39.20  – – –  Garments used for protection from fire  5,0  A  
6211.39.30  – – –  Garments used for protection from chemical substances or radiation  20,0  A  
6211.39.90  – – –  Other  20,0  A  
6211.42.10  – – –  Garments for fencing or wrestling  20,0  B3  
6211.42.20  – – –  Prayer cloaks  20,0  B3  
6211.42.90  – – –  Other  20,0  B3  
6211.43.10  – – –  Surgical gowns  20,0  B3  
6211.43.20  – – –  Prayer cloaks  20,0  B3  
6211.43.30  – – –  Anti-explosive protective suits  20,0  B3  
6211.43.40  – – –  Garments for fencing or wrestling  20,0  B3  
6211.43.50  – – –  Garments used for protection from chemical substances, radiation or fire  20,0  B3  
6211.43.90  – – –  Other  20,0  B3  
6211.49.10  – – –  Garments for fencing or wrestling  20,0  A  
6211.49.20  – – –  Garments used for protection from chemical substances, radiation or fire  20,0  A  
6211.49.30  – – –  Prayer cloaks  20,0  A  
6211.49.40  – – –  Other, of wool or fine animal hair  20,0  A  
6211.49.90  – – –  Other  20,0  A  
6212.10.10  – –  Of cotton  20,0  B5  
6212.10.90  – –  Of other textile materials  20,0  B5  
6212.20.10  – –  Of cotton  20,0  B5  
6212.20.90  – –  Of other textile materials  20,0  B5  
6212.30.10  – –  Of cotton  20,0  B5  
6212.30.90  – –  Of other textile materials  20,0  B5  
6212.90.11  – – –  Compression garments of a kind used for the treatment of scar tissue and skin 
grafts  20,0  B5  
6212.90.12  – – –  Athletic supporters  20,0  B5  
6212.90.19  – – –  Other  20,0  B5  
6212.90.91  – – –  Compression garments of a kind used for the treatment of scar tissue and skin 
grafts  20,0  B5  
6212.90.92  – – –  Athletic supporters  20,0  B5  
6212.90.99  – – –  Other  20,0  B5  
6213.20.10  – –  Printed by the traditional batik process  20,0  A  
6213.20.90  – –  Other  20,0  A  
6213.90.11  – – –  Printed by the traditional batik process  20,0  AEN  12.6.2020 Official Journal of the European Union L 186/825
 
HS 2012  Description  Base rate (%)  Category  
6213.90.19  – – –  Other  20,0  A  
6213.90.91  – – –  Printed by the traditional batik process  20,0  A  
6213.90.99  – – –  Other  20,0  A  
6214.10.10  – –  Printed by the traditional batik process  20,0  B5  
6214.10.90  – –  Other  20,0  B5  
6214.20.00  –  Of wool or fine animal hair  20,0  A  
6214.30.10  – –  Printed by the traditional batik process  20,0  A  
6214.30.90  – –  Other  20,0  A  
6214.40.10  – –  Printed by the traditional batik process  20,0  A  
6214.40.90  – –  Other  20,0  A  
6214.90.10  – –  Printed by the traditional batik process  20,0  A  
6214.90.90  – –  Other  20,0  A  
6215.10.10  – –  Printed by the traditional batik process  20,0  B3  
6215.10.90  – –  Other  20,0  B3  
6215.20.10  – –  Printed by the traditional batik process  20,0  A  
6215.20.90  – –  Other  20,0  A  
6215.90.10  – –  Printed by the traditional batik process  20,0  A  
6215.90.90  – –  Other  20,0  A  
6216.00.10  –  Protective work gloves, mittens and mitts  20,0  A  
6216.00.91  – –  Of wool or fine animal hair  20,0  A  
6216.00.92  – –  Of cotton  20,0  A  
6216.00.99  – –  Other  20,0  A  
6217.10.10  – –  Judo belts  20,0  A  
6217.10.90  – –  Other  20,0  A  
6217.90.00  –  Parts  20,0  A  
6301.10.00  –  Electric blankets  12,0  A  
6301.20.00  –  Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal 
hair  12,0  A  
6301.30.00  –  Blankets (other than electric blankets) and travelling rugs, of cotton  12,0  A  
6301.40.00  –  Blankets (other than electric blankets) and travelling rugs, of synthetic fibres  12,0  A  
6301.90.00  –  Other blankets and travelling rugs  12,0  A  
6302.10.00  –  Bed linen, knitted or crocheted  12,0  B3  
6302.21.00  – –  Of cotton  12,0  B3  
6302.22.10  – – –  Of nonwoven fabrics  12,0  A  
6302.22.90  – – –  Other  12,0  B3EN  L 186/826 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6302.29.00  – –  Of other textile materials  12,0  B5  
6302.31.00  – –  Of cotton  12,0  B5  
6302.32.10  – – –  Of nonwoven fabrics  12,0  A  
6302.32.90  – – –  Other  12,0  B5  
6302.39.00  – –  Of other textile materials  12,0  B5  
6302.40.00  –  Table linen, knitted or crocheted  12,0  B5  
6302.51.00  – –  Of cotton  12,0  B5  
6302.53.00  – –  Of man-made fibres  12,0  B3  
6302.59.00  – –  Of other textile materials  12,0  B5  
6302.60.00  –  Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton  12,0  B5  
6302.91.00  – –  Of cotton  12,0  B5  
6302.93.00  – –  Of man-made fibres  12,0  B5  
6302.99.00  – –  Of other textile materials  12,0  B5  
6303.12.00  – –  Of synthetic fibres  12,0  A  
6303.19.10  – – –  Of cotton  12,0  A  
6303.19.90  – – –  Other  12,0  A  
6303.91.00  – –  Of cotton  12,0  A  
6303.92.00  – –  Of synthetic fibres  12,0  A  
6303.99.00  – –  Of other textile materials  12,0  A  
6304.11.00  – –  Knitted or crocheted  12,0  B5  
6304.19.10  – – –  Of cotton  12,0  B5  
6304.19.20  – – –  Other, nonwoven  12,0  B5  
6304.19.90  – – –  Other  12,0  B5  
6304.91.10  – – –  Mosquito nets  12,0  B5  
6304.91.90  – – –  Other  12,0  B5  
6304.92.00  – –  Not knitted or crocheted, of cotton  12,0  B5  
6304.93.00  – –  Not knitted or crocheted, of synthetic fibres  12,0  B5  
6304.99.00  – –  Not knitted or crocheted, of other textile materials  12,0  B5  
6305.10.11  – – –  Of jute  12,0  A  
6305.10.19  – – –  Other  12,0  A  
6305.10.21  – – –  Of jute  12,0  A  
6305.10.29  – – –  Other  12,0  A  
6305.20.00  –  Of cotton  12,0  A  
6305.32.10  – – –  Nonwoven  12,0  A  
6305.32.20  – – –  Knitted or crocheted  12,0  AEN  12.6.2020 Official Journal of the European Union L 186/827
 
HS 2012  Description  Base rate (%)  Category  
6305.32.90  – – –  Other  12,0  A  
6305.33.10  – – –  Knitted or crocheted  12,0  A  
6305.33.20  – – –  Of woven fabrics of strip or the like  12,0  A  
6305.33.90  – – –  Other  12,0  A  
6305.39.10  – – –  Nonwoven  12,0  A  
6305.39.20  – – –  Knitted or crocheted  12,0  A  
6305.39.90  – – –  Other  12,0  A  
6305.90.10  – –  Of hemp of heading 53.05  12,0  A  
6305.90.20  – –  Of coconut (coir) of heading 53.05  12,0  A  
6305.90.90  – –  Other  12,0  A  
6306.12.00  – –  Of synthetic fibres  12,0  A  
6306.19.10  – – –  Of vegetable textile fibres of heading 53.05  12,0  A  
6306.19.20  – – –  Of cotton  12,0  A  
6306.19.90  – – –  Other  12,0  A  
6306.22.00  – –  Of synthetic fibres  12,0  A  
6306.29.10  – – –  Of cotton  12,0  A  
6306.29.90  – – –  Other  12,0  A  
6306.30.00  –  Sails  12,0  A  
6306.40.10  – –  Of cotton  12,0  A  
6306.40.90  – –  Other  12,0  A  
6306.90.00  –  Other  12,0  A  
6307.10.10  – –  Nonwoven other than felt  12,0  A  
6307.10.20  – –  Of felt  12,0  A  
6307.10.90  – –  Other  12,0  A  
6307.20.00  –  Life-jackets and life-belts  0,0  A  
6307.90.30  – –  Umbrella covers in pre-cut triangular form  20,0  A  
6307.90.40  – –  Surgical masks  5,0  A  
6307.90.61  – – –  Suitable for industrial use  5,0  A  
6307.90.69  – – –  Other  20,0  A  
6307.90.70  – –  Fans and handscreens  20,0  A  
6307.90.90  – –  Other  20,0  A  
6308.00.00  Sets consisting of woven fabric and yarn, whether or not with accessories, for making 
up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, 
put up in packings for retail sale.  20,0  AEN  L 186/828 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6309.00.00  Worn clothing and other worn articles.  100,0  B10  
6310.10.10  – –  Used or new rags  50,0  B10  
6310.10.90  – –  Other  50,0  B10  
6310.90.10  – –  Used or new rags  50,0  B10  
6310.90.90  – –  Other  50,0  B10  
6401.10.00  –  Footwear incorporating a protective metal toe-cap  30,0  A  
6401.92.00  – –  Covering the ankle but not covering the knee  30,0  A  
6401.99.00  – –  Other  30,0  A  
6402.12.00  – –  Ski-boots, cross-country ski footwear and snowboard boots  30,0  A  
6402.19.10  – – –  Wrestling footwear  30,0  A  
6402.19.90  – – –  Other  30,0  A  
6402.20.00  –  Footwear with upper straps or thongs assembled to the sole by means of plugs  30,0  A  
6402.91.10  – – –  Diving boots  30,0  A  
6402.91.91  – – – –  Incorporating a protective metal toe-cap  30,0  A  
6402.91.99  – – – –  Other  30,0  A  
6402.99.10  – – –  Incorporating a protective metal toe-cap  0,0  A  
6402.99.90  – – –  Other  0,0  A  
6403.12.00  – –  Ski-boots, cross-country ski footwear and snowboard boots  30,0  B3  
6403.19.10  – – –  Fitted with spikes, cleats or the like  30,0  A  
6403.19.20  – – –  Riding boots or bowling shoes  30,0  A  
6403.19.30  – – –  Footwear for wrestling, weight-lifing or gymnastics  30,0  A  
6403.19.90  – – –  Other  30,0  A  
6403.20.00  –  Footwear with outer soles of leather, and uppers which consist of leather straps 
across the instep and around the big toe  30,0  B3  
6403.40.00  –  Other footwear, incorporating a protective metal toe-cap  30,0  B3  
6403.51.00  – –  Covering the ankle  30,0  B7  
6403.59.00  – –  Other  30,0  B7  
6403.91.00  – –  Covering the ankle  30,0  B5  
6403.99.00  – –  Other  30,0  B7  
6404.11.10  – – –  Fitted with spikes, cleats or the like  30,0  A  
6404.11.20  – – –  Footwear for wrestling, weight-lifing or gymnastics  30,0  A  
6404.11.90  – – –  Other  30,0  A  
6404.19.00  – –  Other  30,0  B3  
6404.20.00  –  Footwear with outer soles of leather or composition leather  30,0  AEN  12.6.2020 Official Journal of the European Union L 186/829
 
HS 2012  Description  Base rate (%)  Category  
6405.10.00  –  With uppers of leather or composition leather  30,0  B3  
6405.20.00  –  With uppers of textile materials  30,0  A  
6405.90.00  –  Other  30,0  A  
6406.10.10  – –  Metal toe-caps  15,0  A  
6406.10.90  – –  Other  15,0  A  
6406.20.00  –  Outer soles and heels, of rubber or plastics  30,0  A  
6406.90.10  – –  Of wood  15,0  A  
6406.90.21  – – –  Of iron or steel  5,0  A  
6406.90.29  – – –  Other  5,0  A  
6406.90.31  – – –  In-soles  5,0  A  
6406.90.32  – – –  Complete soles  5,0  A  
6406.90.39  – – –  Other  5,0  A  
6406.90.91  – – –  Gaiters, leggings and similar articles and parts thereof  5,0  A  
6406.90.99  – – –  Other  5,0  A  
6501.00.00  Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made 
brims; plateaux and manchons (including slit manchons), of felt.  10,0  B5  
6502.00.00  Hat-shapes, plaited or made by assembling strips of any material, neither blocked to 
shape, nor with made brims, nor lined, nor trimmed.  10,0  B5  
6504.00.00  Hats and other headgear, plaited or made by assembling strips of any material, 
whether or not lined or trimmed.  25,0  B5  
6505.00.10  –  Headgear of a kind used for religious purposes  25,0  B5  
6505.00.20  –  Hair-nets  25,0  B5  
6505.00.90  –  Other  25,0  B5  
6506.10.10  – –  Helmets for motorcyclists  20,0  B5  
6506.10.20  – –  Industrial safety helmets and firefighters' helmets, excluding steel helmets  0,0  A  
6506.10.30  – –  Steel helmets  0,0  A  
6506.10.40  – –  Water-polo headgear  0,0  A  
6506.10.90  – –  Other  0,0  A  
6506.91.00  – –  Of rubber or of plastics  25,0  B5  
6506.99.10  – – –  Of furskin  25,0  B5  
6506.99.90  – – –  Other  25,0  B5  
6507.00.00  Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for 
headgear.  25,0  B5  
6601.10.00  –  Garden or similar umbrellas  25,0  B5  
6601.91.00  – –  Having a telescopic shaft  25,0  B5  
6601.99.00  – –  Other  25,0  B5EN  L 186/830 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6602.00.00  Walking-sticks, seat-sticks, whips, riding-crops and the like.  25,0  B5  
6603.20.00  –  Umbrella frames, including frames mounted on shafts (sticks)  25,0  B5  
6603.90.10  – –  For articles of heading 66.01  25,0  B5  
6603.90.20  – –  For articles of heading 66.02  25,0  B5  
6701.00.00  Skins and other parts of birds with their feathers or down, feathers, parts of feathers, 
down and articles thereof (other than goods of heading 05.05 and worked quills and 
scapes).  20,0  B5  
6702.10.00  –  Of plastics  25,0  B5  
6702.90.10  – –  Of paper  30,0  B5  
6702.90.20  – –  Of textile materials  30,0  B5  
6702.90.90  – –  Other  30,0  B5  
6703.00.00  Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal 
hair or other textile materials, prepared for use in making wigs or the like.  20,0  B5  
6704.11.00  – –  Complete wigs  25,0  B5  
6704.19.00  – –  Other  25,0  B5  
6704.20.00  –  Of human hair  25,0  B5  
6704.90.00  –  Of other materials  25,0  B5  
6801.00.00  Setts, curbstones and flagstones, of natural stone (except slate).  20,0  B5  
6802.10.00  –  Tiles, cubes and similar articles, whether or not rectangular (including square), the 
largest surface area of which is capable of being enclosed in a square the side of 
which is less than 7 cm; artificially coloured granules, chippings and powder  20,0  B5  
6802.21.00  – –  Marble, travertine and alabaster  10,0  B5  
6802.23.00  – –  Granite  10,0  B5  
6802.29.10  – – –  Other calcareous stone  10,0  B5  
6802.29.90  – – –  Other  10,0  B5  
6802.91.10  – – –  Marble  10,0  B5  
6802.91.90  – – –  Other  10,0  B5  
6802.92.00  – –  Other calcareous stone  20,0  B5  
6802.93.00  – –  Granite  10,0  B5  
6802.99.00  – –  Other stone  20,0  B5  
6803.00.00  Worked slate and articles of slate or of agglomerated slate.  20,0  B5  
6804.10.00  –  Millstones and grindstones for milling, grinding or pulping  20,0  B5  
6804.21.00  – –  Of agglomerated synthetic or natural diamond  0,0  A  
6804.22.00  – –  Of other agglomerated abrasives or of ceramics  20,0  B5  
6804.23.00  – –  Of natural stone  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/831
 
HS 2012  Description  Base rate (%)  Category  
6804.30.00  –  Hand sharpening or polishing stones  20,0  B5  
6805.10.00  –  On a base of woven textile fabric only  10,0  B5  
6805.20.00  –  On a base of paper or paperboard only  10,0  B5  
6805.30.00  –  On a base of other materials  10,0  B5  
6806.10.00  –  Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in 
bulk, sheets or rolls  5,0  B5  
6806.20.00  –  Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral 
materials (including intermixtures thereof)  5,0  B5  
6806.90.00  –  Other  5,0  B5  
6807.10.00  –  In rolls  5,0  B5  
6807.90.10  – –  Tiles  5,0  B5  
6807.90.90  – –  Other  5,0  B5  
6808.00.10  –  Roofing tiles, panels, boards, blocks and similar articles  30,0  B5  
6808.00.90  –  Other  30,0  B5  
6809.11.00  – –  Faced or reinforced with paper or paperboard only  30,0  B5  
6809.19.10  – – –  Tiles  30,0  B5  
6809.19.90  – – –  Other  30,0  B5  
6809.90.10  – –  Dental moulds of plaster  10,0  B5  
6809.90.90  – –  Other  30,0  B5  
6810.11.00  – –  Building blocks and bricks  35,0  B5  
6810.19.10  – – –  Tiles  35,0  B5  
6810.19.90  – – –  Other  35,0  B5  
6810.91.00  – –  Prefabricated structural components for building or civil engineering  35,0  B5  
6810.99.00  – –  Other  35,0  B5  
6811.40.10  – –  Corrugated sheets  20,0  B5  
6811.40.21  – – –  Floor or wall tiles containing plastics  20,0  B5  
6811.40.29  – – –  Other  20,0  B5  
6811.40.30  – –  Tubes or pipes  20,0  B5  
6811.40.40  – –  Tube or pipe fittings  20,0  B5  
6811.40.90  – –  Other  20,0  B5  
6811.81.00  – –  Corrugated sheets  20,0  B5  
6811.82.10  – – –  Floor or wall tiles containing plastics  20,0  B5  
6811.82.90  – – –  Other  20,0  B5  
6811.89.10  – – –  Tubes or pipes  20,0  B5EN  L 186/832 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6811.89.20  – – –  Tube or pipe fittings  20,0  B5  
6811.89.90  – – –  Other  20,0  B5  
6812.80.20  – –  Clothing  10,0  B5  
6812.80.30  – –  Paper, millboard and felt  10,0  B5  
6812.80.40  – –  Floor or wall tiles  10,0  B5  
6812.80.50  – –  Clothing accessories, footwear and headgear; fabricated crocidolite fibres; mixtures 
with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; 
yarn and thread; cords and strings, whether or not plaited; woven or knitted fabrics  10,0  B5  
6812.80.90  – –  Other  10,0  B5  
6812.91.10  – – –  Clothing  10,0  B5  
6812.91.90  – – –  Other  10,0  B5  
6812.92.00  – –  Paper, millboard and felt  10,0  B5  
6812.93.00  – –  Compressed asbestos fibre jointing, in sheets or rolls  10,0  B5  
6812.99.11  – – – –  Mixtures with a basis of asbestos or with a basis of asbestos and magnesium 
carbonate of a kind used for the manufacture of goods of heading 68.13  10,0  B5  
6812.99.19  – – – –  Other  10,0  B5  
6812.99.20  – – –  Floor or wall tiles  10,0  B5  
6812.99.90  – – –  Other  10,0  B5  
6813.20.10  – –  Brake linings and pads  10,0  B5  
6813.20.90  – –  Other  10,0  B5  
6813.81.00  – –  Brake linings and pads  10,0  B5  
6813.89.00  – –  Other  10,0  B5  
6814.10.00  –  Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a 
support  10,0  B5  
6814.90.00  –  Other  10,0  B5  
6815.10.10  – –  Yarn or thread  5,0  B5  
6815.10.20  – –  Bricks, paving slabs, floor tiles and similar articles  15,0  B5  
6815.10.91  – – –  Carbon fibres  10,0  B5  
6815.10.99  – – –  Other  15,0  B5  
6815.20.00  –  Articles of peat  20,0  B5  
6815.91.00  – –  Containing magnesite, dolomite or chromite  10,0  B5  
6815.99.00  – –  Other  5,0  B5  
6901.00.00  Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, 
kieselguhr, tripolite or diatomite) or of similar siliceous earths.  20,0  B7  
6902.10.00  –  Containing by weight, singly or together, more than 50 % of the elements Mg, Ca or 
Cr, expressed as MgO, CaO or Cr  2 O  3 10,0  B7EN  12.6.2020 Official Journal of the European Union L 186/833
 
HS 2012  Description  Base rate (%)  Category  
6902.20.00  –  Containing by weight more than 50 % of alumina (AI  2 O  3 ), of silica (SiO  2 ) or of a 
mixture or compound of these products  10,0  B7  
6902.90.00  –  Other  10,0  B7  
6903.10.00  –  Containing by weight more than 50 % of graphite or other carbon or of a mixture 
of these products  5,0  B5  
6903.20.00  –  Containing by weight more than 50 % of alumina (AI  2 O  3 ) or of a mixture or 
compound of alumina and of silica (SiO  2 ) 5,0  B5  
6903.90.00  –  Other  5,0  B7  
6904.10.00  –  Building bricks  35,0  B7  
6904.90.00  –  Other  35,0  B7  
6905.10.00  –  Roofing tiles  45,0  B7  
6905.90.00  –  Other  45,0  B7  
6906.00.00  Ceramic pipes, conduits, guttering and pipe fittings.  35,0  B7  
6907.10.10  – –  Paving, hearth or wall tiles  45,0  B7  
6907.10.90  – –  Other  45,0  B5  
6907.90.10  – –  Paving, hearth or wall tiles  35,0  B5  
6907.90.20  – –  Lining tiles of a kind used for grinding mills  20,0  B7  
6907.90.90  – –  Other  35,0  B7  
6908.10.10  – –  Paving, hearth or wall tiles  45,0  B7  
6908.10.90  – –  Other  45,0  B7  
6908.90.11  – – –  Paving, hearth or wall tiles  35,0  B7  
6908.90.19  – – –  Other  35,0  B7  
6908.90.91  – – –  Paving, hearth or wall tiles  35,0  B7  
6908.90.99  – –  Other  35,0  B7  
6909.11.00  – –  Of porcelain or china  5,0  B5  
6909.12.00  – –  Articles having a hardness equivalent to 9 or more on the Mohs scale  5,0  B5  
6909.19.00  – –  Other  5,0  B5  
6909.90.00  –  Other  20,0  B7  
6910.10.00  –  Of porcelain or china  35,0  B7  
6910.90.00  –  Other  35,0  B7  
6911.10.00  –  Tableware and kitchenware  35,0  B7  
6911.90.00  –  Other  35,0  B7  
6912.00.00  Ceramic tableware, kitchenware, other household articles and toilet articles, other than 
of porcelain or china.  35,0  B7  
6913.10.10  – –  Ornamental cigarette boxes and ashtrays  30,0  B7  
6913.10.90  – –  Other  30,0  B7  
6913.90.10  – –  Ornamental cigarette boxes and ashtrays  30,0  B7EN  L 186/834 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
6913.90.90  – –  Other  30,0  B7  
6914.10.00  –  Of porcelain or china  30,0  B7  
6914.90.00  –  Other  30,0  B7  
7001.00.00  Cullet and other waste and scrap of glass; glass in the mass.  0,0  A  
7002.10.00  –  Balls  3,0  A  
7002.20.00  –  Rods  3,0  A  
7002.31.10  – – –  Of a kind used to manufacture vacuum tubes  25,0  B5  
7002.31.90  – – –  Other  3,0  A  
7002.32.10  – – –  Of a kind used to manufacture vacuum tubes  25,0  B5  
7002.32.20  – – –  Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but 
not more than 22 mm  5,0  A  
7002.32.90  – – –  Other  3,0  A  
7002.39.10  – – –  Of a kind used to manufacture vacuum tubes  25,0  B5  
7002.39.20  – – –  Other, of clear neutral borosilicate glass, with a diameter of 3 mm or more but 
not more than 22 mm  5,0  A  
7002.39.90  – – –  Other  3,0  A  
7003.12.10  – – –  Optical glass, not optically worked  5,0  A  
7003.12.20  – – –  Other, in square or rectangular shape (including with 1, 2, 3 or 4 corners cut)  40,0  B7  
7003.12.90  – – –  Other  40,0  B7  
7003.19.10  – – –  Optical glass, not optically worked  5,0  A  
7003.19.90  – – –  Other  40,0  B7  
7003.20.00  –  Wired sheets  40,0  B7  
7003.30.00  –  Profiles  40,0  B7  
7004.20.10  – –  Optical glass, not optically worked  5,0  A  
7004.20.90  – –  Other  40,0  B7  
7004.90.10  – –  Optical glass, not optically worked  5,0  A  
7004.90.90  – –  Other  40,0  B7  
7005.10.10  – –  Optical glass, not optically worked  5,0  A  
7005.10.90  – –  Other  30,0  B7  
7005.21.10  – – –  Optical glass, not optically worked  5,0  A  
7005.21.90  – – –  Other  40,0  B7  
7005.29.10  – – –  Optical glass, not optically worked  5,0  A  
7005.29.90  – – –  Other  40,0  B7  
7005.30.00  –  Wired glass  25,0  B7  
7006.00.10  –  Optical glass, not optically worked  5,0  A  
7006.00.90  –  Other  30,0  B7EN  12.6.2020 Official Journal of the European Union L 186/835
 
HS 2012  Description  Base rate (%)  Category  
7007.11.10  – – –  Suitable for vehicles of Chapter 87  15,0  B7  
7007.11.20  – – –  Suitable for aircraft or spacecraft of Chapter 88  0,0  A  
7007.11.30  – – –  Suitable for railway or tramway locomotives or rolling stock of Chapter 86  3,0  A  
7007.11.40  – – –  Suitable for vessels of Chapter 89  3,0  A  
7007.19.10  – – –  Suitable for goods of heading 84.29 or 84.30  15,0  B7  
7007.19.90  – – –  Other  15,0  B7  
7007.21.10  – – –  Suitable for vehicles of Chapter 87  15,0  B7  
7007.21.20  – – –  Suitable for aircraft or spacecraft of Chapter 88  0,0  A  
7007.21.30  – – –  Suitable for railway or tramway locomotives or rolling stock of Chapter 86  3,0  A  
7007.21.40  – – –  Suitable for vessels of Chapter 89  3,0  A  
7007.29.10  – – –  Suitable for goods of heading 84.29 or 84.30  15,0  B7  
7007.29.90  – – –  Other  15,0  B7  
7008.00.00  Multiple-walled insulating units of glass.  25,0  B7  
7009.10.00  –  Rear-view mirrors for vehicles  15,0  B7  
7009.91.00  – –  Unframed  25,0  B7  
7009.92.00  – –  Framed  30,0  B7  
7010.10.00  –  Ampoules  10,0  B7  
7010.20.00  –  Stoppers, lids and other closures  20,0  B7  
7010.90.10  – –  Carboys and demijohns  20,0  B7  
7010.90.40  – –  Bottles and phials, of a kind used for antibiotics, serums and other injectable 
liquids; bottles of a kind used for intravenous fluids  5,0  B3  
7010.90.90  – –  Other  20,0  B7  
7011.10.10  – –  Stems  5,0  B3  
7011.10.90  – –  Other  25,0  B7  
7011.20.00  –  For cathode-ray tubes  0,0  A  
7011.90.00  –  Other  25,0  B7  
7013.10.00  –  Of glass-ceramics  35,0  B7  
7013.22.00  – –  Of lead crystal  30,0  B7  
7013.28.00  – –  Other  35,0  B7  
7013.33.00  – –  Of lead crystal  30,0  B7  
7013.37.00  – –  Other  35,0  B7  
7013.41.00  – –  Of lead crystal  30,0  B7  
7013.42.00  – –  Of glass having a linear coefficient of expansion not exceeding 5 × 10  -6 per Kelvin 
within a temperature range of 0 °C to 300 °C  35,0  B7EN  L 186/836 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7013.49.00  – –  Other  35,0  B7  
7013.91.00  – –  Of lead crystal  30,0  B7  
7013.99.00  – –  Other  35,0  B7  
7014.00.10  –  Of a kind suitable for use in motor vehicles  5,0  B3  
7014.00.90  –  Other  5,0  B3  
7015.10.00  –  Glasses for corrective spectacles  3,0  A  
7015.90.10  – –  Clock or watch glasses  5,0  B3  
7015.90.90  – –  Other  5,0  B3  
7016.10.00  –  Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or 
similar decorative purposes  25,0  B7  
7016.90.00  –  Other  45,0  B7  
7017.10.10  – –  Quartz reactor tubes and holders designed for insertion into diffusion and 
oxidation furnaces for production of semiconductor wafers  0,0  A  
7017.10.90  – –  Other  0,0  A  
7017.20.00  –  Of other glass having a linear coefficient of expansion not exceeding 5 × 10  -6 per 
Kelvin within a temperature range of 0 °C to 300 °C  0,0  A  
7017.90.00  –  Other  0,0  A  
7018.10.00  –  Glass beads, imitation pearls, imitation precious or semi-precious stones and similar 
glass smallwares  30,0  B7  
7018.20.00  –  Glass microspheres not exceeding 1 mm in diameter  0,0  A  
7018.90.00  –  Other  30,0  B7  
7019.11.00  – –  Chopped strands, of a length of not more than 50 mm  3,0  A  
7019.12.00  – –  Rovings  3,0  A  
7019.19.10  – – –  Yarn  3,0  A  
7019.19.90  – – –  Other  3,0  A  
7019.31.00  – –  Mats  3,0  A  
7019.32.00  – –  Thin sheets (voiles)  3,0  A  
7019.39.10  – – –  Asphalt or coal-tar impregnated glass-fibre outerwrap of a kind used for pipelines  3,0  A  
7019.39.90  – – –  Other  10,0  B5  
7019.40.00  –  Woven fabrics of rovings  3,0  A  
7019.51.00  – –  Of a width not exceeding 30 cm  3,0  A  
7019.52.00  – –  Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m  2 , of 
filaments measuring per single yarn not more than 136 tex  3,0  A  
7019.59.00  – –  Other  3,0  A  
7019.90.10  – –  Glass fibres (including glass wool)  3,0  AEN  12.6.2020 Official Journal of the European Union L 186/837
 
HS 2012  Description  Base rate (%)  Category  
7019.90.90  – –  Other  3,0  A  
7020.00.11  – –  Of a kind used for the manufacture of acrylic goods  0,0  A  
7020.00.19  – –  Other  0,0  A  
7020.00.20  –  Quartz reactor tubes and holders designed for insertion into diffusion and oxidation 
furnaces for production of semiconductor wafers  0,0  A  
7020.00.30  –  Glass inners for vacuum flasks or other vacuum vessels  40,0  B7  
7020.00.40  –  Evacuated tubes for solar energy collectors  3,0  B3  
7020.00.91  – –  Blinds  30,0  B7  
7020.00.99  – –  Other  30,0  B7  
7101.10.00  –  Natural pearls  3,0  A  
7101.21.00  – –  Unworked  3,0  A  
7101.22.00  – –  Worked  3,0  A  
7102.10.00  –  Unsorted  1,0  A  
7102.21.00  – –  Unworked or simply sawn, cleaved or bruted  0,0  A  
7102.29.00  – –  Other  0,0  A  
7102.31.00  – –  Unworked or simply sawn, cleaved or bruted  0,0  A  
7102.39.00  – –  Other  0,0  A  
7103.10.10  – –  Rubies  0,0  A  
7103.10.20  – –  Jade (nephrite and jadeite)  0,0  A  
7103.10.90  – –  Other  0,0  A  
7103.91.10  – – –  Rubies  0,0  A  
7103.91.90  – – –  Other  0,0  A  
7103.99.00  – –  Other  0,0  A  
7104.10.10  – –  Unworked  0,0  A  
7104.10.20  – –  Worked  0,0  A  
7104.20.00  –  Other, unworked or simply sawn or roughly shaped  0,0  A  
7104.90.00  –  Other  0,0  A  
7105.10.00  –  Of diamonds  1,0  A  
7105.90.00  –  Other  1,0  A  
7106.10.00  –  Powder  1,0  A  
7106.91.00  – –  Unwrought  1,0  A  
7106.92.00  – –  Semi-manufactured  1,0  A  
7107.00.00  Base metals clad with silver, not further worked than semi-manufactured.  1,0  A  
7108.11.00  – –  Powder  0,0  A  
7108.12.00  – –  Other unwrought forms  0,0  AEN  L 186/838 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7108.13.00  – –  Other semi-manufactured forms  0,0  A  
7108.20.00  –  Monetary  0,0  A  
7109.00.00  Base metals or silver, clad with gold, not further worked than semi-manufactured.  1,0  A  
7110.11.00  – –  Unwrought or in powder form  1,0  A  
7110.19.00  – –  Other  1,0  A  
7110.21.00  – –  Unwrought or in powder form  1,0  A  
7110.29.00  – –  Other  1,0  A  
7110.31.00  – –  Unwrought or in powder form  1,0  A  
7110.39.00  – –  Other  1,0  A  
7110.41.00  – –  Unwrought or in powder form  1,0  A  
7110.49.00  – –  Other  1,0  A  
7111.00.10  –  Silver or gold, clad with platinum  1,0  A  
7111.00.90  –  Other  1,0  A  
7112.30.00  –  Ash containing precious metal or precious metal compounds  1,0  A  
7112.91.00  – –  Of gold, including metal clad with gold but excluding sweepings containing other 
precious metals  1,0  A  
7112.92.00  – –  Of platinum, including metal clad with platinum but excluding sweepings 
containing other precious metals  1,0  A  
7112.99.10  – – –  Of silver, including metal clad with silver but excluding sweepings containing 
other precious metals  1,0  A  
7112.99.90  – – –  Other  1,0  A  
7113.11.10  – – –  Parts  30,0  B7  
7113.11.90  – – –  Other  30,0  B7  
7113.19.10  – – –  Parts  25,0  B7  
7113.19.90  – – –  Other  25,0  B7  
7113.20.10  – –  Parts  30,0  B7  
7113.20.90  – –  Other  30,0  B7  
7114.11.00  – –  Of silver, whether or not plated or clad with other precious metal  30,0  B7  
7114.19.00  – –  Of other precious metal, whether or not plated or clad with precious metal  30,0  B7  
7114.20.00  –  Of base metal clad with precious metal  30,0  B7  
7115.10.00  –  Catalysts in the form of wire cloth or grill, of platinum  30,0  B7  
7115.90.10  – –  Of gold or silver  30,0  B7  
7115.90.20  – –  Of metal clad with gold or silver  30,0  B7  
7115.90.90  – –  Other  30,0  B7  
7116.10.00  –  Of natural or cultured pearls  30,0  B7  
7116.20.00  –  Of precious or semi-precious stones (natural, synthetic or reconstructed)  30,0  B7EN  12.6.2020 Official Journal of the European Union L 186/839
 
HS 2012  Description  Base rate (%)  Category  
7117.11.10  – – –  Parts  30,0  B7  
7117.11.90  – – –  Other  30,0  B7  
7117.19.10  – – –  Bangles  25,0  B7  
7117.19.20  – – –  Other imitation jewellery  25,0  B7  
7117.19.90  – – –  Parts  25,0  B7  
7117.90.11  – – –  Wholly of plastics or glass  25,0  B7  
7117.90.12  – – –  Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl 
and other animal carving material, worked vegetable carving material or worked 
mineral carving material  25,0  B7  
7117.90.13  – – –  Wholly of porcelain or china  25,0  B7  
7117.90.19  – – –  Other  25,0  B7  
7117.90.21  – – –  Wholly of plastics or glass  25,0  B7  
7117.90.22  – – –  Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl 
and other animal carving material, worked vegetable carving material or worked 
mineral carving material  25,0  B7  
7117.90.23  – – –  Wholly of porcelain or china  25,0  B7  
7117.90.29  – – –  Other  25,0  B7  
7117.90.91  – – –  Wholly of plastics or glass  25,0  B7  
7117.90.92  – – –  Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother of pearl 
and other animal carving material, worked vegetable carving material or worked 
mineral carving material  25,0  B7  
7117.90.93  – – –  Wholly of porcelain or china  25,0  B7  
7117.90.99  – – –  Other  25,0  B7  
7118.10.10  – –  Silver coin  30,0  B7  
7118.10.90  – –  Other  30,0  B7  
7118.90.10  – –  Gold coin, whether or not legal tender  25,0  B7  
7118.90.20  – –  Silver coin, being legal tender  25,0  B7  
7118.90.90  – –  Other  25,0  B7  
7201.10.00  –  Non-alloy pig iron containing by weight 0,5 % or less of phosphorus  0,0  A  
7201.20.00  –  Non-alloy pig iron containing by weight more than 0,5 % of phosphorus  0,0  A  
7201.50.00  –  Alloy pig iron; spiegeleisen  0,0  A  
7202.11.00  – –  Containing by weight more than 2 % of carbon  5,0  B5  
7202.19.00  – –  Other  5,0  B5  
7202.21.00  – –  Containing by weight more than 55 % of silicon  0,0  A  
7202.29.00  – –  Other  5,0  B5  
7202.30.00  –  Ferro-silico-manganese  5,0  B5  
7202.41.00  – –  Containing by weight more than 4 % of carbon  5,0  B5EN  L 186/840 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7202.49.00  – –  Other  0,0  A  
7202.50.00  –  Ferro-silico-chromium  0,0  A  
7202.60.00  –  Ferro-nickel  0,0  A  
7202.70.00  –  Ferro-molybdenum  0,0  A  
7202.80.00  –  Ferro-tungsten and ferro-silico-tungsten  0,0  A  
7202.91.00  – –  Ferro-titanium and ferro-silico-titanium  0,0  A  
7202.92.00  – –  Ferro-vanadium  0,0  A  
7202.93.00  – –  Ferro-niobium  0,0  A  
7202.99.00  – –  Other  0,0  A  
7203.10.00  –  Ferrous products obtained by direct reduction of iron ore  0,0  A  
7203.90.00  –  Other  0,0  A  
7204.10.00  –  Waste and scrap of cast iron  3,0  B3  
7204.21.00  – –  Of stainless steel  0,0  A  
7204.29.00  – –  Other  0,0  A  
7204.30.00  –  Waste and scrap of tinned iron or steel  0,0  A  
7204.41.00  – –  Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, 
whether or not in bundles  3,0  B3  
7204.49.00  – –  Other  0,0  A  
7204.50.00  –  Remelting scrap ingots  3,0  B3  
7205.10.00  –  Granules  0,0  A  
7205.21.00  – –  Of alloy steel  0,0  A  
7205.29.00  – –  Other  0,0  A  
7206.10.10  – –  Containing by weight more than 0,6 % of carbon  1,0  A  
7206.10.90  – –  Other  1,0  A  
7206.90.00  –  Other  1,0  A  
7207.11.00  – –  Of rectangular (including square) cross-section, the width measuring less than twice 
the thickness  7,0  B10  
7207.12.10  – – –  Slabs  0,0  A  
7207.12.90  – – –  Other  7,0  B10  
7207.19.00  – –  Other  7,0  B10  
7207.20.10  – – –  Slabs  0,0  A  
7207.20.21  – – – –  Blocks roughly shaped by forging; sheet bars  0,0  A  
7207.20.29  – – – –  Other  7,0  B10  
7207.20.91  – – –  Slabs  0,0  A  
7207.20.92  – – – –  Blocks roughly shaped by forging; sheet bars  0,0  A  
7207.20.99  – – – –  Other  7,0  B10EN  12.6.2020 Official Journal of the European Union L 186/841
 
HS 2012  Description  Base rate (%)  Category  
7208.10.00  –  In coils, not further worked than hot-rolled, with patterns in relief  0,0  A  
7208.25.00  – –  Of a thickness of 4,75 mm or more  0,0  A  
7208.26.00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7208.27.10  – – –  Of a thickness of less than 2 mm  0,0  A  
7208.27.90  – – –  Other  0,0  A  
7208.36.00  – –  Of a thickness exceeding 10 mm  0,0  A  
7208.37.00  – –  Of a thickness of 4,75 mm or more but not exceeding 10 mm  0,0  A  
7208.38.00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7208.39.00  – –  Of a thickness of less than 3 mm  0,0  A  
7208.40.00  –  Not in coils, not further worked than hot-rolled, with patterns in relief  0,0  A  
7208.51.00  – –  Of a thickness exceeding 10 mm  0,0  A  
7208.52.00  – –  Of a thickness of 4,75 mm or more but not exceeding 10 mm  0,0  A  
7208.53.00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7208.54.00  – –  Of a thickness of less than 3 mm  0,0  A  
7208.90.00  –  Other  0,0  A  
7209.15.00  – –  Of a thickness of 3 mm or more  7,0  B10  
7209.16.00  – –  Of a thickness exceeding 1 mm but less than 3 mm  7,0  B10  
7209.17.00  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  7,0  B10  
7209.18.10  – – –  Tin-mill blackplate  0,0  A  
7209.18.91  – – – –  Containing by weight less than 0,6 % of carbon and of a thickness of 0,17 mm 
or less  7,0  B10  
7209.18.99  – – – –  Other  7,0  B10  
7209.25.00  – –  Of a thickness of 3 mm or more  7,0  B10  
7209.26.00  – –  Of a thickness exceeding 1 mm but less than 3 mm  7,0  B10  
7209.27.00  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  7,0  B10  
7209.28.10  – – –  Containing by weight less than 0,6 % of carbon and of a thickness of 0,17 mm 
or less  7,0  B10  
7209.28.90  – – –  Other  7,0  B10  
7209.90.10  – –  Corrugated  7,0  B10  
7209.90.90  – –  Other  7,0  B10  
7210.11.10  – – –  Containing by weight 0,6 % or more of carbon  5,0  B5  
7210.11.90  – – –  Other  5,0  B5  
7210.12.10  – – –  Containing by weight 0,6 % or more of carbon  5,0  B5  
7210.12.90  – – –  Other  5,0  B5EN  L 186/842 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7210.20.10  – –  Containing by weight less than 0,6 % of carbon and of a thickness of 1,5 mm or 
less  0,0  A  
7210.20.90  – –  Other  0,0  A  
7210.30.11  – – –  Of a thickness not exceeding 1,2 mm  10,0  B10  
7210.30.12  – – –  Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm  5,0  B5  
7210.30.19  – – –  Other  5,0  B5  
7210.30.91  – – –  Of a thickness not exceeding 1,2 mm  10,0  B10  
7210.30.99  – – –  Other  5,0  B5  
7210.41.11  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.41.12  – – – –  Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm  10,0  B10  
7210.41.19  – – – –  Other  10,0  B10  
7210.41.91  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.41.99  – – – –  Other  10,0  B10  
7210.49.11  – – – –  Coated with zinc by the iron-zinc alloyed coating method, containing by weight 
less than 0,04 % of carbon and of a thickness not exceeding 1,2 mm  0,0  A  
7210.49.12  – – – –  Other, of a thickness not exceeding 1,2 mm  15,0  B10  
7210.49.13  – – – –  Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm  10,0  B10  
7210.49.19  – – – –  Other  10,0  B10  
7210.49.91  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.49.99  – – – –  Other  10,0  B10  
7210.50.00  –  Plated or coated with chromium oxides or with chromium and chromium oxides  5,0  B5  
7210.61.11  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.61.12  – – – –  Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm  10,0  B10  
7210.61.19  – – – –  Other  10,0  B10  
7210.61.91  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.61.99  – – – –  Other  10,0  B10  
7210.69.11  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.69.12  – – – –  Of a thickness exceeding 1,2 mm but not exceeding 1,5 mm  10,0  B10  
7210.69.19  – – – –  Other  10,0  B10  
7210.69.91  – – – –  Of a thickness not exceeding 1,2 mm  15,0  B10  
7210.69.99  – – – –  Other  10,0  B10  
7210.70.10  – –  Containing by weight less than 0,6 % of carbon and of a thickness of 1,5 mm or 
less  5,0  B5  
7210.70.90  – –  Other  3,0  B3EN  12.6.2020 Official Journal of the European Union L 186/843
 
HS 2012  Description  Base rate (%)  Category  
7210.90.10  – –  Containing by weight less than 0,6 % of carbon and of a thickness of 1,5 mm or 
less  5,0  B5  
7210.90.90  – –  Other  5,0  B5  
7211.13.10  – – –  Hoop and strip, of a width exceeding 150 mm but not exceeding 400 mm  0,0  A  
7211.13.90  – – –  Other  0,0  A  
7211.14.11  – – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7211.14.12  – – – –  Corrugated, containing by weight less than 0,6 % of carbon  0,0  A  
7211.14.19  – – – –  Other  0,0  A  
7211.14.21  – – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7211.14.22  – – – –  Corrugated, containing by weight less than 0,6 % of carbon  0,0  A  
7211.14.29  – – – –  Other  0,0  A  
7211.19.11  – – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7211.19.12  – – – –  Corrugated, containing by weight less than 0,6 % of carbon  5,0  B5  
7211.19.19  – – – –  Other  0,0  A  
7211.19.21  – – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7211.19.22  – – – –  Corrugated, containing by weight less than 0,6 % of carbon  5,0  B5  
7211.19.23  – – – –  Other, of a thickness of 0,17 mm or less  0,0  A  
7211.19.29  – – – –  Other  0,0  A  
7211.23.10  – – –  Corrugated  5,0  B5  
7211.23.20  – – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7211.23.30  – – –  Other, of a thickness of 0,17 mm or less  5,0  B5  
7211.23.90  – – –  Other  5,0  B5  
7211.29.10  – – –  Corrugated  5,0  B5  
7211.29.20  – – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7211.29.30  – – –  Other, of a thickness of 0,17 mm or less  5,0  B5  
7211.29.90  – – –  Other  5,0  B5  
7211.90.10  – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7211.90.20  – –  Corrugated, containing by weight less than 0,6 % of carbon  5,0  B5  
7211.90.30  – –  Other, of a thickness of 0,17 mm or less  5,0  B5  
7211.90.90  – –  Other  5,0  B5  
7212.10.10  – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7212.10.91  – – –  Containing by weight less than 0,6 % of carbon  5,0  B5  
7212.10.99  – – –  Other  5,0  B5  
7212.20.10  – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5EN  L 186/844 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7212.20.20  – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  5,0  B5  
7212.20.90  – –  Other  5,0  B5  
7212.30.10  – –  Hoop and strip, of a width not exceeding 400 mm  10,0  B10  
7212.30.20  – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  10,0  B10  
7212.30.91  – – –  Coated with zinc by the iron-zinc alloyed coating method, containing by weight 
less than 0,04 % of carbon  0,0  A  
7212.30.99  – – –  Other  10,0  B10  
7212.40.10  – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7212.40.20  – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  5,0  B5  
7212.40.90  – –  Other  5,0  B5  
7212.50.11  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7212.50.12  – – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  0,0  A  
7212.50.19  – – –  Other  0,0  A  
7212.50.21  – – –  Hoop and strip, of a width not exceeding 400 mm  10,0  B10  
7212.50.22  – – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  10,0  B10  
7212.50.29  – – –  Other  10,0  B10  
7212.50.91  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7212.50.92  – – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  0,0  A  
7212.50.99  – – –  Other  0,0  A  
7212.60.10  – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7212.60.20  – –  Other, containing by weight less than 0,6 % of carbon and of a thickness 
of 1,5 mm or less  0,0  A  
7212.60.90  – –  Other  0,0  A  
7213.10.00  –  Containing indentations, ribs, grooves or other deformations produced during the 
rolling process  15,0  B10  
7213.20.00  –  Other, of free-cutting steel  0,0  A  
7213.91.10  – – –  Of a kind used for producing soldering sticks  5,0  B7  
7213.91.20  – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7213.91.90  – – –  Other  0,0  A  
7213.99.10  – – –  Of a kind used for producing soldering sticks  5,0  B5  
7213.99.20  – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7213.99.90  – – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/845
 
HS 2012  Description  Base rate (%)  Category  
7214.10.11  – – –  Of circular cross-section  0,0  A  
7214.10.19  – – –  Other  0,0  A  
7214.10.21  – – –  Of circular cross-section  0,0  A  
7214.10.29  – – –  Other  0,0  A  
7214.20.31  – – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7214.20.39  – – – –  Other  0,0  A  
7214.20.41  – – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7214.20.49  – – – –  Other  0,0  A  
7214.20.51  – – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7214.20.59  – – – –  Other  0,0  A  
7214.20.61  – – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7214.20.69  – – – –  Other  0,0  A  
7214.30.00  –  Other, of free-cutting steel  0,0  A  
7214.91.10  – – –  Containing by weight less than 0,6 % of carbon  0,0  A  
7214.91.20  – – –  Containing by weight 0,6 % or more of carbon  0,0  A  
7214.99.10  – – –  Containing by weight 0,6 % or more of carbon, other than of circular cross- 
section  0,0  A  
7214.99.90  – – –  Other  0,0  A  
7215.10.00  –  Of free-cutting steel, not further worked than cold-formed or cold-finished  0,0  A  
7215.50.10  – –  Containing by weight 0,6 % or more of carbon, other than of circular cross- 
section  0,0  A  
7215.50.91  – – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7215.50.99  – – –  Other  0,0  A  
7215.90.10  – –  Of a kind used for concrete reinforcement (rebars)  15,0  B10  
7215.90.90  – –  Other  0,0  A  
7216.10.00  –  U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a 
height of less than 80 mm  10,0  B10  
7216.21.00  – –  L sections  10,0  B10  
7216.22.00  – –  T sections  10,0  B10  
7216.31.00  – –  U sections  10,0  B10  
7216.32.00  – –  I sections  10,0  B10  
7216.33.00  – –  H sections  10,0  B10  
7216.40.00  –  L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a 
height of 80 mm or more  10,0  B10  
7216.50.10  – –  Of a height of less than 80 mm  10,0  B10  
7216.50.90  – –  Other  10,0  B10EN  L 186/846 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7216.61.00  – –  Obtained from flat-rolled products  10,0  B10  
7216.69.00  – –  Other  10,0  B10  
7216.91.00  – –  Cold-formed or cold-finished from flat-rolled products  10,0  B10  
7216.99.00  – –  Other  10,0  B10  
7217.10.10  – –  Containing by weight less than 0,25 % of carbon  15,0  B10  
7217.10.22  – – –  Bead wire; reed wire; prestressed concrete steel wire; free-cutting steel wire  0,0  A  
7217.10.29  – – –  Other  10,0  B10  
7217.10.31  – – –  Spokes wire; bead wire; reed wire; prestressed concrete steel wire; free-cutting 
steel wire  0,0  A  
7217.10.39  – – –  Other  5,0  B5  
7217.20.10  – –  Containing by weight less than 0,25 % carbon  10,0  B10  
7217.20.20  – –  Containing by weight 0,25 % or more but less than 0,45 % of carbon  5,0  B5  
7217.20.91  – – –  Steel core wire of a kind used for steel reinforced aluminium conductors (ACSR)  0,0  A  
7217.20.99  – – –  Other  5,0  B5  
7217.30.11  – – –  Plated or coated with tin  10,0  B10  
7217.30.19  – – –  Other  10,0  B10  
7217.30.21  – – –  Plated or coated with tin  5,0  B5  
7217.30.29  – – –  Other  5,0  B5  
7217.30.31  – – –  Copper alloy coated steel wire of a kind used in the manufacture of pneumatic 
rubber tyres (bead wire)  0,0  A  
7217.30.32  – – –  Other, plated or coated with tin  5,0  B5  
7217.30.39  – – –  Other  5,0  B5  
7217.90.10  – –  Containing by weight less than 0,25 % of carbon  10,0  B10  
7217.90.90  – –  Other  5,0  B5  
7218.10.00  –  Ingots and other primary forms  0,0  A  
7218.91.00  – –  Of rectangular (other than square) cross-section  0,0  A  
7218.99.00  – –  Other  0,0  A  
7219.11.00  – –  Of a thickness exceeding 10 mm  0,0  A  
7219.12.00  – –  Of a thickness of 4,75 mm or more but not exceeding 10 mm  0,0  A  
7219.13.00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7219.14.00  – –  Of a thickness of less than 3 mm  0,0  A  
7219.21.00  – –  Of a thickness exceeding 10 mm  0,0  A  
7219.22.00  – –  Of a thickness of 4,75 mm or more but not exceeding 10 mm  0,0  A  
7219.23.00  –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7219.24.00  – –  Of a thickness of less than 3 mm  0,0  A  
7219.31.00  – –  Of a thickness of 4,75 mm or more  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/847
 
HS 2012  Description  Base rate (%)  Category  
7219.32.00  – –  Of a thickness of 3 mm or more but less than 4,75 mm  0,0  A  
7219.33.00  – –  Of a thickness exceeding 1 mm but less than 3 mm  5,0  B5  
7219.34.00  – –  Of a thickness of 0,5 mm or more but not exceeding 1 mm  5,0  B5  
7219.35.00  – –  Of a thickness of less than 0,5 mm  5,0  B5  
7219.90.00  –  Other  0,0  A  
7220.11.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7220.11.90  – – –  Other  0,0  A  
7220.12.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7220.12.90  – – –  Other  0,0  A  
7220.20.10  – –  Hoop and strip, of a width not exceeding 400 mm  5,0  B5  
7220.20.90  – –  Other  5,0  B5  
7220.90.10  – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7220.90.90  – –  Other  0,0  A  
7221.00.00  Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.  0,0  A  
7222.11.00  – –  Of circular cross-section  0,0  A  
7222.19.00  – –  Other  0,0  A  
7222.20.10  – –  Of circular cross-section  0,0  A  
7222.20.90  – –  Other  0,0  A  
7222.30.10  – –  Of circular cross-section  10,0  B10  
7222.30.90  – –  Other  0,0  A  
7222.40.10  – –  Not further worked than hot-rolled, hot-drawn or extruded  0,0  A  
7222.40.90  – –  Other  0,0  A  
7223.00.00  Wire of stainless steel.  10,0  B10  
7224.10.00  –  Ingots and other primary forms  0,0  A  
7224.90.00  –  Other  0,0  A  
7225.11.00  – –  Grain-oriented  0,0  A  
7225.19.00  – –  Other  0,0  A  
7225.30.10  – –  Of high speed steel  0,0  A  
7225.30.90  – –  Other  0,0  A  
7225.40.10  – –  Of high speed steel  0,0  A  
7225.40.90  – –  Other  0,0  A  
7225.50.10  – –  Of high speed steel  0,0  A  
7225.50.90  – –  Other  0,0  A  
7225.91.10  – – –  Of high speed steel  0,0  A  
7225.91.90  – – –  Other  0,0  AEN  L 186/848 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7225.92.10  – – –  Of high speed steel  0,0  A  
7225.92.90  – – –  Other  0,0  A  
7225.99.10  – – –  Of high speed steel  0,0  A  
7225.99.90  – – –  Other  0,0  A  
7226.11.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7226.11.90  – – –  Other  0,0  A  
7226.19.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7226.19.90  – – –  Other  0,0  A  
7226.20.10  – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7226.20.90  – –  Other  0,0  A  
7226.91.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7226.91.90  – – –  Other  0,0  A  
7226.92.10  – – –  Hoop and strip, of a width not exceeding 400 mm  0,0  A  
7226.92.90  – – –  Other  0,0  A  
7226.99.11  – – – –  Plated or coated with zinc  0,0  A  
7226.99.19  – – – –  Other  0,0  A  
7226.99.91  – – – –  Plated or coated with zinc  0,0  A  
7226.99.99  – – – –  Other  0,0  A  
7227.10.00  –  Of high speed steel  0,0  A  
7227.20.00  –  Of silico-manganese steel  0,0  A  
7227.90.00  –  Other  0,0  A  
7228.10.10  – –  Of circular cross-section  0,0  A  
7228.10.90  – –  Other  0,0  A  
7228.20.11  – – –  Not further worked than hot-rolled, hot-drawn or extruded  0,0  A  
7228.20.19  – – –  Other  0,0  A  
7228.20.91  – – –  Not further worked than hot-rolled, hot-drawn or extruded  0,0  A  
7228.20.99  – – –  Other  0,0  A  
7228.30.10  – –  Of circular cross-section  0,0  A  
7228.30.90  – –  Other  0,0  A  
7228.40.10  – –  Of circular cross-section  0,0  A  
7228.40.90  – –  Other  0,0  A  
7228.50.10  – –  Of circular cross-section  0,0  A  
7228.50.90  – –  Other  0,0  A  
7228.60.10  – –  Of circular cross-section  0,0  A  
7228.60.90  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/849
 
HS 2012  Description  Base rate (%)  Category  
7228.70.10  – –  Not further worked than hot-rolled, hot-drawn or extruded  0,0  A  
7228.70.90  – –  Other  0,0  A  
7228.80.11  – – –  Of circular cross-section  0,0  A  
7228.80.19  – – –  Other  0,0  A  
7228.80.90  – –  Other  0,0  A  
7229.20.00  –  Of silico-manganese steel  0,0  A  
7229.90.10  – –  Of high speed steel  0,0  A  
7229.90.90  – –  Other  0,0  A  
7301.10.00  –  Sheet piling  0,0  A  
7301.20.00  –  Angles, shapes and sections  5,0  B5  
7302.10.00  –  Rails  0,0  A  
7302.30.00  –  Switch blades, crossing frogs, point rods and other crossing pieces  0,0  A  
7302.40.00  –  Fish-plates and sole plates  0,0  A  
7302.90.10  – –  Sleepers (cross-ties)  0,0  A  
7302.90.90  – –  Other  0,0  A  
7303.00.11  – –  Hubless tubes and pipes  10,0  B5  
7303.00.19  – –  Other  10,0  B5  
7303.00.90  –  Other  3,0  B3  
7304.11.00  – –  Of stainless steel  0,0  A  
7304.19.00  – –  Other  0,0  A  
7304.22.00  – –  Drill pipe of stainless steel  0,0  A  
7304.23.00  – –  Other drill pipe  0,0  A  
7304.24.00  – –  Other, of stainless steel  0,0  A  
7304.29.00  – –  Other  0,0  A  
7304.31.10  – – –  Drillrod casing and tubing with pin and box threads  5,0  B5  
7304.31.20  – – –  High-pressure pipe  0,0  A  
7304.31.40  – – –  Other, having an external diameter of less than 140 mm and containing less 
than 0,45 % by weight of carbon  10,0  B5  
7304.31.90  – – –  Other  5,0  B5  
7304.39.20  – – –  High-pressure pipe  0,0  A  
7304.39.40  – – –  Other, having an external diameter of less than 140 mm and containing less 
than 0,45 % by weight of carbon  10,0  B5  
7304.39.90  – – –  Other  5,0  B5  
7304.41.00  – –  Cold-drawn or cold-rolled (cold-reduced)  0,0  A  
7304.49.00  – –  Other  0,0  A  
7304.51.10  – – –  Drillrod casing and tubing with pin and box threads  0,0  AEN  L 186/850 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7304.51.90  – – –  Other  0,0  A  
7304.59.00  – –  Other  0,0  A  
7304.90.10  – –  High-pressure pipe  0,0  A  
7304.90.30  – –  Other, having an external diameter of less than 140 mm and containing less 
than 0,45 % by weight of carbon  10,0  B5  
7304.90.90  – –  Other  5,0  B5  
7305.11.00  – –  Longitudinally submerged arc welded  5,0  B5  
7305.12.10  – – –  Electric resistance welded (ERW)  5,0  B5  
7305.12.90  – – –  Other  5,0  B5  
7305.19.10  – – –  Spiral or helical submerged arc welded  10,0  B5  
7305.19.90  – – –  Other  10,0  B5  
7305.20.00  –  Casing of a kind used in drilling for oil or gas  5,0  B5  
7305.31.10  – – –  Stainless steel pipes and tubes  5,0  B5  
7305.31.90  – – –  Other  5,0  B5  
7305.39.10  – – –  High-pressure pipe  5,0  B5  
7305.39.90  – – –  Other  10,0  B5  
7305.90.00  –  Other  5,0  B5  
7306.11.10  – – –  Longitudinally electric resistance welded (ERW)  5,0  B5  
7306.11.20  – – –  Spiral or helical submerged arc welded  5,0  B5  
7306.11.90  – – –  Other  5,0  B5  
7306.19.10  – – –  Longitudinally electric resistance welded (ERW)  5,0  B5  
7306.19.20  – – –  Spiral or helical submerged arc welded  5,0  B5  
7306.19.90  – – –  Other  5,0  B5  
7306.21.00  – –  Welded, of stainless steel  5,0  B5  
7306.29.00  – –  Other  5,0  B5  
7306.30.10  – –  Boiler tubes  10,0  B5  
7306.30.20  – –  Copper-plated, fluororesin-coated or zinc-chromated steel tubes with an external 
diameter not exceeding 15 mm  10,0  B5  
7306.30.30  – –  Pipe of a kind used to make sheath pipe (heater pipe) for heating elements of 
electric flat irons or rice cookers, with an external diameter not exceeding 12 mm  10,0  B5  
7306.30.40  – –  High-pressure pipe  5,0  B5  
7306.30.90  – –  Other  10,0  B10  
7306.40.10  – –  Boiler tubes  7,0  B5  
7306.40.20  – –  Stainless steel pipes and tubes, with an external diameter exceeding 105 mm  7,0  B5  
7306.40.30  – –  Pipes and tubes containing by weight at least 30 % of nickel, with an external 
diameter not exceeding 10 mm  7,0  B5  
7306.40.90  – –  Other  7,0  B5EN  12.6.2020 Official Journal of the European Union L 186/851
 
HS 2012  Description  Base rate (%)  Category  
7306.50.10  – –  Boiler tubes  5,0  B5  
7306.50.90  – –  Other  5,0  B7  
7306.61.00  – –  Of square or rectangular cross-section  5,0  B7  
7306.69.00  – –  Of other non-circular cross-section  5,0  B7  
7306.90.10  – –  Copper brazed pipes and tubes  10,0  B5  
7306.90.90  – –  Other  10,0  B10  
7307.11.10  – – –  Hubless tube or pipe fittings  5,0  B5  
7307.11.90  – – –  Other  5,0  B5  
7307.19.00  – –  Other  5,0  B5  
7307.21.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.21.90  – – –  Other  5,0  B5  
7307.22.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.22.90  – – –  Other  5,0  B5  
7307.23.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.23.90  – – –  Other  5,0  B5  
7307.29.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.29.90  – – –  Other  5,0  B5  
7307.91.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.91.90  – – –  Other  5,0  B5  
7307.92.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.92.90  – – –  Other  5,0  B5  
7307.93.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.93.90  – – –  Other  5,0  B5  
7307.99.10  – – –  Having an internal diameter of less than 15 cm  5,0  B5  
7307.99.90  – – –  Other  5,0  B5  
7308.10.10  – –  Prefabricated modular type joined by shear connectors  0,0  A  
7308.10.90  – –  Other  0,0  A  
7308.20.11  – – –  Prefabricated modular type joined by shear connectors  0,0  A  
7308.20.19  – – –  Other  0,0  A  
7308.20.21  – – –  Prefabricated modular type joined by shear connectors  5,0  B5  
7308.20.29  – – –  Other  5,0  B5  
7308.30.00  –  Doors, windows and their frames and thresholds for doors  10,0  B5  
7308.40.10  – –  Prefabricated modular type joined by shear connectors  3,0  A  
7308.40.90  – –  Other  3,0  A  
7308.90.20  – –  Prefabricated modular type joined by shear connectors  10,0  B5EN  L 186/852 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7308.90.40  – –  Corrugated and curved galvanised plates or sheets prepared for use in conduits, 
culverts or tunnels  10,0  B5  
7308.90.50  – –  Rails for ships  10,0  B5  
7308.90.60  – –  Perforated, slotted cable trays  10,0  B5  
7308.90.92  – – –  Guardrails  10,0  B5  
7308.90.99  – – –  Other  10,0  B5  
7309.00.11  – –  Lined or heat-insulated  5,0  B5  
7309.00.19  – –  Other  5,0  B5  
7309.00.91  – –  Lined or heat-insulated  5,0  B5  
7309.00.99  – –  Other  5,0  B5  
7310.10.10  – –  Of tinplate  10,0  B5  
7310.10.90  – –  Other  10,0  B5  
7310.21.10  – – –  Of a capacity of less than 1 l  12,0  B5  
7310.21.91  – – – –  Of tinplate  10,0  B5  
7310.21.99  – – – –  Other  10,0  B5  
7310.29.10  – – –  Of a capacity of less than 1 l  15,0  B5  
7310.29.91  – – – –  Of tinplate  10,0  B5  
7310.29.99  – – – –  Other  10,0  B5  
7311.00.21  – –  Of a capacity of less than 30 l  17,0  B5  
7311.00.22  – –  Of a capacity of 30 l or more, but less than 110 l  5,0  B5  
7311.00.29  – –  Other  0,0  A  
7311.00.93  – –  Of a capacity of less than 30 l  17,0  B5  
7311.00.94  – –  Of a capacity of 30 l or more, but less than 110 l  5,0  B5  
7311.00.99  – –  Other  0,0  A  
7312.10.10  – –  Locked coils, flattened strands and non-rotating wire ropes  5,0  B5  
7312.10.20  – –  Plated or coated with brass and of a diameter not exceeding 3 mm  5,0  B5  
7312.10.91  – – –  Prestressing steel strand  3,0  A  
7312.10.99  – – –  Other  5,0  B5  
7312.90.00  –  Other  5,0  B5  
7313.00.00  Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and 
loosely twisted double wire, of a kind used for fencing, of iron or steel.  30,0  B5  
7314.12.00  – –  Endless bands for machinery, of stainless steel  0,0  A  
7314.14.00  – –  Other woven cloth, of stainless steel  0,0  A  
7314.19.10  – – –  Endless bands for machinery other than of stainless steel  10,0  B5  
7314.19.90  – – –  Other  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/853
 
HS 2012  Description  Base rate (%)  Category  
7314.20.00  –  Grill, netting and fencing, welded at the intersection, of wire with a maximum cross- 
sectional dimension of 3 mm or more and having a mesh size of 100 cm  2 or more  15,0  B5  
7314.31.00  – –  Plated or coated with zinc  20,0  B5  
7314.39.00  – –  Other  20,0  B5  
7314.41.00  – –  Plated or coated with zinc  30,0  B5  
7314.42.00  – –  Coated with plastics  30,0  B5  
7314.49.00  – –  Other  30,0  B5  
7314.50.00  –  Expanded metal  20,0  B5  
7315.11.10  – – –  Bicycle or motorcycle chain  35,0  B5  
7315.11.91  – – – –  Transmission type, of a pitch length of not less than 6 mm and not more 
than 32 mm  0,0  A  
7315.11.99  – – – –  Other  0,0  A  
7315.12.10  – – –  Bicycle or motorcycle chain  0,0  A  
7315.12.90  – – –  Other  0,0  A  
7315.19.10  – – –  Of bicycle or motorcycle chain  30,0  B5  
7315.19.90  – – –  Other  0,0  A  
7315.20.00  –  Skid chain  0,0  A  
7315.81.00  – –  Stud-link  0,0  A  
7315.82.00  – –  Other, welded link  0,0  A  
7315.89.10  – – –  Bicycle or motorcycle chain  30,0  B5  
7315.89.90  – – –  Other  0,0  A  
7315.90.20  – –  Of bicycle or motorcycle chain  30,0  B5  
7315.90.90  – –  Other  0,0  A  
7316.00.00  Anchors, grapnels and parts thereof, of iron or steel.  3,0  B3  
7317.00.10  –  Wire nails  20,0  B5  
7317.00.20  –  Staples  20,0  B5  
7317.00.90  –  Other  20,0  B5  
7318.11.00  – –  Coach screws  5,0  B5  
7318.12.00  – –  Other wood screws  10,0  B10  
7318.13.00  – –  Screw hooks and screw rings  10,0  B10  
7318.14.00  – –  Self-tapping screws  10,0  B10  
7318.15.00  – –  Other screws and bolts, whether or not with their nuts or washers  10,0  B10  
7318.16.00  – –  Nuts  10,0  B10  
7318.19.00  – –  Other  10,0  B10  
7318.21.00  – –  Spring washers and other lock washers  10,0  B10  
7318.22.00  – –  Other washers  10,0  B10EN  L 186/854 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7318.23.00  – –  Rivets  10,0  B10  
7318.24.00  – –  Cotters and cotter-pins  10,0  B10  
7318.29.00  – –  Other  10,0  B10  
7319.40.00  –  Safety pins and other pins  30,0  B10  
7319.90.10  – –  Sewing, darning or embroidery needles  30,0  B10  
7319.90.90  – –  Other  30,0  B10  
7320.10.11  – – –  Suitable for use on motor vehicles of heading 87.02, 87.03 or 87.04  10,0  B10  
7320.10.19  – – –  Other  3,0  B3  
7320.10.90  – –  Other  3,0  B3  
7320.20.10  – –  Suitable for use on motor vehicles or machinery of heading 84.29 or 84.30  3,0  B7  
7320.20.90  – –  Other  3,0  B3  
7320.90.10  – –  Suitable for use on motor vehicles  3,0  B7  
7320.90.90  – –  Other  3,0  B3  
7321.11.00  – –  For gas fuel or for both gas and other fuels  15,0  B10  
7321.12.00  – –  For liquid fuel  20,0  B5  
7321.19.00  – –  Other, including appliances for solid fuel  20,0  B10  
7321.81.00  – –  For gas fuel or for both gas and other fuels  15,0  B10  
7321.82.00  – –  For liquid fuel  25,0  B5  
7321.89.00  – –  Other, including appliances for solid fuel  20,0  B10  
7321.90.10  – –  Of kerosene stoves  10,0  B10  
7321.90.20  – –  Of cooking appliances and plate warmers using gas fuel  10,0  B10  
7321.90.90  – –  Other  10,0  B10  
7322.11.00  – –  Of cast iron  27,0  B5  
7322.19.00  – –  Other  30,0  B5  
7322.90.00  –  Other  17,0  B5  
7323.10.00  –  Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like  25,0  B5  
7323.91.10  – – –  Kitchenware  30,0  B5  
7323.91.20  – – –  Ashtrays  30,0  B5  
7323.91.90  – – –  Other  30,0  B5  
7323.92.00  – –  Of cast iron, enamelled  30,0  B5  
7323.93.10  – – –  Kitchenware  30,0  B5  
7323.93.20  – – –  Ashtrays  30,0  B5  
7323.93.90  – – –  Other  30,0  B5  
7323.94.00  – –  Of iron (other than cast iron) or steel, enamelled  30,0  B5  
7323.99.10  – – –  Kitchenware  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/855
 
HS 2012  Description  Base rate (%)  Category  
7323.99.20  – – –  Ashtrays  20,0  B5  
7323.99.90  – – –  Other  20,0  B5  
7324.10.10  – –  Kitchen sinks  20,0  B5  
7324.10.90  – –  Other  20,0  B5  
7324.21.10  – – –  Long shaped bathtubs  35,0  B5  
7324.21.90  – – –  Other  35,0  B5  
7324.29.00  – –  Other:  35,0  B5  
7324.90.10  – –  Flushing water closets or urinals (fixed type)  20,0  B5  
7324.90.30  – –  Bedpans and portable urinals  20,0  B5  
7324.90.91  – – –  Parts of kitchen sinks or bathtubs  20,0  B5  
7324.90.93  – – –  Parts of flushing water closets or urinals (fixed type)  20,0  B5  
7324.90.99  – – –  Other  20,0  B5  
7325.10.20  – –  Manhole covers, gratings and frames therefor  20,0  B5  
7325.10.90  – –  Other  15,0  B5  
7325.91.00  – –  Grinding balls and similar articles for mills  20,0  B5  
7325.99.20  – – –  Manhole covers, gratings and frames therefor  20,0  B5  
7325.99.90  – – –  Other  20,0  B5  
7326.11.00  – –  Grinding balls and similar articles for mills  20,0  B5  
7326.19.00  – –  Other  10,0  B5  
7326.20.50  – –  Poultry cages and the like  20,0  B5  
7326.20.90  – –  Other  20,0  B5  
7326.90.10  – –  Ships' rudders  5,0  B5  
7326.90.30  – –  Stainless steel clamp assemblies with rubber sleeves of a kind used for hubless cast 
iron pipes and pipe fittings  15,0  B5  
7326.90.60  – –  Bunsen burners  15,0  B5  
7326.90.70  – –  Horseshoes; riding boot spurs  15,0  B5  
7326.90.91  – – –  Cigarette cases and boxes  15,0  B5  
7326.90.99  – – –  Other  15,0  B5  
7401.00.00  Copper mattes; cement copper (precipitated copper).  0,0  A  
7402.00.00  Unrefined copper; copper anodes for electrolytic refining.  0,0  A  
7403.11.00  – –  Cathodes and sections of cathodes  0,0  A  
7403.12.00  – –  Wire-bars  0,0  A  
7403.13.00  – –  Billets  0,0  A  
7403.19.00  – –  Other  0,0  A  
7403.21.00  – –  Copper-zinc base alloys (brass)  0,0  AEN  L 186/856 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7403.22.00  – –  Copper-tin base alloys (bronze)  0,0  A  
7403.29.00  – –  Other copper alloys (other than master alloys of heading 74.05)  0,0  A  
7404.00.00  Copper waste and scrap.  0,0  A  
7405.00.00  Master alloys of copper.  0,0  A  
7406.10.00  –  Powders of non-lamellar structure  0,0  A  
7406.20.00  –  Powders of lamellar structure; flakes  0,0  A  
7407.10.30  – –  Profiles  0,0  A  
7407.10.40  – –  Bars and rods  3,0  A  
7407.21.00  – –  Of copper-zinc base alloys (brass)  0,0  A  
7407.29.00  – –  Other  0,0  A  
7408.11.10  – – –  Of which the maximum cross-sectional dimension does not exceed 14 mm  10,0  B7  
7408.11.90  – – –  Other  5,0  B5  
7408.19.00  – –  Other  10,0  B7  
7408.21.00  – –  Of copper-zinc base alloys (brass)  0,0  A  
7408.22.00  – –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel 
silver)  0,0  A  
7408.29.00  – –  Other  0,0  A  
7409.11.00  – –  In coils  0,0  A  
7409.19.00  – –  Other  0,0  A  
7409.21.00  – –  In coils  0,0  A  
7409.29.00  – –  Other  0,0  A  
7409.31.00  – –  In coils  0,0  A  
7409.39.00  – –  Other  0,0  A  
7409.40.00  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel 
silver)  0,0  A  
7409.90.00  –  Of other copper alloys  0,0  A  
7410.11.00  – –  Of refined copper  0,0  A  
7410.12.00  – –  Of copper alloys  0,0  A  
7410.21.00  – –  Of refined copper  0,0  A  
7410.22.00  – –  Of copper alloys  0,0  A  
7411.10.00  –  Of refined copper  5,0  B5  
7411.21.00  – –  Of copper-zinc base alloys (brass)  5,0  B5  
7411.22.00  – –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel 
silver)  5,0  B5  
7411.29.00  – –  Other  3,0  A  
7412.10.00  –  Of refined copper  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/857
 
HS 2012  Description  Base rate (%)  Category  
7412.20.10  – –  Of copper-zinc base alloys (brass)  0,0  A  
7412.20.90  – –  Other  0,0  A  
7413.00.10  –  Of a diameter not exceeding 28,28 mm  15,0  B7  
7413.00.90  –  Other  0,0  A  
7415.10.10  – –  Nails  20,0  B7  
7415.10.20  – –  Staples  20,0  B7  
7415.10.90  – –  Other  20,0  B7  
7415.21.00  – –  Washers (including spring washers)  10,0  B7  
7415.29.00  – –  Other  10,0  B7  
7415.33.10  – – –  Screws  10,0  B7  
7415.33.20  – – –  Bolts and nuts  10,0  B7  
7415.39.00  – –  Other  10,0  B7  
7418.10.10  – –  Pot scourers and scouring or polishing pads, gloves and the like  25,0  B7  
7418.10.30  – – –  Cooking or heating apparatus of a kind used for household purposes, non-electric 
and parts thereof  25,0  B7  
7418.10.90  – – –  Other  25,0  B7  
7418.20.00  –  Sanitary ware and parts thereof  30,0  B7  
7419.10.00  –  Chain and parts thereof  5,0  B5  
7419.91.00  – –  Cast, moulded, stamped or forged, but not further worked  5,0  B5  
7419.99.31  – – – –  For machinery  0,0  A  
7419.99.39  – – – –  Other  0,0  A  
7419.99.40  – – –  Springs  0,0  A  
7419.99.50  – – –  Cigarette cases or boxes  5,0  B5  
7419.99.60  – – –  Cooking or heating apparatus, other than of a kind used for domestic purposes, 
and parts thereof  5,0  B5  
7419.99.70  – – –  Articles specially designed for use during religious rites  5,0  A  
7419.99.90  – – –  Other  5,0  B5  
7501.10.00  –  Nickel mattes  0,0  A  
7501.20.00  –  Nickel oxide sinters and other intermediate products of nickel metallurgy  0,0  A  
7502.10.00  –  Nickel, not alloyed  0,0  A  
7502.20.00  –  Nickel alloys  0,0  A  
7503.00.00  Nickel waste and scrap.  0,0  A  
7504.00.00  Nickel powders and flakes.  0,0  A  
7505.11.00  – –  Of nickel, not alloyed  0,0  A  
7505.12.00  – –  Of nickel alloys  0,0  A  
7505.21.00  – –  Of nickel, not alloyed  0,0  AEN  L 186/858 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7505.22.00  – –  Of nickel alloys  0,0  A  
7506.10.00  –  Of nickel, not alloyed  0,0  A  
7506.20.00  –  Of nickel alloys  0,0  A  
7507.11.00  – –  Of nickel, not alloyed  0,0  A  
7507.12.00  – –  Of nickel alloys  0,0  A  
7507.20.00  –  Tube or pipe fittings  0,0  A  
7508.10.00  –  Cloth, grill and netting, of nickel wire  0,0  A  
7508.90.30  – –  Bolts and nuts  0,0  A  
7508.90.40  – –  Other articles suitable for use in construction  0,0  A  
7508.90.50  – –  Electroplating anodes, including those produced by electrolysis  0,0  A  
7508.90.90  – –  Other  0,0  A  
7601.10.00  –  Aluminium, not alloyed  0,0  A  
7601.20.00  –  Aluminium alloys  0,0  A  
7602.00.00  Aluminium waste or scrap.  0,0  A  
7603.10.00  –  Powders of non-lamellar structure  0,0  A  
7603.20.00  –  Powders of lamellar structure; flakes  0,0  A  
7604.10.10  – –  Bars and rods  5,0  B5  
7604.10.90  – –  Other  10,0  B7  
7604.21.10  – – –  Perforated tube profiles of a kind suitable for use in evaporator coils of motor 
vehicle air conditioning machines  10,0  B7  
7604.21.90  – – –  Other  10,0  B7  
7604.29.10  – – –  Extruded bars and rods  5,0  B5  
7604.29.30  – – –  Y-shaped profiles for zip fasteners, in coils  10,0  B7  
7604.29.90  – – –  Other  10,0  B7  
7605.11.00  – –  Of which the maximum cross-sectional dimension exceeds 7 mm  10,0  B7  
7605.19.10  – – –  Of a diameter not exceeding 0,0508 mm  10,0  B7  
7605.19.90  – – –  Other  10,0  B7  
7605.21.00  – –  Of which the maximum cross-sectional dimension exceeds 7 mm  3,0  B5  
7605.29.00  – –  Other  3,0  B5  
7606.11.10  – – –  Plain or figured by rolling or pressing, not otherwise surface treated  0,0  A  
7606.11.90  – – –  Other  0,0  A  
7606.12.10  – – –  Can stock including end stock and tab stock, in coils  3,0  B5  
7606.12.20  – – –  Aluminium plates, not sensitised, of a kind used in the printing industry  0,0  A  
7606.12.31  – – – –  Of aluminium alloy 5082 or 5182, exceeding 1 m in width, in coils  3,0  B5  
7606.12.39  – – – –  Other  3,0  B5EN  12.6.2020 Official Journal of the European Union L 186/859
 
HS 2012  Description  Base rate (%)  Category  
7606.12.90  – – –  Other  3,0  B5  
7606.91.00  – –  Of aluminium, not alloyed  0,0  A  
7606.92.00  – –  Of aluminium alloys  3,0  A  
7607.11.00  – –  Rolled but not further worked  0,0  A  
7607.19.00  – –  Other  3,0  B5  
7607.20.00  –  Backed  3,0  B5  
7608.10.00  –  Of aluminium, not alloyed  3,0  B5  
7608.20.00  –  Of aluminium alloys  3,0  B5  
7609.00.00  Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).  3,0  B5  
7610.10.00  –  Doors, windows and their frames and thresholds for doors  15,0  B7  
7610.90.20  – –  Internal or external floating roofs for storage tanks  3,0  A  
7610.90.90  – –  Other  15,0  B7  
7611.00.00  Aluminium reservoirs, tanks, vats and similar containers, for any material (other than 
compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or 
heat-insulated, but not fitted with mechanical or thermal equipment.  0,0  A  
7612.10.00  –  Collapsible tubular containers  20,0  B7  
7612.90.10  – –  Seamless containers of a kind suitable for fresh milk  15,0  B7  
7612.90.90  – –  Other  15,0  B7  
7613.00.00  Aluminium containers for compressed or liquefied gas.  0,0  A  
7614.10.11  – – –  Of a diameter not exceeding 25,3 mm  20,0  B7  
7614.10.12  – – –  Of a diameter exceeding 25,3 mm but not exceeding 28,28 mm  15,0  B7  
7614.10.19  – – –  Other  10,0  B7  
7614.10.90  – –  Other  5,0  B5  
7614.90.11  – – –  Of a diameter not exceeding 25,3 mm  20,0  B7  
7614.90.12  – – –  Of a diameter exceeding 25,3 mm but not exceeding 28,28 mm  15,0  B7  
7614.90.19  – – –  Other  10,0  B7  
7614.90.90  – –  Other  5,0  B5  
7615.10.10  – –  Pot scourers and scouring or polishing pads, gloves and the like  30,0  B7  
7615.10.90  – –  Other  22,0  B7  
7615.20.20  – –  Bedpans, urinals and chamber-pots  30,0  B7  
7615.20.90  – –  Other  30,0  B7  
7616.10.10  – –  Nails  20,0  B7  
7616.10.20  – –  Staples and hooks; bolts and nuts  20,0  B7  
7616.10.90  – –  Other  20,0  B7EN  L 186/860 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
7616.91.00  – –  Cloth, grill, netting and fencing, of aluminium wire  20,0  B7  
7616.99.20  – – –  Ferrules of a kind suitable for use in the manufacture of pencils  20,0  B7  
7616.99.30  – – –  Slugs, round, of such dimension that the thickness exceeds one-tenth of the 
diameter  20,0  B7  
7616.99.40  – – –  Bobbins, spools, reels and similar supports for textile yarn  20,0  B7  
7616.99.60  – – –  Spouts and cups of a kind used for latex collection  20,0  B7  
7616.99.91  – – – –  Cigarette cases or boxes; blinds  15,0  B7  
7616.99.92  – – – –  Expanded metal  15,0  B7  
7616.99.99  – – – –  Other  15,0  B7  
7801.10.00  –  Refined lead  0,0  A  
7801.91.00  – –  Containing by weight antimony as the principal other element  0,0  A  
7801.99.00  – –  Other  0,0  A  
7802.00.00  Lead waste and scrap.  0,0  A  
7804.11.00  – –  Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm  0,0  A  
7804.19.00  – –  Other  0,0  A  
7804.20.00  –  Powders and flakes  0,0  A  
7806.00.20  –  Bars, rods, profiles and wire  0,0  A  
7806.00.30  –  Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)  0,0  A  
7806.00.90  –  Other  0,0  A  
7901.11.00  – –  Containing by weight 99,99 % or more of zinc  0,0  A  
7901.12.00  – –  Containing by weight less than 99,99 % of zinc  0,0  A  
7901.20.00  –  Zinc alloys  0,0  A  
7902.00.00  Zinc waste and scrap.  0,0  A  
7903.10.00  –  Zinc dust  0,0  A  
7903.90.00  –  Other  0,0  A  
7904.00.00  Zinc bars, rods, profiles and wire.  0,0  A  
7905.00.30  –  Foil of a thickness not exceeding 0,25 mm  0,0  A  
7905.00.90  –  Other  0,0  A  
7907.00.30  –  Gutters, roof capping, skylight frames and other fabricated building components  10,0  B5  
7907.00.40  –  Tubes, pipes and tube or pipe fittings (for example couplings, elbows, sleeves)  0,0  A  
7907.00.91  – –  Cigarette cases or boxes; ashtrays  10,0  B5  
7907.00.92  – –  Other household articles  10,0  B5  
7907.00.99  – –  Other  10,0  B5  
8001.10.00  –  Tin, not alloyed  3,0  AEN  12.6.2020 Official Journal of the European Union L 186/861
 
HS 2012  Description  Base rate (%)  Category  
8001.20.00  –  Tin alloys  3,0  A  
8002.00.00  Tin waste and scrap.  3,0  A  
8003.00.10  –  Soldering bars  10,0  B5  
8003.00.90  –  Other  3,0  A  
8007.00.20  –  Plates, sheets and strip, of a thickness exceeding 0,2 mm  3,0  A  
8007.00.30  –  Foil (whether or not printed or backed with paper, paperboard, plastics or similar 
backing materials), of a thickness (excluding any backing) not exceeding 0,2 mm; 
powders and flakes  3,0  A  
8007.00.40  –  Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).  5,0  A  
8007.00.91  – –  Cigarette cases or boxes; ashtrays  20,0  B5  
8007.00.92  – –  Other household articles  20,0  B5  
8007.00.99  – –  Other  20,0  B5  
8101.10.00  –  Powders  0,0  A  
8101.94.00  – –  Unwrought tungsten, including bars and rods obtained simply by sintering  0,0  A  
8101.96.00  – –  Wire  0,0  A  
8101.97.00  – –  Waste and scrap  0,0  A  
8101.99.10  – – –  Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip 
and foil  0,0  A  
8101.99.90  – – –  Other  0,0  A  
8102.10.00  –  Powders  0,0  A  
8102.94.00  – –  Unwrought molybdenum, including bars and rods obtained simply by sintering  0,0  A  
8102.95.00  – –  Bars and rods, other than those obtained simply by sintering, profiles, plates, 
sheets, strip and foil  0,0  A  
8102.96.00  – –  Wire  0,0  A  
8102.97.00  – –  Waste and scrap  0,0  A  
8102.99.00  – –  Other  0,0  A  
8103.20.00  –  Unwrought tantalum, including bars and rods obtained simply by sintering; powders  0,0  A  
8103.30.00  –  Waste and scrap  0,0  A  
8103.90.00  –  Other  0,0  A  
8104.11.00  – –  Containing at least 99,8 % by weight of magnesium  0,0  A  
8104.19.00  – –  Other  0,0  A  
8104.20.00  –  Waste and scrap  0,0  A  
8104.30.00  –  Raspings, turnings and granules, graded according to size; powders  0,0  A  
8104.90.00  –  Other  0,0  A  
8105.20.10  – –  Unwrought cobalt  0,0  A  
8105.20.90  – –  Other  0,0  AEN  L 186/862 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8105.30.00  –  Waste and scrap  0,0  A  
8105.90.00  –  Other  0,0  A  
8106.00.10  –  Unwrought bismuth; waste and scrap; powders  0,0  A  
8106.00.90  –  Other  0,0  A  
8107.20.00  –  Unwrought cadmium; powders  0,0  A  
8107.30.00  –  Waste and scrap  0,0  A  
8107.90.00  –  Other  0,0  A  
8108.20.00  –  Unwrought titanium; powders  0,0  A  
8108.30.00  –  Waste and scrap  0,0  A  
8108.90.00  –  Other  0,0  A  
8109.20.00  –  Unwrought zirconium; powders  0,0  A  
8109.30.00  –  Waste and scrap  0,0  A  
8109.90.00  –  Other  0,0  A  
8110.10.00  –  Unwrought antimony; powders  0,0  A  
8110.20.00  –  Waste and scrap  0,0  A  
8110.90.00  –  Other  0,0  A  
8111.00.00  Manganese and articles thereof, including waste and scrap.  0,0  A  
8112.12.00  – –  Unwrought; powders  0,0  A  
8112.13.00  – –  Waste and scrap  0,0  A  
8112.19.00  – –  Other  0,0  A  
8112.21.00  – –  Unwrought; powders  0,0  A  
8112.22.00  – –  Waste and scrap  0,0  A  
8112.29.00  – –  Other  0,0  A  
8112.51.00  – –  Unwrought; powders  0,0  A  
8112.52.00  – –  Waste and scrap  0,0  A  
8112.59.00  – –  Other  0,0  A  
8112.92.00  – –  Unwrought; waste and scrap; powders  0,0  A  
8112.99.00  – –  Other  0,0  A  
8113.00.00  Cermets and articles thereof, including waste and scrap.  0,0  A  
8201.10.00  –  Spades and shovels  20,0  B3  
8201.30.10  – –  Hoes and rakes  20,0  B3  
8201.30.90  – –  Other  20,0  B3  
8201.40.00  –  Axes, bill hooks and similar hewing tools  20,0  B3  
8201.50.00  –  Secateurs and similar one-handed pruners and shears (including poultry shears)  20,0  B3EN  12.6.2020 Official Journal of the European Union L 186/863
 
HS 2012  Description  Base rate (%)  Category  
8201.60.00  –  Hedge shears, two-handed pruning shears and similar two-handed shears  20,0  B3  
8201.90.00  –  Other hand tools of a kind used in agriculture, horticulture or forestry  20,0  B3  
8202.10.00  –  Hand saws  20,0  B3  
8202.20.10  – –  Blanks  10,0  B3  
8202.20.90  – –  Other  10,0  B3  
8202.31.10  – – –  Blanks  0,0  A  
8202.31.90  – – –  Other  0,0  A  
8202.39.00  – –  Other, including parts  0,0  A  
8202.40.00  –  Chain saw blades  0,0  A  
8202.91.00  – –  Straight saw blades, for working metal  0,0  A  
8202.99.10  – – –  Straight saw blades  0,0  A  
8202.99.90  – – –  Other  0,0  A  
8203.10.00  –  Files, rasps and similar tools  20,0  B3  
8203.20.00  –  Pliers (including cutting pliers), pincers, tweezers and similar tools  20,0  B3  
8203.30.00  –  Metal cutting shears and similar tools  5,0  B3  
8203.40.00  –  Pipe-cutters, bolt croppers, perforating punches and similar tools  10,0  B3  
8204.11.00  – –  Non-adjustable  20,0  B3  
8204.12.00  – –  Adjustable  20,0  B3  
8204.20.00  –  Interchangeable spanner sockets, with or without handles  20,0  B3  
8205.10.00  –  Drilling, threading or tapping tools  5,0  B3  
8205.20.00  –  Hammers and sledge hammers  20,0  B3  
8205.30.00  –  Planes, chisels, gouges and similar cutting tools for working wood  20,0  B3  
8205.40.00  –  Screwdrivers  20,0  B3  
8205.51.10  – – –  Flat irons  20,0  B3  
8205.51.90  – – –  Other  20,0  B3  
8205.59.00  – –  Other  20,0  B3  
8205.60.00  –  Blow lamps  20,0  B3  
8205.70.00  –  Vices, clamps and the like  20,0  B3  
8205.90.00  –  Other, including sets of articles of two or more subheadings of this heading  20,0  B3  
8206.00.00  Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale.  20,0  B3  
8207.13.00  – –  With working part of cermets  0,0  A  
8207.19.00  – –  Other, including parts  0,0  A  
8207.20.00  –  Dies for drawing or extruding metal  0,0  A  
8207.30.00  –  Tools for pressing, stamping or punching  0,0  A  
8207.40.00  –  Tools for tapping or threading  0,0  AEN  L 186/864 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8207.50.00  –  Tools for drilling, other than for rock drilling  0,0  A  
8207.60.00  –  Tools for boring or broaching  0,0  A  
8207.70.00  –  Tools for milling  0,0  A  
8207.80.00  –  Tools for turning  0,0  A  
8207.90.00  –  Other interchangeable tools  0,0  A  
8208.10.00  –  For metal working  0,0  A  
8208.20.00  –  For wood working  0,0  A  
8208.30.00  –  For kitchen appliances or for machines used by the food industry  20,0  B3  
8208.40.00  –  For agricultural, horticultural or forestry machines  0,0  A  
8208.90.00  –  Other  0,0  A  
8209.00.00  Plates, sticks, tips and the like for tools, unmounted, of cermets.  0,0  A  
8210.00.00  Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, 
conditioning or serving of food or drink.  20,0  B3  
8211.10.00  –  Sets of assorted articles  5,0  B3  
8211.91.00  – –  Table knives having fixed blades  5,0  B3  
8211.92.50  – – –  Of a kind used for agriculture, horticulture or forestry  5,0  B3  
8211.92.90  – – –  Other  5,0  B3  
8211.93.20  – – –  Of a kind used for agriculture, horticulture or forestry  5,0  B3  
8211.93.90  – – –  Other  5,0  B3  
8211.94.10  – – –  For knives of a kind used for agriculture, horticulture or forestry  5,0  B3  
8211.94.90  – – –  Other  5,0  B3  
8211.95.00  – –  Handles of base metal  5,0  B3  
8212.10.00  –  Razors  20,0  B3  
8212.20.10  – –  Double-edged razor blades  20,0  B3  
8212.20.90  – –  Other  20,0  B3  
8212.90.00  –  Other parts  17,0  B3  
8213.00.00  Scissors, tailors' shears and similar shears, and blades therefor.  25,0  B3  
8214.10.00  –  Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor  25,0  B3  
8214.20.00  –  Manicure or pedicure sets and instruments (including nail files)  25,0  B3  
8214.90.00  –  Other  25,0  B3  
8215.10.00  –  Sets of assorted articles containing at least one article plated with precious metal  25,0  B3  
8215.20.00  –  Other sets of assorted articles  25,0  B3  
8215.91.00  – –  Plated with precious metal  25,0  B3  
8215.99.00  – –  Other  25,0  B3  
8301.10.00  –  Padlocks  25,0  B5EN  12.6.2020 Official Journal of the European Union L 186/865
 
HS 2012  Description  Base rate (%)  Category  
8301.20.00  –  Locks of a kind used for motor vehicles  25,0  B5  
8301.30.00  –  Locks of a kind used for furniture  25,0  B5  
8301.40.10  – –  Handcuffs  0,0  A  
8301.40.90  – –  Other  25,0  B5  
8301.50.00  –  Clasps and frames with clasps, incorporating locks  25,0  B5  
8301.60.00  –  Parts  25,0  B5  
8301.70.00  –  Keys presented separately  25,0  B5  
8302.10.00  –  Hinges  20,0  B5  
8302.20.10  – –  Of a diameter (including tyres) exceeding 100 mm, but not exceeding 250 mm  20,0  B5  
8302.20.90  – –  Other  20,0  B5  
8302.30.10  – –  Hasps  20,0  B5  
8302.30.90  – –  Other  20,0  B5  
8302.41.31  – – – –  Hasps  20,0  B5  
8302.41.39  – – – –  Other  20,0  B5  
8302.41.90  – – –  Other  20,0  B5  
8302.42.20  – – –  Hasps  20,0  B5  
8302.42.90  – – –  Other  20,0  B5  
8302.49.10  – – –  Of a kind suitable for saddlery  20,0  B5  
8302.49.91  – – – –  Hasps  20,0  B5  
8302.49.99  – – – –  Other  20,0  B5  
8302.50.00  –  Hat-racks, hat-pegs, brackets and similar fixtures  25,0  B5  
8302.60.00  –  Automatic door closers  17,0  B5  
8303.00.00  Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for 
strong-rooms, cash or deed boxes and the like, of base metal.  25,0  B5  
8304.00.10  –  Filing cabinets and card-index cabinets  25,0  B5  
8304.00.91  – –  Of aluminium  25,0  B5  
8304.00.99  – –  Other  25,0  B5  
8305.10.10  – –  For double loop wire binders  25,0  B5  
8305.10.90  – –  Other  25,0  B5  
8305.20.10  – –  Of a kind for office use  25,0  B5  
8305.20.20  – –  Other, of iron or steel  25,0  B5  
8305.20.90  – –  Other  25,0  B5  
8305.90.10  – –  Paper clips  25,0  B5  
8305.90.90  – –  Other  25,0  B5  
8306.10.10  – –  For cycles  25,0  B5EN  L 186/866 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8306.10.20  – –  Other, of copper  25,0  B5  
8306.10.90  – –  Other  25,0  B5  
8306.21.00  – –  Plated with precious metals  25,0  B5  
8306.29.10  – – –  Of copper or lead  25,0  B5  
8306.29.20  – – –  Of nickel  25,0  B5  
8306.29.30  – – –  Of aluminium  25,0  B5  
8306.29.90  – – –  Other  25,0  B5  
8306.30.10  – –  Of copper  25,0  B5  
8306.30.91  – – –  Metallic mirrors reflecting traffic views at road intersections or sharp corners  25,0  B5  
8306.30.99  – – –  Other  25,0  B5  
8307.10.00  –  Of iron or steel  10,0  B5  
8307.90.00  –  Of other base metal  10,0  B5  
8308.10.00  –  Hooks, eyes and eyelets  27,0  B5  
8308.20.00  –  Tubular or bifurcated rivets  20,0  B5  
8308.90.10  – –  Beads  25,0  B5  
8308.90.90  – –  Other  25,0  B5  
8309.10.00  –  Crown corks  15,0  B5  
8309.90.10  – –  Capsules for bottles  15,0  B5  
8309.90.20  – –  Top ends of aluminium cans  15,0  B5  
8309.90.60  – –  Aerosol can ends, of tinplate  15,0  B5  
8309.90.70  – –  Other caps for cans  15,0  B5  
8309.90.81  – – –  Bottle and screw caps  15,0  B5  
8309.90.89  – – –  Other  15,0  B5  
8309.90.91  – – –  Bottle and screw caps  15,0  B5  
8309.90.99  – – –  Other  15,0  B5  
8310.00.00  Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other 
symbols, of base metal, excluding those of heading 94.05.  10,0  B5  
8311.10.00  –  Coated electrodes of base metal, for electric arc-welding  20,0  B5  
8311.20.20  – –  Cored wire of alloy steel, containing by weight 4,5 % or more of carbon and 20 % 
or more of chromium  0,0  A  
8311.20.90  – –  Other  25,0  B5  
8311.30.20  – –  Cored wire of alloy steel, containing by weight 4,5 % or more of carbon and 20 % 
or more of chromium  0,0  A  
8311.30.90  – –  Other  25,0  B5  
8311.90.00  –  Other  25,0  B5  
8401.10.00  –  Nuclear reactors  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/867
 
HS 2012  Description  Base rate (%)  Category  
8401.20.00  –  Machinery and apparatus for isotopic separation, and part thereof  0,0  A  
8401.30.00  –  Fuel elements (cartridges), non-irradiated  0,0  A  
8401.40.00  –  Parts of nuclear reactors  0,0  A  
8402.11.10  – – –  Electrically operated  0,0  A  
8402.11.20  – – –  Not electrically operated  0,0  A  
8402.12.11  – – – –  Boilers with a steam production exceeding 15 t per hour  3,0  A  
8402.12.19  – – – –  Other  3,0  A  
8402.12.21  – – – –  Boilers with a steam production exceeding 15 t per hour  3,0  A  
8402.12.29  – – – –  Other  3,0  A  
8402.19.11  – – – –  Boilers with a steam production exceeding 15 t per hour  3,0  A  
8402.19.19  – – – –  Other  3,0  A  
8402.19.21  – – – –  Boilers with a steam production exceeding 15 t per hour  3,0  A  
8402.19.29  – – – –  Other  3,0  A  
8402.20.10  – –  Electrically operated  0,0  A  
8402.20.20  – –  Not electrically operated  0,0  A  
8402.90.10  – –  Boiler bodies or shells  0,0  A  
8402.90.90  – –  Other  0,0  A  
8403.10.00  –  Boilers  0,0  A  
8403.90.10  – –  Boiler bodies or shells  0,0  A  
8403.90.90  – –  Other  0,0  A  
8404.10.10  – –  For use with boilers of heading 84.02  0,0  A  
8404.10.20  – –  For use with boilers of heading 84.03  0,0  A  
8404.20.00  –  Condensers for steam or other vapour power units  0,0  A  
8404.90.11  – – –  Boiler bodies or shells  0,0  A  
8404.90.19  – – –  Other  0,0  A  
8404.90.21  – – –  Boiler bodies or shells  0,0  A  
8404.90.29  – – –  Other  0,0  A  
8404.90.90  – –  Other  0,0  A  
8405.10.00  –  Producer gas or water gas generators, with or without their purifiers; acetylene gas 
generators and similar water process gas generators, with or without their purifiers  0,0  A  
8405.90.00  –  Parts  0,0  A  
8406.10.00  –  Turbines for marine propulsion  0,0  A  
8406.81.00  – –  Of an output exceeding 40 MW  0,0  A  
8406.82.00  – –  Of an output not exceeding 40 MW  0,0  AEN  L 186/868 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8406.90.00  –  Parts  0,0  A  
8407.10.00  –  Aircraft engines  0,0  A  
8407.21.10  – – –  Of a power not exceeding 22,38 kW (30 hp)  25,0  B7  
8407.21.90  – – –  Other  5,0  B10  
8407.29.20  – – –  Of a power not exceeding 22,38 kW (30 hp)  25,0  B7  
8407.29.90  – – –  Other  5,0  B10  
8407.31.00  – –  Of a cylinder capacity not exceeding 50 cc  50,0  B7  
8407.32.11  – – – –  For vehicles of heading 87.01  30,0  B7  
8407.32.12  – – – –  For vehicles of heading 87.11  45,0  B7  
8407.32.19  – – – –  Other  30,0  B7  
8407.32.21  – – – –  For vehicles of heading 87.01  30,0  B7  
8407.32.22  – – – –  For vehicles of heading 87.11  45,0  B7  
8407.32.29  – – – –  Other  30,0  B7  
8407.33.10  – – –  For vehicles of heading 87.01  25,0  B7  
8407.33.20  – – –  For vehicles of heading 87.11  32,0  B7  
8407.33.90  – – –  Other  20,0  B7  
8407.34.40  – – – –  For pedestrian controlled tractors, of a cylinder capacity not exceeding 1 100 cc  25,0  B7  
8407.34.50  – – – –  For other vehicles of heading 87.01  25,0  B7  
8407.34.60  – – – –  For vehicles of heading 87.11  32,0  B7  
8407.34.71  – – – – –  Of a cylinder capacity not exceeding 2 000 cc  20,0  B7  
8407.34.72  – – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 3 000 cc  20,0  B7  
8407.34.73  – – – – –  Of a cylinder capacity exceeding 3 000 cc  20,0  B7  
8407.34.91  – – – –  For pedestrian controlled tractors, of a cylinder capacity not exceeding 1 100 cc  25,0  B7  
8407.34.92  – – – –  For other vehicles of heading 87.01  25,0  B7  
8407.34.93  – – – –  For vehicles of heading 87.11  32,0  B7  
8407.34.94  – – – – –  Of a cylinder capacity not exceeding 2 000 cc  18,0  B7  
8407.34.95  – – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 3 000 cc  18,0  B7  
8407.34.99  – – – – –  Of a cylinder capacity exceeding 3 000 cc  18,0  B7  
8407.90.10  – –  Of a power not exceeding 18,65 kW  25,0  B7  
8407.90.20  – –  Of a power exceeding 18,65 kW but not exceeding 22,38 kW  25,0  B7  
8407.90.90  – –  Other  3,0  B7  
8408.10.10  – –  Of a power not exceeding 22,38 kW  20,0  B10  
8408.10.20  – –  Of a power exceeding 22,38 kW but not exceeding 100 kW  3,0  B7  
8408.10.90  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/869
 
HS 2012  Description  Base rate (%)  Category  
8408.20.10  – – –  For vehicles of subheading 8701.10  25,0  B10  
8408.20.21  – – – –  Of a cylinder capacity not exceeding 2 000 cc  20,0  B7  
8408.20.22  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 3 500 cc  20,0  B7  
8408.20.23  – – – –  Of a cylinder capacity exceeding 3 500 cc  5,0  B7  
8408.20.93  – – –  For vehicles of subheading 8701.10  25,0  B7  
8408.20.94  – – – –  Of a cylinder capacity not exceeding 2 000 cc  20,0  B7  
8408.20.95  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 3 500 cc  20,0  B7  
8408.20.96  – – – –  Of a cylinder capacity exceeding 3 500 cc  15,0  B7  
8408.90.10  – –  Of a power not exceeding 18,65 kW  22,0  B10  
8408.90.50  – –  Of a power exceeding 100 kW  3,0  B7  
8408.90.91  – – –  For machinery of heading 84.29 or 84.30  10,0  B10  
8408.90.99  – – –  Other  10,0  B10  
8409.10.00  –  For aircraft engines  0,0  A  
8409.91.11  – – – –  Carburettors and parts thereof  10,0  B7  
8409.91.12  – – – –  Cylinder blocks  10,0  B7  
8409.91.13  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.14  – – – –  Other cylinder liners  10,0  B7  
8409.91.15  – – – –  Cylinder heads and head covers  10,0  B7  
8409.91.16  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.17  – – – –  Other pistons  10,0  B7  
8409.91.18  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.91.19  – – – –  Other  10,0  B7  
8409.91.21  – – – –  Carburettors and parts thereof  10,0  B7  
8409.91.22  – – – –  Cylinder blocks  10,0  B7  
8409.91.23  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.24  – – – –  Other cylinder liners  10,0  B7  
8409.91.25  – – – –  Cylinder heads and head covers  10,0  B7  
8409.91.26  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.27  – – – –  Other pistons  10,0  B7  
8409.91.28  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.91.29  – – – –  Other  10,0  B7  
8409.91.31  – – – –  Carburettors and parts thereof  27,0  B7EN  L 186/870 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8409.91.32  – – – –  Cylinder blocks; crank cases  27,0  B7  
8409.91.34  – – – –  Cylinder liners  27,0  B7  
8409.91.35  – – – –  Cylinder heads and head covers  27,0  B7  
8409.91.37  – – – –  Pistons  27,0  B7  
8409.91.38  – – – –  Piston rings and gudgeon pins  27,0  B7  
8409.91.39  – – – –  Other  27,0  B7  
8409.91.41  – – – –  Carburettors and parts thereof  10,0  B7  
8409.91.42  – – – –  Cylinder blocks; crank cases  10,0  B7  
8409.91.43  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.44  – – – –  Other cylinder liners  10,0  B7  
8409.91.45  – – – –  Cylinder heads and head covers  10,0  B7  
8409.91.46  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.47  – – – –  Other pistons  10,0  B7  
8409.91.48  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.91.49  – – – –  Other  10,0  B7  
8409.91.51  – – – – –  Cylinder blocks; crank cases  15,0  B7  
8409.91.52  – – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  15,0  B7  
8409.91.53  – – – – –  Other cylinder liners  15,0  B7  
8409.91.54  – – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  15,0  B7  
8409.91.55  – – – – –  Other pistons  15,0  B7  
8409.91.59  – – – – –  Other  15,0  B7  
8409.91.61  – – – – –  Cylinder blocks; crank cases  3,0  B7  
8409.91.62  – – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  3,0  B7  
8409.91.63  – – – – –  Other cylinder liners  3,0  B7  
8409.91.64  – – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  3,0  B7  
8409.91.65  – – – – –  Other pistons  3,0  B7  
8409.91.69  – – – – –  Other  3,0  B7  
8409.91.71  – – – –  Carburettors and parts thereof  10,0  B7  
8409.91.72  – – – –  Cylinder blocks  10,0  B7  
8409.91.73  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7EN  12.6.2020 Official Journal of the European Union L 186/871
 
HS 2012  Description  Base rate (%)  Category  
8409.91.74  – – – –  Other cylinder liners  10,0  B7  
8409.91.75  – – – –  Cylinder heads and head covers  10,0  B7  
8409.91.76  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.91.77  – – – –  Other pistons  10,0  B7  
8409.91.78  – – – –  Pistons rings and gudgeon pins  10,0  B7  
8409.91.79  – – – –  Other  10,0  B7  
8409.99.11  – – – –  Carburettors and parts thereof  10,0  B7  
8409.99.12  – – – –  Cylinder blocks  10,0  B7  
8409.99.13  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.14  – – – –  Other cylinder liners  10,0  B7  
8409.99.15  – – – –  Cylinder heads and head covers  10,0  B7  
8409.99.16  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.17  – – – –  Other pistons  10,0  B7  
8409.99.18  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.99.19  – – – –  Other  10,0  B7  
8409.99.21  – – – –  Carburettors and parts thereof  10,0  B7  
8409.99.22  – – – –  Cylinder blocks  10,0  B7  
8409.99.23  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.24  – – – –  Other cylinder liners  10,0  B7  
8409.99.25  – – – –  Cylinder heads and head covers  10,0  B7  
8409.99.26  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.27  – – – –  Other pistons  10,0  B7  
8409.99.28  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.99.29  – – – –  Other  10,0  B7  
8409.99.31  – – – –  Carburettors and parts thereof  15,0  B7  
8409.99.32  – – – –  Cylinder blocks; crank cases  15,0  B7  
8409.99.33  – – – –  Cylinder liners  15,0  B7  
8409.99.34  – – – –  Cylinder heads and head covers  15,0  B7  
8409.99.35  – – – –  Pistons  15,0  B7  
8409.99.36  – – – –  Piston rings and gudgeon pins  15,0  B7  
8409.99.39  – – – –  Other  15,0  B7EN  L 186/872 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8409.99.41  – – – –  Carburettors and parts thereof  10,0  B7  
8409.99.42  – – – –  Cylinder blocks; crank cases  10,0  B7  
8409.99.43  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.44  – – – –  Other cylinder liners  10,0  B7  
8409.99.45  – – – –  Cylinder heads and head covers  10,0  B7  
8409.99.46  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.47  – – – –  Other pistons  10,0  B7  
8409.99.48  – – – –  Piston rings and gudgeon pins  10,0  B7  
8409.99.49  – – – –  Other  10,0  B7  
8409.99.51  – – – – –  Cylinder blocks; crank cases  10,0  B7  
8409.99.52  – – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.53  – – – – –  Other cylinder liners  10,0  B7  
8409.99.54  – – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.55  – – – – –  Other pistons  10,0  B7  
8409.99.59  – – – – –  Other  10,0  B7  
8409.99.61  – – – – –  Cylinder blocks; crank cases  3,0  B7  
8409.99.62  – – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  3,0  B7  
8409.99.63  – – – – –  Other cylinder liners  3,0  B7  
8409.99.64  – – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  3,0  B7  
8409.99.65  – – – – –  Other pistons  3,0  B7  
8409.99.69  – – – – –  Other  3,0  B7  
8409.99.71  – – – –  Carburettors and parts thereof  10,0  B7  
8409.99.72  – – – –  Cylinder blocks  10,0  B7  
8409.99.73  – – – –  Cylinder liners, with an internal diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.74  – – – –  Other cylinder liners  10,0  B7  
8409.99.75  – – – –  Cylinder heads and head covers  10,0  B7  
8409.99.76  – – – –  Pistons, with an external diameter of 50 mm or more, but not 
exceeding 155 mm  10,0  B7  
8409.99.77  – – – –  Other pistons  10,0  B7  
8409.99.78  – – – –  Pistons rings and gudgeon pins  10,0  B7EN  12.6.2020 Official Journal of the European Union L 186/873
 
HS 2012  Description  Base rate (%)  Category  
8409.99.79  – – – –  Other  10,0  B7  
8410.11.00  – –  Of a power not exceeding 1 000 kW  0,0  A  
8410.12.00  – –  Of a power exceeding 1 000 kW but not exceeding 10 000 kW  0,0  A  
8410.13.00  – –  Of a power exceeding 10 000 kW  0,0  A  
8410.90.00  –  Parts, including regulators  0,0  A  
8411.11.00  – –  Of a thrust not exceeding 25 kN  0,0  A  
8411.12.00  – –  Of a thrust exceeding 25 kN  0,0  A  
8411.21.00  – –  Of a power not exceeding 1 100 kW  0,0  A  
8411.22.00  – –  Of a power exceeding 1 100 kW  0,0  A  
8411.81.00  – –  Of a power not exceeding 5 000 kW  0,0  A  
8411.82.00  – –  Of a power exceeding 5 000 kW  0,0  A  
8411.91.00  – –  Of turbo-jets or turbo-propellers  0,0  A  
8411.99.00  – –  Other  0,0  A  
8412.10.00  –  Reaction engines other than turbo-jets  0,0  A  
8412.21.00  – –  Linear acting (cylinders)  0,0  A  
8412.29.00  – –  Other  0,0  A  
8412.31.00  – –  Linear acting (cylinders)  0,0  A  
8412.39.00  – –  Other  0,0  A  
8412.80.00  –  Other  0,0  A  
8412.90.10  – –  Of engines of subheading 8412.10  0,0  A  
8412.90.90  – –  Other  0,0  A  
8413.11.00  – –  Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in 
garages  3,0  A  
8413.19.00  – –  Other  3,0  A  
8413.20.10  – –  Water pumps  20,0  B5  
8413.20.90  – –  Other  20,0  B5  
8413.30.12  – – –  Water pumps or fuel pumps of a kind used for engines of motor vehicles of 
heading 87.02, 87.03 or 87.04  3,0  A  
8413.30.19  – – –  Other  3,0  A  
8413.30.21  – – –  Water pumps or fuel pumps of a kind used for engines of motor vehicles of 
heading 87.02, 87.03 or 87.04  3,0  A  
8413.30.29  – – –  Other  3,0  A  
8413.30.92  – – –  Water pumps or fuel pumps of a kind used for engines of motor vehicles of 
heading 87.02, 87.03 or 87.04  3,0  A  
8413.30.99  – – –  Other  3,0  A  
8413.40.00  –  Concrete pumps  0,0  AEN  L 186/874 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8413.50.30  – –  Water pumps, with a flow rate not exceeding 8 000 m  3 /h  10,0  B5  
8413.50.40  – –  Water pumps, with a flow rate exceeding 8 000 m  3 /h but not 
exceeding 13 000 m  3 /h  10,0  B5  
8413.50.90  – –  Other  0,0  A  
8413.60.30  – –  Water pumps, with a flow rate not exceeding 8 000 m  3 /h  10,0  B5  
8413.60.40  – –  Water pumps, with a flow rate exceeding 8 000 m  3 /h but not 
exceeding 13 000 m  3 /h  10,0  B5  
8413.60.90  – –  Other  0,0  A  
8413.70.11  – – –  With an inlet diameter not exceeding 200 mm  20,0  B5  
8413.70.19  – – –  Other  20,0  B5  
8413.70.31  – – –  With an inlet diameter not exceeding 200 mm  10,0  B5  
8413.70.39  – – –  Other  10,0  B5  
8413.70.41  – – –  With inlet diameter not exceeding 200 mm  10,0  B5  
8413.70.49  – – –  Other  10,0  B5  
8413.70.51  – – –  With an inlet diameter not exceeding 200 mm  10,0  B5  
8413.70.59  – – –  Other  10,0  B5  
8413.70.91  – – –  With an inlet diameter not exceeding 200 mm  0,0  A  
8413.70.99  – – –  Other  0,0  A  
8413.81.11  – – –  Water pumps, with a flow rate not exceeding 8 000 m  3 /h  10,0  B5  
8413.81.12  – – –  Water pumps, with a flow rate exceeding 8 000 m  3 /h but not 
exceeding 13 000 m  3 /h  10,0  B5  
8413.81.19  – – –  Other  0,0  A  
8413.82.00  – –  Liquid elevators  0,0  A  
8413.91.10  – – –  Of pumps of subheading 8413.20.10  5,0  B3  
8413.91.20  – – –  Of pumps of subheading 8413.20.90  5,0  B3  
8413.91.30  – – –  Of pumps of subheadings 8413.70.11 and 8413.70.19  5,0  B3  
8413.91.40  – – –  Of other centrifugal pumps  5,0  B3  
8413.91.90  – – –  Of other pumps  0,0  A  
8413.92.00  – –  Of liquid elevators  0,0  A  
8414.10.00  –  Vacuum pumps  10,0  B5  
8414.20.10  – –  Bicycle pumps  20,0  B5  
8414.20.90  – –  Other  20,0  B5  
8414.30.20  – –  Of a kind used for automotive air conditioners  5,0  B7  
8414.30.30  – –  Other, sealed units for air conditioning machines  0,0  A  
8414.30.40  – –  Other, with a refrigeration capacity exceeding 21,10 kW, or with a displacement 
per revolution of 220 cc or more  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/875
 
HS 2012  Description  Base rate (%)  Category  
8414.30.90  – –  Other  0,0  A  
8414.40.00  –  Air compressors mounted on a wheeled chassis for towing  5,0  B5  
8414.51.10  – – –  Table fans and box fans  30,0  B5  
8414.51.91  – – – –  With protective screen  25,0  B5  
8414.51.99  – – – –  Other  25,0  B5  
8414.59.20  – – – –  Explosion-proof air fans, of a kind used in underground mining  5,0  B5  
8414.59.30  – – – –  Blowers  15,0  B5  
8414.59.41  – – – – –  With protective screen  15,0  B5  
8414.59.49  – – – – –  Other  15,0  B5  
8414.59.50  – – – –  Blowers  10,0  B5  
8414.59.91  – – – – –  With protective screen  10,0  B5  
8414.59.99  – – – – –  Other  10,0  B5  
8414.60.11  – – –  Laminar airflow cabinets  15,0  B5  
8414.60.19  – – –  Other  15,0  B5  
8414.60.91  – – –  Suitable for industrial use  15,0  B5  
8414.60.99  – – –  Other  15,0  B5  
8414.80.13  – – – –  Laminar airflow cabinets  5,0  B5  
8414.80.14  – – – –  Other  5,0  B5  
8414.80.15  – – –  Not fitted with a filter, suitable for industrial use  5,0  B5  
8414.80.19  – – –  Not fitted with a filter, not suitable for industrial use  5,0  B5  
8414.80.30  – –  Free piston generators for gas turbines  5,0  B5  
8414.80.41  – – –  Gas compression modules suitable for use in oil drilling operations  5,0  B5  
8414.80.49  – – –  Other  5,0  B5  
8414.80.50  – –  Air pumps  5,0  B5  
8414.80.90  – –  Other  5,0  B5  
8414.90.13  – – –  Of goods of subheading 8414.10  0,0  A  
8414.90.14  – – –  Of goods of subheading 8414.20  10,0  B5  
8414.90.15  – – –  Of goods of subheading 8414,30  0,0  A  
8414.90.16  – – –  Of goods of subheading 8414.40  0,0  A  
8414.90.19  – – –  Other  0,0  A  
8414.90.21  – – –  Of a kind for fans suitable for use in goods of heading 84.15, 84.18, 85.09 
or 85.16  5,0  B5  
8414.90.29  – – –  Other  17,0  B5  
8414.90.31  – – –  Of goods of subheading 8414.60  10,0  B5  
8414.90.32  – – –  Of goods of subheading 8414.80  0,0  AEN  L 186/876 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8415.10.10  – –  Of an output not exceeding 26,38 kW  30,0  B5  
8415.10.90  – –  Other  20,0  B5  
8415.20.10  – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.20.90  – –  Other  17,0  B5  
8415.81.11  – – – –  Of an output not exceeding 21,10 kW  0,0  A  
8415.81.12  – – – –  Of an output exceeding 21,10 kW and with an air flow rate of each evaporator 
unit exceeding 67,96 m  3 /min  0,0  A  
8415.81.19  – – – –  Other  0,0  A  
8415.81.21  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.81.29  – – – –  Other  17,0  B5  
8415.81.31  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.81.39  – – – –  Other  17,0  B5  
8415.81.91  – – – –  Of an output exceeding 21,10 kW and with an air flow rate of each evaporator 
unit exceeding 67,96 m  3 /min  17,0  B5  
8415.81.93  – – – – –  Of an output not exceeding 21,10 kW  25,0  B5  
8415.81.94  – – – – –  Of an output exceeding 21,10 kW but not exceeding 26,38 kW  25,0  B5  
8415.81.99  – – – – –  Other  17,0  B5  
8415.82.11  – – – –  Of an output exceeding 21,10 kW and with an air flow rate of each evaporator 
unit exceeding 67,96 m  3 /min  0,0  A  
8415.82.19  – – – –  Other  0,0  A  
8415.82.21  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.82.29  – – – –  Other  15,0  B5  
8415.82.31  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.82.39  – – – –  Other  15,0  B5  
8415.82.91  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.82.99  – – – –  Other  15,0  B5  
8415.83.11  – – – –  Of an output exceeding 21,10 kW and with an air flow rate of each evaporator 
unit exceeding 67,96 m  3 /min  0,0  A  
8415.83.19  – – – –  Other  0,0  A  
8415.83.21  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.83.29  – – – –  Other  17,0  B5  
8415.83.31  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.83.39  – – – –  Other  17,0  B5  
8415.83.91  – – – –  Of an output not exceeding 26,38 kW  25,0  B5  
8415.83.99  – – – –  Other  17,0  B5  
8415.90.13  – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.14  – – –  Evaporators or condensers for air-conditioning machines for motor vehicles  5,0  AEN  12.6.2020 Official Journal of the European Union L 186/877
 
HS 2012  Description  Base rate (%)  Category  
8415.90.19  – – –  Other  3,0  A  
8415.90.24  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.25  – – – –  Other  3,0  A  
8415.90.26  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.29  – – – –  Other  3,0  A  
8415.90.34  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.35  – – – –  Other  3,0  A  
8415.90.36  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.39  – – – –  Other  3,0  A  
8415.90.44  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.45  – – – –  Other  3,0  A  
8415.90.46  – – – –  Of a kind used in aircraft or railway rolling stock  0,0  A  
8415.90.49  – – – –  Other  3,0  A  
8416.10.00  –  Furnace burners for liquid fuel  0,0  A  
8416.20.00  –  Other furnace burners, including combination burners  0,0  A  
8416.30.00  –  Mechanical stokers including their mechanical grates, mechanical ash dischargers and 
similar appliances  0,0  A  
8416.90.00  –  Parts  0,0  A  
8417.10.00  –  Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites 
or of metals  0,0  A  
8417.20.00  –  Bakery ovens, including biscuit ovens  10,0  B3  
8417.80.00  –  Other  0,0  A  
8417.90.00  –  Parts  0,0  A  
8418.10.10  – –  Household type  25,0  B5  
8418.10.90  – –  Other  3,0  A  
8418.21.00  – –  Compression-type  25,0  B5  
8418.29.00  – –  Othe  35,0  B5  
8418.30.10  – –  Not exceeding 200 l capacity  20,0  B5  
8418.30.90  – –  Other  20,0  B5  
8418.40.10  – –  Not exceeding 200 l capacity  20,0  B5  
8418.40.90  – –  Other  20,0  B5  
8418.50.11  – – –  Of a kind suitable for medical, surgical or laboratory use  5,0  B5  
8418.50.19  – – –  Other  12,0  B5  
8418.50.91  – – –  Of a kind suitable for medical, surgical or laboratory use  5,0  B5  
8418.50.99  – – –  Other  20,0  B5  
8418.61.00  – –  Heat pumps other than air conditioning machines of heading 84.15  10,0  B5EN  L 186/878 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8418.69.10  – – –  Beverage coolers  10,0  B5  
8418.69.30  – – –  Drinking water coolers  10,0  B5  
8418.69.41  – – – –  For air conditioning machines  10,0  B5  
8418.69.49  – – – –  Other  10,0  B5  
8418.69.50  – – –  Scale ice-maker units  3,0  A  
8418.69.90  – – –  Other  10,0  B5  
8418.91.00  – –  Furniture designed to receive refrigerating or freezing equipment  3,0  A  
8418.99.10  – – –  Evaporators or condensers  0,0  A  
8418.99.40  – – –  Aluminium roll-bonded panels of a kind used for the goods of 
subheading 8418.10.10, 8418.21.00 or 8418.29.00  0,0  A  
8418.99.90  – – –  Other  0,0  A  
8419.11.10  – – –  Household type  10,0  B5  
8419.11.90  – – –  Other  10,0  B5  
8419.19.10  – – –  Household type  10,0  B5  
8419.19.90  – – –  Other  10,0  B5  
8419.20.00  –  Medical, surgical or laboratory sterilisers  0,0  A  
8419.31.10  – – –  Electrically operated  0,0  A  
8419.31.20  – – –  Not electrically operated  0,0  A  
8419.32.10  – – –  Electrically operated  0,0  A  
8419.32.20  – – –  Not electrically operated  0,0  A  
8419.39.11  – – – –  Machinery for the treatment of materials by a process involving heating, for the 
manufacture of printed circuit boards, printed wiring boards or printed circuit 
assemblies  0,0  A  
8419.39.19  – – – –  Other  0,0  A  
8419.39.20  – – –  Not electrically operated  0,0  A  
8419.40.10  – –  Electrically operated  0,0  A  
8419.40.20  – –  Not electrically operated  0,0  A  
8419.50.10  – –  Cooling towers  3,0  A  
8419.50.90  – –  Other  3,0  A  
8419.60.10  – –  Electrically operated  0,0  A  
8419.60.20  – –  Not electrically operated  0,0  A  
8419.81.10  – – –  Electrically operated  15,0  B5  
8419.81.20  – – –  Not electrically operated  15,0  B5  
8419.89.13  – – – –  Machinery for the treatment of material by a process involving heating, for the 
manufacture of printed circuit boards, printed wiring boards or printed circuit 
assemblies  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/879
 
HS 2012  Description  Base rate (%)  Category  
8419.89.19  – – – –  Other  0,0  A  
8419.89.20  – – –  Not electrically operated  0,0  A  
8419.90.12  – – –  Parts of machinery for the treatment of materials by a process involving heating, 
for the manufacture of printed circuit boards, printed wiring boards or printed 
circuit assemblies  0,0  A  
8419.90.13  – – –  Casings for cooling towers  0,0  A  
8419.90.19  – – –  Other  0,0  A  
8419.90.21  – – –  Household type  0,0  A  
8419.90.29  – – –  Other  0,0  A  
8420.10.10  – –  Apparatus for the application of dry film or liquid photo resist, photo-sensitive 
layers, soldering pastes, solder or adhesive materials on printed circuit boards or 
printed wiring boards or their components  0,0  A  
8420.10.20  – –  Ironing machines or wringers suitable for domestic use  5,0  B5  
8420.10.90  – –  Other  0,0  A  
8420.91.10  – – –  Parts of apparatus for the application of dry film or liquid photo resist, photo- 
sensitive layers, soldering pastes, solder or adhesive materials on printed circuit 
boards or printed wiring boards substrates or their components  0,0  A  
8420.91.90  – – –  Other  3,0  A  
8420.99.10  – – –  Parts of apparatus for the application of dry film or liquid photo resist, photo ­
sensitive layers, soldering pastes, solder or adhesive materials on printed circuit 
boards or printed wiring boards substrates or their components  0,0  A  
8420.99.90  – – –  Other  3,0  A  
8421.11.00  – –  Cream separators  10,0  B5  
8421.12.00  – –  Clothes-dryers  18,0  B5  
8421.19.10  – – –  Of a kind used for sugar manufacture  5,0  B5  
8421.19.90  – – –  Other  5,0  B5  
8421.21.11  – – – –  Filtering machinery and apparatus for domestic use  10,0  B5  
8421.21.19  – – – –  Other  10,0  B5  
8421.21.22  – – – –  Electrically operated  5,0  B5  
8421.21.23  – – – –  Not electrically operated  10,0  B5  
8421.22.30  – – –  Electrically operated, of a capacity exceeding 500 l/h  15,0  B5  
8421.22.90  – – –  Other  10,0  B5  
8421.23.11  – – – –  Oil filters  0,0  A  
8421.23.19  – – – –  Other  0,0  A  
8421.23.21  – – – –  Oil filters  15,0  B5  
8421.23.29  – – – –  Other  15,0  B5EN  L 186/880 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8421.23.91  – – – –  Oil filters  0,0  A  
8421.23.99  – – – –  Other  0,0  A  
8421.29.10  – – –  Of a kind suitable for medical, surgical or laboratory use  0,0  A  
8421.29.20  – – –  Of a kind used for sugar manufacture  0,0  A  
8421.29.30  – – –  Of a kind used in oil drilling operations  0,0  A  
8421.29.40  – – –  Other, petrol filters  0,0  A  
8421.29.50  – – –  Other, oil filters  0,0  A  
8421.29.90  – – –  Other  0,0  A  
8421.31.10  – – –  For machinery of heading 84.29 or 84.30  0,0  A  
8421.31.20  – – –  For motor vehicles of Chapter 87  10,0  B7  
8421.31.90  – – –  Other  0,0  A  
8421.39.20  – – –  Air purifiers  0,0  A  
8421.39.90  – – –  Other  0,0  A  
8421.91.10  – – –  Of goods of subheading 8421.12.00  0,0  A  
8421.91.20  – – –  Of goods of subheading 8421.19.10  0,0  A  
8421.91.90  – – –  Of goods of subheading 8421.11.00 or 8421.19.90  0,0  A  
8421.99.20  – – –  Filtering cartridges for filters of subheading 8421.23  0,0  A  
8421.99.30  – – –  Of goods of subheading 8421.31  0,0  A  
8421.99.91  – – – –  Of goods of subheading 8421.29.20  0,0  A  
8421.99.94  – – – –  Of goods of subheading 8421.21.11  0,0  A  
8421.99.95  – – – –  Of goods of subheading 8421.23.11, 8421.23.19, 8421.23.91 or 8421.23.99  0,0  A  
8421.99.99  – – – –  Other  0,0  A  
8422.11.00  – –  Of the household type  20,0  B5  
8422.19.00  – –  Other  15,0  B5  
8422.20.00  –  Machinery for cleaning or drying bottles or other containers  5,0  B5  
8422.30.00  –  Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other 
containers; machinery for capsuling bottles, jars, tubes and similar containers; 
machinery for aerating beverages  0,0  A  
8422.40.00  –  Other packing or wrapping machinery (including heat-shrink wrapping machinery)  0,0  A  
8422.90.10  – –  Of machines of subheading 8422.11  5,0  B5  
8422.90.90  – –  Other  0,0  A  
8423.10.10  – –  Electrically operated  20,0  B5  
8423.10.20  – –  Not electrically operated  20,0  B5  
8423.20.10  – –  Electrically operated  0,0  A  
8423.20.20  – –  Not electrically operated  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/881
 
HS 2012  Description  Base rate (%)  Category  
8423.30.10  – –  Electrically operated  0,0  A  
8423.30.20  – –  Not electrically operated  0,0  A  
8423.81.10  – – –  Electrically operated  20,0  B5  
8423.81.20  – – –  Not electrically operated  20,0  B5  
8423.82.11  – – – –  Having a maximum weighing capacity not exceeding 1 000 kg  7,0  B5  
8423.82.19  – – – –  Other  3,0  A  
8423.82.21  – – – –  Having a maximum weighing capacity not exceeding 1 000 kg  15,0  B5  
8423.82.29  – – – –  Other  3,0  A  
8423.89.10  – – –  Electrically operated  3,0  A  
8423.89.20  – – –  Not electrically operated  3,0  A  
8423.90.10  – –  Weighing machine weights  15,0  B5  
8423.90.21  – – –  Of electrically operated machines  5,0  B5  
8423.90.29  – – –  Of non-electrically operated machines  5,0  B5  
8424.10.10  – –  Of a kind suitable for aircraft use  0,0  A  
8424.10.90  – –  Other  0,0  A  
8424.20.11  – – –  Agricultural or horticultural  0,0  A  
8424.20.19  – – –  Other  0,0  A  
8424.20.21  – – –  Agricultural or horticultural  0,0  A  
8424.20.29  – – –  Other  0,0  A  
8424.30.00  –  Steam or sand blasting machines and similar jet projecting machines  0,0  A  
8424.81.10  – – –  Drip irrigation systems  0,0  A  
8424.81.30  – – –  Hand-operated insecticide sprayers  15,0  B5  
8424.81.40  – – –  Other, not electrically operated  0,0  A  
8424.81.50  – – –  Other, electrically operated  0,0  A  
8424.89.10  – – –  Hand-operated household sprayers of a capacity not exceeding 3 l  7,0  B5  
8424.89.20  – – –  Spray heads with dip tubes  7,0  B5  
8424.89.40  – – –  Wet processing equipment, by projecting, dispersing or spraying, of chemical or 
electrochemical solutions for the application on printed circuit boards or printed 
wiring boards substrates; apparatus for the spot application of liquids, soldering 
pastes, solder ball, adhesives or sealant to printed circuit boards or printed wiring 
boards or their components; apparatus for the application of dry film or liquid 
photo resist, photo-sensitive layers, soldering pastes, solder or adhesive materials 
on printed circuit boards or printed wiring boards substrates or their components  0,0  AEN  L 186/882 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8424.89.50  – – –  Other, electrically operated  0,0  A  
8424.89.90  – – –  Other, not electrically operated  0,0  A  
8424.90.10  – –  Of fire extinguishers  0,0  A  
8424.90.21  – – – –  Of goods of subheading 8424.20.11  0,0  A  
8424.90.23  – – – –  Other  0,0  A  
8424.90.24  – – – –  Of goods of subheading 8424.20.21  0,0  A  
8424.90.29  – – – –  Other  0,0  A  
8424.90.30  – –  Of steam or sand blasting machines and similar jet projecting machines  0,0  A  
8424.90.93  – – –  Of goods of subheading 8424.81.10  0,0  A  
8424.90.94  – – –  Of goods of subheading 8424.81.30 or 8424.81.40  0,0  A  
8424.90.95  – – –  Of goods of subheading 8424.81.50  0,0  A  
8424.90.99  – – –  Other  0,0  A  
8425.11.00  – –  Powered by electric motor  0,0  A  
8425.19.00  – –  Other  0,0  A  
8425.31.00  – –  Powered by electric motor  0,0  A  
8425.39.00  – –  Other  0,0  A  
8425.41.00  – –  Built-in jacking systems of a type used in garages  0,0  A  
8425.42.10  – – –  Jacks of a kind used in tipping mechanisms for lorries  0,0  A  
8425.42.90  – – –  Other  0,0  A  
8425.49.10  – – –  Electrically operated  0,0  A  
8425.49.20  – – –  Not electrically operated  0,0  A  
8426.11.00  – –  Overhead travelling cranes on fixed support  5,0  B5  
8426.12.00  – –  Mobile lifting frames on tyres and straddle carriers  0,0  A  
8426.19.20  – – –  Bridge cranes  0,0  A  
8426.19.30  – – –  Gantry cranes  0,0  A  
8426.19.90  – – –  Other  0,0  A  
8426.20.00  –  Tower cranes  0,0  A  
8426.30.00  –  Portal or pedestal jib cranes  5,0  B5  
8426.41.00  – –  On tyres  0,0  A  
8426.49.00  – –  Other  0,0  A  
8426.91.00  – –  Designed for mounting on road vehicles  0,0  A  
8426.99.00  – –  Other  0,0  A  
8427.10.00  –  Self-propelled trucks powered by an electric motor  0,0  A  
8427.20.00  –  Other self-propelled trucks  0,0  A  
8427.90.00  –  Other trucks  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/883
 
HS 2012  Description  Base rate (%)  Category  
8428.10.10  – –  Passenger lifts  10,0  B5  
8428.10.21  – – –  Of a kind used in buildings  10,0  B5  
8428.10.29  – – –  Other  10,0  B5  
8428.10.90  – –  Skip hoists  0,0  A  
8428.20.10  – –  Of a kind used for agriculture  5,0  B5  
8428.20.20  – –  Automated machines for the transport, handling and storage of printed circuit 
boards, printed wiring boards or printed circuit assemblies  0,0  A  
8428.20.90  – –  Other  5,0  B5  
8428.31.00  – –  Specially designed for underground use  5,0  B5  
8428.32.10  – – –  Of a kind used for agriculture  5,0  B5  
8428.32.90  – – –  Other  5,0  B5  
8428.33.10  – – –  Of a kind used for agriculture  5,0  B5  
8428.33.20  – – –  Automated machines for the transport, handling and storage of printed circuit 
boards, printed wiring boards or printed circuit assemblies  0,0  A  
8428.33.90  – – –  Other  5,0  B5  
8428.39.10  – – –  Of a kind used for agriculture  5,0  B5  
8428.39.30  – – –  Automated machines for the transport, handling and storage of printed circuit 
boards, printed wiring boards or printed circuit assemblies  0,0  A  
8428.39.90  – – –  Other  5,0  B5  
8428.40.00  –  Escalators and moving walkways  5,0  B5  
8428.60.00  –  Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars  0,0  A  
8428.90.20  – –  Automated machines for the transport, handling and storage of printed circuit 
boards, printed wiring boards or printed circuit assemblies  0,0  A  
8428.90.30  – –  Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar 
railway wagon handling equipment  0,0  A  
8428.90.90  – –  Other  0,0  A  
8429.11.00  – –  Track laying  0,0  A  
8429.19.00  – –  Other  0,0  A  
8429.20.00  –  Graders and levellers  0,0  A  
8429.30.00  –  Scrapers  0,0  A  
8429.40.30  – –  Tamping machines  0,0  A  
8429.40.40  – –  Vibratory smooth drum rollers, with a centrifugal force drum not exceeding 20 t 
by weight  5,0  B5  
8429.40.50  – –  Other vibratory road rollers  0,0  A  
8429.40.90  – –  Other  0,0  A  
8429.51.00  – –  Front-end shovel loaders  0,0  A  
8429.52.00  – –  Machinery with a 360° revolving superstructure  0,0  AEN  L 186/884 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8429.59.00  – –  Other  0,0  A  
8430.10.00  –  Pile-drivers and pile-extractors  0,0  A  
8430.20.00  –  Snow-ploughs and snow-blowers  0,0  A  
8430.31.00  – –  Self-propelled  0,0  A  
8430.39.00  – –  Other  0,0  A  
8430.41.00  – –  Self-propelled  0,0  A  
8430.49.10  – – –  Wellhead platforms and integrated production modules suitable for use in drilling 
operations  0,0  A  
8430.49.90  – – –  Other  0,0  A  
8430.50.00  –  Other machinery, self-propelled  0,0  A  
8430.61.00  – –  Tamping or compacting machinery  0,0  A  
8430.69.00  – –  Other  0,0  A  
8431.10.13  – – –  Of goods of subheading 8425.11.00, 8425.31.00 or 8425.49.10  0,0  A  
8431.10.19  – – –  Other  0,0  A  
8431.10.22  – – –  Of goods of subheading 8425.19.00, 8425.39.00, 8425.41.00, 8425.42.10 
or 8425.42.90  0,0  A  
8431.10.29  – – –  Other  0,0  A  
8431.20.00  –  Of machinery of heading 84.27  0,0  A  
8431.31.10  – – –  Of goods of subheading 8428.10.21, 8428.10.29 or 8428.10.90  0,0  A  
8431.31.20  – – –  Of goods of subheading 8428.10.10 or 8428.40.00  0,0  A  
8431.39.10  – – –  Of goods of subheading 8428.20.10, 8428.32.10, 8428.33.10 or 8428.39.10  0,0  A  
8431.39.20  – – –  Of goods of subheading 8428.90  0,0  A  
8431.39.40  – – –  Of automated machines for the transport, handling and storage of printed circuit 
boards, printed wiring boards or printed circuit assemblies  0,0  A  
8431.39.90  – – –  Other  0,0  A  
8431.41.10  – – –  For machinery of heading 84.26  10,0  B5  
8431.41.90  – – –  Other  10,0  B5  
8431.42.00  – –  Bulldozer or angledozer blades  10,0  B5  
8431.43.00  – –  Parts for boring or sinking machinery of subheading 8430.41 or 8430.49  0,0  A  
8431.49.10  – – –  Parts of machinery of heading 84.26  0,0  A  
8431.49.20  – – –  Cutting edges or end bits of a kind used for scrapers, graders or levellers  0,0  A  
8431.49.40  – – –  Cutting edges or end bits of a kind used for bulldozer or angledozer blades  0,0  A  
8431.49.50  – – –  Of road rollers  0,0  A  
8431.49.60  – – –  Of goods of subheading 8430.20.00  0,0  A  
8431.49.90  – – –  Other  0,0  A  
8432.10.00  –  Ploughs  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/885
 
HS 2012  Description  Base rate (%)  Category  
8432.21.00  – –  Disc harrows  20,0  B5  
8432.29.00  – –  Other  20,0  B5  
8432.30.00  –  Seeders, planters and transplanters  5,0  B5  
8432.40.00  –  Manure spreaders and fertiliser distributors  5,0  B5  
8432.80.10  – –  Agricultural or horticultural type  5,0  B5  
8432.80.20  – –  Lawn or sports-ground rollers  5,0  B5  
8432.80.90  – –  Other  5,0  B5  
8432.90.10  – –  Of machinery of subheading 8432.80.90  0,0  A  
8432.90.20  – –  Of lawn or sports-ground rollers  0,0  A  
8432.90.90  – –  Other  0,0  A  
8433.11.00  – –  Powered, with the cutting device rotating in a horizontal plane  5,0  B5  
8433.19.10  – – –  Not powered  5,0  B5  
8433.19.90  – – –  Other  5,0  B5  
8433.20.00  –  Other mowers, including cutter bars for tractor mounting  5,0  B5  
8433.30.00  –  Other haymaking machinery  5,0  B5  
8433.40.00  –  Straw or fodder balers, including pick-up balers  5,0  B5  
8433.51.00  – –  Combine harvester-threshers  5,0  B5  
8433.52.00  – –  Other threshing machinery  5,0  B5  
8433.53.00  – –  Root or tuber harvesting machines  5,0  B5  
8433.59.10  – – –  Cotton pickers and cotton gins  5,0  B5  
8433.59.90  – – –  Other  5,0  B5  
8433.60.10  – –  Electrically operated  0,0  A  
8433.60.20  – –  Not electrically operated  0,0  A  
8433.90.10  – –  Castors, of a diameter (including tyres) exceeding 100 mm but not 
exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto 
exceeds 30 mm  0,0  A  
8433.90.20  – –  Other, of goods of subheading 8433.11 or 8433.19.90  0,0  A  
8433.90.30  – –  Other, of goods of subheading 8433.19.10  0,0  A  
8433.90.90  – –  Other  0,0  A  
8434.10.10  – –  Electrically operated  0,0  A  
8434.10.20  – –  Not electrically operated  0,0  A  
8434.20.10  – –  Electrically operated  0,0  A  
8434.20.20  – –  Not electrically operated  0,0  A  
8434.90.10  – –  Of electrically operated machines  0,0  A  
8434.90.20  – –  Of non-electrically operated machines  0,0  A  
8435.10.10  – –  Electrically operated  0,0  AEN  L 186/886 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8435.10.20  – –  Not electrically operated  0,0  A  
8435.90.10  – –  Of electrically operated machines  0,0  A  
8435.90.20  – –  Of non-electrically operated machines  0,0  A  
8436.10.10  – –  Electrically operated  20,0  B5  
8436.10.20  – –  Not electrically operated  20,0  B5  
8436.21.10  – – –  Electrically operated  3,0  A  
8436.21.20  – – –  Not electrically operated  3,0  A  
8436.29.10  – – –  Electrically operated  3,0  A  
8436.29.20  – – –  Not electrically operated  3,0  A  
8436.80.11  – – –  Agricultural or horticultural type  3,0  A  
8436.80.19  – – –  Other  3,0  A  
8436.80.21  – – –  Agricultural or horticultural type  3,0  A  
8436.80.29  – – –  Other  3,0  A  
8436.91.10  – – –  Of electrically operated machines and equipment  0,0  A  
8436.91.20  – – –  Of non-electrically operated machines and equipment  0,0  A  
8436.99.11  – – – –  Agricultural or horticultural type  0,0  A  
8436.99.19  – – – –  Other  0,0  A  
8436.99.21  – – – –  Agricultural or horticultural type  0,0  A  
8436.99.29  – – – –  Other  0,0  A  
8437.10.10  – –  For grains, electrically operated; winnowing and similar cleaning machines, elec ­
trically operated  5,0  B5  
8437.10.20  – –  For grains, not electrically operated; winnowing and similar cleaning machines, not 
electrically operated  5,0  B5  
8437.10.30  – –  Other, electrically operated  5,0  B5  
8437.10.40  – –  Other, not electrically operated  5,0  B5  
8437.80.10  – –  Rice hullers and cone type rice mills, electrically operated  20,0  B5  
8437.80.20  – –  Rice hullers and cone type rice mills, not electrically operated  20,0  B5  
8437.80.30  – –  Industrial type coffee and corn mills, electrically operated  20,0  B5  
8437.80.40  – –  Industrial type coffee and corn mills, not electrically operated  20,0  B5  
8437.80.51  – – –  Polishing machines for rice, sifting and sieving machines, bran cleaning machines 
and husking machines  20,0  B5  
8437.80.59  – – –  Other  20,0  B5  
8437.80.61  – – –  Polishing machines for rice, sifting and sieving machines, bran cleaner machines 
and husking machines  20,0  B5  
8437.80.69  – – –  Other  20,0  B5  
8437.90.11  – – –  Of machines of subheading 8437.10  0,0  A  
8437.90.19  – – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/887
 
HS 2012  Description  Base rate (%)  Category  
8437.90.21  – – –  Of machines of subheading 8437.10  0,0  A  
8437.90.29  – – –  Other  0,0  A  
8438.10.10  – –  Electrically operated  3,0  A  
8438.10.20  – –  Not electrically operated  3,0  A  
8438.20.10  – –  Electrically operated  3,0  A  
8438.20.20  – –  Not electrically operated  3,0  A  
8438.30.10  – –  Electrically operated  3,0  A  
8438.30.20  – –  Not electrically operated  3,0  A  
8438.40.00  –  Brewery machinery  3,0  A  
8438.50.10  – –  Electrically operated  0,0  A  
8438.50.20  – –  Not electrically operated  0,0  A  
8438.60.10  – –  Electrically operated  0,0  A  
8438.60.20  – –  Not electrically operated  0,0  A  
8438.80.11  – – –  Electrically operated  0,0  A  
8438.80.12  – – –  Not electrically operated  0,0  A  
8438.80.91  – – –  Electrically operated  0,0  A  
8438.80.92  – – –  Not electrically operated  0,0  A  
8438.90.11  – – –  Of goods of subheading 8438.30.10  0,0  A  
8438.90.12  – – –  Of coffee pulpers  0,0  A  
8438.90.19  – – –  Other  0,0  A  
8438.90.21  – – –  Of goods of subheading 8438.30.20  0,0  A  
8438.90.22  – – –  Of coffee pulpers  0,0  A  
8438.90.29  – – –  Other  0,0  A  
8439.10.00  –  Machinery for making pulp of fibrous cellulosic material  0,0  A  
8439.20.00  –  Machinery for making paper or paperboard  0,0  A  
8439.30.00  –  Machinery for finishing paper or paperboard  0,0  A  
8439.91.00  – –  Of machinery for making pulp of fibrous cellulosic material  0,0  A  
8439.99.00  – –  Other  0,0  A  
8440.10.10  – –  Electrically operated  0,0  A  
8440.10.20  – –  Not electrically operated  0,0  A  
8440.90.10  – –  Of electrically operated machines  0,0  A  
8440.90.20  – –  Of non-electrically operated machines  0,0  A  
8441.10.10  – –  Electrically operated  0,0  A  
8441.10.20  – –  Not electrically operated  0,0  A  
8441.20.10  – –  Electrically operated  0,0  A  
8441.20.20  – –  Not electrically operated  0,0  AEN  L 186/888 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8441.30.10  – –  Electrically operated  0,0  A  
8441.30.20  – –  Not electrically operated  0,0  A  
8441.40.10  – –  Electrically operated  0,0  A  
8441.40.20  – –  Not electrically operated  0,0  A  
8441.80.10  – –  Electrically operated  0,0  A  
8441.80.20  – –  Not electrically operated  0,0  A  
8441.90.10  – –  Of electrically operated machines  0,0  A  
8441.90.20  – –  Of non-electrically operated machines  0,0  A  
8442.30.10  – –  Electrically operated  0,0  A  
8442.30.20  – –  Not electrically operated  0,0  A  
8442.40.10  – –  Of electrically operated machines, apparatus or equipment  0,0  A  
8442.40.20  – –  Of non-electrically operated machines, apparatus or equipment  0,0  A  
8442.50.00  –  Plates, cylinders and other printing components; plates, cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, grained or polished)  0,0  A  
8443.11.00  – –  Offset printing machinery, reel-fed  0,0  A  
8443.12.00  – –  Offset printing machinery, sheet-fed, office type (using sheets with one side not 
exceeding 22 cm and the other side not exceeding 36 cm on the unfolded state)  0,0  A  
8443.13.00  – –  Other offset printing machinery  0,0  A  
8443.14.00  – –  Letterpress printing machinery, reel-fed, excluding flexographic printing  0,0  A  
8443.15.00  – –  Letterpress printing machinery, other than reel-fed, excluding flexographic printing  0,0  A  
8443.16.00  – –  Flexographic printing machinery  0,0  A  
8443.17.00  – –  Gravure printing machinery  0,0  A  
8443.19.00  – –  Other  0,0  A  
8443.31.10  – – –  Printer-copiers, printing by the ink-jet process  0,0  A  
8443.31.20  – – –  Printer-copiers, printing by the laser process  0,0  A  
8443.31.30  – – –  Combination printer-copier-facsimile machines  0,0  A  
8443.31.90  – – –  Other  0,0  A  
8443.32.10  – – –  Dot matrix printers  0,0  A  
8443.32.20  – – –  Ink-jet printers  0,0  A  
8443.32.30  – – –  Laser printers  0,0  A  
8443.32.40  – – –  Facsimile machines  0,0  A  
8443.32.50  – – –  Screen printing machinery for the manufacture of printed circuit boards or 
printed wiring boards  0,0  A  
8443.32.60  – – –  Plotters  0,0  A  
8443.32.90  – – –  Other  0,0  A  
8443.39.11  – – – –  Colour  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/889
 
HS 2012  Description  Base rate (%)  Category  
8443.39.19  – – – –  Other  0,0  A  
8443.39.20  – – –  Electrostatic photocopying apparatus, operating by reproducing the original 
image via an intermediate onto the copy (indirect process)  7,0  B5  
8443.39.30  – – –  Other photocopying apparatus incorporating an optical system  0,0  A  
8443.39.40  – – –  Ink-jet printers  5,0  B5  
8443.39.90  – – –  Other  5,0  B5  
8443.91.00  – –  Parts and accessories of printing machinery used for printing by means of plates, 
cylinders and other printing components of heading 84.42  0,0  A  
8443.99.10  – – –  Of screen printing machinery for the manufacture of printed circuit boards or 
printed wiring boards  0,0  A  
8443.99.20  – – –  Ink-filled printer cartridges  0,0  A  
8443.99.30  – – –  Paper feeders and sorters  0,0  A  
8443.99.90  – – –  Other  0,0  A  
8444.00.10  –  Electrically operated  0,0  A  
8444.00.20  –  Not electrically operated  0,0  A  
8445.11.10  – – –  Electrically operated  0,0  A  
8445.11.20  – – –  Not electrically operated  0,0  A  
8445.12.10  – – –  Electrically operated  0,0  A  
8445.12.20  – – –  Not electrically operated  0,0  A  
8445.13.10  – – –  Electrically operated  0,0  A  
8445.13.20  – – –  Not electrically operated  0,0  A  
8445.19.10  – – –  Electrically operated  0,0  A  
8445.19.20  – – –  Not electrically operated  0,0  A  
8445.20.10  – –  Electrically operated  0,0  A  
8445.20.20  – –  Not electrically operated  0,0  A  
8445.30.10  – –  Electrically operated  0,0  A  
8445.30.20  – –  Not electrically operated  0,0  A  
8445.40.10  – –  Electrically operated  0,0  A  
8445.40.20  – –  Not electrically operated  0,0  A  
8445.90.10  – –  Electrically operated  0,0  A  
8445.90.20  – –  Not electrically operated  0,0  A  
8446.10.10  – –  Electrically operated  0,0  A  
8446.10.20  – –  Not electrically operated  0,0  A  
8446.21.00  – –  Power looms  0,0  A  
8446.29.00  – –  Other  0,0  A  
8446.30.00  –  For weaving fabrics of a width exceeding 30 cm, shuttleless type  0,0  AEN  L 186/890 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8447.11.10  – – –  Electrically operated  0,0  A  
8447.11.20  – – –  Not electrically operated  0,0  A  
8447.12.10  – – –  Electrically operated  0,0  A  
8447.12.20  – – –  Not electrically operated  0,0  A  
8447.20.10  – –  Electrically operated  0,0  A  
8447.20.20  – –  Not electrically operated  0,0  A  
8447.90.10  – –  Electrically operated  0,0  A  
8447.90.20  – –  Not electrically operated  0,0  A  
8448.11.10  – – –  Electrically operated  0,0  A  
8448.11.20  – – –  Not electrically operated  0,0  A  
8448.19.10  – – –  Electrically operated  0,0  A  
8448.19.20  – – –  Not electrically operated  0,0  A  
8448.20.00  –  Parts and accessories of machines of heading 84.44 or of their auxiliary machinery  0,0  A  
8448.31.00  – –  Card clothing  0,0  A  
8448.32.00  – –  Of machines for preparing textile fibres, other than card clothing  0,0  A  
8448.33.00  – –  Spindles, spindle flyers, spinning rings and ring travellers  0,0  A  
8448.39.00  – –  Other  0,0  A  
8448.42.00  – –  Reeds for looms, healds and heald-frames  0,0  A  
8448.49.10  – – –  Shuttles  0,0  A  
8448.49.91  – – – –  Parts of electrically operated machines  0,0  A  
8448.49.92  – – – –  Parts of non-electrically operated machines  0,0  A  
8448.51.00  – –  Sinkers, needles and other articles used in forming stitches  0,0  A  
8448.59.00  – –  Other  0,0  A  
8449.00.10  –  Electrically operated  0,0  A  
8449.00.20  –  Not electrically operated  0,0  A  
8450.11.10  – – –  Each of a dry linen capacity not exceeding 6 kg  25,0  B5  
8450.11.90  – – –  Other  25,0  B5  
8450.12.00  – –  Other machines, with built-in centrifugal drier  25,0  B5  
8450.19.10  – – –  Electrically operated  25,0  B5  
8450.19.90  – – –  Other  25,0  B5  
8450.20.00  –  Machines, each of a dry linen capacity exceeding 10 kg  25,0  B5  
8450.90.10  – –  Of machines of subheading 8450.20.00  3,0  A  
8450.90.20  – –  Of machines of subheading 8450.11, 8450.12.00 or 8450.19  3,0  A  
8451.10.00  –  Dry-cleaning machines  0,0  A  
8451.21.00  – –  Each of a dry linen capacity not exceeding 10 kg  15,0  B5EN  12.6.2020 Official Journal of the European Union L 186/891
 
HS 2012  Description  Base rate (%)  Category  
8451.29.00  – –  Other  3,0  A  
8451.30.10  – –  Single roller type domestic ironing machines  0,0  A  
8451.30.90  – –  Other  0,0  A  
8451.40.00  –  Washing, bleaching or dyeing machines  0,0  A  
8451.50.00  –  Machines for reeling, unreeling, folding, cutting or pinking textile fabrics  0,0  A  
8451.80.00  –  Other machinery  0,0  A  
8451.90.11  – – –  For domestic use  3,0  A  
8451.90.19  – – –  Other  3,0  A  
8451.90.90  – –  Other  0,0  A  
8452.10.00  –  Sewing machines of the household type  25,0  B5  
8452.21.00  – –  Automatic units  0,0  A  
8452.29.00  – –  Other  0,0  A  
8452.30.00  –  Sewing machine needles  10,0  B5  
8452.90.11  – – –  Arms and beds; stands with or without centre frames; flywheels; belt guards; 
treadles or pedals  25,0  B5  
8452.90.12  – – –  Furniture, bases and covers and parts thereof  25,0  B5  
8452.90.19  – – –  Other  25,0  B5  
8452.90.91  – – –  Arms and beds; stands with or without centre frames; flywheels; belt guards; 
treadles or pedals  0,0  A  
8452.90.92  – – –  Furniture, bases and covers and parts thereof  0,0  A  
8452.90.99  – – –  Other  0,0  A  
8453.10.10  – –  Electrically operated  0,0  A  
8453.10.20  – –  Not electrically operated  0,0  A  
8453.20.10  – –  Electrically operated  0,0  A  
8453.20.20  – –  Not electrically operated  0,0  A  
8453.80.10  – –  Electrically operated  0,0  A  
8453.80.20  – –  Not electrically operated  0,0  A  
8453.90.00  –  Parts  0,0  A  
8454.10.00  –  Converters  0,0  A  
8454.20.00  –  Ingot moulds and ladles  5,0  B5  
8454.30.00  –  Casting machines  0,0  A  
8454.90.00  –  Parts  0,0  A  
8455.10.00  –  Tube mills  0,0  A  
8455.21.00  – –  Hot or combination hot and cold  0,0  A  
8455.22.00  – –  Cold  0,0  AEN  L 186/892 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8455.30.00  –  Rolls for rolling mills  0,0  A  
8455.90.00  –  Other parts  0,0  A  
8456.10.00  –  Operated by laser or other light or photon beam processes  0,0  A  
8456.20.00  –  Operated by ultrasonic processes  0,0  A  
8456.30.00  –  Operated by electro-discharge processes  0,0  A  
8456.90.10  – –  Machine tools, numerically controlled, for working any material by removal of 
material, by plasma arc processes, for the manufacture of printed circuit boards 
or printed wiring boards  0,0  A  
8456.90.20  – –  Wet processing equipments for the application by immersion of electro-chemical 
solutions, for the purpose of removing material on printed circuit boards or 
printed wiring boards  0,0  A  
8456.90.90  – –  Other  0,0  A  
8457.10.00  –  Machining centres  0,0  A  
8457.20.00  –  Unit construction machines (single station)  0,0  A  
8457.30.00  –  Multi-station transfer machines  0,0  A  
8458.11.00  – –  Numerically controlled  0,0  A  
8458.19.10  – – –  With the distance between the main spindle centre and the bed not 
exceeding 300 mm  15,0  B5  
8458.19.90  – – –  Other  0,0  A  
8458.91.00  – –  Numerically controlled  0,0  A  
8458.99.10  – – –  With the distance between the main spindle centre and the bed not 
exceeding 300 mm  15,0  B5  
8458.99.90  – – –  Other  0,0  A  
8459.10.10  – –  Electrically operated  0,0  A  
8459.10.20  – –  Not electrically operated  0,0  A  
8459.21.00  – –  Numerically controlled  0,0  A  
8459.29.10  – – –  Electrically operated  0,0  A  
8459.29.20  – – –  Not electrically operated  0,0  A  
8459.31.00  – –  Numerically controlled  0,0  A  
8459.39.10  – – –  Electrically operated  0,0  A  
8459.39.20  – – –  Not electrically operated  0,0  A  
8459.40.10  – –  Electrically operated  0,0  A  
8459.40.20  – –  Not electrically operated  0,0  A  
8459.51.00  – –  Numerically controlled  0,0  A  
8459.59.10  – – –  Electrically operated  0,0  A  
8459.59.20  – – –  Not electrically operated  0,0  A  
8459.61.00  – –  Numerically controlled  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/893
 
HS 2012  Description  Base rate (%)  Category  
8459.69.10  – – –  Electrically operated  0,0  A  
8459.69.20  – – –  Not electrically operated  0,0  A  
8459.70.10  – –  Electrically operated  0,0  A  
8459.70.20  – –  Not electrically operated  0,0  A  
8460.11.00  – –  Numerically controlled  0,0  A  
8460.19.10  – – –  Electrically operated  0,0  A  
8460.19.20  – – –  Not electrically operated  0,0  A  
8460.21.00  – –  Numerically controlled  0,0  A  
8460.29.10  – – –  Electrically operated  0,0  A  
8460.29.20  – – –  Not electrically operated  0,0  A  
8460.31.10  – – –  Machine tools, numerically controlled, for sharpening carbide drilling bits with a 
shank diameter not exceeding 3,175 mm, provided with fixed collets and having 
a power not exceeding 0,74 kW  0,0  A  
8460.31.90  – – –  Other  0,0  A  
8460.39.10  – – –  Electrically operated  0,0  A  
8460.39.20  – – –  Not electrically operated  0,0  A  
8460.40.10  – –  Electrically operated  0,0  A  
8460.40.20  – –  Not electrically operated  0,0  A  
8460.90.10  – –  Electrically operated  0,0  A  
8460.90.20  – –  Not electrically operated  0,0  A  
8461.20.10  – –  Electrically operated  5,0  B5  
8461.20.20  – –  Not electrically operated  5,0  B5  
8461.30.10  – –  Electrically operated  0,0  A  
8461.30.20  – –  Not electrically operated  0,0  A  
8461.40.10  – –  Electrically operated  0,0  A  
8461.40.20  – –  Not electrically operated  0,0  A  
8461.50.10  – –  Electrically operated  5,0  B5  
8461.50.20  – –  Not electrically operated  5,0  B5  
8461.90.11  – – –  Planing machines  5,0  B5  
8461.90.19  – – –  Other  0,0  A  
8461.90.91  – – –  Planing machines  5,0  B5  
8461.90.99  – – –  Other  0,0  A  
8462.10.10  – –  Electrically operated  0,0  A  
8462.10.20  – –  Not electrically operated  0,0  A  
8462.21.00  – –  Numerically controlled  0,0  A  
8462.29.10  – – –  Electrically operated  0,0  AEN  L 186/894 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8462.29.20  – – –  Not electrically operated  0,0  A  
8462.31.00  – –  Numerically controlled  0,0  A  
8462.39.10  – – –  Electrically operated  0,0  A  
8462.39.20  – – –  Not electrically operated  0,0  A  
8462.41.00  – –  Numerically controlled  0,0  A  
8462.49.10  – – –  Electrically operated  0,0  A  
8462.49.20  – – –  Not electrically operated  0,0  A  
8462.91.00  – –  Hydraulic presses  0,0  A  
8462.99.10  – – –  Machines for the manufacture of boxes, cans and similar containers of tin plate, 
electrically operated  0,0  A  
8462.99.20  – – –  Machines for the manufacture of boxes, cans and similar containers of tin plate, 
not electrically operated  0,0  A  
8462.99.50  – – –  Other, electrically operated  0,0  A  
8462.99.60  – – –  Other, not electrically operated  0,0  A  
8463.10.10  – –  Electrically operated  0,0  A  
8463.10.20  – –  Not electrically operated  0,0  A  
8463.20.10  – –  Electrically operated  0,0  A  
8463.20.20  – –  Not electrically operated  0,0  A  
8463.30.10  – –  Electrically operated  0,0  A  
8463.30.20  – –  Not electrically operated  0,0  A  
8463.90.10  – –  Electrically operated  0,0  A  
8463.90.20  – –  Not electrically operated  0,0  A  
8464.10.10  – –  Electrically operated  0,0  A  
8464.10.20  – –  Not electrically operated  0,0  A  
8464.20.10  – –  Electrically operated  0,0  A  
8464.20.20  – –  Not electrically operated  0,0  A  
8464.90.10  – –  Electrically operated  0,0  A  
8464.90.20  – –  Not electrically operated  0,0  A  
8465.10.00  –  Machines which can carry out different types of machining operations without tool 
change between such operations  0,0  A  
8465.91.10  – – –  Of a kind used for scoring printed circuit boards or printed wiring boards or 
printed circuit board or printed wiring board substrates, electrically operated  3,0  A  
8465.91.20  – – –  Other, electrically operated  3,0  A  
8465.91.90  – – –  Other  3,0  A  
8465.92.10  – – –  For routing printed circuit boards or printed wiring boards or printed circuit 
board or printed wiring board substrates, accepting router bits with a shank 
diameter not exceeding 3,175 mm, for scoring printed circuit boards or 
printed wiring boards or printed circuit board or printed wiring board substrates  3,0  AEN  12.6.2020 Official Journal of the European Union L 186/895
 
HS 2012  Description  Base rate (%)  Category  
8465.92.20  – – –  Other, electrically operated  3,0  A  
8465.92.90  – – –  Other  3,0  A  
8465.93.10  – – –  Electrically operated  3,0  A  
8465.93.20  – – –  Not electrically operated  3,0  A  
8465.94.10  – – –  Electrically operated  3,0  A  
8465.94.20  – – –  Not electrically operated  3,0  A  
8465.95.10  – – –  Drilling machines for the manufacture of printed circuit boards or printed wiring 
boards, with a spindle speed exceeding 50 000 rpm and accepting drill bits of a 
shank diameter not exceeding 3,175 mm  3,0  A  
8465.95.30  – – –  Other, electrically operated  3,0  A  
8465.95.90  – – –  Other  3,0  A  
8465.96.10  – – –  Electrically operated  3,0  A  
8465.96.20  – – –  Not electrically operated  3,0  A  
8465.99.30  – – –  Lathes, electrically operated  3,0  A  
8465.99.40  – – –  Lathes, not electrically operated  3,0  A  
8465.99.50  – – –  Machines for deburring the surfaces of printed circuit boards or printed wiring 
boards during manufacturing; machines for scoring printed circuit boards or 
printed wiring boards or printed circuit board or printed wiring board substrates; 
laminating presses for the manufacture of printed circuit boards or printed wiring 
boards  3,0  A  
8465.99.60  – – –  Other, electrically operated  3,0  A  
8465.99.90  – – –  Other  3,0  A  
8466.10.10  – –  For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 
8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50  0,0  A  
8466.10.90  – –  Other  0,0  A  
8466.20.10  – –  For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 
8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50  0,0  A  
8466.20.90  – –  Other  0,0  A  
8466.30.10  – –  For the machine-tools of subheading 8456.90.10, 8456.90.20, 8460.31.10, 
8465.91.10, 8465.92.10, 8465.95.10 or 8465.99.50  0,0  A  
8466.30.90  – –  Other  0,0  A  
8466.91.00  – –  For machines of heading 84.64  0,0  A  
8466.92.10  – – –  For the machine tools of subheading 8465.91.10, 8465.92.10, 8465.95.10 
or 8465.99.50  0,0  A  
8466.92.90  – – –  Other  0,0  A  
8466.93.20  – – –  For machines of subheading 8456.90.10, 8456.90.20 or 8460.31.10  0,0  A  
8466.93.90  – – –  Other  0,0  A  
8466.94.00  – –  For machines of heading 84.62 or 84.63  0,0  AEN  L 186/896 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8467.11.00  – –  Rotary type (including combined rotary-percussion)  0,0  A  
8467.19.00  – –  Other  0,0  A  
8467.21.00  – –  Drills of all kinds  10,0  B5  
8467.22.00  – –  Saws  10,0  B5  
8467.29.00  – –  Other  10,0  B5  
8467.81.00  – –  Chain saws  0,0  A  
8467.89.00  – –  Other  0,0  A  
8467.91.10  – – –  Of electro-mechanical type  0,0  A  
8467.91.90  – – –  Other  0,0  A  
8467.92.00  – –  Of pneumatic tools  0,0  A  
8467.99.10  – – –  Of goods of subheading 8467.21.00, 8467.22.00 or 8467.29.00  5,0  B5  
8467.99.90  – – –  Other  5,0  B5  
8468.10.00  –  Hand-held blow pipes  0,0  A  
8468.20.10  – –  Hand-operated (not hand-held) gas welding or brazing appliances for metal  0,0  A  
8468.20.90  – –  Other  0,0  A  
8468.80.00  –  Other machinery and apparatus  0,0  A  
8468.90.10  – –  Of goods of subheading 8468.10.00  0,0  A  
8468.90.20  – –  Of goods of subheading 8468.20.10  0,0  A  
8468.90.90  – –  Other  0,0  A  
8469.00.10  –  Word-processing machines  0,0  A  
8469.00.90  –  Other  0,0  A  
8470.10.00  –  Electronic calculators capable of operation without an external source of electric 
power and pocket-size data recording, reproducing and displaying machines with 
calculating functions  0,0  A  
8470.21.00  – –  Incorporating a printing device  0,0  A  
8470.29.00  – –  Other  0,0  A  
8470.30.00  –  Other calculating machines  0,0  A  
8470.50.00  –  Cash registers  0,0  A  
8470.90.10  – –  Postage-franking machines  0,0  A  
8470.90.20  – –  Accounting machines  0,0  A  
8470.90.90  – –  Other  0,0  A  
8471.30.10  – –  Handheld computers including palmtops and personal digital assistants (PDAs)  0,0  A  
8471.30.20  – –  Laptops including notebooks and subnotebooks  0,0  A  
8471.30.90  – –  Other  0,0  A  
8471.41.10  – – –  Personal computers excluding portable computers of subheading 8471.30  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/897
 
HS 2012  Description  Base rate (%)  Category  
8471.41.90  – – –  Other  0,0  A  
8471.49.10  – – –  Personal computers excluding portable computers of subheading 8471.30  0,0  A  
8471.49.90  – – –  Other  0,0  A  
8471.50.10  – –  Processing units for personal ( including portable) computers  0,0  A  
8471.50.90  – –  Other  0,0  A  
8471.60.30  – –  Computer keyboards  0,0  A  
8471.60.40  – –  X-Y coordinate input devices, including mouses, light pens, joysticks, track balls, 
and touch sensitive screens  0,0  A  
8471.60.90  – –  Other  0,0  A  
8471.70.10  – –  Floppy disk drives  0,0  A  
8471.70.20  – –  Hard disk drives  0,0  A  
8471.70.30  – –  Tape drives  0,0  A  
8471.70.40  – –  Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives  0,0  A  
8471.70.50  – –  Proprietary format storage devices including media therefor for automatic data 
processing machines, with or without removable media and whether magnetic, 
optical or other technology  0,0  A  
8471.70.91  – – –  Automated backup systems  0,0  A  
8471.70.99  – – –  Other  0,0  A  
8471.80.10  – –  Control and adaptor units  0,0  A  
8471.80.70  – –  Sound cards or video cards  0,0  A  
8471.80.90  – –  Other  0,0  A  
8471.90.10  – –  Bar code readers  0,0  A  
8471.90.20  – –  Optical character readers, document or image scanners  0,0  A  
8471.90.90  – –  Other  0,0  A  
8472.10.10  – –  Electrically operated  3,0  A  
8472.10.20  – –  Not electrically operated  3,0  A  
8472.30.10  – –  Electrically operated  3,0  A  
8472.30.20  – –  Not electrically operated  3,0  A  
8472.90.10  – –  Automatic teller machines  0,0  A  
8472.90.20  – –  Electronic fingerprint identification systems  3,0  A  
8472.90.30  – –  Other, electrically operated  3,0  A  
8472.90.90  – –  Other, not electrically operated  3,0  A  
8473.10.10  – –  Printed circuit assemblies for word-processing machines  0,0  A  
8473.10.90  – –  Other  0,0  A  
8473.21.00  – –  Of the electronic calculating machines of subheading 8470.10.00, 8470.21.00 
or 8470.29.00  0,0  AEN  L 186/898 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8473.29.00  – –  Other  0,0  A  
8473.30.10  – –  Assembled printed circuit boards  0,0  A  
8473.30.90  – –  Other  0,0  A  
8473.40.11  – – –  Parts, including printed circuit assemblies for automatic teller machines  0,0  A  
8473.40.19  – – –  Other  0,0  A  
8473.40.20  – –  For non-electrically operated machines  0,0  A  
8473.50.11  – – –  Suitable for use with the machines of heading 84.71  0,0  A  
8473.50.19  – – –  Other  0,0  A  
8473.50.20  – –  For non-electrically operated machines  0,0  A  
8474.10.10  – –  Electrically operated  0,0  A  
8474.10.20  – –  Not electrically operated  0,0  A  
8474.20.11  – – –  For stone  0,0  A  
8474.20.19  – – –  Other  0,0  A  
8474.20.21  – – –  For stone  0,0  A  
8474.20.29  – – –  Other  0,0  A  
8474.31.10  – – –  Electrically operated  0,0  A  
8474.31.20  – – –  Not electrically operated  0,0  A  
8474.32.11  – – – –  Of an output capacity not exceeding 80 t /h  5,0  B5  
8474.32.19  – – – –  Other  0,0  A  
8474.32.21  – – – –  Of an output capacity not exceeding 80 t /h  5,0  B5  
8474.32.29  – – – –  Other  0,0  A  
8474.39.10  – – –  Electrically operated  0,0  A  
8474.39.20  – – –  Not electrically operated  0,0  A  
8474.80.10  – –  Electrically operated  0,0  A  
8474.80.20  – –  Not electrically operated  0,0  A  
8474.90.10  – –  Of electrically operated machines  0,0  A  
8474.90.20  – –  Of non-electrically operated machines  0,0  A  
8475.10.10  – –  Electrically operated  0,0  A  
8475.10.20  – –  Not electrically operated  0,0  A  
8475.21.00  – –  Machines for making optical fibres and preforms thereof  0,0  A  
8475.29.00  – –  Other  0,0  A  
8475.90.10  – –  Of electrically operated machines  0,0  A  
8475.90.20  – –  Of non-electrically operated machines  0,0  A  
8476.21.00  – –  Incorporating heating or refrigerating devices  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/899
 
HS 2012  Description  Base rate (%)  Category  
8476.29.00  – –  Other  0,0  A  
8476.81.00  – –  Incorporating heating or refrigerating devices  0,0  A  
8476.89.00  – –  Other  0,0  A  
8476.90.00  –  Parts  0,0  A  
8477.10.10  – –  For moulding rubber  0,0  A  
8477.10.31  – – –  Poly (vinyl chloride) injection moulding machines  0,0  A  
8477.10.39  – – –  Other  0,0  A  
8477.20.10  – –  For extruding rubber  0,0  A  
8477.20.20  – –  For extruding plastics  0,0  A  
8477.30.00  –  Blow moulding machines  0,0  A  
8477.40.10  – –  For moulding or forming rubber  0,0  A  
8477.40.20  – –  For moulding or forming plastics  0,0  A  
8477.51.00  – –  For moulding or retreading pneumatic tyres or for moulding or otherwise forming 
inner tubes  0,0  A  
8477.59.10  – – –  For rubber  0,0  A  
8477.59.20  – – –  For plastics  0,0  A  
8477.80.10  – –  For working rubber or for the manufacture of products from rubber, electrically 
operated  0,0  A  
8477.80.20  – –  For working rubber or for the manufacture of products from rubber, not elec ­
trically operated  0,0  A  
8477.80.31  – – –  Lamination presses for the manufacture of printed circuit boards or printed 
wiring boards  0,0  A  
8477.80.39  – – –  Other  0,0  A  
8477.80.40  – –  For working plastics or for the manufacture of products from plastics, not elec ­
trically operated  0,0  A  
8477.90.10  – –  Of electrically operated machines for working rubber or for the manufacture of 
products from rubber  0,0  A  
8477.90.20  – –  Of non-electrically operated machines for working rubber or for the manufacture 
of products from rubber  0,0  A  
8477.90.32  – – –  Parts of lamination presses for the manufacture of printed circuit boards or 
printed wiring boards  0,0  A  
8477.90.39  – – –  Other  0,0  A  
8477.90.40  – –  Of non-electrically operated machines for working plastics or for the manufacture 
of products from plastic materials  0,0  A  
8478.10.10  – –  Electrically operated  0,0  A  
8478.10.20  – –  Not electrically operated  0,0  A  
8478.90.10  – –  Of electrically operated machines  0,0  A  
8478.90.20  – –  Of non-electrically operated machines  0,0  A  
8479.10.10  – –  Electrically operated  0,0  AEN  L 186/900 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8479.10.20  – –  Not electrically operated  0,0  A  
8479.20.10  – –  Electrically operated  0,0  A  
8479.20.20  – –  Not electrically operated  0,0  A  
8479.30.10  – –  Electrically operated  0,0  A  
8479.30.20  – –  Not electrically operated  0,0  A  
8479.40.10  – –  Electrically operated  0,0  A  
8479.40.20  – –  Not electrically operated  0,0  A  
8479.50.00  –  Industrial robots, not elsewhere specified or included  0,0  A  
8479.60.00  –  Evaporative air coolers  0,0  A  
8479.71.00  – –  Of a kind used in airports  0,0  A  
8479.79.00  – –  Other  0,0  A  
8479.81.10  – – –  Electrically operated  0,0  A  
8479.81.20  – – –  Not electrically operated  0,0  A  
8479.82.10  – – –  Electrically operated  0,0  A  
8479.82.20  – – –  Not electrically operated  0,0  A  
8479.89.20  – – –  Machinery for assembling central processing unit (CPU) daughter boards in plastic 
cases or housings; apparatus for the regeneration of chemical solutions used in 
the manufacture of printed circuit boards or printed wiring boards; equipment for 
mechanically cleaning the surfaces of printed circuit boards or printed wiring 
boards during manufacturing; automated machines for the placement or the 
removal of components or contact elements on printed circuit boards or 
printed wiring boards or other substrates; registration equipment for the 
alignment of printed circuit boards or printed wiring boards or printed circuit 
assemblies in the manufacturing process  0,0  A  
8479.89.30  – – –  Other, electrically operated  0,0  A  
8479.89.40  – – –  Other, not electrically operated  0,0  A  
8479.90.20  – –  Of goods of subheading 8479.89.20  0,0  A  
8479.90.30  – –  Of other electrically operated machines  0,0  A  
8479.90.40  – –  Of non-electrically operated machines  0,0  A  
8480.10.00  –  Moulding boxes for metal foundry  0,0  A  
8480.20.00  –  Mould bases  0,0  A  
8480.30.10  – –  Of copper  0,0  A  
8480.30.90  – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/901
 
HS 2012  Description  Base rate (%)  Category  
8480.41.00  – –  Injection or compression types  0,0  A  
8480.49.00  – –  Other  0,0  A  
8480.50.00  –  Moulds for glass  0,0  A  
8480.60.00  –  Moulds for mineral materials  5,0  B5  
8480.71.10  – – –  Moulds for footwear soles  3,0  A  
8480.71.90  – – –  Other  0,0  A  
8480.79.10  – – –  Moulds for footwear soles  3,0  A  
8480.79.90  – – –  Other  0,0  A  
8481.10.11  – – –  Manually operated sluice or gate valves with inlets or outlets of an internal 
diameter exceeding 5 cm but not exceeding 40 cm  5,0  B5  
8481.10.19  – – –  Other  3,0  A  
8481.10.21  – – –  With an internal diameter of 2,5 cm or less  3,0  A  
8481.10.22  – – –  With an internal diameter of over 2,5 cm  3,0  A  
8481.10.91  – – –  Of plastics, with an internal diameter of not less than 1 cm and not more 
than 2,5 cm  3,0  A  
8481.10.99  – – –  Other  3,0  A  
8481.20.10  – –  Manually operated sluice or gate valves with inlets or outlets of an internal 
diameter exceeding 5 cm but not exceeding 40 cm  5,0  B5  
8481.20.20  – –  Of copper or copper alloys, with an internal diameter of 2,5 cm or less, or of 
plastics, with an internal diameter of not less than 1 cm and not more 
than 2,5 cm  0,0  A  
8481.20.90  – –  Other  3,0  A  
8481.30.10  – –  Swing check-valves, of cast iron, with an inlet of internal diameter of 4 cm or 
more but not exceeding 60 cm  0,0  A  
8481.30.20  – –  Of copper or copper alloys, with an internal diameter of 2,5 cm or less  0,0  A  
8481.30.30  – –  Of plastics, with an internal diameter of not less than 10 cm and not more 
than 25 cm  0,0  A  
8481.30.90  – –  Other  0,0  A  
8481.40.10  – –  Of copper or copper alloys, with an internal diameter of 2,5 cm or less  5,0  B5  
8481.40.20  – –  Of plastics, with an internal diameter of not less than 10 cm and not more 
than 25 cm  5,0  B5  
8481.40.90  – –  Other  5,0  B5  
8481.80.11  – – –  Of copper or copper alloys  5,0  B5  
8481.80.12  – – –  Of other materials  5,0  B5  
8481.80.13  – – –  Of copper or copper alloys  5,0  B5  
8481.80.14  – – –  Of other metals  5,0  B5EN  L 186/902 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8481.80.21  – – –  Having inlet or outlet internal diameters not exceeding 2,5 cm  5,0  B5  
8481.80.22  – – –  Having inlet or outlet internal diameters exceeding 2,5 cm  5,0  B5  
8481.80.30  – –  Cocks and valves, whether or not fitted with piezo-electric igniters, for gas stoves 
or ranges  5,0  B5  
8481.80.41  – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  5,0  B5  
8481.80.49  – – –  Other  5,0  B5  
8481.80.51  – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  20,0  B5  
8481.80.59  – – –  Other  20,0  B5  
8481.80.61  – – – –  Manually operated gate valves with an internal diameter exceeding 5 cm but 
not exceeding 40 cm  15,0  B5  
8481.80.62  – – – –  Other  15,0  B5  
8481.80.63  – – –  Other  15,0  B5  
8481.80.64  – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  10,0  B5  
8481.80.65  – – –  Other  10,0  B5  
8481.80.66  – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  10,0  B5  
8481.80.67  – – –  Other  10,0  B5  
8481.80.71  – – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  10,0  B5  
8481.80.72  – – – –  Other  10,0  B5  
8481.80.73  – – – –  Having inlet and outlet internal diameters of more than 5 cm but not more 
than 40 cm  5,0  B5  
8481.80.74  – – – –  Having inlet and outlet internal diameters of more than 40 cm  5,0  B5  
8481.80.75  – – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  5,0  B5  
8481.80.76  – – – –  Other  5,0  B5  
8481.80.81  – – – –  Of plastics and of not less than 1 cm and not more than 2,5 cm in internal 
diameter  3,0  A  
8481.80.82  – – – –  Other  3,0  A  
8481.80.83  – – – –  Having an inlet diameter of not less than 1 cm and an outlet diameter of not 
more than 2,5 cm  5,0  B5  
8481.80.84  – – – –  Having an inlet diameter of not less than 1 cm and an outlet diameter of more 
than 2,5 cm  5,0  B5  
8481.80.87  – – – – –  Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04  10,0  B7  
8481.80.88  – – – – –  Other  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/903
 
HS 2012  Description  Base rate (%)  Category  
8481.80.89  – – –  Other, manually operated, weighing less than 3 kg, surface treated or made of 
stainless steel or nickel  10,0  B5  
8481.80.91  – – – –  Water taps of copper or copper alloy, with an internal diameter of 2,5 cm or 
less  10,0  B5  
8481.80.92  – – – – –  Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04  10,0  B7  
8481.80.99  – – – – –  Other  10,0  B5  
8481.90.10  – –  Housings for sluice or gate valves with inlet or outlet of an internal diameter 
exceeding 50 mm but not exceeding 400 mm  0,0  A  
8481.90.21  – – –  Bodies, for water taps  10,0  B5  
8481.90.22  – – –  Bodies, for liquefied petroleum gas (LPG) cylinder valves  0,0  A  
8481.90.23  – – –  Bodies, other  3,0  A  
8481.90.29  – – –  Other  3,0  A  
8481.90.31  – – –  Of copper or copper alloys  3,0  A  
8481.90.39  – – –  Other  3,0  A  
8481.90.41  – – –  Of copper or copper alloys  3,0  A  
8481.90.49  – – –  Other  3,0  A  
8481.90.90  – –  Other  0,0  A  
8482.10.00  –  Ball bearings  3,0  A  
8482.20.00  –  Tapered roller bearings, including cone and tapered roller assemblies  3,0  A  
8482.30.00  –  Spherical roller bearings  3,0  A  
8482.40.00  –  Needle roller bearings  3,0  A  
8482.50.00  –  Other cylindrical roller bearings  3,0  A  
8482.80.00  –  Other, including combined ball/roller bearings  3,0  A  
8482.91.00  – –  Balls, needles and rollers  0,0  A  
8482.99.00  – –  Other  0,0  A  
8483.10.10  – –  For machinery of heading 84.29 or 84.30  20,0  B5  
8483.10.24  – – –  For vehicles of heading 87.11  20,0  B7  
8483.10.25  – – – –  Of a cylinder capacity not exceeding 2 000 cc  20,0  B7  
8483.10.26  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 3 000 cc  20,0  B7  
8483.10.27  – – – –  Of a cylinder capacity exceeding 3 000 cc  3,0  B7  
8483.10.31  – – –  Of an output not exceeding 22,38 kW  10,0  B5  
8483.10.39  – – –  Other  0,0  A  
8483.10.90  – –  Other  20,0  B5  
8483.20.20  – –  For machinery of heading 84.29 or 84.30  0,0  A  
8483.20.30  – –  For engines of vehicles of Chapter 87  10,0  B7  
8483.20.90  – –  Other  0,0  AEN  L 186/904 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8483.30.20  – –  For machinery of heading 84.29 or 84.30  0,0  A  
8483.30.30  – –  For engines of vehicles of Chapter 87  10,0  B7  
8483.30.90  – –  Other  0,0  A  
8483.40.20  – –  For marine vessels  10,0  B5  
8483.40.30  – –  For machinery of heading 84.29 or 84.30  15,0  B5  
8483.40.90  – –  Other  10,0  B5  
8483.50.00  –  Flywheels and pulleys, including pulley blocks  10,0  B5  
8483.60.00  –  Clutches and shaft couplings (including universal joints)  0,0  A  
8483.90.11  – – –  For tractors of subheading 8701.10 or 8701.90  10,0  B5  
8483.90.13  – – –  For other tractors of heading 87.01  10,0  B5  
8483.90.14  – – –  For goods of heading 87.11  10,0  B7  
8483.90.15  – – –  For other goods of Chapter 87  5,0  B7  
8483.90.19  – – –  Other  10,0  B5  
8483.90.91  – – –  For goods of subheading 8701.10 or 8701.90  10,0  B5  
8483.90.93  – – –  For other tractors of heading 87.01  10,0  B5  
8483.90.94  – – –  For goods of heading 87.11  10,0  B7  
8483.90.95  – – –  For other goods of Chapter 87  5,0  B7  
8483.90.99  – – –  Other  10,0  B5  
8484.10.00  –  Gaskets and similar joints of metal sheeting combined with other material or of two 
or more layers of metal  3,0  A  
8484.20.00  –  Mechanical seals  3,0  A  
8484.90.00  –  Other  3,0  A  
8486.10.10  – –  Apparatus for rapid heating of semiconductor wafers  0,0  A  
8486.10.20  – –  Spin dryers for semiconductor wafer processing  0,0  A  
8486.10.30  – –  Machines for working any material by removal of material, by laser or other light 
or photon beam in the production of semiconductor wafers  0,0  A  
8486.10.40  – –  Machines and apparatus for sawing monocrystal semiconductor boules into slices, 
or wafers into chips  0,0  A  
8486.10.50  – –  Grinding, polishing and lapping machines for processing of semiconductor wafers  0,0  A  
8486.10.60  – –  Apparatus for growing or pulling monocrystal semiconductor boules  0,0  A  
8486.10.90  – –  Other  0,0  A  
8486.20.11  – – –  Chemical vapour deposition apparatus for semiconductor production  0,0  A  
8486.20.12  – – –  Epitaxial deposition machines for semiconductor wafers; spinners for coating 
photographic emulsions on semiconductor wafers  0,0  A  
8486.20.13  – – –  Apparatus for physical deposition by sputtering on semiconductor wafers; 
physical deposition apparatus for semiconductor production  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/905
 
HS 2012  Description  Base rate (%)  Category  
8486.20.19  – – –  Other  0,0  A  
8486.20.21  – – –  Ion implanters for doping semiconductor materials  0,0  A  
8486.20.29  – – –  Other  0,0  A  
8486.20.31  – – –  Deflash machines for cleaning and removing contaminants from the metal leads 
of semiconductor packages prior to the electroplating process; spraying 
appliances for etching, stripping or cleaning semiconductor wafer  0,0  A  
8486.20.32  – – –  Equipment for dry-etching patterns on semiconductor materials  0,0  A  
8486.20.33  – – –  Apparatus for wet etching, developing, stripping or cleaning semiconductor 
wafers  0,0  A  
8486.20.39  – – –  Other  0,0  A  
8486.20.41  – – –  Direct write-on-wafer apparatus  0,0  A  
8486.20.42  – – –  Step and repeat aligners  0,0  A  
8486.20.49  – – –  Other  0,0  A  
8486.20.51  – – –  Dicing machines for scribing or scoring semiconductor wafers  0,0  A  
8486.20.59  – – –  Other  0,0  A  
8486.20.91  – – –  Lasercutters for cutting contacting tracks in semiconductor production by laser 
beam  0,0  A  
8486.20.92  – – –  Machines for bending, folding and straightening semiconductor leads  0,0  A  
8486.20.93  – – –  Resistance heated furnaces and ovens for the manufacture of semiconductor 
devices on semiconductor wafers  0,0  A  
8486.20.94  – – –  Inductance or dielectric furnaces and ovens for the manufacture of semiconductor 
devices on semiconductor wafers  0,0  A  
8486.20.95  – – –  Automated machines for the placement or the removal of components or contact 
elements on semiconductor materials  0,0  A  
8486.20.99  – – –  Other  0,0  A  
8486.30.10  – –  Apparatus for dry etching patterns on flat panel display substrates  0,0  A  
8486.30.20  – –  Apparatus for wet etching, developing, stripping or cleaning flat panel displays  0,0  A  
8486.30.30  – –  Chemical vapour deposition apparatus for flat panel display production; spinners 
for coating photosensitive emulsions on flat panel display substrates; apparatus for 
physical deposition on flat panel display substrates  0,0  A  
8486.30.90  – –  Other  0,0  A  
8486.40.10  – –  Focused ion beam milling machines to produce or repair masks and reticles for 
patterns on semiconductor devices  0,0  A  
8486.40.20  – –  Die attach apparatus, tape automated bonders, wire bonders and encapsulation 
equipment for the assembly of semiconductors; automated machines for transport, 
handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and 
other materials for semiconductor devices  0,0  AEN  L 186/906 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8486.40.30  – –  Moulds for manufacture of semiconductor devices  0,0  A  
8486.40.40  – –  Optical stereoscopic microscopes fitted with equipment specifically designed for the 
handling and transport of semiconductor wafers or reticles  0,0  A  
8486.40.50  – –  Photomicrographic microscopes fitted with equipment specifically designed for the 
handling and transport of semiconductor wafers or reticles  0,0  A  
8486.40.60  – –  Electron beam microscopes fitted with equipment specifically designed for the 
handling and transport of semiconductor wafers or reticles  0,0  A  
8486.40.70  – –  Pattern generating apparatus of a kind used for producing masks or reticles from 
photoresist coated substrates  0,0  A  
8486.40.90  – –  Other  0,0  A  
8486.90.11  – – –  Of apparatus for rapid heating of semiconductor wafers  0,0  A  
8486.90.12  – – –  Of spin dryers for semiconductor wafer processing  0,0  A  
8486.90.13  – – –  Of machines for working any material by removal of material, by laser or other 
light or photon beam in the production of semiconductor wafers  0,0  A  
8486.90.14  – – – –  Tool holders and self-opening dieheads; work holders; dividing heads and other 
special attachments for machine tools  0,0  A  
8486.90.15  – – – –  Other  0,0  A  
8486.90.16  – – –  Of grinding, polishing and lapping machines for processing of semiconductor 
wafers  0,0  A  
8486.90.17  – – –  Of apparatus for growing or pulling monocrystal semiconductor boules  0,0  A  
8486.90.19  – – –  Other  0,0  A  
8486.90.21  – – –  Of chemical vapour deposition apparatus for semiconductor production  0,0  A  
8486.90.22  – – –  Of epitaxial deposition machines for semiconductor wafers; of spinners for 
coating photographic emulsions on semiconductor wafers  0,0  A  
8486.90.23  – – –  Of ion implanters for doping semiconductor materials; of apparatus for physical 
deposition by sputtering on semiconductor wafers; of physical deposition 
apparatus for semiconductor production; of direct write-on-wafer apparatus, 
step and repeat aligners and other lithography equipment  0,0  A  
8486.90.24  – – – –  Tool holders and self-opening dieheads; work holders; dividing heads and other 
special attachments for machine tools  0,0  A  
8486.90.25  – – – –  Other  0,0  A  
8486.90.26  – – – –  Tool holders and self-opening dieheads; workholders; dividing heads and other 
special attachments for machine tools  0,0  A  
8486.90.27  – – – –  Other  0,0  A  
8486.90.28  – – –  Of resistance heated furnaces and ovens for the manufacture of semiconductor 
devices on semiconductor wafers; of inductance or dielectric furnaces and ovens 
for the manufacture of semiconductor devices on semiconductor wafers  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/907
 
HS 2012  Description  Base rate (%)  Category  
8486.90.29  – – –  Other  0,0  A  
8486.90.31  – – –  Of apparatus for dry etching patterns on flat panel display substrates  0,0  A  
8486.90.32  – – – –  Tool holders and self-opening dieheads; work holders; dividing heads and other 
special attachments for machine tools  0,0  A  
8486.90.33  – – – –  Other  0,0  A  
8486.90.34  – – –  Of chemical vapour deposition apparatus for flat panel display production  0,0  A  
8486.90.35  – – –  Of spinners for coating photosensitive emulsions on flat panel display substrates  0,0  A  
8486.90.36  – – –  Of apparatus for physical deposition on flat panel display substrates  0,0  A  
8486.90.39  – – –  Other  0,0  A  
8486.90.41  – – –  Of focused ion beam milling machine to produce or repair masks and reticles for 
patterns on semiconductor devices  0,0  A  
8486.90.42  – – –  Of die attach apparatus, tape automated bonders, wire bonders and of encapsu ­
lation equipment for assembly of semiconductors  0,0  A  
8486.90.43  – – –  Of automated machines for the transport, handling and storage of semiconductor 
wafers, wafer cassettes, wafer boxes and other materials for semiconductor 
devices  0,0  A  
8486.90.44  – – –  Of optical stereoscopic and photomicrographic microscopes fitted with 
equipment specifically designed for the handling and transport of semiconductor 
wafers or reticles  0,0  A  
8486.90.45  – – –  Of electron beam microscopes fitted with equipment specifically designed for the 
handling and transport of semiconductor wafers or reticles  0,0  A  
8486.90.46  – – –  Of pattern generating apparatus of a kind used for producing masks or reticles 
from photoresist coated substrates, including printed circuit assemblies  0,0  A  
8486.90.49  – – –  Other  0,0  A  
8487.10.00  –  Ships' or boats' propellers and blades therefor  0,0  A  
8487.90.00  –  Other  0,0  A  
8501.10.21  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.10.29  – – – –  Other  25,0  B5  
8501.10.30  – – –  Spindle motors  10,0  B5  
8501.10.41  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.10.49  – – – –  Other  25,0  B5  
8501.10.51  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.10.59  – – – –  Other  25,0  B5  
8501.10.60  – – –  Spindle motors  10,0  B5  
8501.10.91  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.10.99  – – – –  Other  25,0  B5EN  L 186/908 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8501.20.12  – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.20.19  – – –  Other  20,0  B5  
8501.20.21  – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.20.29  – – –  Other  20,0  B5  
8501.31.30  – – –  Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 
or 85.16  3,0  B3  
8501.31.40  – – –  Other motors  20,0  B5  
8501.31.50  – – –  Generators  20,0  B5  
8501.32.11  – – – –  Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 
or 85.16  3,0  B3  
8501.32.12  – – – –  Other motors  5,0  B5  
8501.32.13  – – – –  Generators  5,0  B5  
8501.32.91  – – – –  Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 
or 85.16  3,0  B3  
8501.32.92  – – – –  Other motors  10,0  B5  
8501.32.93  – – – –  Generators  10,0  B5  
8501.33.00  – –  Of an output exceeding 75 kW but not exceeding 375 kW  0,0  A  
8501.34.00  – –  Of an output exceeding 375 kW  0,0  A  
8501.40.11  – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.40.19  – – –  Other  20,0  B5  
8501.40.21  – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.40.29  – – –  Other  20,0  B5  
8501.51.11  – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.51.19  – – –  Other  15,0  B5  
8501.52.11  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  B3  
8501.52.19  – – – –  Other  10,0  B5  
8501.52.21  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  3,0  A  
8501.52.29  – – – –  Other  10,0  B5  
8501.52.31  – – – –  Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16  0,0  A  
8501.52.39  – – – –  Other  0,0  A  
8501.53.00  – –  Of an output exceeding 75 kW  0,0  A  
8501.61.10  – – –  Of an output not exceeding 12,5 kVA  20,0  B5  
8501.61.20  – – –  Of an output exceeding 12,5 kVA  20,0  B5  
8501.62.10  – – –  Of an output exceeding 75 kVA but not exceeding 150 kVA  7,0  B5  
8501.62.90  – – –  Of an output exceeding 150 kVA but not exceeding 375 kVA  7,0  B5EN  12.6.2020 Official Journal of the European Union L 186/909
 
HS 2012  Description  Base rate (%)  Category  
8501.63.00  – –  Of an output exceeding 375 kVA but not exceeding 750 kVA  0,0  A  
8501.64.00  – –  Of an output exceeding 750 kVA  0,0  A  
8502.11.00  – –  Of an output not exceeding 75 kVA  15,0  B5  
8502.12.10  – – –  Of an output not exceeding 125 kVA  10,0  B5  
8502.12.20  – – –  Of an output exceeding 125 kVA  10,0  B5  
8502.13.10  – – –  Of an output of 12 500 kVA (10 000 kW) or more  5,0  B5  
8502.13.90  – – –  Other  5,0  B5  
8502.20.10  – –  Of an output not exceeding 75 kVA  20,0  B5  
8502.20.20  – –  Of an output exceeding 75 kVA but not exceeding 100 kVA  10,0  B5  
8502.20.30  – –  Of an output exceeding 100 kVA but not exceeding 10 000 kVA  10,0  B5  
8502.20.41  – – –  Of an output of 12 500 kVA (10 000 kW) or more  10,0  B5  
8502.20.49  – – –  Other  10,0  B5  
8502.31.10  – – –  Of an output not exceeding 10 000 kVA  0,0  A  
8502.31.20  – – –  Of an output exceeding 10 000 kVA  0,0  A  
8502.39.10  – – –  Of an output not exceeding 10 kVA  0,0  A  
8502.39.20  – – –  Of an output exceeding 10 kVA but not exceeding 10 000 kVA  0,0  A  
8502.39.31  – – – –  Of an output of 12 500 kVA (10 000 kW) or more  0,0  A  
8502.39.39  – – – –  Other  0,0  A  
8502.40.00  –  Electric rotary converters  0,0  A  
8503.00.10  –  Parts used in the manufacture of electric motors of heading 85.01; parts of 
generators of heading 85.01 or 85.02 of an output of 10 000 kW or more  5,0  B5  
8503.00.90  –  Other  5,0  B5  
8504.10.00  –  Ballasts for discharge lamps or tubes  15,0  B5  
8504.21.10  – – –  Step-voltage regulators (auto transformers); instrument transformers with a power 
handling capacity not exceeding 5 kVA  20,0  B5  
8504.21.92  – – – –  Having a power handling capacity exceeding 10 kVA and of a high side voltage 
of 110 kV or more  5,0  B5  
8504.21.93  – – – –  Having a power handling capacity exceeding 10 kVA and of a high side voltage 
of 66 kV or more, but less than 110 kV  20,0  B5  
8504.21.99  – – – –  Other  15,0  B5  
8504.22.11  – – – –  Of a high side voltage of 66 kV or more  25,0  B5  
8504.22.19  – – – –  Other  25,0  B5  
8504.22.92  – – – –  Of a high side voltage of 110 kV or more  5,0  B5  
8504.22.93  – – – –  Of a high side voltage of 66 kV or more, but less than 110 kV  25,0  B5  
8504.22.99  – – – –  Other  15,0  B5  
8504.23.10  – – –  Having a power handling capacity not exceeding 15 000 kVA  5,0  B5  
8504.23.21  – – – –  Not exceeding 20 000 kVA  5,0  B5EN  L 186/910 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8504.23.22  – – – –  Exceeding 20 000 kVA but not exceeding 30 000 kVA  5,0  B5  
8504.23.29  – – – –  Other  5,0  B5  
8504.31.11  – – – –  With a voltage rating of 110 kV or more  5,0  B5  
8504.31.12  – – – –  With a voltage rating of 66 kV or more, but less than 110 kV  15,0  B5  
8504.31.13  – – – –  With a voltage rating of 1 kV or more, but less than 66 kV  15,0  B5  
8504.31.19  – – – –  Other  20,0  B5  
8504.31.21  – – – – –  Ring current transformers with a voltage rating not exceeding 220 kV  5,0  B5  
8504.31.22  – – – – –  Other  5,0  B5  
8504.31.23  – – – –  With a voltage rating of 66 kV or more, but less than 110 kV  15,0  B5  
8504.31.24  – – – –  With a voltage rating of 1 kV or more, but less than 66 kV  15,0  B5  
8504.31.29  – – – –  Other  20,0  B5  
8504.31.30  – – –  Flyback transformers  3,0  A  
8504.31.40  – – –  Intermediate frequency transformers  5,0  B5  
8504.31.91  – – – –  Of a kind used with toys, scale models or similar recreational models  20,0  B5  
8504.31.92  – – – –  Other matching transformers  20,0  B5  
8504.31.99  – – – –  Other  20,0  B5  
8504.32.11  – – – –  Matching transformers  10,0  B5  
8504.32.19  – – – –  Other  10,0  B5  
8504.32.20  – – –  Other, of a kind used with toys, scale models or similar recreational models  20,0  B5  
8504.32.30  – – –  Other, having a minimum frequency of 3 MHz  0,0  A  
8504.32.41  – – – –  Matching transformers  10,0  B5  
8504.32.49  – – – –  Other  10,0  B5  
8504.32.51  – – – –  Matching transformers  10,0  B5  
8504.32.59  – – – –  Other  10,0  B5  
8504.33.11  – – – –  Matching transformers  20,0  B5  
8504.33.19  – – – –  Other  10,0  B5  
8504.33.91  – – – –  Matching transformers  10,0  B5  
8504.33.99  – – – –  Other  10,0  B5  
8504.34.11  – – – – –  Matching transformers  10,0  B5  
8504.34.12  – – – – –  Other  10,0  B5  
8504.34.13  – – – – –  Matching transformers  10,0  B5  
8504.34.14  – – – – –  Other  10,0  B5  
8504.34.22  – – – – –  Matching transformers  10,0  B5  
8504.34.23  – – – – –  Other  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/911
 
HS 2012  Description  Base rate (%)  Category  
8504.34.24  – – – – –  Matching transformers  10,0  B5  
8504.34.29  – – – – –  Other  10,0  B5  
8504.40.11  – – –  Uninterrupted power supplies (UPS)  0,0  A  
8504.40.19  – – –  Other  0,0  A  
8504.40.20  – –  Battery chargers having a rating exceeding 100 kVA  0,0  A  
8504.40.30  – –  Other rectifiers  0,0  A  
8504.40.40  – –  Inverters  0,0  A  
8504.40.90  – –  Other  0,0  A  
8504.50.10  – –  Inductors for power supplies for automatic data processing machines and units 
thereof, and for telecommunications apparatus  0,0  A  
8504.50.20  – –  Chip type fixed inductors  0,0  A  
8504.50.93  – – –  Having a power handling capacity not exceeding 2 500 kVA  0,0  A  
8504.50.94  – – –  Having a power handling capacity exceeding 2 500 kVA but not 
exceeding 10 000 kVA  0,0  A  
8504.50.95  – – –  Having a power handling capacity exceeding 10 000 kVA  0,0  A  
8504.90.10  – –  Of goods of subheading of 8504.10  5,0  B5  
8504.90.20  – –  Printed circuit assemblies for the goods of subheading 8504.40.11, 8504.40.19 
or 8504.50.10  0,0  A  
8504.90.31  – – –  Radiator panels; flat tube radiator assemblies of a kind used for distribution and 
power transformers  5,0  B5  
8504.90.39  – – –  Other  5,0  B5  
8504.90.41  – – –  Radiator panels; flat tube radiator assemblies for distribution and power trans ­
formers  0,0  A  
8504.90.49  – – –  Other  0,0  A  
8504.90.50  – –  Other, for inductors of a capacity not exceeding 2 500 kVA  0,0  A  
8504.90.60  – –  Other, for inductors of a capacity exceeding 2 500 kVA  0,0  A  
8504.90.90  – –  Other  0,0  A  
8505.11.00  – –  Of metal  0,0  A  
8505.19.00  – –  Other  0,0  A  
8505.20.00  –  Electro-magnetic couplings, clutches and brakes  0,0  A  
8505.90.00  –  Other, including parts  0,0  A  
8506.10.10  – –  Having an external volume not exceeding 300 cm  3 25,0  B5  
8506.10.90  – –  Other  5,0  B5  
8506.30.00  –  Mercuric oxide  20,0  B5  
8506.40.00  –  Silver oxide  20,0  B5  
8506.50.00  –  Lithium  20,0  B5EN  L 186/912 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8506.60.10  – –  Having an external volume not exceeding 300 cm  3 20,0  B5  
8506.60.90  – –  Other  5,0  B5  
8506.80.10  – –  Zinc carbon, having an external volume not exceeding 300 cm  3 25,0  B5  
8506.80.20  – –  Zinc carbon, having an external volume not exceeding 300 cm  3 5,0  B5  
8506.80.91  – – –  Having an external volume not exceeding 300 cm  3 25,0  B5  
8506.80.99  – – –  Other  5,0  B5  
8506.90.00  –  Parts  5,0  B5  
8507.10.10  – –  Of a kind used for aircraft  0,0  A  
8507.10.92  – – – –  Of a height (excluding terminals and handles) not exceeding 13 cm  25,0  B5  
8507.10.93  – – – –  Other  25,0  B5  
8507.10.94  – – – –  Of a height (excluding terminals and handles) not exceeding 13 cm  20,0  B5  
8507.10.99  – – – –  Other  20,0  B5  
8507.20.10  – –  Of a kind used for aircraft  0,0  A  
8507.20.91  – – – –  Of a height (excluding terminals and handles) exceeding 13 cm but not 
exceeding 23 cm  25,0  B5  
8507.20.92  – – – –  Other  25,0  B5  
8507.20.93  – – – –  Of a height (excluding terminals and handles) exceeding 13 cm but not 
exceeding 23 cm  20,0  B5  
8507.20.99  – – – –  Other  20,0  B5  
8507.30.10  – –  Of a kind used for aircraft  0,0  A  
8507.30.90  – –  Other  20,0  B5  
8507.40.10  – –  Of a kind used for aircraft  0,0  A  
8507.40.90  – –  Other  20,0  B5  
8507.50.00  –  Nickel-metal hydride  0,0  A  
8507.60.10  – –  Of a kind used for laptops including notebooks and subnotebooks  0,0  A  
8507.60.90  – –  Other  0,0  A  
8507.80.10  – –  Of a kind used for aircraft  0,0  A  
8507.80.91  – – –  Of a kind used for laptops including notebooks and subnotebooks  0,0  A  
8507.80.99  – – –  Other  0,0  A  
8507.90.11  – – –  Of goods of subheading 8507.10.92, 8507.10.93, 8507.10.94 or 8507.10.99  5,0  B5  
8507.90.12  – – –  Of a kind used for aircraft  0,0  A  
8507.90.19  – – –  Other  5,0  B5  
8507.90.91  – – –  Of a kind used for aircraft  0,0  A  
8507.90.92  – – –  Battery separators, ready for use, of materials other than poly(vinyl chloride)  5,0  B5  
8507.90.93  – – –  Other, of goods of subheading 8507.10.92, 8507.10.93, 8507.10.94 
or 8507.10.99  5,0  B5EN  12.6.2020 Official Journal of the European Union L 186/913
 
HS 2012  Description  Base rate (%)  Category  
8507.90.99  – – –  Other  5,0  B5  
8508.11.00  – –  Of a power not exceeding 1 500 W and having a dust bag or other receptacle 
capacity not exceeding 20 l  25,0  B5  
8508.19.10  – – –  Of a kind suitable for domestic use  25,0  B5  
8508.19.90  – – –  Other  0,0  A  
8508.60.00  –  Other vacuum cleaners  0,0  A  
8508.70.10  – –  Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10  0,0  A  
8508.70.90  – –  Other  0,0  A  
8509.40.00  –  Food grinders and mixers; fruit or vegetable juice extractors  25,0  B5  
8509.80.10  – –  Floor polishers  25,0  B5  
8509.80.20  – –  Kitchen waste disposers  25,0  B5  
8509.80.90  – –  Other  25,0  B5  
8509.90.10  – –  Of goods of subheading 8509.80.10  3,0  A  
8509.90.90  – –  Other  7,0  B5  
8510.10.00  –  Shavers  20,0  B5  
8510.20.00  –  Hair clippers  20,0  B5  
8510.30.00  –  Hair-removing appliances  20,0  B5  
8510.90.00  –  Parts  20,0  B5  
8511.10.10  – –  Of a kind suitable for aircraft engines  0,0  A  
8511.10.20  – –  Of a kind suitable for motor vehicle engines  10,0  B7  
8511.10.90  – –  Other  20,0  B5  
8511.20.10  – –  Of a kind suitable for aircraft engines  0,0  A  
8511.20.21  – – –  Unassembled  10,0  B5  
8511.20.29  – – –  Other  10,0  B5  
8511.20.91  – – –  Unassembled  20,0  B5  
8511.20.99  – – –  Other  20,0  B5  
8511.30.30  – –  Of a kind suitable for aircraft engines  0,0  A  
8511.30.41  – – –  Unassembled  10,0  B5  
8511.30.49  – – –  Other  10,0  B5  
8511.30.91  – – –  Unassembled  20,0  B5  
8511.30.99  – – –  Other  20,0  B5  
8511.40.10  – –  Of a kind used for aircraft engines  0,0  A  
8511.40.21  – – –  For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05  10,0  B7  
8511.40.29  – – –  Other  20,0  B5EN  L 186/914 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8511.40.31  – – –  For engines of vehicles of heading 87.01  20,0  B5  
8511.40.32  – – –  For engines of vehicles of heading 87.02, 87.03 or 87.04  10,0  B7  
8511.40.33  – – –  For engines of vehicles of heading 87.05  10,0  B5  
8511.40.91  – – –  For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05  10,0  B7  
8511.40.99  – – –  Other  20,0  B5  
8511.50.10  – –  Of a kind used for aircraft engines  0,0  A  
8511.50.21  – – –  For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05  10,0  B7  
8511.50.29  – – –  Other  20,0  B5  
8511.50.31  – – –  For engines of vehicles of heading 87.01  20,0  B5  
8511.50.32  – – –  For engines of vehicles of heading 87.02, 87.03 or 87.04  10,0  B7  
8511.50.33  – – –  For engines of vehicles of heading 87.05  10,0  B5  
8511.50.91  – – –  For engines of vehicles of heading 87.02, 87.03, 87.04 or 87.05  10,0  B7  
8511.50.99  – – –  Other  20,0  B5  
8511.80.10  – –  Of a kind used for aircraft engines  0,0  A  
8511.80.20  – –  Of a kind suitable for motor vehicles engines  10,0  B7  
8511.80.90  – –  Other  20,0  B5  
8511.90.10  – –  Of a kind used for aircraft engines  0,0  A  
8511.90.20  – –  Of a kind suitable for motor vehicles engines  0,0  A  
8511.90.90  – –  Other  5,0  B5  
8512.10.00  –  Lighting or visual signalling equipment of a kind used on bicycles  25,0  B5  
8512.20.20  – –  Unassembled lighting or visual signalling equipment  25,0  B5  
8512.20.91  – – –  For motorcycles  25,0  B5  
8512.20.99  – – –  Other  25,0  B5  
8512.30.10  – –  Horns and sirens, assembled  25,0  B5  
8512.30.20  – –  Unassembled sound signalling equipment  25,0  B5  
8512.30.91  – – –  Obstacle detection (warning) devices for vehicles  20,0  B5  
8512.30.99  – – –  Other  20,0  B5  
8512.40.00  –  Windscreen wipers, defrosters and demisters  25,0  B7  
8512.90.10  – –  Of goods of subheading 8512.10  20,0  B5  
8512.90.20  – –  Of goods of subheading 8512.20, 8512.30 or 8512,40  15,0  B5  
8513.10.10  – –  Miners' helmet lamps  0,0  A  
8513.10.20  – –  Quarrymen's lamps  0,0  A  
8513.10.90  – –  Other  20,0  B5  
8513.90.10  – –  Of miners' helmet lamps or quarrymen's lamps  0,0  A  
8513.90.30  – –  Flashlight reflectors; flashlight switch slides of plastics  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/915
 
HS 2012  Description  Base rate (%)  Category  
8513.90.90  – –  Other  20,0  B5  
8514.10.00  –  Resistance heated furnaces and ovens  0,0  A  
8514.20.20  – –  Electric furnaces or ovens for the manufacture of printed circuit boards/printed 
wiring boards or printed circuit assemblies  0,0  A  
8514.20.90  – –  Other  0,0  A  
8514.30.20  – –  Electric furnaces or ovens for the manufacture of printed circuit boards/printed 
wiring boards or printed circuit assemblies  0,0  A  
8514.30.90  – –  Other  0,0  A  
8514.40.00  –  Other equipment for the heat treatment of materials by induction or dielectric loss  0,0  A  
8514.90.20  – –  Parts of industrial or laboratory electric furnaces or ovens for the manufacture of 
printed circuit boards/printed wiring boards or printed circuit assemblies  0,0  A  
8514.90.90  – –  Other  0,0  A  
8515.11.00  – –  Soldering irons and guns  0,0  A  
8515.19.10  – – –  Machines and apparatus for soldering components on PCB (printed circuit 
board)/PWBs (printed wiring boards)  0,0  A  
8515.19.90  – – –  Other  0,0  A  
8515.21.00  – –  Fully or partly automatic  0,0  A  
8515.29.00  – –  Other  0,0  A  
8515.31.00  – –  Fully or partly automatic  0,0  A  
8515.39.10  – – –  AC arc welders, transformer type  0,0  A  
8515.39.90  – – –  Other  0,0  A  
8515.80.10  – –  Electric machines and apparatus for hot spraying of metals or sintered metal 
carbides  0,0  A  
8515.80.90  – –  Other  0,0  A  
8515.90.10  – –  Of AC arc welders, transformer type  0,0  A  
8515.90.20  – –  Parts of machine apparatus for soldering components on printed circuit boards/ 
printed wiring boards  0,0  A  
8515.90.90  – –  Other  0,0  A  
8516.10.10  – –  Instantaneous or storage water heaters  20,0  B5  
8516.10.30  – –  Immersion heaters  20,0  B5  
8516.21.00  – –  Storage heating radiators  25,0  B5  
8516.29.00  – –  Other  25,0  B5  
8516.31.00  – –  Hair dryers  25,0  B5  
8516.32.00  – –  Other hair-dressing apparatus  25,0  B5  
8516.33.00  – –  Hand-drying apparatus  25,0  B5  
8516.40.10  – –  Of a kind designed to use steam from industrial boilers  20,0  B5  
8516.40.90  – –  Other  25,0  B5EN  L 186/916 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8516.50.00  –  Microwave ovens  25,0  B5  
8516.60.10  – –  Rice cookers  20,0  B5  
8516.60.90  – –  Other  20,0  B5  
8516.71.00  – –  Coffee or tea makers  25,0  B5  
8516.72.00  – –  Toasters  25,0  B5  
8516.79.10  – – –  Kettles  20,0  B5  
8516.79.90  – – –  Other  20,0  B5  
8516.80.10  – –  For type-founding or type-setting machines; for industrial furnaces  10,0  B5  
8516.80.30  – –  For domestic appliances  20,0  B5  
8516.80.90  – –  Other  10,0  B5  
8516.90.21  – – –  Sealed hotplates for domestic appliances  3,0  B3  
8516.90.29  – – –  Other  3,0  A  
8516.90.30  – –  Of goods of subheading 8516.10  3,0  A  
8516.90.40  – –  Of electric heating resistors for type-founding or type-setting machines  3,0  A  
8516.90.90  – –  Other  3,0  A  
8517.11.00  – –  Line telephone sets with cordless handsets  5,0  A  
8517.12.00  – –  Telephones for cellular networks or for other wireless networks  0,0  A  
8517.18.00  – –  Other  5,0  A  
8517.61.00  – –  Base stations  0,0  A  
8517.62.10  – – –  Radio transmitters and radio receivers of a kind used for simultaneous interpre ­
tation at multilingual conferences  0,0  A  
8517.62.21  – – – –  Control and adaptor units, including gateways, bridges and routers  0,0  A  
8517.62.29  – – – –  Other  0,0  A  
8517.62.30  – – –  Telephonic or telegraphic switching apparatus  0,0  A  
8517.62.41  – – – –  Modems including cable modems and modem cards  0,0  A  
8517.62.42  – – – –  Concentrators or multiplexers  0,0  A  
8517.62.49  – – – –  Other  0,0  A  
8517.62.51  – – – –  Wireless LANs  0,0  A  
8517.62.52  – – – –  Transmission and reception apparatus of a kind used for simultaneous inter ­
pretation at multilingual conferences  0,0  A  
8517.62.53  – – – –  Other transmission apparatus for radio-telephony or radio-telegraphy  0,0  A  
8517.62.59  – – – –  Other  0,0  A  
8517.62.61  – – – –  For radio-telephony or radio-telegraphy  0,0  A  
8517.62.69  – – – –  Other  0,0  A  
8517.62.91  – – – –  Portable receivers for calling, alerting or paging and paging alert devices, 
including pagers  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/917
 
HS 2012  Description  Base rate (%)  Category  
8517.62.92  – – – –  For radio-telephony or radio-telegraphy  10,0  B3  
8517.62.99  – – – –  Other  0,0  A  
8517.69.00  – –  Other  5,0  A  
8517.70.10  – –  Of control and adaptor units including gateways, bridges and routers  0,0  A  
8517.70.21  – – –  Of cellular telephones  0,0  A  
8517.70.29  – – –  Other  0,0  A  
8517.70.31  – – –  Of goods for line telephony or line telegraphy  0,0  A  
8517.70.32  – – –  Of goods for radio-telephony or radio-telegraphy  3,0  A  
8517.70.39  – – –  Other  0,0  A  
8517.70.40  – –  Aerials or antennae of a kind used with apparatus for radio-telephony and radio- 
telegraphy  0,0  A  
8517.70.91  – – –  Of goods for line telephony or line telegraphy  0,0  A  
8517.70.92  – – –  Of goods for radio-telephony or radio-telegraphy  3,0  B3  
8517.70.99  – – –  Other  0,0  A  
8518.10.11  – – –  Microphones having a frequency range of 300 Hz to 3 400 Hz, with a diameter 
not exceeding 10 mm and a height not exceeding 3 mm, for telecommuni ­
cations use  5,0  B5  
8518.10.19  – – –  Other microphones, whether or not with their stands  15,0  B5  
8518.10.90  – –  Other  15,0  B5  
8518.21.10  – – –  Box speaker type  20,0  B5  
8518.21.90  – – –  Other  20,0  B5  
8518.22.10  – – –  Box speaker type  20,0  B5  
8518.22.90  – – –  Other  20,0  B5  
8518.29.20  – – –  Loudspeakers, without enclosure, having a frequency range of 300 Hz 
to 3 400 Hz, with a diameter not exceeding 50 mm, for telecommunication use  5,0  B5  
8518.29.90  – – –  Other  15,0  B5  
8518.30.10  – –  Headphones  15,0  B5  
8518.30.20  – –  Earphones  15,0  B5  
8518.30.40  – –  Line telephone handsets  5,0  B5  
8518.30.51  – – –  For goods of subheading 8517.12.00  15,0  B5  
8518.30.59  – – –  Other  15,0  B5  
8518.30.90  – –  Other  15,0  B5  
8518.40.20  – –  Used as repeaters in line telephony  10,0  B5  
8518.40.30  – –  Used as repeaters in telephony other than line telephony  5,0  B5  
8518.40.40  – –  Other, having 6 or more input signal lines, with or without elements for capacity 
amplifiers  10,0  B5EN  L 186/918 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8518.40.90  – –  Other  20,0  B5  
8518.50.10  – –  Having a power rating of 240 W or more  10,0  B5  
8518.50.20  – –  Other, with loudspeakers, of a kind suitable for broadcasting, having a voltage 
rating of 50 V or more but not exceeding 100 V  10,0  B5  
8518.50.90  – –  Other  20,0  B5  
8518.90.10  – –  Of goods of subheading 8518.10.11, 8518.29.20, 8518.30.40 or 8518.40.20, 
including printed circuit assemblies  5,0  B5  
8518.90.20  – –  Of goods of subheading 8518.40.40  0,0  A  
8518.90.30  – –  Of goods of subheading 8518.21 or 8518.22  10,0  B5  
8518.90.40  – –  Of goods of subheading 8518.29.90  10,0  B5  
8518.90.90  – –  Other  0,0  A  
8519.20.10  – –  Coins or disc operated record players  25,0  B5  
8519.20.20  – –  Other  25,0  B5  
8519.30.00  –  Turntables (record-decks)  25,0  B5  
8519.50.00  –  Telephone answering machines  0,0  A  
8519.81.10  – – –  Pocket size cassette recorders, the dimensions of which do not exceed 170 mm 
× 100 mm × 45 mm  25,0  B5  
8519.81.20  – – –  Cassette recorders, with built in amplifiers and one or more built in loudspeakers, 
operating only with an external source of power  25,0  B5  
8519.81.30  – – –  Compact disc players  30,0  B5  
8519.81.41  – – – –  Of a kind suitable for cinematography or broadcasting  10,0  B5  
8519.81.49  – – – –  Other  25,0  B5  
8519.81.50  – – –  Dictating machines not capable of operating without an external source of power  10,0  B5  
8519.81.61  – – – –  Of a kind suitable for cinematography or broadcasting  10,0  B5  
8519.81.69  – – – –  Other  25,0  B5  
8519.81.71  – – – –  Of a kind suitable for cinematography or broadcasting  10,0  B5  
8519.81.79  – – – –  Other  25,0  B5  
8519.81.91  – – – –  Of a kind suitable for cinematography or broadcasting  10,0  B5  
8519.81.99  – – – –  Other  20,0  B5  
8519.89.11  – – – –  For film of a width of less than 16 mm  10,0  B5  
8519.89.12  – – – –  For film of a width of 16 mm or more  10,0  B5  
8519.89.20  – – –  Record-players with or without loudspeakers  25,0  B5  
8519.89.30  – – –  Of a kind suitable for cinematography or broadcasting  10,0  B5  
8519.89.90  – – –  Other  20,0  B5  
8521.10.10  – –  Of a kind used in cinematography or television broadcasting  10,0  B5  
8521.10.90  – –  Other  30,0  B5EN  12.6.2020 Official Journal of the European Union L 186/919
 
HS 2012  Description  Base rate (%)  Category  
8521.90.11  – – –  Of a kind used in cinematography or television broadcasting  10,0  B5  
8521.90.19  – – –  Other  35,0  B5  
8521.90.91  – – –  Of a kind used in cinematography or television broadcasting  10,0  B5  
8521.90.99  – – –  Other  35,0  B5  
8522.10.00  –  Pick-up cartridges  0,0  A  
8522.90.20  – –  Printed circuit board assemblies for telephone answering machines  5,0  B5  
8522.90.30  – –  Printed circuit board assemblies for cinematographic sound recorders or repro ­
ducers  0,0  A  
8522.90.40  – –  Audio or video tapedecks and compact disc mechanisms  0,0  A  
8522.90.50  – –  Audio or video reproduction heads, magnetic type; magnetic erasing heads and 
rods  0,0  A  
8522.90.91  – – –  Other parts and accessories of cinematographic sound recorders or reproducers  5,0  B5  
8522.90.92  – – –  Other parts of telephone answering machines  10,0  B5  
8522.90.93  – – –  Other parts and accessories for goods of subheading 8519.81 or heading 85.21  3,0  A  
8522.90.99  – – –  Other  3,0  A  
8523.21.10  – – –  Unrecorded  5,0  B5  
8523.21.90  – – –  Other  20,0  B5  
8523.29.11  – – – – –  Computer tapes  0,0  A  
8523.29.19  – – – – –  Other  5,0  B5  
8523.29.21  – – – – –  Video tapes  5,0  B5  
8523.29.29  – – – – –  Other  5,0  B5  
8523.29.31  – – – – –  Computer tapes  0,0  A  
8523.29.33  – – – – –  Video tapes  5,0  B5  
8523.29.39  – – – – –  Other  0,0  A  
8523.29.41  – – – – –  Computer tapes  0,0  A  
8523.29.42  – – – – –  Of a kind suitable for cinematography  5,0  B5  
8523.29.43  – – – – –  Other video tapes  5,0  B5  
8523.29.49  – – – – –  Other  5,0  B5  
8523.29.51  – – – – –  Computer tapes  0,0  A  
8523.29.52  – – – – –  Video tapes  5,0  B5  
8523.29.59  – – – – –  Other  0,0  A  
8523.29.61  – – – – –  Of a kind used for reproducing representations of instructions, data, sound 
and image, recorded in a machine readable binary form, and capable of being 
manipulated or providing interactivity to a user, by means of an automatic 
data processing machine; proprietary format storage (recorded) media  10,0  B5EN  L 186/920 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8523.29.62  – – – – –  Of a kind suitable for cinematography  10,0  B5  
8523.29.63  – – – – –  Other video tapes  25,0  B5  
8523.29.69  – – – – –  Other  10,0  B5  
8523.29.71  – – – – –  Computer hard disks and diskettes  0,0  A  
8523.29.79  – – – – –  Other  0,0  A  
8523.29.81  – – – – – –  Of a kind suitable for computer use  0,0  A  
8523.29.82  – – – – – –  Other  0,0  A  
8523.29.83  – – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable of 
being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) 
media  5,0  B5  
8523.29.84  – – – – –  Other, of a kind suitable for cinematography  5,0  B5  
8523.29.89  – – – – –  Other  5,0  B5  
8523.29.91  – – – – –  Of a kind suitable for computer use  0,0  A  
8523.29.92  – – – – –  Other  5,0  B5  
8523.29.93  – – – – – –  Of a kind suitable for computer use  0,0  A  
8523.29.94  – – – – – –  Other  0,0  A  
8523.29.95  – – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable of 
being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) 
media  5,0  B5  
8523.29.99  – – – – –  Other  5,0  B5  
8523.41.10  – – –  Of a kind suitable for computer use  0,0  A  
8523.41.90  – – –  Other  5,0  B5  
8523.49.11  – – – –  Of a kind used for reproducing phenomena other than sound or image  0,0  A  
8523.49.12  – – – – –  Educational, technical, scientific, historical or cultural discs  15,0  B5  
8523.49.13  – – – – –  Other  15,0  B5  
8523.49.14  – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable 
of being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) media  3,0  A  
8523.49.19  – – – –  Other  15,0  B5  
8523.49.91  – – – –  Of a kind used for reproducing phenomena other than sound or image  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/921
 
HS 2012  Description  Base rate (%)  Category  
8523.49.92  – – – –  Of a kind used for reproducing sound only  15,0  B5  
8523.49.93  – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable 
of being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) media  5,0  B5  
8523.49.99  – – – –  Other  10,0  B5  
8523.51.11  – – – –  Of a kind suitable for computer use  0,0  A  
8523.51.19  – – – –  Other  5,0  B5  
8523.51.21  – – – – –  Of a kind suitable for computer use  0,0  A  
8523.51.29  – – – – –  Other  8,0  B5  
8523.51.30  – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable 
of being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) media  5,0  B5  
8523.51.90  – – – –  Other  10,0  B5  
8523.52.00  – –  Smart cards  0,0  A  
8523.59.10  – – –  Proximity cards and tags  0,0  A  
8523.59.21  – – – –  Of a kind suitable for computer use  0,0  A  
8523.59.29  – – – –  Other  5,0  B5  
8523.59.30  – – – –  Of a kind used for reproducing phenomena other than sound or image  0,0  A  
8523.59.40  – – – –  Other, of a kind used for reproducing representations of instructions, data, 
sound and image, recorded in a machine readable binary form, and capable 
of being manipulated or providing interactivity to a user, by means of an 
automatic data processing machine; proprietary format storage (recorded) media  5,0  B5  
8523.59.90  – – – –  Other  10,0  B5  
8523.80.40  – –  Gramophone records  25,0  B5  
8523.80.51  – – –  Of a kind suitable for computer use  0,0  A  
8523.80.59  – – –  Other  0,0  A  
8523.80.91  – – –  Of a kind used for reproducing phenomena other than sound or image  0,0  A  
8523.80.92  – – –  Other, of a kind used for reproducing representations of instructions, data, sound 
and image, recorded in a machine readable binary form, and capable of being 
manipulated or providing interactivity to a user, by means of an automatic data 
processing machine; proprietary format storage (recorded) media  5,0  B5EN  L 186/922 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8523.80.99  – – –  Other  10,0  B5  
8525.50.00  –  Transmission apparatus  0,0  A  
8525.60.00  –  Transmission apparatus incorporating reception apparatus  0,0  A  
8525.80.10  – –  Web cameras  15,0  B5  
8525.80.31  – – –  Of a kind used in broadcasting  5,0  B5  
8525.80.39  – – –  Other  5,0  B5  
8525.80.40  – –  Television cameras  5,0  B5  
8525.80.50  – –  Other digital cameras  5,0  B5  
8526.10.10  – –  Radar apparatus, ground based, or of a kind for use in civil aircraft, or of a kind 
used solely on sea-going vessels  0,0  A  
8526.10.90  – –  Other  0,0  A  
8526.91.10  – – –  Radio navigational aid apparatus, of a kind for use in civil aircraft, or of a kind 
used solely on sea-going vessels  0,0  A  
8526.91.90  – – –  Other  0,0  A  
8526.92.00  – –  Radio remote control apparatus  0,0  A  
8527.12.00  – –  Pocket-size radio cassette-players  30,0  B5  
8527.13.10  – – –  Portable  30,0  B5  
8527.13.90  – – –  Other  30,0  B5  
8527.19.11  – – – –  Portable  30,0  B5  
8527.19.19  – – – –  Other  30,0  B5  
8527.19.91  – – – –  Portable  30,0  B5  
8527.19.99  – – – –  Other  30,0  B5  
8527.21.00  – –  Combined with sound recording or reproducing apparatus  25,0  B5  
8527.29.00  – –  Other  25,0  B5  
8527.91.10  – – –  Portable  30,0  B5  
8527.91.90  – – –  Other  30,0  B5  
8527.92.10  – – –  Portable  30,0  B5  
8527.92.91  – – – –  Mains operated  30,0  B5  
8527.92.99  – – – –  Other  30,0  B5  
8527.99.10  – – –  Portable  30,0  B5  
8527.99.91  – – – –  Mains operated  30,0  B5  
8527.99.99  – – – –  Other  30,0  B5  
8528.41.10  – – –  Colour  0,0  A  
8528.41.20  – – –  Monochrome  0,0  A  
8528.49.10  – – –  Colour  12,0  B5  
8528.49.20  – – –  Monochrome  10,0  B5EN  12.6.2020 Official Journal of the European Union L 186/923
 
HS 2012  Description  Base rate (%)  Category  
8528.51.10  – – –  Projection type flat panel display units  0,0  A  
8528.51.20  – – –  Other, colour  0,0  A  
8528.51.30  – – –  Other, monochrome  0,0  A  
8528.59.10  – – –  Colour  12,0  B5  
8528.59.20  – – –  Monochrome  10,0  B5  
8528.61.10  – – –  Flat panel display type  0,0  A  
8528.61.90  – – –  Other  0,0  A  
8528.69.10  – – –  Having the capability of projecting on a screen of 300 inches or more  5,0  B5  
8528.69.90  – – –  Other  5,0  B5  
8528.71.11  – – – –  Mains operated  0,0  A  
8528.71.19  – – – –  Other  0,0  A  
8528.71.91  – – – –  Mains operated  35,0  B5  
8528.71.99  – – – –  Other  25,0  B5  
8528.72.10  – – –  Battery operated  35,0  B5  
8528.72.91  – – – –  Cathode-ray tube type  35,0  B5  
8528.72.92  – – – –  Liquid crystal device (LCD), light emitting diode (LED) and other flat panel 
display type  35,0  B5  
8528.72.99  – – – –  Other  35,0  B5  
8528.73.00  – –  Other, monochrome  25,0  B5  
8529.10.21  – – –  For television reception  10,0  B5  
8529.10.29  – – –  Other  10,0  B5  
8529.10.30  – –  Telescopic, rabbit and dipole antennae for television or radio receivers  15,0  B5  
8529.10.40  – –  Aerial filters and separators  10,0  B5  
8529.10.60  – –  Feed horns (wave guide)  10,0  B5  
8529.10.92  – – –  Of a kind used with transmission apparatus for radio-broadcasting or television  10,0  B5  
8529.10.99  – – –  Other  10,0  B5  
8529.90.20  – –  Of decoders  0,0  A  
8529.90.40  – –  Of digital cameras or video camera recorders  0,0  A  
8529.90.51  – – –  For goods of subheading 8525.50 or 8525.60  0,0  A  
8529.90.52  – – –  For goods of subheading 8527.13, 8527.19, 8527.21, 8527.29, 8527.91 
or 8527.99  3,0  A  
8529.90.53  – – – –  For flat panel displays  0,0  A  
8529.90.54  – – – –  Other, for television receivers  3,0  A  
8529.90.55  – – – –  Other  0,0  A  
8529.90.59  – – –  Other  0,0  A  
8529.90.91  – – –  For television receivers  3,0  AEN  L 186/924 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8529.90.94  – – –  For flat panel displays  0,0  A  
8529.90.99  – – –  Other  0,0  A  
8530.10.00  –  Equipment for railways or tramways  0,0  A  
8530.80.00  –  Other equipment  0,0  A  
8530.90.00  –  Parts  0,0  A  
8531.10.10  – –  Burglar alarms  0,0  A  
8531.10.20  – –  Fire alarms  0,0  A  
8531.10.30  – –  Smoke alarms; portable personal alarms (shrill alarms)  0,0  A  
8531.10.90  – –  Other  0,0  A  
8531.20.00  –  Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes 
(LED)  0,0  A  
8531.80.11  – – –  Door bells and other door sound signalling apparatus  20,0  B5  
8531.80.19  – – –  Other  20,0  B5  
8531.80.21  – – –  Vacuum fluorescent display panels  0,0  A  
8531.80.29  – – –  Other  0,0  A  
8531.80.90  – –  Other  5,0  B5  
8531.90.10  – –  Parts including printed circuit assemblies of subheading 8531.20.00, 8531.80.21 
or 8531.80.29  0,0  A  
8531.90.20  – –  Of door bells or other door sound signalling apparatus  10,0  B5  
8531.90.30  – –  Of other bells or sound signaling apparatus  10,0  B5  
8531.90.90  – –  Other  0,0  A  
8532.10.00  –  Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power 
handling capacity of not less than 0,5 kvar (power capacitors)  0,0  A  
8532.21.00  – –  Tantalum  0,0  A  
8532.22.00  – –  Aluminium electrolytic  0,0  A  
8532.23.00  – –  Ceramic dielectric, single layer  0,0  A  
8532.24.00  – –  Ceramic dielectric, multilayer  0,0  A  
8532.25.00  – –  Dielectric of paper or plastics  0,0  A  
8532.29.00  – –  Other  0,0  A  
8532.30.00  –  Variable or adjustable (pre-set) capacitors  0,0  A  
8532.90.00  –  Parts  0,0  A  
8533.10.10  – –  Surface mounted  0,0  A  
8533.10.90  – –  Other  0,0  A  
8533.21.00  – –  For a power handling capacity not exceeding 20 W  0,0  A  
8533.29.00  – –  Other  0,0  A  
8533.31.00  – –  For a power handling capacity not exceeding 20 W  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/925
 
HS 2012  Description  Base rate (%)  Category  
8533.39.00  – –  Other  0,0  A  
8533.40.00  –  Other variable resistors, including rheostats and potentiometers  0,0  A  
8533.90.00  –  Parts  0,0  A  
8534.00.10  –  Single-sided  0,0  A  
8534.00.20  –  Double-sided  0,0  A  
8534.00.30  –  Multi-layer  0,0  A  
8534.00.90  –  Other  0,0  A  
8535.10.00  –  Fuses  0,0  A  
8535.21.10  – – –  Moulded case type  3,0  A  
8535.21.90  – – –  Other  3,0  A  
8535.29.00  – –  Other  3,0  A  
8535.30.11  – – –  Disconectors having a voltage of less than 36 kV  7,0  B5  
8535.30.19  – – –  Other  5,0  B5  
8535.30.20  – –  For a voltage of 66 kV or more  5,0  B5  
8535.30.90  – –  Other  5,0  B5  
8535.40.00  –  Lightning arresters, voltage limiters and surge suppressors  0,0  A  
8535.90.10  – –  Bushing assemblies and tap changer assemblies for electricity distribution or power 
transformers  0,0  A  
8535.90.90  – –  Other  0,0  A  
8536.10.11  – – –  For use in electric fans  25,0  B5  
8536.10.12  – – –  Other, for a current of less than 16 A  25,0  B5  
8536.10.13  – – –  Fuse blocks, of a kind used for motor vehicles  25,0  B5  
8536.10.19  – – –  Other  25,0  B5  
8536.10.91  – – –  For use in electric fans  25,0  B5  
8536.10.92  – – –  Other, for a current of less than 16 A  25,0  B5  
8536.10.93  – – –  Fuse blocks, of a kind used for motor vehicles  25,0  B5  
8536.10.99  – – –  Other  25,0  B5  
8536.20.11  – – –  For a current of less than 16 A  15,0  B5  
8536.20.12  – – –  For a current of 16 A or more, but not more than 32 A  15,0  B5  
8536.20.13  – – –  For a current of 32 A or more, but not more than 1 000 A  10,0  B5  
8536.20.19  – – –  Other  5,0  B5  
8536.20.20  – –  Of a kind incorporated into electro-thermic domestic appliances of heading 85.16  20,0  B5  
8536.20.91  – – –  For a current of less than 16 A  15,0  B5  
8536.20.99  – – –  Other  15,0  B5  
8536.30.10  – –  Lightning arresters  0,0  AEN  L 186/926 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8536.30.20  – –  Of a kind used in radio equipment or in electric fans  25,0  B5  
8536.30.90  – –  Other  15,0  B5  
8536.41.10  – – –  Digital relays  3,0  B3  
8536.41.20  – – –  Of a kind used in radio equipment  10,0  B5  
8536.41.30  – – –  Of a kind used in electric fans  10,0  B5  
8536.41.40  – – –  Other, for a current of less than 16 A  10,0  B5  
8536.41.90  – – –  Other  10,0  B5  
8536.49.10  – – –  Digital relays  3,0  B3  
8536.49.90  – – –  Other  10,0  B5  
8536.50.20  – –  Over-current and residual-current automatic switches  10,0  B5  
8536.50.32  – – –  Of a kind suitable for use in electric fans or in radio equipment  15,0  B5  
8536.50.33  – – –  Other, of a rated current carrying capacity of less than 16 A  15,0  B5  
8536.50.39  – – –  Other  15,0  B5  
8536.50.40  – –  Miniature switches for rice cookers or toaster ovens  15,0  B5  
8536.50.51  – – –  For a current of less than 16 A  5,0  B5  
8536.50.59  – – –  Other  5,0  B5  
8536.50.61  – – –  For a current of less than 16 A  15,0  B5  
8536.50.69  – – –  Other  15,0  B5  
8536.50.92  – – –  Of a kind suitable for use in electric fans  15,0  B5  
8536.50.95  – – –  Other, starters for electric motors or fuse switches  15,0  B5  
8536.50.99  – – –  Other  10,0  B5  
8536.61.10  – – –  Of a kind used for compact lamps or halogen lamps  5,0  B5  
8536.61.91  – – – –  For a current of less than 16 A  25,0  B5  
8536.61.99  – – – –  Other  25,0  B5  
8536.69.11  – – – –  For a current of less than 16 A  25,0  B5  
8536.69.19  – – – –  Other  25,0  B5  
8536.69.22  – – – –  For a current of less than 16 A  15,0  B5  
8536.69.29  – – – –  Other  15,0  B5  
8536.69.32  – – – –  For a current of less than 16 A  5,0  B5  
8536.69.39  – – – –  Other  5,0  B5  
8536.69.92  – – – –  For a current of less than 16 A  25,0  B5  
8536.69.99  – – – –  Other  25,0  B5  
8536.70.10  – –  Of ceramics  0,0  A  
8536.70.20  – –  Of copper  5,0  B5  
8536.70.90  – –  Other  5,0  B5EN  12.6.2020 Official Journal of the European Union L 186/927
 
HS 2012  Description  Base rate (%)  Category  
8536.90.12  – – –  For a current of less than 16 A  5,0  B5  
8536.90.19  – – –  Other  5,0  B5  
8536.90.22  – – –  For a current of less than 16 A  20,0  B5  
8536.90.29  – – –  Other  20,0  B5  
8536.90.32  – – –  For a current of less than 16 A  20,0  B5  
8536.90.39  – – –  Other  20,0  B5  
8536.90.93  – – – –  Telephone patch panels  15,0  B5  
8536.90.94  – – – –  Other  25,0  B5  
8536.90.99  – – –  Other  20,0  B5  
8537.10.11  – – –  Control panels of a kind suitable for use in distributed control systems  0,0  A  
8537.10.12  – – –  Control panels fitted with a programmable processor  0,0  A  
8537.10.13  – – –  Other control panels of a kind suitable for goods of heading 84.15, 84.18, 
84.50, 85.08, 85.09 or 85.16  0,0  A  
8537.10.19  – – –  Other  15,0  B5  
8537.10.20  – –  Distribution boards (including back panels and back planes) for use solely or 
principally with goods of heading 84.71, 85.17 or 85.25  10,0  B5  
8537.10.30  – –  Programmable logic controllers for automated machines for transport, handling 
and storage of dies for semiconductor devices  10,0  B5  
8537.10.91  – – –  Of a kind used in radio equipment or in electric fans  15,0  B5  
8537.10.92  – – –  Of a kind suitable for use in distributed control systems  0,0  A  
8537.10.99  – – –  Other  15,0  B5  
8537.20.11  – – –  Incorporating electrical instruments for breaking, connecting or protecting elec ­
trical circuits for a voltage of 66 kV or more  5,0  B5  
8537.20.19  – – –  Other  5,0  B5  
8537.20.21  – – –  Incorporating electrical instruments for breaking, connecting or protecting elec ­
trical circuits for a voltage of 66 kV or more  5,0  B5  
8537.20.29  – – –  Other  5,0  B5  
8537.20.90  – –  Other  5,0  B5  
8538.10.11  – – –  Parts of programmable logic controllers for automated machines for transport, 
handling and storage of dies for semiconductor devices  15,0  B5  
8538.10.12  – – –  Of a kind used in radio equipment  15,0  B5  
8538.10.19  – – –  Other  15,0  B5  
8538.10.21  – – –  Parts of programmable logic controllers for automated machines for transport, 
handling and storage of dies for semiconductor devices  5,0  B5  
8538.10.22  – – –  Of a kind used in radio equipment  5,0  B5  
8538.10.29  – – –  Other  5,0  B5  
8538.90.11  – – –  Parts including printed circuit assemblies for telephone plugs; connection and 
contact elements for wires and cables; wafer probers  12,0  B5EN  L 186/928 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8538.90.12  – – –  Parts of goods of subheading 8536.50.51, 8536.50.59, 8536.69.32, 
8536.69.39, 8536.90.12 or 8536.90.19  12,0  B5  
8538.90.13  – – –  Parts of goods of subheading 8537.10.20  12,0  B5  
8538.90.19  – – –  Other  12,0  B5  
8538.90.21  – – –  Parts including printed circuit assemblies of telephone plugs; connection and 
contact elements for wires and cables; wafer probers  3,0  A  
8538.90.29  – – –  Other  3,0  A  
8539.10.10  – –  For motor vehicles of Chapter 87  20,0  B7  
8539.10.90  – –  Other  0,0  A  
8539.21.20  – – –  Of a kind used in medical equipment  0,0  A  
8539.21.30  – – –  Of a kind used for motor vehicles  20,0  B7  
8539.21.40  – – –  Other reflector lamp bulbs  10,0  B5  
8539.21.90  – – –  Other  0,0  A  
8539.22.20  – – –  Of a kind used in medical equipment  0,0  A  
8539.22.30  – – –  Other reflector lamp bulbs  10,0  B5  
8539.22.90  – – –  Other  25,0  B5  
8539.29.10  – – –  Of a kind used in medical equipment  0,0  A  
8539.29.20  – – –  Of a kind used for motor vehicles  25,0  B7  
8539.29.30  – – –  Other reflector lamp bulbs  10,0  B5  
8539.29.41  – – – –  Of a kind suitable for medical equipment  0,0  A  
8539.29.49  – – – –  Other  10,0  B5  
8539.29.50  – – –  Other, having a capacity exceeding 200 W but not exceeding 300 W and a 
voltage exceeding 100 V  25,0  B5  
8539.29.60  – – –  Other, having a capacity not exceeding 200 W and a voltage not 
exceeding 100 V  10,0  B5  
8539.29.90  – – –  Other  7,0  B5  
8539.31.10  – – –  Tubes for compact fluorescent lamps  25,0  B5  
8539.31.90  – – –  Other  25,0  B5  
8539.32.00  – –  Mercury or sodium vapour lamps; metal halide lamps  0,0  A  
8539.39.10  – – –  Tubes for compact fluorescent lamps  10,0  B5  
8539.39.30  – – –  Other fluorescent cold cathode types  10,0  B5  
8539.39.90  – – –  Other  8,0  B5  
8539.41.00  – –  Arc-lamps  0,0  A  
8539.49.00  – –  Other  0,0  A  
8539.90.10  – –  Aluminium end caps for fluorescent lamps; aluminium screw caps for incandescent 
lamps  5,0  B5  
8539.90.20  – –  Other, suitable for lamps of motor vehicles  15,0  B7EN  12.6.2020 Official Journal of the European Union L 186/929
 
HS 2012  Description  Base rate (%)  Category  
8539.90.90  – –  Other  0,0  A  
8540.11.00  – –  Colour  5,0  B5  
8540.12.00  – –  Monochrome  10,0  B5  
8540.20.00  –  Television camera tubes; image converters and intensifiers; other photo-cathode 
tubes  10,0  B5  
8540.40.10  – –  Data/graphic display tubes, colour, of a kind used for articles of heading 85.25  0,0  A  
8540.40.90  – –  Other  0,0  A  
8540.60.00  –  Other cathode-ray tubes  0,0  A  
8540.71.00  – –  Magnetrons  0,0  A  
8540.79.00  – –  Other  0,0  A  
8540.81.00  – –  Receiver or amplifier valves and tubes  0,0  A  
8540.89.00  – –  Other  0,0  A  
8540.91.00  – –  Of cathode-ray tubes  0,0  A  
8540.99.10  – – –  Of microwave tubes  0,0  A  
8540.99.90  – – –  Other  0,0  A  
8541.10.00  –  Diodes, other than photosensitive or light emitting diodes  0,0  A  
8541.21.00  – –  With a dissipation rate of less than 1 W  0,0  A  
8541.29.00  – –  Other  0,0  A  
8541.30.00  –  Thyristors, diacs and triacs, other than photosensitive devices  0,0  A  
8541.40.10  – –  Light emitting diodes  0,0  A  
8541.40.21  – – –  Photovoltaic cells, not assembled  0,0  A  
8541.40.22  – – –  Photovoltaic cells assembled in modules or made up into panels  0,0  A  
8541.40.29  – – –  Other  0,0  A  
8541.40.90  – –  Other  0,0  A  
8541.50.00  –  Other semiconductor devices  0,0  A  
8541.60.00  –  Mounted piezo-electric crystals  0,0  A  
8541.90.00  –  Parts  0,0  A  
8542.31.00  – –  Processors and controllers, whether or not combined with memories, converters, 
logic circuits, amplifiers, clock and timing circuits, or other circuits  0,0  A  
8542.32.00  – –  Memories  0,0  A  
8542.33.00  – –  Amplifiers  0,0  A  
8542.39.00  – –  Other  0,0  A  
8542.90.00  –  Parts  0,0  A  
8543.10.00  –  Particle accelerators  0,0  A  
8543.20.00  –  Signal generators  0,0  AEN  L 186/930 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8543.30.20  – –  Wet processing equipment for the application by immersion of chemical or elec ­
trochemical solutions, whether or not for the purpose of removing material on 
printed circuit board/printed wiring board substrates  0,0  A  
8543.30.90  – –  Other  0,0  A  
8543.70.10  – –  Electric fence energisers  0,0  A  
8543.70.20  – –  Remote control apparatus, other than radio remote control apparatus  0,0  A  
8543.70.30  – –  Electrical machines and apparatus with translation or dictionary functions  0,0  A  
8543.70.40  – –  Equipment for the removal of dust particles or the elimination of electrostatic 
charge during the manufacture of printed circuit boards/printed wiring boards or 
printed circuit assemblies; machines for curing material by ultra-violet light for the 
manufacture of printed circuit boards/printed wiring boards or printed circuit 
assemblies  0,0  A  
8543.70.50  – –  Integrated receivers / decoders (IRD) for direct broadcast multimedia systems  0,0  A  
8543.70.90  – –  Other  0,0  A  
8543.90.10  – –  Of goods of subheading 8543.10 or 8543.20  0,0  A  
8543.90.20  – –  Of goods of subheading 8543.30.20  0,0  A  
8543.90.30  – –  Of goods of subheading 8543.70.30  0,0  A  
8543.90.40  – –  Of goods of subheading 8543.70.40  0,0  A  
8543.90.50  – –  Of goods of subheading 8543.70.50  0,0  A  
8543.90.90  – –  Other  0,0  A  
8544.11.10  – – –  With an outer coating of lacquer or enamel  15,0  B5  
8544.11.20  – – –  With an outer coating or covering of paper, textiles or poly(vinyl chloride)  15,0  B5  
8544.11.90  – – –  Other  10,0  B5  
8544.19.00  – –  Other  5,0  B5  
8544.20.11  – – –  Insulated with rubber or plastics  10,0  B5  
8544.20.19  – – –  Other  10,0  B5  
8544.20.21  – – –  Insulated with rubber or plastics  10,0  B5  
8544.20.29  – – –  Other  10,0  B5  
8544.20.31  – – –  Insulated with rubber or plastics  0,0  A  
8544.20.39  – – –  Other  0,0  A  
8544.20.41  – – –  Insulated with rubber or plastics  0,0  A  
8544.20.49  – – –  Other  0,0  A  
8544.30.12  – – – –  For vehicles of heading 87.02, 87.03, 87.04 or 87.11  20,0  B7EN  12.6.2020 Official Journal of the European Union L 186/931
 
HS 2012  Description  Base rate (%)  Category  
8544.30.13  – – – –  Other  20,0  B5  
8544.30.14  – – – –  For vehicles of heading 87.02, 87.03, 87.04 or 87.11  20,0  B7  
8544.30.19  – – – –  Other  20,0  B5  
8544.30.91  – – –  Insulated with rubber or plastics  5,0  B5  
8544.30.99  – – –  Other  5,0  B5  
8544.42.11  – – – –  Telephone, telegraph and radio relay cables, submarine  0,0  A  
8544.42.12  – – – –  Telephone, telegraph and radio relay cables, other  3,0  A  
8544.42.19  – – – –  Other  5,0  B5  
8544.42.21  – – – –  Telephone, telegraph and radio relay cables, submarine  0,0  A  
8544.42.22  – – – –  Telephone, telegraph and radio relay cables, other  0,0  A  
8544.42.29  – – – –  Other  0,0  A  
8544.42.32  – – – – –  For vehicles of heading 87.02, 87.03, 87.04 or 87.11  15,0  B7  
8544.42.33  – – – – –  Other  15,0  B5  
8544.42.34  – – – – –  For vehicles of heading 87.02, 87.03, 87.04 or 87.11  15,0  B7  
8544.42.39  – – – – –  Other  15,0  B5  
8544.42.91  – – – –  Electric cables insulated with plastics having a core diameter not 
exceeding 19,5 mm  15,0  B5  
8544.42.92  – – – –  Other electric cables insulated with plastics  15,0  B5  
8544.42.99  – – – –  Other  10,0  B5  
8544.49.11  – – – –  Telephone, telegraph and radio relay cables, submarine  0,0  A  
8544.49.12  – – – –  Telephone, telegraph and radio relay cables, other  3,0  A  
8544.49.19  – – – –  Other  0,0  A  
8544.49.21  – – – –  Shielded wire of a kind used in the manufacture of automotive wiring harnesses  10,0  B5  
8544.49.22  – – – – –  Electric cables insulated with plastics having a core diameter not 
exceeding 19,5 mm  15,0  B5  
8544.49.23  – – – – –  Other electric cables insulated with plastics  15,0  B5  
8544.49.29  – – – – –  Other  10,0  B5  
8544.49.31  – – – –  Telephone, telegraph and radio relay cables, submarine  0,0  A  
8544.49.32  – – – –  Other, insulated with plastics  10,0  B5  
8544.49.39  – – – –  Other  10,0  B5  
8544.49.41  – – – –  Cables insulated with plastics  10,0  B5  
8544.49.49  – – – –  Other  10,0  B5  
8544.60.11  – – –  Cables insulated with plastics having a core diameter of less than 22,7 mm  20,0  B5  
8544.60.19  – – –  Other  5,0  B5EN  L 186/932 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8544.60.21  – – –  Cables insulated with plastics having a core diameter of less than 22,7 mm  5,0  B5  
8544.60.29  – – –  Other  5,0  B5  
8544.60.30  – –  For a voltage exceeding 66 kV  5,0  B5  
8544.70.10  – –  Telephone, telegraph and radio relay cables, submarine  0,0  A  
8544.70.90  – –  Other  0,0  A  
8545.11.00  – –  Of a kind used for furnaces  0,0  A  
8545.19.00  – –  Other  5,0  B5  
8545.20.00  –  Brushes  5,0  B5  
8545.90.00  –  Other  5,0  B5  
8546.10.00  –  Of glass  0,0  A  
8546.20.10  – –  Transformer bushings and circuit breaker insulators  3,0  A  
8546.20.90  – –  Other  5,0  B5  
8546.90.00  –  Other  0,0  A  
8547.10.00  –  Insulating fittings of ceramics  0,0  A  
8547.20.00  –  Insulating fittings of plastics  0,0  A  
8547.90.10  – –  Electric conduit and joints therefor, of base metal lined with insulating material  0,0  A  
8547.90.90  – –  Other  0,0  A  
8548.10.12  – – –  Of a kind used in aircraft  20,0  B5  
8548.10.19  – – –  Other  20,0  B5  
8548.10.22  – – –  Of primary cells and primary batteries  20,0  B5  
8548.10.23  – – –  Of electric accumulators of a kind used in aircraft  20,0  B5  
8548.10.29  – – –  Other  20,0  B5  
8548.10.32  – – –  Of primary cells and primary batteries  20,0  B5  
8548.10.33  – – –  Of electric accumulators of a kind used in aircraft  20,0  B5  
8548.10.39  – – –  Other  20,0  B5  
8548.10.91  – – –  Of primary cells and primary batteries  20,0  B5  
8548.10.92  – – –  Of electric accumulators of a kind used in aircraft  20,0  B5  
8548.10.99  – – –  Other  20,0  B5  
8548.90.10  – –  Image sensors of the contact type comprising a photo-conductive sensor element, 
an electric charge storage condenser, a light source of light emitting diodes, thin- 
film transistor matrix and a scanning condenser, capable of scanning text  0,0  A  
8548.90.20  – –  Printed circuit assemblies including such assemblies for external connections  0,0  A  
8548.90.90  – –  Other  0,0  A  
8601.10.00  –  Powered from an external source of electricity  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/933
 
HS 2012  Description  Base rate (%)  Category  
8601.20.00  –  Powered by electric accumulators  0,0  A  
8602.10.00  –  Diesel-electric locomotives  0,0  A  
8602.90.00  –  Other  0,0  A  
8603.10.00  –  Powered from an external source of electricity  0,0  A  
8603.90.00  –  Other  0,0  A  
8604.00.00  Railway or tramway maintenance or service vehicles, whether or not self-propelled (for 
example, workshops, cranes, ballast tampers, trackliners, testing coaches and track 
inspection vehicles).  0,0  A  
8605.00.00  Railway or tramway passenger coaches, not self-propelled; luggage vans, post office 
coaches and other special purpose railway or tramway coaches, not self-propelled 
(excluding those of heading 86.04).  0,0  A  
8606.10.00  –  Tank wagons and the like  0,0  A  
8606.30.00  –  Self-discharging vans and wagons, other than those of subheading 8606.10  0,0  A  
8606.91.00  – –  Covered and closed  0,0  A  
8606.92.00  – –  Open, with non-removable sides of a height exceeding 60 cm  0,0  A  
8606.99.00  – –  Other  0,0  A  
8607.11.00  – –  Driving bogies and bissel-bogies  0,0  A  
8607.12.00  – –  Other bogies and bissel-bogies  0,0  A  
8607.19.00  – –  Other, including parts  0,0  A  
8607.21.00  – –  Air brakes and parts thereof  0,0  A  
8607.29.00  – –  Other  0,0  A  
8607.30.00  –  Hooks and other coupling devices, buffers, and parts thereof  0,0  A  
8607.91.00  – –  Of locomotives  0,0  A  
8607.99.00  – –  Other  0,0  A  
8608.00.20  –  Electro-mechanical equipment  0,0  A  
8608.00.90  –  Other  0,0  A  
8609.00.00  Containers (including containers for the transport of fluids) specially designed and 
equipped for carriage by one or more modes of transport.  0,0  A  
8701.10.11  – – –  For agricultural use  30,0  B10  
8701.10.19  – – –  Other  30,0  B10  
8701.10.91  – – –  For agricultural use  10,0  B10  
8701.10.99  – – –  Other  10,0  B10  
8701.20.10  – –  Completely Knocked Down  5,0  B10  
8701.20.90  – –  Other  5,0  B10  
8701.30.00  –  Track-laying tractors  0,0  AEN  L 186/934 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8701.90.10  – –  Agricultural tractors  5,0  B10  
8701.90.90  – –  Other  5,0  B10  
8702.10.10  – – –  Motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  CKD  CKD  
8702.10.41  – – – –  g.v. w of at least 6 t but not exceeding 18 t  CKD  CKD  
8702.10.49  – – – –  Other  CKD  CKD  
8702.10.50  – – –  Other  CKD  CKD  
8702.10.60  – – –  Motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  70,0  B10  
8702.10.71  – – – –  g.v.w. of at least 6 t but not exceeding 18 t  5,0  B10  
8702.10.79  – – – –  Other  5,0  B10  
8702.10.81  – – – –  g.v.w of at least 6 t but not exceeding 18 t  70,0  B10  
8702.10.89  – – – –  Other  70,0  B10  
8702.10.90  – – –  Other  70,0  B10  
8702.90.12  – – –  Motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  CKD  CKD  
8702.90.13  – – –  For the transport of 30 persons or more  CKD  CKD  
8702.90.14  – – –  Other motor coaches, buses or minibuses  CKD  CKD  
8702.90.19  – – –  Other  CKD  CKD  
8702.90.92  – – –  Motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  70,0  B10  
8702.90.93  – – – –  Specially designed for use in airports  5,0  B10  
8702.90.94  – – – –  Other  70,0  B10  
8702.90.95  – – –  Other motor coaches, buses or minibuses  70,0  B10  
8702.90.99  – – –  Other  70,0  B10  
8703.10.10  – –  Golf cars, including golf buggies  78,0  B10  
8703.10.90  – –  Other  78,0  B10  
8703.21.10  – – –  Go-karts  78,0  B10  
8703.21.22  – – – – –  Four-wheel drive  CKD  CKD  
8703.21.23  – – – – –  Other  CKD  CKD  
8703.21.24  – – – – –  Four-wheel drive  78,0  B10  
8703.21.29  – – – – –  Other  78,0  B10  
8703.21.31  – – – –  Four-wheel drive  CKD  CKD  
8703.21.39  – – – –  Other  CKD  CKD  
8703.21.91  – – – –  Ambulances  15,0  B10  
8703.21.92  – – – –  Motor-homes  78,0  B10  
8703.21.99  – – – –  Other  78,0  B10EN  12.6.2020 Official Journal of the European Union L 186/935
 
HS 2012  Description  Base rate (%)  Category  
8703.22.11  – – – –  Completely Knocked Down  CKD  CKD  
8703.22.19  – – – –  Other  78,0  B10  
8703.22.21  – – – –  Four-wheel drive  CKD  CKD  
8703.22.29  – – – –  Other  CKD  CKD  
8703.22.91  – – – –  Ambulances  15,0  B10  
8703.22.92  – – – –  Motor-homes  78,0  B10  
8703.22.99  – – – –  Other  78,0  B10  
8703.23.10  – – –  Ambulances  15,0  B10  
8703.23.21  – – – –  Completely Knocked Down  CKD  CKD  
8703.23.29  – – – –  Other  15,0  B10  
8703.23.31  – – – –  Completely Knocked Down  CKD  CKD  
8703.23.39  – – – –  Other  15,0  B10  
8703.23.40  – – –  Motor-homes  74,0  B10  
8703.23.51  – – – –  Of a cylinder capacity not exceeding 1 800 cc  CKD  CKD  
8703.23.52  – – – –  Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 000 cc  CKD  CKD  
8703.23.53  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 2 500 cc  CKD  CKD  
8703.23.54  – – – –  Of a cylinder capacity exceeding 2 500 cc  CKD  CKD  
8703.23.61  – – – –  Of a cylinder capacity not exceeding 1 800 cc  78,0  B10  
8703.23.62  – – – –  Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 000 cc  78,0  B10  
8703.23.63  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 2 500 cc  78,0  B10  
8703.23.64  – – – –  Of a cylinder capacity exceeding 2 500 cc  74,0  B10  
8703.23.71  – – – –  Of a cylinder capacity not exceeding 1 800 cc  CKD  CKD  
8703.23.72  – – – –  Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 000 cc  CKD  CKD  
8703.23.73  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 2 500 cc  CKD  CKD  
8703.23.74  – – – –  Of a cylinder capacity exceeding 2 500 cc  CKD  CKD  
8703.23.91  – – – –  Of a cylinder capacity not exceeding 1 800 cc  78,0  B10  
8703.23.92  – – – –  Of a cylinder capacity exceeding 1 800 cc but not exceeding 2 000 cc  78,0  B10  
8703.23.93  – – – –  Of a cylinder capacity exceeding 2 000 cc but not exceeding 2 500 cc  78,0  B10  
8703.23.94  – – – –  Of a cylinder capacity exceeding 2 500 cc  74,0  B10  
8703.24.10  – – –  Ambulances  15,0  B9  
8703.24.21  – – – –  Completely Knocked Down  CKD  CKD  
8703.24.29  – – – –  Other  15,0  B9  
8703.24.31  – – – –  Completely Knocked Down  CKD  CKD  
8703.24.39  – – – –  Other  15,0  B9  
8703.24.41  – – – –  Four-wheel drive  CKD  CKD  
8703.24.49  – – – –  Other  CKD  CKDEN  L 186/936 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8703.24.51  – – – –  Four-wheel drive  68,0  B9  
8703.24.59  – – – –  Other  74,0  B9  
8703.24.70  – – –  Motor-homes  74,0  B9  
8703.24.81  – – – –  Four-wheel drive  CKD  CKD  
8703.24.89  – – – –  Other  CKD  CKD  
8703.24.91  – – – –  Four-wheel drive  68,0  B9  
8703.24.99  – – – –  Other  74,0  B9  
8703.31.11  – – – –  Four-wheel drive  CKD  CKD  
8703.31.19  – – – –  Other  CKD  CKD  
8703.31.20  – – –  Motor cars (including station wagons, SUVs and sports cars, but not including 
vans), other  78,0  B10  
8703.31.40  – – –  Ambulances  15,0  B10  
8703.31.50  – – –  Motor-homes  78,0  B10  
8703.31.81  – – – –  Four-wheel drive  CKD  CKD  
8703.31.89  – – – –  Other  CKD  CKD  
8703.31.91  – – – –  Four-wheel drive  78,0  B10  
8703.31.99  – – – –  Other  78,0  B10  
8703.32.10  – – –  Ambulances  15,0  B10  
8703.32.21  – – – –  Completely Knocked Down  CKD  CKD  
8703.32.29  – – – –  Other  15,0  B10  
8703.32.31  – – – –  Completely Knocked Down  CKD  CKD  
8703.32.39  – – – –  Other  15,0  B10  
8703.32.42  – – – – –  Four-wheel drive  CKD  CKD  
8703.32.43  – – – – –  Other  CKD  CKD  
8703.32.44  – – – – –  Four-wheel drive  CKD  CKD  
8703.32.49  – – – – –  Other  CKD  CKD  
8703.32.52  – – – – –  Four-wheel drive  78,0  B10  
8703.32.53  – – – – –  Other  78,0  B10  
8703.32.54  – – – – –  Four-wheel drive  78,0  B10  
8703.32.59  – – – – –  Other  78,0  B10  
8703.32.60  – – –  Motor-homes  78,0  B10  
8703.32.71  – – – – –  Four-wheel drive  CKD  CKD  
8703.32.72  – – – – –  Other  CKD  CKD  
8703.32.73  – – – – –  Four-wheel drive  CKD  CKD  
8703.32.79  – – – – –  Other  CKD  CKD  
8703.32.92  – – – – –  Four-wheel drive  78,0  B10EN  12.6.2020 Official Journal of the European Union L 186/937
 
HS 2012  Description  Base rate (%)  Category  
8703.32.93  – – – – –  Other  78,0  B10  
8703.32.94  – – – – –  Four-wheel drive  78,0  B10  
8703.32.99  – – – – –  Other  78,0  B10  
8703.33.10  – – –  Ambulances  15,0  B9  
8703.33.21  – – – –  Completely Knocked Down  CKD  CKD  
8703.33.29  – – – –  Other  15,0  B9  
8703.33.31  – – – –  Completely Knocked Down  CKD  CKD  
8703.33.39  – – – –  Other  15,0  B9  
8703.33.43  – – – – –  Four-wheel drive  CKD  CKD  
8703.33.44  – – – – –  Other  CKD  CKD  
8703.33.45  – – – – –  Four-wheel drive  CKD  CKD  
8703.33.49  – – – – –  Other  CKD  CKD  
8703.33.53  – – – – –  Four-wheel drive  78,0  B9  
8703.33.54  – – – – –  Other  78,0  B9  
8703.33.55  – – – – –  Four-wheel drive  78,0  B9  
8703.33.59  – – – – –  Other  78,0  B9  
8703.33.70  – – –  Motor-homes  78,0  B9  
8703.33.81  – – – –  Four-wheel drive  CKD  CKD  
8703.33.89  – – – –  Other  CKD  CKD  
8703.33.91  – – – –  Four-wheel drive  78,0  B9  
8703.33.99  – – – –  Other  78,0  B9  
8703.90.11  – – –  Ambulances  15,0  B10  
8703.90.12  – – –  Go-karts  78,0  B10  
8703.90.13  – – – –  Completely Knocked Down  CKD  CKD  
8703.90.19  – – – –  Other  78,0  B10  
8703.90.50  – – –  Motor cars (including station wagons, SUVs and sports cars, but not including 
vans), Completely Knocked Down  CKD  CKD  
8703.90.70  – – –  Motor cars (including station wagons, SUVs and sports cars, but not including 
vans), other  78,0  B10  
8703.90.80  – – –  Other vehicles, Completely Knocked Down  CKD  CKD  
8703.90.90  – – –  Other  78,0  B10  
8704.10.13  – – –  g.v.w. not exceeding 5 t  CKD  CKD  
8704.10.14  – – –  g.v.w. exceeding 5 t, but not exceeding 10 t  CKD  CKD  
8704.10.15  – – –  g.v.w. exceeding 10 t, but not exceeding 20 t  CKD  CKD  
8704.10.16  – – –  g.v.w. exceeding 20 t, but not exceeding 24 t  CKD  CKD  
8704.10.17  – – –  g.v.w. exceeding 24 t, but not exceeding 45 t  CKD  CKDEN  L 186/938 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8704.10.18  – – –  g.v.w. exceeding 45 t  CKD  CKD  
8704.10.23  – – –  g.v.w. not exceeding 5 t  65,0  B10  
8704.10.24  – – –  g.v.w. exceeding 5 t, but not exceeding 10 t  50,0  B10  
8704.10.25  – – –  g.v.w. exceeding 10 t, but not exceeding 20 t  30,0  B10  
8704.10.26  – – –  g.v.w. exceeding 20 t, but not exceeding 24 t  20,0  B10  
8704.10.27  – – –  g.v.w. exceeding 24 t, but not exceeding 45 t  10,0  B10  
8704.10.28  – – –  g.v.w. exceeding 45 t  0,0  A  
8704.21.11  – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.21.19  – – – –  Other  CKD  CKD  
8704.21.21  – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.21.22  – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.21.23  – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.21.24  – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.21.25  – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.21.29  – – – –  Other  68,0  B10  
8704.22.11  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.22.19  – – – – –  Other  CKD  CKD  
8704.22.21  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.22.22  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.22.23  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.22.24  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.22.25  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.22.29  – – – – –  Other  50,0  B10  
8704.22.31  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.22.39  – – – – –  Other  CKD  CKD  
8704.22.41  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.22.42  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.22.43  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.22.44  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.22.45  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.22.51  – – – – – –  Other, g.v.w. exceeding 6 t but not exceeding 10 t  50,0  B10  
8704.22.59  – – – – – –  Other  30,0  B10  
8704.23.11  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.23.19  – – – – –  Other  CKD  CKD  
8704.23.21  – – – – –  Refrigerated lorries (trucks)  15,0  B10EN  12.6.2020 Official Journal of the European Union L 186/939
 
HS 2012  Description  Base rate (%)  Category  
8704.23.22  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.23.23  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.23.24  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.23.25  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.23.29  – – – – –  Other  20,0  B10  
8704.23.51  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.23.59  – – – – –  Other  CKD  CKD  
8704.23.61  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.23.62  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.23.63  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.23.64  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.23.65  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.23.66  – – – – –  Dumpers  10,0  B10  
8704.23.69  – – – – –  Other  15,0  B10  
8704.23.71  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.23.79  – – – – –  Other  CKD  CKD  
8704.23.81  – – – – –  Refrigerated lorries (trucks)  0,0  A  
8704.23.82  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  0,0  A  
8704.23.83  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  0,0  A  
8704.23.84  – – – – –  Armoured cargo vehicles for transporting valuables  0,0  A  
8704.23.85  – – – – –  Hooklift lorries (trucks)  0,0  A  
8704.23.86  – – – – –  Dumpers  0,0  A  
8704.23.89  – – – – –  Other  0,0  A  
8704.31.11  – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.31.19  – – – –  Other  CKD  CKD  
8704.31.21  – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.31.22  – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.31.23  – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.31.24  – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.31.25  – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.31.29  – – – –  Other  68,0  B10  
8704.32.11  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.32.19  – – – – –  Other  CKD  CKD  
8704.32.21  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.32.22  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10EN  L 186/940 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8704.32.23  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.32.24  – – – – –  Armoured vehicles  15,0  B10  
8704.32.25  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.32.29  – – – – –  Other  50,0  B10  
8704.32.31  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.32.39  – – – – –  Other  CKD  CKD  
8704.32.41  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.32.42  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.32.43  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.32.44  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.32.45  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.32.46  – – – – – –  Other, g.v.w. exceeding 6 t but not exceeding 10 t  50,0  B10  
8704.32.49  – – – – – –  Other  30,0  B10  
8704.32.51  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.32.59  – – – – –  Other  CKD  CKD  
8704.32.61  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.32.62  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.32.63  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.32.64  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.32.65  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.32.69  – – – – –  Other  20,0  B10  
8704.32.72  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.32.79  – – – – –  Other  CKD  CKD  
8704.32.81  – – – – –  Refrigerated lorries (trucks)  15,0  B10  
8704.32.82  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  15,0  B10  
8704.32.83  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  15,0  B10  
8704.32.84  – – – – –  Armoured cargo vehicles for transporting valuables  15,0  B10  
8704.32.85  – – – – –  Hooklift lorries (trucks)  15,0  B10  
8704.32.86  – – – – –  Dumpers  10,0  B10  
8704.32.89  – – – – –  Other  15,0  B10  
8704.32.91  – – – – –  Refrigerated lorries (trucks)  CKD  CKD  
8704.32.92  – – – – –  Other  CKD  CKD  
8704.32.93  – – – – –  Refrigerated lorries (trucks)  0,0  A  
8704.32.94  – – – – –  Refuse/garbage collection vehicles having a refuse compressing device  0,0  A  
8704.32.95  – – – – –  Tanker vehicles; bulk-cement lorries (trucks)  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/941
 
HS 2012  Description  Base rate (%)  Category  
8704.32.96  – – – – –  Armoured cargo vehicles for transporting valuables  0,0  A  
8704.32.97  – – – – –  Hooklift lorries (trucks)  0,0  A  
8704.32.98  – – – – –  Dumpers  0,0  A  
8704.32.99  – – – – –  Other  0,0  A  
8704.90.10  – –  Completely Knocked Down  CKD  CKD  
8704.90.91  – – –  g.v.w. not exceeding 5 t  68,0  B10  
8704.90.92  – – –  g.v.w. exceeding 5 t but not exceeding 10 t  50,0  B10  
8704.90.93  – – –  g.v.w. exceeding 10 t but not exceeding 20 t  30,0  B10  
8704.90.94  – – –  g.v.w. exceeding 20 t but not exceeding 45 t  15,0  B10  
8704.90.99  – – –  Other  0,0  A  
8705.10.00  –  Crane lorries  0,0  A  
8705.20.00  –  Mobile drilling derricks  0,0  A  
8705.30.00  –  Fire fighting vehicles  0,0  A  
8705.40.00  –  Concrete-mixer lorries  15,0  B10  
8705.90.50  – –  Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all 
kinds  5,0  B10  
8705.90.90  – –  Other  0,0  A  
8706.00.11  – –  For agricultural tractors of subheading 8701.10 or 8701.90  10,0  B7  
8706.00.19  – –  Other  10,0  B7  
8706.00.21  – –  For motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  30,0  B7  
8706.00.29  – –  Other  30,0  B7  
8706.00.31  – –  For go-karts and golf cars, including golf buggies  32,0  B7  
8706.00.32  – –  For ambulances  32,0  B7  
8706.00.33  – –  For motor cars (including station wagons, SUVs and sports cars, but not including 
vans)  32,0  B7  
8706.00.39  – –  Other  32,0  B7  
8706.00.40  –  For vehicles of heading 87.04  30,0  B7  
8706.00.50  –  For vehicles of heading 87.05  10,0  B7  
8707.10.10  – –  For go-karts and golf cars, including golf buggies  32,0  B7  
8707.10.20  – –  For ambulances  32,0  B7  
8707.10.90  – –  Other  32,0  B7  
8707.90.10  – –  For vehicles of heading 87.01  10,0  B7  
8707.90.21  – – –  For motor cars (including stretch limousines but not including coaches, buses, 
minibuses or vans)  27,0  B7  
8707.90.29  – – –  Other  27,0  B7  
8707.90.30  – –  For vehicles of heading 87.05  10,0  B7EN  L 186/942 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8707.90.90  – –  Other  27,0  B7  
8708.10.10  – –  For vehicles of heading 87.01  15,0  B7  
8708.10.90  – –  Other  20,0  B7  
8708.21.00  – –  Safety seat belts  20,0  B7  
8708.29.11  – – – –  For vehicles of heading 87.01  15,0  B7  
8708.29.12  – – – –  For vehicles of heading 87.03  15,0  B7  
8708.29.14  – – – –  For vehicles of heading 87.02 or 87.04  15,0  B7  
8708.29.19  – – – –  Other  15,0  B7  
8708.29.20  – – –  Parts of safety seat belts  20,0  B7  
8708.29.92  – – – –  For vehicles of heading 87.01  15,0  B7  
8708.29.93  – – – – –  Interior trim fittings; mudguards  15,0  B7  
8708.29.94  – – – – –  Hood rods  15,0  B7  
8708.29.95  – – – – –  Other  15,0  B7  
8708.29.96  – – – – –  Interior trim fittings; mudguards  15,0  B7  
8708.29.97  – – – – –  Hood rods  15,0  B7  
8708.29.98  – – – – –  Other  15,0  B7  
8708.29.99  – – – –  Other  15,0  B7  
8708.30.10  – –  For vehicles of heading 87.01  15,0  B7  
8708.30.21  – – –  Brake drums, brake discs or brake pipes  20,0  B7  
8708.30.29  – – –  Other  20,0  B7  
8708.30.30  – –  Brake drums, brake discs or brake pipes for vehicles of heading 87.02 or 87.04  10,0  B7  
8708.30.90  – –  Other  10,0  B7  
8708.40.11  – – –  For vehicles of heading 87.03  18,0  B7  
8708.40.13  – – –  For vehicles of heading 87.04 or 87.05  10,0  B7  
8708.40.14  – – –  For vehicles of heading 87.01  15,0  B7  
8708.40.19  – – –  Other  10,0  B7  
8708.40.25  – – –  For vehicles of heading 87.01  15,0  B7  
8708.40.26  – – –  For vehicles of heading 87.03  20,0  B7  
8708.40.27  – – –  For vehicles of heading 87.04 or 87.05  15,0  B7  
8708.40.29  – – –  Other  15,0  B7  
8708.40.91  – – –  For vehicles of heading 87.01  10,0  B7  
8708.40.92  – – –  For vehicles of heading 87.03  10,0  B7  
8708.40.99  – – –  Other  10,0  B7  
8708.50.11  – – –  For vehicles of heading 87.03  20,0  B7  
8708.50.13  – – –  For vehicles of heading 87.04 or 87.05  7,0  B7EN  12.6.2020 Official Journal of the European Union L 186/943
 
HS 2012  Description  Base rate (%)  Category  
8708.50.15  – – –  For vehicles of heading 87.01  15,0  B7  
8708.50.19  – – –  Other  10,0  B7  
8708.50.25  – – –  For vehicles of heading 87.01  15,0  B7  
8708.50.26  – – –  For vehicles of heading 87.03  20,0  B7  
8708.50.27  – – –  For vehicles of heading 87.04 or 87.05  10,0  B7  
8708.50.29  – – –  Other  10,0  B7  
8708.50.91  – – – –  Crown wheels and pinions  10,0  B7  
8708.50.92  – – – –  Other  10,0  B7  
8708.50.93  – – –  For vehicles of heading 87.03  10,0  B7  
8708.50.99  – – –  Other  5,0  B7  
8708.70.15  – – –  For vehicles of heading 87.01  15,0  B7  
8708.70.16  – – –  For vehicles of heading 87.03  15,0  B7  
8708.70.17  – – –  For vehicles of heading 87.02 or 87.04  20,0  B7  
8708.70.19  – – –  Other  20,0  B7  
8708.70.21  – – –  For vehicles of heading 87.01  25,0  B7  
8708.70.22  – – –  For vehicles of heading 87.03  25,0  B7  
8708.70.29  – – –  Other  25,0  B7  
8708.70.31  – – –  For vehicles of heading 87.01  25,0  B7  
8708.70.32  – – –  For vehicles of heading 87.03  20,0  B7  
8708.70.39  – – –  Other  20,0  B7  
8708.70.95  – – –  For vehicles of heading 87.01  25,0  B7  
8708.70.96  – – –  For vehicles of heading 87.02 or 87.04  20,0  B7  
8708.70.97  – – –  For vehicles of heading 87.03  20,0  B7  
8708.70.99  – – –  For vehicles of heading 87.05  20,0  B7  
8708.80.15  – – –  For vehicles of heading 87.01  15,0  B7  
8708.80.16  – – –  For vehicles of heading 87.03  20,0  B7  
8708.80.17  – – –  For vehicles of subheading 8704.10 or heading 87.05  7,0  B7  
8708.80.19  – – –  Other  7,0  B7  
8708.80.91  – – –  For vehicles of heading 87.01  10,0  B7  
8708.80.92  – – –  For vehicles of heading 87.03  10,0  B7  
8708.80.99  – – –  Other  5,0  B7  
8708.91.15  – – – –  For vehicles of heading 87.01  15,0  B7  
8708.91.16  – – – –  For vehicles of heading 87.03  20,0  B7  
8708.91.17  – – – –  For vehicles of heading 87.02 or 87.04  10,0  B7  
8708.91.19  – – – –  Other  10,0  B7  
8708.91.91  – – – –  For vehicles of heading 87.01  10,0  B7EN  L 186/944 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8708.91.92  – – – –  For vehicles of heading 87.03  10,0  B7  
8708.91.99  – – – –  Other  10,0  B7  
8708.92.10  – – –  For vehicles of heading 87.01  15,0  B7  
8708.92.20  – – –  For vehicles of heading 87.03  20,0  B7  
8708.92.40  – – –  For vehicles of heading 87.02 or 87.04  15,0  B7  
8708.92.90  – – –  Other  15,0  B7  
8708.93.50  – – –  For vehicles of heading 87.01  15,0  B7  
8708.93.60  – – –  For vehicles of heading 87.03  20,0  B7  
8708.93.70  – – –  For vehicles of heading 87.04 or 87.05  10,0  B7  
8708.93.90  – – –  Other  10,0  B7  
8708.94.10  – – –  Steering wheels with airbag assemblies  20,0  B7  
8708.94.94  – – – –  For vehicles of heading 87.01  15,0  B7  
8708.94.95  – – – –  For vehicles of heading 87.03  25,0  B7  
8708.94.99  – – – –  Other  15,0  B7  
8708.95.10  – – –  Safety airbags with inflater system  10,0  B7  
8708.95.90  – – –  Parts  10,0  B7  
8708.99.10  – – –  For vehicles of heading 87.01  15,0  B7  
8708.99.21  – – – – –  Fuel tanks  15,0  B7  
8708.99.23  – – – – –  Parts  15,0  B7  
8708.99.30  – – – –  Accelerator, brake or clutch pedals  15,0  B7  
8708.99.40  – – – –  Battery carriers or trays and brackets therefor  15,0  B7  
8708.99.50  – – – –  Radiator shrouds  15,0  B7  
8708.99.61  – – – – –  For vehicles of heading 87.02  15,0  B7  
8708.99.62  – – – – –  For vehicles of heading 87.03  17,0  B7  
8708.99.63  – – – – –  For vehicles of heading 87.04  10,0  B7  
8708.99.70  – – – –  Other  15,0  B7  
8708.99.90  – – –  Other  15,0  B7  
8709.11.00  – –  Electrical  3,0  B7  
8709.19.00  – –  Other  3,0  B7  
8709.90.00  –  Parts  3,0  B7  
8710.00.00  Tanks and other armoured fighting vehicles, motorised, whether or not fitted with 
weapons, and parts of such vehicles.  0,0  A  
8711.10.12  – – –  Mopeds and motorised bicycles  75,0  B10  
8711.10.13  – – –  Other motorcycles and motor scooters  75,0  B10  
8711.10.19  – – –  Other  75,0  B10EN  12.6.2020 Official Journal of the European Union L 186/945
 
HS 2012  Description  Base rate (%)  Category  
8711.10.92  – – –  Mopeds and motorised bicycles  75,0  B10  
8711.10.93  – – –  Other motorcycles and motor scooters  75,0  B10  
8711.10.99  – – –  Other  75,0  B10  
8711.20.10  – –  Motocross motorcycles  75,0  B10  
ex 8711.20.10  – –  Motocross motorcycles, of a cylinder capacity exceeding 150 cc  75,0  B7  
8711.20.20  – –  Mopeds and motorised bicycles  75,0  B10  
ex 8711.20.20  – –  Mopeds and motorised bicycles, of a cylinder capacity exceeding 150 cc  75,0  B7  
8711.20.31  – – – –  Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc  75,0  B7  
8711.20.32  – – – –  Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc  75,0  B7  
8711.20.39  – – – –  Other  75,0  B7  
8711.20.45  – – – –  Of a cylinder capacity not exceeding 200cc  75,0  B10  
8711.20.49  – – – –  Other  75,0  B7  
8711.20.51  – – – –  Of a cylinder capacity exceeding 150 cc but not exceeding 200 cc  75,0  B7  
8711.20.52  – – – –  Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc  75,0  B7  
8711.20.59  – – – –  Other  75,0  B7  
8711.20.90  – – –  Other  75,0  B7  
8711.30.10  – –  Motocross motorcycles  75,0  B7  
8711.30.30  – –  Other, Completely Knocked Down  75,0  B7  
8711.30.90  – –  Other  75,0  B7  
8711.40.10  – –  Motocross motorcycles  75,0  B7  
8711.40.20  – –  Other, Completely Knocked Down  75,0  B7  
8711.40.90  – –  Other  75,0  B7  
8711.50.20  – –  Completely Knocked Down  75,0  B7  
8711.50.90  – –  Other  55,0  B7  
8711.90.40  – –  Side-cars  75,0  B10  
8711.90.51  – – –  Electrically powered motorcycles  70,0  B10  
8711.90.52  – – –  Other, of a cylinder capacity not exceeding 200 cc  70,0  B10  
8711.90.53  – – –  Other, of a cylinder capacity exceeding 200 cc but not exceeding 
500 cc  70,0  B10  
8711.90.54  – – –  Other, of a cylinder capacity exceeding 500 cc  70,0  B10  
8711.90.91  – – –  Electrically powered motorcycles  65,0  B10  
8711.90.99  – – –  Other  65,0  B10  
8712.00.10  –  Racing bicycles  5,0  B10  
8712.00.20  –  Bicycles designed to be ridden by children  45,0  B10  
8712.00.30  –  Other bicycles  45,0  B10  
8712.00.90  –  Other  45,0  B10EN  L 186/946 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8713.10.00  –  Not mechanically propelled  0,0  A  
8713.90.00  –  Other  0,0  A  
8714.10.10  – –  Saddles  35,0  B7  
8714.10.20  – –  Spokes and nipples  32,0  B7  
8714.10.90  – –  Other  32,0  B7  
8714.20.11  – – –  Of a diameter (including tyres) exceeding 75 mm but not exceeding 100 mm, 
provided that the width of any wheel or tyre fitted thereto is not less 
than 30 mm  0,0  A  
8714.20.12  – – –  Of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, 
provided that the width of any wheel or tyre fitted thereto is not less 
than 30 mm  0,0  A  
8714.20.19  – – –  Other  0,0  A  
8714.20.90  – –  Other  0,0  A  
8714.91.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.91.91  – – – –  Parts for forks  40,0  B7  
8714.91.99  – – – –  Other  40,0  B7  
8714.92.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.92.90  – – –  Other  40,0  B7  
8714.93.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.93.90  – – –  Other  45,0  B7  
8714.94.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.94.90  – – –  Other  40,0  B7  
8714.95.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.95.90  – – –  Other  45,0  B7  
8714.96.10  – – –  For bicycles of subheading 8712.00.20  45,0  B7  
8714.96.90  – – –  Other  45,0  B7  
8714.99.11  – – – –  Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets 
or bracket lugs; other accessories  45,0  B7  
8714.99.12  – – – –  Chain wheels and cranks; other parts  45,0  B7  
8714.99.91  – – – –  Handle bars, pillars, mudguards, reflectors, carriers, control cables, lamp brackets 
or bracket lugs; other accessories  45,0  B7  
8714.99.92  – – – –  Chain wheels and cranks; other parts  45,0  B7  
8715.00.00  Baby carriages and parts thereof.  30,0  B10  
8716.10.00  –  Trailers and semi-trailers of the caravan type, for housing or camping  20,0  B10  
8716.20.00  –  Self-loading or self-unloading trailers and semi-trailers for agricultural purposes  5,0  B10  
8716.31.00  – –  Tanker trailers and tanker semi-trailers  5,0  B10  
8716.39.40  – – –  Agricultural trailers and semi-trailers  20,0  B10EN  12.6.2020 Official Journal of the European Union L 186/947
 
HS 2012  Description  Base rate (%)  Category  
8716.39.91  – – – –  Having a carrying capacity (payload) exceeding 200 t  5,0  B10  
8716.39.99  – – – –  Other  20,0  B10  
8716.40.00  –  Other trailers and semi-trailers  20,0  B10  
8716.80.10  – –  Carts and wagons, sack trucks, hand trolleys and similar hand-propelled vehicles of 
a kind used in factories or workshops, except wheelbarrows  20,0  B10  
8716.80.20  – –  Wheelbarrows  20,0  B10  
8716.80.90  – –  Other  20,0  B10  
8716.90.13  – – –  For goods of subheading 8716.20  15,0  B10  
8716.90.19  – – –  Other  15,0  B10  
8716.90.92  – – – –  Castors, of a diameter (including tyres) exceeding 100 mm but not more 
than 250 mm provided the width of the wheel or tyre fitted thereto is more 
than 30 mm  15,0  B10  
8716.90.93  – – – –  Other  15,0  B10  
8716.90.94  – – – –  Spokes and nipples  15,0  B10  
8716.90.95  – – – –  Castors, for goods of subheading 8716.80.90, of a diameter(including tyres) 
exceeding 100 mm but not more than 250 mm provided the width of the 
wheel or tyre fitted thereto is more than 30 mm  15,0  B10  
8716.90.96  – – – –  Other castors  15,0  B10  
8716.90.99  – – – –  Other  15,0  B10  
8801.00.00  Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.  0,0  A  
8802.11.00  – –  Of an unladen weight not exceeding 2 000 kg  0,0  A  
8802.12.00  – –  Of an unladen weight exceeding 2 000 kg  0,0  A  
8802.20.10  – –  Aeroplanes  0,0  A  
8802.20.90  – –  Other  0,0  A  
8802.30.10  – –  Aeroplanes  0,0  A  
8802.30.90  – –  Other  0,0  A  
8802.40.10  – –  Aeroplanes  0,0  A  
8802.40.90  – –  Other  0,0  A  
8802.60.00  –  Spacecraft (including satellites) and suborbital and spacecraft launch vehicles  0,0  A  
8803.10.00  –  Propellers and rotors and parts thereof  0,0  A  
8803.20.00  –  Under-carriages and parts thereof  0,0  A  
8803.30.00  –  Other parts of aeroplanes or helicopters  0,0  A  
8803.90.10  – –  Of telecommunications satellites  0,0  A  
8803.90.20  – –  Of balloons, gliders or kites  0,0  A  
8803.90.90  – –  Other  0,0  A  
8804.00.10  –  Rotochutes and parts thereof  0,0  AEN  L 186/948 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
8804.00.90  –  Other  0,0  A  
8805.10.00  –  Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts 
thereof  0,0  A  
8805.21.00  – –  Air combat simulators and parts thereof  0,0  A  
8805.29.10  – – –  Ground flying trainers  0,0  A  
8805.29.90  – – –  Other  0,0  A  
8901.10.10  – –  Of a gross tonnage not exceeding 26  10,0  B5  
8901.10.20  – –  Of a gross tonnage exceeding 26 but not exceeding 500  10,0  B5  
8901.10.60  – –  Of a gross tonnage exceeding 500 but not exceeding 1 000  10,0  B5  
8901.10.70  – –  Of a gross tonnage exceeding 1 000 but not exceeding 4 000  10,0  B5  
8901.10.80  – –  Of a gross tonnage exceeding 4 000 but not exceeding 5 000  10,0  B5  
8901.10.90  – –  Of a gross tonnage exceeding 5 000  5,0  B5  
8901.20.50  – –  Of a gross tonnage not exceeding 5 000  10,0  B5  
8901.20.70  – –  Of a gross tonnage exceeding 5 000 but not exceeding 50 000  0,0  A  
8901.20.80  – –  Of a gross tonnage exceeding 50 000  0,0  A  
8901.30.50  – –  Of a gross tonnage not exceeding 5 000  10,0  B5  
8901.30.70  – –  Of a gross tonnage exceeding 5 000 but not exceeding 50 000  0,0  A  
8901.30.80  – –  Of a gross tonnage exceeding 50 000  0,0  A  
8901.90.11  – – –  Of a gross tonnage not exceeding 26  10,0  B5  
8901.90.12  – – –  Of a gross tonnage exceeding 26 but not exceeding 500  10,0  B5  
8901.90.14  – – –  Of a gross tonnage exceeding 500  10,0  B5  
8901.90.31  – – –  Of a gross tonnage not exceeding 26  10,0  B5  
8901.90.32  – – –  Of a gross tonnage exceeding 26 but not exceeding 500  10,0  B5  
8901.90.33  – – –  Of a gross tonnage exceeding 500 but not exceeding 1 000  10,0  B5  
8901.90.34  – – –  Of a gross tonnage exceeding 1 000 but not exceeding 4 000  10,0  B5  
8901.90.35  – – –  Of a gross tonnage exceeding 4 000 but not exceeding 5 000  10,0  B5  
8901.90.36  – – –  Of a gross tonnage exceeding 5 000 but not exceeding 50 000  0,0  A  
8901.90.37  – – –  Of a gross tonnage exceeding 50 000  0,0  A  
8902.00.21  – –  Of a gross tonnage not exceeding 26  10,0  B10  
8902.00.22  – –  Of a gross tonnage exceeding 26 but less than 40  10,0  B10  
8902.00.23  – –  Of a gross tonnage of 40 or more but not exceeding 250  10,0  B10  
8902.00.24  – –  Of a gross tonnage exceeding 250 but not exceeding 1 000  5,0  B10  
8902.00.25  – –  Of a gross tonnage exceeding 1 000 but not exceeding 4 000  5,0  B10  
8902.00.26  – –  Of a gross tonnage exceeding 4 000  0,0  A  
8902.00.91  – –  Of a gross tonnage not exceeding 26  10,0  B10EN  12.6.2020 Official Journal of the European Union L 186/949
 
HS 2012  Description  Base rate (%)  Category  
8902.00.92  – –  Of a gross tonnage exceeding 26 but less than 40  10,0  B10  
8902.00.93  – –  Of a gross tonnage of 40 or more but not exceeding 250  10,0  B10  
8902.00.94  – –  Of a gross tonnage exceeding 250 but not exceeding 1 000  5,0  B10  
8902.00.95  – –  Of a gross tonnage exceeding 1 000 but not exceeding 4 000  5,0  B10  
8902.00.96  – –  Of a gross tonnage exceeding 4 000  0,0  A  
8903.10.00  –  Inflatable  10,0  B5  
8903.91.00  – –  Sailboats, with or without auxiliary motor  10,0  B5  
8903.92.00  – –  Motorboats, other than outboard motorboats  10,0  B5  
8903.99.00  – –  Other  10,0  B5  
8904.00.10  –  Of a gross tonnage not exceeding 26  5,0  B5  
8904.00.31  – –  Of a power not exceeding 4 000 hp  5,0  B5  
8904.00.39  – –  Other  0,0  A  
8905.10.00  –  Dredgers  5,0  B5  
8905.20.00  –  Floating or submersible drilling or production platforms  5,0  B5  
8905.90.10  – –  Floating docks  5,0  B5  
8905.90.90  – –  Other  5,0  B5  
8906.10.00  –  Warships  0,0  A  
8906.90.10  – –  Of a displacement not exceeding 30 t  5,0  B5  
8906.90.20  – –  Of a displacement exceeding 30 t but not exceeding 300 t  5,0  B5  
8906.90.90  – –  Other  0,0  A  
8907.10.00  –  Inflatable rafts  5,0  B5  
8907.90.10  – –  Buoys  0,0  A  
8907.90.90  – –  Other  0,0  A  
8908.00.00  Vessels and other floating structures for breaking up.  0,0  A  
9001.10.10  – –  For telecommunications and other electrical uses  0,0  A  
9001.10.90  – –  Other  0,0  A  
9001.20.00  –  Sheets and plates of polarising material  0,0  A  
9001.30.00  –  Contact lenses  0,0  A  
9001.40.00  –  Spectacle lenses of glass  5,0  A  
9001.50.00  –  Spectacle lenses of other materials  0,0  A  
9001.90.10  – –  For photographic or cinematographic cameras or projectors  0,0  A  
9001.90.90  – –  Other  0,0  A  
9002.11.10  – – –  For cinematographic projectors  0,0  A  
9002.11.90  – – –  Other  0,0  A  
9002.19.00  – –  Other  0,0  AEN  L 186/950 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9002.20.10  – –  For cinematographic projectors  0,0  A  
9002.20.20  – –  For cinematographic cameras, photographic cameras and other projectors  0,0  A  
9002.20.30  – –  For telescopes or microscopes  0,0  A  
9002.20.90  – –  Other  0,0  A  
9002.90.20  – –  For cinematographic projectors  0,0  A  
9002.90.30  – –  For cinematographic cameras, photographic cameras and other projectors  0,0  A  
9002.90.90  – –  Other  0,0  A  
9003.11.00  – –  Of plastics  10,0  B3  
9003.19.00  – –  Of other materials  10,0  B3  
9003.90.00  –  Parts  10,0  B3  
9004.10.00  –  Sunglasses  20,0  B3  
9004.90.10  – –  Corrective spectacles  0,0  A  
9004.90.50  – –  Protective goggles  0,0  A  
9004.90.90  – –  Other  20,0  B3  
9005.10.00  –  Binoculars  0,0  A  
9005.80.10  – –  Astronomical instruments, excluding instruments for radio-astronomy  0,0  A  
9005.80.90  – –  Other  0,0  A  
9005.90.10  – –  For astronomical instruments, excluding instruments for radio-astronomy  0,0  A  
9005.90.90  – –  Other  0,0  A  
9006.10.10  – –  Laser photoplotters  0,0  A  
9006.10.90  – –  Other  0,0  A  
9006.30.00  –  Cameras specially designed for underwater use, for aerial survey or for medical or 
surgical examination of internal organs; comparison cameras for forensic or crimi ­
nological purposes  0,0  A  
9006.40.00  –  Instant print cameras  25,0  B3  
9006.51.00  – –  With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width 
not exceeding 35 mm  25,0  B3  
9006.52.00  – –  Other, for roll film of a width of less than 35 mm  15,0  B3  
9006.53.00  – –  Other, for roll film of a width of 35 mm:  10,0  B3  
9006.59.10  – – –  Photoplotters or image setters with a raster image processor  0,0  A  
9006.59.90  – – –  Other  0,0  A  
9006.61.00  – –  Discharge lamp (electronic) flashlight apparatus  20,0  B3  
9006.69.00  – –  Other  20,0  B3  
9006.91.10  – – –  Photoplotters of subheading 9006.10.10  0,0  A  
9006.91.30  – – –  Other, for cameras of subheadings 9006.40 to 9006.53  15,0  B3  
9006.91.90  – – –  Other  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/951
 
HS 2012  Description  Base rate (%)  Category  
9006.99.10  – – –  For photographic flashlight apparatus  15,0  B3  
9006.99.90  – – –  Other  15,0  B3  
9007.10.00  –  Cameras  0,0  A  
9007.20.10  – –  For film of less than 16 mm in width  0,0  A  
9007.20.90  – –  Other  0,0  A  
9007.91.00  – –  For cameras  0,0  A  
9007.92.00  – –  For projectors  0,0  A  
9008.50.10  – –  Microfilm, microfiche or other microform readers, whether or not capable of 
producing copies  0,0  A  
9008.50.90  – –  Other  0,0  A  
9008.90.20  – –  Of photographic (other than cinematographic) enlargers and reducers  0,0  A  
9008.90.90  – –  Other  0,0  A  
9010.10.00  –  Apparatus and equipment for automatically developing photographic (including 
cinematographic) film or paper in rolls or for automatically exposing developed 
film to rolls of photographic paper  5,0  A  
9010.50.10  – –  Apparatus for the projection or drawing of circuit patterns on sensitized substrates 
for the manufacture of printed circuit boards/printed wiring boards  5,0  A  
9010.50.90  – –  Other  5,0  A  
9010.60.10  – –  Of 300 inches or more  0,0  A  
9010.60.90  – –  Other  5,0  A  
9010.90.10  – –  Of goods of subheading 9010.10 or 9010.60  0,0  A  
9010.90.30  – –  Parts and accessories of apparatus for the projection or drawing of circuit patterns 
on sensitized substrates for the manufacture of printed circuit boards/printed 
wiring boards  0,0  A  
9010.90.90  – –  Other  0,0  A  
9011.10.00  –  Stereoscopic microscopes  0,0  A  
9011.20.00  –  Other microscopes, for photomicrography, cinephotomicrography or micropro ­
jection  0,0  A  
9011.80.00  –  Other microscopes  0,0  A  
9011.90.00  –  Parts and accessories  0,0  A  
9012.10.00  –  Microscopes other than optical microscopes; diffraction apparatus  0,0  A  
9012.90.00  –  Parts and accessories  0,0  A  
9013.10.00  –  Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of 
machines, appliances, instruments or apparatus of this Chapter or Section XVI  0,0  A  
9013.20.00  –  Lasers, other than laser diodes  0,0  A  
9013.80.10  – –  Optical error verification and repair apparatus for printed circuit boards/printed 
wiring boards and printed circuit assemblies  0,0  A  
9013.80.20  – –  Liquid crystal devices  0,0  AEN  L 186/952 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9013.80.90  – –  Other  0,0  A  
9013.90.10  – –  Parts and accessories of goods of subheading 9013.20  0,0  A  
9013.90.50  – –  Of goods of subheading 9013.80.20  0,0  A  
9013.90.60  – –  Of goods of subheading 9013.80.10  0,0  A  
9013.90.90  – –  Other  0,0  A  
9014.10.00  –  Direction finding compasses  0,0  A  
9014.20.00  –  Instruments and appliances for aeronautical or space navigation (other than 
compasses)  0,0  A  
9014.80.10  – –  Of a kind used on ships, incorporating or working in conjunction with an 
automatic data processing machines  0,0  A  
9014.80.90  – –  Other  0,0  A  
9014.90.10  – –  Of instruments and apparatus, of a kind used on ships, working in conjunction 
with an automatic data processing machine  0,0  A  
9014.90.90  – –  Other  0,0  A  
9015.10.10  – –  Of a kind used in photography or cinematography  0,0  A  
9015.10.90  – –  Other  0,0  A  
9015.20.00  –  Theodolites and tachymeters (tacheometers)  0,0  A  
9015.30.00  –  Levels  0,0  A  
9015.40.00  –  Photogrammetrical surveying instruments and appliances  0,0  A  
9015.80.10  – –  Radio-sonde and radio wind apparatus  0,0  A  
9015.80.90  – –  Other  0,0  A  
9015.90.00  –  Parts and accessories  0,0  A  
9016.00.00  Balances of a sensitivity of 5 cg or better, with or without weights.  10,0  B3  
9017.10.10  – –  Plotters  0,0  A  
9017.10.90  – –  Other  0,0  A  
9017.20.10  – –  Rulers  5,0  A  
9017.20.30  – –  Apparatus for the projection or drawing of circuit patterns on sensitized substrates 
for the manufacture of printed circuit boards/printed wiring boards  5,0  A  
9017.20.40  – –  Photoplotters for the manufacture of printed circuit boards/printed wiring boards  5,0  A  
9017.20.50  – –  Other plotters  0,0  A  
9017.20.90  – –  Other  5,0  A  
9017.30.00  –  Micrometers, callipers and gauges  0,0  A  
9017.80.00  –  Other instruments  5,0  A  
9017.90.20  – –  Parts and accessories of apparatus for the projection or drawing of circuit patterns 
on sensitized substrates for the manufacture of printed circuit boards/printed 
wiring boards  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/953
 
HS 2012  Description  Base rate (%)  Category  
9017.90.30  – –  Parts and accessories of photoplotters for the manufacture of printed circuit 
boards/printed wiring boards  0,0  A  
9017.90.40  – –  Parts and accessories, including printed circuit assemblies, of other plotters  0,0  A  
9017.90.90  – –  Other  0,0  A  
9018.11.00  – –  Electro-cardiographs  0,0  A  
9018.12.00  – –  Ultrasonic scanning apparatus  0,0  A  
9018.13.00  – –  Magnetic resonance imaging apparatus  0,0  A  
9018.14.00  – –  Scintigraphic apparatus  0,0  A  
9018.19.00  – –  Other  0,0  A  
9018.20.00  –  Ultra-violet or infra-red ray apparatus  0,0  A  
9018.31.10  – – –  Disposable syringes  0,0  A  
9018.31.90  – – –  Other  0,0  A  
9018.32.00  – –  Tubular metal needles and needles for sutures  0,0  A  
9018.39.10  – – –  Catheters  0,0  A  
9018.39.90  – – –  Other  0,0  A  
9018.41.00  – –  Dental drill engines, whether or not combined on a single base with other dental 
equipment  0,0  A  
9018.49.00  – –  Other  0,0  A  
9018.50.00  –  Other ophthalmic instruments and appliances  0,0  A  
9018.90.20  – –  Intravenous administration sets  0,0  A  
9018.90.30  – –  Electronic instruments and appliances  0,0  A  
9018.90.90  – –  Other  0,0  A  
9019.10.10  – –  Electronic  0,0  A  
9019.10.90  – –  Other  0,0  A  
9019.20.00  –  Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other thera ­
peutic respiration apparatus  0,0  A  
9020.00.00  Other breathing appliances and gas masks, excluding protective masks having neither 
mechanical parts nor replaceable filters.  0,0  A  
9021.10.00  –  Orthopaedic or fracture appliances  0,0  A  
9021.21.00  – –  Artificial teeth  0,0  A  
9021.29.00  – –  Other  0,0  A  
9021.31.00  – –  Artificial joints  0,0  A  
9021.39.00  – –  Other  0,0  A  
9021.40.00  –  Hearing aids, excluding parts and accessories  0,0  A  
9021.50.00  –  Pacemakers for stimulating heart muscles, excluding parts and accessories  0,0  A  
9021.90.00  –  Other  0,0  AEN  L 186/954 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9022.12.00  – –  Computed tomography apparatus  0,0  A  
9022.13.00  – –  Other, for dental uses  0,0  A  
9022.14.00  – –  Other, for medical, surgical or veterinary uses  0,0  A  
9022.19.10  – – –  X-ray apparatus for the physical inspection of solder joints on printed circuit 
boards/printed wiring boards  0,0  A  
9022.19.90  – – –  Other  0,0  A  
9022.21.00  – –  For medical, surgical, dental or veterinary uses  0,0  A  
9022.29.00  – –  For other uses  0,0  A  
9022.30.00  –  X-ray tubes  0,0  A  
9022.90.10  – –  Parts and accessories of X-ray apparatus for the physical inspection of solder joints 
on printed circuit assemblies  0,0  A  
9022.90.90  – –  Other  0,0  A  
9023.00.00  Instruments, apparatus and models, designed for demonstrational purposes (for 
example, in education or exhibitions), unsuitable for other uses.  0,0  A  
9024.10.10  – –  Electrically operated  0,0  A  
9024.10.20  – –  Not electrically operated  0,0  A  
9024.80.10  – –  Electrically operated  0,0  A  
9024.80.20  – –  Not electrically operated  0,0  A  
9024.90.10  – –  For electrically operated machines and appliances  0,0  A  
9024.90.20  – –  For non-electrically operated machines and appliances  0,0  A  
9025.11.00  – –  Liquid-filled, for direct reading  0,0  A  
9025.19.11  – – – –  Temperature gauges for motor vehicles  0,0  A  
9025.19.19  – – – –  Other  0,0  A  
9025.19.20  – – –  Not electrically operated  0,0  A  
9025.80.20  – –  Electrically operated  0,0  A  
9025.80.30  – –  Not electrically operated  0,0  A  
9025.90.10  – –  For electrically operated instruments  0,0  A  
9025.90.20  – –  For non-electrically operated instruments  0,0  A  
9026.10.10  – –  Level gauges for motor vehicles, electrically operated  0,0  A  
9026.10.20  – –  Level gauges for motor vehicles, not electrically operated  0,0  A  
9026.10.30  – –  Other, electrically operated  0,0  A  
9026.10.90  – –  Other, not electrically operated  0,0  A  
9026.20.10  – –  Pressure gauges for motor vehicles, electrically operated  0,0  A  
9026.20.20  – –  Pressure gauges for motor vehicles, not electrically operated  0,0  A  
9026.20.30  – –  Other, electrically operated  0,0  A  
9026.20.40  – –  Other, not electrically operated  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/955
 
HS 2012  Description  Base rate (%)  Category  
9026.80.10  – –  Electrically operated  0,0  A  
9026.80.20  – –  Not electrically operated  0,0  A  
9026.90.10  – –  For electrically operated instruments and apparatus  0,0  A  
9026.90.20  – –  For non-electrically operated instruments and apparatus  0,0  A  
9027.10.10  – –  Electrically operated  0,0  A  
9027.10.20  – –  Not electrically operated  0,0  A  
9027.20.10  – –  Electrically operated  0,0  A  
9027.20.20  – –  Not electrically operated  0,0  A  
9027.30.10  – –  Electrically operated  0,0  A  
9027.30.20  – –  Not electrically operated  0,0  A  
9027.50.10  – –  Electrically operated  0,0  A  
9027.50.20  – –  Not electrically operated  0,0  A  
9027.80.10  – –  Exposure meters  0,0  A  
9027.80.30  – –  Other, electrically operated  0,0  A  
9027.80.40  – –  Other, not electrically operated  0,0  A  
9027.90.10  – –  Parts and accessories, including printed circuit assemblies for products of 
heading 90.27, other than for gas or smoke analysis apparatus or microtomes  0,0  A  
9027.90.91  – – –  Electrically operated  0,0  A  
9027.90.99  – – –  Other  0,0  A  
9028.10.10  – –  Gas meters of a kind mounted on gas containers  10,0  B3  
9028.10.90  – –  Other  0,0  A  
9028.20.20  – –  Water meters  10,0  B3  
9028.20.90  – –  Other  0,0  A  
9028.30.10  – –  Kilowatt hour meters  25,0  B3  
9028.30.90  – –  Other  25,0  B3  
9028.90.10  – –  Water meter housings or bodies  0,0  A  
9028.90.90  – –  Other  0,0  A  
9029.10.20  – –  Taximeters  20,0  B3  
9029.10.90  – –  Other  0,0  A  
9029.20.10  – –  Speedometers for motor vehicles  20,0  B3  
9029.20.20  – –  Tachometers for motor vehicles  0,0  A  
9029.20.90  – –  Other  0,0  A  
9029.90.10  – –  Of goods of subheading 9029.10 or of stroboscopes of subheading 9029.20  0,0  A  
9029.90.20  – –  Of other goods of subheading 9029.20  0,0  A  
9030.10.00  –  Instruments and apparatus for measuring or detecting ionising radiations  0,0  AEN  L 186/956 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9030.20.00  –  Oscilloscopes and oscillographs  0,0  A  
9030.31.00  – –  Multimeters without a recording device  0,0  A  
9030.32.00  – –  Multimeters with a recording device  0,0  A  
9030.33.10  – – –  Instruments and apparatus for measuring or checking voltage, current, resistance 
or power on printed circuit boards/printed wiring boards or printed circuit 
assemblies, without recording device  0,0  A  
9030.33.20  – – –  Impedance-measuring instruments and apparatus designed to provide visual 
and/or audible warning of electrostatic discharge conditions that can damage 
electronic circuits; apparatus for testing electrostatic control equipment and elec ­
trostatic grounding devices/fixtures  0,0  A  
9030.33.30  – – –  Ammeters and voltmeters for motor vehicles  0,0  A  
9030.33.90  – – –  Other  0,0  A  
9030.39.00  – –  Other, with a recording device  0,0  A  
9030.40.00  –  Other instruments and apparatus, specially designed for telecommunications (for 
example cross-talk meters, gain measuring instruments, distortion factor meters, 
psophometers)  0,0  A  
9030.82.10  – – –  Wafer probers  0,0  A  
9030.82.90  – – –  Other  0,0  A  
9030.84.10  – – –  Instruments and apparatus, with a recording device, for measuring or checking 
electrical quantities on printed circuit boards/printed wiring boards or printed 
circuit assemblies  0,0  A  
9030.84.90  – – –  Other  0,0  A  
9030.89.10  – – –  Instruments and apparatus, without a recording device, for measuring or checking 
electrical quantities on printed circuit boards/printed wiring boards or printed 
circuit assemblies, other than those covered within subheading 9030.39  0,0  A  
9030.89.90  – – –  Other  0,0  A  
9030.90.10  – –  Parts and accessories including printed circuit assemblies of goods of 
subheading 9030.40 or 9030.82  0,0  A  
9030.90.30  – –  Parts and accessories of optical instruments and appliances for measuring or 
checking printed circuit boards/printed wiring boards or printed circuit assemblies  0,0  A  
9030.90.40  – –  Parts and accessories of instruments and apparatus for measuring or checking 
electrical quantities on printed circuit boards/printed wiring boards or printed 
circuit assemblies  0,0  A  
9030.90.90  – –  Other  0,0  A  
9031.10.10  – –  Electrically operated  0,0  A  
9031.10.20  – –  Not electrically operated  0,0  A  
9031.20.10  – –  Electrically operated  0,0  A  
9031.20.20  – –  Not electrically operated  0,0  A  
9031.41.00  – –  For inspecting semiconductor wafers or devices or for inspecting photomasks or 
reticles used in manufacturing semiconductor devices  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/957
 
HS 2012  Description  Base rate (%)  Category  
9031.49.10  – – –  Optical instruments and appliances for measuring surface particulate contami ­
nation on semiconductor wafers  0,0  A  
9031.49.20  – – –  Optical error verification and repair apparatus for printed circuit boards/printed 
wiring boards or printed circuit assemblies  0,0  A  
9031.49.30  – – –  Optical instruments and appliances for measuring or checking printed circuit 
boards/printed wiring boards or printed circuit assemblies  0,0  A  
9031.49.90  – – –  Other  0,0  A  
9031.80.10  – –  Cable testers  0,0  A  
9031.80.90  – –  Other  0,0  A  
9031.90.11  – – –  Parts and accessories including printed circuit assemblies of optical instruments 
and appliances for inspecting semiconductor wafers or devices or for inspecting 
masks, photomasks or reticles used in manufacturing semiconductor devices; 
measuring surface particulate contamination on semiconductor wafers  0,0  A  
9031.90.12  – – –  Of optical error verification and repair apparatus for printed circuit boards/ 
printed wiring boards or printed circuit assemblies  0,0  A  
9031.90.13  – – –  Of optical instruments and appliances for measuring or checking printed circuit 
boards/printed wiring boards or printed circuit assemblies  0,0  A  
9031.90.19  – – –  Other  0,0  A  
9031.90.20  – –  For non-electrically operated equipment  0,0  A  
9032.10.10  – –  Electrically operated  0,0  A  
9032.10.20  – –  Not electrically operated  0,0  A  
9032.20.10  – –  Electrically operated  20,0  B3  
9032.20.20  – –  Not electrically operated  20,0  B3  
9032.81.00  – –  Hydraulic or pneumatic  0,0  A  
9032.89.10  – – –  Instruments and apparatus incorporating or working in conjunction with an 
automatic data processing machine, for automatically regulating or controlling 
the propulsion, ballast or cargo handling systems of ships  0,0  A  
9032.89.20  – – –  Automatic instruments and apparatus for regulating or controlling chemical or 
electrochemical solutions in the manufacture of printed circuit boards/printed 
wiring boards  0,0  A  
9032.89.31  – – – –  Automatic regulating voltage units (stabilizers)  5,0  A  
9032.89.39  – – – –  Other  0,0  A  
9032.89.90  – – –  Other  0,0  A  
9032.90.10  – –  Of goods of subheading 9032.89.10  0,0  A  
9032.90.20  – –  Of goods of subheading 9032.89.20  0,0  A  
9032.90.30  – –  Of other electrically operated goods  0,0  A  
9032.90.90  – –  Other  0,0  A  
9033.00.10  –  For electrically operated equipment  0,0  AEN  L 186/958 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9033.00.20  –  For non-electrically operated equipment  0,0  A  
9101.11.00  – –  With mechanical display only  15,0  B7  
9101.19.00  – –  Other  20,0  B7  
9101.21.00  – –  With automatic winding  15,0  B7  
9101.29.00  – –  Other  20,0  B7  
9101.91.00  – –  Electrically operated  20,0  B7  
9101.99.00  – –  Other  20,0  B7  
9102.11.00  – –  With mechanical display only  15,0  B7  
9102.12.00  – –  With opto-electronic display only  20,0  B7  
9102.19.00  – –  Other  20,0  B7  
9102.21.00  – –  With automatic winding  15,0  B7  
9102.29.00  – –  Other  20,0  B7  
9102.91.10  – – –  Stop-watches  20,0  B7  
9102.91.90  – – –  Other  20,0  B7  
9102.99.00  – –  Other  20,0  B7  
9103.10.00  –  Electrically operated  20,0  B5  
9103.90.00  –  Other  20,0  B5  
9104.00.10  –  For vehicles  10,0  B5  
9104.00.20  –  For aircraft  0,0  A  
9104.00.30  –  For vessels  0,0  A  
9104.00.90  –  Other  0,0  A  
9105.11.00  – –  Electrically operated  25,0  B5  
9105.19.00  – –  Other  25,0  B5  
9105.21.00  – –  Electrically operated  25,0  B5  
9105.29.00  – –  Other  25,0  B5  
9105.91.10  – – –  Marine choronometers  10,0  B5  
9105.91.90  – – –  Other  25,0  B5  
9105.99.10  – – –  Marine choronometers  10,0  B5  
9105.99.90  – – –  Other  25,0  B5  
9106.10.00  –  Time-registers; time-recorders  5,0  A  
9106.90.10  – –  Parking meters  5,0  A  
9106.90.90  – –  Other  5,0  A  
9107.00.00  Time switches with clock or watch movement or with synchronous motor.  5,0  A  
9108.11.00  – –  With mechanical display only or with a device to which a mechanical display can 
be incorporated  20,0  B5EN  12.6.2020 Official Journal of the European Union L 186/959
 
HS 2012  Description  Base rate (%)  Category  
9108.12.00  – –  With opto-electronic display only  20,0  B5  
9108.19.00  – –  Other  20,0  B5  
9108.20.00  –  With automatic winding  20,0  B5  
9108.90.00  –  Other  20,0  B5  
9109.10.00  –  Electrically operated  20,0  B5  
9109.90.00  –  Other  20,0  B5  
9110.11.00  – –  Complete movements, unassembled or partly assembled (movement sets)  20,0  B5  
9110.12.00  – –  Incomplete movements, assembled  20,0  B5  
9110.19.00  – –  Rough movements  20,0  B5  
9110.90.00  –  Other  20,0  B5  
9111.10.00  –  Cases of precious metal or of metal clad with precious metal  20,0  B5  
9111.20.00  –  Cases of base metal, whether or not gold-or silver-plated  20,0  B5  
9111.80.00  –  Other cases  20,0  B5  
9111.90.00  –  Parts  20,0  B5  
9112.20.00  –  Cases  20,0  B5  
9112.90.00  –  Parts  20,0  B5  
9113.10.00  –  Of precious metal or of metal clad with precious metal  20,0  B5  
9113.20.00  –  Of base metal, whether or not gold-or silver-plated  20,0  B5  
9113.90.00  –  Other  20,0  B5  
9114.10.00  –  Springs, including hair-springs  20,0  B5  
9114.30.00  –  Dials  20,0  B5  
9114.40.00  –  Plates and bridges  20,0  B5  
9114.90.00  –  Other  20,0  B5  
9201.10.00  –  Upright pianos  3,0  A  
9201.20.00  –  Grand pianos  3,0  A  
9201.90.00  –  Other  3,0  A  
9202.10.00  –  Played with a bow  3,0  A  
9202.90.00  –  Other  3,0  A  
9205.10.00  –  Brass-wind instruments  3,0  A  
9205.90.10  – –  Keyboard pipe organs; harmoniums and similar keyboard instruments with free 
metal reeds  3,0  A  
9205.90.90  – –  Other  3,0  A  
9206.00.00  Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, 
maracas).  3,0  A  
9207.10.00  –  Keyboard instruments, other than accordions  5,0  A  
9207.90.00  –  Other  3,0  AEN  L 186/960 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9208.10.00  –  Musical boxes  3,0  A  
9208.90.10  – –  Decoy calls, whistles, call horns and other mouth-blown sound signalling instru ­
ments  3,0  A  
9208.90.90  – –  Other  3,0  A  
9209.30.00  –  Musical instrument strings  3,0  A  
9209.91.10  – – –  Strung backs, keyboards and metal frames for upright pianos  3,0  A  
9209.91.90  – – –  Other  3,0  A  
9209.92.00  – –  Parts and accessories for the musical instruments of heading 92.02  3,0  A  
9209.94.00  – –  Parts and accessories for the musical instruments of heading 92.07  3,0  A  
9209.99.00  – –  Other  3,0  A  
9301.10.00  –  Artillery weapons (for example, guns, howitzers and mortars)  0,0  A  
9301.20.00  –  Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar 
projectors  0,0  A  
9301.90.00  –  Other  0,0  A  
9302.00.00  Revolvers and pistols, other than those of heading 93.03 or 93.04.  0,0  A  
9303.10.00  –  Muzzle-loading firearms  0,0  A  
9303.20.00  –  Other sporting, hunting or target-shooting shotguns, including combination 
shotgun-rifles  0,0  A  
9303.30.00  –  Other sporting, hunting or target-shooting rifles  0,0  A  
9303.90.00  –  Other  0,0  A  
9304.00.10  –  Air guns, operating at a pressure of less than 7 kgf/cm  2 30,0  B10  
9304.00.90  –  Other  0,0  A  
9305.10.00  –  Of revolvers or pistols  0,0  A  
9305.20.00  –  Of shotguns or rifles of heading 93.03  0,0  A  
9305.91.10  – – –  Of leather or textile material  0,0  A  
9305.91.90  – – –  Other  0,0  A  
9305.99.11  – – – –  Of leather or textile material  0,0  A  
9305.99.19  – – – –  Other  0,0  A  
9305.99.91  – – – –  Of leather or textile material  30,0  B10  
9305.99.99  – – – –  Other  30,0  B10  
9306.21.00  – –  Cartridges  0,0  A  
9306.29.00  – –  Other  0,0  A  
9306.30.11  – – –  .22 calibre cartridges  0,0  A  
9306.30.19  – – –  Other  0,0  A  
9306.30.20  – –  Cartridges for riveting or similar tools or for captive-bolt humane killers and parts 
thereof  0,0  A  
9306.30.91  – – –  .22 calibre cartridges  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/961
 
HS 2012  Description  Base rate (%)  Category  
9306.30.99  – – –  Other  0,0  A  
9306.90.00  –  Other  0,0  A  
9307.00.00  Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards 
and sheaths therefor.  5,0  B10  
9401.10.00  –  Seats of a kind used for aircraft  0,0  A  
9401.20.10  – –  For vehicles of heading 87.02, 87.03 or 87.04  25,0  B3  
9401.20.90  – –  Other  25,0  B3  
9401.30.00  –  Swivel seats with variable height adjustment  25,0  B3  
9401.40.00  –  Seats other than garden seats or camping equipment, convertible into beds  25,0  B3  
9401.51.00  – –  Of bamboo or rattan  25,0  B3  
9401.59.00  – –  Other  25,0  B3  
9401.61.00  – –  Upholstered  25,0  B3  
9401.69.00  – –  Other  25,0  B3  
9401.71.00  – –  Upholstered  25,0  B3  
9401.79.00  – –  Other  25,0  B3  
9401.80.00  –  Other seats  25,0  B3  
9401.90.10  – –  Of seats of subheading 9401.10.00  0,0  A  
9401.90.31  – – –  Headrest stiffeners for seats of subheading 9401.20.10  20,0  B3  
9401.90.39  – – –  Other  20,0  B3  
9401.90.40  – –  Of seats of subheading 9401.30.00  20,0  B3  
9401.90.92  – – –  Of plastics  20,0  B3  
9401.90.99  – – –  Other  20,0  B3  
9402.10.10  – –  Dentists' chairs and parts thereof  0,0  A  
9402.10.30  – –  Barbers' chairs and similar chairs and parts thereof  0,0  A  
9402.10.90  – –  Other  0,0  A  
9402.90.10  – –  Furniture specially designed for medical, surgical or veterinary purposes and parts 
thereof  0,0  A  
9402.90.90  – –  Other  0,0  A  
9403.10.00  –  Metal furniture of a kind used in offices  20,0  B3  
9403.20.10  – –  Fume cupboards  15,0  B3  
9403.20.90  – –  Other  10,0  B3  
9403.30.00  –  Wooden furniture of a kind used in offices  25,0  B3  
9403.40.00  –  Wooden furniture of a kind used in the kitchen  25,0  B3  
9403.50.00  –  Wooden furniture of a kind used in the bedroom  25,0  B3  
9403.60.10  – –  Fume cupboards  20,0  B3  
9403.60.90  – –  Other  10,0  B3  
9403.70.10  – –  Baby walkers  25,0  B3EN  L 186/962 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9403.70.20  – –  Fume cupboards  20,0  B3  
9403.70.90  – –  Other  20,0  B3  
9403.81.00  – –  Of bamboo or rattan  25,0  B3  
9403.89.10  – – –  Fume cupboards  20,0  B3  
9403.89.90  – – –  Other  25,0  B3  
9403.90.10  – –  Of baby walkers of subheading 9403.70.10  20,0  B3  
9403.90.90  – –  Other  20,0  B3  
9404.10.00  –  Mattress supports  25,0  B3  
9404.21.00  – –  Of cellular rubber or plastics, whether or not covered  25,0  B3  
9404.29.10  – – –  Spring mattresses  25,0  B3  
9404.29.20  – – –  Other, hyperthermia / hypothermia type  25,0  B3  
9404.29.90  – – –  Other  25,0  B3  
9404.30.00  –  Sleeping bags  25,0  B3  
9404.90.10  – –  Quilts, bedspreads and mattress-protectors  20,0  B3  
9404.90.90  – –  Other  20,0  B3  
9405.10.20  – –  Lamps for operating rooms  0,0  A  
9405.10.30  – – –  Spotlights  5,0  B3  
9405.10.40  – – –  Fluorescent lamps and lighting fittings  30,0  B3  
9405.10.90  – – –  Other  30,0  B3  
9405.20.10  – –  Lamps for operating rooms  0,0  A  
9405.20.90  – –  Other  25,0  B3  
9405.30.00  –  Lighting sets of a kind used for Christmas trees  25,0  B3  
9405.40.20  – –  Searchlights  25,0  B3  
9405.40.40  – –  Other spotlights  5,0  B3  
9405.40.50  – –  Other, of a kind used for lighting public open spaces or thoroughfares  20,0  B3  
9405.40.60  – –  Other exterior lighting  20,0  B3  
9405.40.70  – –  Non-flashing aerodrome beacons; lamps for railway rolling stock, locomotives, 
aircraft, ships, or lighthouses, of base metal  5,0  B3  
9405.40.80  – –  Pilot lamps with fittings for electro-thermic domestic appliances of heading 85.16  10,0  B3  
9405.40.91  – – –  Fibre-optic headband lamps of a kind designed for medical use  0,0  A  
9405.40.99  – – –  Other  10,0  B3  
9405.50.11  – – –  Of brass of a kind used for religious rites  25,0  B3  
9405.50.19  – – –  Other  25,0  B3  
9405.50.40  – –  Hurricane lamps  25,0  B3  
9405.50.90  – –  Other  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/963
 
HS 2012  Description  Base rate (%)  Category  
9405.60.10  – –  Warning signs, street name signs, road and traffic signs  20,0  B3  
9405.60.90  – –  Other  20,0  B3  
9405.91.10  – – –  For lamps for operating rooms  0,0  A  
9405.91.20  – – –  For spotlights  5,0  B3  
9405.91.40  – – –  Globes or chimneys  20,0  B3  
9405.91.50  – – –  For searchlights  20,0  B3  
9405.91.90  – – –  Other  5,0  B3  
9405.92.10  – – –  For lamps for operating rooms  0,0  A  
9405.92.20  – – –  For spotlights  5,0  B3  
9405.92.30  – – –  For searchlights  20,0  B3  
9405.92.90  – – –  Other  5,0  B3  
9405.99.10  – – –  Lampshades of textile material  20,0  B3  
9405.99.20  – – –  Lampshades of other material  20,0  B3  
9405.99.30  – – –  Of lamps of subheading 9405.50.11 or 9405.50.19  20,0  B3  
9405.99.40  – – –  For searchlights or spotlights  20,0  B3  
9405.99.90  – – –  Other  20,0  B3  
9406.00.11  – –  Of plastics  15,0  B3  
9406.00.19  – –  Other  15,0  B3  
9406.00.92  – –  Of wood  15,0  B3  
9406.00.94  – –  Of iron or steel  15,0  B3  
9406.00.95  – –  Of plastics or of aluminium  15,0  B3  
9406.00.96  – –  Of concrete or of artificial stone  15,0  B3  
9406.00.99  – –  Other  15,0  B3  
9503.00.10  –  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages  10,0  B3  
9503.00.21  – –  Dolls, whether or not dressed  10,0  B3  
9503.00.22  – – –  Garments and garment accessories; footwear and headgear  10,0  B3  
9503.00.29  – – –  Other  10,0  B3  
9503.00.30  –  Electric trains, including tracks, signals and other accessories therefor  10,0  B3  
9503.00.40  –  Reduced size (scale) models and similar recreational models, working or not  10,0  B3  
9503.00.50  –  Other construction sets and constructional toys, of materials other than plastics  20,0  B3  
9503.00.60  –  Stuffed toys representing animals or non-human creatures  20,0  B3  
9503.00.70  –  Puzzles of all kinds  10,0  B3  
9503.00.91  – –  Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word 
making and talking sets; toy printing sets; toy counting frames (abaci); toy 
sewing machines; toy typewriters  20,0  B3EN  L 186/964 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9503.00.92  – –  Skipping ropes  20,0  B3  
9503.00.93  – –  Marbles  20,0  B3  
9503.00.99  – –  Other  20,0  B3  
9504.20.20  – –  Tables for billiards of all kinds  25,0  B3  
9504.20.30  – –  Billiard chalks  20,0  B3  
9504.20.90  – –  Other  25,0  B3  
9504.30.10  – –  Pintables or slot machines  20,0  B3  
9504.30.20  – –  Parts of wood, paper or plastics  20,0  B3  
9504.30.90  – –  Other  20,0  B3  
9504.40.00  –  Playing cards  25,0  B3  
9504.50.00  –  Video game consoles and machines, other than those subheading 9504.30  20,0  B3  
9504.90.10  – –  Bowling requisites of all kinds  25,0  B3  
9504.90.20  – –  Darts and parts and accessories therefor  25,0  B3  
9504.90.31  – – –  Tables designed for use with casino games  25,0  B3  
9504.90.39  – – –  Other  25,0  B3  
9504.90.92  – – – –  Of wood or of plastics  25,0  B3  
9504.90.93  – – – –  Other  25,0  B3  
9504.90.94  – – – –  Of wood or of plastics  25,0  B3  
9504.90.99  – – – –  Other  25,0  B3  
9505.10.00  –  Articles for Christmas festivities  25,0  B3  
9505.90.00  –  Other  25,0  B3  
9506.11.00  – –  Skis  5,0  B3  
9506.12.00  – –  Ski-fastenings (ski-bindings)  5,0  B3  
9506.19.00  – –  Other  5,0  B3  
9506.21.00  – –  Sailboards  5,0  B3  
9506.29.00  – –  Other  5,0  B3  
9506.31.00  – –  Clubs, complete  5,0  B3  
9506.32.00  – –  Balls  5,0  B3  
9506.39.00  – –  Other  5,0  B3  
9506.40.10  – –  Tables  5,0  B3  
9506.40.90  – –  Other  5,0  B3  
9506.51.00  – –  Lawn-tennis rackets, whether or not strung  5,0  B3  
9506.59.00  – –  Other  5,0  B3  
9506.61.00  – –  Lawn-tennis balls  5,0  B3  
9506.62.00  – –  Inflatable  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/965
 
HS 2012  Description  Base rate (%)  Category  
9506.69.00  – –  Other  5,0  B3  
9506.70.00  –  Ice skates and roller skates, including skating boots with skates attached  5,0  B3  
9506.91.00  – –  Articles and equipment for general physical exercise, gymnastics or athletics  5,0  B3  
9506.99.00  – –  Other  5,0  B3  
9507.10.00  –  Fishing rods  5,0  B3  
9507.20.00  –  Fish-hooks, whether or not snelled  5,0  B3  
9507.30.00  –  Fishing reels  5,0  B3  
9507.90.00  –  Other  5,0  B3  
9508.10.00  –  Travelling circuses and travelling menageries  10,0  B3  
9508.90.00  –  Other  10,0  B3  
9601.10.00  –  Worked ivory and articles of ivory  25,0  B7  
9601.90.10  – –  Worked mother-of-pearl or tortoise-shell and articles of the foregoing  25,0  B7  
9601.90.91  – – –  Cigar or cigarette cases, tobacco jars; ornamental articles  25,0  B7  
9601.90.99  – – –  Other  25,0  B7  
9602.00.10  –  Gelatin capsules for pharmaceutical products  10,0  B3  
9602.00.20  –  Cigar or cigarette cases, tobacco jars; ornamental articles  20,0  B3  
9602.00.90  –  Other  20,0  B3  
9603.10.10  – –  Brushes  25,0  B3  
9603.10.20  – –  Brooms  25,0  B3  
9603.21.00  – –  Tooth brushes, including dental-plate brushes  25,0  B3  
9603.29.00  – –  Other  25,0  B3  
9603.30.00  –  Artists' brushes, writing brushes and similar brushes for the application of cosmetics  25,0  B3  
9603.40.00  –  Paint, distemper, varnish or similar brushes (other than brushes of 
subheading 9603.30); paint pads and rollers  25,0  B3  
9603.50.00  –  Other brushes constituting parts of machines, appliances or vehicles  25,0  B3  
9603.90.10  – –  Prepared knots and tufts for broom or brush making  25,0  B3  
9603.90.20  – –  Hand-operated mechanical floor sweepers, not motorised  25,0  B3  
9603.90.40  – –  Other brushes  25,0  B3  
9603.90.90  – –  Other  25,0  B3  
9604.00.10  –  Of metal  25,0  B3  
9604.00.90  –  Other  25,0  B3  
9605.00.00  Travel sets for personal toilet, sewing or shoe or clothes cleaning.  25,0  B3  
9606.10.10  – –  Of plastics  25,0  B3  
9606.10.90  – –  Other  25,0  B3  
9606.21.00  – –  Of plastics, not covered with textile material  25,0  B3EN  L 186/966 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9606.22.00  – –  Of base metal, not covered with textile material  25,0  B3  
9606.29.00  – –  Other  25,0  B3  
9606.30.10  – –  Of plastics  25,0  B3  
9606.30.90  – –  Other  25,0  B3  
9607.11.00  – –  Fitted with chain scoops of base metal  20,0  B3  
9607.19.00  – –  Other  20,0  B3  
9607.20.00  –  Parts  15,0  B3  
9608.10.10  – –  Of plastics  25,0  B3  
9608.10.90  – –  Other  25,0  B3  
9608.20.00  –  Felt tipped and other porous-tipped pens and markers  25,0  B3  
9608.30.10  – –  Indian ink drawing pens  25,0  B3  
9608.30.90  – –  Other  25,0  B3  
9608.40.00  –  Propelling or sliding pencils  25,0  B3  
9608.50.00  –  Sets of articles from two or more of the foregoing subheadings  25,0  B3  
9608.60.10  – –  Of plastics  10,0  B3  
9608.60.90  – –  Other  10,0  B3  
9608.91.10  – – –  Of gold or gold-plated  10,0  B3  
9608.91.90  – – –  Other  10,0  B3  
9608.99.10  – – –  Duplicating stylos  25,0  B3  
9608.99.91  – – – –  Parts of ball point pens, of plastics  25,0  B3  
9608.99.99  – – – –  Other  25,0  B3  
9609.10.10  – –  Black pencils  25,0  B3  
9609.10.90  – –  Other  25,0  B3  
9609.20.00  –  Pencil leads, black or coloured  25,0  B3  
9609.90.10  – –  Slate pencils for school slates  25,0  B3  
9609.90.30  – –  Pencils and crayons other than those of subheading 9609.10  25,0  B3  
9609.90.91  – – –  Writing or drawing chalks  25,0  B3  
9609.90.99  – – –  Other  25,0  B3  
9610.00.10  –  School slates  25,0  B3  
9610.00.90  –  Other  25,0  B3  
9611.00.00  Date, sealing or numbering stamps, and the like (including devices for printing or 
embossing labels), designed for operating in the hand; hand-operated composing 
sticks, and hand printing sets incorporating such composing sticks.  25,0  B3  
9612.10.10  – –  Of textile fabric  10,0  B3  
9612.10.90  – –  Other  10,0  B3  
9612.20.00  –  Ink-pads  5,0  B3EN  12.6.2020 Official Journal of the European Union L 186/967
 
HS 2012  Description  Base rate (%)  Category  
9613.10.10  – –  Of plastics  25,0  B3  
9613.10.90  – –  Other  25,0  B3  
9613.20.10  – –  Of plastics  25,0  B3  
9613.20.90  – –  Other  25,0  B3  
9613.80.10  – –  Piezo-electric lighters for stoves and ranges  25,0  B3  
9613.80.20  – –  Cigarette lighters or table lighters of plastics  25,0  B3  
9613.80.30  – –  Cigarette lighters or table lighters, other than of plastics  25,0  B3  
9613.80.90  – –  Other  25,0  B3  
9613.90.10  – –  Refillable cartridges or other receptacles, which constitute parts of mechanical 
lighters, containing liquid fuel  25,0  B3  
9613.90.90  – –  Other  25,0  B3  
9614.00.10  –  Roughly shaped blocks of wood or root for the manufacture of pipes  25,0  B3  
9614.00.90  –  Other  25,0  B3  
9615.11.20  – – –  Of hard rubber  20,0  B3  
9615.11.30  – – –  Of plastics  20,0  B3  
9615.19.00  – –  Other  20,0  B3  
9615.90.11  – – –  Of aluminium  20,0  B3  
9615.90.12  – – –  Of iron or steel  20,0  B3  
9615.90.13  – – –  Of plastics  20,0  B3  
9615.90.19  – – –  Other  20,0  B3  
9615.90.21  – – –  Of plastics  20,0  B3  
9615.90.22  – – –  Of iron or steel  20,0  B3  
9615.90.23  – – –  Of aluminium  20,0  B3  
9615.90.29  – – –  Other  20,0  B3  
9615.90.91  – – –  Of aluminium  20,0  B3  
9615.90.92  – – –  Of iron or steel  20,0  B3  
9615.90.93  – – –  Of plastics  20,0  B3  
9615.90.99  – – –  Other  20,0  B3  
9616.10.10  – –  Sprays  25,0  B3  
9616.10.20  – –  Mounts and heads  10,0  B3  
9616.20.00  –  Powder-puffs and pads for the application of cosmetics or toilet preparations  25,0  B3  
9617.00.10  –  Vacuum flasks and other vacuum vessels  30,0  B3  
9617.00.20  –  Parts  25,0  B3  
9618.00.00  Tailors' dummies and other lay figures; automata and other animated displays used for 
shop window dressing.  25,0  B3  
9619.00.11  – –  With an absorbent core of wadding of textile materials  5,0  B3EN  L 186/968 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Category  
9619.00.19  – –  Other  15,0  B3  
9619.00.91  – –  Knitted or crocheted  20,0  B3  
9619.00.99  – –  Other  20,0  B3  
9701.10.00  –  Paintings, drawings and pastels  5,0  A  
9701.90.00  –  Other  5,0  A  
9702.00.00  Original engravings, prints and lithographs.  0,0  A  
9703.00.10  –  Of metal  0,0  A  
9703.00.20  –  Of stone  0,0  A  
9703.00.30  –  Of plastics  0,0  A  
9703.00.40  –  Of wood  0,0  A  
9703.00.50  –  Of clay  0,0  A  
9703.00.90  –  Of other materials  0,0  A  
9704.00.00  Postage or revenue stamps, stamp postmarks, first day covers, postal stationery 
(stamped paper), and the like, used or unused, other than those of heading 49.07.  20,0  A  
9705.00.00  Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, 
historical, archaeological, palaeontological, ethnographic or numismatic interest.  0,0  A  
9706.00.00  Antiques of an age exceeding one hundred years.  0,0  AEN  12.6.2020 Official Journal of the European Union L 186/969
 
Appendix 2-A-3  
EXPORT DUTY SCHEDULE OF VIET NAM  
General Notes  
1. The following categories apply to the elimination or reduction of export duties, taxes, or other charges of any kind 
imposed on, or in connection with, the exportation of goods to the territory of the other Party (hereinafter referred to 
as ‘export duties’) on goods set out in the export duty schedule in this Appendix pursuant to Article 2.11 (Export 
Duties, Taxes or Other Charges):  
(a) export duties on goods provided for in the items in staging category ‘B5a’ in the schedule in this Appendix shall 
be reduced to 10 % in six equal annual stages beginning on the date this Agreement enters into force, and export 
duties on such goods shall thereafter be set to 10 %;  
(b) export duties on goods provided for in the items in staging category ‘B5b’ in the schedule in this Appendix shall 
be reduced to 20 % in six equal annual stages beginning on the date this Agreement enters into force, and export 
duties on such goods shall thereafter be set to 20 %;  
(c) export duties on goods provided for in the items in staging category ‘B5*a’ in the schedule in this Appendix shall 
remain at the base rate for five years beginning on the date this Agreement enters into force, and such goods shall 
thereafter be free of any export duty;  
(d) export duties on goods provided for in the items in staging category ‘B5*b’ in the schedule in this Appendix shall 
remain at the base rate for five years beginning on the date this Agreement enters into force, and export duties on 
such goods shall thereafter be set to 20 %;  
(e) export duties on goods provided for in the items in staging category ‘B7*’ in the schedule in this Appendix shall 
remain at the base rate for seven years beginning on the date this Agreement enters into force, and such goods 
shall thereafter be free of any export duty;  
(f) export duties on goods provided for in the items in staging category ‘B10’ in the schedule in this Appendix shall 
be removed in 11 equal annual stages beginning on the date this Agreement enters into force, and such goods 
shall thereafter be free of any export duty;  
(g) export duties on goods provided for in the items in staging category ‘B10*’ in the schedule in this Appendix shall 
remain at the base rate for 10 years beginning on the date this Agreement enters into force, and such goods shall 
thereafter be free of any export duty;  
(h) export duties on goods provided for in the items in staging category ‘B12’ in the schedule in this Appendix shall 
be removed in 13 equal annual stages beginning on the date this Agreement enters into force, and such goods 
shall thereafter be free of any export duty;  
(i) export duties on goods provided for in the items in staging category ‘B12*’ in the schedule in this Appendix shall 
remain at the base rate for 12 years beginning on the date this Agreement enters into force, and such goods shall 
thereafter be free of any export duty;  
(j) export duties on goods provided for in the items in staging category ‘B15’ in the schedule in this Appendix shall 
be removed in 16 equal annual stages beginning on the date this Agreement enters into force, and such goods 
shall thereafter be free of any export duty;EN  L 186/970 Official Journal of the European Union 12.6.2020
 
(k) export duties on goods provided for in the items in staging category ‘B15*a’ in the schedule in this Appendix shall 
remain at the base rate for 15 years beginning on the date this Agreement enters into force, and such goods shall 
thereafter be free of any export duty;  
(l) export duties on goods provided for in the items in staging category ‘B15*b’ in the schedule in this Appendix 
shall remain at the base rate for five years beginning on the date this Agreement enters into force, and shall be 
reduced to 15 % in year six and maintained at 15 % until year 16 and shall thereafter be free of any export duty;  
(m) export duties on goods provided for in the items in staging category ‘B15*c’ in the schedule in this Appendix shall 
remain at the base rate for five years beginning on the date this Agreement enters into force, and shall be reduced 
to 20 % in year six and maintained at 20 % until year 16 and shall thereafter be free of any export duty;  
(n) export duties on goods provided for in the items in staging category ‘B15*d’ in the schedule in this Appendix 
shall remain at the base rate for five years beginning on the date this Agreement enters into force, and shall be 
reduced to 25 % in year six and maintained at 25 % until year 16 and shall thereafter be free of any export duty;  
(o) export duties on goods provided for in the items in staging category ‘B15*e’ in the schedule in this Appendix shall 
remain at the base rate for five years beginning on the date this Agreement enters into force, and shall be reduced 
to 35 % in year six and maintained at 35 % until year 10, and shall be reduced to 30 % in year 11 and 
maintained at 30 % until year 16 and shall thereafter be free of any export duty; and  
(p) export duties on goods provided for in the items in staging category ‘S’ in the schedule in this Appendix shall 
remain at the base rate beginning on the date this Agreement enters into force.  
2. The base rate of export duty and staging category for determining the interim rate of export duty at each stage of 
reduction for an item are specified for that item in the export duty schedule in this Appendix.  
3. In the case of amendments of the Vietnamese export tariff list, commitments made under the export duty schedule in 
this Appendix shall apply based on the description of the good, irrespective of its tariff classification.  
4. Rates of export duties in the interim stages shall be rounded down, at least to the nearest 10th of a percentage point.  
5. For the purposes of this Appendix, the first reduction shall take effect on the date of entry into force of this 
Agreement. Any subsequent annual reduction shall take effect on 1 January of the relevant year following the year 
of entry into force.  
Export Duty Schedule of Viet Nam  
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
1211.90.14  – – – –  Aquilaria Crassna Pierre  15  0  B10  
1211.90.19  – – – –  Aquilaria Crassna Pierre  15  0  B10  
1211.90.98  – – – –  Aquilaria Crassna Pierre  15  0  B10  
1211.90.99  – – – –  Aquilaria Crassna Pierre  15  0  B10  
2502.00.00  Unroasted iron pyrites.  10  0  B10*  
2503.00.00  Sulphur of all kinds, other than sublimed sulphur, precipitated 
sulphur and colloidal sulphur.  10  0  B10*  
2504.10.00  –  In powder or in flakes  10  0  B10*  
2504.90.00  –  Other  10  0  B10*EN  12.6.2020 Official Journal of the European Union L 186/971
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2505.10.00  –  Silica sands and quartz sands  30  20  B5*b  
2505.90.00  –  Other  30  20  B5*b  
2506.10.00  –  Quartz  10  0  B10*  
2506.20.00  –  Quartzite  10  10  S  
2507.00.00  Kaolin and other kaolinic clays, whether or not calcined.  10  0  B12*  
2508.10.00  –  Bentonite  10  0  B12*  
2508.30.00  –  Fire-clay  10  0  B12*  
2508.40.10  – –  Fuller's earth  10  0  B12*  
2508.40.90  – –  Other  10  0  B12*  
2508.50.00  –  Andalusite, kyanite and sillimanite  10  0  B12*  
2508.60.00  –  Mullite  10  0  B12*  
2508.70.00  –  Chamotte or dinas earths  10  0  B12*  
2509.00.00  Chalk.  17  0  B15  
2510.10.10  – –  Apatite  40  0  B15  
2510.20.10  – – –  Microspheres having dimension less than or equal 
0,25 mm  15  0  B15  
2510.20.10  – – –  Granules having dimension more than 0,25 mm but not 
exceeding 15 mm  25  0  B15  
2510.20.10  – – –  Other  40  0  B15  
2511.10.00  –  Natural barium sulphate (barytes)  10  10  S  
2511.20.00  –  Natural barium carbonate (witherite)  10  10  S  
2512.00.00  Siliceous fossil meals (for example, kieselguhr, tripolite and 
diatomite) and similar siliceous earths, whether or not 
calcined, of an apparent specific gravity of 1 or less.  15  0  B12EN  L 186/972 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2513.10.00  –  Pumice stone  10  0  B12*  
2513.20.00  –  Emery, natural corundum, natural garnet and other natural 
abrasives  10  0  B12*  
2514.00.00  Slate, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape.  17  17  S  
2515.11.00  – –  Crude or roughly trimmed  17  0  B15  
2515.12.10  – – –  Blocks  17  0  B15  
2515.12.20  – – –  Slabs  17  0  B15  
2515.20.00  – –  White limestone (white marble) in blocks  30  0  B15  
2515.20.00  – –  Other  17  0  B15  
2516.11.00  – –  Crude or roughly trimmed  17  17  S  
2516.12.10  – – –  Blocks  25  20  B5*b  
2516.12.20  – – –  Slabs  17  17  S  
2516.20.10  – –  Crude or roughly trimmed  17  17  S  
2516.20.20  – –  Merely cut, by sawing or otherwise, into blocks or slabs of 
a rectangular (including square) shape  17  17  S  
2516.90.00  –  Other monumental or building stone  17  0  B15*b  
2517.10.00  –  Pebbles, gravel, broken or crushed stone, of a kind 
commonly used for concrete aggregates, for road metalling 
or for railway or other ballast, shingle and flint, whether or 
not heat-treated  17  0  B12  
2517.20.00  –  Macadam of slag, dross or similar industrial waste, whether 
or not incorporating the materials cited in subheading 
2517.10  17  0  B12  
2517.30.00  –  Tarred macadam  17  0  B12  
2517.41.00  – – –  Of dimension of 1-400 mm  14  0  B12  
2517.41.00  – – –  Other  17  0  B12  
2517.49.00  – – –  Calcium carbonate powder of stones of heading 25.15, of 
dimension 0,125 mm or less  5 0  B12*  
2517.49.00  – – –  Calcium carbonate powder manufactured from stones of 
heading 25.15, of dimension above 0,125 mm to less 
than 1 mm  10  0  B12*  
2517.49.00  – – –  Of dimension of 1-400 mm  14  0  B12  
2517.49.00  – – –  Other  17  0  B12EN  12.6.2020 Official Journal of the European Union L 186/973
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2518.10.00  –  Dolomite, not calcined or sintered  10  0  B15*a  
2518.20.00  –  Calcined or sintered dolomite  10  0  B15*a  
2518.30.00  –  Dolomite ramming mix  10  0  B15*a  
2519.10.00  –  Natural magnesium carbonate (magnesite)  10  0  B10*  
2519.90.10  – –  Fused magnesia; dead-burned (sintered) magnesia  10  0  B10*  
2519.90.20  – –  Other  10  0  B10*  
2520.10.00  –  Gypsum; anhydrite  10  0  B15*a  
2520.20.10  – –  Of a kind suitable for use in dentistry  10  0  B15*a  
2520.20.90  – –  Other  10  0  B15*a  
2521.00.00  Limestone flux; limestone and other calcareous stone, of a 
kind used for the manufacture of lime or cement.  17  17  S  
2522.10.00  –  Quicklime  5  0  B12*  
2522.20.00  –  Slaked lime  5  0  B12*  
2522.30.00  –  Hydraulic lime  5  0  B12*  
2524.10.00  –  Crocidolite  10  0  B15*a  
2524.90.00  –  Other  10  0  B15*a  
2526.10.00  –  Not crushed, not powdered  30  20  B5*b  
2526.20.10  – –  Talc powder  30  20  B5*b  
2526.20.90  – –  Other  30  20  B5*b  
2528.00.00  Natural borates and concentrates thereof (whether or not 
calcined), but not including borates separated from natural 
brine; natural boric acid containing not more than 85 % of 
H  3 BO  3 calculated on the dry weight.  10  0  B10*  
2529.10.00  –  Feldspar  10  0  B15*a  
2529.21.00  – –  Containing by weight 97 % or less of calcium fluoride  10  0  B10*  
2529.22.00  – –  Containing by weight more than 97 % of calcium fluoride  10  0  B10*  
2529.30.00  – –  Leucite; nepheline and nepheline syenite  10  0  B15*a  
2530.10.00  –  Vermiculite, perlite and chlorites, unexpanded  10  0  B15*a  
2530.20.10  – –  Kieserite  10  0  B15*a  
2530.20.20  – –  Epsomite  10  0  B15*a  
2530.90.10  – –  Zirconium silicates of a kind used as opacifiers  10  0  B15*a  
2530.90.90  – –  Other  10  0  B15*a  
2601.11.00  – –  Non-agglomerated  40  20  B5bEN  L 186/974 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2601.12.00  – –  Agglomerated  40  20  B5b  
2601.20.00  –  Roasted iron pyrites  40  20  B5b  
2602.00.00  Manganese ores and concentrates, including ferruginous 
manganese ores and concentrates with a manganese content 
of 20 % or more, calculated on the dry weight.  40  10  B5a  
2603.00.00  Copper ores and concentrates.  40  20  B5*b  
2604.00.00  –  Coarse  30  20  B5b  
2604.00.00  –  Concentrates  20  20  S  
2605.00.00  –  Coarse  30  0  B15*d  
2605.00.00  –  Concentrates  20  0  B15*b  
2606.00.00  –  Coarse  30  20  B5*b  
2606.00.00  –  Concentrates  20  20  S  
2607.00.00  Lead ores and concentrates.  40  20  B5*b  
2608.00.00  Zinc ores and concentrates.  40  20  B5b  
2609.00.00  –  Coarse  30  0  B15  
2609.00.00  –  Concentrates  20  0  B15  
2610.00.00  Chromium ores and concentrates.  30  0  B15  
2611.00.00  –  Coarse  30  0  B15  
2611.00.00  –  Concentrates  20  0  B15  
2612.10.00  – –  Coarse  30  20  B5*b  
2612.10.00  – –  Concentrates  20  20  S  
2612.20.00  – –  Coarse  30  20  B5*b  
2612.20.00  – –  Concentrates  20  20  S  
2613.10.00  –  Roasted  20  0  B12  
2613.90.00  – –  Coarse  30  0  B12  
2613.90.00  – –  Concentrates  20  0  B12  
2614.00.10  – –  Ilmenite reduction (TiO  2 ≥ 56 % and FeO ≤ 11 %)  15  0  B15*a  
2614.00.10  – –  Ilmenite concentrates  30  0  B15*a  
2614.00.10  – –  Other  40  0  B15*e  
2614.00.90  – –  Rutile concentrates 83 % ≤ TiO  2 ≤ 87 %  30  0  B15*a  
2614.00.90  – –  Other  40  0  B15*e  
2615.10.00  – –  Coarse  30  20  B5*b  
2615.10.00  – – –  Zirconium powder with dimension less than 75 μm  10  10  SEN  12.6.2020 Official Journal of the European Union L 186/975
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2615.10.00  – – –  Other  20  20  S  
2615.90.00  – – –  Coarse  30  0  B15*d  
2615.90.00  – – –  Concentrates  20  0  B15*b  
2615.90.00  – – –  Coarse  30  0  B15*d  
2615.90.00  – – –  Concentrates  20  0  B15*b  
2616.10.00  – –  Coarse  30  0  B12*  
2616.10.00  – –  Concentrates  20  0  B12*  
2616.90.00  – –  Gold ores and concentrates  30  0  B12*  
2616.90.00  – – –  Coarse  30  0  B12*  
2616.90.00  – – –  Concentrates  20  0  B12*  
2617.10.00  – –  Coarse  30  0  B15*d  
2617.10.00  – –  Concentrates  20  0  B15*b  
2617.90.00  – –  Coarse  30  20  B5*b  
2617.90.00  – –  Concentrates  20  20  S  
2621.90.00  – –  Slag  7  0  B12*  
2701.11.00  – –  Anthracite  10  10  S  
2701.12.10  – – –  Coking coal  10  10  S  
2701.12.90  – – –  Other  10  10  S  
2701.19.00  – –  Other coal  10  10  S  
2701.20.00  –  Briquettes, ovoids and similar solid fuels manufactured from 
coal  10  10  S  
2702.10.00  –  Lignite, whether or not pulverised, but not agglomerated  15  15  S  
2702.20.00  –  Agglomerated lignite  15  15  S  
2703.00.10  –  Peat, whether or not compressed into bales, but not agglom ­
erated  15  15  S  
2703.00.20  –  Agglomerated peat  15  15  S  
2704.00.10  –  Coke and semi-coke of coal  13  13  S  
2704.00.20  –  Coke and semi-coke of lignite or of peat  13  13  S  
2704.00.30  –  Retort carbon  13  13  S  
2709.00.10  –  Crude petroleum oils  10  10  S  
2709.00.20  –  Condensates  10  10  S  
2804.70.00  – –  Phosphorus  5  0  B7*  
2817.00.10  – –  Zinc oxide in powder.  5  0  B7*EN  L 186/976 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
2823.00.00  –  Titanium slag (TiO  2 ≥ 85 %, FeO ≤ 10 %)  10  0  B7*  
2823.00.00  –  Titanium slag (70 % ≤ TiO  2 < 85 %, FeO ≤ 10 %)  10  0  B7*  
2823.00.00  –  Rutile (TiO  2 > 87 %)  10  0  B7*  
3824.90.99  – – – –  Calcium carbonate powder impregnated with stearic 
acid, manufactured from stones of heading 25.15, of 
dimension less than 1 mm  3 0  B5*a  
4002.11.00  – –  Latex  1  0  B10*  
4002.19.10  – – –  In primary forms or in unvulcanised, uncompounded 
plates, sheets or strip  1 0  B10*  
4002.19.90  – – –  Other  1  0  B10*  
4002.20.10  – –  In primary forms  1  0  B10*  
4002.20.90  – –  Other  1  0  B10*  
4002.31.10  – – –  Unvulcanised, uncompounded plates, sheets or strip  1  0  B10*  
4002.31.90  – – –  Other  1  0  B10*  
4002.39.10  – – –  Unvulcanised, uncompounded plates, sheets or strip  1  0  B10*  
4002.39.90  – – –  Other  1  0  B10*  
4002.41.00  – –  Latex  1  0  B10*  
4002.49.10  – – –  In primary forms  1  0  B10*  
4002.49.90  – – –  Other  1  0  B10*  
4002.51.00  – –  Latex  1  0  B10*  
4002.59.10  – – –  In primary forms  1  0  B10*  
4002.59.90  – – –  Other  1  0  B10*  
4002.60.10  – –  In primary forms  1  0  B10*  
4002.60.90  – –  Other  1  0  B10*  
4002.70.10  – –  In primary forms  1  0  B10*  
4002.70.90  – –  Other  1  0  B10*  
4002.80.10  – –  Mixtures of natural rubber latex with synthetic rubber latex  1  0  B10*  
4002.80.90  – –  Other  1  0  B10*  
4002.91.00  – –  Latex  1  0  B10*  
4002.99.20  – – – –  Of synthetic rubber latex  1  0  B10*  
4002.99.90  – – – –  Of synthetic rubber latex  1  0  B10*  
4005.10.10  – –  Of natural gums  1  0  B10*  
4005.10.90  – –  Other  1  0  B10*EN  12.6.2020 Official Journal of the European Union L 186/977
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4005.20.00  –  Solutions; dispersions other than those of subheading 
4005.10  1 0  B10*  
4005.91.10  – – –  Of natural gums  1  0  B10*  
4005.91.90  – – –  Other  1  0  B10*  
4005.99.10  – – –  Latex  1  0  B10*  
4005.99.90  – – –  Other  1  0  B10*  
4101.20.10  – –  Pre-tanned  10  0  B5*a  
4101.20.90  – –  Other  10  0  B5*a  
4101.50.10  – –  Pre-tanned  10  0  B5*a  
4101.50.90  – –  Other  10  0  B5*a  
4101.90.10  – –  Pre-tanned  10  0  B5*a  
4101.90.90  – –  Other  10  0  B5*a  
4102.10.00  –  With wool on  5  0  B5*a  
4102.21.00  – –  Pickled  5  0  B5*a  
4102.29.10  – – –  Pre-tanned  5  0  B5*a  
4102.29.90  – – –  Other  5  0  B5*a  
4103.20.10  – – –  Other  5  0  B5*a  
4103.20.90  – – –  Other  5  0  B5*a  
4103.30.00  –  Of swine  10  0  B5*a  
4103.90.00  –  Other  10  0  B5*a  
4401.10.00  –  Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms  5 0  B10*  
4402.10.00  –  Of bamboo  10  0  B10*  
4402.90.90  – –  Charcoal based on wood supplied by planted forests  5  0  B10*  
4402.90.90  – –  Other  10  0  B10*  
4403.10.10  – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.10.90  – –  Other  10  0  B10*  
4403.20.10  – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.20.90  – –  Other  10  0  B10*  
4403.41.10  – – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.41.90  – – –  Other  10  0  B10*  
4403.49.10  – – –  Baulks, sawlogs and veneer logs  10  0  B10*EN  L 186/978 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4403.49.90  – – –  Other  10  0  B10*  
4403.91.10  – – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.91.90  – – –  Other  10  0  B10*  
4403.92.10  – – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.92.90  – – –  Other  10  0  B10*  
4403.99.10  – – –  Baulks, sawlogs and veneer logs  10  0  B10*  
4403.99.90  – – –  Other  10  0  B10*  
4404.10.00  –  Coniferous  5  0  B10*  
4404.20.10  – –  Chipwood  5  0  B10*  
4404.20.90  – –  Other  5  0  B10*  
4406.10.00  –  Not impregnated  20  0  B10  
4406.90.00  –  Other  20  0  B10  
4407.10.00  – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.10.00  – –  Other  20  0  B10  
4407.21.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.21.10  – – – –  Other  20  0  B10  
4407.21.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.21.90  – – – –  Other  20  0  B10  
4407.22.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.22.10  – – – –  Other  20  0  B10  
4407.22.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.22.90  – – – –  Other  20  0  B10  
4407.25.11  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.25.11  – – – – –  Other  20  0  B10  
4407.25.19  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.25.19  – – – – –  Other  20  0  B10  
4407.25.21  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.25.21  – – – – –  Other  20  0  B10EN  12.6.2020 Official Journal of the European Union L 186/979
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4407.25.29  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.25.29  – – – – –  Other  20  0  B10  
4407.26.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.26.10  – – – –  Other  20  0  B10  
4407.26.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.26.90  – – – –  Other  20  0  B10  
4407.27.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.27.10  – – – –  Other  20  0  B10  
4407.27.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.27.90  – – – –  Other  20  0  B10  
4407.28.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.28.10  – – – –  Other  20  0  B10  
4407.28.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.28.90  – – – –  Other  20  0  B10  
4407.29.11  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.11  – – – – –  Other  20  0  B10  
4407.29.19  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.19  – – – – –  Other  20  0  B10  
4407.29.21  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.21  – – – – –  Other  20  0  B10  
4407.29.29  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.29  – – – – –  Other  20  0  B10  
4407.29.31  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.31  – – – – –  Other  20  0  B10  
4407.29.39  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*EN  L 186/980 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4407.29.39  – – – – –  Other  20  0  B10  
4407.29.41  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.41  – – – – –  Other  20  0  B10  
4407.29.49  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.49  – – – – –  Other  20  0  B10  
4407.29.51  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.51  – – – – –  Other  20  0  B10  
4407.29.59  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.59  – – – – –  Other  20  0  B10  
4407.29.61  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.61  – – – – –  Other  20  0  B10  
4407.29.69  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.69  – – – – –  Other  20  0  B10  
4407.29.71  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.71  – – – – –  Other  20  0  B10  
4407.29.79  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.79  – – – – –  Other  20  0  B10  
4407.29.81  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.81  – – – – –  Other  20  0  B10  
4407.29.89  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.89  – – – – –  Other  20  0  B10  
4407.29.91  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.91  – – – – –  Other  20  0  B10  
4407.29.92  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*EN  12.6.2020 Official Journal of the European Union L 186/981
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4407.29.92  – – – – –  Other  20  0  B10  
4407.29.93  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.93  – – – – –  Other  20  0  B10  
4407.29.99  – – – – –  Of thickness of 30 mm or less, width of 95 mm or 
less, length of 1 050 mm or less  5 0  B10*  
4407.29.99  – – – – –  Other  20  0  B10  
4407.91.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.91.10  – – – –  Other  20  0  B10  
4407.91.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.91.90  – – – –  Other  20  0  B10  
4407.92.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.92.10  – – – –  Other  20  0  B10  
4407.92.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.92.90  – – – –  Other  20  0  B10  
4407.93.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.93.10  – – – –  Other  20  0  B10  
4407.93.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.93.90  – – – –  Other  20  0  B10  
4407.94.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.94.10  – – – –  Other  20  0  B10  
4407.94.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.94.90  – – – –  Other  20  0  B10  
4407.95.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.95.10  – – – –  Other  20  0  B10  
4407.95.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*EN  L 186/982 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
4407.95.90  – – – –  Other  20  0  B10  
4407.99.10  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.99.10  – – – –  Other  20  0  B10  
4407.99.90  – – – –  Of thickness of 30 mm or less, width of 95 mm or less, 
length of 1 050 mm or less  5 0  B10*  
4407.99.90  – – – –  Other  20  0  B10  
4408.10.10  – –  Cedar wood slats of a kind used for pencil manufacture; 
radiata pinewood of a kind used for blockboard manu ­
facture  5 0  B10*  
4408.10.30  – –  Face veneer sheets  5  0  B10*  
4408.10.90  – –  Other  5  0  B10*  
4408.31.00  – –  Dark Red Meranti, Light Red Meranti and Meranti Bakau  5  0  B10*  
4408.39.10  – – –  Jelutong wood slats of a kind used for pencil manufacture  5  0  B10*  
4408.39.90  – – –  Other  5  0  B10*  
4408.90.00  –  Other  5  0  B10*  
4409.10.00  –  Coniferous  5  0  B10*  
4409.21.00  – –  Of bamboo  5  0  B5*a  
4409.29.00  – –  Other  5  0  B10*  
7102.10.00  – –  Unworked or simply sawn, cleaved or bruted  15  0  B10  
7102.10.00  – –  Other  5  0  B10*  
7102.21.00  – –  Unworked or simply sawn, cleaved or bruted  15  0  B10  
7102.29.00  – –  Other  5  0  B10*  
7102.31.00  – –  Unworked or simply sawn, cleaved or bruted  15  0  B10*  
7102.39.00  – –  Other  5  0  B10*  
7103.10.10  – –  Rubies  15  0  B10  
7103.10.20  – –  Jade (nephrite and jadeite)  15  0  B10  
7103.10.90  – –  Other  15  0  B10  
7103.91.10  – – –  Rubies  5  0  B10*EN  12.6.2020 Official Journal of the European Union L 186/983
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
7103.91.90  – – –  Other  5  0  B10*  
7103.99.00  – –  Other  5  0  B10*  
7104.10.10  – –  Unworked  10  0  B10*  
7104.10.20  – –  Worked  5  0  B10*  
7104.20.00  –  Other, unworked or simply sawn or roughly shaped  10  0  B10*  
7104.90.00  –  Other  5  0  B10*  
7105.10.00  –  Of diamonds  3  0  B10*  
7105.90.00  –  Other  3  0  B10*  
7106.10.00  –  Powder  5  0  B5*a  
7106.91.00  – –  Unwrought  5  0  B5*a  
7106.92.00  – –  Semi-manufactured  5  0  B5*a  
7108.11.00  – –  Powder  2  2  S  
7108.12.00  – –  Other unwrought forms  2  2  S  
7108.13.00  – –  Other semi-manufactured forms  2  2  S  
7108.20.00  –  Monetary  2  2  S  
7113.19.10  – – – –  Of gold, with a gold content of 95 % or more  2  2  S  
7113.19.90  – – – –  Of gold, with a gold content of 95 % or more  2  2  S  
7114.19.00  – – –  Of gold, whether or not plated or clad with precious 
metal, with a gold content of 95 % or more  2 2  S  
7115.90.10  – – –  Of gold, whether or not plated or clad with precious 
metal, with a gold content of 95 % or more  2 2  S  
7204.10.00  –  Waste and scrap of cast iron  17  0  B15*b  
7204.21.00  – –  Of stainless steel  15  0  B15*a  
7204.29.00  – –  Other  17  0  B15*b  
7204.30.00  –  Waste and scrap of tinned iron or steel  17  0  B15*b  
7204.49.00  – –  Other  17  0  B15*b  
7204.50.00  –  Remelting scrap ingots  17  0  B15*b  
7401.00.00  –  Copper mattes  15  0  B10  
7401.00.00  –  Other  20  0  B10  
7403.11.00  – – –  Pure Refined copper  10  0  B10*  
7403.11.00  – – –  Other  20  0  B10  
7403.12.00  – –  Wire-bars  20  0  B10EN  L 186/984 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
7403.13.00  – –  Billets  20  0  B10  
7403.19.00  – –  Other  20  0  B10  
7403.21.00  – –  Copper-zinc base alloys (brass)  20  0  B10  
7403.22.00  – –  Copper-tin base alloys (bronze)  20  0  B10  
7403.29.00  – –  Other copper alloys (other than master alloys of heading 
74.05)  20  0  B10  
7404.00.00  –  Other  22  0  B15*c  
7405.00.00  Master alloys of copper.  15  0  B5*a  
7406.10.00  –  Powders of non-lamellar structure  15  0  B5*a  
7406.20.00  –  Powders of lamellar structure; flakes  15  0  B5*a  
7407.10.30  – –  Profiles  10  0  B10*  
7407.10.40  – –  Bars and rods  10  0  B10*  
7407.21.00  – –  Of copper-zinc base alloys (brass)  10  0  B10*  
7407.29.00  – –  Other  10  0  B10*  
7501.10.00  –  Nickel mattes  5  0  B5*a  
7502.10.00  –  Nickel, not alloyed  5  0  B5*a  
7502.20.00  –  Nickel alloys  5  0  B5*a  
7503.00.00  Nickel waste and scrap.  22  0  B15  
7504.00.00  Nickel powders and flakes.  5  0  B5*a  
7505.11.00  – –  Of nickel, not alloyed  5  0  B10*  
7505.12.00  – –  Of nickel alloys  5  0  B10*  
7601.10.00  – –  Ingots  15  0  B10*  
7601.20.00  – –  Ingots  15  0  B10*  
7602.00.00  –  Other  22  0  B15*c  
7603.10.00  –  Powders of non-lamellar structure  10  0  B10*  
7603.20.00  –  Powders of lamellar structure; flakes  10  0  B10*  
7801.10.00  – –  Ingots  15  0  B10  
7801.91.00  – – –  Ingots  15  0  B10  
7801.99.00  – – –  Ingots  15  0  B10  
7802.00.00  –  Other  22  0  B15  
7804.20.00  –  Powders and flakes  5  0  B5*aEN  12.6.2020 Official Journal of the European Union L 186/985
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
7806.00.20  – –  Bars, rods, profiles  5  0  B10*  
7901.11.00  – – –  Ingots  10  0  B10*  
7901.12.00  – – –  Ingots  10  0  B10*  
7901.20.00  – –  Ingots  10  0  B10*  
7902.00.00  –  Other  22  0  B15  
7903.10.00  –  Zinc dust  5  0  B5*a  
7903.90.00  –  Other  5  0  B5*a  
7904.00.00  –  Bars, rods, profiles  5  0  B10*  
8001.10.00  – –  Ingots  10  0  B10*  
8001.20.00  – –  Ingots  10  0  B10*  
8002.00.00  –  Other  22  0  B15  
8003.00.10  –  Soldering bars  5  0  B5*a  
8003.00.90  – –  Tin bars, rods, profiles  5  0  B5*a  
8007.00.30  – –  Powders and flakes  5  0  B5*a  
8101.10.00  –  Powders  5  0  B10*  
8101.94.00  – –  Unwrought tungsten, including Bars and rods obtained 
simply by sintering  5 0  B10*  
8101.96.00  – –  Wire  5  0  B10*  
8101.97.00  – –  Waste and scrap  22  0  B15  
8101.99.10  – – –  Bars and rods, other than those obtained simply by 
sintering; profiles, sheets, strip and foil  5 0  B10*  
8101.99.90  – – –  Other  5  0  B10*  
8102.10.00  –  Powders  5  0  B10*  
8102.94.00  – –  Unwrought molybdenum, including bars and rods obtained 
simply by sintering  5 0  B10*  
8102.95.00  – –  Bars and rods, other than those obtained simply by 
sintering, profiles, plates, sheets, strip and foil  5 0  B10*  
8102.96.00  – –  Wire  5  0  B10*  
8102.97.00  – –  Waste and scrap  22  0  B15  
8102.99.00  – –  Other  5  0  B10*  
8103.20.00  –  Unwrought tantalum, including bars and rods obtained 
simply by sintering; powders  5 0  B10*  
8103.30.00  –  Waste and scrap  22  0  B15  
8103.90.00  –  Other  5  0  B10*  
8104.11.00  – –  Containing at least 99,8 % by weight of magnesium  15  0  B10  
8104.19.00  – –  Other  15  0  B10EN  L 186/986 Official Journal of the European Union 12.6.2020
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
8104.20.00  –  Waste and scrap  22  0  B15  
8104.30.00  –  Raspings, turnings and granules, graded according to size; 
powders  15  0  B10  
8104.90.00  –  Other  15  0  B10  
8105.20.10  – –  Unwrought cobalt  5  0  B7*  
8105.20.90  – –  Semi-manufactured  5  0  B7*  
8105.20.90  – – –  Other  5  0  B7*  
8105.30.00  –  Waste and scrap  22  0  B15  
8105.90.00  –  Other  5  0  B7*  
8106.00.10  – –  Waste and scrap  22  0  B15  
8106.00.10  – –  Other  5  0  B10*  
8106.00.90  – –  Semi-manufactured  5  0  B10*  
8106.00.90  – –  Other  5  0  B10*  
8107.20.00  –  Unwrought cadmium; powders  5  0  B10*  
8107.30.00  –  Waste and scrap  22  0  B15  
8107.90.00  – –  Semi-manufactured  5  0  B10*  
8107.90.00  – –  Other  5  0  B10*  
8108.20.00  –  Unwrought titanium; powders  5  0  B10*  
8108.30.00  –  Waste and scrap  22  0  B15  
8108.90.00  – –  Semi-manufactured  5  0  B10*  
8108.90.00  – –  Other  5  0  B10*  
8109.20.00  –  Unwrought zirconium; powders  5  0  B10*  
8109.30.00  –  Waste and scrap  22  0  B15  
8109.90.00  – –  Semi-manufactured  5  0  B10*  
8109.90.00  – –  Other  5  0  B10*  
8110.10.00  –  Unwrought antimony; powders  5  0  B10*  
8110.20.00  –  Waste and scrap  22  0  B15  
8110.90.00  – –  Semi-manufactured  5  0  B10*  
8110.90.00  – –  Other  5  0  B10*  
8111.00.00  –  Waste and scrap  22  0  B15EN  12.6.2020 Official Journal of the European Union L 186/987
 
HS 2012  Description  Base rate (%)  Final rate (%)  Category  
8111.00.00  – –  Semi-manufactured  5  0  B10*  
8111.00.00  – –  Other  5  0  B10*  
8112.12.00  – –  Unwrought; powders  5  0  B10*  
8112.13.00  – –  Waste and scrap  22  0  B15  
8112.19.00  – – –  Semi-manufactured  5  0  B10*  
8112.19.00  – – –  Other  5  0  B10*  
8112.21.00  – –  Unwrought; powders  5  0  B10*  
8112.22.00  – –  Waste and scrap  22  0  B15  
8112.29.00  – –  Semi-manufactured  5  0  B10*  
8112.29.00  – – –  Other  5  0  B10*  
8112.51.00  – –  Unwrought; powders  5  0  B10*  
8112.52.00  – –  Waste and scrap  22  0  B15  
8112.59.00  – – –  Semi-manufactured  5  0  B10*  
8112.59.00  – – –  Other  5  0  B10*  
8112.92.00  – – –  Unwrought; waste and scrap; powders  22  0  B15  
8112.92.00  – – –  Other  5  0  B10*  
8112.99.00  – – –  Semi-manufactured  5  0  B10*  
8112.99.00  – – –  Other  5  0  B10*  
8113.00.00  – –  Waste and scrap  22  0  B15  
8113.00.00  – –  Semi-manufactured  5  0  B10*  
8113.00.00  – –  Other  5  0  B10*EN  L 186/988 Official Journal of the European Union 12.6.2020
 
Appendix 2-A-4  
GOODS TO WHICH VIET NAM MAY APPLY SPECIFIC MEASURES  
(a) The importation of the following goods is not covered by paragraphs 1 and 2 of Article 2.14:  
Description  
Right-hand steering vehicles (including their components and those modified to left-hand drive ones prior to 
importation into Viet Nam), except for specialised right-hand steering vehicles operating in small areas such as 
cranes, trench and canal digging machines, garbage trucks, road sweepers, road construction trucks, airport passenger 
transportation buses, fork-lifts used at warehouses and ports.  
Used consumer goods, comprising:  
— textiles and clothes; footwear;  
— electronic goods (including printers, fax machines, laptops of more than 3 years since the date of manufacture, 
disk drivers);  
— refrigerating equipment and products;  
— household electric goods;  
— medical apparatus;  
— furniture;  
— household goods made from porcelain, clay, glass, metal, resin, rubber, plastic, and other materials.  
Used vehicles and spare parts, including:  
— used motor-vehicles of more than 5 years since the date of manufacture;  
— used machines, structures, inner tires, tires, accessories, motors of automobiles, tractors, 2-wheel and 3-weel 
motorbikes;  
— internal combustion engines and machines with internal combustion engines having capacity below 30 CV; and  
— bicycles, 2-wheel and 3-wheel vehicles.  
Asbestos products and materials under amphibole group.  
All types of specialised coding machines and cipher software programs used in the sector of protection of state 
secrets.  
(b) The exportation of the following goods is not covered by paragraphs 1 and 2 of Article 2.14:  
Description  
Round timber and sawn timber produced from domestic natural forests; wooden products (except handicrafts; those 
produced from cultivated forest's wood, from imported wood and from artificial pallet).  
All types of specialised coding machines and cipher software programs used in the sector of protection of state 
secrets.EN  12.6.2020 Official Journal of the European Union L 186/989
 EN  L 186/990 Official Journal of the European Union 12.6.2020
 Appendix 2-A-5  
GOODS EXCLUDED FROM THE DEFINITION OF REMANUFACTURED GOODS 
AHTN 2012  Description AHTN 2012  
Chapter 84  
8414.51  – –  Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W  
8414.59  – –  Other  
84.15  Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including tho se machines 
in which the humidity cannot be separately regulated.  
84.18 
(ex 8418.50, 8418.61, 8418.69, 
8418.91)  Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditionin g machines of 
heading 84.15.  
8419.11.10  – – –  Household type  
8419.19.10  – – –  Household type  
8421.12.00  – –  Clothes-dryers  
8421.21.11  – – – –  Filtering machinery and apparatus for domestic use  
8421.91  – –  Of centrifuges, including centrifugal dryers  
8422.11.00  – –  Of the household type  
8422.90.10  – –  Of machines of subheading 8422.11  
84.43  Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other print ers, copying 
machines and facsimile machines, whether or not combined; parts and accessories thereof.
EN  12.6.2020 Official Journal of the European Union L 186/991
 AHTN 2012  Description AHTN 2012  
84.50 (ex 8450.20)  Household or laundry-type washing machines, including machines which both wash and dry.  
8451.30.10  – –  Single roller type domestic ironing machines  
8452.10.00  –  Sewing machines of the household type  
84.71 (ex 8471.50, 8471.60, 8471.70, 
8471.80, 8471.90)  Industrial or laboratory furnaces and ovens, including incinerators, non-electric.  
8508.11.00  – –  Of a power not exceeding 1 500 W and having a dust bag or other receptacle capacity not exceeding 20 l  
8508.19.10  – – –  Of a kind suitable for domestic use  
8508.70.10  – –  Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10  
85.09  Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.  
85.10  Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.  
85.16  Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating appar atus; electro- 
thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smooth ing irons; other 
electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.  
85.17 (ex 8517.61, 8517.62, 8517.70)  Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmissio n or reception of 
voice, images or other data including apparatus for communication in a wired or wireless networks (such as a local or wide area  network), 
other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
EN  L 186/992 Official Journal of the European Union 12.6.2020
 AHTN 2012  Description AHTN 2012  
85.18 (ex 8518.10, 8518.29)  Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether o r not 
combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifie rs; electric 
sound amplifier sets.  
85.19 (ex 8519.20, 8519.50, 8519.89)  Sound recording or reproducing apparatus.  
85.21  Video recording or reproducing apparatus, whether or not incorporating a video tuner.  
85.22  Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21.  
85.25  Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recordi ng or repro ­
ducing apparatus; television cameras, digital cameras and video camera recorders.  
8525.80  –  Television cameras, digital cameras and video camera recorders  
85.27  Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or 
a clock.  
8528.72  – –  Other, colour  
8528.73.00  – –  Other, monochrome  
85.29  Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.  
85.39 (ex 8539.10, 8539.21, 8539.41, 
8539.49, 8539.90)  Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
87.02  Motor vehicles for the transport of ten or more persons, including the driver.  
87.03  Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), incl uding station 
wagons and racing cars.  
87.04  Motor vehicles for the transport of goods.
 ANNEX 2-B  
MOTOR VEHICLES AND MOTOR VEHICLES PARTS AND EQUIPMENT  
Article 1  
General Provisions  
1. This Annex applies to the following products which originate in either Party and which fall, in particular, under 
Chapters 40, 84, 85, 87 and 94 of HS 2012:  
(a) whole motor vehicles of category M1 as defined in the UNECE Regulations, and parts and equipment thereof to the 
extent that these parts and equipment are regulated in UNECE Regulations applicable to whole motor vehicles of 
category M1; and  
(b) parts and equipment of motor vehicles of categories M2 and N3 as defined in the UNECE Regulations to the extent 
that these parts and equipment are regulated in UNECE Regulations that are also applicable to whole vehicles of 
category M1.  
2. For the purposes of this Annex:  
(a) “domestic technical regulations” includes markings and conformity assessment procedures;  
(b) “products covered by this Annex” means all the products listed in subparagraphs 1(a) and 1(b);  
(c) “motor vehicles” and “parts and equipment” have the meaning as defined in the UNECE 1958 Agreement and the 
Regulations annexed to it;  
(d) “originating” refers to the origin of a good as determined in accordance with the rules of origin set out in Protocol 1 
(Concerning the Definition of the Concept of “Originating Products” and Methods of Administrative Cooperation);  
(e) “UNECE” means the United Nations Economic Commission for Europe;  
(f) “UNECE 1958 Agreement” means the  Agreement Concerning the Adoption of Uniform Technical Prescriptions for Wheeled 
Vehicles, Equipment and Parts which can be Fitted and/or be Used on Wheeled Vehicles and the Conditions for Reciprocal 
Recognition of Approvals Granted on the Basis of these Prescriptions , administered by the World Forum for Harmonization 
of Vehicle Regulations; and  
(g) “UNECE Regulations” means the Regulations annexed to the UNECE 1958 Agreement.EN  12.6.2020 Official Journal of the European Union L 186/993
 
3. With regard to the products covered by this Annex, the Parties confirm the following shared objectives and 
principles:  
(a) eliminating and preventing non-tariff barriers to bilateral trade;  
(b) promoting the compatibility and convergence of regulations based on international standards;  
(c) promoting the recognition of approvals based in particular on approval schemes in accordance with the UNECE 
1958 Agreement;  
(d) establishing competitive market conditions based on principles of openness, non-discrimination and transparency;  
(e) protecting human health, safety and the environment; and  
(f) enhancing cooperation to foster continued mutually beneficial development in trade.  
Article 2  
International Standards  
1. The Parties recognise that the UNECE Regulations are the relevant international standards for the products covered 
by this Annex.  
2. Viet Nam is encouraged to become a Contracting Party to the UNECE 1958 Agreement.  
3. Each Party shall recognise technical requirements included in UNECE Regulations as providing a sufficient level of 
protection for ensuring safety, or the protection of the environment or human health in the area regulated by such 
UNECE Regulations. A Party shall not require any additional technical requirements in the area regulated by such UNECE 
Regulations.  
Article 3  
Regulatory Convergence  
1. Each Party shall refrain from introducing new domestic technical regulations diverging from the technical 
requirements of existing UNECE Regulations or UNECE Regulations the completion of which is imminent, in areas 
covered by those Regulations, unless there are substantiated reasons, based on scientific or technical information, why a 
specific technical requirement of a UNECE Regulation is ineffective or inappropriate for ensuring safety, or the protection 
of the environment or human health.  
2. A Party which adopts new domestic technical regulations in accordance with paragraph 1 shall, upon request from 
the other Party, identify the parts of the domestic technical regulations which substantially deviate from the relevant 
technical requirements, markings or conformity assessment procedures of UNECE Regulations. That Party shall provide 
due justification as to the reasons for the deviation.EN  L 186/994 Official Journal of the European Union 12.6.2020
 
3. If a Party has adopted, in accordance with paragraph 1, and maintains domestic technical regulations that deviate 
from existing technical requirements, markings or conformity assessment procedures of UNECE Regulations, that Party 
shall review them at regular intervals, not exceeding five years, with a view to increasing their convergence with the 
relevant technical requirements, markings or conformity assessment procedures of UNECE Regulations. When reviewing 
its domestic technical regulations the Party shall consider whether the circumstances that gave rise to the deviation still 
exist. The outcome of those reviews, including the scientific and technical information which has been used, shall be 
notified to the other Party upon request.  
Article 4  
Market Access  
1. Each Party shall accept on its market products covered by this Annex which are covered by a valid UNECE type- 
approval certificate as compliant with its domestic technical requirements or conformity assessment procedures, without 
further testing or marking requirements to verify or attest compliance with requirements in the area regulated by the 
relevant UNECE Regulations.  
2. To parts and equipment referred to in subparagraphs 1(a) and 1(b) of Article 1 (General Provisions) of this Annex 
the following rules apply:  
(a) parts and equipment shall at the time of importation be accompanied by the relevant UNECE type-approval 
certificate. The importing Party shall endeavour to consider a valid UNECE type-approval marking affixed to those 
parts and equipment as sufficient proof of the existence of a valid UNECE type-approval certificate;  
(b) after Viet Nam has become a Contracting Party to the UNECE 1958 Agreement, it shall accept, according to the 
principles and procedures of the UNECE 1958 Agreement, a valid UNECE type-approval marking affixed to a part or 
equipment covered by this Annex as sufficient proof of the existence of a valid UNECE type-approval certificate 
where such UNECE type-approval marking is explicitly prescribed by the relevant UNECE Regulations which both 
Parties are bound to apply;  
(c) after Viet Nam has become a Contracting Party to the UNECE 1958 Agreement, the Union shall accept for parts and 
equipment a valid UNECE type-approval issued by a Vietnamese type-approval authority in accordance with the rights 
and obligations under the UNECE 1958 Agreement.  
3. To whole motor vehicles of UNECE category M1 (  1 ) referred to in subparagraph 1(a) of Article 1 (General Provi ­
sions) of this Annex the following rules apply:  
(a) Viet Nam shall accept on its market as compliant with its domestic technical regulations, without further testing 
requirements, such whole vehicles covered by this category for which a valid UNECE International Whole Vehicle 
Type Approval certificate has been issued by a Union type-approval authority according to the principles and 
procedures of the UNECE 1958 Agreement. The vehicle type that is imported for the first time into Viet Nam 
shall be accompanied by the valid UNECE International Whole Vehicle Type Approval certificate;EN  12.6.2020 Official Journal of the European Union L 186/995  
( 1 ) For greater certainty, this includes pick-up vehicles classified in UNECE vehicle category M1.
 (b) for a period of seven years, starting after five years from the date of entry into force of this Agreement, Viet Nam 
shall accept a valid whole vehicle EC Certificate of Conformity. The vehicle type that is imported for the first time 
into Viet Nam shall be accompanied by the relevant whole vehicle EC type-approval certificate; for the following 
importations of such vehicle type, the EC Certificate of Conformity shall be considered as sufficient proof for the 
existence of a valid EC whole vehicle type-approval certificate; when a UNECE International Whole Vehicle Type 
Approval certificate is available for whole motor vehicles, Viet Nam shall notify the Union as to whether it continues 
accepting valid whole vehicle EC Certificates of Conformity as alternative to the UNECE International Whole Vehicle 
Type Approval certificate of a specific vehicle category;  
(c) after Viet Nam has become a Contracting Party to the UNECE 1958 Agreement and is applying UN Regulation No. 0 
– Uniform provisions concerning the International Whole Vehicle Type Approval (IWVTA), the Union shall accept 
valid UNECE International Whole Vehicle Type Approval certificates issued by Viet Nam's type-approval authority in 
accordance with the rights and obligations under the UNECE 1958 Agreement.  
4. Every month or upon notification to the UNECE, the competent authorities of each Party, which is a Contracting 
Party to the UNECE 1958 Agreement, shall send to the competent authorities of the other Party a list of the products 
covered by this Annex, approvals of which it has refused to grant or has withdrawn during the preceding period. In 
addition, on receiving a request from the competent authority of the other Party, a Party shall send, without delay, to that 
competent authority a copy of all relevant information on which it based its decision to grant, refuse to grant, or to 
withdraw an approval of a whole motor vehicle or an approval of parts or equipment.  
5. Should the competent authorities of a Party find that certain products covered by this Annex bearing approval 
markings issued by a type-approval authority of the other Party under UNECE Regulations, or where applicable, Union 
laws and regulations for whole motor vehicles, do not conform to the approved type, they shall advise the competent 
authorities of the other Party which issued the approval. The other Party shall take the necessary steps to bring these 
products of its manufacturers into conformity with the approved types and shall advise the other Party of the steps it has 
taken, which may include, if necessary, the withdrawal of approval. Where there might be a threat to safety or to the 
environment, the Party which issued the approval and after receiving the information about the non-conformity to the 
approved type or types shall inform the other Party about the situation. A Party may prohibit the sale and use of such 
products covered by this Annex. In such cases and upon request, the Party which issued the approval shall send to the 
other Party all relevant information on the basis of which the approval has been granted.  
6. The competent authorities of each Party may, in accordance with its domestic legislation, verify by random 
sampling whether the products covered by this Annex comply with the relevant domestic technical regulations and 
requirements. The compliance is attested, in the case of whole motor vehicles, by a UNECE International Whole Vehicle 
Type Approval certificate or, where applicable, by an EC type-approval certificate, and, in the case of parts and 
equipment, by a UNECE type-approval certificate showing compliance with the relevant UNECE Regulations. Each 
Party may require the supplier to withdraw a product covered by this Annex from its market in case the product 
concerned does not comply with those relevant domestic technical regulations and requirements.  
Article 5  
Products with New Technologies or New Features  
1. Subject to its domestic legislation, a Party shall not unduly delay the placing on its market of parts and equipment 
referred to in subparagraphs 1(a) and 1(b) of Article 1 (General Provisions) of this Annex on the grounds that they 
incorporate a new technology or a new feature.EN  L 186/996 Official Journal of the European Union 12.6.2020
 
2. When a Party refuses the placing on its market, or requires the withdrawal from its market, of parts and equipment 
of the other Party referred to in subparagraphs 1(a) and 1(b) of Article 1 (General Provisions) of this Annex on the 
grounds that they incorporate a new technology or a new feature creating a risk for human health, safety or the 
environment, it shall immediately notify this decision and the reasons therefor to the economic operators concerned.  
Article 6  
Other Measures Restricting Trade  
Each Party shall refrain from nullifying or impairing the market access benefits accruing to the other Party under this 
Annex through other regulatory measures specific to the sector covered by this Annex. This is without prejudice to the 
right of each Party to adopt measures necessary for safety, protection of the environment or human health and the 
prevention of deceptive practices, provided that such measures are based on substantiated scientific or technical 
information.  
Article 7  
Cooperation  
1. In the Working Group on Motor Vehicles and Parts established by Article 17.3 (Working Groups), the Parties shall 
cooperate and exchange information on any issues relevant for the implementation of this Annex.  
2. Pursuant to Chapter 16 (Cooperation and Capacity Building), a Party shall, upon request by the other Party, give 
appropriate consideration to proposals that the other Party makes for cooperation under this Annex. That cooperation 
shall be undertaken,  inter alia , through dialogue in appropriate channels, joint projects, technical assistance and capacity- 
building programmes on technical regulations and conformity assessment procedures, as mutually agreed.  
3. Subject to Chapter 16 (Cooperation and Capacity Building), cooperation shall focus on building up technical 
capacity with regard to enhancing testing competence and procedures for acceptance of type-approvals. Cooperation 
may include training, internships or exchange of experiences for officials of Viet Nam's type-approval authority in Union 
type-approval authorities or similar projects.  
Article 8  
Implementation  
1. The Parties agree that the Working Group on Motor Vehicles and Parts shall facilitate the implementation of this 
Annex.  
2. The Working Group on Motor Vehicles and Parts shall monitor the effective implementation of, and may consider 
any matter relating to, this Annex. Each Party shall establish a contact point for effective communication.  
3. Upon request of a Party, but not before 10 years from the date of entry into force of this Agreement, the Parties 
may review this Annex and may discuss the coverage of UNECE categories L, M and N.  
Article 9  
Date of Application  
Unless otherwise specified, this Annex applies after three years from the date of entry into force of this Agreement.EN  12.6.2020 Official Journal of the European Union L 186/997
 
ANNEX 2-C  
PHARMACEUTICAL/MEDICINAL PRODUCTS AND MEDICAL DEVICES  
Article 1  
General Provisions  
The Parties confirm their shared objectives and principles of:  
(a) eliminating and preventing non-tariff barriers to bilateral trade based on the principles of openness, non-discrimi ­
nation and transparency; and  
(b) using international standards, practices and guidelines developed within the framework of relevant international 
organisations as a basis for their technical regulations.  
Article 2  
Definitions  
For the purposes of this Annex:  
(a) " pharmaceutical/medicinal products " (  1 ) means any substance or combination of substances which may be admin ­
istered to human beings with a view to making a medical diagnosis, to treating or preventing diseases or to restoring, 
correcting or modifying physiological functions or structures. Pharmaceutical/medicinal products include, for example, 
chemical drugs, biologics/biologicals (vaccines, (anti)toxins, blood components, blood derived products), herbal drugs, 
radiopharmaceuticals, recombinant products. Pharmaceutical/medicinal products include gene therapy products, cell 
therapy products or tissue engineered products if regulated as pharmaceutical/medicinal products by both Parties;  
(b) " medical device " (  2 ) means any product fulfilling the definition of medical device and  in vitro  diagnostic medical device 
as stipulated in Final Document GHTF/SG1/N071: 2012 by the International Medical Device Regulators Forum 
(GHTF/IMDRF); and  
(c) " rules " means any law, regulation, procedure, administrative ruling or implementing guideline of general application.  
Article 3  
International Standards  
The Parties shall base their technical regulations on international standards, practices and guidelines for pharmaceutical/ 
medicinal products or medical devices (  3 ), including those developed by the World Health Organization (WHO), the 
Organisation for Economic Co-operation and Development (OECD), the International Council for Harmonisation of 
Technical Requirements for Pharmaceuticals for Human Use (ICH) (  4 ) and the Pharmaceutical Inspection Convention 
and Pharmaceutical Inspection Co-operation Scheme (PIC/S) for pharmaceutical products and the International Medical 
Device Regulators Forum (IMDRF) for medical devices, except in duly substantiated cases on the basis of scientific and 
technical information, when such international standards, practices or guidelines would be ineffective or inappropriate for 
the fulfilment of the legitimate objectives pursued.EN  L 186/998 Official Journal of the European Union 12.6.2020  
( 1 ) This definition is without prejudice to Viet Nam's law on pharmacy No. 105/2016/QH13 and the Union's Directive 2001/83/EC of 
the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human 
use.  
( 2 ) For Viet Nam, this definition is without prejudice to the Viet Nam's legislation on medical devices.  
( 3 ) For Viet Nam, the standards, practices and guidelines of the ASEAN Consultative Committee on Standards and Quality (ACCSQ) ar e 
also a basis for scientific and technical regulations.  
( 4 ) With a view to implementing this provision Viet Nam shall amend its domestic legislation in order to abolish the requirement of a 
minimum period of existing authorisation in the territory of the Union, prior to the submission of a request for marketing appr oval 
in Viet Nam, and any additional requirements relating to clinical studies going beyond those stipulated in international practi ces (in 
particular ICH guidelines).
 Article 4  
Transparency  
1. Each Party shall promptly publish or otherwise make available at an early appropriate stage its rules regarding any 
matter related to the pricing, reimbursement or regulation of pharmaceutical/medicinal products or medical devices, in 
such a manner as to enable interested persons to become acquainted with them.  
2. In accordance with its domestic law and to the extent possible, each Party shall:  
(a) make publicly available in advance any rules referred to in paragraph 1 that it proposes to adopt or significantly 
amend;  
(b) provide reasonable opportunities for interested persons to make comments on any proposed rules referred to in 
paragraph 1, allowing, in particular, a reasonable period of time for consultation; and  
(c) address in writing, including by means of electronic communication, significant and substantive issues raised in 
written comments received from interested persons during the consultation period.  
3. Whenever possible, each Party shall allow a reasonable interval between the publication of the rules referred to in 
paragraph 1 and their entry into force.  
4. If a Party has established an authority for the operation or the administration of its health care programmes and 
that authority introduces or operates procedures for the listing, pricing or reimbursement of pharmaceutical/medicinal 
products, that Party shall:  
(a) ensure that all criteria, methodologies, rules, guidelines and other implementing measures, which apply to the listing, 
pricing or reimbursement of pharmaceutical/medicinal products, including those used to determine comparator 
products, are transparent, fair, reasonable and non-discriminatory and are disclosed promptly to the legal right 
holder of a product upon his or her request;  
(b) ensure that decisions on all requests and applications for the pricing or approval of pharmaceutical/medicinal 
products for reimbursement are adopted and communicated within a reasonable and specified period of time 
from the date of their receipt;  
(c) provide the legal right holder of a product with timely and meaningful opportunities to submit comments at relevant 
stages in the pricing and reimbursement decision-making processes, without prejudice to the laws and regulations on 
confidentiality of either Party; and  
(d) provide, in case of a negative decision on listing, pricing or reimbursement, the legal right holder of a product with a 
statement of reasons, based upon objective and verifiable criteria, that is sufficiently detailed to understand the basis 
of the decision, including the criteria applied and, if appropriate, expert opinions or recommendations on which the 
decision is based. In addition, this right holder shall be informed of any available remedies under the domestic laws 
and regulations and of the time limits for introducing such remedies.  
Article 5  
Origin Marking  
For pharmaceutical/medicinal products, Viet Nam may apply mandatory country of origin marking requirements at 
Member State level. Viet Nam is encouraged to consider accepting the marking  " Made in EU " or a similar marking in 
the local language as fulfilling such country of origin marking requirements.EN  12.6.2020 Official Journal of the European Union L 186/999
 
ANNEX 6  
REQUIREMENTS AND PROCEDURES FOR APPROVAL OF ESTABLISHMENTS FOR PRODUCTS  
1. The competent authority of the importing Party shall draw up lists of approved establishments and shall make these 
lists publicly available.  
2. Requirements and procedures for approval shall be as follows:  
(a) the products concerned shall have been authorised by the competent authority of the importing Party; this 
authorisation shall include the import and certification requirements;  
(b) the competent authority of the exporting Party shall approve the establishments intended to export and provide 
the importing Party with satisfactory sanitary guarantees that the establishments meet the relevant requirements 
of the importing Party;  
(c) the competent authority of the exporting Party must have the power to suspend or withdraw the export 
approval of an establishment in the event of non-compliance;  
(d) the importing Party may carry out verifications in accordance with the provisions of Article 6.7 (Verifications) as 
part of the approval procedure;  
(e) the verification referred to under subparagraph (d) shall concern the structure, organisation and powers of the 
competent authority responsible for the approval of the establishment and the sanitary guarantees regarding the 
compliance with the importing Party's requirements;  
(f) the verification referred to under subparagraph (d) may include on the spot inspection of a representative 
number of establishments appearing on the list or lists provided by the exporting Party;  
(g) based on the results of the verification referred to in subparagraph (d), the importing Party may amend the list of 
establishments.EN  L 186/1000 Official Journal of the European Union 12.6.2020
 
ANNEX 7  
LIST OF TARIFF HEADINGS 
HS Code  
8402.12  
8402.19  
8404.10  
8404.90  
8405.10  
8406.81  
8406.82  
8409.91  
8409.99  
8410.11  
8410.90  
8413.20  
8413.50  
8413.60  
8413.70  
8413.81  
8413.91  
8414.10  
8414.30  
8414.40  HS Code  
8414.59  
8414.80  
8414.90  
8415.81  
8416.20  
8416.30  
8416.90  
8418.61  
8418.69  
8418.99  
8419.50  
8421.19  
8421.21  
8421.91  
8421.99  
8422.20  
8422.90  
8428.33  
8428.39  
8428.90  
8436.80  HS Code  
8462.91  
8466.94  
8474.10  
8474.39  
8474.90  
8481.10  
8481.20  
8481.30  
8481.40  
8481.80  
8481.90  
8482.10  
8482.80  
8482.30  
8483.10  
8483.40  
8483.60  
8484.10  
8484.20  
8486.10  
8486.90  HS Code  
8501.53  
8501.61  
8501.62  
8501.63  
8504.22  
8504.40  
8505.90  
8507.20  
8514.40  
8536.20  
8536.30  
8536.50  
8536.90  
8537.10  
8537.20  
8538.90  
8541.10  
8541.21  
8541.29  
8541.30EN  12.6.2020 Official Journal of the European Union L 186/1001
 
ANNEX 8-A  
THE UNION'S SCHEDULE OF SPECIFIC COMMITMENTS  
1. The Union's Schedule of Specific Commitments is set out in:  
(a) Appendix 8-A-1 (Specific Commitments on Cross-Border Supply of Services);  
(b) Appendix 8-A-2 (Specific Commitments on Liberalisation of Investments); and  
(c) Appendix 8-A-3 (Specific Commitments in Conformity with Section D (Temporary Presence of Natural Persons for 
Business Purposes) of Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic Commerce)).  
2. The Appendices referred to in paragraph 1 constitute an integral part of this Annex.  
3. The definitions of terms provided for in Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic 
Commerce) apply to this Annex.  
4. In identifying in the Appendices individual sectors and sub-sectors of services:  
(a) " CPC" means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, No. 77, CPC prov, 1991;  
(b) " CPC ver. 1.0 " means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, No. 77, CPC ver 1.0, 1998; and  
(c) " ISIC rev 3.1 " means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, No. 4, ISIC REV 3.1, 2002.  
5. The following abbreviations for the Union and its Member States are used in the Appendices specified in paragraph 1:  
EU European Union, including all its Member States  
AT Austria  
BE Belgium  
BG Bulgaria  
CY Cyprus  
CZ Czechia  
DE Germany  
DK Denmark  
EE Estonia  
EL Greece  
ES Spain  
FI Finland  
FR France  
HR Croatia  
HU HungaryEN  L 186/1002 Official Journal of the European Union 12.6.2020
 
IE Ireland  
IT Italy  
LT Lithuania  
LU Luxembourg  
LV Latvia  
MT Malta  
NL Netherlands  
PL Poland  
PT Portugal  
RO Romania  
SE Sweden  
SI Slovenia  
SK Slovakia  
UK United KingdomEN  12.6.2020 Official Journal of the European Union L 186/1003
 
Appendix 8-A-1  
SPECIFIC COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES  
1. The list of commitments specified in this Appendix indicates the service sectors liberalised pursuant to Article 8.12 
(Schedule of Specific Commitments) and, by means of reservations, the market access and national treatment limi ­
tations that apply to services and service suppliers of Viet Nam in those sectors. This list of commitments is composed 
of the following elements:  
(a) the first column indicates the sector or sub-sector in which the commitment is undertaken by the Union, and the 
scope of liberalisation to which the reservations apply; and  
(b) the second column describes the applicable reservations.  
2. Cross-border supply of services in sectors or sub-sectors covered by this Agreement and not specified in the table in 
this Appendix is not committed.  
3. The list of commitments specified in this Appendix does not include measures relating to qualification requirements 
and procedures, technical standards and licensing requirements and procedures when they do not constitute a market 
access or a national treatment limitation within the meaning of Articles 8.10 (Market Access) and Article 8.11 
(National Treatment). Those measures, such as the requirement to obtain a licence, universal service obligations, 
the requirement to obtain recognition of qualifications in regulated sectors and the requirement to pass specific 
examinations, including language examinations, even if not listed in the table in this Appendix, apply in any case 
to services and service suppliers of Viet Nam.  
4. The list of commitments specified in this Appendix is without prejudice to the feasibility of the cross-border supply of 
services provided for in subparagraph (k) of Article 8.2 (Definitions) in certain service sectors and sub-sectors and 
without prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments 
on liberalisation of investments set out in Appendix 8-A-2 (Specific Commitments on Liberalisation of Investments).  
5. In accordance with paragraph 6 of Article 8.1 (Objectives and Scope), the list of commitments specified in this 
Appendix does not include measures concerning subsidies granted by a Party.  
6. The rights and obligations arising from the list of commitments specified in this Appendix shall have no direct effect 
and confer no rights directly to natural or juridical persons.  
7. The Union takes commitments differentiated by its Member States, where applicable.  
8. For greater certainty, for the Union, the obligation to grant national treatment does not entail the requirement to 
extend to natural or juridical persons of Viet Nam the treatment granted in a Member State to the natural and juridical 
persons of another Member State pursuant to the Treaty on the Functioning of the European Union, or to any 
measure adopted pursuant to that Treaty, including their implementation in the Member States. Such national 
treatment is granted only to juridical persons of Viet Nam established in accordance with the law of another 
Member State and having their registered office, central administration or principal place of business in that 
Member State, including those juridical persons established within the Union which are owned or controlled by 
nationals of Viet Nam.EN  L 186/1004 Official Journal of the European Union 12.6.2020
 EN  12.6.2020 Official Journal of the European Union L 186/1005
 List of Specific Commitments on Cross-Border Supply of Services  
Sector or sub-sector  Description of reservations  
ALL SECTORS  Real estate 
For Modes 1 and 2 
In all Member States except AT, BG, CY, CZ, DK, EL, FI, HU, IE, IT, LT, MT, PL, RO, SI, SK: None. 
In AT: The acquisition, purchase as well as rent or lease of real estate by foreign natural persons and juridical persons requi res 
an authorisation by the competent regional authorities ( Länder ) which will consider whether important economic, social or 
cultural interests are affected or not. 
In BG: Foreign juridical persons and foreign citizens with permanent residence abroad can acquire ownership of buildings and 
limited property rights (1 ) of real estate subject to the permission of the Ministry of Finance. The permission requirement does 
not apply to persons who have made investments in Bulgaria. 
Foreign citizens with permanent residence abroad, foreign juridical persons and companies in which foreign participation 
ensures a majority in adopting decisions or blocks the adoption of decisions, can acquire real estate property rights in 
specific geographic regions designated by the Council of Ministers subject to permission. 
In CY: Unbound. 
In CZ: Agricultural and forest land can be acquired by foreign natural and juridical persons with permanent residence in 
Czechia. Specific rules apply to the agricultural and forest land in the state ownership. 
In DK: Limitations apply on real estate purchase by non-resident physical and legal entities. Limitations also apply on 
agricultural estate purchased by foreign physical and legal entities. 
In EL: According to Law No. 1892/90, permission from the Minister of Defence is needed for a citizen to acquire land in areas 
near borders. According to administrative practices, permission is easily granted for direct investment.
EN  L 186/1006 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In FI (Åland Islands): Restrictions on the right for natural persons who do not enjoy regional citizenship in Åland, and for 
juridical persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of th e 
islands. Restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy 
regional citizenship in Åland, or by any juridical person, without permission by the competent authorities of the Åland Islands . 
In HU: Limitations apply on acquisition of land and real estate by foreign investors (2 ). 
In IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or 
foreign companies or foreign nationals. Where such land is for industrial use (other than agricultural industry), this requirem ent 
is waived subject to certification to this effect from the Minister for Enterprise, Trade and Employment. This law does not app ly 
to land within the boundaries of cities and towns. 
In IT: The purchase of real estate by foreign natural and juridical persons is subject to a condition of reciprocity. 
In LT: Unbound for acquisition of land (3 ). 
In MT: The requirements of Maltese legislation and regulations regarding acquisition of real property continues to apply. 
In PL: Acquisition of real estate, direct or indirect, by foreigners (foreign natural or legal persons) requires permission. Un bound 
for acquisition of state-owned property (i.e. the regulations governing the privatisation process). 
In RO: Natural persons not having Romanian citizenship and residence in Romania, as well as legal persons not having 
Romanian nationality and their headquarters in Romania, cannot acquire ownership over any kind of land plots, through  inter 
vivos  acts. 
In SI: Juridical persons, established in Slovenia with foreign capital participation, may acquire real estate in the territory of 
Slovenia. Branches (4 ) established in Slovenia by foreign persons may only acquire real estate, except land, necessary for the 
conduct of the economic activities for which they are established.
EN  12.6.2020 Official Journal of the European Union L 186/1007
 Sector or sub-sector  Description of reservations  
In SK: Limitations apply on real estate acquisition by foreign physical and legal entities. Foreign entities may acquire real 
property through establishment of Slovak legal entities or participation in joint ventures. Unbound for land.  
BUSINESS SERVICES  
A. Professional services  
(a) Legal services (CPC 861) (5 ) excluding legal 
advisory and legal documentations and certification 
services provided by legal professionals entrusted 
with public functions, such as notaries,  " huissiers 
de justice " or other  " officiers publics et ministériels. " For Modes 1 and 2 
In AT, EL, ES, LT, MT, SK: full admission to the Bar, required for the practice of domestic Union and Member State law, is 
subject to a nationality condition. 
In CY: Full admission to the Bar is subject to a nationality condition, coupled with a residency requirement. Only advocates 
enrolled in the Bar may be partners or shareholders or members of the Board of Directors in a law company in Cyprus. 
In BE, FI, LU: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, co upled 
with a residency requirement. In BE quotas apply for representation before the  " Cour de cassation " in non-criminal cases. 
In BG: Viet Nam's lawyers may only provide legal representation services for a Viet Nam's national subject to reciprocity and 
cooperation with a Bulgarian lawyer. For legal mediation services, permanent residence is required. 
In FR: Lawyers' access to the profession of  "avocat auprès de la Cour de Cassation " and "avocat auprès du Conseil d'Etat " is subject to 
quotas and to a nationality condition. 
In HR: Unbound for practicing of Croatian law. 
In HU: Full admission to the Bar is subject to a nationality condition, coupled with a residency requirement. For foreign lawye rs, 
the scope of legal activities is limited to the provision of legal advice.
EN  L 186/1008 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved. 
In DK: Marketing of legal advice services is reserved to lawyers with a Danish licence to practise and law firms registered in 
Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. 
In SE: Admission to the Bar, necessary only for the use of the Swedish title  " advokat ", is subject to a residency requirement.  
(b) 1. Accounting and bookkeeping services (CPC 
86212 other than auditing services, CPC 
86213, CPC 86219 and CPC 86220)  For Mode 1 
In FR, HU, IT, MT, RO, SI: Unbound. 
In AT: Nationality condition applies for representation before competent authorities. 
In CY: Access is subject to an economic needs test. Main criteria: the employment situation in the sub-sector. 
For Mode 2 
None.  
(b) 2. Auditing services (CPC 86211 and 86212 other 
than accounting services)  For Mode 1 
In BE, BG, CY, DE, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PT, RO, UK: Unbound. 
In AT: Nationality condition applies for representation before competent authorities and for performing audits provided for in 
specific Austrian laws (e.g. joint stock companies law, stock exchange law, banking law, etc.). 
In HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch.
EN  12.6.2020 Official Journal of the European Union L 186/1009
 Sector or sub-sector  Description of reservations  
In SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, including in all 
limited companies, as well as of physical persons. Only auditors approved in Sweden, and registered public accounting firms, 
may be shareholders or form partnerships in companies which practise qualified auditing (for official purposes). Residency 
within the EEA or Switzerland is required for approval. The titles of  "approved auditor " and "authorised auditor " may only be 
used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enter ­
prises who are not certified or approved accountants must be resident within the EEA, unless the Government or a Government 
authority appointed by the Government in a separate case allows otherwise. 
Statutory audit in listed companies and companies exceeding certain thresholds concerning turnover, total assets and number of 
employees must be performed by public auditors authorised in Sweden. Residency within the EEA or Switzerland is required for 
authorisation or approval. Only auditors approved in Sweden, and registered public accounting firms, may be shareholders or 
form partnerships in companies which practise qualified auditing (for official purposes). The titles of  " approved auditor " and  
"authorised auditor " may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic 
associations and certain other enterprises who are not certified or approved accountants must be resident within the EEA. The 
competent authority may grant exemptions from this requirement. 
In LT: Auditor's report must be prepared in conjunction with an auditor accredited to practise in Lithuania. 
For Mode 2 
None.  
(c) Taxation advisory services (CPC 863) (6 ) For Mode 1 
In AT: Nationality condition applies for representation before competent authorities. 
In BG, MT, RO SI: Unbound. 
In CY: Authorisation is subject to an economic needs test. Main criteria: the employment situation in the sub-sector. 
In CZ: Taxation services may be provided by natural persons only who are registered in the list of the Chamber of Tax 
Consultants or in the Chamber of Auditors.
EN  L 186/1010 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
For Mode 2 
None.  
(d) Architectural services and 
(e) Urban planning and landscape architectural 
services (CPC 8671 and CPC 8674)  For Mode 1 
In AT: Unbound, except for pure planning services. 
In BE, BG, CY, EL, IT, MT, PL, PT, SI: Unbound. 
In DE: Application of the domestic rules on fees and emoluments for all services which are performed from abroad. 
In HR: Natural and legal persons may supply architectural services upon approval of the Croatian Chamber of Architects. A 
design or project elaborated abroad must be recognised (validated) by an authorised natural or legal person in Croatia with 
regard to its compliance with Croatian Law. Unbound for urban planning. 
In HU, RO: Unbound for landscape architectural services. 
For Mode 2 
None.  
(f) Engineering services; and 
(g) Integrated engineering services (CPC 8672 and 
CPC 8673)  For Mode 1 
In AT, SI: Unbound, except for pure planning services. 
In BG, CY, EL, IT, MT, PT: Unbound. 
In HR: Natural and legal persons may supply engineering services upon approval of the Croatian Chamber of Engineers. A 
design or project elaborated abroad must be recognised (validated) by an authorised natural or legal person in Croatia with 
regard to its compliance with Croatian Law.
EN  12.6.2020 Official Journal of the European Union L 186/1011
 Sector or sub-sector  Description of reservations  
For Mode 2 
None.  
(h) Medical (including psychologists), and dental 
services (CPC 9312 and part of CPC 85201)  For Mode 1 
In AT, BE, BG, CY, DE, DK, EE, EL, ES, FI, FR, IE, IT, LU, MT, NL, PT, RO, SK, UK: Unbound. 
In CZ: Access is restricted to natural persons only. Authorisation by the Ministry of Health required for foreign natural perso ns. 
In HR: Unbound, except for telemedicine. 
In SI: Unbound for social medicine services, sanitary services, epidemiological services, medical/ecological services, the supp ly of 
blood, blood preparations and transplants and autopsy. 
For Mode 2 
None.  
(i) Veterinary services (CPC 932)  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FR, HU, IE, IT, LV, MT, NL, PT, RO, SI, SK: Unbound. 
In UK: Unbound, except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, 
guidance and information (e.g. nutritional, behaviour and pet care) 
For Mode 2 
None.
EN  L 186/1012 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(j) 1. Midwives services (part of CPC 93191) 
(j) 2. Services provided by nurses, physiotherapists and 
paramedical personnel (part of CPC 93191)  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FR, HU, IE, IT, LT, LU, LV, MT, NL, PT, RO, SI, SK, UK: Unbound. 
In FI, PL: Unbound, except for nurses. 
In HR: Unbound, except for telemedicine. 
For Mode 2 
None.  
(k) Retail sales of pharmaceuticals and retail sales of 
medical and orthopaedic goods (CPC 63211) 
and other services supplied by pharmacists (7 ) For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
In HU: Unbound, except for CPC 63211. 
In LV, LT: Unbound, except for mail order. 
For Mode 2 
None.  
B. Computer and related services (CPC 84)  For Modes 1 and 2: None.  
C. Research and development services  
R&D services on social sciences and humanities (CPC 
852 excluding psychologists services) (8 ) None.
EN  12.6.2020 Official Journal of the European Union L 186/1013
 Sector or sub-sector  Description of reservations  
R&D services on natural sciences (CPC 851) 
Interdisciplinary R&D services (CPC 853)  For Modes 1 and 2: 
EU: For publicly funded R&D services, exclusive rights and/or authorisations can only be granted to nationals of the Member 
States of the Union and to juridical persons of the Union having their headquarters in the Union.  
D. Real estate services (9 ) 
(a) Involving own or leased property (CPC 821)  For Mode 1 
In BG, CY, CZ, EE, HU, IE, LT, LV, MT, PL, RO, SI, SK: Unbound. 
In HR: Commercial presence required. 
For Mode 2 
In DK: The title of  " real estate agent " may only be used by people who have been admitted to the real estate agent register. 
Section 25(2) of the Act on the sale of real estate lays down the requirements for who can be admitted to the register. 
Amongst others, the Act requires that the applicant is a Danish resident or resident of Union, EEA or Switzerland. Furthermore 
some requirements to the applicant's theoretical insight and practical knowledge must be considered as laid down by the 
Danish Business Authority in guidelines. The Act on the sale of real estate is only applicable when dealing with Danish 
consumers. Other legislation concerning the access for foreigners to buy/sell property in Denmark can be applicable, e.g. 
residency requirements.  
(b) On a fee or contract basis (CPC 822)  For Mode 1 
In BG, CY, CZ, EE, HU, IE, LT, LV, MT, PL, RO, SI, SK: Unbound. 
In HR: Commercial presence required. 
In DK: The title of  " real estate agent " may only be used by people who have been admitted to the real estate agent register. 
Section 25(2) of the Act on the sale of real estate lays down the requirements for who can be admitted to the register.
EN  L 186/1014 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
Amongst others, the Act requires that the applicant is a Danish resident or a resident of the Union, EEA or Switzerland. 
Furthermore some requirements to the applicants theoretical insight and practical knowledge must be considered as laid down 
by the Danish Business Authority in guidelines. The Act on the sale of real estate is only applicable when dealing with Danish 
consumers. Other legislation concerning the access for foreigners to buy/sell property in Denmark can be applicable, e.g. 
residency requirements. 
For Mode 2 
None.  
E. Rental/leasing services without operators  
(a) Relating to ships (CPC 83103)  For Mode 1 
In BG, CY, DE, HU, MT, RO: Unbound. 
For Mode 2 
None.  
(b) Relating to aircraft (CPC 83104)  For Mode 1 
In BG, CY, CZ, HU, LV, MT, PL, RO, SK: Unbound. 
For Mode 2 
In AT, BE, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LT, LU, NL, PT, SE, SI, UK: Aircraft used by an air carrier of the Union hav e to 
be registered in the Member State of the Union licensing the air carrier or elsewhere in the Union. Waivers can be granted for 
short term lease contracts or under exceptional circumstances 
In BG, CY, CZ, LV, MT, PL, RO, SK: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1015
 Sector or sub-sector  Description of reservations  
(c) Relating to other transport equipment (CPC 83101, 
CPC 83102 and CPC 83105)  For Mode 1 
In BG, CY, HU, LV, MT, PL, RO, SI: Unbound. 
In SE: For CPC 83101: residency requirement. 
For Mode 2 
None. 
For Mode 1 and 2: In HR: Excluding cabotage.  
(d) Relating to other machinery and equipment (CPC 
83106, CPC 83107, CPC 83108 and CPC 83109)  For Mode 1 
In BG, CY, CZ, HU, MT, PL, RO, SK: Unbound. 
For Mode 2 
None.  
(e) Relating to personal and household goods (CPC 
832)  For Modes 1 and 2 
In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
In EE: Unbound, except for leasing or rental services concerning pre-recorded video-cassettes for use in home entertainment 
equipment.
EN  L 186/1016 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(f) Telecommunications equipment rental (CPC 7541)  For Modes 1 and 2 
None.  
F. Other business services  
(a) Advertising (CPC 871)  For Modes 1 and 2 
None.  
(b) Market research and opinion polling (CPC 864)  For Modes 1 and 2 
None.  
(c) Management consulting services (CPC 865)  For Modes 1 and 2 
None.  
(d) Services Related to Management Consulting (CPC 
866)  For Modes 1 and 2 
In HU: Unbound for arbitration and conciliation services (CPC 86602).  
(e) Technical testing and analysis services (CPC 8676)  For Mode 1 
In IT: Unbound for the profession of biologists and chemical analysts. 
In BG, CY, CZ, MT, PL, RO, SE, SK: Unbound. 
For Mode 2 
In BG, CY, CZ, MT, PL, RO, SE, SK: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1017
 Sector or sub-sector  Description of reservations  
(f) Advisory and consulting services incidental to agri ­
culture, hunting and forestry (part of CPC 881)  For Mode 1 
In IT: Unbound for activities reserved to agronomists and  " periti agrari ". 
In EE, MT, RO: Unbound. 
For Mode 2 
None.  
(g) Advisory and consulting services relating to fishing 
(part of CPC 882)  For Mode 1 
In LV, MT, RO, SI: Unbound. 
For Mode 2 
None.  
(h) Advisory and consulting services incidental to 
manufacturing (part of CPC 884 and part of CPC 
885)  For Modes 1 and 2 
None.  
(i) Placement and supply services of personnel  
(i) 1. Executive search (CPC 87201)  For Mode 1 
In AT, BG, CY, CZ, DE, EE, ES, FI, HR, IE, LV, LT, MT, PL, PT, RO, SE, SI, SK: Unbound. 
For Mode 2 
In AT, BG, CY, CZ, EE, FI, HR, LV, LT, MT, PL, RO, SI, SK: Unbound.
EN  L 186/1018 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(i) 2. Placement services (CPC 87202)  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
In AT, BG, CY, CZ, EE, FI, HR, LT, LV, MT, PL, RO, SI, SK: Unbound.  
(i) 3. Supply services of office support personnel (CPC 
87203)  For Mode 1 
In AT, BG, CY, CZ, DE, EE, FI, FR, HR, IE, IT, LT, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound. 
For Mode 2 
In AT, BG, CY, CZ, EE, FI, HR, LT, LV,MT, PL, RO, SI, SK: Unbound.  
(i) 4. Supply services of domestic help personnel, 
other commercial or industrial workers, nursing 
and other personnel (CPCs 87204, 87205, 
87206, 87209)  For Modes 1 and 2 
In all Member States except HU: Unbound. 
In HU: None.  
(j) 1. Investigation services (CPC 87301)  For Modes 1 and 2 
In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SI, SK, UK: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1019
 Sector or sub-sector  Description of reservations  
(j) 2. Security services (CPC 87302, CPC 87303, CPC 
87304 and CPC 87305)  For Mode 1 
In HU: Unbound for CPC 87304, CPC 87305 
In BE, BG, CY, CZ, EE, ES, FI, FR, HR, IT, LT, LV, MT, PT, PL, RO, SI, SK: Unbound. 
In DK: Requirement of nationality and residence for members of the board. Unbound for the supply of airport guard services. 
For Mode 2 
In HU: Unbound for CPC 87304, CPC 87305 
In BG, CY, CZ, EE, LT, LV, MT, PL, RO, SI, SK: Unbound.  
(k) Related scientific and technical consulting 
services (CPC 8675)  For Mode 1 
In BE, BG, CY, DE, DK, EL, ES, FR, IE, IT, LU, MT, NL, PL, PT, RO, SI, UK: Unbound for exploration services. 
In HR: Services of basic geological, geodetic and mining consulting services as well as related environmental protection 
consulting services on the territory of Croatia can be carried out only jointly with/or through domestic legal persons. 
For Mode 2 
None.  
(l) 1. Maintenance and repair of vessels (part of CPC 
8868)  For Mode 1 
For maritime transport vessels: in BE, BG, CY, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, UK: 
Unbound. 
Inland waterways transport vessels: in EU except in EE, HU, LV: Unbound.
EN  L 186/1020 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
For Mode 2 
None.  
(l) 2. Maintenance and repair of rail transport 
equipment (part of CPC 8868)  For Mode 1 
In AT, BE, BG, DE, CY, CZ, DK, EL, ES, FI, FR, HR, IE, IT, LU, LT, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.  
(l) 3. Maintenance and repair of motor vehicles, 
motorcycles, snowmobiles and road transport 
equipment (CPC 6112, CPC 6122, part of CPC 
8867 and part of CPC 8868)  For Modes 1 and 2 
None.  
(l) 4. Maintenance and repair of aircraft and parts 
thereof (part of CPC 8868)  For Mode 1 
In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.
EN  12.6.2020 Official Journal of the European Union L 186/1021
 Sector or sub-sector  Description of reservations  
(l) 5. Maintenance and repair services of metal 
products, of (non-office) machinery, of (non- 
transport and non-office) equipment and of 
personal and household goods (10 ) (CPC 633, 
CPC 7545, CPC 8861, CPC 8862, CPC 8864, 
CPC 8865 and CPC 8866)  For Modes 1 and 2: None.  
(m) Building-cleaning services (CPC 874)  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.  
(n) Photographic services (CPC 875)  For Mode 1 
In BG, EE, MT, PL: Unbound for the supply of aerial photographic services. 
In HR, LV: Unbound for specialty photographic services (CPC 87504). 
For Mode 2 
None.  
(o) Packaging services (CPC 876)  For Modes 1 and 2 
None.  
(p) Printing and publishing (CPC 88442)  For Modes 1 and 2: 
None.
EN  L 186/1022 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(q) Convention services (part of CPC 87909)  For Modes 1 and 2 
None.  
(r) 1. Translation and interpretation services (CPC 
87905)  For Mode 1 
In HR: Unbound for official documents. 
In HU, SK: Unbound for official translation and interpretation. 
In PL: Unbound for services of sworn interpreters. 
For Mode 2 
None.  
(r) 2. Interior design and other specialty design 
services (CPC 87907)  For Mode 1 
In DE: Application of the domestic rules on fees and emoluments for all services which are performed from abroad. 
For Mode 2 
None.  
(r) 3. Collection agency services (CPC 87902)  For Modes 1 and 2 
In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1023
 Sector or sub-sector  Description of reservations  
(r) 4. Credit reporting services (CPC 87901)  For Modes 1 and 2 
In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.  
(r) 5. Duplicating services (CPC 87904) (11 ) For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.  
(r) 6. Telecommunications consulting services (CPC 
7544)  For Modes 1 and 2 
None.  
(r) 7. Telephone answering services (CPC 87903)  For Modes 1 and 2 
None.  
2. COMMUNICATION SERVICES  
A. Postal and courier services (Services relating to the 
handling (12 ) of postal items (13 ) according to the 
following list of sub-sectors, whether for domestic 
or foreign destinations: 
(i) handling of addressed written communi ­
cations on any kind of physical medium (14 ), 
including hybrid mail service and direct mail;  For Modes 1 and 2 
None.
EN  L 186/1024 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(ii) handling of addressed parcels and pack ­
ages (15 ); 
(iii) handling of addressed press products (16 ); 
(iv) handling of items referred to in (i) to (iii) 
above as registered or insured mail;  
(v) express delivery services (17 ) for items referred 
to in (i) to (iii) above;  
(vi) handling of non-addressed items, and  
(vii) document exchange (18 ). 
Sub-sectors (i), (iv) and (v) are however excluded 
when they fall into the scope of the services 
which may be reserved for items of correspondence 
the price of which is less than five times the public 
basic tariff, provided that they weigh less than 
100 grams (19 ), and for the registered mail service 
used in the course of judicial or administrative 
procedures.)  
(part of CPC 751, part of CPC 71235 (20 ) and part 
of CPC 73210 (21 )) 
B. Telecommunications services 
These services do not cover the economic activity 
consisting of the provision of content which 
requires telecommunications services for its trans ­
port.
EN  12.6.2020 Official Journal of the European Union L 186/1025
 Sector or sub-sector  Description of reservations  
(a) All services consisting of the transmission and 
reception of signals by any electromagnetic 
means (22 ), excluding broadcasting (23 ) For Modes 1 and 2 
None.  
3. CONSTRUCTION AND RELATED ENGINEERING 
SERVICES (CPC 511, CPC 512, CPC 513, CPC 
514, CPC 515, CPC 516, CPC 517 and CPC 518)  For Modes 1 and 2 
None.  
4. DISTRIBUTION SERVICES (excluding distribution 
of arms, munitions, explosives and other war 
material) 
A. Commission agents' services 
(a) Commission agents' services of motor vehicles, 
motorcycles and snowmobiles and parts and acces ­
sories thereof (part of CPC 61111, part of CPC 
6113 and part of CPC 6121 )  For Modes 1 and 2 
In EU except in AT, FI, SI: Unbound for distribution of chemical products, and of precious metals (and stones). 
In AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. 
In AT, BG: Unbound for distribution of products for medical use such as medical and surgical devices, medical substances and 
objects for medical use. 
In HR: Unbound for tobacco products. 
In LT: The distribution of pyrotechnics is subject to licensing. Only the juridical persons established in the Union may obtain  a 
licence. 
In SE: Unbound for biocide products.  
(b) Other commission agents' services (CPC 621) 
B. Wholesale trade services 
(a) Wholesale trade services of motor vehicles, motor ­
cycles and snowmobiles and parts and accessories 
thereof (part of CPC 61111, part of CPC 6113 and 
part of CPC 6121 )  For Mode 1 
In AT, BG, FR, PL, RO: Unbound for distribution of tobacco and tobacco products. 
In AT, BG, CZ, FI, RO, SI, SK: Unbound for distribution of pharmaceuticals. 
In BE, BG, CY, DE, DK, EL,ES, FR, IE, IT, LU, MT, NL, PL, PT, SK, UK: For retailing services, unbound except for mail order.
EN  L 186/1026 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In BG, HU, PL: Unbound for commodity brokers' services. 
In BG, FI, PL, RO: Unbound for distribution of alcoholic beverages. 
In CY: Nationality condition for wholesale trade of pharmaceuticals.  
(b) Wholesale trade services of telecommunication 
terminal equipment (part of CPC 7542) 
(c) Other wholesale trade services (CPC 622 excluding 
wholesale trade services of energy products (24 )) In FR: For commission agents' services, unbound for traders and brokers working in 17 markets of national interest on fresh 
food products. Unbound for wholesale of pharmaceuticals. 
In IT: For wholesale trade services, state monopoly on tobacco. 
In MT: Unbound for commission agents' services. 
In SE: Unbound for retail sales of alcoholic beverages.  
C. Retailing services (25 ) 
Retailing services of motor vehicles, motorcycles 
and snowmobiles and parts and accessories 
thereof (CPC 61112, part of CPC 6113 and part 
of CPC 6121)  
Retailing services of telecommunication terminal 
equipment (part of CPC 7542)  
Food retailing services (CPC 631)  
Retailing services of other (non-energy) goods, except 
retail sales of pharmaceutical, medical and orthopaedic 
goods (26 ) (CPC 632 excluding CPC 63211 and 63297)
EN  12.6.2020 Official Journal of the European Union L 186/1027
 Sector or sub-sector  Description of reservations  
D. Franchising (CPC 8929)  
5. EDUCATIONAL SERVICES (only privately-funded 
services)  
A. Primary education services (CPC 921)  For Mode 1 
In BG, CY, FI, FR, HR, IT, MT, RO, SE, SI: Unbound. 
For Mode 2 
In CY, FI, HR, MT, RO, SE, SI: Unbound.  
B. Secondary education services (CPC 922)  For Mode 1 
In BG, CY, FI, FR, HR, IT, MT, RO, SE: Unbound. 
For Mode 2 
In CY, FI, MT, RO, SE: Unbound. 
For Modes 1 and 2 
In LV: Unbound for education services relating to technical and vocational secondary school-type education services for 
handicapped students (CPC 9224).  
C. Higher education services (CPC 923)  For Mode 1 
In AT, BG, CY, FI, MT, RO, SE: Unbound. 
In FR: Nationality condition applies. However, Viet Nam's nationals can have authorisation from competent authorities to 
establish and direct an education institution, and to teach. 
In IT: Nationality condition applies for service providers to be authorised to issue State recognised diplomas.
EN  L 186/1028 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
For Mode 2 
In AT, BG, CY, FI, MT, RO, SE: Unbound. 
For Modes 1 and 2 
In CZ, SK: Unbound for higher education services, except post-secondary technical and vocational education services (CPC 
92310).  
D. Adult education services (CPC 924)  For Modes 1 and 2 
In CY, FI, MT, RO, SE: Unbound. 
For Mode 1 
In AT: Unbound for adult education services by means of radio or television broadcasting.  
E. Other education services (CPC 929)  For Modes 1 and 2 
In AT, BE, BG, CY, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, UK: Unbound. 
For Mode 1: 
In HR: None for correspondence education or education via telecommunications.  
6. ENVIRONMENTAL SERVICES 
A. Waste water services (CPC 9401) (27 ) 
B. Solid/hazardous waste management, excluding 
cross-border transport of hazardous waste  For Mode 1 
In EU: Unbound, except for consulting services. 
For Mode 2 
None.
EN  12.6.2020 Official Journal of the European Union L 186/1029
 Sector or sub-sector  Description of reservations  
(a) Refuse disposal services (CPC 9402) 
(b) Sanitation and similar services (CPC 9403) 
C. Protection of ambient air and climate (CPC 
9404) (28 ) 
D. Remediation and clean-up of soil and waters 
(a) Treatment, remediation of contaminated/polluted 
soil and water (part of CPC 94060) (29 ) 
E. Noise and vibration abatement (CPC 9405) 
F. Protection of biodiversity and landscape 
(a) Nature and landscape protection services (part of 
CPC 9406) 
G. Other environmental and ancillary services (CPC 
94090)  
7. FINANCIAL SERVICES  
A. Insurance and insurance-related services  For Modes 1 and 2
EN  L 186/1030 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In AT, BE, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PL, PT, RO, SE, SI, SK, UK: Unbound for direct insurance services 
except for insurance of risks relating to: 
(a) Maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(b) goods in international transit. 
In AT: Promotional activity and intermediation on behalf of a subsidiary not established in the Union or of a branch not 
established in Austria (except for reinsurance and retrocession) are prohibited. Compulsory air insurance, except for insurance  of 
international commercial air transport, can be underwritten only by a subsidiary established in the Union or by a branch 
established in Austria. Higher premium tax is due for insurance contracts (except for contracts on reinsurance and retrocession ) 
which are written by a subsidiary not established in the Union or by a branch not established in Austria. Exception from the 
higher premium tax can be granted. 
In DK: Compulsory air transport insurance can be underwritten only by firms established in the Union. No persons or 
companies (including insurance companies) may, for business purposes in Denmark, assist in effecting direct insurance for 
persons resident in Denmark, for Danish ships or for property in Denmark, other than insurance companies licensed by Danish 
law or by Danish competent authorities. 
In DE: Compulsory air insurance policies can be underwritten only by a subsidiary established in the Union or by a branch 
established in Germany. If a foreign insurance company has established a branch in Germany, it may conclude insurance 
contracts in Germany relating to international transport only through the branch established in Germany. 
In FR: Insurance of risks relating to ground transport may be underwritten only by insurance firms established in the Union. 
In PL: Unbound for reinsurance, retrocession and insurance except for reinsurance, retrocession and insurance of goods in 
international trade.
EN  12.6.2020 Official Journal of the European Union L 186/1031
 Sector or sub-sector  Description of reservations  
In PT: Air and maritime transport insurance, covering goods, aircraft, hull and liability, can be underwritten only by firms 
established in the Union. Only persons or companies established in the Union may act as intermediaries for such insurance 
business in Portugal. 
In RO: Reinsurance on international market is allowed only if the reinsured risk cannot be placed on the domestic market. 
For Mode 1 
In AT, BE, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PT, RO, SE, SI, SK, UK: Unbound for direct insurance intermediation 
services except for insurance of risks relating to: 
(a) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(b) goods in international transit. 
In BG: Unbound for direct insurance, except for services supplied by foreign suppliers to foreign persons in the territory of 
Bulgaria. Transport insurance, covering goods, insurance of vehicles as such and liability insurance regarding risks located in  
Bulgaria may not be underwritten by foreign insurance companies directly. A foreign insurance company may conclude 
insurance contracts only through a branch in the Union. Unbound for deposit insurance and similar compensations 
schemes, as well as mandatory insurance schemes. 
In CY, LV, MT: Unbound for direct insurance services except for insurance of risks relating to: 
(a) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(b) goods in international transit.
EN  L 186/1032 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In LT: Unbound for direct insurance services except for insurance of risks relating to: 
(a) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(b) goods in international transit, except related to land transport where the risk is located in Lithuania. 
In LT, LV, PL, BU: Unbound for insurance intermediation. 
In FI: Only insurers having their head office in the Union or having their branch in Finland may offer direct insurance 
(including co-insurance) services. The supply of insurance broker services is subject to a permanent place of business in the 
Union. 
In HR: Unbound for direct insurance and direct insurance intermediation services, except 
(a) life insurance: for the supply of life insurance to foreign persons residing in Croatia; 
(b) non-life insurance: for the supply of non-life insurance to foreign persons residing in Croatia other than automobile liabi lity; 
and 
(c) marine, aviation, transport. 
In HU: The supply of direct insurance in the territory of Hungary by insurance companies not established in the Union is 
allowed only through a branch office registered in Hungary. 
In IT: Unbound for the actuarial profession. Transport insurance of goods, insurance of vehicles as such and liability insuranc e 
regarding risks located in Italy may be underwritten only by insurance companies established in the Union. This reservation 
does not apply to international transport involving imports into Italy.
EN  12.6.2020 Official Journal of the European Union L 186/1033
 Sector or sub-sector  Description of reservations  
In SE: The supply of direct insurance is allowed only through an insurance service supplier authorised in Sweden, provided that  
the foreign service supplier and the Swedish insurance company belong to the same group of companies or have an agreement 
of cooperation between them. 
In ES: For actuarial services, residency requirement and three-year relevant experience. 
For Mode 2 
In AT, BE, BG, CZ, CY, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound for intermediation. 
In BG: For direct insurance, Bulgarian natural and juridical persons, as well as foreign persons who conduct business activity in 
the territory of Bulgaria, can conclude insurance contracts only with suppliers which are licensed to conduct insurance activit y 
in Bulgaria with respect to their activity in Bulgaria. Insurance compensation resulting from these contracts shall be paid in 
Bulgaria. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance schemes. 
In HR: Unbound for direct insurance and direct insurance intermediation services, except 
(a) life insurance: for the ability of foreign persons residing in Croatia to obtain life insurance; 
(b) non-life insurance: 
(i) for the ability of foreign persons residing in Croatia to obtain non-life insurance other than automobile liability; 
(ii) non-life insurance: 
— personal or property risk insurance that is not available in Croatia;
EN  L 186/1034 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
— companies purchasing insurance abroad in connection with investment works abroad including the equipment for 
those works; 
— for ensuring the return of foreign loans (collateral insurance); 
— personal and property insurance of wholly -owned enterprises and joint ventures which perform an economic 
activity in a foreign country, if it is in accordance with the regulations of that country or it is required by its 
registration; 
— ships under construction and overhaul if it is stipulated by the contract concluded with the foreign client (buyer); 
and 
(c) marine, aviation, transport. 
In IT: Transport insurance of goods, insurance of vehicles as such and liability insurance regarding risks located in Italy may  be 
underwritten only by insurance companies established in the Union. This reservation does not apply to international transport 
involving imports into Italy.  
B. Banking and other financial services (excluding 
insurance)  For Mode 1 
In AT, BE, BG, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PL, PT, SE, SK, UK: Unbound except for provision of financial 
information and financial data processing and for advisory and other auxiliary services excluding intermediation. 
In AT, BE: Establishment is required for the provision of investment advisory services. 
In BG: Limitations and conditions relating to the use of telecommunications network may apply. 
In CY: Unbound, except for trading of transferable securities, for provision of financial information and financial data 
processing and for advisory and other auxiliary services excluding intermediation.
EN  12.6.2020 Official Journal of the European Union L 186/1035
 Sector or sub-sector  Description of reservations  
In EE: For acceptance of deposits, requirement of authorisation by the Estonian Financial Supervision Authority and registratio n 
under Estonian law as a joint-stock company, a subsidiary or a branch. 
In EE: The establishment of a specialised management company is required to perform the activities of management of 
investment funds, and only firms having their registered office in the Union can act as depositories of the assets of investmen t 
funds. 
In HR: Unbound except for lending, financial leasing, payment and money transmission services, guarantees and commitments, 
money broking, provision and transfer of financial information and advisory and other auxiliary financial services, excluding 
intermediation. 
In IE: The provision of investment services or investment advice requires either (a) authorisation in Ireland, which normally 
requires that the entity be incorporated or be a partnership or a sole trader, in each case with a head/registered office in Ir eland 
(authorisation may not be required in certain cases, e.g. where a Viet Nam's service supplier has no commercial presence in 
Ireland and the service is not provided for private individuals), or (b) authorisation in another Member State of the Union in 
accordance with the Union directive on investment and services. 
In IT: Unbound for  " promotori di servizi finanziari " (financial salesmen). 
In LT: The establishment of a specialised management company is required to perform the activities of management of unit 
trusts and investment companies, and only firms having their registered office in the Union can act as depositories of the asse ts 
of investment funds. 
In LT: Commercial presence is required for pension fund management. 
In LV: Unbound except for participation in issue of all kinds of securities, for provision of financial information and financi al 
data processing and for advisory and other auxiliary services excluding intermediation. 
In MT: Unbound except for acceptance of deposits, for lending of all types, for provision of financial information and financia l 
data
EN  L 186/1036 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
processing and for advisory and other auxiliary services excluding intermediation. 
In PL: For the provision and transfer of financial information, and financial data processing and related software, requirement  to 
use the public telecommunications network, or the network of other authorised operator. 
In RO: Unbound for financial leasing, for trading of money market instruments, foreign exchange, derivative products, exchange 
rate and interest rate instruments, transferable securities and other negotiable instruments and financial assets, for particip ation 
in issue of all kinds of securities, for asset management and for settlement and clearing services for financial assets. Paymen ts 
and money transmission services are allowed only through a bank established in Romania. 
In SI: 
(a) Participation in issue of Treasury bonds, pension fund management: Unbound. 
(b) All other sub-sectors, except participation in issue of Treasury bonds, pension fund management, provision and transfer of 
financial information and advisory and other auxiliary financial services: Unbound except accepting credits (borrowing of all 
types), and accepting guarantees and commitments from foreign credit institutions by domestic legal entities and sole 
proprietors. Foreign persons can offer foreign securities only through domestic banks and stock broking company. Members 
of the Slovenian Stock Exchange must be incorporated in Slovenia or be branches of foreign investment firms or banks. 
For Mode 2 
In BG: Limitations and conditions relating to the use of telecommunications network may apply. 
In PL: For the provision and transfer of financial information, and financial data processing and related software, requirement  to 
use the public telecommunications network, or the network of other authorised operator.
EN  12.6.2020 Official Journal of the European Union L 186/1037
 Sector or sub-sector  Description of reservations  
8. HEALTH SERVICES AND SOCIAL SERVICES (only 
privately-funded services)  
A. Hospital services (CPC 9311) 
C. Residential health facilities other than hospital 
services (CPC 93193)  For Mode 1 
In AT, BE, BG, DE, CY, CZ, DK, EE, EL, ES, FI, FR, HR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.  
D. Social services (CPC 933)  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LU, MT, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
In BE: Unbound except for convalescent and rest houses and old people's homes. 
In CZ: Unbound.  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering (CPC 641, CPC 642 
and CPC 643) excluding catering in air transport 
services  For Mode 1 
In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound except for catering.  
In HR: Unbound. 
For Mode 2 
None.
EN  L 186/1038 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
B. Travel agencies and tour operators services 
(including tour managers) (CPC 7471)  For Mode 1 
In BG, HU: Unbound. 
In CY: Nationality condition. Foreign service providers have to be represented by a resident Travel Office. 
For Mode 2 
None.  
C. Tourist guides services (CPC 7472)  For Mode 1 
In BG, CY, CZ, HU, IT, LT, MT, PL, SI, SK: Unbound. 
For Mode 2 
None.  
10. RECREATIONAL, CULTURAL AND SPORTING 
SERVICES (other than audio-visual services)  
A. Entertainment services (including theatre, live 
bands, circus and discotheque services) (CPC 9619)  For Mode 1 
In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SI, SK, UK: Unbound. 
For Mode 2 
In CY, CZ, FI, HR, MT, PL, RO, SI, SK: Unbound. 
In BG: Unbound, except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191); services 
provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192); and ancillary theatrical 
services (CPC 96193).
EN  12.6.2020 Official Journal of the European Union L 186/1039
 Sector or sub-sector  Description of reservations  
In EE: Unbound for other entertainment services (CPC 96199) except for cinema theatre services. 
In LT, LV: Unbound except for cinema theatre operation services (part of CPC 96199).  
B. News and press agencies services (CPC 962)  For Mode 1 
In BG, CY, CZ, EE, HU, LT, MT, RO, PL, SI, SK: Unbound. 
For Mode 2 
In BG, CY, CZ, HU, LT, MT, PL, RO, SI, SK: Unbound.  
C. Libraries, archives museums and other cultural 
services (CPC 963)  For Mode 1 
In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.  
D. Sporting services (CPC 9641)  For Modes 1 and 2 
In AT: Unbound for ski school services and mountain guide services. 
In BG, CZ, HR, LV, MT, PL, RO, SK: Unbound. 
For Mode 1 
In CY, EE: Unbound.
EN  L 186/1040 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
E. Recreation park and beach services (CPC 96491)  For Modes 1 and 2 
None.  
11. TRANSPORT SERVICES  
A. Maritime transport 
(a) International passenger transportation (CPC 7211 
less national cabotage transport (30 )) 
(b) International freight transportation (CPC 7212 less 
national cabotage transport (31 )) For Modes 1 and 2: 
None.  
B. Rail transport 
(a) Passenger transportation (CPC 7111) 
(b) Freight transportation (CPC 7112)  For Mode 1 
In EU: Unbound. 
For Mode 2: 
None  
C. Road transport 
(a) Passenger transportation (CPC 7121 and CPC 
7122) 
(b) Freight transportation (CPC 7123, excluding trans ­
portation of postal and courier items on own 
account (32 )) For Mode 1 
In EU: Unbound. 
For Mode 2 
None.
EN  12.6.2020 Official Journal of the European Union L 186/1041
 Sector or sub-sector  Description of reservations  
D. Pipeline transport of goods other than fuel (33 ) 
(CPC 7139)  For Mode 1: 
In EU: Unbound. 
For Mode 2: 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LV, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound.  
12. SERVICES AUXILIARY TO TRANSPORT (34 ) 
A. Services auxiliary to maritime transport 
(a) Maritime cargo handling services 
(b) Storage and warehousing services (part of CPC 
742) 
(c) Customs clearance services 
(d) Container station and depot Services 
(e) Maritime agency services 
(f) Maritime freight forwarding services 
(g) Rental of vessels with crew (CPC 7213) 
(h) Pushing and towing services (CPC 7214)  For Mode 1: 
In EU: Unbound* for maritime cargo handling services and for pushing and towing services. 
SE: None except for pushing/towing and rental of vessels with crew where SE has limitations on cabotage and flag. 
In AT, BG, CY, CZ, DE, EE, HU, LT, MT, PL, RO, SI, SK: Unbound for rental of vessels with crew. 
In HR: Unbound except for freight transport agency services. 
For Mode 2: 
None.
EN  L 186/1042 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(i) Supporting services for maritime transport (part of 
CPC 745) 
(j) Other supporting and auxiliary services (part of 
CPC 749)  
B. Services auxiliary to rail transport 
(a) Cargo-handling services (part of CPC 741) 
(b) Storage and warehouse services (part of CPC 742) 
(c) Freight transport agency services (part of CPC 748) 
(d) Pushing and towing services (CPC 7113) 
(e) Supporting services for rail transport services (CPC 
743) 
(f) Other supporting and auxiliary services (part of 
CPC 749)  For Mode 1 
In EU: Unbound for pushing and towing services. 
In CZ: Unbound for direct branching (incorporation is required). 
In HR: Unbound, except for freight transport agency services. 
For Mode 2 
None.  
C. Services auxiliary to road transport 
(a) Cargo-handling services (part of CPC 741) 
(b) Storage and warehouse services (part of CPC 742) 
(c) Freight transport agency services (part of CPC 748) 
(d) Rental of commercial road vehicles with operators 
(CPC 7124) 
(e) Supporting services for road transport (CPC 744) For Mode 1 
In AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound for rental of commercial road vehicles with operators. 
In HR: Unbound except for freight transport agency services and supporting services for road transport that are subject to 
permit.
EN  12.6.2020 Official Journal of the European Union L 186/1043
 Sector or sub-sector  Description of reservations  
(f) Other supporting and auxiliary services (part of 
CPC 749)  In CZ: Unbound for direct branching (incorporation is required). 
For Mode 2 
None.  
D. Services auxiliary to air transport services  
(a) Ground-handling services (including catering 
services)  For Mode 1 
In EU: Unbound except for catering. 
For Mode 2 
In BG, CY, CZ, HU, MT, PL, RO, SI, SK: Unbound.  
(b) Storage and warehouse services (part of CPC 742)  For Modes 1 and 2 
None  
(c) Freight transport agency services (part of CPC 748)  For Modes 1 and 2 
None.
EN  L 186/1044 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(d) Rental of aircraft with crew (CPC 734)  For Modes 1 and 2: 
EU: Aircraft used by an air carrier of the Union have to be registered in the Member State of the Union licensing the air carri er 
or, if the licensing Member State so allows, elsewhere in the Union. To be registered, aircraft may be required to be owned 
either by natural persons meeting specific nationality criteria or by juridical persons meeting specific criteria regarding 
ownership of capital and control. By exception, aircraft registered in Viet Nam may be leased by a Vietnamese air carrier to 
an air carrier of the Union in specific circumstances for the air carrier of the Union's exceptional needs, seasonal capacity n eeds, 
or needs to overcome operational difficulties, which cannot reasonably be satisfied through leasing aircraft registered within the 
Union, and subject to obtaining the approval of a limited duration from the Member State of the Union licensing the air carrier  
of the Union.  
(e) Sales and marketing 
(f) Computer reservations systems  For Modes 1 and 2 
EU: Where air carriers of the Union are not accorded equivalent treatment (35 ) to that provided in the European Union by CRS 
services suppliers in Viet Nam, or where CRS services suppliers of the Union are not accorded equivalent treatment to that 
provided in the Union by air carriers in Viet Nam, measures may be taken to accord equivalent treatment, respectively, to the 
air carriers of Viet Nam by the CRS services suppliers in the Union, or to the CRS services suppliers of Viet Nam by the air 
carriers in the Union.  
E. Services auxiliary to pipeline transport of goods 
other than fuel (36 ) 
(a) Storage and warehouse services of goods other 
than fuel transported by pipelines (part of CPC 
742)  For Mode 1: 
In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None.  
13. OTHER TRANSPORT SERVICES  
Provision of combined transport services  All Member States except in AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: None, without prejudice to the 
limitations inscribed in this List of Commitments affecting any given mode of transport. 
In AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1045
 Sector or sub-sector  Description of reservations  
14. ENERGY SERVICES  
A. Services Incidental to Mining (CPC 883) (37 ) For Modes 1 and 2 
None.  
B. Pipeline Transportation of fuels (CPC 7131)  For Mode 1: 
EU: Unbound. 
For Mode 2: 
In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
C. Storage and warehouse services of fuels transported 
through pipelines (part of CPC 742)  For Mode 1: 
In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound. 
For Mode 2 
None.  
D. Wholesale trade services of solid, liquid and 
gaseous fuels and related products (CPC 62271) 
and wholesale trade services of electricity, steam 
and hot water  For Mode 1: 
In EU: Unbound for wholesale trade services of electricity, steam and hot water. 
For Mode 2 
None.
EN  L 186/1046 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
E. Retailing services of motor fuel (CPC 613)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) and retailing services of electricity, 
(non-bottled) gas, steam and hot water  For Mode 1: 
In EU: Unbound for retailing services of electricity, (non-bottled) gas, steam and hot water. 
In BE, BG, CY, CZ, DE, DK, EL, ES, FR, IE, IT, LU, MT, NL, PL, PT, SK, UK: For Retail sales of fuel oil, bottled gas, coal and 
wood, unbound except for mail order (none for mail order). 
For Mode 2 
None.  
G. Services incidental to energy distribution (CPC 
887)  For Mode 1: 
In EU: Unbound, except for consultancy services (none for consultancy services). 
For Mode 2 
None.
EN  12.6.2020 Official Journal of the European Union L 186/1047
 Sector or sub-sector  Description of reservations  
15. OTHER SERVICES NOT INCLUDED ELSEWHERE  
(a) Washing, cleaning and dyeing services (CPC 9701)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.  
(b) Hairdressing services (CPC 97021)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.  
(c) Cosmetic treatment, manicuring and pedicuring 
services (CPC 97022)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.  
(d) Other beauty treatment services n.e.c (CPC 97029)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.
EN  L 186/1048 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(e) Spa services and non therapeutical massages, to the 
extent that they are provided as relaxation physical 
well-being services and not for medical or rehabili ­
tation purposes (38 ) (CPC ver. 1.0 97230)  For Mode 1: 
In EU: Unbound. 
For Mode 2 
None.  
(g) Telecommunications connection services (CPC 
7543)  For Modes 1 and 2 
None.  
(1 ) The Bulgarian property law recognises the following limited property rights: right to use, right to build, right to raise a s uperstructure and servitudes. 
(2 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(3 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(4 ) According to the Law on Commercial Companies, a branch established in Slovenia is not considered a juridical person, but as r egards its operation, its treatment is equal to that of a subsidiary, which is 
in line with Article XXVIII paragraph (g) of the GATS. 
(5 ) It includes legal advisory services, legal representational services, legal arbitration and conciliation/mediation services, and legal documentation and certification services. Provision of legal services is only 
authorised in respect of public international law, Union law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other 
services, is subject to licensing requirements and procedures applicable in the Member States of the Union. For lawyers providi ng legal services in respect of public international law and foreign law, these 
licensing requirements and procedures may take,  inter alia , the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtaine d), insurance 
requirements, simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitu de test and a legal or professional domicile in the host country. Legal 
services in respect of Union law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar i n a Member State of the Union acting personally, and legal services in respect 
of the law of a Member State of the Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the Bar in 
the relevant Member State of the Union might therefore be necessary for representation before courts and other competent author ities in the Union since it involves practice of Union and national 
procedural law. However, in some Member States of the Union, foreign lawyers not fully admitted to the Bar are allowed to repre sent in civil proceedings a party being a national of or belonging to the 
State in which the lawyer is entitled to practice. 
(6 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.(a) Legal  Services. 
(7 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication requirements and procedures applicable in the Member States of the 
Union. As a general rule, this activity is reserved to pharmacists. In some Member States of the Union, only the supply of pres cription drugs is reserved to pharmacists. 
(8 ) Part of CPC 85201, which is to be found under 1.A.(h) Medical and Dental services. 
(9 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(10 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under l. F.(l) 1. to 1. F.(l) 4. Maintenance and repair services of office machinery and 
equipment including computers (CPC 845) are to be found under 1.B. Computer and Related Services. 
(11 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F. p). 
(12 ) " Handling " refers to activities such as clearance, sorting, transport and delivery. 
(13 ) " Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(14 ) E.g. letters, postcards.
EN  12.6.2020 Official Journal of the European Union L 186/1049
 (15 ) Books and catalogues are included hereunder. 
(16 ) Journals, newspapers, and periodicals. 
(17 ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, 
possibility of changing the destination and addressee in transit, and confirmation of receipt. 
(18 ) Provision of means, including the supply of  ad hoc  premises as well as transportation by a third party, allowing self-delivery by mutual exchange of postal items between users s ubscribing to this service.  
"Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(19 ) " Items of correspondence " means a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the sender on the item itself or on its 
wrapping. Books, catalogues, newspapers and periodicals are not regarded as items of correspondence. 
(20 ) Transportation of postal and courier items on own account by any land mode. 
(21 ) Transportation of mail on own account by air. 
(22 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer and Related services. 
(23 ) Broadcasting is defined as the uninterrupted chain of transmission via wired or wireless means (regardless of the location of  the originating transmission) required for the reception or display of aural or 
visual programme signals by all or any part of the public, but does not cover contribution links between operators. 
(24 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 14.D. 
(25 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.(l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 14.E. and 14.F. 
(26 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.(k). 
(27 ) Corresponds to sewage services. 
(28 ) Corresponds to cleaning services of exhaust gases. 
(29 ) Corresponds to parts of nature and landscape protection services. 
(30 ) Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, thi s schedule does not include national cabotage transport, which is assumed to 
cover transportation of passengers or goods between a port or point located in a Member State of the Union and another port or point located in the same Member State, including on its continental 
shelf as provided in the UN Convention on the Law of the Sea, and traffic originating and terminating in the same port or point  located in a Member State of the Union. 
(31 ) Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, thi s schedule does not include national cabotage transport, which is assumed to 
cover transportation of passengers or goods between a port or point located in a Member State of the Union and another port or point located in the same Member State, including on its continental 
shelf as provided in the UN Convention on the Law of the Sea, and traffic originating and terminating in the same port or point  located in a Member State of the Union. 
(32 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 2.A. Postal and Courier Services. 
(33 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 14.B. 
(34 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .(l) 1 to 1.F.(l) 4. 
(35 ) " Equivalent treatment " implies non-discriminatory treatment of air carriers of the European Union and CRS services suppliers of the Union. 
(36 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 14.C. 
(37 ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on- land site preparation, on-land rig installation, drilling, drilling bits services, casing 
and tubular services, mud engineering and supply, solids control, fishing and downhole special operations, wellsite geology and  drilling control, core taking, well testing, wireline services, supply and 
operation of completion fluids (brines) supply and installation of completion devices, cementing (pressure pumping), stimulatio n services (fracturing, acidising and pressure pumping), workover and well 
repair services and plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION AND RELATED ENGINEERING SERVICES. 
(38 ) Therapeutical massages and thermal cure services are to be found under 1.A.(h) Medical and Dental services, 1.A.(j) 2. Servic es provided by Nurses, Physiotherapists and Paramedical Personnel, and Health 
Services (8.A and 8.C).
 Appendix 8-A-2  
SPECIFIC COMMITMENTS ON LIBERALISATION OF INVESTMENTS  
1. The list of commitments specified in this Appendix indicates the economic activities liberalised pursuant to 
Article 8.7 (Schedule of Specific Commitments) and, by means of reservations, the market access, national 
treatment and performance requirements limitations that apply to enterprises and investors of Viet Nam in those 
activities. This list of commitments is composed of the following elements:  
(a) the first column indicates the sector or sub-sector in which the commitment is undertaken by the Union, and the 
scope of liberalisation to which the reservations apply; and  
(b) the second column describes the applicable reservations.  
2. For greater certainty and without prejudice to paragraph 3 of Article 8.5 (National Treatment), reservations and 
commitments pursuant to Article 8.4 (Market Access), Article 8.5 (National Treatment) and Article 8.8 (Performance 
Requirements) included in this Appendix with respect to establishment shall continue to apply to enterprises and 
investors of Viet Nam after they have been established in the territory of the Union.  
3. The Union does not undertake any commitments on market access, national treatment or performance requirements 
in sectors or sub-sectors covered by this Agreement and not mentioned in the Schedules specified in this Appendix.  
4. The list of commitments specified in this Appendix does not include measures relating to qualification requirements 
and procedures, technical standards and licensing requirements and procedures when they do not constitute a 
market access or a national treatment limitation within the meaning of Articles 8.4 (Market Access) and 8.5 
(National Treatment). Those measures, such as the need to obtain a licence, universal service obligations, the 
need to obtain recognition of qualifications in regulated sectors, the need to pass specific examinations, including 
language examinations, and the non-discriminatory requirement that certain activities may not be carried out in 
environmentally protected zones or areas of particular historic and artistic interest, even if not listed in this 
Appendix, apply in any case to enterprises and investors of Viet Nam.  
5. In accordance with paragraph 6 of Article 8.1 (Objectives and Scope), the list of commitments specified in this 
Appendix does not include measures concerning subsidies granted by a Party.  
6. Notwithstanding Article 8.4 (Market Access), non-discriminatory requirements as regards the type of legal form of an 
enterprise do not need to be specified in the list of commitments on liberalisation of investments of this Appendix 
in order to be maintained or adopted by the Union.  
7. The rights and obligations arising from the list of commitments specified in this Appendix shall have no direct effect 
and confer no rights directly on natural or juridical persons.  
8. When the Union maintains a reservation which requires that a service supplier be a citizen, national, permanent 
resident or resident of its territory as a condition to the performance of an economic activity, including services, in 
its territory, this reservation, as specified in the list of commitments in Appendix 8-A-3 (Specific Commitments in 
conformity with Section D (Temporary Presence of Natural Persons for Business Purposes) of Chapter 8 (Liberali ­
sation of Investment, Trade in Services and Electronic Commerce)) shall operate as a reservation with respect to the 
commitments on liberalisation of investments taken in this Appendix in conformity with Article 8.7 (Schedule of 
Specific Commitments), to the extent applicable.  
9. The Union takes commitments differentiated by its Member States, where applicable.  
10. For greater certainty, for the Union, the obligation to grant national treatment does not entail the requirement to 
extend to natural or juridical persons of Viet Nam the treatment granted in a Member State to the nationals and 
juridical persons of another Member State pursuant to the Treaty on the Functioning of the European Union, or to 
any measure adopted pursuant to that Treaty, including their implementation in the Member States. Such national 
treatment is granted only to juridical persons of Viet Nam established in accordance with the law of another Member 
State and having their registered office, central administration or principal place of business in that Member State, 
including those juridical persons established within the Union which are owned or controlled by nationals of Viet 
Nam.EN  L 186/1050 Official Journal of the European Union 12.6.2020
 EN  12.6.2020 Official Journal of the European Union L 186/1051
 List of Specific Commitments on Liberalisation of Investments  
Sector or sub-sector  Description of reservations  
ALL SECTORS  Real estate 
All Member States except AT, BG, CY, CZ, DK, EE, EL, FI, HR, HU, IE, IT, LT, LV, MT, PL, RO, SI, SK: None 
In AT: For the acquisition, purchase as well as rent or lease of real estate by foreign natural persons and juridical persons i s 
required an authorisation by the competent regional authorities ( Länder ) which will consider whether important economic, social or 
cultural interests are affected or not. 
In BG: Foreign natural and juridical persons (incl. through a branch) cannot acquire ownership of land. Bulgarian juridical per sons 
with foreign participation cannot acquire ownership of agricultural land. 
Foreign juridical persons and foreign citizens with permanent residence abroad can acquire ownership of buildings and limited 
property rights (1 ) of real estate subject to the permission of the Ministry of Finance. The permission requirement does not apply to 
persons who have made investments in Bulgaria. 
Foreign citizens with permanent residence abroad, foreign juridical persons and companies in which foreign participation ensure s a 
majority in adopting decisions or blocks the adoption of decisions, can acquire real estate property rights in specific geograp hic 
regions designated by the Council of Ministers subject to permission. 
In CY: Unbound. 
In CZ: Agricultural and forest land can be acquired by foreign natural and juridical persons with permanent residence in Czechi a. 
Specific rules apply to the agricultural and forest land in the state ownership. 
In DK: Limitations apply on real estate purchase by non-resident physical and legal entities. Limitations also apply on agricul tural 
estate purchased by foreign physical and legal entities. 
In EE: Unbound for the acquisition of agricultural and forest land (2 )
EN  L 186/1052 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In EL: According to Law No. 1892/90, permission from the Minister of Defence is needed for a citizen to acquire land in areas 
near borders. According to administrative practices, permission is easily granted for direct investment. 
In FI (Åland Islands): Restrictions apply on the right for natural persons who do not enjoy regional citizenship in Åland, and for 
juridical persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of th e 
islands. Restrictions also apply on the right of establishment and the right to provide services by natural persons who do not enjoy 
regional citizenship in Åland, or by any juridical person, without permission by the competent authorities of the Åland Islands . 
In HR: Unbound in relation to acquisition of real estate by services suppliers not established and incorporated in Croatia. 
Acquisition of real estate necessary for the supply of services by companies established and incorporated in Croatia as legal 
persons is allowed. Acquisition of real estate necessary for the supply of services by branches requires the approval of the Mi nistry 
of Justice. Agricultural land can be acquired by foreign juridical or natural persons. 
In HU: Limitations apply on acquisition of land and real estate by foreign investors (3 ). 
In IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or 
foreign companies or foreign nationals. Where such land is for industrial use (other than agricultural industry), this requirem ent is 
waived subject to certification to this effect from the Minister for Enterprise, Trade and Employment. This law does not apply to 
land within the boundaries of cities and towns. 
In IT: The purchase of real estate by foreign natural and juridical persons is subject to a condition of reciprocity. 
In LT: Unbound for acquisition of land (4 ). 
In LV: Unbound in relation to acquisition of land; land lease not exceeding 99 years permitted. 
In MT: The requirements of Maltese legislation and regulations regarding acquisition of real property continue to apply. 
In PL: The acquisition of real estate, direct and indirect, by foreigners requires a permit. Purchase or otherwise acquisition by a 
foreigner of shares, as well as any other act in law concerning shares of a company the seat of which is in Poland and which is  the 
owner or a perpetual user of a property located in the territory of Poland requires a permit. A permit is issued through an 
administrative decision by a minister competent in internal affairs, with the consent of the Minister of National Defence, and in the 
case of agricultural real estate, also with the consent of the Minister of Agriculture and Rural Development.
EN  12.6.2020 Official Journal of the European Union L 186/1053
 Sector or sub-sector  Description of reservations  
In RO: Natural persons not having Romanian citizenship and residence in Romania, as well as legal persons not having Romanian 
nationality and their headquarters in Romania, cannot acquire ownership over any kind of land plots, through  inter vivos  acts. 
In SI: Juridical persons, established in Slovenia with foreign capital participation, may acquire real estate in the territory of Slovenia. 
Branches (5 ) established in Slovenia by foreign persons may only acquire real estate, except land, necessary for the conduct of the 
economic activities for which they are established. 
In SK: Limitations apply on real estate acquisition by foreign physical and legal entities. Foreign entities may acquire real p roperty 
through establishment of Slovak legal entities or participation in joint ventures. The acquisition of land is unbound.  
ALL SECTORS  Managing directors and auditors 
In AT: Managing directors of branches of juridical persons have to be resident in Austria. Natural persons within a juridical p erson 
or a branch responsible for the observance of the Austrian Trade Act must have a domicile in Austria. 
In FI: A foreigner carrying on trade as a private entrepreneur needs a trade permit and has to be permanently resident in the 
Union. For all sectors, except telecommunications services, nationality conditions and residency requirements apply for the 
managing director of a limited company. For telecommunications services, permanent residency for the managing director. 
In FR: The managing director of an industrial, commercial or artisanal activity, if not a holder of a residency permit, needs a  
specific authorisation. 
In RO: The majority of the commercial companies' auditors and their deputies shall be Romanian citizens. 
In SE: The managing director of a juridical person or a branch shall reside in Sweden.  
ALL SECTORS  Public utilities 
In EU: Economic activities considered as public utilities at a national or local level may be subject to public monopolies or t o 
exclusive rights granted to private operators (6 ) (7 ).
EN  L 186/1054 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
ALL SECTORS  Types of establishment 
In EU: Treatment accorded to subsidiaries (of Viet Nam's companies) formed in accordance with the law of the Member States of 
the Union and having their registered office, central administration or principal place of business within the Union is not ext ended 
to branches or agencies established in the Member States of the Union by Viet Nam's companies (8 ). However, this does not 
prevent a Member State from extending this treatment to branches or agencies established in another Member State by a third- 
country company or firm, as regards their operation in the first Member State's territory, unless such extension is explicitly 
prohibited by Union law. 
In BG: The establishment of branches is subject to authorisation. 
In BG and PL: The scope of operations of a representative office may only encompass advertising and promotion of the foreign 
parent company represented by the office. 
In EE: At least half of the members of the management board shall have their residence in the Union. 
In FI: A Vietnamese person carrying on trade as a partner in a Finnish limited or general partnership needs a trade permit and has 
to be permanently resident in the Union. For all sectors except telecommunications services, nationality and residency are requ ired 
for at least half of the ordinary and deputy members of the board of directors; however exemptions may be granted to certain 
companies. For telecommunications services, permanent residency is required for half of the founders and half of the members of  
the board of directors. If the founder is a juridical person, that juridical person is also subject to a residency requirement.  If a 
Vietnamese organisation intends to carry on business or trade by establishing a branch in Finland, a trade permit is required. A 
permission to act as a founder of a limited company is required for a Vietnamese organisation or a natural person who is not a 
citizen of the Union. 
In IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorisation to  pursue 
the activities. 
In PL: With the exception of financial services, unbound for branches. Vietnamese investors can undertake and conduct economic 
activity only in the form of a general partnership, limited joint-stock partnership, limited liability company, and joint-stock  
company (in the case of legal services only in the form of registered partnership and limited partnership). 
In RO: The sole administrator or the chairman of the board of administration as well as half of the total number of administrat ors 
of the commercial companies shall be Romanian citizens unless otherwise stipulated in the company contract or its statutes. The  
majority of the commercial companies' auditors and their deputies shall be Romanian citizens.
EN  12.6.2020 Official Journal of the European Union L 186/1055
 Sector or sub-sector  Description of reservations  
In SE: A Vietnamese company, which has not established a legal entity in Sweden or is conducting its business through a 
commercial agent, shall conduct its commercial operations through a branch, registered in Sweden, with independent management 
and separate accounts. The managing director, and the vice-managing director if appointed, of the branch must reside in the 
European Economic Area (EEA). A natural person not resident in the EEA, who conducts commercial operations in Sweden, shall 
appoint and register a resident representative responsible for the operations in Sweden. Separate accounts shall be kept for th e 
operations in Sweden. The competent authority may in individual cases grant exemptions from the branch and residency 
requirements. Building projects with duration of less than a year - conducted by a company located or a natural person 
residing outside the EEA - are exempted from the requirements of establishing a branch or appointing a resident representative.  
For limited liability companies and co-operative economic associations, at least 50 % of the members of the board of directors,  at 
least 50 % of the deputy board members, the managing director, the vice-managing director, and at least one of the persons 
authorised to sign for the company, if any, must reside within the EEA. The competent authority may grant exemptions from this 
requirement. If none of the company's/society's representatives reside in Sweden, the board must appoint and register a person 
resident in Sweden, who has been authorised to receive servings on behalf of the company/society. 
Corresponding conditions prevail for establishment of all other types of legal entities. 
In SK: a Vietnamese natural person whose name is to be registered in the Commercial Register as a person authorised to act on 
behalf of the entrepreneur is required to submit residence permit for Slovakia.  
ALL SECTORS  Investment 
In BG: In enterprises where the public (State or municipal) share in the equity capital exceeds 30 %, the transfer of these sha res to 
third parties needs authorisation. Certain economic activities related to the exploitation or use of State or public property a re 
subject to concessions granted under the provisions of the Concessions Act. Foreign investors cannot participate in privatisati on. 
Foreign investors and Bulgarian juridical persons with controlling Vietnamese participation require permission for (a) prospect ing, 
development or extraction of natural resources from the territorial seas, the continental shelf or the exclusive economic zone and 
(b) acquisition of a controlling equity interests in companies engaged in any of the activities specified under point (a). 
In DK: The establishment of branches by foreign companies outside the Union depends on whether the relevant country has agreed 
in an international agreement. Retail planning in Denmark is regulated by the Planning Act and has criteria for size and locati on of 
stores for retail business. Regulations of size and location are only based on environmental matters. Therefore foreign busines s of 
retail does not need a special authorisation or permit before investment in Demark. 
In ES: The investment in Spain by foreign governments and foreign public entities (9 ), directly or through companies or other 
entities controlled directly or indirectly by foreign governments, needs prior authorisation by the government.
EN  L 186/1056 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In FR: Foreign purchases exceeding 33,33 % of the shares of capital or voting rights in existing French enterprises, or that le ad to 
controlling French companies, which, even if only occasionally, are part of the exercise of public authority or pertains to one  of the 
following domains are subject to prior approval from the Minister for the Economy: 
(a) Activities likely to jeopardise public order, public safety or national defence interests 
(b) Research in, and production or marketing of, arms, munitions, or explosive powders or substances. 
The approval granted may have special conditions attached to it. 
Foreign participation in newly privatised companies may be limited to a variable amount, determined by the government of France  
on a case by case basis, of the equity offered to the public. For establishing in certain commercial, industrial or artisanal a ctivities, a 
specific authorisation is needed if the managing director is not a holder of a permanent residence permit. 
In FI: Acquisition of shares by Vietnamese owners giving more than one third of the voting rights of a major Finnish company or  a 
major business undertaking (with more than 1 000 employees, with a turnover exceeding EUR 168 million or with a balance sheet 
total (10 ) exceeding EUR 168 million) is subject to confirmation by the Finnish authorities. This confirmation may be denied only if 
an important national interest would be jeopardised. These limitations do not apply to telecommunications services. 
In HU: Vietnamese participation in newly privatised companies is unbound. 
In IT: Exclusive rights may be granted to or maintained in respect of newly-privatised companies. Voting rights in newly privat ised 
companies may be restricted in some cases. For a period of five years from the date of entry into force of this Agreement, the 
acquisition of large equity stakes of companies operating in the fields of defence, transport services, telecommunications and energy 
may be subject to the approval of the competent authorities.  
ALL SECTORS  Geographical zones 
In FI: In the Åland Islands, limitations on the right of establishment by natural persons who do not enjoy regional citizenship  in 
Åland or by any juridical person without permission by the competent authorities of the Åland Islands.
EN  12.6.2020 Official Journal of the European Union L 186/1057
 Sector or sub-sector  Description of reservations  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting (ISIC rev 3.1: 011, 012, 
013, 014, 015) excluding advisory and 
consultancy services (11 ) In AT, HR, HU, MT, RO, SI: Unbound for agricultural activities. 
In FR: the establishment of agricultural enterprises by Vietnamese nationals and the acquisition of vineyards by Vietnamese 
investors are subject to authorisation. 
In IE: establishment by Vietnamese residents in flour milling activities is subject to authorisation. 
In SE: only Sami people may own and exercise reindeer husbandry.  
B. Forestry and logging (ISIC rev 3.1: 020) 
excluding advisory and consultancy services (12 ) In BG: unbound for logging activities.  
2. FISHING AND AQUACULTURE (ISIC rev.3.1: 
0501, 0502) excluding advisory and 
consultancy services (13 ) Unbound.  
3. MINING AND QUARRYING (14 ) 
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10) 
B. Extraction of crude petroleum and natural 
gas (16 ) (ISIC rev 3.1: 1110) 
C. Mining of metal ores (ISIC rev 3.1: 13) 
D. Other mining and quarrying (ISIC rev 3.1: 14)  In EU: unbound for juridical persons controlled (15 ) by natural or juridical persons of a non-Union country which accounts for 
more than 5 % of the Union's oil or natural gas imports. Unbound for direct branching (incorporation is required). Unbound for 
extraction of crude petroleum and natural gas.  
4. MANUFACTURING (17 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 15)  None.
EN  L 186/1058 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
B. Manufacture of tobacco products (ISIC rev 3.1: 
16)  None.  
C. Manufacture of textiles (ISIC rev 3.1: 17)  None.  
D. Manufacture of wearing apparel; dressing and 
dyeing of fur (ISIC rev 3.1: 18)  None.  
E. Tanning and dressing of leather; manufacture of 
luggage, handbags, saddlery, harness and 
footwear (ISIC rev 3.1: 19)  None.  
F. Manufacture of wood and of products of wood 
and cork, except furniture; manufacture of 
articles of straw and plaiting materials (ISIC 
rev 3.1: 20)  None.  
G. Manufacture of paper and paper products (ISIC 
rev 3.1: 21)  None.  
H. Publishing, printing and reproduction of 
recorded media (18 ) (ISIC rev 3.1: 22, 
excluding publishing and printing on a fee or 
contract basis (19 )) In HR: residence requirement applies. 
In IT: nationality condition for owner of publishing and printing company applies.  
I. Manufacture of coke oven products (ISIC rev 
3.1: 231)  None.  
J. Manufacture of refined petroleum products (20 ) 
(ISIC rev 3.1: 232)  In EU: unbound for juridical persons controlled by natural or juridical persons of a non-Union country which accounts for more 
than 5 % of the Union's oil or natural gas imports. Unbound for direct branching (incorporation is required).  
K. Manufacture of chemicals and chemical 
products other than explosives (ISIC rev 3.1: 
24 excluding manufacturing of explosives)  None.  
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None.
EN  12.6.2020 Official Journal of the European Union L 186/1059
 Sector or sub-sector  Description of reservations  
M. Manufacture of other non-metallic mineral 
products (ISIC rev 3.1: 26)  None.  
N. Manufacture of basic metals (ISIC rev 3.1: 27)  None.  
O. Manufacture of fabricated metal products, 
except machinery and equipment (ISIC rev 
3.1: 28)  None.  
P. Manufacture of machinery  
(a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None.  
(b) Manufacture of special purpose machinery 
other than weapons and munitions (ISIC rev 
3.1: 2921, 2922, 2923, 2924, 2925, 2926, 
2929)  None.  
(c) Manufacture of domestic appliances n.e.c. (ISIC 
rev 3.1: 293)  None.  
(d) Manufacture of office, accounting and 
computing machinery (ISIC rev 3.1: 30)  None.  
(e) Manufacture of electrical machinery and 
apparatus n.e.c. (ISIC rev 3.1: 31)  None.  
(f) Manufacture of radio, television and communi ­
cation equipment and apparatus (ISIC rev 3.1: 
32)  None.  
Q. Manufacture of medical, precision and optical 
instruments, watches and clocks (ISIC rev 3.1: 
33)  None.
EN  L 186/1060 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
R. Manufacture of motor vehicles, trailers and 
semi-trailers (ISIC rev 3.1: 34)  None.  
S. Manufacture of other (non-military) transport 
equipment (ISIC rev 3.1: 35 excluding manu ­
facturing of warships, warplanes and other 
transport equipment for military use)  None.  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None.  
U. Recycling (ISIC rev 3.1: 37)  None.  
5. PRODUCTION; TRANSMISSION AND 
DISTRIBUTION ON OWN ACCOUNT OF 
ELECTRICITY, GAS, STEAM AND HOT 
WATER (21 ) (excluding Nuclear Based Electricity 
Generation)  
A. Production of electricity; transmission and 
distribution of electricity on own account 
(part of ISIC rev 3.1: 4010)  In EU: Unbound.  
B. Manufacture of gas; distribution of gaseous 
fuels through mains on own account (part of 
ISIC rev 3.1: 4020) (22 ) In EU: Unbound.  
C. Production of steam and hot water; distribution 
of steam and hot water on own account (part 
of ISIC rev 3.1: 4030) (23 ) In EU: Unbound for juridical persons controlled (24 ) by natural or juridical persons of a non-Union country which accounts for 
more than 5 % of the Union's oil or natural gas imports. Unbound for direct branching (incorporation is required).  
6. BUSINESS SERVICES  
A. Professional services
EN  12.6.2020 Official Journal of the European Union L 186/1061
 Sector or sub-sector  Description of reservations  
(a) Legal services (CPC 861) (25 ) excluding legal 
advisory and legal documentations and certifi ­
cation services provided by legal professionals 
entrusted with public functions, such as 
notaries,  " huissiers de justice " or other  " officiers 
publics et ministériels ". In AT: Vietnamese lawyers' (who must be fully qualified in Viet Nam) equity participation and shares in the operating results o f any 
law firm may not exceed 25 %. They may not have decisive influence in decision making. 
In BE: Quotas apply for representation before the  " Cour de cassation " in non-criminal cases. 
In CY: Full admission to the Bar, required for the provision of legal services, is subject to a nationality condition, coupled with a 
residency requirement. Only advocates enrolled in the Bar may be partners or shareholders or members of the Board of Directors 
in a law company in Cyprus. 
In DK: Only lawyers with a Danish licence to practise and law firms registered in Denmark may own shares in a Danish law firm. 
Only lawyers with a Danish licence to practise may sit on the board or be part of the management of a Danish law firm. 
Requirement of a Danish legal examination in order to obtain a Danish licence. 
In FR: Lawyers' access to the profession of  "avocat auprès de la Cour de Cassation " and "avocat auprès du Conseil d'Etat " is subject to 
quotas. Some types of legal form ( "association d'avocats " and "société en participation d'avocat ") are reserved to lawyers fully admitted to 
the Bar in France. In a law firm providing services in respect of French or Union law, at least 75 % of the partners holding 75  % of 
the shares shall be lawyers fully admitted to the Bar in France. 
In HR: Representation of parties before courts can be practised only by the members of the Bar Council of Croatia ( "odvjetnici "). 
Citizenship requirement for membership in the Bar Council. 
In HU: Commercial presence should take the form of partnership with a Hungarian barrister ( "ügyvéd ") or a barrister's office 
("ügyvédi iroda "), or a representative office. 
In LT: Full admission to the Bar, required for the practice of domestic (Union and Member State) law, is subject to a nationali ty 
condition. 
In PL: While other types of legal form are available for Union lawyers, foreign lawyers only have access to the legal forms of 
general partnership, limited joint-stock partnership and limited partnership.  
(b) 1. Accounting and bookkeeping services (CPC 
86212 other than  " auditing services ", CPC 
86213, CPC 86219 and CPC 86220)  In AT: Vietnamese accountants' (who must be authorised according to the law of Viet Nam) equity participation and shares in the  
operating results of any Austrian legal entity may not exceed 25 %, if they are not members of the Austrian Professional Body. 
In CY: Access is subject to an economic needs test. Main criteria: the employment situation in the sub-sector.
EN  L 186/1062 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(b) 2. Auditing services (CPC 86211 and 86212 
other than accounting services)  In AT: Vietnamese auditors' (who must be authorised according to the law of Viet Nam) equity participation and shares in the 
operating results of any Austrian legal entity may not exceed 25 %, if they are not members of the Austrian Professional Body. 
In CY: Special licence is granted to third country auditors, subject to certain conditions. 
In CZ: Only auditors approved in Czechia may perform auditing services. In legal entities the majority of voting shares must 
belong to the auditors approved in Czechia. The majority of persons in a statutory body must be of the auditors approved in 
Czechia. 
In DK: In order to enter into partnerships with Danish authorised accountants, foreign accountants have to obtain permission fr om 
the Danish Commerce and Companies Agency. 
In ES: Nationality condition for statutory auditors and for administrators, directors and partners of companies other than thos e 
covered by Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual 
accounts and consolidated accounts ( "the 8th Company Law Directive "). 
In FI: Residency requirement for at least one of the auditors of a Finnish liability company. 
In HR: None, except that auditing can be performed only by legal persons. 
In LT: Not less than 75 % of shares should belong to auditors or auditing companies of the Union. 
In LV: In a commercial company of sworn auditors more than 50 % of the voting capital shares shall be owned by sworn auditors 
or commercial companies of sworn auditors of the Union. 
In PL: Nationality condition. 
In SE: Only auditors approved in Sweden may perform statutory auditing services in certain legal entities, including in all lim ited 
companies, as well as of physical persons. Only auditors approved in Sweden, and registered public accounting firms, may be 
shareholders or form partnerships in companies which practise qualified auditing (for official purposes). Residency within the EEA 
or Switzerland is required for approval. The titles of  " approved auditor " and  " authorised auditor " may only be used by auditors 
approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not 
certified or approved accountants must be resident within the EEA, unless the Government or a Government authority appointed 
by the Government in a separate case allows otherwise.
EN  12.6.2020 Official Journal of the European Union L 186/1063
 Sector or sub-sector  Description of reservations  
Statutory audit in listed companies and companies exceeding certain thresholds concerning turnover, total assets and number of 
employees must be performed by public auditors authorised in Sweden. Residency within the EEA or Switzerland is required for 
authorisation or approval. Only auditors approved in Sweden, and registered public accounting firms, may be shareholders or for m 
partnerships in companies which practise qualified auditing (for official purposes). The titles of  "approved auditor " and "authorised 
auditor " may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and 
certain other enterprises who are not authorised or approved accountants must be resident within the EEA. The competent 
authority may grant exemptions from this requirement. 
In SK: At least 60 % of capital share or voting rights are reserved to nationals.  
(c) Taxation advisory services (CPC 863) (26 ) In AT: Vietnamese tax advisors' (who must be authorised according to the law of Viet Nam) equity participation and shares in t he 
operating results of any Austrian legal entity may not exceed 25 %. This limitation applies only to non-members of the Austrian  
Professional Body. 
In CY: Access is subject to an economic needs test. Main criteria: the employment situation in the sub-sector. 
In CZ, SK: Taxation services may be provided by natural persons who are registered in the list of the Chamber of Tax Consultant s 
or in the Chamber of Auditors.  
(d) Architectural services and 
(e) Urban planning and landscape architectural 
services 
(CPC 8671 and CPC 8674)  In BG: For projects of national or regional significance, Vietnamese investors have to act in partnership with or, as subcontra ctors 
of, local investors. 
In FR: Provision through SEL ( anonyme, à responsabilité limitée  or  en commandite par actions ) or SCP only. 
In CY: Nationality condition. 
In LV: For architectural services, in order to receive a licence enabling to engage in business activity with full range of leg al 
responsibility and rights to sign a project, practice of 3 years in Latvia in the field of projecting and university degree is required. 
In SK: Membership in relevant chamber is obligatory; membership in relevant foreign institutions may be recognised. Residency 
requirement, however exceptions might be considered.  
(f) Engineering services and 
(g) Integrated engineering services 
(CPC 8672 and CPC 8673)  In BG: For projects of national or regional significance, Vietnamese investors have to act in partnership with or, as subcontra ctors 
of, local investors. 
In CY: Nationality condition.
EN  L 186/1064 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(h) Medical (including psychologists) and dental 
services (CPC 9312 and part of CPC 85201)  In CY, EE, FI, MT: Unbound. 
In AT: Unbound except for dental services and for psychologists and psychotherapists, and none for dental services and for 
psychologists and psychotherapists. 
In BG, LT: The supply of service is subject to authorisation which is based on a health services plan established in function o f 
needs, taking into account population and existing medical and dental services. 
In CZ: Access is restricted to natural persons only. Authorisation by the Ministry of Health required for foreign natural perso ns. 
In DE: An economic needs test applies when medical doctors and dentists are authorised to treat members of public insurance 
schemes. Main criteria: shortage of doctors and dentists in the given region. 
In FR: While other types of legal form are available for investors of the Union, Vietnamese investors only have access to the l egal 
forms of  " société d' exercice liberal " and  " société civile professionnelle ". 
In HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. 
In LV: Economic needs test applies. Main criteria: shortage of doctors and dentists in the given region. 
In SI: Unbound for social medicine, sanitary, epidemiological, medical/ecological services; the supply of blood, blood preparat ions 
and transplants; and autopsy. 
In SK: Authorisation by the competent authorities (Ministry of Health or Self-Governing Regions) is required. 
In UK: Establishment for doctors under the National Health Service is subject to medical manpower planning.  
(i) Veterinary services (CPC 932)  In AT, CY, EE, MT, SI: Unbound. 
In BG: Economic needs test applies. Main criteria: population and density of existing business. 
In CZ: Access is restricted to natural persons only. Authorisation by veterinary administration is required. 
In HU: Economic needs test applies. Main criteria: labour market conditions in the sector. 
In FR: Provision through  " société d'exercice libérale " or " société civile professionnelle " only. 
In PL: Foreign persons may apply for permission to practise.
EN  12.6.2020 Official Journal of the European Union L 186/1065
 Sector or sub-sector  Description of reservations  
(j) 1. Midwives services (part of CPC 93191)  In BG, CY, CZ, FI, HU, MT, SI, SK: Unbound. 
In FR: While other types of legal form are available for investors of the Union, Vietnamese investors only have access to the l egal 
forms of  " société d'exercice liberal " and  " société civile professionnelle ". 
In HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. 
In LT: An economic needs test may be applied. Main criteria: employment situation in the sub-sector.  
(j) 2. Services provided by nurses, physiotherapists 
and paramedical personnel (part of CPC 
93191)  In AT: Foreign investors are only allowed in the following activities: nurses, physiotherapists, occupational therapists, logot hera ­
pists, dieticians and nutricians. 
In BG, MT: Unbound. 
In CZ: Access is restricted to natural persons only. Authorisation by the competent authority is required for foreign natural 
persons. 
In ES, CY: Unbound. 
In FI and SI: Unbound for physiotherapists and paramedical personnel. 
In FR: While other types of legal form are available for investors of the Union, Vietnamese investors only have access to the l egal 
forms of  " société d'exercice liberal " and  " société civile professionnelle ". 
In HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. 
In LT: An economic needs test may be applied. Main criteria: employment situation in the sub-sector. 
In LV: An economic needs test for foreign physiotherapists and paramedical personnel. Main criteria: employment situation in th e 
given region.  
(k) Retail sales of pharmaceuticals and retail 
sales of medical and orthopaedical goods 
(CPC 63211) and other services supplied 
by pharmacists (27 ) In AT, BG, CY, FI, MT, PL, RO, SE, SI: Unbound. 
In BE, DK, EE, ES, FR, IT, HR, HU, IE, LV, PT, SK: Authorisation is subject to an economic needs test. Main criteria: populatio n and 
geographical density of existing pharmacies. 
In DE, only natural persons are permitted to provide retail services of pharmaceuticals and specific medical goods to the publi c. 
Persons who have not passed the German pharmacy exam may only obtain a licence to take over a pharmacy which has already 
existed during the preceding three years. Nationals of non-EEA countries cannot obtain a licence to establish a pharmacy.
EN  L 186/1066 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
B. Computer and related services (CPC 84)  None.  
C. Research and development services  
(a) R&D services on natural sciences (CPC 851)  In EU: For publicly funded R&D services, exclusive rights and/or authorisations can only be granted to nationals of Member Sta tes 
of the Union and to juridical persons of the Union having their headquarters in the Union.  
(b) R&D services on social sciences and 
humanities (CPC 852 excluding psycho ­
logists services) (28 ) None.  
(c) Interdisciplinary R&D services (CPC 853)  In EU: For publicly funded R&D services, exclusive rights and/or authorisations can only be granted to nationals of Member Sta tes 
of the Union and to juridical persons of the Union having their headquarters in the Union.  
D. Real estate services (29 ) 
(a) Involving own or leased property (CPC 821)  None, except DK: The title of  " real estate agent " may only be used by people who have been admitted to the real estate agent 
register. Section 25(2) of the Act on the sale of real estate lays down the requirements for who can be admitted to the registe r. 
Amongst others, the Act requires that the applicant is a Danish resident or resident of the Union, the European Economic Area 
(EEA) or Switzerland. Furthermore some requirements to the applicants' theoretical insight and practical knowledge must be 
considered as laid down by the Danish Authority of Enterprise and Construction guidelines. The Act on the sale of real estate 
is only applicable when dealing with Danish consumers. Other legislation concerning the access for foreigners to buy/sell prope rty 
in Denmark can be applicable, e.g. residency requirements.
EN  12.6.2020 Official Journal of the European Union L 186/1067
 Sector or sub-sector  Description of reservations  
(b) On a fee or contract basis (CPC 822)  None, except in CY. 
In CY: Nationality condition.  
E. Rental/leasing services without operators  
(a) Relating to ships (CPC 83103)  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LU, LT, LV, MT, NL, PL, PT, RO, SE SI,, SK, UK: Unbound for the  
establishment of a registered company for the purpose of operating with a fleet under the national flag of the State of estab ­
lishment. 
In LT: Ships must be owned by Lithuanian natural persons or companies established in Lithuania. 
In SE: To fly the Swedish flag, proof of dominating Swedish operating influence must be shown in case of foreign ownership 
interests in ships. Dominating Swedish operating influence means that the operation of the ship is located in Sweden and that t he 
ship also has a proportionally large share of either Swedish ownership or ownership of persons in another EEA country. Other 
foreign ships may under certain conditions be granted exemptions from this rule where they are rented/leased by Swedish legal 
persons through bareboat charter contracts.  
(b) Relating to aircraft (CPC 83104)  In EU: Aircraft used by an air carrier of the Union have to be registered in the Member State of the Union licensing the carri er or 
elsewhere in the Union. The aircraft must be owned either by natural persons meeting specific nationality criteria or by juridi cal 
persons meeting specific criteria regarding ownership of capital and control (including nationality of directors). Waivers can be 
granted for short term lease contracts or under exceptional circumstances.  
(c) Relating to other transport equipment (CPC 
83101, CPC 83102 and CPC 83105)  None, except in SE. 
In SE: Suppliers of rental or leasing services of cars and certain off-road vehicles ( "terrängmotorfordon ") without a driver, rented or 
leased for a period of less than one year, are obliged to appoint someone to be responsible for ensuring, inter alia, that the business 
is conducted in accordance with applicable rules and regulations and that the road traffic safety rules are followed. The respo nsible 
person must reside in Sweden.  
(d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and 
CPC 83109)  None.  
(e) Relating to personal and household goods 
(CPC 832)  None, except: 
In BE, FR: Unbound for CPC 83202.
EN  L 186/1068 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(f) Telecommunications equipment rental (CPC 
7541)  None.  
F. Other business services  
(a) Advertising (CPC 871)  None.  
(b) Market research and opinion polling (CPC 
864)  None.  
(c) Management consulting services (CPC 865)  None.  
(d) Services related to management consulting 
(CPC 866)  In HU: Unbound for arbitration and conciliation services (CPC 86602).  
(e) Technical testing and analysis services (CPC 
8676)  None, except in CZ, SK: No direct branching (incorporation is required) and CY: 
In CY for chemists and biologists: Nationality condition.  
(f) Advisory and consulting services incidental 
to agriculture, hunting and forestry (part of 
CPC 881)  None.  
(g) Advisory and consulting services relating to 
fishing (part of CPC 882)  None.  
(h) Advisory and consulting services incidental 
to manufacturing (part of CPC 884 and 
part of CPC 885)  None.  
(i) Placement and supply services of personnel  
(i) 1. Executive search (CPC 87201)  In BG, CY, CZ, DE, EE, FI, HR, LT, LV, MT, PL, PT, RO, SI, SK: Unbound. 
In ES: State monopoly applies.
EN  12.6.2020 Official Journal of the European Union L 186/1069
 Sector or sub-sector  Description of reservations  
(i) 2. Placement services (CPC 87202)  In AT, BG, CY, CZ, EE, FI, HR, LT, LV, MT, PL, PT, RO, SK: Unbound. 
In BE, ES, FR and IT: State monopoly applies. 
In DE: Authorisation is subject to an economic needs test. Main criteria: situation and development of the labour market.  
(i) 3. Supply services of office support personnel 
(CPC 87203)  In AT, BG, CY, CZ, DE, EE, FI, HR, LT, LV, MT, PL, PT, RO, SI, SK: Unbound. 
In IT: State monopoly applies.  
(i) 4. Model agency services (part of CPC 87209)  None.  
(i) 5. Supply services of domestic help personnel, 
other commercial or industrial workers, 
nursing and other personnel (CPCs 87204, 
87205, 87206, 87209)  In all Member States except HU: Unbound. 
In HU: None.  
(j) 1. Investigation services (CPC 87301)  In BE, BG, CY, CZ, DE, EE, EL, ES, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SI, SK: Unbound.  
(j) 2. Security services (CPC 87302, CPC 87303, 
CPC 87304 and CPC 87305)  In BG, CY, CZ, EE, FI, LT, LV, MT, PL, RO, SI, SK: Licence may be granted only to nationals and to national registered organ ­
isations. 
In CZ, HR: Unbound. 
In DK: Nationality and residency requirements for members of the board apply. Unbound for the supply of airport guard services.  
In ES: Access is subject to prior authorisation. In granting the authorisation, the Council of Ministers takes into account con ditions 
such as competence, professional integrity and independence, adequacy of the protection provided for the security of the popu ­
lation and the public order. Nationality condition for specialised personnel.  
(k) Related scientific and technical consulting 
services (CPC 8675)  In FR: Foreign investors are required to have a specific authorisation for exploration and prospection services.
EN  L 186/1070 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(l) 1. Maintenance and repair of vessels (part of 
CPC 8868)  None.  
(l) 2. Maintenance and repair of rail transport 
equipment (part of CPC 8868)  In LV: State monopoly applies. 
In SE: An economic needs test applies when an investor intends to establish its own terminal infrastructure facilities. Main cr iteria: 
space and capacity constraints.  
(l) 3. Maintenance and repair of motor vehicles, 
motorcycles, snowmobiles and road 
transport equipment (CPC 6112, CPC 
6122, part of CPC 8867 and part of CPC 
8868)  In SE: An economic needs test applies when an investor intends to establish its own terminal infrastructure facilities. Main cr iteria: 
space and capacity constraints.  
(l) 4. Maintenance and repair of aircraft and parts 
thereof (part of CPC 8868)  None.  
(l) 5. Maintenance and repair services of metal 
products, of (non-office) machinery, of 
(non-transport and non-office) equipment 
and of personal and household goods (30 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 
8862, CPC 8864, CPC 8865 and CPC 8866)  None.  
(m) Building-cleaning services (CPC 874)  None.  
(n) Photographic services (CPC 875)  None.  
(o) Packaging services (CPC 876)  None.  
(p) Printing and publishing (CPC 88442)  In HR: Residency requirements for publisher and editorial board. 
In LT, LV: Establishment rights in the publishing sector are granted only to nationally incorporated juridical persons (no bran ches). 
In PL: Nationality requirement for the editor-in-chief of newspapers and journals.
EN  12.6.2020 Official Journal of the European Union L 186/1071
 Sector or sub-sector  Description of reservations  
(q) Convention services (part of CPC 87909)  None.  
(r) 1. Translation and interpretation services (CPC 
87905)  In BG, HU, SK: Unbound for official translation and interpretation. 
In DK: Unbound. 
In HR: Unbound for the translation and interpretation services for/before Croatian courts 
In PL: Unbound for the supply of sworn interpretation services.  
(r) 2. Interior design and other specialty design 
services (CPC 87907)  None.  
(r) 3. Collection agency services (CPC 87902)  In CZ: Unbound. 
In DK: Debt collection agency services are regulated by the act on debt collection, cf. consolidated act no. 1018 of 19 Septemb er 
2014. The act contains a number of requirements for debt collection services in Denmark. Among other matters the act sets up 
rules for the authorisation of debt collector services, approval of staff who personally contact debtors, debt collection and 
revocation of authorisation. 
In IT, PT: Nationality condition for investors applies.  
(r) 4. Credit reporting services (CPC 87901)  In BE: For consumer credit databanks, a nationality condition for investors. 
In IT, PT: A nationality condition for investors.  
(r) 5. Duplicating services (CPC 87904) (31 ) None.  
(r) 6. Telecommunications consulting services (CPC 
7544)  None.  
(r) 7. Telephone answering services (CPC 87903)  None.
EN  L 186/1072 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
7. COMMUNICATION SERVICES  
A. Postal and courier services (Services relating 
to the handling of postal items (32 ) according 
to the following list of sub-sectors, whether 
for domestic or foreign destinations: 
(i) handling of addressed written communi ­
cations on any kind of physical 
medium (33 ), including hybrid mail 
service and direct mail; 
(ii) handling of addressed parcels and pack ­
ages (34 ); 
(iii) handling of addressed press prod ­
ucts (35 ); 
(iv) handling of items referred to in (i) to 
(iii) above as registered or insured mail; 
(v) express delivery services (36 ) for items 
referred to in (i) to (iii) above; 
(vi) handling of non-addressed items; and 
(vii) document exchange (37 ). 
Sub-sectors (i), (iv) and (v) are however 
excluded when they fall into the scope 
of the services which may be reserved 
for items of correspondence the price of 
which is less than five times the public 
basic tariff, provided that they weigh 
less than 100 grams (38 ), and for the 
registered mail service used in the 
course of judicial or administrative 
procedures.)  None.
EN  12.6.2020 Official Journal of the European Union L 186/1073
 Sector or sub-sector  Description of reservations  
(part of CPC 751, part of CPC 71235 (39 ) and part 
of CPC 73210 (40 )) 
B. Telecommunications services 
These services do not cover the economic 
activity consisting of the provision of 
content which requires telecommunications 
services for its transport.  
(a) All services consisting of the transmission 
and reception of signals by any electrom ­
agnetic means (41 ), excluding broadcasting (42 ) None.  
8. CONSTRUCTION AND RELATED ENGIN ­
EERING SERVICES (CPC 511, CPC 512, 
CPC 513, CPC 514, CPC 515, CPC 516, 
CPC 517 and CPC 518)  None, except CY: 
In CY: Specific conditions apply and authorisation is required for third country nationals.  
9. DISTRIBUTION SERVICES (excluding 
distribution of arms, munitions, explosives 
and other war material) 
All sub-sectors mentioned below  In AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices, and of toxic substances. Fo r the 
distribution of pharmaceutical products and tobacco products, exclusive rights and/or authorisations can only be granted to 
nationals of the Member States of the Union and to juridical persons of the Union having their headquarters in the Union. 
In FI: Unbound for distribution of alcoholic beverages and pharmaceutical products. 
In HR: Unbound for distribution of tobacco products.  
A. Commission agents' services  
(a) Commission agents' services of motor 
vehicles, motorcycles and snowmobiles and 
parts and accessories thereof (part of CPC 
61111, part of CPC 6113 and part of CPC 
6121)  None.
EN  L 186/1074 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(b) Other commission agents' services (CPC 621)  None.  
B. Wholesale trade services  
(a) Wholesale trade services of motor vehicles, 
motorcycles and snowmobiles and parts 
and accessories thereof (part of CPC 61111, 
part of CPC 6113 and part of CPC 6121)  None.  
(b) Wholesale trade services of telecommuni ­
cation terminal equipment (part of CPC 
7542)  None.  
(c) Other wholesale trade services (CPC 622 
excluding wholesale trade services of energy 
products (43 )) In FR, IT: State monopoly applies on tobacco. 
In FR: Authorisation of wholesale pharmacies is subject to an economic needs test. Main criteria: population and geographical 
density of existing pharmacies.  
C. Retailing services (44 ) 
Retailing services of motor vehicles, motor ­
cycles and snowmobiles and parts and acces ­
sories thereof (CPC 61112, part of CPC 6113 
and part of CPC 6121) 
Retailing services of telecommunication 
terminal equipment (part of CPC 7542) 
Food retailing services (CPC 631) 
Retailing services of other (non-energy) 
goods, except retail sales of pharmaceutical, 
medical and orthopaedic goods (45 ) (CPC 632 
excluding CPC 63211 and 63297)  In ES, FR, IT: State monopoly applies on tobacco. 
In BE, BG, DK, FR, IT, MT and PT: Authorisation for department stores (in the case of FR only for large stores) is subject to a n 
economic needs test. Main criteria: number of and impact on existing stores, population density, geographic spread, impact on 
traffic conditions and creation of new employment. 
In IE, SE: Unbound for the retail sale of alcoholic beverages.
EN  12.6.2020 Official Journal of the European Union L 186/1075
 Sector or sub-sector  Description of reservations  
D. Franchising (CPC 8929)  None.  
10. EDUCATIONAL SERVICES (only privately 
funded services)  
A. Primary education services (CPC 921) 
B. Secondary education services (CPC 922) 
C. Higher education services (CPC 923) 
D. Adult education services (CPC 924)  In EU: Participation of private operators in the education network is subject to concession. 
In AT: Unbound for higher education services and for adult schools by means of radio or television broadcasting. 
In BG: The supply of primary and/or secondary education services by foreign natural persons and associations, and for the suppl y 
of higher education services is unbound. 
In CZ, SK: Nationality condition for the majority of members of the board. The supply of higher education services except for 
post-secondary technical and vocational education services (CPC 92310) is unbound. 
In CY, FI, MT, RO, SE: Unbound. 
In EL: Nationality condition for the majority of members of the board in primary and secondary schools. Unbound for higher 
education institutions granting recognised State diplomas. 
In ES, IT: Economic needs test for establishing private universities authorised to issue recognised diplomas or degrees. The re levant 
procedure involves an advice of the Parliament. Main criteria: population and density of existing establishments. 
In HR: Unbound for Primary Education Services (CPC 921). For Secondary Education Services: None for legal persons. 
In HU, SK: The number of schools being established may be limited by local authorities (or in the case of high schools and othe r 
higher education institutions by central authorities) in charge of granting licences. 
In LV: Unbound for the supply of education services relating to technical and vocational secondary school-type education servic es 
for handicapped students (CPC 9224). 
In SI: Unbound for primary schools. Nationality condition for the majority of members of the board in secondary and high 
schools.
EN  L 186/1076 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
E. Other education services (CPC 929)  In AT, BE, BG, CY, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, UK: Unbound. 
In CZ, SK: Participation of private operators in the education network is subject to concession. Nationality condition for the 
majority of members of the board.  
11. ENVIRONMENTAL SERVICES 
A. Waste water services (CPC 9401) (46 ) 
B. Solid/hazardous waste management, excluding 
cross-border transport of hazardous waste 
(a) Refuse disposal services (CPC 9402) 
(b) Sanitation and similar services (CPC 9403) 
C. Protection of ambient air and climate (CPC 
9404) (47 ) 
D. Remediation and clean up of soil and waters 
(a) Treatment, remediation of contaminated/ 
polluted soil and water (part of CPC 9406) (48 ) 
E. Noise and vibration abatement (CPC 9405) 
F. Protection of biodiversity and landscape 
(a) Nature and landscape protection services (part 
of CPC 9406) 
G. Other environmental and ancillary services (CPC 
9409)  None.
EN  12.6.2020 Official Journal of the European Union L 186/1077
 Sector or sub-sector  Description of reservations  
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  In AT: The licence for branch offices of Vietnamese insurers shall be denied if the insurer in Viet Nam does not have a legal form 
corresponding or comparable to a joint stock company or a mutual insurance association. 
In BG, ES: Before establishing a branch or agency in Bulgaria or Spain to provide certain classes of insurance, a Vietnamese in surer 
must have been authorised to operate in the same classes of insurance in Viet Nam for at least five years. 
In EL: The right of establishment does not cover the creation of representative offices or other permanent presence of insuranc e 
companies, except where such offices are established as agencies, branches or head offices. 
In ES: Residency requirement for the actuarial profession (or alternatively two years of experience) 
In FI: At least one half of the promoters and members of the board of directors and the supervisory board of an insurance 
company shall have their place of residence in the Union, unless the competent authorities have granted an exemption. Vietnames e 
insurers cannot get a licence in Finland as a branch to carry on statutory pension insurance. 
In IT: The authorisation of the establishment of branches is ultimately subject to the evaluation of supervisory authorities. 
In BG, PL: Local incorporation (no branches) required for insurance intermediaries. 
In PT: In order to establish a branch in Portugal, Vietnamese insurance companies need to demonstrate prior operational 
experience of at least five years. Direct branching is not permitted for insurance intermediation, which is reserved to 
companies formed in accordance with the law of a Member State of the Union. 
In SK: Vietnamese nationals may establish an insurance company in the form of a joint stock company or may conduct insurance 
business through their subsidiaries with registered office in Slovakia (no branches). 
In SI: Foreign investors cannot participate in insurance companies under privatisation. Membership of the mutual insurance 
institution is limited to companies established in Slovenia (no branches) and domestic natural persons. For providing consultan cy 
and claim settlement services, incorporation is required as a legal entity (no branches). 
In SE: Insurance broking undertakings not incorporated in Sweden may be established only through a branch.
EN  L 186/1078 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
B. Banking and other financial services (excluding 
insurance)  In EU: Only firms having their registered office in the Union can act as depositories of the assets of investment funds. The 
establishment of a specialised management company, having its head office and registered office in the same Member State of the  
Union, is required to perform the activities of management of unit trusts and investment companies. 
In BG: Pension insurance shall be implemented through participation in incorporated pension insurance companies (no branches). 
Permanent residency in Bulgaria is required for the chairperson of the management board and the chairperson of the board of 
directors. 
In CY: Only members (brokers) of the Cyprus Stock Exchange can undertake business pertaining to securities brokerage in Cyprus.  
A brokerage firm may only be registered as a member of the Cyprus Stock Exchange if it has been established and registered in 
accordance with the Companies Law of Cyprus (no branches). 
In HR: None, except for settlement and clearing services where the Central Depositary Agency (CDA) is the sole supplier in Croa tia. 
Access to the services of the CDA will be granted to non-residents on a non-discriminatory basis. 
In HU: Branches of Vietnamese institutions are not allowed to provide asset management services for private pension funds or 
management of venture capital. The board of a financial institution should include at least two members, who are Hungarian 
citizens, residents in the meaning of the relevant foreign exchange regulations and have permanent residency in Hungary for at 
least one year. 
In IE: In the case of collective investment schemes constituted as unit trusts and variable capital companies (other than under ­
takings for collective investment in transferable securities, UCITS), the trustee/depository and management company is required  to 
be incorporated in Ireland or in another Member State of the Union (no branches). In the case of an investment limited 
partnership, at least one general partner must be incorporated in Ireland. To become a member of a stock exchange in 
Ireland, an entity must either (a) be authorised in Ireland, which requires that it be incorporated or be a partnership, with a  
head/registered office in Ireland, or (b) be authorised in another Member State of the Union in accordance with the Union direc tive 
on investment and services. 
In IT: In order to be authorised to manage the securities settlement system with an establishment in Italy, a company is requir ed to 
be incorporated in Italy (no branches). In order to be authorised to manage central securities depository services with an 
establishment in Italy, companies are required to be incorporated in Italy (no branches). In the case of collective investment 
schemes other than UCITS harmonised under the legislations of the Union, the trustee/ depository is required to be incorporated  in 
Italy or in another Member State of the Union and established through a branch in Italy. Management companies of UCITS not 
harmonised under the legislations of the Union are also required to be incorporated in Italy (no branches). Only banks, insuran ce 
companies, investment firms, and companies managing UCITS harmonised under the legislations of the Union, having their legal 
head office in the Union, as well as UCITS incorporated in Italy may carry out activity of pension fund resources management. I n 
providing the activity of door-to-door selling, intermediaries must utilise authorised financial salesmen resident within the t erritory 
of a Member State of the Union. Representative offices of foreign intermediaries cannot carry out activities aimed at providing  
investment services.
EN  12.6.2020 Official Journal of the European Union L 186/1079
 Sector or sub-sector  Description of reservations  
In LT: For the purpose of asset management, incorporation as a specialised management company is required (no branches). Only 
firms having their registered office in Lithuania can act as the depositories of the assets. At least one head of a bank's admi nis ­
tration must speak the Lithuanian language and permanently reside in Lithuania. 
In PT: Pension fund management may be provided only by companies incorporated in Portugal and specialised for that purpose 
and by insurance companies established in Portugal and authorised to take up life insurance business or by entities authorised for 
pension fund management in other Member States of the Union (unbound for direct branching from non-Union countries). 
In RO: Branches of foreign institutions are not allowed to provide asset management services. 
In SK: Investment services in Slovakia can be provided by banks, investment companies, investment funds and security dealers 
which have legal form of joint-stock company with equity capital according to the law (no branches). 
In SI: Unbound for participation in banks under privatisation and for private pension funds (non-compulsory pension funds). 
In SE: A founder of a savings bank shall be a natural person resident in the Union.  
13. HEALTH SERVICES AND SOCIAL SERVICES 
(only privately funded services)  
A. Hospital services (CPC 9311) 
B. Ambulance services (CPC 93192) 
C. Residential health facilities other than hospital 
services (CPC 93193) 
D. Social services (CPC 933)  In EU: Participation of private operators in the health and social network is subject to concession. An economic needs test may  
apply. Main criteria: number of and impact on existing establishments, transport infrastructure, population density, geographic  
spread, and creation of new employment. 
In AT, SI: Unbound for ambulance services. 
In BG: Unbound for hospital services, for ambulance services and for residential health facilities other than hospital services . 
In CY, CZ, FI, MT, SE, SK: Unbound. 
In HU: Unbound for social services.
EN  L 186/1080 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
In PL: Unbound for ambulance services, for residential health facilities other than hospital services, and for social services.  
In BE, UK: Unbound for ambulance services, for residential health facilities other than hospital services, and for social servi ces other 
than convalescent and rest houses and old people's homes. 
In HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber. 
In DE: Unbound for social services other than convalescent and rest houses and old people's homes. Rescue services and  "qualified 
ambulance services " might be reserved for non-profit operators. The number of ICT services providers may be limited to guarantee 
interoperability, compatibility and necessary safety standards.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering (CPC 641, CPC 
642 and CPC 643) excluding catering in air 
transport services  In BG: Incorporation is required (no branches). 
In IT: An economic needs test applies to bars, cafes and restaurants. Main criteria: population and density of existing establi sh ­
ments. 
In HR: Location in the protected areas of particular historic and artistic interest and within national or landscape parks is s ubject to 
approval by the Government of Croatia which can be denied.  
B. Travel agencies and tour operators services 
(including tour managers) (CPC 7471)  In BG: Unbound for direct branching (incorporation is required). 
In CY: Nationality condition. Foreign service providers have to be represented by a resident Travel Office. 
In PT: Requirement of constitution of a commercial company having its corporate base in Portugal (unbound for branches). 
In CZ: Economic needs test based on population criterion.  
C. Tourist guides services (CPC 7472)  None, except for CY. 
In CY: Unbound.
EN  12.6.2020 Official Journal of the European Union L 186/1081
 Sector or sub-sector  Description of reservations  
15. RECREATIONAL, CULTURAL AND 
SPORTING SERVICES (other than audio-visual 
services)  
A. Entertainment services (including theatre, live 
bands, circus and discotheque services) (CPC 
9619)  In CY, CZ, FI, MT, PL, RO, SI, SK: Unbound. 
In BG: Unbound except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191), services 
provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192), and ancillary theatrical serv ices 
(CPC 96193). 
In EE: Unbound for other entertainment services (CPC 96199) except for cinema theatre services. 
In LV: Unbound except for cinema theatre operation services (part of CPC 96199).  
B. News and press agencies services (CPC 962)  In FR: Foreign participation in French companies publishing publications in the French language may not exceed 20 % of the 
capital or of voting rights in the company. Press agencies: Unbound. 
In BG, CY, CZ, EE, HU, LT, MT, RO, PL, SI, SK: Unbound. 
In PT: News companies, incorporated in Portugal in the juridical form of  "Sociedade Anónima ", must have the social capital in the 
form of nominal stocks.  
C. Libraries, archives, museums and other cultural 
services (CPC 963)  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
In AT, LT: Participation of private operators in the libraries, archives, museums and other cultural services' network is subje ct to 
concession or licence.  
D. Sporting services (CPC 9641)  In AT, SI: Unbound for ski school services and mountain guide services. 
In BG, CY, CZ, EE, LV, MT, PL, RO, SK: Unbound.  
E. Recreation park and beach services (CPC 
96491)  None.
EN  L 186/1082 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
16. TRANSPORTSERVICES  
A. Maritime transport  
(a) International passenger transportation (CPC 
7211 less national cabotage transport (49 )). 
(b) International freight transportation (CPC 7212 
less national cabotage transport (50 )) In AT, BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, EL, HU, IE, IT, LT, LU, NL, PL, PT, RO, SE, SI, SK, UK: Unbound for the 
establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishmen t. 
B. Rail transport 
(a) Passenger transportation (CPC 7111) 
(b) Freight transportation (CPC 7112)  In BG, SK: Unbound for direct branching (incorporation is required). 
In HR: Unbound. 
In LT: The exclusive rights for the provision of transit services are granted to railway undertakings which are owned, or whose  
stock is 100 % owned, by the State.  
C. Road transport  
(a) Passenger transportation (CPC 7121 and CPC 
7122)  In EU: Foreign investors cannot provide transport services within a Member State (cabotage), except for rental of non-scheduled  
services of buses with operator. 
In EU: Economic needs test apply for taxi services. Main criteria: number of and impact on existing establishments, population 
density, geographic spread, impact on traffic conditions and creation of new employment. 
In AT: Exclusive rights and/or authorisation can only be granted to nationals of the Member States of the Union and to juridica l 
persons of the Union having their headquarters in the Union. 
In BG: Exclusive rights and/or authorisation can only be granted to nationals of the Member States of the Union and to juridica l 
persons of the Union having their headquarters in the Union. Unbound for direct branching (incorporation is required).
EN  12.6.2020 Official Journal of the European Union L 186/1083
 Sector or sub-sector  Description of reservations  
In CZ: Unbound for direct branching (incorporation is required). 
In LV, SE: The requirement for established entities to use vehicles with national registration applies. 
In ES: Economic needs test for CPC 7122 applies. Main criteria: local demand. 
In IT, PT: Economic needs test applies for limousine services. Main criteria: number of and impact on existing establishments, 
population density, geographic spread, impact on traffic conditions and creation of new employment. 
In ES, IE, IT: Economic needs test for intercity bussing services. Main criteria: number of and impact on existing establishmen ts, 
population density, geographic spread, impact on traffic conditions and creation of new employment. 
In FR: Unbound for intercity bussing services. 
In FI, LV: Authorisation is required, not extended to foreign registered vehicles.  
(b) Freight transportation (CPC 7123, excluding 
transportation of postal and courier items on 
own account (51 )). In AT and BG: Exclusive rights and/or authorisation can only be granted to nationals of the Member States of the Union and to 
juridical persons of the Union having their headquarters in the Union. 
In BG: Unbound for direct branching (incorporation is required). 
In FI, LV: Authorisation is required, not extended to foreign registered vehicles. 
In LV, SE: Requirement for established entities to use vehicles with national registration. 
In IT, SK: Economic needs test. Main criteria: local demand. 
In CZ: Unbound for direct branching (incorporation is required).  
D. Pipeline transport of goods other than fuel (52 ) 
(CPC 7139)  In AT: Exclusive rights can only be granted to nationals of the Member States of the Union and to juridical persons of the Unio n 
having their headquarters in the Union.
EN  L 186/1084 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT (53 ) 
A. Services auxiliary to maritime transport 
(a) Maritime cargo handling Services 
(b) Storage and warehousing services (part of CPC 
742) 
(c) Customs clearance services 
(d) Container station and depot services 
(e) Maritime agency services (55 ) 
(f) Maritime freight forwarding services 
(g) Rental of vessels with crew (CPC 7213) 
(h) Pushing and towing services (CPC 7214) 
(i) Supporting services for maritime transport 
(part of CPC 745) 
(j) Other supporting and auxiliary services 
(including catering) (part of CPC 749)  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound for the 
establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishmen t. 
In IT: Economic needs test (54 ) applies for maritime cargo-handling services. Main criteria: number of and impact on existing 
establishments, population density, geographic spread and creation of new employment. Requirement of residency for  " raccom ­
andatario marittimo ". 
In BG: Unbound for direct branching (incorporation is required). For Maritime Agency Services, Vietnamese shipping companies 
have the right to establish branch offices which may act as agents for their principal offices. Services auxiliary to Maritime 
Transport that require the use of vessels can be provided only by vessels operating under the Bulgarian flag. Nationality condi tion. 
In HR: Unbound for Customs Clearance Services, Container Station and Depot Services, Maritime Agency Services and Maritime 
Freight Forwarding Services. For Maritime Cargo Handling Services, Storage and warehousing Services, Other supporting and 
auxiliary services (including catering), Pushing and towing services and Supporting services for maritime transport: None, exce pt 
that foreign legal person is required to establish a company in Croatia which should be granted a concession by the port author ity, 
following a public tendering procedure. The number of service suppliers may be limited reflecting limitations in port capacity.  
In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance. 
In FI: Services can be provided only by ships operating under the Finnish flag.
EN  12.6.2020 Official Journal of the European Union L 186/1085
 Sector or sub-sector  Description of reservations  
B. Services auxiliary to rail transport 
(a) Cargo-handling services (part of CPC 741) 
(b) Storage and warehouse services (part of CPC 
742) 
(c) Freight transport agency services (part of CPC 
748) 
(d) Pushing and towing services (CPC 7113) 
(e) Supporting services for rail transport services 
(CPC 743) 
(f) Other supporting and auxiliary services (part of 
CPC 749)  In BG: Unbound for direct branching (incorporation is required). Participation in a Bulgarian company is limited to 49 %. 
In CZ: Unbound for direct branching (incorporation is required). 
In HR: Unbound for pushing and towing services. 
In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.  
C. Services auxiliary to road transport 
(a) Cargo-handling services (part of 
CPC 741) 
(b) Storage and warehouse services (part of CPC 
742)  In AT: For rental of commercial road vehicles with operators, authorisation can only be granted to nationals of the Member Stat es 
of the Union, and to juridical persons of the Union having their headquarters in the Union. Nationality condition for persons a nd 
shareholders entitled to represent a juridical person or a partnership. 
In BG: Unbound for direct branching (incorporation is required). Participation in a Bulgarian company is limited to 49 %. 
Nationality condition applies. 
In CZ: Unbound for direct branching (incorporation is required). 
In FI: For rental of commercial road vehicles with operators, authorisation is required, but not extended to foreign registered  
vehicles.
EN  L 186/1086 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
(c) Freight transport agency services (part of CPC 
748) 
(d) Rental of commercial road vehicles with 
operators (CPC 7124) 
(e) Supporting services for road transport 
equipment (CPC 744) 
(f) Other supporting and auxiliary services (part of 
CPC 749)  In HR: Unbound for rental of commercial road vehicles with operators. 
In MT: Nationality condition. 
In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.  
D. Services auxiliary to air transport services  
(a) Ground-handling services (including catering)  In EU: Unbound, except for Market Access. Categories of activities depend on the size of the airport. The number of service 
suppliers in each airport can be limited, due to available-space constraints, and to not less than two suppliers for other reas ons. 
In BG: Unbound for direct branching (incorporation is required).  
(b) Storage and warehouse services (part of CPC 
742)  In BG: Unbound for direct branching (incorporation is required). 
In PL: For storage services of frozen or refrigerated goods and bulk storage services of liquids or gases, categories of activi ties 
depend on the size of the airport. The number of service suppliers in each airport can be limited, due to available-space const raints, 
and to not less than two suppliers for other reasons.  
(c) Freight transport agency services (part of CPC 
748)  In CY, CZ, HU, MT, PL, RO, SK: Unbound. 
In BG: Foreign persons can supply services only through participation in Bulgarian companies with 49 % limitation on equity 
participation and through branches. 
In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.
EN  12.6.2020 Official Journal of the European Union L 186/1087
 Sector or sub-sector  Description of reservations  
(d) Rental of aircraft with crew (CPC 734)  In EU: Aircraft used by an air carrier of the Union have to be registered in the Member State of the Union licensing the air c arrier 
or, if the licensing Member State so allows, elsewhere in the Union. To be registered, aircraft may be required to be owned eit her 
by natural persons meeting specific nationality criteria or by juridical persons meeting specific criteria regarding ownership of 
capital and control. Aircraft must be operated by an air carrier owned either by natural persons meeting specific nationality c riteria 
or by juridical persons meeting specific criteria regarding ownership of capital and control.  
(e) Sales and Marketing 
(f) Computer reservations system  In EU: Where air carriers of the Union are not accorded equivalent treatment to that provided in the European Union by CRS 
services suppliers in Viet Nam, or where CRS services suppliers of the Union are not accorded equivalent treatment to that 
provided in the European Union by air carriers in Viet Nam, measures may be taken to accord equivalent treatment, respectively,  to 
the air carriers of Viet Nam by the CRS services suppliers in the European Union, or to the CRS services suppliers of Viet Nam by 
the air carriers in the Union. 
In BG: Unbound for direct branching (incorporation is required).  
E. Services auxiliary to pipeline transport of 
goods other than fuel (56 ) 
(a) Storage and warehouse services of goods other 
than fuel transported by pipelines (part of CPC 
742)  None except in AT: Nationality condition for managing directors applies.  
18. OTHER TRANSPORT SERVICES  
Provision of combined transport service  In all Member States except AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: None, without prejudice to the 
limitations inscribed in this List of Commitments affecting any given mode of transport. 
In AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound.  
19. ENERGY SERVICES
EN  L 186/1088 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
A. Services incidental to mining (CPC 883) (57 ) None, except CY. 
In CY: For reasons of lack of reciprocity, Cyprus reserves the right to refuse licensing to third country nationals or entities  
controlled by third country nationals, in relation to the activities of prospecting, exploration and exploitation of hydrocarbo ns. 
Entities that have been licensed in relation to the activities of prospecting, exploration and exploitation of hydrocarbons, ma y not 
fall under the direct or indirect control of a third country or third country nationals, without prior approval.  
B. Pipeline transportation of fuels (CPC 7131)  In AT, BE, BG, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
In CY: Unbound except for electricity distribution: Nationality and Residency condition.  
C. Storage and warehouse services of fuels trans ­
ported through pipelines (part of CPC 742)  In PL: Investors from countries which are energy suppliers may be prohibited to obtain the control of the activity. Unbound for  
direct branching (incorporation is required).  
D. Wholesale trade services of solid, liquid and 
gaseous fuels and related products (CPC 
62271) and wholesale trade services of elec ­
tricity, steam and hot water  In EU: Unbound for wholesale trade services of electricity, steam and hot water.  
E. Retailing services of motor fuel (CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and 
wood (CPC 63297) and retailing services of 
electricity, (non-bottled) gas, steam and hot 
water  In EU: Unbound for retailing services of motor fuel, electricity, (non bottled) gas, steam and hot water. 
In BE, BG, DK, FR, IT, MT, PT: For retail sales of fuel oil, bottled gas, coal and wood, authorisation for department stores (i n the 
case of FR only for large stores) is subject to an economic needs test. Main criteria: number of and impact on existing stores,  
population density, geographic spread, impact on traffic conditions and creation of new employment.  
G. Services incidental to energy distribution (CPC 
887)  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, HU, IT, LT, LU, MT, NL, PL, PT, RO, SE, SK, UK: Unbound except for 
consultancy services, and none for consultancy services. 
In SI: Unbound except for services incidental to the distribution of gas, and none for the distribution of gas.
EN  12.6.2020 Official Journal of the European Union L 186/1089
 Sector or sub-sector  Description of reservations  
20. OTHER SERVICES NOT INCLUDED ELSE ­
WHERE  
(a) Washing, cleaning and dyeing services (CPC 
9701)  None  
(b) Hairdressing services (CPC 97021)  In CY: Nationality condition. 
In IT: An economic needs test applies on a national treatment basis. The economic needs test, when applied, sets a limit on the  
number of enterprises. Main criteria: population and density of existing business.  
(c) Cosmetic treatment, manicuring and pedi ­
curing services (CPC 97022)  In IT: An economic needs test applies on a national treatment basis. The economic needs test, when applied, sets a limit on the  
number of enterprises. Main criteria: population and density of existing business.  
(d) Other beauty treatment services n.e.c (CPC 
97029)  In IT: An economic needs test applies on a national treatment basis. The economic needs test, when applied, sets a limit on the  
number of enterprises. Main criteria: population and density of existing business.  
(e) Spa services and non therapeutical massages, to 
the extent that they are provided as relaxation 
physical well-being services and not for 
medical or rehabilitation purposes (58 ) (CPC 
ver. 1.0 97230)  None  
(f) Telecommunications connection services (CPC 
7543)  None.  
(1 ) The Bulgarian property law recognises the following limited property rights: right to use, right to build, right to raise a s uperstructure and servitudes. 
(2 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(3 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(4 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(5 ) According to the Law on Commercial Companies, a branch established in Slovenia is not considered a juridical person, but as r egards its operation, its treatment is equal to that of a subsidiary, which is 
in line with Article XXVIII paragraph (g) of the GATS. 
(6 ) Public utilities exist in sectors such as related scientific and technical consulting services, R&D services on social scienc es and humanities, technical testing and analysis services, environmental services, 
health services, transport services and services auxiliary to all modes of transport. Exclusive rights on such services are oft en granted to private operators, for instance operators with concessions from 
public authorities, subject to specific service obligations. Given that public utilities often also exist at the sub-central le vel, detailed and exhaustive sector-specific listing is not practical. 
(7 ) This limitation does not apply to telecommunications services and to computer and related services.
EN  L 186/1090 Official Journal of the European Union 12.6.2020
 (8 ) In accordance with Article 54 of the Treaty on the Functioning of the European Union, these subsidiaries are considered as ju ridical persons of the Union. To the extent that they have a continuous and 
effective link with the economy of the Union, they are beneficiaries of the Union internal market, which includes,  inter alia , the freedom to establish and to provide services in all Member States of the 
Union. 
(9 ) Such investment tends to imply not only economic interests, but also non-economic interests for these entities. 
(10 ) Total sum of assets, or total sum of debts plus capital. 
(11 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.(f) and 6.F.(g). 
(12 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.(f) and 6.F.(g). 
(13 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.(f) and 6.F.(g). 
(14 ) The horizontal limitation on public utilities applies. 
(15 ) A juridical person is controlled by other natural or juridical person(s) if the latter has/have the power to name a majority of its directors or otherwise legally direct its actions. In particular, ownership of 
more than 50 % of the equity interests in a juridical person shall be deemed to constitute control. 
(16 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 19.A. 
(17 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.(h). 
(18 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual-related or present a cultural content. 
(19 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(20 ) The horizontal limitation on public utilities applies. 
(21 ) The horizontal limitation on public utilities applies. 
(22 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis, and sales of natural gas and gaseous fuels, which are to be 
found in ENERGY SERVICES. 
(23 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(24 ) A juridical person is controlled by other natural or juridical person(s) if the latter has/have the power to name a majority of its directors or otherwise legally direct its actions. In particular, ownership of 
more than 50 % of the equity interests in a juridical person shall be deemed to constitute control. 
(25 ) Includes legal advisory services, legal representational services, legal arbitration and conciliation/mediation services, and  legal documentation and certification services. 
Provision of legal services is only authorised in respect of public international law, Union law and the law of any jurisdictio n where the service supplier or its personnel is qualified to practise as a lawyer, 
and, like the provision of other services, is subject to licensing requirements and procedures applicable in the Member States of the Union. For lawyers providing legal services in respect of public 
international law and foreign law, these licensing requirements and procedures may take,  inter alia , the form of compliance with local codes of ethics, use of home title (unless recognition with the host 
title has been obtained), insurance requirements, simple registration with the host country Bar or a simplified admission to th e host country Bar through an aptitude test and a legal or professional 
domicile in the host country. Legal services in respect of Union law shall in principle be carried out by or through a fully qu alified lawyer admitted to the Bar in a Member State of the Union acting 
personally, and legal services in respect of the law of a Member State of the Union shall in principle be carried out by or thr ough a fully qualified lawyer admitted to the Bar in that Member State acting 
personally. Full admission to the Bar in the relevant Member State of the Union might therefore be necessary for representation  before courts and other competent authorities in the Union since it 
involves practice of Union and national procedural law. However, in some Member States, foreign lawyers not fully admitted to t he Bar are allowed to represent in civil proceedings a party being a 
national of or belonging to the State in which the lawyer is entitled to practice. 
(26 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a) Legal Services. 
(27 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication requirements and procedures applicable in the Member States. As a general 
rule, this activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pha rmacists. 
(28 ) Part of CPC 85201, which is to be found under 6.A.(h) Medical and Dental services. 
(29 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(30 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F.(l) 1.to  6.F.(l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter and Related Services. 
(31 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F.(p). 
(32 ) " Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(33 ) E.g. letters, postcards.
EN  12.6.2020 Official Journal of the European Union L 186/1091
 (34 ) Books and catalogues are included hereunder. 
(35 ) Journals, newspapers and periodicals. 
(36 ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, 
possibility of changing the destination and addressee in transit, and confirmation of receipt. 
(37 ) Provision of means, including the supply of  ad hoc  premises as well as transportation by a third party, allowing self-delivery by mutual exchange of postal items between users s ubscribing to this service.  
"Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(38 ) " Items of correspondence " means a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the sender on the item itself or on its 
wrapping. Books, catalogues, newspapers and periodicals are not regarded as items of correspondence. 
(39 ) Transportation of postal and courier items on own account by any land mode. 
(40 ) Transportation of mail on own account by air. 
(41 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and Related Services. 
(42 ) Broadcasting is defined as the uninterrupted chain of transmission via wired or wireless means (regardless of the location of  the originating transmission) required for the reception and/or display of aural 
and/or visual programme signals by all or any part of the public, but does not cover contribution links between operators. 
(43 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 19.D. 
(44 ) Does not include maintenance and repair services which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 19.E. and 19.F. 
(45 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(46 ) Corresponds to sewage services. 
(47 ) Corresponds to cleaning services of exhaust gases. 
(48 ) Corresponds to parts of nature and landscape protection services. 
(49 ) Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, thi s schedule does not include national cabotage transport, which is assumed to 
cover transportation of passengers or goods between a port or point located in a Member State of the Union and another port or point located in the same Member State, including on its continental 
shelf as provided in the  UN Convention on the Law of the Sea , and traffic originating and terminating in the same port or point located in a Member State of the Union. 
(50 ) Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, thi s schedule does not include national cabotage transport, which is assumed to 
cover transportation of passengers or goods between a port or point located in a Member State of the Union and another port or point located in the same Member State, including on its continental 
shelf as provided in the UN Convention on the Law of the Sea, and traffic originating and terminating in the same port or point  located in a Member State of the Union. 
(51 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under Postal and Courier Services. 
(52 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 19.B. 
(53 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .(l) 1.to 6.F.(l) 4. 
(54 ) This measure is applied on a non-discriminatory basis. 
(55 ) " Maritime agency services " means activities consisting in representing, within a given geographic area, as an agent the business interests of one or more  shipping lines or shipping companies, for the 
following purposes: 
— marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of lading on behalf of the companies, acquisition and resale of the necessary related 
services, preparation of documentation, and provision of business information; 
— acting on behalf of the companies organising the call of the ship or taking over cargoes when required. 
(56 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 19.C. 
(57 ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on- land site preparation, on-land rig installation, drilling, drilling bits services, casing 
and tubular services, mud engineering and supply, solids control, fishing and downhole special operations, wellsite geology and  drilling control, core taking, well testing, wireline services, supply and 
operation of completion fluids (brines) supply and installation of completion devices, cementing (pressure pumping), stimulatio n services (fracturing, acidising and pressure pumping), workover and well 
repair services and plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION AND RELATED ENGINEERING SERVICES. 
(58 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical and Dental services, 6.A.j) 2. Services  provided by Nurses, Physiotherapists and Paramedical personnel, and Health 
Services (13.A and 13.C).
 Appendix 8-A-3  
SPECIFIC COMMITMENTS IN CONFORMITY WITH SECTION D (TEMPORARY PRESENCE OF NATURAL PERSONS 
FOR BUSINESS PURPOSES) OF CHAPTER 8 (LIBERALISATION OF INVESTMENT, TRADE IN SERVICES AND 
ELECTRONIC COMMERCE)  
1. The list of commitments specified in this Appendix indicates the sectors liberalised pursuant to Article 8.7 (Schedule 
of Specific Commitments) and Article 8.12 (Schedule of Specific Commitments) for which limitations apply on 
business visitors, intra-corporate transferees, business sellers and contractual service suppliers in accordance with 
Articles 8.14 (Business Visitors and Intra-Corporate Transferees), 8.15 (Business Sellers) and 8.16 (Contractual 
Service Suppliers). This list of commitments is composed of the following elements:  
(a) the first column indicates the sector or sub-sector in which limitations apply; and  
(b) the second column describes the applicable limitations.  
2. The Union does not undertake any commitment for business visitors or intra-corporate transferees in sectors which 
are not liberalised (remain unbound) pursuant to Articles 8.4 (Market Access) and 8.10 (Market Access).  
3. The Union does not undertake any commitment for contractual service suppliers in sectors which are not listed in 
Article 8.16 (Contractual Service Suppliers).  
4. Commitments on business visitors, intra-corporate transferees and contractual service suppliers do not apply in cases 
where the intent or effect of their temporary presence is to interfere with, or otherwise affect the outcome of, any 
labour or management dispute or negotiation.  
5. The list of commitments specified in this Appendix does not include measures relating to qualification requirements 
and procedures, technical standards and licensing requirements and procedures when they do not constitute a 
limitation within the meaning of Section D (Temporary Presence of Natural Persons for Business Purposes) of 
Chapter 8 (Liberalisation of Investments, Trade in Services and Electronic Commerce). Those measures, such as the 
need to obtain a licence, the need to obtain recognition of qualifications in regulated sectors, the need to pass 
specific examinations, including language examinations, and the need to have a legal domicile in the territory where 
the economic activity is performed, even if not listed in this Appendix, apply in any case to business visitors, intra- 
corporate transferees and contractual service suppliers of Viet Nam.  
6. All requirements pursuant to the laws and regulations of the Union regarding entry, stay, work and social security 
measures continue to apply, including regulations concerning period of stay, minimum wages as well as collective 
wage agreements even if not listed in this Appendix.  
7. In accordance with paragraph 6 of Article 8.1 (Objectives and Scope), the list of commitments specified in this 
Appendix does not include measures concerning subsidies granted by a Party.  
8. The list of commitments specified in this Appendix is without prejudice to the existence of public monopolies and 
exclusive rights as described in the list of commitments on liberalisation of investments set out in Appendix 8-A-2 
(Specific Commitments on Liberalisation of Investments).  
9. In the sectors where economic needs tests are applied, their main criteria will be the assessment of the relevant 
market situation in the Member State or the region where the service is to be provided, including with respect to the 
number of, and the impact on, existing services suppliers.  
10. The rights and obligations arising from this Agreement, including the list of commitments specified in this 
Appendix, shall have no direct effect and confer no rights directly on natural or juridical persons.EN  L 186/1092 Official Journal of the European Union 12.6.2020
 
11. For greater certainty, the list of commitments specified in this Appendix applies only to the territories in which the 
Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the 
conditions laid down in these Treaties, and is only relevant in the context of the trade relations between the Union 
and its Member States, on the one part, and Viet Nam, on the other part. It does not affect the rights and obligations 
of Member States arising from Union law.  
12. The Union takes commitments differentiated by its Member States, where applicable.  
List of Specific Commitments in Conformity with Section D of Chapter 8  
Sector or sub-sector  Description of reservations  
ALL SECTORS  Scope of intracorporate transferees 
In BG: The number of intracorporate transferees is not to exceed 10 % of the 
average annual number of the citizens of the Union employed by the respective 
Bulgarian juridical person. Where less than 100 persons are employed, the 
number of intracorporate transferees may, subject to authorisation, exceed 
10 % of that of the total employees. 
In HU: Unbound for a natural person who has been a partner in a juridical 
person of Viet Nam.  
ALL SECTORS  Trainees employees 
In AT, DE, ES, FR, HU, LT, SK: training must be linked to the university degree 
which has been obtained.  
ALL SECTORS  Managing directors and auditors 
In AT: Managing directors of branches of juridical persons have to be resident in 
Austria. Natural persons within a juridical person or a branch responsible for 
the observance of the Austrian Trade Act must have a domicile in Austria.  
In FI: A foreigner carrying on trade as a private entrepreneur needs a trade 
permit and has to be permanently resident in the Union. For all sectors, except 
telecommunications services, and residency requirements apply for the 
managing director of a limited company. For telecommunications services, 
permanent residency for the managing director.  
In FR: The managing director of an industrial, commercial or artisanal activity, if 
not a holder of a residency permit, needs a specific authorisation.  
In RO: The majority of the commercial companies' auditors and their deputies 
shall be Romanian citizens.  
In SE: The managing director of a juridical person or a branch shall reside in 
Sweden.  
ALL SECTORS  Recognition 
In EU: Union directives on mutual recognition of diplomas only apply to the 
citizens of the Union. The right to practise a regulated professional service in 
one Member State of the Union does not grant the right to practise in another 
Member State (  1 ).EN  12.6.2020 Official Journal of the European Union L 186/1093
 
Sector or sub-sector  Description of reservations  
4. MANUFACTURING (  2 ) 
H. Publishing, printing and repro ­
duction of recorded media (ISIC 
rev 3.1: 22), excluding publishing 
and printing on a fee or contract 
basis (  3 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In IT: Nationality condition for publishers. 
In HR: Residency requirement for publishers. 
In PL: Nationality condition for the editor-in-chief of newspapers and journals. 
In SE: Residency requirement for publishers and owners of publishing and 
printing companies.  
6. BUSINESS SERVICES  
A. Professional services  
(a) Legal services (CPC 861) (  4 ) 
excluding legal advisory and legal 
documentations and certification 
services provided by legal profes ­
sionals entrusted with public func ­
tions, such as notaries,  "huissiers de 
justice " or other  " officiers publics et 
ministériels. " For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT, CY, ES, EL, LT, MT, PL, RO, SK: Full admission to the Bar, required for 
the practice of domestic (Union and Member State) law, is subject to a 
nationality condition. For ES, the competent authorities may grant waivers. 
In BE, FI, LU: Full admission to the Bar, required for legal representation 
services, is subject to a nationality condition, coupled with a residency 
requirement. In BE quotas apply for representation before the  "Cour de cassation " 
in non-criminal cases. 
In BG: Vietnamese lawyers can only provide legal representation services of a 
Vietnamese national and subject to reciprocity and cooperation with a Bulgarian 
lawyer. For legal mediation services, permanent residency is required. 
In DK: Marketing of legal advice services is restricted to lawyers with a Danish 
licence to practise. Requirement of a Danish legal examination in order to 
obtain a Danish licence.  
In FR: Lawyers' access to the profession of  "avocet auprès de la Cour de Cassation " 
and " avocet auprès du Conseil d'Etat " is subject to quotas and to a nationality 
condition.  
In HR: Full admission to the Bar, required for legal representation services, is 
subject to a nationality condition (Croatian citizenship and, upon accession to 
the Union, citizenship of a Member State).  
In HU: Full admission to the Bar is subject to a nationality condition, coupled 
with a residency requirement. For foreign lawyers the scope of legal activities is 
limited to the provision of legal advice, which shall take place on the basis of a 
collaboration contract concluded with a Hungarian attorney or a law firm.  
In LU: Nationality condition for the supply of legal services in respect of 
Luxembourg and EU law.EN  L 186/1094 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
In LV: Nationality requirement for sworn solicitors, to whom legal represen ­
tation in criminal proceedings is reserved.  
In SE: Admission to the Bar, necessary only for the use of the Swedish title  
"advokat ", is subject to a residency requirement.  
In SI: Representing clients before the court against payment is conditioned by 
commercial presence in Slovenia, except when foreign lawyers enter into the 
register under the professional tittle of their home country and work with a 
lawyer who has the right to practise law in Slovenia under the Slovenian title  
"lawyer " ("odvetnik "). All lawyers (those with Slovenian title  "odvetnik " and those 
with professional title from their country) have to enter into the Register of 
Lawyers. All lawyers have to be members of the Bar.  
(b) 1. Accounting and bookkeeping 
services (CPC 86212 other 
than " auditing services ", CPC 
86213, CPC 86219 and CPC 
86220)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In FR: Provision of accounting and bookkeeping services is conditional on a 
decision of the Minister of Economics, Finance and Industry, in agreement with 
the Minister of Foreign Affairs. The requirement of residency cannot exceed five 
years.  
(b) 2. Auditing services (CPC 86211 
and 86212 other than 
accounting services)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for representation before competent authorities and 
for performing audits provided for in specific Austrian laws (e.g. joint stock 
companies law, stock exchange law, banking law, etc.). In addition to the 
horizontal commitments at the request of a consumer, auditors may temporarily 
move into the territory of Austria in order to supply a specific service. However, 
as a rule natural persons supplying auditing services are required to have their 
professional center (commercial presence) in Austria.  
In DK: Residency requirement.  
In EL: Nationality condition for statutory auditors.  
In ES: Nationality condition for statutory auditors and for administrators, 
directors and partners of companies other than those covered by Directive 
2006/43/EC of the European Parliament and of the Council of 17 May 2006 
on statutory audits of annual accounts and consolidated accounts ( "the 8th 
Company Law Directive "). 
In HR: Only certified auditors holding a licence formally recognised by the 
Croatian Chamber of Auditors can provide auditing services.  
In FI: Residency requirement for at least one of the auditors of a Finnish liability 
company.EN  12.6.2020 Official Journal of the European Union L 186/1095
 
Sector or sub-sector  Description of reservations  
In IT: Nationality condition for administrators, directors and partners of 
companies other than those covered by Directive 2006/43/EC of the 
European Parliament and of the Council of 17 May 2006 on statutory audits 
of annual accounts and consolidated accounts ( "the 8th Company Law Direc ­
tive"). Residency requirement for individual auditors.  
In LV: The owner of shares or the head of a firm should be qualified as a sworn 
auditor in Latvia. Sworn auditors can be persons no younger than 25 years and: 
a) having a high school degree in economics or in other specialities, if an 
examination on basic economics is passed; b) having at least three years' 
experience in auditing recognised by the Latvian Association of Sworn 
Auditors; c) which have passed qualification examination and acquired licence 
of sworn auditor in accordance with requirements of Latvian Association of 
Sworn Auditors; d) having excellent reputation.  
In SE: Only auditors approved in Sweden may perform legal auditing services in 
certain legal entities,  inter alia  in all limited companies. Residency required for 
approval  
(c) Taxation advisory services (CPC 
863) (  5 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for representation before competent authorities. 
In BG, SI: Nationality condition for specialists. 
In HU: Residency requirement.  
(d) Architectural services and 
(e) Urban planning and landscape 
architectural services 
(CPC 8671 and CPC 8674)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EE: At least one responsible person (project manager or consultant) must be 
resident in Estonia. 
In BG: Foreign specialists must have experience of at least two years in the field 
of construction. Nationality condition for urban planning and landscape archi ­
tectural services. 
In EL, HR, HU, SK: Residency requirement. 
In FR: The use of the professional title by professionals qualified in third 
countries is not possible except within the framework of mutual recognition 
agreements.  
In FR: Condition of nationality unless waived by ministerial authorisation.  
Only for Architectural services:  
For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Commercial presence required 
In BG: Access is limited to natural persons subject to recognition of their 
technical qualification and accreditation by a professional chamber in Bulgaria. 
In CY, PT: Condition of nationality. 
In MT, PL: Unbound.EN  L 186/1096 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
For Contractual Service Suppliers: 
Only for architectural services  
In FI: The natural person must demonstrate that he or she possesses special 
knowledge relevant to the service being supplied. 
In BG, CZ, DE, DK, FI, HU, LT, LV, RO, SK: Economic needs test. 
In AT: Planning services only, subject to economic needs test. 
In HR, HU, SK: Residence requirement. 
In CY: Unbound.  
(f) Engineering services and 
(g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EE: At least one responsible person (project manager or consultant) must be 
resident in Estonia. 
In BG: Foreign specialists must have experience of at least two years in the field 
of construction. 
In CZ, HR, SK: Residency requirement. 
In EL, HU: Residency requirement (for CPC 8673 a residency requirement only 
applies to trainee employees). 
In CY: Nationality condition  
Only for Integrated engineering services:  
In AT: Commercial presence required 
In BG: Access is limited to natural persons subject to recognition of their 
technical qualification and accreditation by a professional chamber in Bulgaria. 
Accreditation is subject to following criteria: recognised technical qualification in 
Bulgaria; experience in the field of construction; projects performed during the 
last two years; staff and technical capacity. 
In CY, CZ, MT, PL, RO: Unbound  
For Contractual Service Suppliers:  
Only for Engineering services:  
In FI: The natural person must demonstrate that he or she possesses special 
knowledge relevant to the service being supplied. 
In BG, CZ, DE, DK, FI, HU, LT, LV, RO, SK: Economic needs test. 
In AT: Planning services only, subject to economic needs test. 
In HR, HU: Residence requirement. 
In CY: Unbound.EN  12.6.2020 Official Journal of the European Union L 186/1097
 
Sector or sub-sector  Description of reservations  
(h) Medical (including psychologists) 
and dental services (CPC 9312 
and part of CPC 85201)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Unbound for medical and dental services other than psychologists and 
psychotherapists. 
In CY, EL: Condition of nationality. 
In CZ, IT, SK: Residency requirement. 
In CZ, LT, SK: Authorisation by the competent authorities required for foreign 
natural persons.  
In BE, LU: For Trainee Employees, authorisation by the competent authorities 
required for foreign natural  
persons.  
In MT: Nationality condition.  
In DE: Nationality condition which can be waived on an exceptional basis in 
cases of public health interest.  
In DK: Limited authorisation to fulfil a specific function can be given for up to 
18 months and requires residency.  
In FR: Nationality condition. However, access is possible within annually estab ­
lished quotas.  
In HR: All persons providing services directly to patients/treating patients need a 
licence from the professional chamber.  
In LV: For medical and dental services, nationality requirement. Practice of 
medical profession by foreigners requires the permission from local health 
authorities, based on economic needs for medical doctors and dentists in a 
given region.  
In PL: Practice of medical profession by foreigners requires the permission. 
Foreign medical doctors have limited election rights within the professional 
chambers. Nationality requirement.  
In PT: Residency requirement for psychologists. Condition of nationality.  
In BG, FI, RO: Unbound.  
(i) Veterinary services (CPC 932)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG, DE, EL, FR, HR, HU: Nationality condition. 
In CY,CZ, SK: Nationality condition and residency requirement. 
In IT: Residency requirement. 
In PL: Nationality requirement. Foreign persons may apply for permission to 
practice.EN  L 186/1098 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
(j) 1. Midwives services (part of CPC 
93191)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG, CZ, CY, EE, HU, RO, SI: Unbound. 
In AT: In order to establish a professional practice in Austria, the person 
concerned must have practised the profession in question for at least three 
years preceding the setting up of that professional practice. 
In BE, LU: For Trainee Employees, authorisation by the competent authorities 
required for foreign natural persons.  
In FR: Nationality condition. However, access is possible within annually estab ­
lished quotas.  
In IT: Residency requirement.  
In LT: Authorisation by the competent authorities required for foreign natural 
persons.  
In LV: Subject to economic needs, determined by the total number of midwives 
in the given region, authorised by local health authorities.  
In PL: Nationality condition. Foreign persons may apply for permission to prac ­
tice.  
In SK: Residency requirement.  
In HR: All persons providing services directly to patients/treating patients need a 
licence from the professional chamber.  
(j) 2. Services provided by nurses, 
physiotherapists and para ­
medical personnel (part of CPC 
93191)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG, CZ, EE, ES, HU, MT, RO, SI, SK: Unbound. 
In AT: Natural persons may establish a professional practice in Austria provided 
that the person concerned has practised the profession in question at least three 
years preceding the setting up of the professional practice in Austria.  
In BE, FR, LU: For Trainee Employees, authorisation by the competent 
authorities required for foreign natural persons.  
In CY, EL, PT, PL: Condition of nationality.  
In DK: Limited authorisation to fulfil a specific function can be given for up to 
18 months and requires residency.  
In EL, IT: Subject to an economic needs test: decision is subject to regional 
vacancies and shortages.EN  12.6.2020 Official Journal of the European Union L 186/1099
 
Sector or sub-sector  Description of reservations  
In HR: All persons providing services directly to patients/treating patients need a 
licence from the professional chamber.  
In LT: Authorisation by the competent authorities required for foreign natural 
persons.  
In LV: Nationality requirement. Access restricted to natural persons only. 
Economic needs determined by the total number of nurses in the given 
region, authorised by local health authorities.  
(k) Retail sales of pharmaceuticals 
and retail sales of medical and 
orthopaedical goods (CPC 
63211) and other services 
supplied by pharmacists (  6 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In FR: Nationality condition. However, within established quotas, access for 
Vietnamese nationals is possible provided the service provider holds a French 
degree in pharmacy. 
In CY, DE, EL, SK: A nationality condition. 
In HU: Nationality condition except for retail sales of pharmaceuticals and retail 
sales of medical and orthopaedical goods (CPC 63211). 
In IT, PT: Residency requirement.  
In LT: Authorisation by the competent authorities required for foreign natural 
persons.  
In SK: Residency requirement  
B. Computer and related services 
(CPC 84)  For Contractual Service Suppliers: 
In AT, BG, CY, CZ, DE, DK, FI, HU, LT, LV, RO, SK, UK: Economic needs test. 
In HR: Residency requirement.  
D. Real estate services (  7 ) 
(a) Involving own or leased property 
(CPC 821)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In CY, LV, MT, SI: Nationality condition. 
In FR,HU, IT, PT: Residency requirement.  
(b) On a fee or contract basis (CPC 
822)  In CY, LV, MT, SI: Nationality condition. 
In DK: Residency requirement unless waived by the Danish Commerce and 
Companies Agency. 
In FR, HU, IT, PT: Residency requirement.  
E. Rental/leasing services without 
operatorsEN  L 186/1100 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
(e) Relating to personal and 
household goods (CPC 832)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for trainee employees.  
(f) Telecommunications equipment 
rental (CPC 7541)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for trainee employees.  
F. Other business services  
(e) Technical testing and analysis 
services (CPC 8676)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Commercial presence required. 
In CY: Nationality condition.  
In CZ, MT, PL, RO, SK, SE: Unbound.  
In IT, PT: Residency requirements for biologists and chemical analysts.  
(f) Advisory and consulting services 
incidental to agriculture, hunting 
and forestry (part of CPC 881)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Commercial presence required. 
In IT: Condition of nationality for agronomists and  " periti agrari ". 
In CY, EE, MT, RO, SI: Unbound.  
(j) 2. Security services (CPC 87302, 
CPC 87303, CPC 87304 and 
CPC 87305)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Commercial presence required. 
In BE: Nationality condition and a residency requirement for management 
personnel. 
In DK: Nationality condition and a residency requirement for managers. 
Unbound for airport guard services.  
In ES, PT: Nationality condition for specialised personnel.  
In FR: Nationality condition for managing directors and directors.  
In IT: Nationality condition and a residency requirement in order to obtain 
necessary authorisation for security guard services and the transport of valu ­
ables.  
In BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Unbound.EN  12.6.2020 Official Journal of the European Union L 186/1101
 
Sector or sub-sector  Description of reservations  
(k) Related scientific and technical 
consulting services (CPC 8675)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG: Nationality condition for specialists. 
In DE: Nationality condition for publicly appointed surveyors.  
In FR: Nationality condition for  " surveying " operations relating to the estab ­
lishment of property rights and to land law.  
In IT, PT: Residency requirement.  
(l) 1. Maintenance and repair of 
vessels (part of CPC 8868)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In MT: Nationality condition.  
(l) 2. Maintenance and repair of rail 
transport equipment (part of 
CPC 8868)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In LV: Nationality condition.  
(l) 3. Maintenance and repair of 
motor vehicles, motorcycles, 
snowmobiles and road 
transport equipment (CPC 
6112, CPC 6122, part of CPC 
8867 and part of CPC 8868)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: For maintenance and repair of motor vehicles, motorcycles and snow ­
mobiles, nationality condition for specialists and for trainee employees.  
(l) 5. Maintenance and repair ser- 
vices of metal products, of 
(non office) machinery, of (non 
transport and non office) 
equipment and of personal and 
household goods (  8 ) (CPC 633, 
CPC 7545, CPC 8861, CPC 
8862, CPC 8864, CPC 8865 
and CPC 8866)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for graduate trainees, except for: 
in AT for CPC 633, 8861–8866; 
in BE, DE, DK, EL, ES, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, UK for CPC 
633, 8861, 8866; 
in BG for repair services of personal and household goods (excl. Jewellery): CPC 
63301, 63302, part of 63303, 63304, 63309; 
in CZ, SK for CPC 633, 8861–8865; 
in EE, FI, LT, LV for CPC 633, 8861–8866; and 
in SI for CPC 633, 8861, 8866.  
(m) Building-cleaning services (CPC 
874)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In CY, EE, HR, MT, PL, RO, SI: Nationality condition for specialists.  
(n) Photographic services (CPC 875)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In HR, LV: Nationality condition for specialty photography services. 
In PL: Nationality condition for the supply of aerial photographic services.EN  L 186/1102 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
(p) Printing and publishing (CPC 
88442)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG, CY, CZ, MT, RO, SI, SK: Unbound. 
In HR: Residency requirement for publishers. 
In SE: Residency requirement for publishers and owners of publishing and 
printing companies.  
(q) Convention services (part of CPC 
87909)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In SI: Nationality condition.  
(r) 1. Translation and interpretation 
services (CPC 87905)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In DK: Residency requirement for authorised public translators and interpreters, 
unless waived by the Danish Commerce and Companies Agency. 
In FI: Residency requirement for certified translators.  
(r) 3. Collection agency services (CPC 
87902)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BE, EL, IT: Nationality condition.  
(r) 4. Credit reporting services (CPC 
87901)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BE, EL, IT: Nationality condition.  
(r) 5. Duplicating services (CPC 
87904) (  9 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for Trainee Employees.  
8. CONSTRUCTION AND RELATED 
ENGINEERING SERVICES (CPC 
511, CPC 512, CPC 513, CPC 
514, CPC 515, CPC 516, CPC 
517 and CPC 518)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG: Foreign specialists must have experience of at least two years in the field 
of construction.  
9. DISTRIBUTION SERVICES 
(excluding distribution of arms, 
munitions and war material)  
C. Retailing services (  10 ) 
(c) Food retailing services (CPC 631)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In FR: Nationality condition for tobacconists (i.e.  buraliste ). 
10. EDUCATIONAL SERVICES (only 
privately funded services)EN  12.6.2020 Official Journal of the European Union L 186/1103
 
Sector or sub-sector  Description of reservations  
A. Primary education services (CPC 
921)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In CY, EL: Nationality condition for teachers. 
In FR: Nationality condition. However, Vietnamese nationals may obtain author ­
isation from the competent authorities to establish and direct an education 
institution, and to teach. 
In IT: Nationality condition for service providers who are authorised to issue 
state-recognised diplomas.  
B. Secondary education services 
(CPC 922)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In CY, EL: Nationality condition for teachers. 
In FR: Nationality condition. However, Vietnamese nationals may obtain author ­
isation from the competent authorities to establish and direct an education 
institution, and to teach.  
In IT: Nationality condition for service providers who are authorised to issue 
state-recognised diplomas.  
In LV: Nationality condition for technical and vocational secondary school-type 
education services for handicapped students (CPC 9224).  
C. Higher education services (CPC 
923)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In CZ, SK: Nationality condition for higher education services, except for post- 
secondary technical and vocational education services (CPC 92310).  
In CY: Nationality conditions for teachers.  
In FR: Nationality condition. However, Vietnamese nationals may obtain author ­
isation from the competent authorities to establish and direct an education 
institution and to teach.  
In IT: Nationality condition for service providers who are authorised to issue 
state-recognised diplomas.  
For Contractual Service Suppliers;  
Only for privately funded services 
In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, HR, HU, IE, IT, LT, LV, MT, NL, 
PL, PT, RO, SI, SK, UK: Unbound.  
In LU: Only for university professors.EN  L 186/1104 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
In FR: Only for university professors. The professors must have obtained an 
employment contract from a university or other higher education institution. 
Economic needs test, unless those professors are designated directly by the 
Minister in charge of higher education. The work permit is delivered for a 
period not exceeding nine months renewable for the duration of the contract. 
The recruiting institution must pay a tax to the  "Office Français de l'Immigration et 
de l'Intégration  (OFII) ". 
In SE: Sweden reserves the right to adopt and maintain any measure with 
respect to educational services suppliers that are approved by public authorities 
to provide education. This reservation applies to publicly funded and privately 
funded educational services suppliers with some form of State support,  inter alia  
educational service suppliers recognised by the State, educational services 
suppliers under State supervision or education which entitles to study support.  
Foreign language training  For Contractual Service Suppliers; 
In FI, SI, SK, UK: Unbound. 
In AT, DK, LT: Economic needs tests.  
Environmental services (CPC 9401 (  11 ), 
CPC 9402, CPC 9403, CPC 9404 (  12 ), 
part of CPC 94060 (  13 ), CPC 9405, 
part of CPC 9406, CPC 9409)  For Contractual Service Suppliers: 
In AT, BG, CY, CZ, DE, DK, EL, FI, HU, LT, LV, RO, SK: Economic needs test.  
12. FINANCIAL SERVICES  
A. Insurance and insurance-related 
services  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: The management of a branch office must consist of two natural persons 
resident in Austria.  
In EE: For direct insurance, the management body of an insurance joint-stock 
company with Vietnamese capital participation may include Vietnamese 
nationals only in proportion to the Vietnamese participation and in any event 
not more than half of the members of the management body. The head of the 
management of a subsidiary or an independent company must permanently 
reside in Estonia.  
In ES: Residency requirement for the actuarial profession (or alternatively two 
years of experience).  
In FI: The managing directors and at least one auditor of an insurance company 
shall have their place of residence in the Union, unless the competent authorities 
have granted an exemption. The general agent of a Vietnamese insurance 
company shall have his place of residence in Finland, unless the company has 
its head office in the Union.  
In HR: Residency requirement.  
In IT: Residency requirement for the actuarial profession.EN  12.6.2020 Official Journal of the European Union L 186/1105
 
Sector or sub-sector  Description of reservations  
B. Banking and other financial 
services (excluding insurance)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG: Permanent residence in Bulgaria is required for the executive directors 
and the managerial agent. 
In FI: A managing director and at least one auditor of credits institutions shall 
have their place of residence in the European Union, unless the Financial Super ­
vision Authority has granted an exemption. The broker (individual person) on 
derivative exchange shall have his place of residence in the European Union.  
In HR: Residency requirement. The management board shall direct the business 
of a credit institution from the territory of Croatia. At least one management 
board member must be fluent in the Croatian language.  
In IT: Condition of residency within the territory of a Member State of the 
European Union for  " promotori di servizi finanziari " (financial salesmen).  
In LT: At least one head of a bank's administration must speak the Lithuanian 
language and permanently reside in Lithuania.  
In PL: Nationality requirement for at least one of the bank executives.  
13. HEALTH SERVICES AND 
SOCIAL SERVICES (only 
privately funded services) 
A. Hospital services (CPC 9311) 
B. Ambulances Services (CPC 
93192) 
C. Residential health facilities other 
than hospital services (CPC 
93193)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In FR: Authorisation is necessary for the access to management functions. The 
availability of local managers is taken into consideration for the authorisation. 
In HR: all persons providing services directly to patients/treating patients need a 
licence from the professional chamber. 
In LV: Economic needs tests for doctors, dentists, midwives, nurses, physio ­
therapists and para-medical personnel. 
In PL: Practice of medical profession by foreigners requires permission. Foreign 
medical doctors have limited election rights within the professional chambers.  
E. Social services (CPC 933)  
14. TOURISM AND TRAVEL 
RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641, CPC 642 and CPC 
643) excluding catering in air 
transport services  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG: The number of foreign managers is not to exceed the number of 
managers who are Bulgarian citizens, in cases where the public (state or 
municipal) share in the equity capital of a Bulgarian company exceeds 50 %. 
In HR: Nationality requirement for hospitality and catering services in 
households and rural homesteads.EN  L 186/1106 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
B. Travel agencies and tour 
operators services (including 
tour managers) (CPC 7471)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG: The number of foreign managers is not to exceed the number of 
managers who are Bulgarian citizens, in cases where the public (state or 
municipal) share in the equity capital of a Bulgarian company exceeds 50 %. 
In CY: Nationality condition. 
In HR: Approval of the Ministry of Tourism for office manager position.  
C. Tourist guides services (CPC 
7472)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In BG, CY, EL, ES, FR, HR, HU, IT, LT, MT, PL, PT, and SK: Nationality 
condition.  
15. RECREATIONAL, CULTURAL 
AND SPORTING SERVICES 
(other than audio-visual services)  
A. Entertainment services (including 
theatre, live bands, circus and 
discotheque services) (CPC 9619)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In FR: Authorisation is necessary for the access to management functions. The 
authorisation is subject to a nationality condition when authorisation for more 
than two years is required. 
The artists have obtained an employment contract from an authorised enter ­
tainment enterprise. The work permit is delivered for a period not exceeding 
nine months renewable for the duration of the contract. The entertainment 
enterprise must pay a tax to the  "Office Français de l'Immigration et de l'Intégration  
(OFII) ". 
16. TRANSPORT SERVICES  
A. Maritime transport  
(a) International passenger transpor ­
tation (CPC 7211 less national 
cabotage transport). 
(b) International freight transpor ­
tation (CPC 7212 less national 
cabotage transport)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for ships' crews. 
In AT, CY: Nationality condition for the majority of managing directors.  
D. Road transport  
(a) Passenger transportation (CPC 
7121 and CPC 7122)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for persons and shareholders entitled to represent a 
juridical person or a partnership.  
In BG, MT: Nationality condition.  
In DK, HR: Nationality condition and residency requirement for managers.EN  12.6.2020 Official Journal of the European Union L 186/1107
 
Sector or sub-sector  Description of reservations  
(b) Freight transportation (CPC 
7123, excluding transportation 
of postal and courier items on 
own account (  14 )). For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for persons and shareholders entitled to represent a 
juridical person or a partnership. 
In BG, MT: Nationality condition. 
In HR: Nationality condition and residency requirement for managers.  
E. Pipeline transport of goods other 
than fuel (  15 ) (CPC 7139)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for managing directors.  
17. SERVICES AUXILIARY TO 
TRANSPORT (  16 ) 
A. Services auxiliary to maritime 
transport 
(a) Storage and warehousing services 
(part of CPC 742) 
(b) Customs clearance services  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for the majority of managing directors. 
In BG, MT: Nationality condition. 
In DK: Requirement of residency for customs clearance services. 
In EL: Nationality condition for customs clearance services. 
In IT: Requirement of residency for  " raccomandatario marittimo ". 
(c) Container station and depot 
services  
(d) Maritime agency services  
(e) Maritime freight forwarding 
services  
(f) Rental of vessels with crew (CPC 
7213)  
(g) Pushing and towing services (CPC 
7214)  
(h) Supporting services for maritime 
transport (part of CPC 745)  
(i) Other supporting and auxiliary 
services (excluding catering) (part 
of CPC 749)EN  L 186/1108 Official Journal of the European Union 12.6.2020
 
Sector or sub-sector  Description of reservations  
D. Services auxiliary to road transport 
(d) Rental of commercial road vehicles 
with operators (CPC 7124)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for persons and shareholders entitled to represent a 
juridical person or a partnership. 
In BG, MT: Nationality condition.  
F. Services auxiliary to pipeline 
transport of goods other than 
fuel (  17 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for managing directors.  
(a) Storage and warehouse services of 
goods other than fuel transported 
by pipelines (part of CPC 742)  
19. ENERGY SERVICES  
A. Services incidental to mining 
(CPC 883) (  18 ) For Business Visitors, Intra-corporate transferees, Business Sellers: 
In SK: Residency requirement.  
20. OTHER SERVICES NOT 
INCLUDED ELSEWHERE  
(a) Washing, cleaning and dyeing 
services (CPC 9701)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for Trainee Employees.  
(b) Hairdressing services (CPC 
97021)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for specialists and for Trainee Employees. 
In all Member States except in AT: Unbound. 
In CY: Nationality condition.  
(c) Cosmetic treatment, manicuring 
and pedicuring services (CPC 
97022)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for specialists and for Trainee Employees. 
In all Member States except in AT: Unbound.  
(d) Other beauty treatment services 
n.e.c (CPC 97029)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In AT: Nationality condition for specialists and for Trainee Employees. 
In all Member States except in AT: Unbound.EN  12.6.2020 Official Journal of the European Union L 186/1109
 
Sector or sub-sector  Description of reservations  
(e) Spa services and non thera ­
peutical massages, to the extent 
that they are provided as 
relaxation physical well-being 
services and not for medical or 
rehabilitation purposes (  19 ) (CPC 
ver. 1.0 97230)  For Business Visitors, Intra-corporate transferees, Business Sellers: 
In EU: Nationality condition for specialists and for trainee employees.  
( 1 ) In order for non-Union country nationals to obtain Union-wide recognition of their qualifications, a mutual recognition agree ment, 
negotiated within the framework defined in Article 8.21 (Mutual Recognition of Professional Qualifications), is necessary. 
( 2 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 
6.F.(h). 
( 3 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.(p). 
( 4 ) Includes legal advisory services, legal representational services, legal arbitration and conciliation/mediation services, and  legal 
documentation and certification services. 
Provision of legal services is only authorised in respect of public international law, Union law and the law of any jurisdictio n where 
the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is subje ct to 
licensing requirements and procedures applicable in the Member States of the Union. For lawyers providing legal services in res pect 
of public international law and foreign law, these licensing requirements and procedures may take,  inter alia , the form of compliance 
with local codes of ethics, use of home title (unless recognition with the host title has been obtained), insurance requirement s, 
simple registration with the host country Bar or a simplified admission to the host country Bar through an aptitude test and a legal 
or professional domicile in the host country. Legal services in respect of Union law shall in principle be carried out by or th rough a 
fully qualified lawyer admitted to the Bar in a Member State of the Union acting personally, and legal services in respect of t he law 
of a Member State of the Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that 
Member State acting personally. Full admission to the Bar in the relevant Member State of the Union might therefore be necessar y 
for representation before courts and other competent authorities in the Union since it involves practice of Union and national 
procedural law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil  
proceedings a party being a national of or belonging to the State in which the lawyer is entitled to practice. 
( 5 ) For greater certainty, this does not include legal advisory and legal representational services on tax matters, which are to be found 
under 6.A.a) Legal Services. 
( 6 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication 
requirements and procedures applicable in the Member States of the Union. As a general rule, this activity is reserved to phar ­
macists. In some Member States, only the supply of prescription drugs is reserved to pharmacists. 
( 7 ) The service involved relates to the profession of real estate agent and does not affect any rights or restrictions on natural  and 
juridical persons purchasing real estate. 
( 8 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F.(l) 1.to  
6.F.(l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. 
Computer and Related Services. 
( 9 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F. p). 
( 10 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 19.E and 19.F. 
( 11 ) Corresponds to sewage services. 
( 12 ) Corresponds to Cleaning Services of Exhaust Gases. 
( 13 ) Corresponds to parts of Nature and Landscape Protection Services. 
( 14 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under Postal and Courier Services. 
( 15 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 19.B. 
( 16 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 
6.F.(l) 1.to 6.F.(l) 4. 
( 17 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 19.C. 
( 18 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on-l and site 
preparation, on-land rig installation, drilling, drilling bits services, casing and tubular services, mud engineering and suppl y, solids 
control, fishing and downhole special operations, wellsite geology and drilling control, core taking, well testing, wireline se rvices, 
supply and operation of completion fluids (brines) supply and installation of completion devices, cementing (pressure pumping),  
stimulation services (fracturing, acidising and pressure pumping), workover and well repair services, plugging and abandoning o f 
wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  
CONSTRUCTION AND RELATED ENGINEERING SERVICES. 
( 19 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical and Dental services, 6.A.j) 2. Services  
provided by Nurses, Physiotherapists and Paramedical personnel, and health services (13.A and 13.C).EN  L 186/1110 Official Journal of the European Union 12.6.2020
 
ANNEX 8-B  
VIET NAM'S SCHEDULE OF SPECIFIC COMMITMENTS  
1. Viet Nam's Schedule of Specific Commitments is set out in:  
(a) Appendix 8-B-1 (Specific Commitments on Cross-Border Supply of Services and Liberalisation of Investments); and  
(b) Appendix 8-B-2 (Specific Commitments in Conformity with Section D (Temporary Presence of Natural Persons for 
Business Purposes) of Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic Commerce)).  
2. The Appendices referred to in paragraph 1 constitute an integral part of this Annex.  
3. The definitions of terms provided for in Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic 
Commerce) apply to this Annex.  
4. In identifying in the Appendices individual sectors and sub-sectors of services:  
(a) " CPC" means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, No. 77, CPC prov, 1991;  
(b) " CPC ver. 1.0 " means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, No. 77, CPC ver 1.0, 1998; and  
(c) " ISIC rev 3.1 " means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, No. 4, ISIC REV 3.1, 2002.EN  12.6.2020 Official Journal of the European Union L 186/1111
 EN  L 186/1112 Official Journal of the European Union 12.6.2020  
Appendix 8-B-1  
SPECIFIC COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES AND LIBERALISATION OF INVESTMENTS  
1. The lists of commitments specified in Section A (Schedule of Specific Commitments in Services Sectors) and Section B 
(Schedule of Specific Commitments in Liberalisation of Investment in Non-Services Sectors) of this Appendix indicate 
the economic activities liberalised pursuant to Articles 8.7 (Schedule of Specific Commitments) and 8.12 (Schedule of 
Specific Commitments) and, by means of reservations, the market access, national treatment, performance requirement 
limitations and additional commitments that apply to enterprises and investors of the Union in those activities or to 
services and service suppliers of the Union in those sectors, where applicable.  
2. Viet Nam does not undertake any commitments on market access, national treatment or performance requirements in 
sectors or sub-sectors covered by this Agreement and not mentioned in the Schedules specified in this Appendix.  
3. The lists of commitments specified in this Appendix do not include measures relating to qualification requirements 
and procedures, technical standards and licensing requirements and procedures when they do not constitute a market 
access, a national treatment or performance requirement limitation within the meaning of Article 8.4 (Market Access), 
8.5 (National Treatment), 8.8 (Performance Requirements), 8.10 (Market Access) or 8.11 (National Treatment). Those 
measures, such as the need to obtain a licence, universal service obligations, the need to obtain recognition of 
qualifications in regulated sectors, the need to pass specific examinations, including language examinations, and the 
non-discriminatory requirement that certain activities may not be carried out in environmentally protected zones or 
areas of particular historic and artistic interest, even if not listed in this Appendix, apply in any case to enterprises and 
investors of the Union or to services and service suppliers of the Union, where applicable.  
4. Article 8.8 (Performance requirements) does not apply to subsidies (  1 ) aimed at promoting the welfare and 
employment of ethnic minorities.  
5. For greater certainty, notwithstanding Article 8.4 (Market Access), non-discriminatory requirements as regards the type 
of legal form of an enterprise do not need to be specified in the lists of commitments on liberalisation of investments 
in this Appendix in order to be maintained or adopted.  
6. For greater certainty, the following measures adopted or maintained in sectors other than services shall be deemed to 
be consistent with Article 8.4 (Market Access) and do not need to be specified in the lists of commitments on 
liberalisation of investments in this Appendix in order to be maintained or adopted:  
(a) measures concerning zoning or planning or regulations affecting the development or use of land, or other 
analogous measures;  
(b) measures seeking to ensure the conservation and protection of natural resources and the environment, including 
limitation on the availability, number and scope of concessions granted, and the imposition of moratoria or bans.  
7. The rights and obligations arising from the lists specified in this Appendix shall have no direct effect and confer no 
rights directly on natural or juridical persons.  
8. Where Viet Nam maintains a reservation that requires that a service supplier or an investor be a citizen, national, 
permanent resident or resident of its territory as a condition to the performance of an economic activity, including 
services, in its territory, a reservation listed in the list of commitments in Appendix 8-B-2 (Specific Commitments in 
conformity with Section D (Temporary Presence of Natural Persons for Business Purposes) of Chapter 8 (Liberalisation 
of Investment, Trade in Services and Electronic Commerce)) pursuant to Article 8.2 (Definitions) with respect to 
temporary movement of natural persons shall operate as a reservation with respect to the commitments on liberali ­
sation of investments specified in this Appendix in conformity with Article 8.7 (Schedule of Specific Commitments), to 
the extent applicable.  
( 1 ) For greater certainty, the Parties understand that, for the purposes of this paragraph, the term  "subsidies " includes benefits granted for 
the development of ethnic minorities, such as site assistance, human resources training, assistance for technology research and  
development, legal aid, market information and promotion.
EN  12.6.2020 Official Journal of the European Union L 186/1113
 Horizontal Commitments 
ALL SECTORS  Employment of foreigners 
1. Unbound for measures relating to employment of foreigners, unless otherwise provided in Section D (Temporary Presence of Nat ural Persons for 
Business Purposes) of Chapter 8 (Liberalisation of Investments, Trade in Services and Electronic Commerce). 
Share acquisition, securities and public companies 
2. Union investors are permitted to make a capital contribution in the form of buying shares of Viet Nam's enterprises. In the case of a capital 
contribution in the form of buying shares of joint-stock commercial banks or for the sectors not committed in this Schedule, th e total equity 
held by foreign investors in each enterprise may not exceed 30 % of the enterprise's chartered capital unless otherwise provide d by Viet Nam's 
laws and regulations, or authorised by Viet Nam's competent authority in accordance with its obligations under agreements to wh ich both Parties 
are party. For the other sectors and sub-sectors committed in this Schedule, the level of equity held by foreign investors in t he acquisition of 
Vietnamese enterprises shall correspond to the limitations on foreign capital participation set forth therein, if any. 
Unless otherwise specified in each specific sector or sub-sector of this Schedule, no limitation on foreign ownership in a publ ic company, except 
the following: 
— in sectors where laws and regulations of Viet Nam prescribe limitations on foreign ownership, foreign ownership in a public c ompany shall 
have to comply with such limitations; 
— in sectors where foreign investment is conditional and conditions for foreign investment in such sectors do not include limit ation on foreign 
ownership, foreign investors are not allowed to hold more than 49 % of total number of stocks of a public company. 
Organisational issues 
3. Unbound for the establishment and operation of cooperatives, union of co-operatives, household business and sole-proprietors hip. 
Representative offices of foreign service suppliers are permitted to be established in Viet Nam, but they shall not engage in a ny direct profit- 
making activities (1 ). 
Unless otherwise indicated in each specific sector or sub-sector of this Schedule, the establishment of branches is unbound. Tr eatment accorded 
to subsidiaries of Union juridical persons formed in accordance with Vietnamese law and having their registered office, central  administration or 
principal place of business within Viet Nam is not extended to branches or agencies established in Viet Nam by Union's companie s (2 ).
EN  L 186/1114 Official Journal of the European Union 12.6.2020
 State-owned enterprises 
4. Unbound for privatisation, equitisation or divestment of assets through transfer or disposal of equity interests or assets o f state-owned enter ­
prises. 
Public utilities 
5. Economic activities considered as public utilities at a national or local level may be subject to public monopolies or to ex clusive rights granted to 
private operators. 
Land and real estate 
6. Unbound for land ownership, acquisition of land use rights, land lease, usage of land, land planning, term of land use, righ ts and obligations of 
land users (3 ). Natural resources found in land belong to the State of Viet Nam. Cultural heritage, whose owner cannot be identified, found in 
land belong to the State of Viet Nam. Unbound for measures relating to the purchase, selling, ownership and leasing of resident ial real estates by 
foreigners. 
Investment procedures 
7. Unbound for any measure with respect to investment procedures applied to foreign investors or foreign-invested economic enti ties, such as 
procedures relating to investment registration certificates of investment projects, and foreign exchange management procedures (4 ). 
(1 ) Representative office is a subordinate unit of foreign enterprises, established under the Vietnamese law in order to seek, pr omote trade and tourism opportunities but is not allowed to engage in any direct 
profit-making activities. 
(2 ) In accordance with the Civil Code of Viet Nam, these subsidiaries are considered as juridical persons of Viet Nam. 
(3 ) For greater certainty, foreign organisations and individuals cannot own land. They can only lease land in line with the durat ion of their investment project subject to approval of a competent State body, 
which shall not exceed 50 years. 
(4 ) For greater certainty, this reservation is without prejudice to the Parties’ rights and obligations under Sub-Section 1 (Dome stic Regulation) of Section E (Regulatory Framework). A breach of an obligation 
under Sub-Section 1 (Domestic Regulation) of Section E (Regulatory Framework) in itself shall not be considered a breach of Art icles 8.4 (Market Access), 8.5 (National Treatment), 8.8 (Performance 
Requirements), 8.10 (Market Access) or 8.11 (National Treatment).
EN  12.6.2020 Official Journal of the European Union L 186/1115  
SECTION A  
SCHEDULE OF SPECIFIC COMMITMENTS IN SERVICES SECTORS  
Explanatory Notes  
1. The list of this Schedule is composed of the following elements:  
(a) the first column indicates the sector or sub-sector in which the commitment is undertaken by Viet Nam, and the 
scope of liberalisation to which the reservations apply;  
(b) the second column describes the applicable reservations to Articles 8.4 (Market Access) and 8.10 (Market Access) 
in the sector or subsector indicated in the first column;  
(c) the third column describes the applicable reservations to Articles 8.5 (National Treatment) and 8.11 (National 
Treatment) in the sector or subsector indicated in the first column; and  
(d) the fourth column describes the specific commitments on measures affecting the cross-border supply of services 
and investments in service sectors not subject to scheduling under Articles 8.4 (Market Access), 8.5 (National 
Treatment), 8.10 (Market Access) and 8.11 (National Treatment).  
2. Measures inconsistent with both Articles 8.4 (Market Access) and 8.5 (National Treatment) or with both Articles 8.10 
(Market Access) and 8.11 (National Treatment) shall be inscribed in the column relating to Articles 8.4 (Market Access) 
and 8.10 (Market Access). In that case, the inscription shall be considered to provide a condition or qualification to 
Articles 8.5 (National Treatment) and 8.11 (National Treatment) as well.  
3. Notwithstanding Article 8.4 (Market Access), non-discriminatory requirements as regards the type of legal form of an 
enterprise do not need to be specified in this Schedule in order to be maintained or adopted by Viet Nam.
EN  L 186/1116 Official Journal of the European Union 12.6.2020
 List of Specific Commitments in Services Sectors  
Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
I. Horizontal commitments  
ALL SECTORS INCLUDED IN THIS 
SCHEDULE  (3) None, except: 
Unless otherwise specified in each specific sector 
or sub-sector of this Schedule, foreign enterprises 
are allowed to establish commercial presence in 
Viet Nam in the form of business cooperation 
contract (1 ), joint venture enterprise, 100 % 
foreign-invested enterprise. 
Representative offices of foreign service suppliers 
are permitted to be established in Viet Nam, but 
they shall not engage in any direct profit-making 
activities (2 ). (3) None, except: 
Eligibility for subsidies may be limited to 
Vietnamese service suppliers, i.e. to juridical 
persons established within the territory of 
Viet Nam, or a part thereof. The granting 
of one-time subsidisation to promote and 
facilitate the process of equitisation is not 
in breach of this commitment. Unbound 
for subsidies for Research and Development. 
Unbound for subsidies in the Health, 
Education and Audio-visual sectors. 
Unbound for subsidies aimed at promoting 
the welfare and employment of ethnic 
minorities.  
Unless otherwise indicated in each specific sector or 
sub-sector of this Schedule, the establishment of 
branches is unbound.  
The conditions of ownership, operation and juridical 
form and scope of activities as set out in the 
respective licences or other form of approval estab ­
lishing or authorising the operation or supply of 
services by an existing foreign service supplier shall 
not be made more restrictive than they exist as of the 
date of entry into force of this Agreement.
EN  12.6.2020 Official Journal of the European Union L 186/1117
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Foreign-invested enterprises shall be permitted by 
competent authorities of Viet Nam to lease the land 
to carry out their investment projects. The land 
leasing period shall correspond to the time of 
operation of those enterprises and shall be stipulated 
in their investment licences and shall be extended 
whenever the time of operation of those enterprises 
is extended by competent authorities.  
Foreign service suppliers are permitted to make 
capital contributions in the form of buying shares 
of Viet Nam's enterprises. In case of capital 
contributions in the form of buying shares of joint- 
stock commercial banks and for the sectors not 
committed in this Schedule, the total equity held by 
foreign investors in each enterprise may not exceed 
30 % of the enterprise's chartered capital unless 
otherwise provided by Viet Nam's laws or authorised 
by Viet Nam's competent authority.  
For the other sectors and sub-sectors committed in 
this Schedule, the level of equity held by foreign 
investors in the acquisition of Vietnamese enterprises 
shall be corresponding to the limitations on foreign 
capital participation set forth therein, if any, including 
the limitations in the form of transitional periods, 
where applicable.  
II. Sector-specific commitments  
1. BUSINESS SERVICES  
A. Professional Services
EN  L 186/1118 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(a) Legal services (CPC 861) excluding: 
— participation in legal proceedings 
in the capacity of defenders or 
representatives of their clients 
before the courts of Viet Nam; 
— legal documentation and certifi ­
cation services of the laws of 
Viet Nam (3 ) (1) None. 
(2) None. 
(3) Foreign lawyers organisations (4 ) are permitted to 
establish commercial presence in Viet Nam in the 
following forms: 
— Branches of foreign lawyers organisations; 
— Subsidiaries of foreign lawyers organisations; 
— Foreign law firms (5 ); 
— Partnerships between foreign lawyers organ ­
isations and Viet Nam's law partnerships. 
Commercial presences of foreign lawyers organ ­
isations are permitted to make consultations on 
Vietnamese laws if the consulting lawyers have 
graduated from a Vietnamese law college and 
satisfy requirements applied to like Vietnamese 
law practitioners.  (1) None. 
(2) None. 
(3) None.  
(b) Accounting and auditing and book ­
keeping services (CPC 862)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(c) Taxation services (CPC 863)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(d) Architectural services (CPC 8671)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.
EN  12.6.2020 Official Journal of the European Union L 186/1119
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(e) Engineering services (CPC 8672) 
(f) Integrated engineering services (CPC 
8673)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None, except: 
The supply of services related to topo ­
graphical, geotechnical, hydro geological 
and environmental surveys and technical 
surveys for urban-rural development 
planning, sectoral development planning are 
subject to the authorisation of the 
Government of Viet Nam (6 ). 
(g) Urban planning and urban landscape 
architectural services (CPC 8674)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None, except the responsible foreign 
architects working in foreign-invested enter ­
prises must have the professional practicing 
certificate granted or recognised by the 
Government of Viet Nam. 
In some areas, subject to the regulations of 
the Government of Viet Nam for national 
security and social stability purposes, 
foreign service suppliers may not be 
permitted to provide this service (7 ). 
(i) Veterinary services (CPC 932) (8 ) (1) None. 
(2) None. 
(3) Access is granted to natural persons exclusively 
for the conduct of private professional practice 
and under the authorisation by the veterinary 
authorities.  (1) None. 
(2) None. 
(3) None.
EN  L 186/1120 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(j) Nursing services, physiotherapists 
and para-medical personnel (CPC 
93191)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
B. Computer and Related Services (CPC 84)  
(1) None. 
(2) None. 
(3) None. 
Branching is allowed.  (1) None. 
(2) None. 
(3) None, except that the chief of the branch has 
to be a resident in Viet Nam.  
C. Research and Development Services  
(a) R&D services on natural sciences 
(CPC 851)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(c) Interdisciplinary R&D services (CPC 
853)  (1) None. 
(2) None. 
(3) Joint ventures with foreign capital contribution 
not exceeding 70 % can be established.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.  
E. Rental/Leasing Services without Operators  
(a) Relating to ships (CPC 83103)  (1) None. 
(2) None. 
(3) None, except that joint ventures with foreign 
capital contribution not exceeding 70 % can be 
established.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.
EN  12.6.2020 Official Journal of the European Union L 186/1121
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(b) Relating to aircraft (CPC 83104)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(d) Relating to other machinery and 
equipment (CPC 83109) (9 ) (1) None. 
(2) None. 
(3) Foreign service suppliers may only provide 
services through joint venture with Vietnamese 
partners, with foreign equity not exceeding 51 %.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.  The equipment to be brought into 
Viet Nam must comply with 
relevant regulations of Viet Nam 
on management of import and 
export, standards, technical 
requirement, national security, 
national telecommunications infra ­
structure and comply with the 
provisions of relevant laws on tele ­
communications licensing as well 
as licences on use of frequencies 
and radio equipment.  
F. Other Business Services  
(a) Advertising services (CPC 871, 
excluding advertising for cigarettes)  (1) None. 
(2) None. 
(3) None, except: 
Foreign service suppliers are permitted to 
establish joint venture or business cooperation 
contract with Vietnamese partners who are 
legally authorised to do advertising services.  (1) None. 
(2) None. 
(3) None.  The advertising for wines and 
spirits shall be subject to State 
regulations, which are applied on 
a non-discriminatory basis.
EN  L 186/1122 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(b) Market research services (CPC 864, 
excluding 86402)  (1) None. 
(2) None. 
(3) None, except: 
Joint ventures shall be allowed with foreign 
capital contribution not exceeding 51 % of the 
legal capital of the joint venture. 100 % foreign- 
invested enterprises shall be permitted.  (1) None. 
(2) None. 
(3) None.  
(c) Management consultant services 
(CPC 865)  (1) None. 
(2) None. 
(3) None. 
Branching is allowed.  (1) None. 
(2) None. 
(3) None.  
(d) Services related to management 
consulting 
— CPC 866, except CPC 86602 
— Arbitration and conciliation 
services for commercial disputes 
between businesses 
(CPC 86602**)  (1) None. 
(2) None. 
(3) None. 
Branching is allowed.  (1) None. 
(2) None. 
(3) None, except that the chief of the branch has 
to be a resident in Viet Nam.
EN  12.6.2020 Official Journal of the European Union L 186/1123
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(e) Technical testing and analysis 
services (CPC 8676, excluding 
conformity testing of transport 
vehicles and certification of 
transport vehicles)  (1) None, except for mining, oil, and gas related field. 
(2) None. 
(3) None, except where Viet Nam allows private 
suppliers access to a sector previously closed to 
private sector competition on the grounds that 
the service had been supplied in the exercise of 
governmental authority, joint ventures to supply 
such service shall be allowed without limitation 
on foreign ownership three years after such access 
to private sector competition is allowed. Five 
years after those private sector services suppliers 
have been granted such access: none. 
Access to certain geographic areas may be 
restricted for national security reasons.  (1) None. 
(2) None. 
(3) None.  
(f) Services incidental to agriculture, 
hunting and forestry (CPC 881) (10 ) (1) None. 
(2) None. 
(3) None, except: 
Only in the form of a joint venture or a business 
co-operation contract. Foreign capital 
contribution may not exceed 51 % of the legal 
capital of the joint venture.  (1) None. 
(2) None. 
(3) None, except: 
Access to certain geographical areas may be 
restricted (11 ). 
(h) Services incidental to mining (CPC 883) 
1. The commitments specified hereunder are not understood to cover the following activities: supply of equipment, materials and  chemicals, supply base services, offshore/marine 
support vessels, accommodation and catering, helicopter services. 
2. The commitments specified hereunder are made without prejudice to the rights of the Government of Viet Nam to set out the ne cessary regulations and procedures to regulate the oil 
and gas related activities carried out within the territory or jurisdiction of Viet Nam in full conformity with the rights and obligations of Viet Nam under the GATS.
EN  L 186/1124 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(1) None, except: companies without a commercial 
presence may be required to be registered with 
the competent authority of the Government of 
Viet Nam under the terms outlined in Viet 
Nam's applicable laws. 
(2) None. 
(3) None, except: 
Joint ventures with foreign capital contribution 
not exceeding 51 % shall be permitted. 100 % 
foreign-invested enterprises shall be permitted.  (1) None, except as indicated in market access 
column. 
(2) None. 
(3) None, except as indicated in the market 
access column.  
(i) Services incidental to manufacturing 
(CPC 884 and 885)  (1) None 
(2) None. 
(3) None, except: 
Only joint ventures with foreign capital 
contribution not exceeding 50 % or 100 % 
foreign-invested enterprises shall be permitted.  (1) None. 
(2) None. 
(3) Unbound.  
(m) Related scientific and technical 
consulting services (12 ) (CPC 86751, 
86752 and 86753 only)  (1) None, except: companies without a commercial 
presence may be required to be registered with 
the competent authority of the Government of 
Viet Nam under the terms outlined in Viet 
Nam's applicable laws. 
(2) None. 
(3) None, except: 
Joint ventures with foreign capital contribution 
not exceeding 51 % shall be permitted. 100 % 
foreign-invested enterprises shall be permitted.  (1) None, except as indicated in the market 
access column. 
(2) None. 
(3) None, except as indicated in the market 
access column.
EN  12.6.2020 Official Journal of the European Union L 186/1125
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(n) Maintenance and repair of 
equipment (not including maritime 
vessels, aircraft or other transport 
equipment) (CPC 633)  (1) None. 
(2) None. 
(3) None, except: 
Joint ventures with foreign capital contribution 
not exceeding 51 % shall be permitted. 100 % 
foreign-invested enterprises shall be permitted.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.  
(o) Building-cleaning services (CPC 874) 
— Disinfecting and exterminating 
services (CPC 87401) 
— Window cleaning services (CPC 
87402) 
only in industrial zones and 
export processing zones  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(p) Special photography services except 
aerial photography (CPC 87504)  (1) None. 
(2) None. 
(3) Foreign service suppliers may only provide 
services through BCC or joint venture with Viet ­
namese service suppliers.  (1) None. 
(2) None. 
(3) None.  
(q) Packaging services (CPC 876)  (1) None. 
(2) None. 
(3) Joint ventures with total foreign capital 
contribution not exceeding 70 % shall be 
permitted.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.
EN  L 186/1126 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(r) Trade fairs and exhibitions services 
(CPC 87909**)  (1) Unbound. 
(2) None. 
(3) Joint venture with the foreign capital contribution 
not exceeding 49 % shall be permitted. Five years 
after the date of entry into force of this 
Agreement, the capital limitation shall be 51 %. 
Three years thereon, this capital limitation shall 
be abolished.  (1) Unbound. 
(2) None. 
(3) None.  The organising trade fairs and 
exhibitions shall be subject to 
authorisation in line with Viet 
Nam's relevant laws and regu ­
lations.  
2. COMMUNICATION SERVICES  
B. Postal Services (13 ) (CPC 7511**, CPC 
7512**)  (1) None (14 ). 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  Services and services suppliers of 
any other Party shall be accorded 
treatment no less favourable than 
the treatment accorded to the Viet ­
namese Post Office or its 
subsidiaries for its competitive 
activities.  
c. Telecommunication Services 
Commitments hereunder are made in accordance with  "Notes for Scheduling Basic Telecom Services Commitments " (S/GBT/W/2/REV.1) and  "Market Access Limitations on Spectrum 
Availability " (S/GBT/W/3). For the purpose of these commitments, a  "non-facilities-based service supplier " means a service supplier which does not own transmission capacity but 
contracts for such capacity, including submarine cable capacity, including on a long-term basis, from a facilities-based servic e supplier. A non-facilities-based service supplier is not 
otherwise excluded from owning telecommunications equipment within its premises and permitted public service provision points ( POP).
EN  12.6.2020 Official Journal of the European Union L 186/1127
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Basic telecommunication services 
(a) Voice telephone services (CPC 7521) 
(b) Packet-switched data transmission 
services (CPC 7523**) 
(c) Circuit-switched data transmission 
services (CPC 7523**) 
(d) Telex services (CPC 7523**) 
(e) Telegraph services (CPC 7523**) 
(f) Facsimile services (CPC 7521** + 
7529**)  (1) None, except: 
Wire-based and mobile terrestrial services: Service 
must be offered through commercial 
arrangements with an entity established in Viet 
Nam and licensed to provide international tele ­
communication services. 
Satellite-based services: Subject to commercial 
arrangements with Vietnamese international 
satellite service suppliers duly licensed in Viet 
Nam, except satellite-based services offered to:  (1) None. 
(2) None. 
(3) None.  For consortium submarine cable 
links where Viet Nam is member, 
foreign service suppliers shall be 
permitted to control fully-owned 
submarine cable transmission 
capacity (e.g. IRU or consortium 
ownership) terminating at a 
licensed cable landing station in 
Viet Nam, and to provide such 
capacity to international facilities- 
based service suppliers licensed in 
Viet Nam and international VPN 
and IXP service suppliers licensed 
in Viet Nam.  
(g) Private leased circuit services (CPC 
7522** + 7523**) 
(o*) Other services 
— Videoconference services (CPC 
75292) 
— Video transmission services, 
excluding broadcasting (15 ) 
— Radio based services includes: 
+ Mobile telephone (terrestrial and 
satellite)  — Offshore/on sea based business customers, 
government institutions, facilities-based service 
suppliers, radio and television broadcasters, 
official international organisations representative 
offices, diplomatic representatives and consulates, 
high tech and software development parks who 
are licensed to use satellite-earth stations; 
— Multinational companies (16 ), which are licensed 
to use satellite-earth stations.
EN  L 186/1128 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
+ Mobile data (terrestrial and satellite) 
+ Paging 
+ PCS 
+ Trunking 
— Internet exchange service (IXP) (17 ) (2) None. 
(3) None, except: 
Non facilities-based services: Joint venture will be 
allowed without limitation on choice of partner. 
Foreign capital contribution shall not exceed 65 % 
of legal capital of the joint ventures. Five years 
from the date of entry into force of this 
Agreement, this capital limitation will be 75 %. 
Facilities-based services: Joint venture with tele ­
communications service suppliers duly licensed 
in Viet Nam will be allowed. Foreign capital 
contribution shall not exceed 49 % of legal 
capital of the joint ventures. 51 % gives 
management control of the joint venture. 
In the telecommunications sector, foreign 
investors in BCC will have the possibility to 
renew current arrangements or to convert them 
into another form of establishment with 
conditions no less favourable than those they 
currently enjoy.  
Basic telecommunication services: 
(o*) Other services 
— Virtual private network 
(VPN) (18 ) (1) None, except: 
Wire-based and mobile terrestrial services: Service 
must be offered through commercial 
arrangements with an entity established in Viet 
Nam and licensed to provide international tele ­
communication services. 
Satellite-based services: Subject to commercial 
arrangements with Vietnamese international 
satellite service suppliers duly licensed in Viet 
Nam, except satellite-based services offered to:  (1) None. 
(2) None. 
(3) None.  For consortium submarine cable 
links where Viet Nam is member, 
foreign service suppliers shall be 
permitted to control fully-owned 
submarine cable transmission 
capacity (e.g. IRU or consortium 
ownership) terminating at a 
licensed cable landing station in 
Viet Nam, and to provide such 
capacity to international facilities- 
based service suppliers licensed in 
Viet Nam and international VPN 
and IXP service suppliers licensed 
in Viet Nam.
EN  12.6.2020 Official Journal of the European Union L 186/1129
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
— Offshore/on sea based business customers, 
government institutions, facilities-based service 
suppliers, radio and television broadcasters, 
official international organisations representative 
offices, diplomatic representatives and consulates, 
high tech and software development parks who 
are licensed to use satellite-earth stations; 
— Multinational companies, which are licensed to 
use satellite-earth stations. 
(2) None 
(3) None, except: 
Non facilities-based services: Joint ventures shall 
be allowed without limitation on choice of 
partner. Foreign capital contribution shall not 
exceed 70 % of legal capital of the joint 
ventures. Five years from the date of entry into 
force of this Agreement, this capital limitation 
will be 75 %. 
Facilities-based services: Joint venture with tele ­
communications service suppliers duly licensed 
in Viet Nam will be allowed. Foreign capital 
contribution shall not exceed 49 % of legal 
capital of the joint ventures.  
Value-added services 
(h) Electronic mail (CPC 7523**) 
(i) Voice mail (CPC 7523**) 
(j) On-line information and database 
retrieval (CPC 7523**)  (1) None, except: 
Wire-based and mobile terrestrial services: Service 
must be offered through commercial 
arrangements with an entity established in Viet 
Nam and licensed to provide international tele ­
communication services.  (1) None. 
(2) None 
(3) None.
EN  L 186/1130 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(k) Electronic data interchange (EDI) 
(CPC 7523**) 
(l) Enhance/value-added facsimile 
services, including store and 
forward, store and retrieve (CPC 
7523**)  Satellite-based services: Subject to commercial 
arrangements with Vietnamese international 
satellite service suppliers duly licensed in Viet 
Nam, except satellite-based services offered to:  
(m) Code and protocol conversion 
(n) On-line information and data 
processing (incl. transaction 
processing) (CPC 843**)  — Offshore/on sea based business customers, 
government institutions, facilities-based 
service suppliers, radio and television broad ­
casters, official international organisations 
representative offices, diplomatic represen ­
tatives and consulates, high tech and 
software development parks who are 
licensed to use satellite-earth stations; 
— Multinational companies, which are licensed 
to use satellite-earth stations.  
(2) None.  
(3) None, except: 
Non facilities-based services: Business 
cooperation contracts or joint ventures will be 
allowed. Foreign capital contribution shall not 
exceed 65 % of legal capital of the joint 
ventures. Five years from the date of entry into 
force of this Agreement, this capital limitation 
will be 100 %. 
Facilities-based services: Business cooperation 
contracts or joint ventures (JV) with telecom ­
munications service suppliers duly licensed in 
Viet Nam will be allowed. Foreign capital 
contribution shall not exceed 50 % of legal 
capital of the joint ventures. Five years from 
the date of entry into force of this Agreement, 
this capital limitation will be 65 %.
EN  12.6.2020 Official Journal of the European Union L 186/1131
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
51 % gives management control of the joint 
venture. 
In the telecommunications sector, foreign 
investors in BCC will have the possibility to 
renew current arrangements or to convert them 
into another form of establishment with 
conditions no less favourable than those they 
currently enjoy.  
Value added services 
(o) Other 
— Internet access services IAS (19 ) (1) Wire-based and mobile terrestrial services: None, 
except: Service must be offered through 
commercial arrangements with an entity estab ­
lished in Viet Nam and licensed to provide inter ­
national telecommunication services. 
Satellite-based services: Subject to commercial 
arrangements with Vietnamese international satellite 
service suppliers duly licensed in Viet Nam, except 
satellite-based services offered to: 
— Offshore/on sea based business customers, 
government institutions, facilities-based services 
suppliers, radio and television broadcasters, 
official international organisations representative 
offices, diplomatic representatives and consulates, 
high tech and software development parks who 
are licensed to use satellite-earth stations; 
— Multinational companies, which are licensed to 
use satellite-earth stations.  (1) None. 
(2) None. 
(3) None.  
(2) None.
EN  L 186/1132 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(3) Non facilities-based services: 
Joint venture will be allowed without limitation 
on choice of partner. Foreign capital contribution 
shall not exceed 65 % of legal capital of the joint 
ventures. Five years from the date of entry into 
force of this Agreement, this capital limitation 
will be 100 %. 
Facilities-based services: Joint venture (JV) with 
telecommunications service suppliers duly 
licensed in Viet Nam will be allowed. Foreign 
capital contribution shall not exceed 50 % of 
legal capital of the joint ventures. Five years 
from the date of entry into force of this 
Agreement, this capital limitation will be 65 %.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES  
A. General construction work for 
building (CPC 512) 
B. General construction work for civil 
engineering (CPC 513) 
C. Installation and assembly work (CPC 
514, 516) 
D. Building completion and finishing 
work (CPC 517) 
E. Other (CPC 511, 515, 518)  (1) Unbound (*). 
(2) None. 
(3) None, except: 
Foreign enterprises have to be juridical persons of 
another Party. 
Branching is allowed.  (1) Unbound (*). 
(2) None. 
(3) None, except that the chief of the branch has 
to be a resident in Viet Nam.  
4. DISTRIBUTION SERVICES  
Measures applicable to all sub-sectors in Distribution Services: 
Cigarettes and cigars, books, newspapers and magazines, video records on whatever medium, precious metals and stones, pharmaceu tical products and drugs (20 ), explosives, processed oil 
and crude oil, rice, cane and beet sugar are excluded from the commitments.
EN  12.6.2020 Official Journal of the European Union L 186/1133
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
A. Commission agents' services (CPC 
621, 61111, 6113, 6121) 
B. Wholesale trade services (CPC 622, 
61111, 6113, 6121) 
C. Retailing services (CPC 631 + 632, 
61112, 6113, 6121) (21 ) (1) Unbound, except none for: 
— Distribution of products for personal use; 
— Distribution of legitimate computer software 
for personal and commercial use. 
(2) None. 
(3) None, except: 
Foreign-invested companies engaging in 
distribution services will be permitted to engage 
in the commission agents', wholesale and retail 
business of all legally imported and domestically 
produced products. 
The establishment of outlets for retail services 
(beyond the first one) shall be allowed on the 
basis of an Economic Needs Test (ENT) (22 ). In 
case of establishing an outlet less than 500m2 
within the area planned for trading activities 
and already completed construction of infra ­
structure, ENT is not required. 
Five years from the date of entry into force of this 
Agreement, the requirement of the ENT will be 
abolished. For greater certainty, Viet Nam retains 
the right to apply non-discriminatory zoning or 
planning measures.  (1) Unbound, except as indicated in Mode 1, 
market access column. 
(2) None. 
(3) None.
EN  L 186/1134 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
D. Franchising services (CPC 8929)  (1) None. 
(2) None. 
(3) None. 
Branching is allowed.  (1) None. 
(2) None. 
(3) None, except that the chief of the branch has 
to be a resident in Viet Nam.  
5. EDUCATIONAL SERVICES 
Only in technical, natural sciences and technology, business administration and business studies, economics, accounting, intern ational law and language training fields. 
With regard to points (C), (D), and (E) below: The education content must be approved by Viet Nam's Ministry of Education and T raining.  
B. Secondary education services (CPC 
922)  (1) Unbound. 
(2) None. 
(3) Unbound.  (1) Unbound. 
(2) None. 
(3) Unbound.  
C. Higher education services (CPC 923) 
D. Adult education (CPC 924) 
E. Other education services (CPC 929 
including foreign language training)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) Foreign teachers who wish to work in 
foreign-invested schools shall have at least 
five years of teaching experience, and their 
qualifications shall be recognised by the 
competent authority.  
6. ENVIRONMENTAL SERVICES 
Access to certain geographic areas may be restricted for national security reasons (23 ).
EN  12.6.2020 Official Journal of the European Union L 186/1135
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
A. Sewage services (CPC 9401)  (1) Unbound, except related consulting services. 
(2) None. 
(3) None, except: 
Confirming that services supplied in the exercise 
of governmental authority as defined in Article 
I:3(c) of the GATS may be subject to public 
monopolies or exclusive rights granted to 
private operators.  (1) None. 
(2) None. 
(3) None.  Foreign companies are allowed to 
do business activities in Viet Nam 
in the form of build-operate- 
transfer (BOT) and build-transfer- 
operate (BTO).  
B. Refuse disposal services (CPC 
9402) (24 ) (1) Unbound, except related consulting services. 
(2) None. 
(3) None, except: 
Confirming that services supplied in the exercise 
of governmental authority as defined in Article 
I:3(c) of the GATS may be subject to public 
monopolies or exclusive rights granted to 
private operators. 
For the purpose of ensuring public welfare, 
foreign-invested enterprises are restricted from 
collecting refuse directly from households. They 
are only permitted to provide services at the 
refuse collection points as specified by local 
municipal and provincial authorities.  (1) None. 
(2) None. 
(3) None.  Foreign companies are allowed to 
do business activities in Viet Nam 
in the form of build-operate- 
transfer (BOT) and build-transfer- 
operate (BTO).
EN  L 186/1136 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
C. Sanitation and similar services (CPC 
9403)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
D. Other services 
— Cleaning services of exhaust 
gases (CPC 94040) and noise 
abatement services (CPC 94050)  (1) Unbound, except related consulting services. 
(2) None. 
(3) None, except: 
Confirming that services supplied in the exercise 
of governmental authority as defined in Article 
I:3(c) of the GATS may be subject to public 
monopolies or exclusive rights granted to 
private operators.  (1) Unbound, except related consulting services. 
(2) None. 
(3) None.  
— Nature and landscape protection 
services (CPC 9406)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
— Environmental impact assessment 
services (CPC 94090*)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
7. FINANCIAL SERVICES 
1. Commitments with respect to banking and other financial services are undertaken in accordance with relevant laws and regulat ions promulgated by competent authorities of Viet 
Nam provided that they do not circumvent Viet Nam's obligation taken herewith. 
2. As a general rule and on a non-discriminatory basis, the offer of banking and other financial services or products is subjec t to relevant institutional and juridical form requirements. 
3. With regard to new financial services, Viet Nam may impose a pilot testing program for a new financial services, and in doin g so may impose either a cap on the number of financial 
service suppliers that may participate in pilot testing or restrictions on scope of pilot testing program. These measures shall  not be more burdensome than necessary to achieve their 
aim.
EN  12.6.2020 Official Journal of the European Union L 186/1137
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
A. Insurance and Insurance-Related 
Services 
a. Direct insurance 
(a) Life insurance 
(b) Non-life insurance services 
b. Reinsurance and retrocession 
c. Insurance intermediation (such as 
brokerage and agency) 
d. Services auxiliary to insurance (such 
as consultancy, actuarial, risk 
assessment and claim settlement)  (1) None for: 
— Insurance services, excluding health insurance 
services (25 ), provided to enterprises with 
foreign-invested capital, foreigners working in 
Viet Nam; 
— Reinsurance and retrocession services; 
— Insurance services in international transpor ­
tation, including insurance of risks relating to: 
+ international maritime transport and inter ­
national commercial aviation, with such 
insurance to cover any or all of the 
following: the goods being transported, the 
vehicle transporting the goods and any 
liability arising there-from; and 
+ goods in international transit; 
— Insurance broking and reinsurance broking 
services; 
Consultancy, actuarial, risk assessment and 
claim settlement services. 
(2) None. 
(3) None, except as indicated in the horizontal 
section. 
Non-life branches of foreign insurance enterprises 
shall be permitted.  (1) None. 
(2) None. 
(3) None.
EN  L 186/1138 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Branches of foreign reinsurance enterprises shall 
be permitted after three years from the date of 
entry into force of this Agreement. 
For greater certainty, this shall be subject to 
prudential regulations.  
B. Banking and Other Financial Services  
(a) Acceptance of deposits and other 
repayable funds from the public 
(b) Lending of all types, including 
consumer credit, mortgage credit, 
factoring and financing of 
commercial transaction 
(c) Financial leasing 
(d) All payment and money trans ­
mission services, including credit, 
charge and debit cards, travellers' 
cheques and bankers drafts 
(e) Guarantees and commitments 
(f) Trading for own account or for 
account of customers, whether on 
an exchange, in an over-the-counter 
market or otherwise, the following: 
— Money market instrument 
(including cheques, bills, 
certificates of deposits);  (1) Unbound, except B(k) and B(l). 
(2) None. 
(3) None, except: 
(a) Foreign credit institutions are only permitted 
to establish commercial presence in Viet Nam 
in the following forms: 
(i) With respect to foreign commercial banks: 
representative office, branch of foreign 
commercial bank, commercial joint 
venture bank with foreign capital 
contribution not exceeding 50 % of 
chartered capital, joint venture financial 
leasing company, 100 % foreign-invested 
financial leasing company, join venture 
finance company and 100 % foreign- 
invested finance company and 100 % 
foreign-owned banks.  (1) Unbound, except B(k) and B(l). 
(2) None. 
(3) None, except: 
(a) The conditions for the establishment of a 
branch of a foreign commercial bank in 
Viet Nam: 
— The parent bank has total assets of 
more than US$20 billion at the end 
of the year prior to application. 
(b) The conditions for the establishment of a 
joint venture bank or a 100 % foreign- 
owned bank: 
— The parent bank has total assets of 
more than US$10 billion at the end 
of the year prior to application.
EN  12.6.2020 Official Journal of the European Union L 186/1139
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
— Foreign exchange; 
— Exchange rate and interest rate 
instrument including products 
such as swaps, forward rate 
agreements; 
— Bullion.  (ii) With respect to foreign finance companies: 
representative office, joint venture finance 
company, 100 % foreign-invested finance 
company, joint venture financial leasing 
company and 100 % foreign-invested 
financial leasing company.  (c) The conditions for the establishment of a 
100 % foreign-invested finance company or 
a joint venture finance company, a 100 % 
foreign-invested financial leasing company 
or a joint-venture financial leasing company:  
(h) Money broking  
(i) Asset management, such as cash or 
portfolio management, all forms of 
collective investment management, 
pension fund management, custodial, 
depository and trust services  With respect to foreign financial leasing companies: 
representative office, joint venture financial leasing 
company and 100 % foreign-invested financial 
leasing company.  The foreign credit institution has total assets of 
more than USD10 billion at the end of the year 
prior to application.  
(j) Settlement and clearing services for 
financial assets, including securities, 
derivative products, and other 
negotiable instruments 
(k) Provision and transfer of financial 
information, and financial data 
processing and related software by 
suppliers of other financial services 
(l) Advisory, intermediation and other 
auxiliary financial services on all 
activities listed in subparagraphs 
from (a) to (k), including credit 
reference and analysis, investment 
and portfolio research and advice, 
advice on acquisitions and on 
corporate restructuring and strategy  (b) Equity participation: 
(i) Viet Nam may limit equity participation by 
foreign credit institutions in equitised Viet ­
namese state-owned banks to the same level 
as equity participation by Vietnamese banks. 
(ii) For capital contribution in the form of buying 
shares, the total equity held by foreign insti ­
tutions and individuals in each Viet Nam's 
joint-stock commercial bank may not exceed 
30 % of the bank's chartered capital. 
(c) A branch (26 ) of foreign commercial bank is not 
allowed to open other transaction points outside 
its branch office, excluding ATMs. 
(d) Foreign credit institutions are allowed to issue 
credit cards on a national treatment basis.
EN  L 186/1140 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
C. Securities 
(f) Trading for own account or for 
account of customers, whether on 
an exchange, in an over-the-counter 
market or otherwise, the following: 
— Derivative products incl. futures 
and options; 
— Transferable securities; 
— Other negotiable instruments 
and financial assets, excluding 
bullion. 
(g) Participation in issues of all kinds of 
securities incl. under-writing and 
placement as an agent (publicly or 
privately), provision of services 
related to such issues 
(i) Asset management, such as portfolio 
management, all forms of collective 
investment management, pension 
fund management, custodial 
depository and trust services 
(j) Settlement and clearing services for 
securities, derivative products, and 
other securities-related instruments  (1) Unbound, except services C(k) and C(l). C(l) does 
not cover intermediation services related to C(f). 
Furthermore, advisory and other auxiliary services 
related to C(f) are permitted to the extent that 
such services are permitted by Viet Nam to its 
own financial service suppliers. 
(2) None. 
(3) Foreign securities service suppliers shall be 
permitted to establish representative offices and 
joint ventures with Vietnamese partners in 
which foreign capital contribution not exceeding 
49 %. 
Securities service suppliers with 100 % foreign- 
invested capital shall be permitted. 
For services from C(i) to C(l), branches of foreign 
securities services suppliers shall be permitted.  (1) Unbound, except services C(k) and C(l). C(l) 
does not cover intermediation services related 
to C(f). 
(2) None. 
(3) None.
EN  12.6.2020 Official Journal of the European Union L 186/1141
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(k) Provision and transfer of financial 
information, and financial data 
processing (27 ) and related software 
by suppliers of securities services 
(l) Advisory, intermediation and other 
auxiliary securities-related on all 
activities listed in subparagraphs (f) 
to (k), including credit reference 
and analysis, investment and 
portfolio research and advice, advice 
on acquisitions and on corporate 
restructuring and strategy  
8. HEALTH RELATED AND SOCIAL SERVICES  
A. Hospital services (CPC 9311) 
B. Medical and dental services (CPC 
9312)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
C. Health related and social services 
Social services (CPC 933): 
— Social services with accom ­
modation (CPC 9331) 
— Social services without accom ­
modation (CPC 9332)  (1) None. 
(2) None. 
(3) Joint ventures with foreign capital contribution 
not exceeding 70 % can be established.  (1) None. 
(2) None. 
(3) None, except as indicated in the market 
access column.
EN  L 186/1142 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel and restaurant including 
— Lodging services (CPC 64110) 
— Catering food (CPC 642) and 
drink services (CPC 643)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
B. Travel agencies and tour operator 
services (CPC 7471)  (1) None. 
(2) None. 
(3) None, except that foreign service suppliers are 
permitted to provide services in the form of 
joint ventures with Vietnamese partners with no 
limitation on foreign capital contribution.  (1) None. 
(2) None. 
(3) None, except tourist guides in foreign- 
invested enterprises shall be Vietnamese 
citizens. Foreign service supplying enterprises 
can only do inbound services and domestic 
travel for inbound tourists as an integral part 
of inbound services.  
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
A. Entertainment services (including 
theatre, live bands and circus 
services) (CPC 9619)  (1) Unbound. 
(2) None. 
(3) Unbound except joint ventures with foreign 
capital contribution not exceeding 49 % are 
permitted.  (1) Unbound. 
(2) None. 
(3) None.
EN  12.6.2020 Official Journal of the European Union L 186/1143
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
D. Other 
— Electronic games business (CPC 
964**)  (1) Unbound. 
(2) None. 
(3) Only through business cooperation contract or 
joint-venture with Vietnamese partners who are 
specifically authorised to provide these services. 
Foreign capital contribution shall not exceed 
49 % of the legal capital of the joint ventures.  (1) Unbound. 
(2) None. 
(3) None.  
11. TRANSPORT SERVICES  
A. Maritime Transport Services 
(a) Passenger transportation less 
cabotage (CPC 7211) 
(b) Freight transportation less cabotage 
(CPC 7212)  (1) None. 
(2) None. 
(3) (a) Establishment of registered companies for the 
purpose of operating a fleet under the 
national flag of Viet Nam: 
Foreign service suppliers are permitted to 
establish joint-ventures with foreign capital 
contribution not exceeding 70 % of total 
legal capital. Foreign seafarers may be 
permitted to work in ships under the 
national flag of Viet Nam (or registered in 
Viet Nam) owned by joint-ventures in Viet 
Nam but not exceeding 1/3 of total 
employees of the ships. The Master or first 
chief executive must be a Vietnamese citizen.  (1) None. 
(2) None. 
(3) None.  The following services at the port 
are made available to international 
maritime transport suppliers on 
reasonable and non-discriminatory 
terms and conditions: 
1. Pilotage; 
2. Towing and tug assistance; 
3. Provisioning, fuelling and 
watering 
4. Garbage collecting and ballast 
waste disposal; 
5. Port Captain's/Harbour Master's 
services; 
6. Navigation aids; 
7. Shore-based operational services 
essential to ship operations, 
including communications, 
water and electrical supplies;
EN  L 186/1144 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(b) Other forms of commercial presence for the 
supply of international maritime transport 
services (28 ): 
Foreign shipping companies can establish 
100 % foreign-invested enterprises.  8. Emergency repair facilities; 
9. Anchorage, berth and berthing 
services; 
10. Access to maritime agency 
services (29 ). 
Foreign-invested enterprises are only permitted to 
carry out activities from (1) to (7) as indicated below: 
1. Marketing and sales maritime transport services 
through direct contact with customers, from 
quotation to invoicing; 
2. Acting on behalf of the cargo owners; 
3. Provision of required business information; 
4. Preparation of documentation concerning 
transport documents including customs docu ­
ments, or other documents related to the origin 
and character of the goods transported; and 
5. Provision of maritime transport services including 
cabotage services by Vietnamese flagged vessels for 
the supply of integrated transport services. 
6. Acting on behalf of the company, organising the 
call of the ship or taking over cargoes when 
required; 
7. Negotiate and sign contracts for road, rail, inland 
waterways transportation related to cargoes trans ­
ported by the company.  
(d) Maintenance and repair of vessels 
(CPC 8868*)  (1) None. 
(2) None. 
(3) Unbound, except joint venture can be established. 
Foreign equity in the joint venture shall not 
exceed 70 %.  (1) None. 
(2) None. 
(3) None.
EN  12.6.2020 Official Journal of the European Union L 186/1145
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Maritime Auxiliary Services 
— Container handling services (CPC 
7411) (30 ) (1) Unbound. 
(2) None. 
(3) None, except that joint ventures with foreign 
capital contribution not exceeding 50 % can be 
established.  (1) Unbound. 
(2) None. 
(3) None.  
— Customs clearance services (31 ) (1) Unbound (*). 
(2) None. 
(3) None, except that joint ventures can be estab ­
lished with no foreign ownership limitation.  (1) Unbound (*). 
(2) None. 
(3) None.  
— Maritime agency services (32 ) (CPC 
748 (*))  (1) None. 
(2) None. 
(3) Unbound, except joint venture can be established. 
Foreign equity in the joint venture shall not 
exceed 49 %.  (1) None. 
(2) None. 
(3) Unbound.  
— Container station and depot 
services (33 ) (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
— Maintenance and repair of vessels 
(CPC 8868*)  (1) None. 
(2) None. 
(3) Foreign service suppliers are permitted to provide 
services only through the establishment of joint 
ventures with Vietnamese partners, with foreign 
equity not exceeding 51 %.  (1) None. 
(2) None. 
(3) None.
EN  L 186/1146 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
C. Air Transport Services  
(a) Sales and marketing air products 
services  (1) None. 
(2) None. 
(3) Airlines are permitted to provide service in Viet 
Nam through their ticketing offices or agents in 
Viet Nam.  (1) None. 
(2) None. 
(3) None.  
(b) Computer reservation services  (1) None, except the foreign service supplier must 
use public telecommunication network under 
the management of Viet Nam telecommunication 
authority. 
(2) None, except as indicated in Mode 1. 
(3) None, except as indicated in Mode 1.  (1) None. 
(2) None. 
(3) None  
(c) Maintenance and repair of aircraft 
(CPC 8868**)  (1) None. 
(2) None. 
(3) Foreign service suppliers may provide services 
through joint ventures with Vietnamese partners 
or 100 % foreign-invested enterprises.  (1) None. 
(2) None. 
(3) None.  
(d) Ground-handling services, excluding 
aircraft servicing and cleaning, 
surface transport, airport 
management and air service navi ­
gation  (1) None. 
(2) None. 
(3) Unbound. Five years after Viet Nam allows private 
suppliers access to an airport or terminal, foreign 
service suppliers are permitted to provide services 
to such airport or terminal only through the 
establishment of joint ventures with Vietnamese 
partners, with foreign equity not exceeding 49 %. 
Three years thereon, this capital 
limitation shall be 51 %.  (1) None. 
(2) None. 
(3) None, except: 
Any transfer of foreign capital in the joint 
ventures shall be subject to prior approval 
of Viet Nam's relevant authorities. The 
relevant Vietnamese partner(s) in joint 
ventures shall have first refusal right in 
such transfers.
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Categories of activities depend on the size of the 
airport. The number of service suppliers in each 
airport can be limited, due to available-space 
constraints. 
For greater certainty, Viet Nam reserves the rights 
to consider the authorisation and/or licensing of 
the above-mentioned joint-venture(s) based on 
the following considerations, among others: 
(i) the net socio-economic benefits that the 
Union investor(s) can generate, including but 
not limited to their long-term commitments, 
capacity building and technology transfer for 
Viet Nam, their prior contribution to Viet Nam's 
economy; (ii) their financial capability and 
relevant experience; and (iii) possible impact of 
Viet Nam national security and defence. 
The private access to the sector mentioned above 
means the authorisation for the participation of at 
least one Vietnamese 100 % privately owned 
company or one joint-venture in which Viet 
Nam's private capital contribution accounts for 
at least 51 %.  For greater certainty, the commitments in this 
sector do not preclude Viet Nam, with respect 
to significant socio-economic projects (e.g. infra ­
structure) that require a licence by or concession 
agreement with Viet Nam, from taking action, on 
terms not inconsistent with this Agreement, to: 
(i) require prior consent to the transfer of a 
licence or concession; 
(ii) prohibit the transfer of a licence or 
concession to a national or enterprise of a 
country that is not an Union Member State 
on the date hereof; or 
(iii) require its prior consent to the transfer of 
control of a licensee or concessionaire.  
(e) In-flight meal serving services  (1) None. 
(2) None. 
(3) Foreign service suppliers are permitted to provide 
services only through the establishment of joint 
ventures with Vietnamese partners, with foreign 
equity not exceeding 49 %.  (1) None. 
(2) None. 
(3) None.
EN  L 186/1148 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
E. Rail Transport Services 
(a) Passenger transportation (CPC 
7111) 
(b) Freight transportation (CPC 
7112)  (1) Unbound. 
(2) None. 
(3) Unbound except: Foreign suppliers are permitted 
to provide freight transport services through the 
establishment of joint ventures with Vietnamese 
partners in which the capital contribution of 
foreign side not exceeding 49 % of the total 
legal capital.  (1) Unbound. 
(2) None. 
(3) Unbound.  
F. Road Transport Services 
(a) Passenger transportation (CPC 
7121+7122) 
(b) Freight transportation (CPC 
7123)  (1) Unbound. 
(2) None. 
(3) None, except: 
Foreign service suppliers are permitted to provide 
passenger and freight transport services through 
business cooperation contracts or joint-ventures 
with the capital contribution of foreign side not 
exceeding 49 %. 
Subject to the needs of the market (34 ), joint- 
ventures with foreign capital contribution not 
exceeding 51 % may be established to provide 
freight transport services. 
100 % of a joint-venture's drivers shall be Viet ­
namese citizens.  (1) Unbound. 
(2) None. 
(3) None.  
H. Services Auxiliary to all Modes of Transport  
(a) Maritime cargo handling services 
(CPC 741)  (1) None. 
(2) None. 
(3) Foreign service suppliers may provide maritime 
cargo handling services only through a joint 
venture, with foreign equity not exceeding 49 %.  (1) None. 
(2) None. 
(3) Unbound.
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Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
(a) Container handling services, except 
services provided at airports (part 
of CPC 7411)  (1) None. 
(2) None. 
(3) Foreign service suppliers are only permitted to 
provide services through the establishment of 
joint ventures with Vietnamese partners with the 
capital contribution of foreign side not exceeding 
50 %.  (1) None. 
(2) None. 
(3) None.  
(b) Storage and warehouse services (CPC 
742)  (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.  
(c) Freight transport agency services 
(CPC 748) (35 ) (1) Unbound (*). 
(2) None. 
(3) None.  (1) Unbound (*). 
(2) None. 
(3) None.  
(d) Other (part of CPC 749) (36 ) (1) None. 
(2) None. 
(3) None.  (1) None. 
(2) None. 
(3) None.
EN  L 186/1150 Official Journal of the European Union 12.6.2020
 Mode of delivery: (1) Cross-border supply (2) Consumption abroad (3) Commercial presence  
Sectors and sub-sectors  Limitations on Market Access  Limitations on National Treatment  Additional Commitments  
Dredging services  (1) Unbound. 
(2) None. 
(3) Foreign service suppliers are only permitted to 
provide services through the establishment of 
joint ventures with Vietnamese partners with the 
capital contribution of foreign side not exceeding 
49 %. Five years from the date of entry into force 
of this Agreement, this capital limitation shall be 
51 %.  (1) Unbound. 
(2) None. 
(3) None.  
(1 ) Business cooperation contract is a document which is signed by two or more parties (of which at least one party must be Vietn amese legal entity and one party must be foreign legal entity) and which 
stipulates the responsibilities of, and the sharing of business results between, the parties for the purpose of conducting inve stment and business in Viet Nam without creating a legal entity. 
(2 ) Representative office is a subordinate unit of foreign enterprises, established under the Vietnamese law in order to seek, pr omote trade and tourism opportunities but is not allowed to engage in any direct 
profit-making activities. 
(3 ) For greater certainty, qualified Vietnamese lawyers working in foreign lawyer organisations are permitted to draft commercial  contracts and business charters related to Vietnamese law. 
(4 ) A "foreign lawyers organisation " is an organisation of practicing lawyers established in any commercial corporate form in a foreign country (including firms, c ompanies, corporations, etc.) by one or more 
foreign lawyers or law firms. 
(5 ) A " foreign law firm " is an organisation established in Viet Nam by one or more foreign lawyers organisations for the purpose of practicing law in V iet Nam. 
(6 ) For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secu rity and public order reasons that would be justified under Article XIV and 
Article XIV bis  of the GATS. 
(7 ) For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secu rity and public order reasons that would be justified under Article XIV and 
Article XIV bis  of the GATS. 
(8 ) Excluding keeping micro-organism strain for veterinary. 
(9 ) Excluding mining and oil field equipment; commercial radio, television and communication equipment. 
(10 ) Excluding services relating to investigation, evaluation and exploitation for natural forest including exploitation of woods and wild, rare and precious animals hunting and trapping, aerial photographing, 
aerial seed planting and aerial chemicals spraying and dusting, micro-bial plant, animal genetic resource in agriculture. For t he avoidance of ambiguity, animal husbandry and the improvement of breeding 
stock are included in this commitment. 
(11 ) For greater transparency, this allows the maintenance or adoption of limitations or restrictions for national security and pu blic order reasons in accordance with Article XIV and Article XIV bis  of the GATS. 
(12 ) The supply of services related to prospecting, surveying, exploration and exploitation is subject to the applicable laws and regulations of Viet Nam. 
(13 ) Exclude public services and reserved services. 
(14 ) The cross-border supply of service can be performed in association with a local service provider for the collection or delive ry. 
(15 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between 
operators. 
(16 ) A multinational is a corporation which: a) has a commercial presence in Viet Nam; b) operates in at least one other Party; c)  has been in operation for at least five years; d) is publicly listed on the stock 
exchange of a Party; and e) is licensed to use satellite services in at least one Party. 
(17 ) Services providing internet access service (IAS) suppliers with connection between them and to the international Internet bac kbone.
EN  12.6.2020 Official Journal of the European Union L 186/1151
 (18 ) Services, provided on commercial terms, establishing and managing a private network over public (shared) networks for the pur pose of carrying out, on a non-profit basis, voice and data tele ­
communications between members of a closed user group defined prior to the creation of the VPN. Such group may include a corpor ate group or organisation, or a group of legal entities with an 
established relationship affiliated through the pursuit of a common interest. Initial members of a closed user group using VPN service must be listed in a dialling or routing plan approved by the Competent 
Authority and subject to its oversight. VPN service suppliers shall notify to the Competent Authority changes of membership at least two working weeks prior to actually commencing commercial service 
and can commence commercial service provided that no objection from the Competent Authority is issued during these two weeks. M embers are not allowed to resell VPN services to unaffiliated third 
parties. Virtual private networks are not allowed to carry/transfer traffic of/between unaffiliated third parties. VPN services  can be offered by licensed foreign-invested service suppliers bundled with Internet 
access service and value-added services from (h) to (n). 
(19 ) Services providing internet access to the end users. 
(20 ) For the purposes of this schedule  "pharmaceuticals and drugs " do not include non-pharmaceutical nutritional supplements in tablet, capsule or powdered form. 
(21 ) For transparency purposes, this commitment includes multi-level sales by properly trained and certified Vietnamese individual  commission agents away from a fixed location for which remuneration is 
received both for the sales effort and for sales support services that result in additional sales by other contracted distribut ors. 
(22 ) Applications to establish more than one outlet shall be subject to pre-established publicly available procedures, and approva l shall be based on objective criteria. The main criteria of the ENT include the 
number of existing service suppliers in a particular geographic area, the stability of market and geographic scale. 
(23 ) For greater transparency, this commitment allows the maintenance or adoption of limitations or restrictions for national secu rity reasons that would be justified under Article XIV and Article XIV bis  of the 
GATS. 
(24 ) Import of refuse is forbidden by law. Treatment and disposal of hazardous waste is regulated by law. 
(25 ) For the purposes of this Appendix, the health insurance is classified as a part of life insurance. 
(26 ) In Viet Nam, foreign bank branches controlled by one financial institution of the Union are allowed to submit combined financ ial reports (including balance sheet, income statement, and cash flow 
statement). For greater certainty, no individual report of such foreign bank branches is required. Nothing in this paragraph sh all be construed to prevent Viet Nam’s authority to occasionally request such 
foreign bank branches to submit reports for supervisory purposes and secure compliance with the prudential ratios as stipulated  in Viet Nam’s laws and regulations. 
(27 ) For greater certainty, Viet Nam reserves the right to apply authorisation for the provision and transfer of financial data pr ocessing in accordance with Articles 8.19(Conditions for Licensing and 
Qualification) and 8.20 (Licensing and Qualification Procedures). 
(28 ) " Other forms of commercial presence for the supply of international maritime transport services " means the ability for foreign shipping companies to undertake locally activities which are related to the 
cargoes carried by them and necessary for the supply of the integrated transport service to their customers, within which the i nternational maritime transport constitutes a substantial elements and is 
supplied by the concerned foreign shipping company. 
(29 ) With respect to the access to and use of maritime agency services mentioned in the Additional Commitments column, where road,  rail, inland waterways, coastal and inland shipping, and related auxiliary 
services are not otherwise fully covered in the schedule, a multimodal transport operator shall have the ability to access Viet namese maritime agency services suppliers to rent, hire or charter trucks, railway 
carriages, or barges and related equipment, for the purpose of onward forwarding of international cargoes carried by sea. 
(30 ) Public utility concession or licensing procedures may apply in case of occupation of the public domain. 
(31 ) " Customs clearance services " (alternatively  "customs house brokers’ services ") means activities consisting in carrying out on behalf of another party customs formalities concerning import, export or throu gh 
transport of cargoes, whether this service is the main activity of the service provider or a usual complement of its main activ ity. 
(32 ) Maritime agency services or ship agency is a service which the ship agent is authorised to undertake, in the name of the ship owner or the ship operator, to perform services connected with the ship’s 
operations at the port including arrangement of the ship’ entry and departure; concluding contracts of carriage, marine insuran ce contracts, contracts for cargo handling, charter parties, and recruitment 
agreements; issuing and signing bills of lading or similar documents; supplying stores, bunkers and provisions to the ship; sub mitting ship’s sea protests; communicating with the ship owner or the ship 
operator; arranging relevant services for ship crew; receiving and paying all amounts incident to the ship’s operation; handlin g claims arising from contracts of carriage and or marine accidents, and 
supplying other services in connection with the ship as required.
EN  L 186/1152 Official Journal of the European Union 12.6.2020
 (33 ) " Container station and depot services " means activities consisting in storing containers, whether in port areas or inland, with a view to their stuffing/stripping, r epairing and making them available for 
shipments. 
(34 ) The criteria taken into account are among others: creation of new jobs; positive foreign currency balance; introduction of ad vanced technology, including management skill; reduced industrial pollution; 
professional training for Vietnamese workers; etc. 
(35 ) Including freight forwarding services. These services mean the activities consisting of organising and monitoring shipment op erations on behalf of shippers, through the acquisition of transport and related 
services, preparation of documentation and provision of business information. 
(36 ) Include the following activities: bill auditing; freight brokerage services; freight inspection, weighing and sampling servic es; freight receiving and acceptance services; transportation document preparation 
services. These services are provided on behalf of cargo owners. 
(*) A commitment on this mode of delivery is not feasible.
EN  12.6.2020 Official Journal of the European Union L 186/1153  
SECTION B  
SCHEDULE OF SPECIFIC COMMITMENTS IN LIBERALISATION OF INVESTMENT IN NON-SERVICES SECTORS  
Explanatory Notes  
The list of this Schedule is composed of the following elements:  
(a) the first column indicates the sector or sub-sector in which the commitment is undertaken by Viet Nam, and the 
scope of liberalisation to which the reservations apply; and  
(b) the second column describes the applicable reservations.
EN  L 186/1154 Official Journal of the European Union 12.6.2020
 List of Specific Commitments in Liberalisation of Investment in Non-Services Sectors  
Sector or sub-sector  Description of reservations  
1. AGRICULTURE  Unbound for cultivating, producing or processing rare or precious plants, breeding or husbandry of precious or rare wild anima l and 
processing of those plants or animals (including both living animals and processed matter taken from animals) (1 ). 
No investment licence shall be issued to foreign investors in these sectors and sub-sectors (2 ). 
2. FORESTRY  Unbound.  
3. FISHING AND AQUACULTURE  Unbound.  
4. MINING AND QUARRYING (3 ) 
A. Extraction of crude petroleum and 
natural gas (4 ) (ISIC rev3.1:111, 112)  Unbound.  
B. Mining of metal ores (ISIC rev3.1:1310, 
1320)  Unbound.  
C. Other mining and quarrying (ISIC rev 
3.1:1410)  Unbound.  
5. MANUFACTURING (5 ) 
A. Manufacture of food products and 
beverages (ISIC rev3.1:15)  None, except: 
Production of alcoholic beverages and soft drink (ISIC 1551): Unbound.  
B. Manufacture of tobacco products (ISIC 
rev3.1:16)  Unbound.  
C. Manufacture of textiles (ISIC rev3.1:17)  None.  
D. Manufacture of wearing apparel; 
dressing and dyeing of fur (ISIC 
rev3.1:18)  None.  
E. Tanning and dressing of leather; manu ­
facture of luggage, handbags, saddlery, 
harness and footwear (ISIC rev3.1:19)  None.
EN  12.6.2020 Official Journal of the European Union L 186/1155
 Sector or sub-sector  Description of reservations  
F. Manufacture of wood and of products 
of wood and cork, except furniture; 
manufacture of articles of straw and 
plaiting materials (ISIC rev3.1:20)  None, except measures to protect natural forest.  
G. Manufacture of paper and paper 
products (ISIC rev3.1:21)  None.  
H. Publishing, printing and reproduction of 
recorded media (6 ) (ISIC rev 3.1: 22)  Unbound.  
I. Manufacture of coke oven products 
(ISIC rev3.1:231)  None.  
J. Manufacture of refined petroleum 
products (7 ) (ISIC rev3.1:2320)  Unbound.  
K. Manufacture of chemicals and chemical 
products other than explosives (ISIC 
rev3.1:24)  None except: 
Production of industrial explosive devices (ISIC 2429). No investment licence shall be issued to foreign investors (8 ) in these sectors and 
sub-sectors (9 ). 
L. Manufacture of rubber and plastics 
products (ISIC rev3.1:25)  None.  
M. Manufacture of other non- metallic 
mineral products (ISIC rev3.1:26)  None except: 
Production of construction glasses (ISIC 2610): Investment in these sub-sectors shall be subject to planning of the Government.  
Production of clay bricks (ISIC 2693): Investment in these sub-sectors shall be subject to planning of the Government. 
Production of vertical shaft cement production equipment and baked earth bricks and tiles (ISIC 2694): Investment in these sub- sectors 
shall be subject to planning of the Government. 
Production of ready mixed concrete, stone crushing (ISIC 2695): Investment in these sub-sectors shall be subject to planning of  the 
Government.  
N. Manufacture of basic metals (ISIC 
rev3.1:27)  None except: 
Production of D6-D32 mm construction steel rods and D15-D114mm seam steel pipe; zinc galvanized and color sheets (ISIC 2710): 
Unbound for foreign investment in these sectors and sub-sectors.
EN  L 186/1156 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
O. Manufacture of fabricated metal 
products, except machinery and 
equipment (ISIC rev3.1:28)  None.  
P. Manufacture of machinery  
(a) Manufacture of general purpose 
machinery (ISIC rev 3.1:291)  None.  
(b) Manufacture of special machinery other 
than weapons and munitions (ISIC 
rev3.1:292)  None, except: 
Production of firecrackers, including fireworks (ISIC 2927): No investment licence shall be issued to foreign investors (10 ) in these sectors 
and sub-sectors (11 ). 
(c) Manufacture of domestic appliances 
n.e.c (ISIC rev3.1:2930)  None.  
(d) Manufacture of office, accounting and 
computing machinery (ISIC rev3.1:30)  None.  
(e) Manufacture of electrical machinery and 
apparatus n.e.c. (ISIC rev3.1:31)  None, except: 
Production of sky-lanterns (ISIC 3150): No investment licence shall be issued to foreign investors (12 ) in these sectors and sub-sectors (13 ). 
(f) Manufacture of radio, television and 
communication equipment and appar ­
atus (14 ) (ISIC rev3.1:32)  None.  
Q. Manufacture of medical, precision and 
optical instruments, watches and clocks 
(ISIC rev3.1:33)  None.  
R. Manufacture of motor vehicles, trailers 
and semi- trailers (ISIC rev3.1:34 )  None, except investment in automobile assembly and manufacture (ISIC 3410) shall be subject to planning of the Government which  may 
give preferences to local investors (15 ) 
S. Manufacture of other (non- military) 
transport equipment
EN  12.6.2020 Official Journal of the European Union L 186/1157
 Sector or sub-sector  Description of reservations  
(a) Building and repairing of ships (ISIC 
3511)  None, except: 
— Unbound for foreign investment in production of under 10 000 DWT cargo ships; under 800 TEU container ships; lighters and und er 
500 seats passenger ships (ISIC 3511). 
— Joint venture requirement and the foreign equity participation shall not exceed 50 %.  
(b) Manufacture of railway and tramway 
locomotives and rolling stock (part of 
ISIC rev 3.1: 3520)  None, except only joint venture form is permitted and foreign equity participation shall not exceed 49 %.  
(c) Manufacture of aircraft and spacecraft 
(part of ISIC rev 3.1: 3530)  None, except joint venture requirement and the foreign equity participation shall not exceed 49 %.  
(d) Manufacture of motorcycles (part of 
ISIC rev 3.1: 3591)  None, except investment in motorcycle assembly and manufacture (ISIC 3591) shall be subject to planning of the Government which  may 
give preferences to local investors.  
(e) Manufacture of bicycles and invalid 
carriages (part of ISIC rev 3.1: 3592)  None.  
T. Manufacture of furniture; manufacturing 
n.e.c. (part of ISIC rev 3.1: 361, 369)  None.  
U. Recycling (ISIC rev 3.1:37)  None, except: Foreign-invested enterprises are restricted from collecting refuse directly from households. They are only permi tted to provide 
services at the refuse collection points as specified by local municipal and provincial authorities.  
5. PRODUCTION; TRANSMISSION AND 
DISTRIBUTION ON OWN ACCOUNT 
OF ELECTRICITY, GAS, STEAM AND 
HOT WATER (16 ) (excluding Nuclear 
Based Electricity Generation)  
A. Production of electricity; transmission 
and distribution of electricity on own 
account (part of ISIC rev 3.1: 4010) (17 ) Unbound.
EN  L 186/1158 Official Journal of the European Union 12.6.2020
 Sector or sub-sector  Description of reservations  
B. Manufacture of gas; distribution of 
gaseous fuels through mains on own 
account (part of ISIC rev 3.1: 4020) (18 ) Unbound.  
C. Production of steam and hot water; 
distribution of steam and hot water on 
own account (part of ISIC rev 3.1: 
4030) (19 ) Unbound.  
(1 ) List of rare or precious plants and animals can be found in website: www.kiemlam.org.vn. 
(2 ) For greater certainty, nothing in this commitment shall be construed as preventing Viet Nam from issuing investment licences in these sectors or sub-sectors to investors of the other Party. 
(3 ) The horizontal limitation on public utilities applies. 
(4 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields. 
(5 ) This sector does not include advisory services incidental to manufacturing. This sector does not include remanufacturing. 
(6 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual-related or present a cultural content. 
(7 ) The horizontal limitation on public utilities applies. 
(8 ) For the purpose of this reservation, the term  " Foreign investor " can be found in the Law on Investment, 2014 
(9 ) For greater certainty, nothing in this commitment shall be construed as preventing Viet Nam from issuing investment licences in these sectors or sub-sectors to investors of the other Party. 
(10 ) For the purpose of this reservation, the term  " Foreign investor " can be found in the Law on Investment, 2014 
(11 ) For greater certainty, nothing in this commitment shall be construed as preventing Viet Nam from issuing investment licences in these sectors or sub-sectors to investors of the other Party. 
(12 ) For the purpose of this reservation, the term  " Foreign investor " can be found in the Law on Investment, 2014. 
(13 ) For greater certainty, nothing in this commitment shall be construed as preventing Viet Nam from issuing investment licences in these sectors or sub-sectors to investors of the other Party. 
(14 ) This sector does not include equipment and apparatus which include pre-installed contents. 
(15 ) For illustrative purpose, local manufacturer of motorcycles may be given privileges in terms of production quantity to meet t he demand of domestic market and location preferences. 
(16 ) The horizontal limitation on public utilities applies. 
(17 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are energy services. 
(18 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis, and sales of natural gas and gaseous fuels, which are energy 
services. 
(19 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are energy services.
 Appendix 8-B-2  
SPECIFIC COMMITMENTS IN CONFORMITY WITH SECTION D (TEMPORARY PRESENCE OF NATURAL PERSONS 
FOR BUSINESS PURPOSES) OF CHAPTER 8 (LIBERALISATION OF INVESTMENTS, TRADE IN SERVICES AND 
ELECTRONIC COMMERCE)  
1. The list of commitments specified in this Appendix indicates the sectors liberalised pursuant to Articles 8.7 (Schedule 
of Specific Commitments) and 8.12 (Schedule of Specific Commitments) for which limitations apply on business 
visitors, intra-corporate transferees, business sellers and contractual service suppliers in accordance with Articles 8.14 
(Business Visitors and Intra-Corporate Transferees), 8.15 (Business Sellers) and 8.16 (Contractual Service Suppliers). 
This list of commitments is composed of the following elements:  
(a) the first column indicates the sector or sub-sector in which limitations apply; and  
(b) the second column describes the applicable limitations.  
2. Viet Nam does not undertake any commitment for business visitors or intra-corporate transferees in sectors which 
are not liberalised (remain unbound) pursuant to Articles 8.4 (Market Access) and 8.10 (Market Access).  
3. Viet Nam does not undertake any commitment for business sellers in sectors which are not liberalised (remain 
unbound) pursuant to Articles 8.4 (Market Access) and 8.10 (Market Access).  
4. Viet Nam does not undertake any commitment for contractual service suppliers in sectors which are not listed in 
Article 8.16 (Contractual Service Suppliers).  
5. Commitments on business visitors, intra-corporate transferees, business sellers and contractual service suppliers do 
not apply in cases where the intent or effect of their temporary presence is to interfere with, or otherwise affect the 
outcome of, any labour or management dispute or negotiation.  
6. The list of commitments specified in this Appendix does not include measures relating to qualification requirements 
and procedures, technical standards and licensing requirements and procedures when they do not constitute a 
limitation within the meaning of Section D (Temporary Presence of Natural Persons for Business Purposes) of 
Chapter 8 (Liberalisation of Investments, Trade in Services and Electronic Commerce). Those measures, such as 
the need to obtain a licence, the need to obtain recognition of qualifications in regulated sectors, the need to pass 
specific examinations, including language examinations, and the need to have a legal domicile in the territory where 
the economic activity is performed, even if not listed in this Appendix, apply in any case to business visitors, intra- 
corporate transferees, business sellers and contractual service suppliers of the Union.  
7. All requirements pursuant to the laws and regulations of Viet Nam regarding entry, stay, work and social security 
measures continue to apply, including regulations concerning period of stay, minimum wages as well as collective 
wage agreements even if not listed in this Appendix.  
8. In accordance with paragraph 6 of Article 8.1 (Objectives and Scope), the list of commitments specified in this 
Appendix does not include measures concerning subsidies granted by a Party.  
9. The list of commitments specified in this Appendix is without prejudice to the existence of public monopolies and 
exclusive rights as described in the list of commitments on liberalisation of investments set out in Appendix 8-B-1 
(Specific Commitments on Cross- Border Supply of Services and Liberalisation of Investments).  
10. The rights and obligations arising from this Agreement, including the list of commitments specified in the table in 
this Appendix, shall have no direct effect and confer no rights directly on natural or juridical persons.EN  12.6.2020 Official Journal of the European Union L 186/1159
 EN  L 186/1160 Official Journal of the European Union 12.6.2020
 List of Specific Commitments in Conformity with Section D of Chapter 8  
Sector or sub-sector  Description of reservations  
ALL SECTORS  Intra-corporate transferees 
At least 20 % of managers, executives and specialists shall be Vietnamese nationals, unless they cannot be substituted by Vietn amese. However, 
a minimum on 3 non-Vietnamese managers, executives and specialists shall be permitted per enterprise.  
1. BUSINESS SERVICES  
B. Computer and related services 
(CPC 84)  The chief of the branch has to be a resident in Viet Nam.  
F. Other business services  
(c) Management consultant services 
(CPC 865)  The chief of the branch has to be a resident in Viet Nam.  
(d) Services related to management 
consulting 
— CPC 866, except CPC 86602) 
Arbitration and conciliation services for 
commercial disputes between businesses 
(CPC 86602**)  The chief of the branch has to be a resident in Viet Nam.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES  
A. General construction work for 
building (CPC 512) 
B. General construction work for civil 
engineering (CPC 513) 
C. Installation and assembly work 
(CPC 514, 516) 
D. Building completion and finishing 
work (CPC 517) 
E. Other (CPC 511, 515, 518)  The chief of the branch has to be a resident in Viet Nam.  
4. DISTRIBUTION SERVICES  
D. Franchising services (CPC 8929)  The chief of the branch has to be a resident in Viet Nam.
EN  12.6.2020 Official Journal of the European Union L 186/1161
 Sector or sub-sector  Description of reservations  
5. EDUCATIONAL SERVICES 
Only in technical, natural sciences and technology, business administration and business studies, economics, accounting, intern ational law and language training fields. With regard to 
points (C), (D), and (E) below, the education content must be approved by Viet Nam's Ministry of Education and Training.  
C. Higher education services (CPC 923) 
D. Adult education (CPC 924) 
E. Other education services (CPC 929 
including foreign language training)  Foreign teachers who wish to work in Viet Nam shall have at least 5 years of teaching experience, and their qualifications shal l be recognised by 
the competent authority.  
9. TOURISM AND TRAVEL RELATED SERVICES  
B. Travel agencies and tour operator 
services (CPC 7471)  Tourist guides in foreign-invested enterprises shall be Vietnamese citizens.  
11. TRANSPORT SERVICES  
A. Maritime transport  
(a) Passenger transportation less 
cabotage (CPC 7211) 
(b) Freight transportation less cabotage 
(CPC 7212)  Foreign seafarers may be permitted to work in ships under the national flag of Viet Nam (or registered in Viet Nam) owned by jo int - ventures 
in Viet Nam but not exceeding 1/3 of total employees of the ships. The Master or first chief executive must be a Vietnamese cit izen.  
(c) Maritime agency services (1 ) 
(CPC 748*)  Union managers are allowed to work in ship agencies.  
D. Road transport  
(a) Passenger transportation 
(CPC 7121+7122) 
(b) Freight transportation (CPC 7123))  100 % of a joint-venture's drivers shall be Vietnamese citizens.  
(1 ) Maritime agency services or ship agency services are services which the ship agent is authorised to undertake, in the name of  the ship owner or the ship operator, to perform services connected with the 
ship’s operations at the port including arrangement of the ship’ entry and departure; concluding contracts of carriage, marine insurance contracts, contracts for cargo handling, charter parties, and recruitment 
agreements; issuing and signing bills of lading or similar documents; supplying stores, bunkers and provisions to the ship; sub mitting ship’s sea protests; communicating with the ship owner or the ship 
operator; arranging relevant services for ship crew; receiving and paying all amounts incident to the ship’s operation; handlin g claims arising from contracts of carriage and or marine accidents, and supplying 
other services in connection with the ship as required.
 ANNEX 8-C  
EXEMPTION FOR VIET NAM ON NATIONAL TREATMENT  
1. In the following sectors, subsectors or activities, Viet Nam may adopt or maintain any measure with respect to the 
operation of an enterprise as defined in subparagraphs 1(e) and 1(m) of Article 8.2 (Definitions) that is not in 
conformity with paragraph 2 of Article 8.5 (National Treatment), provided that such measure is not inconsistent 
with the commitments set out in Annex 8-B (Viet Nam's Schedule of Specific Commitments):  
(a) newspapers and news-gathering agencies, printing, publishing, radio and television broadcasting, in any form;  
(b) production and distribution of cultural products, including video records;  
(c) production, distribution, and projection of television programmes and cinematographic works;  
(d) investigation and security;  
(e) geodesy and cartography;  
(f) secondary and primary education services;  
(g) oil and gas, mineral and natural resources exploration, prospecting and exploitation;  
(h) hydroelectricity and nuclear power; power transmission or distribution;  
(i) cabotage transport services;  
(j) fishery and aquaculture;  
(k) forestry and hunting;  
(l) lottery, betting and gambling;  
(m) judicial administration services, including but not limited to services relating to nationality;  
(n) civil enforcement;  
(o) production of military materials or equipment;  
(p) operation and management of river ports, sea ports and airports; and  
(q) subsidies.  
2. If Viet Nam adopts or maintains such a measure after the date of entry into force of this Agreement, it shall not 
require an investor of the Union, by reason of its nationality, to sell or otherwise dispose of an enterprise existing 
when such a measure enters into effect.EN  L 186/1162 Official Journal of the European Union 12.6.2020
 
ANNEX 9-A  
COVERAGE OF GOVERNMENT PROCUREMENT FOR THE UNION  
S e c t i o n A  
C e n t r a l g o v e r n m e n t e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to the entities of the central 
government listed in this Section where the value of the procurement is estimated to equal or exceed the following 
thresholds: 
Goods as specified in Section D (Goods):  SDR  130 000  
Services as specified in Section E (Services):  SDR  130 000  
Construction services as specified in Section F (Construction Services):  SDR  5 000 000  
A. List of European Union Entities  
1. The Council of the European Union  
2. The European Commission  
3. European External Action Service (EEAS)  
B. List of Central Government Entities of the Member States  
BELGIUM 
1. Services publics fédéraux:  1. Federale Overheidsdiensten:  
SPF Chancellerie du Premier Ministre  FOD Kanselarij van de Eerste Minister  
SPF Personnel et Organisation  FOD Kanselarij Personeel en Organisatie  
SPF Budget et Contrôle de la Gestion  FOD Budget en Beheerscontrole  
SPF Technologie de l'Information et de la (Fedict)  FOD Informatie- en Communicatietechnologie 
Communication (Fedict)  
SPF Affaires étrangères, Commerce extérieur et 
Coopération au Développement  FOD Buitenlandse Zaken, Buitenlandse Handel en 
Ontwikkelingssamenwerking  
SPF Intérieur  FOD Binnenlandse Zaken  
SPF Finances  FOD Financiën  
SPF Mobilité et Transports  FOD Mobiliteit en Vervoer  
SPF Emploi, Travail et Concertation sociale  FOD Werkgelegenheid, Arbeid en sociaal overleg  
SPF Sécurité Sociale et Institutions publiques de Sécurité 
Sociale  FOD Sociale Zekerheid en Openbare Instellingen van 
sociale Zekerheid  
SPF Santé publique, Sécurité de la Chaîne alimentaire et 
Environnement  FOD Volksgezondheid, Veiligheid van de Voedselketen 
en Leefmilieu  
SPF Justice  FOD Justitie  
SPF Economie, PME, Classes moyennes et Energie  FOD Economie, KMO, Middenstand en Energie  
Ministère de la Défense  Ministerie van Landsverdediging  
Service public de programmation Intégration sociale, 
Lutte contre la pauvreté Et Economie sociale  Programmatorische Overheidsdienst Maatschappelijke 
Integratie, Armoedsbestrijding en sociale Economie  
Service public fédéral de Programmation Dével ­
oppement durable  Programmatorische federale Overheidsdienst Duurzame 
Ontwikkeling  
Service public fédéral de Programmation Politique 
scientifique  Programmatorische federale Overheidsdienst Weten ­
schapsbeleidEN  12.6.2020 Official Journal of the European Union L 186/1163
 
2. Régie des Bâtiments:  2. Regie der Gebouwen:  
Office national de Sécurité sociale  Rijksdienst voor sociale Zekerheid  
Institut national d'Assurance sociales Pour travailleurs 
indépendants  Rijksinstituut voor de sociale Verzekeringen der Zelf ­
standigen  
Institut national d'Assurance Maladie-Invalidité  Rijksinstituut voor Ziekte- en Invaliditeitsverzekering  
Office national des Pensions  Rijksdienst voor Pensioenen  
Caisse auxiliaire d'Assurance Maladie-Invalidité  Hulpkas voor Ziekte-en Invaliditeitsverzekering  
Fond des Maladies professionnelles  Fonds voor Beroepsziekten  
Office national de l'Emploi  Rijksdienst voor Arbeidsvoorziening  
La Poste (  1 ) De Post (  1 ) 
BULGARIA  
1. Администрация  на  Народното  събрание  (Administration of the National Assembly)  
2. Администрация  на  Президента  (Administration of the President)  
3. Администрация  на  Министерския  съвет  (Administration of the Council of Ministers)  
4. Конституционен  съд  (Constitutional Court)  
5. Българска  народна  банка  (Bulgarian National Bank)  
6. Министерство  на  външните  работи  (Ministry of Foreign Affairs)  
7. Министерство  на  вътрешните  работи  (Ministry of the Interior)  
8. Министерство  на  извънредните  ситуации  (Ministry of Еmergency Situations)  
9. Министерство  на  държавната  администрация  и административната  реформа  (Ministry of State Administration and 
Administrative Reform)  
10. Министерство  на  земеделието  и храните  (Ministry of Agriculture and Food)  
11. Министерство  на  здравеопазването  (Ministry of Health)  
12. Министерство  на  икономиката  и енергетиката  (Ministry of Economy and Energy)  
13. Министерство  на  културата  (Ministry of Culture)  
14. Министерство  на  образованието  и науката  (Ministry of Education and Science)  
15. Министерство  на  околната  среда  и водите  (Ministry of Environment and Water)  
16. Министерство  на  отбраната  (Ministry of Defence)  
17. Министерство  на  правосъдието  (Ministry of Justice)  
18. Министерство  на  регионалното  развитие  и благоустройството  (Ministry of Regional Development and Public Works)  
19. Министерство  на  транспорта  (Ministry of Transport)  
20. Министерство  на  труда  и социалната  политика  (Ministry of Labour and Social Policy)  
21. Министерство  на  финансите  (Ministry of Finance)  
22. държавни  агенции , държавни  комисии , изпълнителни  агенции  и други  държавни  институции , създадени  със  закон  или  
с постановление  на  Министерския  съвет , които  имат  функции  във  връзка  с осъществяването  на  изпълнителната  власт  
(state agencies, state commissions, executive agencies and other state authorities established by law or by Council of 
Ministers' decree having a function relating to the exercise of executive power):  
23. Агенция  за ядрено  регулиране  (Nuclear Regulatory Agency)EN  L 186/1164 Official Journal of the European Union 12.6.2020  
( 1 ) Postal activities as per act of 24 December 1993.
 24. Държавна  комисия  за енергийно  и водно  регулиране  (Energy and Water State Regulatory Commission)  
25. Държавна  комисия  по  сигурността  на  информацията  (State Commission on Information Security)  
26. Комисия  за защита  на  конкуренцията  (Commission for Protection of Competition)  
27. Комисия  за защита  на  личните  данни  (Commission for Personal Data Protection)  
28. Комисия  за защита  от  дискриминация  (Commission for Protection Against Discrimination)  
29. Комисия  за регулиране  на  съобщенията  (Communications Regulation Commission)  
30. Комисия  за финансов  надзор  (Financial Supervision Commission)  
31. Патентно  ведомство  на  Република  България  (Patent Office of the Republic of Bulgaria)  
32. Сметна  палата  на  Република  България  (National Audit Office of the Republic of Bulgaria)  
33. Агенция  за приватизация  (Privatisation Agency)  
34. Агенция  за следприватизационен  контрол  (Agency for Post-prisatization Control)  
35. Български  институт  по  метрология  (Bulgarian Institute for Metrology)  
36. Държавна  агенция  “Архиви ” (State Agency  " Archives ") 
37. Държавна  агенция  “Държавен  резерв  и военновременни  запаси ” (State Agency  "State Reserve and War-Time Stocks ") 
38. Държавна  агенция  за бежанците  (State Agency for Refugees)  
39. Държавна  агенция  за българите  в чужбина  (State Agency for Bulgarians Abroad)  
40. Държавна  агенция  за закрила  на  детето  (State Agency for Child Protection)  
41. Държавна  агенция  за информационни  технологии  и съобщения  (State Agency for Information Technology and 
Communications)  
42. Държавна  агенция  за метрологичен  и технически  надзор  (State Agency for Metrological and Technical Surveillance)  
43. Държавна  агенция  за младежта  и спорта  (State Agency for Youth and Sports)  
44. Държавна  агенция  по  туризма  (State Agency for Tourism)  
45. Държавна  комисия  по  стоковите  борси  и тържища  (State Commission on Commodity Exchanges and Market-places)  
46. Институт  по  публична  администрация  и европейска  интеграция  (Institute of Public Administration and European 
Integration)  
47. Национален  статистически  институт  (National Statistical Institute)  
48. Агенция  “Митници ” (Customs Agency)  
49. Агенция  за държавна  и финансова  инспекция  (Public Financial Inspection Agency)  
50. Агенция  за държавни  вземания  (State Receivables Collection Agency)  
51. Агенция  за социално  подпомагане  (Social Assistance Agency)  
52. Държавна  агенция  “Национална  сигурност ” (State Agency  " National Security ") 
53. Агенция  за хората  с увреждания  (Agency for Persons with Disabilities)  
54. Агенция  по  вписванията  (Registry Agency)  
55. Агенция  по  енергийна  ефективност  (Energy Efficiency Agency)  
56. Агенция  по  заетостта  (Employment Agency)  
57. Агенция  по  геодезия , картография  и кадастър  (Geodesy, Cartography and Cadastre Agency)  
58. Агенция  по  обществени  поръчки  (Public Procurement Agency)  
59. Българска  агенция  за инвестиции  (Bulgarian Investment Agency)  
60. Главна  дирекция  “ Гражданска  въздухоплавателна  администрация ” (General Directorate  " Civil Aviation Adminis ­
tration ") 
61. Дирекция  за национален  строителен  контрол  (Directorate for National Construction Supervision)EN  12.6.2020 Official Journal of the European Union L 186/1165
 
62. Държавна  комисия  по  хазарта  (State Commission on Gambling)  
63. Изпълнителна  агенция  “Автомобилна  администрация ” (Executive Agency  " Automobile Administration ") 
64. Изпълнителна  агенция  “Борба  с градушките ” (Executive Agency  " Hail Suppression ") 
65. Изпълнителна  агенция  “Българска  служба  за акредитация ” (Executive Agency  " Bulgarian Accreditation Service ") 
66. Изпълнителна  агенция  “Главна  инспекция  по  труда ” (Executive Agency  " General Labour Inspectorate ") 
67. Изпълнителна  агенция  “Железопътна  администрация ” (Executive Agency  " Railway Administration ") 
68. Изпълнителна  агенция  “Морска  администрация ” (Executive Agency  " Maritime Administration ") 
69. Изпълнителна  агенция  “Национален  филмов  център ” (Executive Agency  " National Film Centre ") 
70. Изпълнителна  агенция  " Пристанищна  администрация " (Executive Agency  " Port Administration ") 
71. Изпълнителна  агенция  “Проучване  и поддържане  на  река  Дунав ” (Executive Agency  "Exploration and Maintenance of 
the Danube River ") 
72. Фонд  "Републиканска  пътна  инфраструктура " (National Infrastructure Fund)  
73. Изпълнителна  агенция  за икономически  анализи  и прогнози  (Executive Agency for Economic Analysis and Fore ­
casting)  
74. Изпълнителна  агенция  за насърчаване  на  малките  и средни  предприятия  (Executive Agency for Promotion of Small 
and Medium Enterprises)  
75. Изпълнителна  агенция  по  лекарствата  (Executive Agency on Medicines)  
76. Изпълнителна  агенция  по  лозата  и виното  (Executive Agency on Vine and Wine)  
77. Изпълнителна  агенция  по  околна  среда  (Executive Environment Agency)  
78. Изпълнителна  агенция  по  почвените  ресурси  (Executive Agency on Soil Resources)  
79. Изпълнителна  агенция  по  рибарство  и аквакултури  (Executive Agency on Fisheries and Aquaculture)  
80. Изпълнителна  агенция  по  селекция  и репродукция  в животновъдството  (Executive Agency for Selection and Repro ­
duction in Animal Husbandry)  
81. Изпълнителна  агенция  по  сортоизпитване , апробация  и семеконтрол  (Executive Agency for Plant Variety Testing, Field 
Inspection and Seed Control)  
82. Изпълнителна  агенция  по  трансплантация  (Transplantation Executive Agency)  
83. Изпълнителна  агенция  по  хидромелиорации  (Executive Agency on Hydromelioration)  
84. Комисията  за защита  на  потребителите  (Commission for Consumer Protection)  
85. Контролно -техническата  инспекция  (Control Technical Inspectorate)  
86. Национална  агенция  за приходите  (National Revenue Agency)  
87. Национална  ветеринарномедицинска  служба  (National Veterinary Service)  
88. Национална  служба  за растителна  защита  (National Service for Plant Protection)  
89. Национална  служба  по  зърното  и фуражите  (National Grain and Feed Service)  
90. Държавна  агенция  по  горите  (State Forestry Agency)  
91. Национална  комисия  за борба  с трафика  на  хора  (Bulgarian National Anti-Trafficking Commission)  
92. Национален  център  за информация  и документация  (National Center for Information and Documentation)  
93. Национален  център  по  радиобиология  и радиационна  защита  (National Centre for Radiobiology and Radiation 
Protection)  
94. Национална  служба  за съвети  в земеделието  (National Agricultural Advisory Service)EN  L 186/1166 Official Journal of the European Union 12.6.2020
 
CZECHIA  
1. Ministerstvo dopravy (Ministry of Transport)  
2. Ministerstvo financí (Ministry of Finance)  
3. Ministerstvo kultury (Ministry of Culture)  
4. Ministerstvo obrany (Ministry of Defence)  
5. Ministerstvo pro místní rozvoj (Ministry for Regional Development)  
6. Ministerstvo práce a sociálních v ěcí (Ministry of Labour and Social Affairs)  
7. Ministerstvo pr ůmyslu a obchodu (Ministry of Industry and Trade)  
8. Ministerstvo spravedlnosti (Ministry of Justice)  
9. Ministerstvo školství, mládeže a t ělovýchovy (Ministry of Education, Youth and Sports)  
10. Ministerstvo vnitra (Ministry of the Interior)  
11. Ministerstvo zahrani čních v ěcí (Ministry of Foreign Affairs)  
12. Ministerstvo zdravotnictví (Ministry of Health)  
13. Ministerstvo zem ědělství (Ministry of Agriculture)  
14. Ministerstvo životního prost ředí (Ministry of the Environment)  
15. Poslanecká sn ěmovna P ČR (Chamber of Deputies of the Parliament of the Czech Republic)  
16. Senát P ČR (Senate of the Parliament of the Czech Republic)  
17. Kancelá ř prezidenta (Office of the President)  
18. Český statistický ú řad (Czech Statistical Office)  
19. Český ú řad zem ěm ěř ičský a katastrální (Czech Office for Surveying, Mapping and Cadastre)  
20. Ú řad pr ůmyslového vlastnictví (Industrial Property Office)  
21. Ú řad pro ochranu osobních údaj ů (Office for Personal Data Protection)  
22. Bezpe čnostní informa ční služba (Security Information Service)  
23. Národní bezpe čnostní ú řad (National Security Authority)  
24. Česká akademie v ěd (Academy of Sciences of the Czech Republic)  
25. V ěze ňská služba (Prison Service)  
26. Český bá ňský ú řad (Czech Mining Authority)  
27. Ú řad pro ochranu hospodá řské sout ěže (Office for the Protection of Competition)  
28. Správa státních hmotných rezerv (Administration of the State Material Reserves)  
29. Státní ú řad pro jadernou bezpe čnost (State Office for Nuclear Safety)  
30. Energetický regula ční ú řad (Energy Regulatory Office)  
31. Ú řad vlády České republiky (Office of the Government of the Czech Republic)  
32. Ústavní soud (Constitutional Court)  
33. Nejvyšší soud (Supreme Court)  
34. Nejvyšší správní soud (Supreme Administrative Court)  
35. Nejvyšší státní zastupitelství (Supreme Public Prosecutor's Office)  
36. Nejvyšší kontrolní ú řad (Supreme Audit Office)  
37. Kancelá ř Ve řejného ochránce práv (Office of the Public Defender of Rights)  
38. Grantová agentura České republiky (Grant Agency of the Czech Republic)EN  12.6.2020 Official Journal of the European Union L 186/1167
 
39. Státní ú řad inspekce práce (State Labour Inspection Office)  
40. Český telekomunika ční ú řad (Czech Telecommunication Office)  
41. Ředitelství silnic a dálnic ČR ( ŘSD) (Road and Motorway Directorate of the Czech Republic)  
DENMARK  
1. Folketinget — The Danish Parliament Rigsrevisionen — The National Audit Office  
2. Statsministeriet — The Prime Minister's Office  
3. Udenrigsministeriet — Ministry of Foreign Affairs  
4. Beskæftigelsesministeriet — Ministry of Employment  
5 styrelser og institutioner — 5 agencies and institutions  
5. Domstolsstyrelsen — The Court Administration  
6. Finansministeriet — Ministry of Finance  
5 styrelser og institutioner — 5 agencies and institutions  
7. Forsvarsministeriet — Ministry of Defence  
5 styrelser og institutioner — 5 agencies and Institutions  
8. Ministeriet for Sundhed og Forebyggelse — Ministry of the Interior and Health  
Adskillige styrelser og institutioner, herunder Statens Serum Institut — Several agencies and institutions, including 
Statens Serum Institut  
9. Justitsministeriet — Ministry of Justice  
Rigspolitichefen, anklagemyndigheden samt 1 direktorat og et antal styrelser — Commissioner of Police, 1 direc ­
torate and a number of agencies  
10. Kirkeministeriet — Ministry of Ecclesiastical Affairs  
10 stiftsøvrigheder — 10 diocesan authorities  
11. Kulturministeriet — Ministry of Culture  
4 styrelser samt et antal statsinstitutioner — A Department and a number of institutions  
12. Miljøministeriet — Ministry of the Environment  
5 styrelser — 5 agencies  
13. Ministeriet for Flygtninge, Indvandrere og Integration — Ministry of Refugee, Immigration and Integration Affairs  
1 styrelse — 1 agency  
14. Ministeriet for Fødevarer, Landbrug og Fiskeri — Ministry of Food, Agriculture and Fisheries  
4 direktorater og institutioner — 4 directorates and institutions  
15. Ministeriet for Videnskab, Teknologi og Udvikling — Ministry of Science, Technology and Innovation  
Adskillige styrelser og institutioner, Forskningscenter Risø og Statens uddannelsesbygninger — Several agencies and 
institutions, including Risoe National Laboratory and Danish National Research and Education Buildings  
16. Skatteministeriet — Ministry of Taxation  
1 styrelse og institutioner — 1 agency and several institutions  
17. Velfærdsministeriet — Ministry of Welfare  
3 styrelser og institutioner — 3 agencies and several institutions  
18. Transportministeriet — Ministry of Transport  
7 styrelser og institutioner, herunder Øresundsbrokonsortiet — 7 agencies and institutions, including Øresunds ­
brokonsortietEN  L 186/1168 Official Journal of the European Union 12.6.2020
 
19. Undervisningsministeriet — Ministry of Education  
3 styrelser, 4 undervisningsinstitutioner og 5 andre institutioner — 3 agencies, 4 educational establishments, 5 other 
institutions  
20. Økonomi- og Erhvervsministeriet — Ministry of Economic and Business Affairs  
Adskillige styrelser og institutioner — Several agencies and institutions  
21. Klima- og Energiministeriet — Ministry for Climate and Energy  
3 styrelser og institutioner — 3 agencies and institutions  
GERMANY 
1.  Federal Foreign Office  Auswärtiges Amt  
2.  Federal Chancellery  Bundeskanzleramt  
3.  Federal Ministry of Labour and Social Affairs  Bundesministerium für Arbeit und Soziales  
4.  Federal Ministry of Education and Research  Bundesministerium für Bildung und Forschung  
5.  Federal Ministry for Food, Agriculture and Consumer 
Protection  Bundesministerium für Ernährung, Landwirtschaft und 
Verbraucherschutz  
6.  Federal Ministry of Finance  Bundesministerium der Finanzen  
7.  Federal Ministry of the Interior (civil goods only)  Bundesministerium des Innern  
8.  Federal Ministry of Health  Bundesministerium für Gesundheit  
9.  Federal Ministry for Family Affairs, Senior Citizens, 
Women and Youth  Bundesministerium für Familie, Senioren, Frauen und 
Jugend  
10.  Federal Ministry of Justice  Bundesministerium der Justiz  
11.  Federal Ministry of Transport, Building and Urban 
Affairs  Bundesministerium für Verkehr, Bau und Stadtent ­
wicklung  
12.  Federal Ministry of Economic Affairs and Technology  Bundesministerium für Wirtschaft und Technologie  
13.  Federal Ministry for Economic Co-operation and 
Development  Bundesministerium für wirtschaftliche Zusammenarbeit 
und Entwicklung  
14.  Federal Ministry of Defence  Bundesministerium der Verteidigung  
15.  Federal Ministry of Environment, Nature Conservation 
and Reactor Safety  Bundesministerium für Umwelt, Naturschutz und Reak ­
torsicherheit  
ESTONIA  
1. Vabariigi Presidendi Kantselei (Office of the President of the Republic of Estonia)  
2. Eesti Vabariigi Riigikogu (Parliament of the Republic of Estonia)  
3. Eesti Vabariigi Riigikohus (Supreme Court of the Republic of Estonia)  
4. Riigikontroll (The State Audit Office of the Republic of Estonia)  
5. Õiguskantsler (Legal Chancellor)EN  12.6.2020 Official Journal of the European Union L 186/1169
 
6. Riigikantselei (The State Chancellery)  
7. Rahvusarhiiv (The National Archives of Estonia)  
8. Haridus- ja Teadusministeerium (Ministry of Education and Research)  
9. Justiitsministeerium (Ministry of Justice)  
10. Kaitseministeerium (Ministry of Defence)  
11. Keskkonnaministeerium (Ministry of Environment)  
12. Kultuuriministeerium (Ministry of Culture)  
13. Majandus- ja Kommunikatsiooniministeerium (Ministry of Economic Affairs and Communications)  
14. Põllumajandusministeerium (Ministry of Agriculture)  
15. Rahandusministeerium (Ministry of Finance)  
16. Siseministeerium (Ministry of Internal Affairs)  
17. Sotsiaalministeerium (Ministry of Social Affairs)  
18. Välisministeerium (Ministry of Foreign Affairs)  
19. Keeleinspektsioon (The Language Inspectorate)  
20. Riigiprokuratuur (Prosecutor's Office)  
21. Teabeamet (The Information Board)  
22. Maa-amet (Estonian Land Board)  
23. Keskkonnainspektsioon (Environmental Inspectorate)  
24. Metsakaitse- ja Metsauuenduskeskus (Centre of Forest Protection and Silviculture)  
25. Muinsuskaitseamet (The Heritage Board)  
26. Patendiamet (Patent Office)  
27. Tehnilise Järelevalve Amet (The Estonian Technical Surveillance Authority)  
28. Tarbijakaitseamet (The Consumer Protection Board)  
29. Riigihangete Amet (Public Procurement Office)  
30. Taimetoodangu Inspektsioon (The Plant Production Inspectorate)  
31. Põllumajanduse Registrite ja Informatsiooni Amet (Agricultural Registers and Information Board)  
32. Veterinaar- ja Toiduamet (The Veterinary and Food Board)  
33. Konkurentsiamet (The Estonian Competition Authority)  
34. Maksu- ja Tolliamet (Tax and Customs Board)  
35. Statistikaamet (Statistics Estonia)  
36. Kaitsepolitseiamet (The Security Police Board)  
37. Kodakondsus- ja Migratsiooniamet (Citizenship and Migration Board)  
38. Piirivalveamet (National Board of Border Guard)  
39. Politseiamet (National Police Board)  
40. Eesti Kohtuekspertiisi ja Instituut (Forensic Service Centre)  
41. Keskkriminaalpolitsei (Central Criminal Police)  
42. Päästeamet (The Rescue Board)  
43. Andmekaitse Inspektsioon (Estonian Data Protection Inspectorate)  
44. Ravimiamet (State Agency of Medicines)EN  L 186/1170 Official Journal of the European Union 12.6.2020
 
45. Sotsiaalkindlustusamet (Social Insurance Board)  
46. Tööturuamet (Labour Market Board)  
47. Tervishoiuamet (Health Care Board)  
48. Tervisekaitseinspektsioon (Health Protection Inspectorate)  
49. Tööinspektsioon (Labour Inspectorate)  
50. Lennuamet (Estonian Civil Aviation Administration)  
51. Maanteeamet (Estonian Road Administration)  
52. Veeteede Amet (Maritime Administration)  
53. Julgestuspolitsei (Central Law Enforcement Police)  
54. Kaitseressursside Amet (Defence Resources Agency)  
55. Kaitseväe Logistikakeskus (Logistics Centre of Defence Forces)  
IRELAND  
1. President's Establishment  
2. Houses of the Oireachtas — [Parliament]  
3. Department of the Taoiseach — [Prime Minister]  
4. Central Statistics Office  
5. Department of Finance  
6. Office of the Comptroller and Auditor General  
7. Office of the Revenue Commissioners  
8. Office of Public Works  
9. State Laboratory  
10. Office of the Attorney General  
11. Office of the Director of Public Prosecutions  
12. Valuation Office  
13. Commission for Public Service Appointments  
14. Office of the Ombudsman  
15. Chief State Solicitor's Office  
16. Department of Justice, Equality and Law Reform  
17. Courts Service  
18. Prisons Service  
19. Office of the Commissioners of Charitable Donations and Bequests  
20. Department of the Environment, Heritage and Local Government  
21. Department of Education and Science  
22. Department of Communications, Energy and Natural Resources  
23. Department of Agriculture, Fisheries and Food  
24. Department of Transport  
25. Department of Health and Children  
26. Department of Enterprise, Trade and Employment  
27. Department of Arts, Sports and TourismEN  12.6.2020 Official Journal of the European Union L 186/1171
 
28. Department of Defence  
29. Department of Foreign Affairs  
30. Department of Social and Family Affairs  
31. Department of Community, Rural and Gaeltacht — [Gaelic speaking regions] Affairs  
32. Arts Council  
33. National Gallery  
GREECE  
1. Υπουργείο  Εσωτερικών  (Ministry of Interior)  
2. Υπουργείο  Εξωτερικών  (Ministry of Foreign Affairs)  
3. Υπουργείο  Οικονομίας  και  Οικονομικών  (Ministry of Economy and Finance)  
4. Υπουργείο  Ανάπτυξης  (Ministry of Development)  
5. Υπουργείο  Δικαιοσύνης  (Ministry of Justice)  
6. Υπουργείο  Εθνικής  Παιδείας  και  Θρησκευμάτων  (Ministry of Education and Religion)  
7. Υπουργείο  Πολιτισμού  (Ministry of Culture)  
8. Υπουργείο  Υγείας  και  Κοινωνικής  Αλληλεγγύης  (Ministry of Health and Social Solidarity)  
9. Υπουργείο  Περιβάλλοντος , Χωροταξίας  και  Δημοσίων  Έργων  (Ministry of Environment, Physical Planning and Public 
Works)  
10. Υπουργείο  Απασχόλησης  και  Κοινωνικής  Προστασίας  (Ministry of Employment and Social Protection)  
11. Υπουργείο  Μεταφορών  και  Επικοινωνιών  (Ministry of Transport and Communications)  
12. Υπουργείο  Αγροτικής  Ανάπτυξης  και  Τροφίμων  (Ministry of Rural Development and Food)  
13. Υπουργείο  Εμπορικής  Ναυτιλίας , Αιγαίου  και  Νησιωτικής  Πολιτικής  (Ministry of Mercantile Marine, Aegean and Island 
Policy)  
14. Υπουργείο  Μακεδονίας - Θράκης  (Ministry of Macedonia and Thrace)  
15. Γενική  Γραμματεία  Επικοινωνίας  (General Secretariat of Communication)  
16. Γενική  Γραμματεία  Ενημέρωσης  (General Secretariat of Information)  
17. Γενική  Γραμματεία  Νέας  Γενιάς  (General Secretariat for Youth)  
18. Γενική  Γραμματεία  Ισότητας  (General Secretariat of Equality)  
19. Γενική  Γραμματεία  Κοινωνικών  Ασφαλίσεων  (General Secretariat for Social Security)  
20. Γενική  Γραμματεία  Απόδημου  Ελληνισμού  (General Secretariat for Greeks Living Abroad)  
21. Γενική  Γραμματεία  Βιομηχανίας  (General Secretariat for Industry)  
22. Γενική  Γραμματεία  Έρευνας  και  Τεχνολογίας  (General Secretariat for Research and Technology)  
23. Γενική  Γραμματεία  Αθλητισμού  (General Secretariat for Sports)  
24. Γενική  Γραμματεία  Δημοσίων  Έργων  (General Secretariat for Public Works)  
25. Γενική  Γραμματεία  Εθνικής  Στατιστικής  Υπηρεσίας  Ελλάδος  (National Statistical Service)  
26. Εθνικό  Συμβούλιο  Κοινωνικής  Φροντίδας  (National Welfare Council)  
27. Οργανισμός  Εργατικής  Κατοικίας  (Workers' Housing Organisation)  
28. Εθνικό  Τυπογραφείο  (National Printing Office)  
29. Γενικό  Χημείο  του  Κράτους  (General State Laboratory)  
30. Ταμείο  Εθνικής  Οδοποιίας  (Greek Highway Fund)  
31. Εθνικό  Καποδιστριακό  Πανεπιστήμιο  Αθηνών  (University of Athens)  
32. Αριστοτέλειο  Πανεπιστήμιο  Θεσσαλονίκης  (University of Thessaloniki)EN  L 186/1172 Official Journal of the European Union 12.6.2020
 
33. Δημοκρίτειο  Πανεπιστήμιο  Θράκης  (University of Thrace)  
34. Πανεπιστήμιο  Αιγαίου  (University of Aegean)  
35. Πανεπιστήμιο  Ιωαννίνων  (University of Ioannina)  
36. Πανεπιστήμιο  Πατρών  (University of Patras)  
37. Πανεπιστήμιο  Μακεδονίας  (University of Macedonia)  
38. Πολυτεχνείο  Κρήτης  (Polytechnic School of Crete)  
39. Σιβιτανίδειος  Δημόσια  Σχολή  Τεχνών  και  Επαγγελμάτων  (Sivitanidios Technical School)  
40. Αιγινήτειο  Νοσοκομείο  (Eginitio Hospital)  
41. Αρεταίειο  Νοσοκομείο  (Areteio Hospital)  
42. Εθνικό  Κέντρο  Δημόσιας  Διοίκησης  (National Centre of Public Administration)  
43. Οργανισμός  Διαχείρισης  Δημοσίου  Υλικού  (Α.Ε. Public Material Μanagement Organisation)  
44. Οργανισμός  Γεωργικών  Ασφαλίσεων  (Farmers' Insurance Organisation)  
45. Οργανισμός  Σχολικών  Κτιρίων  (School Building Organisation)  
46. Γενικό  Επιτελείο  Στρατού  (Army General Staff)  
47. Γενικό  Επιτελείο  Ναυτικού  (Navy General Staff)  
48. Γενικό  Επιτελείο  Αεροπορίας  (Airforce General Staff)  
49. Ελληνική  Επιτροπή  Ατομικής  Ενέργειας  (Greek Atomic Energy Commission)  
50. Γενική  Γραμματεία  Εκπαίδευσης  Ενηλίκων  (General Secretariat for Further Education)  
51. Γενική  Γραμματεία  Εμπορίου  (General Secretariat of Commerce)  
52. Ελληνικά  Ταχυδρομεία  Hellenic Post (EL. TA)  
SPAIN  
Presidencia de Gobierno  
Ministerio de Asuntos Exteriores y de Cooperación  
Ministerio de Justicia  
Ministerio de Defensa  
Ministerio de Economía y Hacienda  
Ministerio del Interior  
Ministerio de Fomento  
Ministerio de Educación y Ciencia  
Ministerio de Industria, Turismo y Comercio  
Ministerio de Trabajo y Asuntos Sociales  
Ministerio de Agricultura, Pesca y Alimentación  
Ministerio de la Presidencia  
Ministerio de Administraciones Públicas  
Ministerio de Cultura  
Ministerio de Sanidad y Consumo  
Ministerio de Medio Ambiente  
Ministerio de ViviendaEN  12.6.2020 Official Journal of the European Union L 186/1173
 
FRANCE  
1. Ministères  
Services du Premier ministre  
Ministère chargé de la santé, de la jeunesse et des sports  
Ministère chargé de l'intérieur, de l'outre-mer et des collectivités territoriales  
Ministère chargé de la justice  
Ministère chargé de la défense  
Ministère chargé des affaires étrangères et européennes  
Ministère chargé de l'éducation nationale  
Ministère chargé de l'économie, des finances et de l'emploi  
Secrétariat d'Etat aux transports  
Secrétariat d'Etat aux entreprises et au commerce extérieur  
Ministère chargé du travail, des relations sociales et de la solidarité  
Ministère chargé de la culture et de la communication  
Ministère chargé du budget, des comptes publics et de la fonction publique  
Ministère chargé de l'agriculture et de la pêche  
Ministère chargé de l'enseignement supérieur et de la recherche  
Ministère chargé de l'écologie, du développement et de l'aménagement durables  
Secrétariat d'Etat à la fonction publique  
Ministère chargé du logement et de la ville  
Secrétariat d'Etat à la coopération et à la francophonie  
Secrétariat d'Etat à l'outre-mer  
Secrétariat d'Etat à la jeunesse et aux sports et de la vie associative  
Secrétariat d'Etat aux anciens combattants  
Ministère chargé de l'immigration, de l'intégration, de l'identité nationale et du co-développement  
Secrétariat d'Etat en charge de la prospective et de l'évaluation des politiques publiques  
Secrétariat d'Etat aux affaires européennes  
Secrétariat d'Etat aux affaires étrangères et aux droits de l'homme  
Secrétariat d'Etat à la consommation et au tourisme  
Secrétariat d'Etat à la politique de la ville  
Secrétariat d'Etat à la solidarité  
Secrétariat d'Etat en charge de l'emploi  
Secrétariat d'Etat en charge du commerce, de l'artisanat, des PME, du tourisme et des services  
Secrétariat d'Etat en charge du développement de la région-capitale  
Secrétariat d'Etat en charge de l'aménagement du territoire  
2. Etablissements publics nationaux  
Académie de France à Rome  
Académie de marine  
Académie des sciences d'outre-merEN  L 186/1174 Official Journal of the European Union 12.6.2020
 
Agence Centrale des Organismes de Sécurité Sociale (A.C.O.S.S.)  
Agences de l'eau  
Agence Nationale de l'Accueil des Etrangers et des migrations  
Agence nationale pour l'amélioration des conditions de travail (ANACT)  
Agence nationale pour l'amélioration de l'habitat (ANAH)  
Agence Nationale pour la Cohésion Sociale et l'Egalité des Chances  
Agence nationale pour l'indemnisation des français d'outre-mer (ANIFOM)  
Assemblée permanente des chambres d'agriculture (APCA)  
Bibliothèque nationale de France  
Bibliothèque nationale et universitaire de Strasbourg  
Caisse des Dépôts et Consignations  
Caisse nationale des autoroutes (CNA)  
Caisse nationale militaire de sécurité sociale (CNMSS)  
Caisse de garantie du logement locatif social  
Casa de Velasquez  
Centre d'enseignement zootechnique  
Centre hospitalier national des Quinze-Vingts  
Centre international d'études supérieures en sciences agronomiques (Montpellier Sup Agro)  
Centre des liaisons européennes et internationales de sécurité sociale  
Centre des Monuments Nationaux  
Centre national d'art et de culture Georges Pompidou  
Centre national de la cinématographie  
Institut national supérieur de formation et de recherche pour l'éducation des jeunes handicapés et les enseignements 
adaptés  
Centre National d'Etudes et d'expérimentation du machinisme agricole, du génie rural, des eaux et des forêts 
(CEMAGREF)  
Ecole nationale supérieure de Sécurité Sociale  
Centre national du livre  
Centre national de documentation pédagogique  
Centre national des œuvres universitaires et scolaires (CNOUS)  
Centre national professionnel de la propriété forestière  
Centre National de la Recherche Scientifique (C.N.R.S)  
Centres d'éducation populaire et de sport (CREPS)  
Centres régionaux des œuvres universitaires (CROUS)  
Collège de France  
Conservatoire de l'espace littoral et des rivages lacustres  
Conservatoire National des Arts et Métiers  
Conservatoire national supérieur de musique et de danse de Paris  
Conservatoire national supérieur de musique et de danse de Lyon  
Conservatoire national supérieur d'art dramatiqueEN  12.6.2020 Official Journal of the European Union L 186/1175
 
Ecole centrale de Lille  
Ecole centrale de Lyon  
École centrale des arts et manufactures  
École française d'archéologie d'Athènes  
École française d'Extrême-Orient  
École française de Rome  
École des hautes études en sciences sociales  
École nationale d'administration  
École nationale de l'aviation civile (ENAC)  
École nationale des Chartes  
École nationale d'équitation  
Ecole Nationale du Génie de l'Eau et de l'environnement de Strasbourg  
Écoles nationales d'ingénieurs  
Ecole nationale d'ingénieurs des industries des techniques agricoles et alimentaires de Nantes  
Écoles nationales d'ingénieurs des travaux agricoles  
École nationale de la magistrature  
Écoles nationales de la marine marchande  
École nationale de la santé publique (ENSP)  
École nationale de ski et d'alpinisme  
École nationale supérieure des arts décoratifs  
École nationale supérieure des arts et industries textiles Roubaix  
Écoles nationales supérieures d'arts et métiers  
École nationale supérieure des beaux-arts  
École nationale supérieure de céramique industrielle  
École nationale supérieure de l'électronique et de ses applications (ENSEA)  
Ecole Nationale Supérieure des Sciences de l'information et des bibliothécaires  
Écoles nationales vétérinaires  
École nationale de voile  
Écoles normales supérieures  
École polytechnique  
École de viticulture — Avize (Marne)  
Etablissement national d'enseignement agronomique de Dijon  
Établissement national des invalides de la marine (ENIM)  
Établissement national de bienfaisance Koenigswarter  
Fondation Carnegie  
Fondation Singer-Polignac  
Haras nationaux  
Hôpital national de Saint-Maurice  
Institut français d'archéologie orientale du Caire  
Institut géographique nationalEN  L 186/1176 Official Journal of the European Union 12.6.2020
 
Institut National des Appellations d'origine  
Institut National d'enseignement supérieur et de recherche agronomique et agroalimentaire de Rennes  
Institut National d'Etudes Démographiques (I.N.E.D)  
Institut National d'Horticulture  
Institut National de la jeunesse et de l'éducation populaire  
Institut national des jeunes aveugles — Paris  
Institut national des jeunes sourds — Bordeaux  
Institut national des jeunes sourds — Chambéry  
Institut national des jeunes sourds — Metz  
Institut national des jeunes sourds — Paris  
Institut national de physique nucléaire et de physique des particules (I.N.P.N.P.P)  
Institut national de la propriété industrielle  
Institut National de la Recherche Agronomique (I.N.R.A)  
Institut National de la Recherche Pédagogique (I.N.R.P)  
Institut National de la Santé et de la Recherche Médicale (I.N.S.E.R.M)  
Institut National des Sciences de l'Univers  
Institut National des Sports et de l'Education Physique  
Instituts nationaux polytechniques  
Instituts nationaux des sciences appliquées  
Institut national de recherche en informatique et en automatique (INRIA)  
Institut national de recherche sur les transports et leur sécurité (INRETS)  
Institut de Recherche pour le Développement  
Instituts régionaux d'administration  
Institut des Sciences et des Industries du vivant et de l'environnement (Agro Paris Tech)  
Institut supérieur de mécanique de Paris  
Institut Universitaires de Formation des Maîtres  
Musée de l'armée  
Musée Gustave-Moreau  
Musée national de la marine  
Musée national J.-J.-Henner  
Musée national de la Légion d'honneur  
Musée de la Poste  
Muséum National d'Histoire Naturelle  
Musée Auguste-Rodin  
Observatoire de Paris  
Office français de protection des réfugiés et apatrides  
Office National des Anciens Combattants et des Victimes de Guerre (ONAC)  
Office national de la chasse et de la faune sauvage  
Office National de l'eau et des milieux aquatiquesEN  12.6.2020 Official Journal of the European Union L 186/1177
 
Office national d'information sur les enseignements et les professions (ONISEP)  
Office universitaire et culturel français pour l'Algérie  
Palais de la découverte  
Parcs nationaux  
Universités  
3. Autre organisme public national  
Union des groupements d'achats publics (UGAP)  
Agence Nationale pour l'emploi (A.N.P.E)  
Autorité indépendante des marchés financiers  
Caisse Nationale des Allocations Familiales (CNAF)  
Caisse Nationale d'Assurance Maladie des Travailleurs Salariés (CNAMS)  
Caisse Nationale d'Assurance-Vieillesse des Travailleurs Salariés (CNAVTS)  
4. Institutions, autorités et juridictions indépendantes:  
Présidence de la République  
CROATIA  
Hrvatski sabor (Croatian Parliament)  
Predsjednik Republike Hrvatske (President of the Republic of Croatia)  
Ured predsjednika Republike Hrvatske (Office of the President of the Republic of Croatia)  
Ured predsjednika Republike Hrvatske po prestanku obnašanja dužnosti (Office of the President of the Republic of Croatia 
after the expiry of the term of office)  
Vlada Republike Hrvatske (Government of the of the Republic of Croatia)  
Uredi Vlade Republike Hrvatske (Offices of the Government of the Republic of Croatia)  
Ministarstvo gospodarstva (Ministry of Economy)  
Ministarstvo regionalnoga razvoja i fondova Europske unije (Ministry of Regional Development and EU Funds)  
Ministarstvo financija (Ministry of Finance)  
Ministarstvo obrane (Ministry of Defence)  
Ministarstvo vanjskih i europskih poslova (Ministry of Foreign and European Affairs)  
Ministarstvo unutarnjih poslova (Ministry of the Interior)  
Ministarstvo pravosu đa (Ministry of Justice)  
Ministarstvo uprave (Ministry of Public Administration)  
Ministarstvo poduzetništva i obrta (Ministry of Entrepreneurship and Crafts)  
Ministarstvo rada i mirovinskog sustava (Ministry of Labour and Pension System)  
Ministarstvo pomorstva, prometa i infrastrukture (Ministry of Maritime Affairs, Transport and Infrastructure)  
Ministarstvo poljoprivrede (Ministry of Agriculture)  
Ministarstvo turizma (Ministry of Tourism)  
Ministarstvo zaštite okoliša i prirode (Ministry of Environmental and Nature Protection)  
Ministarstvo graditeljstva i prostornoga ure đenja (Ministry of Construction and Physical Planning)  
Ministarstvo branitelja (Ministry of Veterans' Affairs)  
Ministarstvo socijalne politike i mladih (Ministry of Social Policy and Youth)EN  L 186/1178 Official Journal of the European Union 12.6.2020
 
Ministarstvo zdravlja (Ministry of Health)  
Ministarstvo znanosti, obrazovanja i sporta (Ministry of Science, Education and Sports)  
Ministarstvo kulture (Ministry of Culture)  
Državne upravne organizacije (State administrative organisations)  
Uredi državne uprave u županijama (County state administration offices)  
Ustavni sud Republike Hrvatske (Constitutional Court of the Republic of Croatia)  
Vrhovni sud Republike Hrvatske (Supreme Court of the Republic of Croatia)  
Sudovi (Courts)  
Državno sudbeno vije će (State Judiciary Council)  
Državna odvjetništva (State attorney's offices)  
Državnoodvjetni čko vije će (State Prosecutor's Council)  
Pravobraniteljstva (Ombudsman's offices)  
Državna komisija za kontrolu postupaka javne nabave (State Commission for the Supervision of Public Procurement 
Procedures)  
Hrvatska narodna banka (Croatian National Bank)  
Državne agencije i uredi (State agencies and offices)  
Državni ured za reviziju (State Audit Office)  
ITALY  
I. Purchasing bodies:  
1. Presidenza del Consiglio dei Ministri (Presidency of the Council of Ministers)  
2. Ministero degli Affari Esteri (Ministry of Foreign Affairs)  
3. Ministero dell'Interno (Ministry of Interior)  
4. Ministero della Giustizia e Uffici giudiziari (esclusi i giudici di pace) (Ministry of Justice and the Judicial Offices 
(other than the giudici di pace)  
5. Ministero della Difesa (Ministry of Defence)  
6. Ministero dell'Economia e delle Finanze (Ministry of Economy and Finance)  
7. Ministero dello Sviluppo Economico (Ministry of Economic Development)  
8. Ministero del Commercio internazionale (Ministry of International Trade)  
9. Ministero delle Comunicazioni (Ministry of Communications)  
10. Ministero delle Politiche Agricole e Forestali (Ministry of Agriculture and Forest Policies)  
11. Ministero dell'Ambiente e Tutela del Territorio e del Mare (Ministry of Environment, Land and Sea)  
12. Ministero delle Infrastrutture (Ministry of Infrastructure)  
13. Ministero dei Trasporti (Ministry of Transport)  
14. Ministero del Lavoro e delle politiche sociali e della Previdenza sociale (Ministry of Labour, Social Policy and Social 
Security)  
15. Ministero della Solidarietà sociale (Ministry of Social Solidarity)  
16. Ministero della Salute (Ministry of Health)  
17. Ministero dell'Istruzione dell'università e della ricerca (Ministry of Education, University and Research)  
18. Ministero per i Beni e le Attività culturali comprensivo delle sue articolazioni periferiche (Ministry of Heritage and 
Culture, including its subordinated entities)EN  12.6.2020 Official Journal of the European Union L 186/1179
 
II. Other National public bodies:  
CONSIP (Concessionaria Servizi Informatici Pubblici) (  2 ) 
CYPRUS  
1. (a) Προεδρία  και  Προεδρικό  Μέγαρο  (Presidency and Presidential Palace)  
(b) Γραφείο  Συντονιστή  Εναρμόνισης  (Office of the Coordinator for Harmonisation)  
2. Υπουργικό  Συμβούλιο  (Council of Ministers)  
3. Βουλή  των  Αντιπροσώπων  (House of Representatives)  
4. Δικαστική  Υπηρεσία  (Judicial Service)  
5. Νομική  Υπηρεσία  της  Δημοκρατίας  (Law Office of the Republic)  
6. Ελεγκτική  Υπηρεσία  της  Δημοκρατίας  (Audit Office of the Republic)  
7. Επιτροπή  Δημόσιας  Υπηρεσίας  (Public Service Commission)  
8. Επιτροπή  Εκπαιδευτικής  Υπηρεσίας  (Educational Service Commission)  
9. Γραφείο  Επιτρόπου  Διοικήσεως  (Office of the Commissioner for Administration (Ombudsman))  
10. Επιτροπή  Προστασίας  Ανταγωνισμού  (Commission for the Protection of Competition)  
11. Υπηρεσία  Εσωτερικού  Ελέγχου  (Internal Audit Service)  
12. Γραφείο  Προγραμματισμού  (Planning Bureau)  
13. Γενικό  Λογιστήριο  της  Δημοκρατίας  (Treasury of the Republic)  
14. Γραφείο  Επιτρόπου  Προστασίας  Δεδομένων  Προσωπικού  Χαρακτήρα  (Office of the Personal Character Data Protection 
Commissioner)  
15. Γραφείο  Εφόρου  Δημοσίων  Ενισχύσεων  (Office of the Commissioner for the Public Aid)  
16. Αναθεωρητική  Αρχή  Προσφορών  (Tender Review Body)  
17. Υπηρεσία  Εποπτείας  και  Ανάπτυξης  Συνεργατικών  Εταιρειών  (Cooperative Societies' Supervision and Development 
Authority)  
18. Αναθεωρητική  Αρχή  Προσφύγων  (Refugees' Review Body)  
19. Υπουργείο  Άμυνας  (Ministry of Defence)  
20. (a) Υπουργείο  Γεωργίας , Φυσικών  Πόρων  και  Περιβάλλοντος  (Ministry of Agriculture, Natural Resources and 
Environment)  
(b) Τμήμα  Γεωργίας  (Department of Agriculture)  
(c) Κτηνιατρικές  Υπηρεσίες  (Veterinary Services)  
(d) Τμήμα  Δασών  (Forest Department)  
(e) Τμήμα  Αναπτύξεως  Υδάτων  (Water Development Department)  
(f) Τμήμα  Γεωλογικής  Επισκόπησης  (Geological Survey Department)  
(g) Μετεωρολογική  Υπηρεσία  (Meteorological Service)  
(h) Τμήμα  Αναδασμού  (Land Consolidation Department)  
(i) Υπηρεσία  Μεταλλείων  (Mines Service)  
(j) Ινστιτούτο  Γεωργικών  Ερευνών  (Agricultural Research Institute)  
(k) Τμήμα  Αλιείας  και  Θαλάσσιων  Ερευνών  (Department of Fisheries and Marine Research)  
21. (a) Υπουργείο  Δικαιοσύνης  και  Δημοσίας  Τάξεως  (Ministry of Justice and Public Order)  
(b) Αστυνομία  (Police)  
(c) Πυροσβεστική  Υπηρεσία  Κύπρου  (Cyprus Fire Service)  
(d) Τμήμα  Φυλακών  (Prison Department)EN  L 186/1180 Official Journal of the European Union 12.6.2020  
( 2 ) Acts as the central purchasing entity for all the Italian public administration.
 22. (a) Υπουργείο  Εμπορίου , Βιομηχανίας  και  Τουρισμού  (Ministry of Commerce, Industry and Tourism)  
(b) Τμήμα  Εφόρου  Εταιρειών  και  Επίσημου  Παραλήπτη  (Department of Registrar of Companies and Official Receiver)  
23. (a) Υπουργείο  Εργασίας  και  Κοινωνικών  Ασφαλίσεων  (Ministry of Labour and Social Insurance)  
(b) Τμήμα  Εργασίας  (Department of Labour)  
(c) Τμήμα  Κοινωνικών  Ασφαλίσεων  (Department of Social Insurance)  
(d) Τμήμα  Υπηρεσιών  Κοινωνικής  Ευημερίας  (Department of Social Welfare Services)  
(e) Κέντρο  Παραγωγικότητας  Κύπρου  (Productivity Centre Cyprus)  
(f) Ανώτερο  Ξενοδοχειακό  Ινστιτούτο  Κύπρου  (Higher Hotel Institute Cyprus)  
(g) Ανώτερο  Τεχνολογικό  Ινστιτούτο  (Higher Τechnical Institute)  
(h) Τμήμα  Επιθεώρησης  Εργασίας  (Department of Labour Inspection)  
(i) Τμήμα  Εργασιακών  Σχέσεων  (Depertment of Labour Relations)  
24. (a) Υπουργείο  Εσωτερικών  (Ministry of the Interior)  
(b) Επαρχιακές  Διοικήσεις  (District Administrations)  
(c) Τμήμα  Πολεοδομίας  και  Οικήσεως  (Town Planning and Housing Department)  
(d) Τμήμα  Αρχείου  Πληθυσμού  και  Μεταναστεύσεως  (Civil Registry and Migration Department)  
(e) Τμήμα  Κτηματολογίου  και  Χωρομετρίας  (Department of Lands and Surveys)  
(f) Γραφείο  Τύπου  και  Πληροφοριών  (Press and Information Office)  
(g) Πολιτική  Άμυνα  (Civil Defence)  
(h) Υπηρεσία  Μέριμνας  και  Αποκαταστάσεων  Εκτοπισθέντων  (Service for the care and rehabilitation of displaced persons)  
(i) Υπηρεσία  Ασύλου  (Asylum Service)  
25. Υπουργείο  Εξωτερικών  (Ministry of Foreign Affairs)  
26. (a) Υπουργείο  Οικονομικών  (Ministry of Finance)  
(b) Τελωνεία  (Customs and Excise)  
(c) Τμήμα  Εσωτερικών  Προσόδων  (Department of Inland Revenue)  
(d) Στατιστική  Υπηρεσία  (Statistical Service)  
(e) Τμήμα  Κρατικών  Αγορών  και  Προμηθειών  (Department of Government Purchasing and Supply)  
(f) Τμήμα  Δημόσιας  Διοίκησης  και  Προσωπικού  (Public Administration and Personnel Department)  
(g) Κυβερνητικό  Τυπογραφείο  (Government Printing Office)  
(h) Τμήμα  Υπηρεσιών  Πληροφορικής  (Department of Information Technology Services)  
27. Υπουργείο  Παιδείας  και  Πολιτισμού  (Ministry of Εducation and Culture)  
28. (a) Υπουργείο  Συγκοινωνιών  και  Έργων  (Ministry of Communications and Works)  
(b) Τμήμα  Δημοσίων  Έργων  (Department of Public Works)  
(c) Τμήμα  Αρχαιοτήτων  (Department of Antiquities)  
(d) Τμήμα  Πολιτικής  Αεροπορίας  (Department of Civil Aviation)  
(e) Τμήμα  Εμπορικής  Ναυτιλίας  (Department of Merchant Shipping)  
(f) Τμήμα  Ταχυδρομικών  Υπηρεσιών  (Postal Services Department)  
(g) Τμήμα  Οδικών  Μεταφορών  (Department of Road Transport)  
(h) Τμήμα  Ηλεκτρομηχανολογικών  Υπηρεσιών  (Department of Electrical and Mechanical Services)  
(i) Τμήμα  Ηλεκτρονικών  Επικοινωνιών  (Department of Electronic Telecommunications)EN  12.6.2020 Official Journal of the European Union L 186/1181
 
29. (a) Υπουργείο  Υγείας  (Ministry of Health)  
(b) Φαρμακευτικές  Υπηρεσίες  (Pharmaceutical Services)  
(c) Γενικό  Χημείο  (General Laboratory)  
(d) Ιατρικές  Υπηρεσίες  και  Υπηρεσίες  Δημόσιας  Υγείας  (Medical and Public Health Services)  
(e) Οδοντιατρικές  Υπηρεσίες  (Dental Services)  
(f) Υπηρεσίες  Ψυχικής  Υγείας  (Mental Health Services)  
LATVIA  
A) Ministrijas, īpašu ministru sekretari āti un to padot ībā esoš ās iest ādes (Ministries, secretariats of ministers for special 
assignments, and their subordinate institutions):  
1. Aizsardz ības ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Defence and subordinate institutions)  
2. Ārlietu ministrija un tas padot ībā esoš ās iest ādes (Ministry of Foreign Affairs and subordinate institutions)  
3. Ekonomikas ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Economics and subordinate institutions)  
4. Finanšu ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Finance and subordinate institutions)  
5. Iekšlietu ministrija un t ās padot ībā esoš ās iest ādes (Ministry of the Interior Affairs and subordinate institutions)  
6. Izgl ītības un zin ātnes ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Education and Science and 
subordinate institutions)  
7. Kult ūras ministrija un tas padot ībā esoš ās iest ādes (Ministry of Culture and subordinate institutions)  
8. Labkl ājības ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Welfare and subordinate institutions)  
9. Satiksmes ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Transport and subordinate institutions)  
10. Tieslietu ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Justice and subordinate institutions)  
11. Vesel ības ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Health and subordinate institutions)  
12. Vides aizsardz ības un re ģion ālās att īstības ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Environmental 
Protection and Regional Development and subordinate institutions)  
13. Zemkop ības ministrija un t ās padot ībā esoš ās iest ādes (Ministry of Agriculture and subordinate institutions)  
14. Īpašu uzdevumu ministra sekretari āti un to padot ībā esoš ās iest ādes (Ministries for Special Assignments and 
subordinate institutions)  
B) Citas valsts iest ādes (Other state institutions):  
1. Augst ākā tiesa (Supreme Court)  
2. Centr ālā v ēlēšanu komisija (Central Election Commission)  
3. Finanšu un kapit āla tirgus komisija (Financial and Capital Market Commission)  
4. Latvijas Banka (Bank of Latvia)  
5. Prokurat ūra un t ās p ārraudz ībā esoš ās iest ādes (Prosecutor's Office and institutions under its supervision)  
6. Saeimas un t ās padot ībā esoš ās iest ādes (The Parliament and subordinate institutions)  
7. Satversmes tiesa (Constitutional Court)  
8. Valsts kanceleja un t ās p ārraudz ībā esoš ās iest ādes (State Chancellery and institutions under its supervision)  
9. Valsts kontrole (State Audit Office)  
10. Valsts prezidenta kanceleja (Chancellery of the State President)  
11. Citas valsts iest ādes, kuras nav ministriju padot ībā (Other state institutions not subordinate to ministries):  
— Ties ībsarga birojs (Office of the Ombudsman)  
— Nacion ālā radio un telev īzijas padome (National Broadcasting Council)EN  L 186/1182 Official Journal of the European Union 12.6.2020
 
LITHUANIA  
Prezident ūros kanceliarija (Office of the President)  
Seimo kanceliarija (Office of the Seimas)  
Seimui atskaitingos institucijos (Institutions Accountable to the Seimas):  
Lietuvos mokslo taryba (Science Council)  
Seimo kontrolieri ų įstaiga (The Seimas Ombudsmen's Office)  
Valstyb ės kontrol ė (National Audit Office)  
Speciali ųjų tyrim ų tarnyba (Special Investigation Service)  
Valstyb ės saugumo departamentas (State Security Department)  
Konkurencijos taryba (Competition Council)  
Lietuvos gyventoj ų genocido ir rezistencijos tyrimo centras (Genocide and Resistance Research Centre)  
Vertybini ų popieri ų komisija (Lithuanian Securities Commission)  
Ryši ų reguliavimo tarnyba (Communications Regulatory Authority)  
Nacionalin ė sveikatos taryba (National Health Board)  
Etnin ės kult ūros globos taryba (Council for the Protection of Ethnic Culture)  
Lygi ų galimybi ų kontrolieriaus tarnyba (Office of Equal Opportunities Ombudsperson)  
Valstybin ė kult ūros paveldo komisija (National Cultural Heritage Commission)  
Vaiko teisi ų apsaugos kontrolieriaus įstaiga (Children's Rights Ombudsman Institution)  
Valstybin ė kain ų ir energetikos kontrol ės komisija (State Price Regulation Commission of Energy Resources)  
Valstybin ė lietuvi ų kalbos komisija (State Commission of the Lithuanian Language)  
Vyriausioji rinkim ų komisija (Central Electoral Committee)  
Vyriausioji tarnybin ės etikos komisija (Chief Commission of Official Ethics)  
Žurnalist ų etikos inspektoriaus tarnyba (Office of the Inspector of Journalists' Ethics)  
Vyriausyb ės kanceliarija (Office of the Government)  
Vyriausybei atskaitingos institucijos (Institutions Accountable to the Government):  
Ginkl ų fondas (Weaponry Fund)  
Informacin ės visuomen ės pl ėtros komitetas (Information Society Development Committee)  
Kūno kult ūros ir sporto departamentas (Department of Physical Education and Sports)  
Lietuvos archyv ų departamentas (Lithuanian Archives Department)  
Mokestini ų gin čų  komisija (Commission on Tax Disputes)  
Statistikos departamentas (Department of Statistics)  
Tautini ų mažum ų ir išeivijos departamentas (Department of National Minorities and Lithuanians Living Abroad)  
Valstybin ė tabako ir alkoholio kontrol ės tarnyba (State Tobacco and Alcohol Control Service)  
Vieš ųjų pirkim ų tarnyba (Public Procurement Office)  
Valstybin ė atomin ės energetikos saugos inspekcija (State Nuclear Power Safety Inspectorate)  
Valstybin ė duomen ų apsaugos inspekcija (State Data Protection Inspectorate)  
Valstybin ė lošim ų prieži ūros komisija (State Gaming Control Commission)  
Valstybin ė maisto ir veterinarijos tarnyba (State Food and Veterinary Service)  
Vyriausioji administracini ų gin čų  komisija (Chief Administrative Disputes Commission)EN  12.6.2020 Official Journal of the European Union L 186/1183
 
Draudimo prieži ūros komisija (Insurance Supervisory Commission)  
Lietuvos valstybinis mokslo ir studij ų fondas (Lithuanian State Science and Studies Foundation)  
Konstitucinis Teismas (Constitutional Court)  
Lietuvos bankas (Bank of Lithuania)  
Aplinkos ministerija (Ministry of Environment)  
Įstaigos prie Aplinkos ministerijos (Institutions under the Ministry of Environment):  
Generalin ė mišk ų ur ėdija (Directorate General of State Forests)  
Lietuvos geologijos tarnyba (Geological Survey of Lithuania)  
Lietuvos hidrometeorologijos tarnyba (Lithuanian Hydrometereological Service)  
Lietuvos standartizacijos departamentas (Lithuanian Standards Board)  
Nacionalinis akreditacijos biuras (Lithuanian National Accreditation Bureau)  
Valstybin ė metrologijos tarnyba (State Metrology Service)  
Valstybin ė saugom ų teritorij ų tarnyba (State Service for Protected Areas)  
Valstybin ė teritorij ų planavimo ir statybos inspekcija (State Territory Planning and construction Inspectorate)  
Finans ų ministerija (Ministry of Finance)  
Įstaigos prie Finans ų ministerijos (Institutions under the Ministry of Finance):  
Muitin ės departamentas (Lithuania Customs)  
Valstyb ės dokument ų technologin ės apsaugos tarnyba (Service of Technological Security of State Documents)  
Valstybin ė mokes čių inspekcija (State Tax Inspectorate)  
Finans ų ministerijos mokymo centras (Training Centre of the Ministry of Finance)  
Krašto apsaugos ministerija (Ministry of National Defence)  
Įstaigos prie Krašto apsaugos ministerijos (Institutions under the Ministry of National Defence):  
Antrasis operatyvini ų tarnyb ų departamentas (Second Investigation Department)  
Centralizuota finans ų ir turto tarnyba (Centralised Finance and Property Service)  
Karo prievol ės administravimo tarnyba (Military Enrolment Administration Service)  
Krašto apsaugos archyvas (National Defence Archives Service)  
Krizi ų valdymo centras (Crisis Management Centre)  
Mobilizacijos departamentas (Mobilisation Department)  
Ryši ų ir informacini ų sistem ų tarnyba (Communication and Information Systems Service)  
Infrastrukt ūros pl ėtros departamentas (Infrastructure Development Department)  
Valstybinis pilietinio pasipriešinimo rengimo centras (Civil Resistance Centre)  
Lietuvos kariuomen ė (Lithuanian Armed Forces)  
Krašto apsaugos sistemos kariniai vienetai ir tarnybos (Military Units and Services of the National Defence System)  
Kult ūros ministerija (Ministry of Culture)  
Įstaigos prie Kult ūros ministerijos (Institutions under the Ministry of Culture):  
Kult ūros paveldo departamentas (Department for the Lithuanian Cultural Heritage)  
Valstybin ė kalbos inspekcija (State Language Commission)  
Socialin ės apsaugos ir darbo ministerija (Ministry of Social Security and Labour)EN  L 186/1184 Official Journal of the European Union 12.6.2020
 
Įstaigos prie Socialin ės apsaugos ir darbo ministerijos (Institutions under the Ministry of Social Security and Labour):  
Garantinio fondo administracija (Administration of Guarantee Fund)  
Valstyb ės vaiko teisi ų apsaugos ir įvaikinimo tarnyba (State Child Rights Protection and Adoption Service)  
Lietuvos darbo birža (Lithuanian Labour Exchange)  
Lietuvos darbo rinkos mokymo tarnyba (Lithuanian Labour Market Training Authority)  
Trišal ės tarybos sekretoriatas (Tripartite Council Secretoriat)  
Socialini ų paslaug ų prieži ūros departamentas (Social Services Monitoring Department)  
Darbo inspekcija (Labour Inspectorate)  
Valstybinio socialinio draudimo fondo valdyba (State Social Insturance Fund Board)  
Ne įgalumo ir darbingumo nustatymo tarnyba (Disability and Working Capacity Establishment Service)  
Gin čų  komisija (Disputes Commission)  
Technin ės pagalbos ne įgaliesiems centras (State Centre of Compensatory Technique for the Disabled)  
Ne įgali ųjų reikal ų departamentas (Department of the Affairs of the Disabled)  
Susisiekimo ministerija (Ministry of Transport and Communications)  
Įstaigos prie Susisiekimo ministerijos (Institutions under the Ministry of Transport and Communications):  
Lietuvos automobili ų keli ų direkcija (Lithuanian Road Administration)  
Valstybin ė geležinkelio inspekcija (State Railway Inspectorate)  
Valstybin ė keli ų transporto inspekcija (State Road Transport Inspectorate)  
Pasienio kontrol ės punkt ų direkcija (Border Control Points Directorate)  
Sveikatos apsaugos ministerija (Ministry of Health)  
Įstaigos prie Sveikatos apsaugos ministerijos (Institutions under the Ministry of Health):  
Valstybin ė akreditavimo sveikatos prieži ūros veiklai tarnyba (State Health Care Accreditation Agency)  
Valstybin ė ligoni ų kasa (State Patient Fund)  
Valstybin ė medicininio audito inspekcija (State Medical Audit Inspectorate)  
Valstybin ė vaist ų kontrol ės tarnyba (State Medicines Control Agency)  
Valstybin ė teismo psichiatrijos ir narkologijos tarnyba (Lithuanian Forensic Psychiatry and Narcology Service)  
Valstybin ė visuomen ės sveikatos prieži ūros tarnyba (State Public Health Service)  
Farmacijos departamentas (Department of Pharmacy)  
Sveikatos apsaugos ministerijos Ekstremali ų sveikatai situacij ų centras (Health Emergency Centre of the Ministry of 
Health)  
Lietuvos bioetikos komitetas (Lithuanian Bioethics Committee)  
Radiacin ės saugos centras (Radiation Protection Centre)  
Švietimo ir mokslo ministerija (Ministry of Education and Science)  
Įstaigos prie Švietimo ir mokslo ministerijos (Institutions under the Ministry of Education and Science):  
Nacionalinis egzamin ų centras (National Examination Centre)  
Studij ų kokyb ės vertinimo centras (Centre for Quality Assessment in Higher Education)  
Teisingumo ministerija (Ministry of Justice)EN  12.6.2020 Official Journal of the European Union L 186/1185
 
Įstaigos prie Teisingumo ministerijos (Institutions under the Ministry of Justice):  
Kal ėjim ų departamentas (Department of Imprisonment Establishments)  
Nacionalin ė vartotoj ų teisi ų apsaugos taryba (National Consumer Rights Protection Board)  
Europos teis ės departamentas (European Law Department)  
Ūkio ministerija (Ministry of Economy)  
Įstaigos prie Ūkio ministerijos (Institutions under the Ministry of Economy):  
Įmoni ų bankroto valdymo departamentas (Enterprise Bankruptcy Management Department)  
Valstybin ė energetikos inspekcija (State Energy Inspectorate)  
Valstybin ė ne maisto produkt ų inspekcija (State Non Food Products Inspectorate)  
Valstybinis turizmo departamentas (Lithuanian State Department of Tourism)  
Užsienio reikal ų ministerija (Ministry of Foreign Affairs)  
Diplomatin ės atstovyb ės ir konsulin ės įstaigos užsienyje bei atstovyb ės prie tarptautini ų organizacij ų (Diplomatic Missions 
and Consular as well as Representations to International Organisations)  
Vidaus reikal ų ministerija (Ministry of the Interior)  
Įstaigos prie Vidaus reikal ų ministerijos (Institutions under the Ministry of the Interior):  
Asmens dokument ų išrašymo centras (Personalisation of Identity Documents Centre)  
Finansini ų nusikaltim ų tyrimo tarnyba (Financial Crime Investigation Service)  
Gyventoj ų registro tarnyba (Residents' Register Service)  
Policijos departamentas (Police Department)  
Priešgaisrin ės apsaugos ir gelb ėjimo departamentas (Fire-Prevention and Rescue Department)  
Turto valdymo ir ūkio departamentas (Property Management and Economics Department)  
Vadovyb ės apsaugos departamentas (VIP Protection Department)  
Valstyb ės sienos apsaugos tarnyba (State Border Guard Department)  
Valstyb ės tarnybos departamentas (Civil Service Department)  
Informatikos ir ryši ų departamentas (IT and Communications Department)  
Migracijos departamentas (Migration Department)  
Sveikatos prieži ūros tarnyba (Health Care Department)  
Bendrasis pagalbos centras (Emergency Response Centre)  
Žem ės ūkio ministerija (Ministry of Agriculture)  
Įstaigos prie Žem ės ūkio ministerijos (Institutions under the Ministry of Agriculture):  
Nacionalin ė mok ėjimo agent ūra (National Paying Agency)  
Nacionalin ė žem ės tarnyba (National Land Service)  
Valstybin ė augal ų apsaugos tarnyba (State Plant Protection Service)  
Valstybin ė gyvuli ų veislininkyst ės prieži ūros tarnyba (State Animal Breeding Supervision Service)  
Valstybin ė s ėklų ir gr ūdų tarnyba (State Seed and Grain Service)  
Žuvininkyst ės departamentas (Fisheries Department)  
Teismai (Courts):  
Lietuvos Aukš čiausiasis Teismas (The Supreme Court of Lithuania)  
Lietuvos apeliacinis teismas (The Court of Appeal of Lithuania)EN  L 186/1186 Official Journal of the European Union 12.6.2020
 
Lietuvos vyriausiasis administracinis teismas (The Supreme Administrative Court of Lithuania)  
Apygard ų teismai (County courts)  
Apygard ų administraciniai teismai (County administrative courts)  
Apylinki ų teismai (District courts)  
Nacionalin ė teism ų administracija (National Courts Administration)  
Generalin ė prokurat ūra (The Prosecutor's Office)  
Kiti centriniai valstybinio administravimo subjektai - institucijos, įstaigos, tarnybos (Other Central Public Administration 
Entities - institutions, establishments, agencies):  
Muitin ės kriminalin ė tarnyba (Customs Criminal Service)  
Muitin ės informacini ų sistem ų centras (Customs Information Systems Centre)  
Muitin ės laboratorija (Customs Laboratory)  
LUXEMBOURG  
1. Ministère d'État  
2. Ministère des Affaires Étrangères et de l'Immigration  
3. Ministère des Affaires Étrangères et de l'Immigration: Direction de la Défense (Armée)  
4. Ministère de l'Agriculture, de la Viticulture et du Développement Rural  
5. Ministère de l'Agriculture, de la Viticulture et du Développement Rural: Administration des Services Techniques de 
l'Agriculture  
6. Ministère des Classes moyennes, du Tourisme et du Logement  
7. Ministère de la Culture, de l'Enseignement Supérieur et de la Recherche  
8. Ministère de l'Économie et du Commerce extérieur  
9. Ministère de l'Éducation nationale et de la Formation professionnelle  
10. Ministère de l'Éducation nationale et de la Formation professionnelle: Lycée d'Enseignement Secondaire et d'Enseig ­
nement Secondaire Technique  
11. Ministère de l'Égalité des chances  
12. Ministère de l'Environnement  
13. Ministère de l'Environnement: Administration de l'Environnement  
14. Ministère de la Famille et de l'Intégration  
15. Ministère de la Famille et de l'Intégration: Maisons de retraite  
16. Ministère des Finances  
17. Ministère de la Fonction publique et de la Réforme administrative  
18. Ministère de la Fonction publique et de la Réforme administrative: Service Central des Imprimés et des Fournitures de 
l'État – Centre des Technologies de l'informatique de l'État  
19. Ministère de l'Intérieur et de l'Aménagement du territoire  
20. Ministère de l'Intérieur et de l'Aménagement du territoire: Police Grand-Ducale Luxembourg– Inspection générale de 
Police  
21. Ministère de la Justice  
22. Ministère de la Justice: Établissements Pénitentiaires  
23. Ministère de la Santé  
24. Ministère de la Santé: Centre hospitalier neuropsychiatrique  
25. Ministère de la Sécurité socialeEN  12.6.2020 Official Journal of the European Union L 186/1187
 
26. Ministère des Transports  
27. Ministère du Travail et de l'Emploi  
28. Ministère des Travaux publics  
29. Ministère des Travaux publics: Bâtiments Publics – Ponts et Chaussées  
HUNGARY  
Nemzeti Er őforrás Minisztérium (Ministry of National Resources)  
Vidékfejlesztési Minisztérium (Ministry of Rural Development)  
Nemzeti Fejlesztési Minisztérium (Ministry of National Development)  
Honvédelmi Minisztérium (Ministry of Defence)  
Közigazgatási és Igazságügyi Minisztérium (Ministry of Public Administration and Justice)  
Nemzetgazdasági Minisztérium (Ministry for National Economy)  
Külügyminisztérium (Ministry of Foreign Affairs)  
Miniszterelnöki Hivatal (Prime Minister's Office)  
Belügyminisztérium, (Ministry of Internal Affairs)  
Központi Szolgáltatási F őigazgatóság (Central Services Directorate)  
MALTA  
1. Uffi ċċ ju tal-Prim Ministru (Office of the Prime Minister)  
2. Ministeru g ħall-Familja u Solidarjeta' So ċjali (Ministry for the Family and Social Solidarity)  
3. Ministeru ta' l-Edukazzjoni Zghazagh u Impjieg (Ministry for Education Youth and Employment)  
4. Ministeru tal-Finanzi (Ministry of Finance)  
5. Ministeru tar-Ri żorsi u l-Infrastruttura (Ministry for Resources and Infrastructure)  
6. Ministeru tat-Turi żmu u Kultura (Ministry for Tourism and Culture)  
7. Ministeru tal- Ġustizzja u l-Intern (Ministry for Justice and Home Affairs)  
8. Ministeru g ħall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment)  
9. Ministeru g ħal G ħawdex (Ministry for Gozo)  
10. Ministeru tas-Sa ħħ a, l-Anzjani u Kura fil-Kommunita' (Ministry of Health, the Elderly and Community Care)  
11. Ministeru ta' l-Affarijiet Barranin (Ministry of Foreign Affairs)  
12. Ministeru g ħall-Investimenti, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and 
Information Technology)  
13. Ministeru g ħall-Kompetittivà u Komunikazzjoni (Ministry for Competitiveness and Communications)  
14. Ministeru g ħall-I żvilupp Urban u Toroq (Ministry for Urban Development and Roads)  
15. L-Uffi ċċ ju tal-President (Office of the President)  
16. Uffi ċċ ju ta 'l-iskrivan tal-Kamra tad-Deputati (Office of the Clerk of the House of Representatives)  
NETHERLANDS  
Ministerie van Algemene Zaken — (Ministry of General Affairs)  
— Bestuursdepartement — (Central policy and staff departments)  
— Bureau van de Wetenschappelijke Raad voor het Regeringsbeleid — (Advisory Council on Government Policy)  
— Rijksvoorlichtingsdienst: — (The Netherlands Government Information Service)EN  L 186/1188 Official Journal of the European Union 12.6.2020
 
Ministerie van Binnenlandse Zaken en Koninkrijksrelaties — (Ministry of the Interior)  
— Bestuursdepartement — (Central policy and staff departments)  
— Centrale Archiefselectiedienst (CAS) — (Central Records Selection Service)  
— Algemene Inlichtingen- en Veiligheidsdienst (AIVD) — (General Intelligence and Security Service)  
— Agentschap Basisadministratie Persoonsgegevens en Reisdocumenten (BPR) — (Personnel Records and Travel 
Documents Agency)  
— Agentschap Korps Landelijke Politiediensten — (National Police Services Agency)  
Ministerie van Buitenlandse Zaken — (Ministry of Foreign Affairs)  
— Directoraat-generaal Regiobeleid en Consulaire Zaken (DGRC) — (Directorate-general for Regional Policy and 
Consular Affairs)  
— Directoraat-generaal Politieke Zaken (DGPZ) — (Directorate-general for Political Affairs)  
— Directoraat-generaal Internationale Samenwerking (DGIS) — (Directorate-general for International Cooperation)  
— Directoraat-generaal Europese Samenwerking (DGES) — (Directorate-general for European Cooperation)  
— Centrum tot Bevordering van de Import uit Ontwikkelingslanden (CBI) — (Centre for the Promotion of Imports from 
Developing Countries)  
— Centrale diensten ressorterend onder S/PlvS — (Support services falling under the Secretary-general and Deputy 
Secretary-general)  
— Buitenlandse Posten (ieder afzonderlijk) — (the various Foreign Missions)  
Ministerie van Defensie — (Ministry of Defence)  
— Bestuursdepartement — (Central policy and staff departments)  
— Commando Diensten Centra (CDC) — (Support Command)  
— Defensie Telematica Organisatie (DTO) — (Defence Telematics Organisation)  
— Centrale directie van de Defensie Vastgoed Dienst — (Defence Real Estate Service, Central Directorate)  
— De afzonderlijke regionale directies van de Defensie Vastgoed Dienst — (Defence Real Estate Service, Regional 
Directorates)  
— Defensie Materieel Organisatie (DMO) — (Defence Material Organisation)  
— Landelijk Bevoorradingsbedrijf van de Defensie Materieel Organisatie — National Supply Agency of the Defence 
Material Organisation  
— Logistiek Centrum van de Defensie Materieel Organisatie — Logistic Centre of the Defence Material Organisation  
— Marinebedrijf van de Defensie Materieel Organisatie — Maintenance Establishment of the Defence Material Organ ­
isation  
— Defensie Pijpleiding Organisatie (DPO) — Defence Pipeline Organisation  
Ministerie van Economische Zaken — (Ministry of Economic Affairs)  
— Bestuursdepartement — (Central policy and staff departments)  
— Centraal Planbureau (CPB) — (Netherlands Bureau for Economic Policy Analyses)  
— Bureau voor de Industriële Eigendom (BIE) — (Industrial Property Office)  
— SenterNovem — (SenterNovem – Agency for sustainable innovation)  
— Staatstoezicht op de Mijnen (SodM) — (State Supervision of Mines)  
— Nederlandse Mededingingsautoriteit (NMa) — (Netherlands Competition Authority)  
— Economische Voorlichtingsdienst (EVD) — (Netherlands Foreign Trade Agency)EN  12.6.2020 Official Journal of the European Union L 186/1189
 
— Agentschap Telecom — (Radiocommunications Agency)  
— Kenniscentrum Professioneel & Innovatief Aanbesteden, Netwerk voor Overheidsopdrachtgevers (PIANOo) — (Pro ­
fessional and innovative procurement, network for contracting authorities)  
— Regiebureau Inkoop Rijksoverheid (Coordination of Central Government Purchasing)  
— Octrooicentrum Nederland — (Netherlands Patent Office)  
Ministerie van Financiën — (Ministry of Finance)  
— Bestuursdepartement — (Central policy and staff departments)  
— Belastingdienst Automatiseringscentrum — (Tax and Custom Computer and Software Centre)  
— Belastingdienst — (Tax and Customs Administration)  
— de afzonderlijke Directies der Rijksbelastingen — (the various Divisions of the Tax and Customs Administration 
throughout the Netherlands)  
— Fiscale Inlichtingen- en Opsporingsdienst (incl. Economische Controle dienst (ECD) — (Fiscal Information and Inves ­
tigation Service (the Economic Investigation Service included))  
— Belastingdienst Opleidingen — (Tax and Customs Training Centre)  
— Dienst der Domeinen — (State Property Service)  
Ministerie van Justitie — (Ministry of Justice)  
— Bestuursdepartement — (Central policy and staff departments)  
— Dienst Justitiële Inrichtingen — (Correctional Institutions Agency)  
— Raad voor de Kinderbescherming — (Child Care and Protection Agency)  
— Centraal Justitie Incasso Bureau — (Central Fine Collection Agency)  
— Openbaar Ministerie — (Public Prosecution Service)  
— Immigratie en Naturalisatiedienst — (Immigration and Naturalisation Service)  
— Nederlands Forensisch Instituut — (Netherlands Forensic Institute)  
Ministerie van Landbouw, Natuur en Voedselkwaliteit — (Ministry of Agriculture, Nature and Food Quality)  
— Bestuursdepartement — (Central policy and staff departments)  
— Dienst Regelingen (DR) — (National Service for the Implementation of Regulations (Agency))  
— Agentschap Plantenziektenkundige Dienst (PD) — (Plant Protection Service (Agency))  
— Algemene Inspectiedienst (AID) — (General Inspection Service)  
— Dienst Landelijk Gebied (DLG) — (Government Service for Sustainable Rural Development)  
— Voedsel en Waren Autoriteit (VWA) — (Food and Consumer Product Safety Authority)  
Ministerie van Onderwijs, Cultuur en Wetenschappen — (Ministry of Education, Culture and Science)  
— Bestuursdepartement — (Central policy and staff departments)  
— Inspectie van het Onderwijs — (Inspectorate of Education)  
— Erfgoedinspectie — (Inspectorate of Heritage)  
— Centrale Financiën Instellingen — (Central Funding of Institutions Agency)  
— Nationaal Archief — (National Archives)  
— Adviesraad voor Wetenschaps- en Technologiebeleid — (Advisory Council for Science and Technology Policy)  
— Onderwijsraad — (Education Council)  
— Raad voor Cultuur — (Council for Culture)  
Ministerie van Sociale Zaken en Werkgelegenheid — (Ministry of Social Affairs and Employment)  
— Bestuursdepartement — (Central policy and staff departments)EN  L 186/1190 Official Journal of the European Union 12.6.2020
 
— Inspectie Werk en Inkomen — (the Work and Income Inspectorate)  
— Agentschap SZW- (SZW Agency)  
Ministerie van Verkeer en Waterstaat — (Ministry of Transport, Public Works and Watermanagement)  
— Bestuursdepartement — (Central policy and staff departments)  
— Directoraat-Generaal Transport en Luchtvaart — (Directorate-general for Transport and Civil Aviation)  
— Directoraat-generaal Personenvervoer — Directorate-general for Passenger Transport)  
— Directoraat-generaal Water — (Directorate-general of Water Affairs)  
— Centrale diensten — (Central Services)  
— Shared services Organisatie Verkeer en Watersaat — (Shared services Organisation Transport and Water management) 
(new organisation)  
— Koninklijke Nederlandse Meteorologisch Instituut KNMI — (Royal Netherlands Meteorological Institute)  
— Rijkswaterstaat, Bestuur — (Public Works and Water Management, Board)  
— De afzonderlijke regionale Diensten van Rijkswaterstaat — (Each individual regional service of the Directorate-general 
of Public Works and Water Management)  
— De afzonderlijke specialistische diensten van Rijkswaterstaat — (Each individual specialist service of the Directorate- 
general of Public Works and Water Management)  
— Adviesdienst Geo-Informatie en ICT — (Advisory Council for Geo-information and ICT)  
— Adviesdienst Verkeer en Vervoer (AVV) – (Advisory Council for Traffic and Transport)  
— Bouwdienst – (Service for Construction)  
— Corporate Dienst (Corporate Service)  
— Data ICT Dienst (Service for Data and IT)  
— Dienst Verkeer en Scheepvaart (Service for Traffic and Ship Transport)  
— Dienst Weg- en Waterbouwkunde - DWW (Service for Road and Hydraulic Engineering)  
— Rijksinstituut voor Kust en Zee (RIKZ) — (National Institute for Coastal and Marine Management)  
— Rijksinstituut voor Integraal Zoetwaterbeheer en Afvalwaterbehandeling (RIZA) — (National Institute for Sweet Water 
Management and Water Treatment)  
— Waterdienst (Service for Water)  
— Port state Control  
— Directie Toezichtontwikkeling Communicatie en Onderzoek - TCO (Directorate of Development of Supervision of 
Communication and Research)  
— Toezichthouder Beheer Eenheid Lucht — Management Unit  " Air" 
— Toezichthouder Beheer Eenheid Water — Management Unit  " Water " 
— Toezichthouder Beheer Eenheid Land — Management Unit  " Land " 
Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer — (Ministry for Housing, Spatial Planning and the 
Environment)  
— Bestuursdepartement — (Central policy and staff departments)  
— Directoraat-generaal Wonen, Wijken en Integratie — (Directorate General for Housing, Communities and Integration)  
— Directoraat-generaal Ruimte — (Directorate General for Spatial Policy)  
— Directoraat-general Milieubeheer — (Directorate General for Environmental Protection)  
— Rijksgebouwendienst — (Government Buildings Agency)  
— VROM Inspectie — (Inspectorate)EN  12.6.2020 Official Journal of the European Union L 186/1191
 
Ministerie van Volksgezondheid, Welzijn en Sport — (Ministry of Health, Welfare AND Sports)  
— Bestuursdepartement — (Central policy and staff departments)  
— Inspectie Gezondheidsbescherming, Waren en Veterinaire Zaken — (Inspectorate for Health Protection and Veterinary 
Public Health)  
— Inspectie Gezondheidszorg — (Health Care Inspectorate)  
— Inspectie Jeugdhulpverlening en Jeugdbescherming — (Youth Services and Youth Protection Inspectorate)  
— Rijksinstituut voor de Volksgezondheid en Milieu (RIVM) — (National Institute of Public Health and Environment)  
— Sociaal en Cultureel Planbureau — (Social and Cultural Planning Office)  
— Agentschap t.b.v. het College ter Beoordeling van Geneesmiddelen — (Medicines Evaluation Board Agency)  
Tweede Kamer der Staten-Generaal — (Second Chamber of the States General)  
Eerste Kamer der Staten-Generaal — (First Chamber of the States General)  
Raad van State — (Council of State)  
Algemene Rekenkamer — (Netherlands Court of Audit)  
Nationale Ombudsman — (National Ombudsman)  
Kanselarij der Nederlandse Orden — (Chancellery of the Netherlands Order)  
Kabinet der Koningin — (Queen's Cabinet)  
Raad voor de Rechtspraak en de Rechtbanken — (Judicial Management and Advisory Board and Courts of Law)  
AUSTRIA  
A. Present coverage of entities  
1. Bundeskanzleramt (Federal Chancellery)  
2. Bundesministerium für europäische und internationale Angelegenheiten (Federal Ministry for european and inter ­
national Affairs)  
3. Bundesministerium für Finanzen (Federal Ministry of Finance)  
4. Bundesministerium für Gesundheit (Federal Ministry of Health)  
5. Bundesministerium für Inneres (Federal Ministry of Interior)  
6. Bundesministerium für Justiz (Federal Ministry of Justice)  
7. Bundesministerium für Landesverteidigung und Sport (Federal Ministry of Defence and Sport)  
8. Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft (Federal Ministry for Agriculture 
and Forestry, the Environment and Water Management)  
9. Bundesministerium für Arbeit, Soziales und Konsumentenschutz (Federal Ministry for Employment, Social Affairs 
and Consumer Protection)  
10. Bundesministerium für Unterricht, Kunst und Kultur (Federal Ministry for Education, Art and Culture)  
11. Bundesministerium für Verkehr, Innovation und Technologie (Federal Ministry for Transport, Innovation and 
Technology)  
12. Bundesministerium für Wirtschaft, Familie und Jugend (Federal Ministry for Economic Affairs, Family and Youth)  
13. Bundesministerium für Wissenschaft und Forschung (Federal Ministry for Science and Research)  
14. Bundesamt für Eich- und Vermessungswesen (Federal Office for Calibration and Measurement)  
15. Österreichische Forschungs- und Prüfzentrum Arsenal Gesellschaft m.b.H (Austrian Research and Test Centre 
Arsenal Ltd)  
16. Bundesanstalt für Verkehr (Federal Institute for Traffic)EN  L 186/1192 Official Journal of the European Union 12.6.2020
 
17. Bundesbeschaffung G.m.b.H (Federal Procurement Ltd)  
18. Bundesrechenzentrum G.m.b.H (Federal Data Processing Centre Ltd)  
B. All other central public authorities including their regional and local sub-divisions provided that they do not have an 
industrial or commercial character  
POLAND  
1. Kancelaria Prezydenta RP (Chancellery of the President)  
2. Kancelaria Sejmu RP (Chancellery of the Sejm)  
3. Kancelaria Senatu RP (Chancellery of the Senate)  
4. Kancelaria Prezesa Rady Ministrów (Chancellery of the Prime Minister)  
5. S ąd Najwy ższy (Supreme Court)  
6. Naczelny S ąd Administracyjny (Supreme Administrative Court)  
7. Trybunal Konstytucyjny (Constitutional Court)  
8. Najwy ższa Izba Kontroli (Supreme Chamber of Control)  
9. Biuro Rzecznika Praw Obywatelskich (Office of the Human Rights Defender)  
10. Biuro Rzecznika Praw Dziecka (Office of the Children's Rights Ombudsman)  
11. Biuro Ochrony Rz ądu (Government Protection Bureau)  
12. Centralne Biuro Antykorupcyjne (Central Anticorruption Bureau)  
13. Ministerstwo Pracy i Polityki Spo łecznej (Ministry of Labour and Social Policy)  
14. Ministerstwo Finansów (Ministry of Finance)  
15. Ministerstwo Gospodarki (Ministry of Economy)  
16. Ministerstwo Rozwoju Regionalnego (Ministry of Regional Development)  
17. Ministerstwo Kultury i Dziedzictwa Narodowego (Ministry of Culture and National Heritage)  
18. Ministerstwo Edukacji Narodowej (Ministry of National Education)  
19. Ministerstwo Obrony Narodowej (Ministry of National Defence)  
20. Ministerstwo Rolnictwa i Rozwoju Wsi (Ministry of Agriculture and Rural Development)  
21. Ministerstwo Skarbu Pa ństwa (Ministry of the State Treasury)  
22. Ministerstwo Sprawiedliwo ści (Ministry of Justice)  
23. Ministerstwo Transportu, Budownictwa i Gospodarki Morskiej (Ministry of Transport, Construction and Maritime 
Economy)  
24. Ministerstwo Nauki i Szkolnictwa Wy ższego (Ministry of Science and Higher Education)  
25. Ministerstwo Środowiska (Ministry of Environment)  
26. Ministerstwo Spraw Wewn ętrznych (Ministry of Internal Affairs)  
27. Ministerstwo Administracji i Cyfryzacji (Ministry of Administration and Digitisation)  
28. Ministerstwo Spraw Zagranicznych (Ministry of Foreign Affairs)  
29. Ministerstwo Zdrowia (Ministry of Health)  
30. Ministerstwo Sportu i Turystyki (Ministry of Sport and Tourism)  
31. Urz ąd Patentowy Rzeczypospolitej Polskiej (Patent Office of the Republic of Poland)  
32. Urz ąd Regulacji Energetyki (The Energy Regulatory Authority of Poland)  
33. Urz ąd do Spraw Kombatantów i Osób Represjonowanych (Office for Military Veterans and Victims of Repression)  
34. Urz ąd Transportu Kolejowego (Office for Railroad Transport)EN  12.6.2020 Official Journal of the European Union L 186/1193
 
35. Urz ąd do Spraw Cudzoziemców (Office for Foreigners)  
36. Urz ąd Zamówie ń Publicznych (Public Procurement Office)  
37. Urz ąd Ochrony Konkurencji i Konsumentów (Office for Competition and Consumer Protection)  
38. Urz ąd Lotnictwa Cywilnego (Civil Aviation Office)  
39. Urz ąd Komunikacji Elektronicznej (Office of Electronic Communication)  
40. Wy ższy Urz ąd Górniczy (State Mining Authority)  
41. G łówny Urz ąd Miar (Main Office of Measures)  
42. G łówny Urz ąd Geodezji i Kartografii (The Main Office of Geodesy and Cartography)  
43. G łówny Urz ąd Nadzoru Budowlanego (The General Office of Building Control)  
44. G łówny Urz ąd Statystyczny (Main Statistical Office)  
45. Krajowa Rada Radiofonii i Telewizji (National Broadcasting Council)  
46. Generalny Inspektor Ochrony Danych Osobowych (Inspector General for the Protection of Personal Data)  
47. Pa ństwowa Komisja Wyborcza (State Election Commission)  
48. Pa ństwowa Inspekcja Pracy (National Labour Inspectorate)  
49. Rz ądowe Centrum Legislacji (Government Legislation Centre)  
50. Narodowy Fundusz Zdrowia (National Health Fund)  
51. Polska Akademia Nauk (Polish Academy of Science)  
52. Polskie Centrum Akredytacji (Polish Accreditation Centre)  
53. Polskie Centrum Bada ń i Certyfikacji (Polish Centre for Testing and Certification)  
54. Polski Komitet Normalizacyjny (Polish Committee for Standardisation)  
55. Zak ład Ubezpiecze ń Spo łecznych (Social Insurance Institution)  
56. Komisja Nadzoru Finansowego (Polish Financial Supervision Authority)  
57. Naczelna Dyrekcja Archiwów Pa ństwowych (Head Office of State Archives)  
58. Kasa Rolniczego Ubezpieczenia Spo łecznego (Agricultural Social Insurance Fund)  
59. Generalna Dyrekcja Dróg Krajowych i Autostrad (The General Directorate of National Roads and Motorways)  
60. G łówny Inspektorat Ochrony Ro ślin i Nasiennictwa (The Main Inspectorate for the Inspection of Plant and Seeds 
Protection)  
61. Komenda G łówna Pa ństwowej Stra ży Po żarnej (The National Headquarters of the State Fire-Service)  
62. Komenda G łówna Policji (Polish National Police)  
63. Komenda G łówna Stra ży Granicznej (The Chief Boarder Guards Command)  
64. G łówny Inspektorat Jako ści Handlowej Artyku łów Rolno-Spo żywczych (The Main Inspectorate of Commercial 
Quality of Agri-Food Products)  
65. G łówny Inspektorat Ochrony Środowiska (The Main Inspectorate for Environment Protection)  
66. G łówny Inspektorat Transportu Drogowego (Main Inspectorate of Road Transport)  
67. G łówny Inspektorat Farmaceutyczny (Main Pharmaceutical Inspectorate)  
68. G łówny Inspektorat Sanitarny (Main Sanitary Inspectorate)  
69. G łówny Inspektorat Weterynarii (The Main Veterinary Inspectorate)  
70. Agencja Bezpiecze ństwa Wewn ętrznego (Internal Security Agency)  
71. Agencja Wywiadu (Foreign Intelligence Agency)  
72. Agencja Mienia Wojskowego (Agency for Military Property)EN  L 186/1194 Official Journal of the European Union 12.6.2020
 
73. Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture)  
74. Agencja Rynku Rolnego (Agriculture Market Agency)  
75. Agencja Nieruchomo ści Rolnych (Agricultural Property Agency)  
76. Pa ństwowa Agencja Atomistyki (National Atomic Energy Agency)  
77. Narodowy Bank Polski (National Bank of Poland)  
78. Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej (The National Fund for Environmental Protection and 
Water Management)  
79. Pa ństwowy Fundusz Rehabilitacji Osób Niepe łnosprawnych (National Disabled Persons Rehabilitation Fund)  
80. Instytut Pami ęci Narodowej - Komisja Ścigania Zbrodni Przeciwko Narodowi Polskiemu (National Remembrance 
Institute - Commission for Prosecution of Crimes Against the Polish Nation)  
81. S łużba Celna Rzeczypospolitej Polskiej (Customs Service of the Republic of Poland)  
PORTUGAL  
1. Presidência do Conselho de Ministros (Presidency of the Council of Ministers)  
2. Ministério das Finanças (Ministry of Finance)  
3. Ministério da Defesa Nacional (Ministry of Defence)  
4. Ministério dos Negócios Estrangeiros e das Comunidades Portuguesas (Ministry of Foreign Affairs and Portuguese 
Communities)  
5. Ministério da Administração Interna (Ministry of Internal Affairs)  
6. Ministério da Justiça (Ministry of Justice)  
7. Ministério da Economia (Ministry of Economy)  
8. Ministério da Agricultura, Desenvolvimento Rural e Pescas (Ministry of Agriculture, Rural Development and Fishing)  
9. Ministério da Educação (Ministry of Education)  
10. Ministério da Ciência e do Ensino Superior (Ministry of Science and University Education)  
11. Ministério da Cultura (Ministry of Culture)  
12. Ministério da Saúde (Ministry of Health)  
13. Ministério do Trabalho e da Solidariedade Social (Ministry of Labour and Social Solidarity)  
14. Ministério das Obras Públicas, Transportes e Habitação (Ministry of Public Works, Transports and Housing)  
15. Ministério das Cidades, Ordenamento do Território e Ambiente (Ministry of Cities, Land Management and 
Environment)  
16. Ministério para a Qualificação e o Emprego (Ministry for Qualification and Employment)  
17. Presidença da Republica (Presidency of the Republic)  
18. Tribunal Constitucional (Constitutional Court)  
19. Tribunal de Contas (Court of Auditors)  
20. Provedoria de Justiça (Ombudsman)  
ROMANIA  
Administra ția Preziden țial ă (Presidential Administration)  
Senatul României (Romanian Senate)  
Camera Deputa ților (Chamber of Deputies)  
Înalta Curte de Casa ție și Justi ție (Supreme Court)  
Curtea Constitu țional ă (Constitutional Court)  
Consiliul Legislativ (Legislative Council)  
Curtea de Conturi (Court of Accounts)EN  12.6.2020 Official Journal of the European Union L 186/1195
 
Consiliul Superior al Magistraturii (Superior Council of Magistracy)  
Parchetul de pe lâng ă Înalta Curte de Casa ție și Justi ție (Prosecutor's Office Attached to the Supreme Court)  
Secretariatul General al Guvernului (General Secretariat of the Government)  
Cancelaria primului ministru (Chancellery of the Prime Minister)  
Ministerul Afacerilor Externe (Ministry of Foreign Affairs)  
Ministerul Economiei și Finan țelor (Ministry of Economy and Finance)  
Ministerul Justi ției (Ministry of Justice)  
Ministerul Ap ărării (Ministry of Defense)  
Ministerul Internelor și Reformei Administrative (Ministry of Interior and Administration Reform)  
Ministerul Muncii, Familiei și Egalit ății de Șanse (Ministry of Labor and Equal Opportunities)  
Ministerul pentru Întreprinderi Mici și Mijlocii, Comer ț, Turism și Profesii Liberale (Ministry for Small and Medium Sized 
Enterprises, Trade, Tourism and Liberal Professions)  
Ministerul Agriculturii și Dezvolt ării Rurale (Ministry of Agricultural and Rural Development)  
Ministerul Transporturilor (Ministry of Transport)  
Ministerul Dezvolt ării, Lucr ărilor Publice și Locuin ței (Ministry of Development, Public, Works and Housing)  
Ministerul Educa ției, Cercet ării și Tineretului (Ministry of Education, Research and Youth)  
Ministerul S ănătății Publice (Ministry of Public Health)  
Ministerul Culturii și Cultelor (Ministry of Culture and Religious Affairs)  
Ministerul Comunica țiilor și Tehnologiei Informa ției (Ministry of Communications and Information Technology)  
Ministerul Mediului și Dezvolt ării Durabile (Ministry of Environment and Sustainable Development)  
Serviciul Român de Informa ții (Romanian Intelligence Service)  
Serviciul Român de Informa ții Externe (Romanian Foreign Intelligence Service)  
Serviciul de Protec ție și Paz ă (Protection and Guard Service)  
Serviciul de Telecomunica ții Speciale (Special Telecommunication Service)  
Consiliul Na țional al Audiovizualului (The National Audiovisual Council)  
Direc ția Na țional ă Anticorup ție (National Anti-corruption Department)  
Inspectoratul General de Poli ție (General Inspectorate of Police)  
Autoritatea Na țional ă pentru Reglementarea și Monitorizarea Achizi țiilor Publice (National Authority for Regulation and 
Monitoring Public Procurement)  
Autoritatea Na țional ă de Reglementare pentru Serviciile Comunitare de Utilit ăți Publice (ANRSC) (National Authority for 
Regulating Community Services Public Utilities)  
Autoritatea Na țional ă Sanitar ă Veterinar ă și pentru Siguran ța Alimentelor (Sanitary Veterinary and Food Safety National 
Authority)  
Autoritatea Na țional ă pentru Protec ția Consumatorilor (National Authority for Consumer Protection)  
Autoritatea Naval ă Român ă (Romanian Naval Authority)  
Autoritatea Feroviar ă Român ă (Romanian Railway Authority)  
Autoritatea Rutier ă Român ă (Romanian Road Authority)  
Autoritatea Na țional ă pentru Protec ția Drepturilor Copilului și Adop ție (National Authority for the Protection of Child 
Rights and Adoption)EN  L 186/1196 Official Journal of the European Union 12.6.2020
 
Autoritatea Na țional ă pentru Persoanele cu Handicap (National Authority for Disabled Persons)  
Autoritatea Na țional ă pentru Tineret (National Authority for Youth)  
Autoritatea Na țional ă pentru Cercetare Știin țifica (National Authority for Scientific Research)  
Autoritatea Na țional ă pentru Comunica ții (National Authority for Communications)  
Autoritatea Na țional ă pentru Serviciile Societ ății Informa ționale (National Authority for Informational Society Services)  
Autoritatea Electoral ă Permanent ă (Permanent Electoral Authority)  
Agen ția pentru Strategii Guvernamentale (Agency for Governmental Strategies)  
Agen ția Na țional ă a Medicamentului (National Medicines Agency)  
Agen ția Na țional ă pentru Sport (National Agency for Sports)  
Agen ția Na țional ă pentru Ocuparea For ței de Munc ă (National Agency for Employment)  
Agen ția Na țional ă de Reglementare în Domeniul Energiei (National Authority for Electrical Energy Regulation)  
Agen ția Român ă pentru Conservarea Energiei (Romanian Agency for Power Conservation)  
Agen ția Na țional ă pentru Resurse Minerale (National Agency for Mineral Resources)  
Agen ția Român ă pentru Investi ții Str ăine (Romanian Agency for Foreign Investment)  
Agen ția Na țional ă a Func ționarilor Publici (National Agency of Public Civil Servants)  
Agen ția Na țional ă de Administrare Fiscal ă (National Agency of Fiscal Administration)  
Agen ția Na țional ă pentru Protec ția Familiei (National Agency for Family Protection)  
Agen ția Na țional ă pentru Egalitatea de Șanse între B ărba ți și Femei (National Authority for Equality of Chances between 
Men and Women)  
Agen ția Na țional ă pentru Protec ția Mediului (National Agency for Environmental Protection)  
Agen ția na țional ă Antidrog (National Anti-drugs Agency)  
SLOVENIA  
1. Predsednik Republike Slovenije (President of the Republic of Slovenia)  
2. Državni zbor (The National Assembly)  
3. Državni svet (The National Council)  
4. Varuh človekovih pravic (The Ombudsman)  
5. Ustavno sodiš če (The Constitutional Court)  
6. Ra čunsko sodiš če (The Court of Audits)  
7. Državna revizijska komisja (The National Review Commission)  
8. Slovenska akademija znanosti in umetnosti (The Slovenian Academy of Science and Art)  
9. Vladne službe (The Government Services)  
10. Ministrstvo za finance (Ministry of Finance)  
11. Ministrstvo za notranje zadeve (Ministry of Internal Affairs)  
12. Ministrstvo za zunanje zadeve (Ministry of Foreign Affairs)  
13. Ministrstvo za obrambo (Ministry of Defence)  
14. Ministrstvo za pravosodje (Ministry of Justice)  
15. Ministrstvo za gospodarstvo (Ministry of the Economy)  
16. Ministrstvo za kmetijstvo, gozdarstvo in prehrano (Ministry of Agriculture, Forestry and Food)  
17. Ministrstvo za promet (Ministry of Transport)EN  12.6.2020 Official Journal of the European Union L 186/1197
 
18. Ministrstvo za okolje, prostor in energijo (Ministry of Environment, Spatial Planning and Energy)  
19. Ministrstvo za delo, družino in socialne zadeve (Ministry of Labour, Family and Social Affairs)  
20. Ministrstvo za zdravje (Ministry of Health)  
21. Ministrstvo za visoko šolstvo, znanost in tehnogijo (Ministry of Higher Education, Science and Technology)  
22. Ministrstvo za kulturo (Ministry of Culture)  
23. Ministerstvo za javno upravo (Ministry of Public Administration)  
24. Vrhovno sodiš če Republike Slovenije (The Supreme Court of the Republic of Slovenia)  
25. Višja sodiš ča (Higher Courts)  
26. Okrožna sodiš ča (District Courts)  
27. Okrajna sodiš ča (County Courts)  
28. Vrhovno tožilstvo Republike Slovenije (The Supreme Prosecutor of the Republic of Slovenia)  
29. Okrožna državna tožilstva (Districts' State Prosecutors)  
30. Družbeni pravobranilec Republike Slovenije (Social Attorney of the Republic of Slovenia)  
31. Državno pravobranilstvo Republike Slovenije (National Attorney of the Republic of Slovenia)  
32. Upravno sodiš če Republike Slovenije (Administrative Court of the Republic of Slovenia)  
33. Senat za prekrške Republike Slovenije (Senat of Minor Offenses of the Republic of Slovenia)  
34. Višje delovno in socialno sodiš če v Ljubljani (Higher Labour and Social Court)  
35. Delovna in sodiš ča (Labour Courts)  
36. Upravne note (Local Administrative Units)  
SLOVAKIA  
Ministries and other central government authorities referred to as in Act No. 575/2001 Coll. on the structure of activities 
of the Government and central state administration authorities in wording of later amendments:  
Ministerstvo hospodárstva Slovenskej republiky (Ministry of Economy of the Slovak Republic)  
Ministerstvo financií Slovenskej republiky (Ministry of Finance of the Slovak Republic)  
Ministerstvo dopravy, výstavby a regionálneho rozvoja Slovenskej republiky (Ministry of Transport, Construction and 
Regional Development of the Slovak Republic)  
Ministerstvo pôdohospodárstva a rozvoja vidieka Slovenskej republiky (Ministry of Agriculture and Rural Development of 
the Slovak Republic)  
Ministerstvo vnútra Slovenskej republiky (Ministry of Interior of the Slovak Republic)  
Ministerstvo obrany Slovenskej republiky (Ministry of Defence of the Slovak Republic)  
Ministerstvo spravodlivosti Slovenskej republiky (Ministry of Justice of the Slovak Republic)  
Ministerstvo zahrani čných vecí Slovenskej republiky (Ministry of Foreign Affairs of the Slovak Republic)  
Ministerstvo práce, sociálnych vecí a rodiny Slovenskej republiky (Ministry of Labour, Social Affairs and Family of the 
Slovak Republic)  
Ministerstvo životného prostredia Slovenskej republiky (Ministry of Environment of the Slovak Republic)  
Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky (Ministry of Education, Science, Research and Sport of 
the Slovak Republic)  
Ministerstvo kultúry Slovenskej republiky (Ministry of Culture of the Slovak Republic)  
Ministerstvo zdravotníctva Slovenskej republiky (Ministry of Health Service of the Slovak Republic)  
Úrad vlády Slovenskej republiky (The Government Office of the Slovak Republic)EN  L 186/1198 Official Journal of the European Union 12.6.2020
 
Protimonopolný úrad Slovenskej republiky (Antimonopoly Office of the Slovak Republic)  
Štatistický úrad Slovenskej republiky (Statistical Office of the Slovak Republic)  
Úrad geodézie, kartografie a katastra Slovenskej republiky (The Office of Land Surveyor, Cartography and Cadastre of the 
Slovak Republic)  
Úrad pre normalizáciu, metrológiu a skúšobníctvo Slovenskej republiky (Slovak Office of Standards, Metrology and 
Testing)  
Úrad pre verejné obstarávanie (The Office for Public Procurement)  
Úrad priemyselného vlastníctva Slovenskej republiky (Industrial Property Office of the Slovak Republic)  
Národný bezpe čnostný úrad (National Security Authority)  
Kancelária Prezidenta Slovenskej republiky (The Office of the President of the Slovak Republic)  
Národná rada Slovenskej republiky (National Council of the Slovak Republic)  
Ústavný súd Slovenskej republiky (Constitutional Court of the Slovak Republic)  
Najvyšší súd Slovenskej republiky (Supreme Court of the Slovak Republic)  
Generálna prokuratúra Slovenskej republiky (Public Prosecution of the Slovak Republic)  
Najvyšší kontrolný úrad Slovenskej republiky (Supreme Audit Office of the Slovak Republic)  
Telekomunika čný úrad Slovenskej republiky (Telecommunications Office of the Slovak Republic)  
Poštový úrad (Postal Regulatory Office)  
Úrad na ochranu osobných údajov (Office for Personal Data Protection)  
Kancelária verejného ochrancu práv (Ombudsman's Office)  
Úrad pre finan čný trh (Office for the Finance Market)  
FINLAND  
OIKEUSKANSLERINVIRASTO – JUSTITIEKANSLERSÄMBETET (OFFICE OF THE CHANCELLOR OF JUSTICE)  
LIIKENNE- JA VIESTINTÄMINISTERIÖ – KOMMUNIKATIONSMINISTERIET (MINISTRY OF TRANSPORT AND 
COMMUNICATIONS)  
Viestintävirasto – Kommunikationsverket (Finnish Communications Regulatory Authority)  
Ajoneuvohallintokeskus AKE – Fordonsförvaltningscentralen AKE (Finnish Vehicle Administration)  
Ilmailuhallinto – Luftfartsförvaltningen (Finnish Civil Aviation Authority)  
Ilmatieteen laitos – Meteorologiska institutet (Finnish Meterological Institute)  
Merenkulkulaitos – Sjöfartsverket (The Finnish Maritime Administration)  
Ratahallintokeskus RHK – Banförvaltningscentralen RHK (Rail Administration)  
Rautatievirasto – Järnvägsverket (Finnish Railway Agency)  
Tiehallinto – Vägförvaltningen (Road Administration)  
MAA- JA METSÄTALOUSMINISTERIÖ – JORD- OCH SKOGSBRUKSMINISTERIET (MINISTRY OF AGRICULTURE AND 
FORESTRY)  
Elintarviketurvallisuusvirasto – Livsmedelssäkerhetsverket (Finnish Food Safety Authority)  
Maanmittauslaitos – Lantmäteriverket (National Land Survey of Finland)  
OIKEUSMINISTERIÖ – JUSTITIEMINISTERIET (MINISTRY OF JUSTICE)  
Tietosuojavaltuutetun toimisto – Dataombudsmannens byrå (Office of the Data Protection Ombudsman)  
Tuomioistuimet – domstolar (Courts of Law)  
Korkein oikeus – Högsta domstolen (Supreme Court)EN  12.6.2020 Official Journal of the European Union L 186/1199
 
Korkein hallinto-oikeus – Högsta förvaltningsdomstolen (Supreme Administrative Court)  
Hovioikeudet – hovrätter (Courts of Appeal)  
Käräjäoikeudet – tingsrätter (District Courts)  
Hallinto-oikeudet – förvaltningsdomstolar (Administrative Courts)  
Markkinaoikeus – Marknadsdomstolen (Market Court)  
Työtuomioistuin – Arbetsdomstolen (Labour Court)  
Vakuutusoikeus – Försäkringsdomstolen (Insurance Court)  
Kuluttajariitalautakunta – Konsumenttvistenämnden (Consumer Complaint Board)  
Vankeinhoitolaitos – Fångvårdsväsendet (Prison Service)  
HEUNI – Yhdistyneiden Kansakuntien yhteydessä toimiva Euroopan kriminaalipolitiikan instituutti – HEUNI – Europeiska 
institutet för kriminalpolitik, verksamt i anslutning till Förenta Nationerna (the European Institute for Crime Prevention 
and Control)  
Oikeushallinnon palvelukeskus – Justitieförvaltningens servicecentral (Legal Management Service)  
Oikeushallinnon tietotekniikkakeskus – Justitieförvaltningens datateknikcentral (Legal Administrative Computing Center)  
Oikeusrekisterikeskus – Rättsregistercentralen (Legal Register Centre)  
Onnettomuustutkintakeskus – Centralen för undersökning av olyckor (Accident Investigation Board)  
Rikosseuraamusvirasto – Brottspåföljdsverket (Criminal sanctions Agency)  
Rikoksentorjuntaneuvosto – Rådet för brottsförebyggande (National Council for Crime Prevention)  
OPETUSMINISTERIÖ – UNDERVISNINGSMINISTERIET (MINISTRY OF EDUCATION)  
Opetushallitus – Utbildningsstyrelsen (National Board of Education)  
Valtion elokuvatarkastamo – Statens filmgranskningsbyrå (Finnish Board of Film Classification)  
PUOLUSTUSMINISTERIÖ – FÖRSVARSMINISTERIET (MINISTRY OF DEFENCE)  
Puolustusvoimat – Försvarsmakten (Finnish Defence Forces)  
SISÄASIAINMINISTERIÖ – INRIKESMINISTERIET (MINISTRY OF THE INTERIOR)  
Keskusrikospoliisi – Centralkriminalpolisen (Central Criminal Police)  
Liikkuva poliisi – Rörliga polisen (National Traffic Police)  
Rajavartiolaitos – Gränsbevakningsväsendet (Frontier Guard)  
Valtion turvapaikanhakijoiden vastaanottokeskukset – Statliga förläggningar för asylsökande (Reception centres for 
Asylum Seekers)  
SOSIAALI- JA TERVEYSMINISTERIÖ – SOCIAL- OCH HÄLSOVÅRDSMINISTERIET (MINISTRY OF SOCIAL AFFAIRS 
AND HEALTH)  
Työttömyysturvalautakunta – Besvärsnämnden för utkomstskyddsärenden (Unemployment Appeal Board)  
Sosiaaliturvan muutoksenhakulautakunta – Besvärsnämnden för socialtrygghet (Appeal Tribunal)  
Lääkelaitos – Läkemedelsverket (National Agency for Medicines)  
Terveydenhuollon oikeusturvakeskus – Rättsskyddscentralen för hälsovården (National Authority for Medicolegal Affairs)  
Säteilyturvakeskus – Strålsäkerhetscentralen (Finnish Centre for Radiation and Nuclear Safety)  
TYÖ- JA ELINKEINOMINISTERIÖ – ARBETS- OCH NÄRINGSMINISTERIET (MINISTRY OF EMPLOYMENT AND THE 
ECONOMY)  
Kuluttajavirasto – Konsumentverket (Finnish Consumer Agency)  
Kilpailuvirasto – Konkurrensverket (Finnish Competition Authority)EN  L 186/1200 Official Journal of the European Union 12.6.2020
 
Patentti- ja rekisterihallitus – Patent- och registerstyrelsen (National Board of Patents and Registration)  
Valtakunnansovittelijain toimisto – Riksförlikningsmännens byrå (National Conciliators' Office)  
Työneuvosto – Arbetsrådet (Labour Council)  
Geologian tutkimuskeskus – Geologiska forskningscentralen (Geological Survey of Finland)  
Huoltovarmuuskeskus – Försörjningsberedskapscentralen (The National Emergency Supply Agency)  
Mittatekniikan keskus - MIKES – Mätteknikcentralen (Centre for Metrology and Accreditation)  
Turvatekniikan keskus - TUKES – Säkerhetsteknikcentralen (Safety Technology Authority)  
Vähemmistövaltuutetun toimisto – Minoritetsombudsmannens byrå (Office of the Ombudsman for Minorities)  
ULKOASIAINMINISTERIÖ – UTRIKESMINISTERIET (MINISTRY FOR FOREIGN AFFAIRS)  
VALTIONEUVOSTON KANSLIA – STATSRÅDETS KANSLI (PRIME MINISTER'S OFFICE)  
VALTIOVARAINMINISTERIÖ – FINANSMINISTERIET (MINISTRY OF FINANCE)  
Valtiokonttori – Statskontoret (State Treasury)  
Verohallinto – Skatteförvaltningen (Tax Administration)  
Tullilaitos – Tullverket (Customs)  
Väestörekisterikeskus – Befolkningsregistercentralen (Population Register Centre)  
Tilastokeskus – Statistikcentralen (Statistics Finland)  
YMPÄRISTÖMINISTERIÖ – MILJÖMINISTERIET (MINISTRY OF ENVIRONMENT)  
Suomen ympäristökeskus - Finlands miljöcentral (Finnish Environment Institute)  
VALTIONTALOUDEN TARKASTUSVIRASTO – STATENS REVISIONSVERK (NATIONAL AUDIT OFFICE)  
SWEDEN 
Royal Academy of Fine Arts  Akademien för de fria konsterna  
National Board for Consumer Complaints  Allmänna reklamationsnämnden  
Labour Court  Arbetsdomstolen  
Swedish Employment Services  Arbetsförmedlingen  
National Agency for Government Employers  Arbetsgivarverk, statens  
National Institute for Working Life  Arbetslivsinstitutet  
Swedish Work Environment Authority  Arbetsmiljöverket  
Swedish Inheritance Fund Commission  Arvsfondsdelegationen  
Museum of Architecture  Arkitekturmuseet  
National Archive of Recorded Sound and Moving Images  Ljud och bildarkiv, statens  
The Office of the Childrens' Ombudsman  Barnombudsmannen  
Swedish Council on Technology Assessment in Health Care  Beredning för utvärdering av medicinsk metodik, 
statens  
Royal Library  Kungliga Biblioteket  
National Board of Film Censors  Biografbyrå, statens  
Dictionary of Swedish Biography  Biografiskt lexikon, svenskt  
Swedish Accounting Standards Board  BokföringsnämndenEN  12.6.2020 Official Journal of the European Union L 186/1201
 
Swedish Companies Registration Office  Bolagsverket  
National Housing Credit Guarantee Board  Bostadskreditnämnd, statens (BKN)  
National Housing Board  Boverket  
National Council for Crime Prevention  Brottsförebyggande rådet  
Criminal Victim Compensation and Support Authority  Brottsoffermyndigheten  
National Board of Student Aid  Centrala studiestödsnämnden  
Data Inspection Board  Datainspektionen  
Ministries (Government Departments)  Departementen  
National Courts Administration  Domstolsverket  
National Electrical Safety Board  Elsäkerhetsverket  
Export Credits Guarantee Board  Exportkreditnämnden  
Financial Supervisory Authority  Finansinspektionen  
National Board of Fisheries  Fiskeriverket  
National Institute of Public Health  Folkhälsoinstitut, statens  
Swedish Research Council for Environment  Forskningsrådet för miljö, areella näringar och 
samhällsbyggande, Formas  
National Fortifications Administration  Fortifikationsverket  
National Mediation Office  Medlingsinstitutet  
Defence Material Administration  Försvarets materielverk  
National Defence Radio Institute  Försvarets radioanstalt  
Swedish Museums of Military History  Försvarshistoriska museer, statens  
National Defence College  Försvarshögskolan  
The Swedish Armed Forces  Försvarsmakten  
Social Insurance Office  Försäkringskassan  
Geological Survey of Sweden  Geologiska undersökning, Sveriges  
Geotechnical Institute  Geotekniska institut, statens  
The National Rural Development Agency  Glesbygdsverket  
Graphic Institute and the Graduate School of Communications  Grafiska institutet och institutet för högre kommuni ­
kations- och reklamutbildning  
The Swedish Broadcasting Commission  Granskningsnämnden för Radio och TV  
Swedish Government Seamen's Service  Handelsflottans kultur- och fritidsråd  
Ombudsman for the Disabled  Handikappombudsmannen  
Board of Accident Investigation  Haverikommission, statens  
Courts of Appeal (6)  Hovrätterna (6)EN  L 186/1202 Official Journal of the European Union 12.6.2020
 
Regional Rent and Tenancies Tribunals (12)  Hyres- och arrendenämnder (12)  
Committee on Medical Responsibility  Hälso- och sjukvårdens ansvarsnämnd  
National Agency for Higher Education  Högskoleverket  
Supreme Court  Högsta domstolen  
National Institute for Psycho-Social Factors and Health  Institut för psykosocial miljömedicin, statens  
National Institute for Regional Studies  Institut för tillväxtpolitiska studier  
Swedish Institute of Space Physics  Institutet för rymdfysik  
International Programme Office for Education and Training  Internationella programkontoret för utbildningsom ­
rådet  
Swedish Migration Board  Migrationsverket  
Swedish Agency for Disability Policy Coordination  Myndigheten för handikappolitisk samordning  
Swedish Agency for Networks and Cooperation in Higher 
Education  Myndigheten för nätverk och samarbete inom högre 
utbildning  
Swedish Board of Agriculture  Jordbruksverk, statens  
Office of the Chancellor of Justice  Justitiekanslern  
Office of the Equal Opportunities Ombudsman  Jämställdhetsombudsmannen  
National Judicial Board of Public Lands and Funds  Kammarkollegiet  
Administrative Courts of Appeal (4)  Kammarrätterna (4)  
National Chemicals Inspectorate  Kemikalieinspektionen  
National Board of Trade  Kommerskollegium  
Swedish Agency for Innovation Systems  Verket för innovationssystem (VINNOVA)  
National Institute of Economic Research  Konjunkturinstitutet  
Swedish Competition Authority  Konkurrensverket  
College of Arts, Crafts and Design  Konstfack  
College of Fine Arts  Konsthögskolan  
National Museum of Fine Arts  Nationalmuseum  
Arts Grants Committee  Konstnärsnämnden  
National Art Council  Konstråd, statens  
National Board for Consumer Policies  Konsumentverket  
National Laboratory of Forensic Science  Kriminaltekniska laboratorium, statens  
Prison and Probation Service  Kriminalvården  
National Paroles Board  Kriminalvårdsnämnden  
Swedish Enforcement Authority  Kronofogdemyndigheten  
National Council for Cultural Affairs  Kulturråd, statens  
Swedish Coast Guard  KustbevakningenEN  12.6.2020 Official Journal of the European Union L 186/1203
 
National Land Survey  Lantmäteriverket  
Royal Armoury  Livrustkammaren/Skoklosters slott/ Hallwylska museet  
National Food Administration  Livsmedelsverk, statens  
The National Gaming Board  Lotteriinspektionen  
Medical Products Agency  Läkemedelsverket  
County Administrative Courts (24)  Länsrätterna (24)  
County Administrative Boards (24)  Länsstyrelserna (24)  
National Government Employee and Pensions Board  Pensionsverk, statens  
Market Court  Marknadsdomstolen  
Swedish Meteorological and Hydrological Institute  Meteorologiska och hydrologiska institut, Sveriges  
Modern Museum  Moderna museet  
Swedish National Collections of Music  Musiksamlingar, statens  
Museum of Natural History  Naturhistoriska riksmuseet  
National Environmental Protection Agency  Naturvårdsverket  
Scandinavian Institute of African Studies  Nordiska Afrikainstitutet  
Nordic School of Public Health  Nordiska högskolan för folkhälsovetenskap  
Recorders Committee  Notarienämnden  
Swedish National Board for Intra Country Adoptions  Myndigheten för internationella adoptionsfrågor  
Swedish Agency for Economic and Regional Growth  Verket för näringslivsutveckling (NUTEK)  
Office of the Ethnic Discrimination Ombudsman  Ombudsmannen mot etnisk diskriminering  
Court of Patent Appeals  Patentbesvärsrätten  
Patents and Registration Office  Patent- och registreringsverket  
Swedish Population Address Register Board  Personadressregisternämnd statens, SPAR-nämnden  
Swedish Polar Research Secretariat  Polarforskningssekretariatet  
Press Subsidies Council  Presstödsnämnden  
The Council of the European Social Fund in Sweden  Rådet för Europeiska socialfonden i Sverige  
The Swedish Radio and TV Authority  Radio- och TV-verket  
Government Offices  Regeringskansliet  
Supreme Administrative Court  Regeringsrätten  
Central Board of National Antiquities  Riksantikvarieämbetet  
National Archives  Riksarkivet  
Bank of Sweden  Riksbanken  
Parliamentary Administrative Office  RiksdagsförvaltningenEN  L 186/1204 Official Journal of the European Union 12.6.2020
 
The Parliamentary Ombudsmen  Riksdagens ombudsmän, JO  
The Parliamentary Auditors  Riksdagens revisorer  
National Debt Office  Riksgäldskontoret  
National Police Board  Rikspolisstyrelsen  
National Audit Bureau  Riksrevisionen  
Travelling Exhibitions Service  Riksutställningar, Stiftelsen  
National Space Board  Rymdstyrelsen  
Swedish Council for Working Life and Social Research  Forskningsrådet för arbetsliv och socialvetenskap  
National Rescue Services Board  Räddningsverk, statens  
Regional Legal-aid Authority  Rättshjälpsmyndigheten  
National Board of Forensic Medicine  Rättsmedicinalverket  
Sami (Lapp) School Board  Sameskolstyrelsen och sameskolor  
Sami (Lapp) Schools  
National Maritime Administration  Sjöfartsverket  
National Maritime Museums  Maritima museer, statens  
Swedish Commission on Security and Integrity Protection  Säkerhets- och intregritetsskyddsnämnden  
Swedish Tax Agency  Skatteverket  
National Board of Forestry  Skogsstyrelsen  
National Agency for Education  Skolverk, statens  
Swedish Institute for Infectious Disease Control  Smittskyddsinstitutet  
National Board of Health and Welfare  Socialstyrelsen  
National Inspectorate of Explosives and Flammables  Sprängämnesinspektionen  
Statistics Sweden  Statistiska centralbyrån  
Agency for Administrative Development  Statskontoret  
Swedish Radiation Safety Authority  Strålsäkerhetsmyndigheten  
Swedish International Development Cooperation Authority  Styrelsen för internationellt utvecklings- samarbete, 
SIDA  
National Board of Psychological Defence and Conformity 
Assessment  Styrelsen för psykologiskt försvar  
Swedish Board for Accreditation  Styrelsen för ackreditering och teknisk kontroll  
Swedish Institute  Svenska Institutet, stiftelsen  
Library of Talking Books and Braille Publications  Talboks- och punktskriftsbiblioteket  
District and City Courts (97)  Tingsrätterna (97)  
Judges Nomination Proposal Committee  Tjänsteförslagsnämnden för domstolsväsendet  
Armed Forces' Enrolment Board  Totalförsvarets pliktverkEN  12.6.2020 Official Journal of the European Union L 186/1205
 
Swedish Defence Research Agency  Totalförsvarets forskningsinstitut  
Swedish Board of Customs  Tullverket  
Swedish Tourist Authority  Turistdelegationen  
The National Board of Youth Affairs  Ungdomsstyrelsen  
Universities and University Colleges  Universitet och högskolor  
Aliens Appeals Board  Utlänningsnämnden  
National Seed Testing and Certification Institute  Utsädeskontroll, statens  
Swedish National Road Administration  Vägverket  
National Water Supply and Sewage Tribunal  Vatten- och avloppsnämnd, statens  
National Agency for Higher Education  Verket för högskoleservice (VHS)  
Swedish Agency for Economic and Regional Development  Verket för näringslivsutveckling (NUTEK)  
Swedish Research Council  Vetenskapsrådet  
National Veterinary Institute  Veterinärmedicinska anstalt, statens  
Swedish National Road and Transport Research Institute  Väg- och transportforskningsinstitut, statens  
National Plant Variety Board  Växtsortnämnd, statens  
Swedish Prosecution Authority  Åklagarmyndigheten  
Swedish Emergency Management Agency  Krisberedskapsmyndigheten  
UNITED KINGDOM  
Cabinet Office  
Office of the Parliamentary Counsel  
Central Office of Information  
Charity Commission  
Crown Estate Commissioners (Vote Expenditure Only)  
Crown Prosecution Service  
Department for Business, Enterprise and Regulatory Reform  
Competition Commission  
Gas and Electricity Consumers' Council  
Office of Manpower Economics  
Department for Children, Schools and Families  
Department of Communities and Local Government  
Rent Assessment Panels  
Department for Culture, Media and Sport  
British Library  
British Museum  
Commission for Architecture and the Built EnvironmentEN  L 186/1206 Official Journal of the European Union 12.6.2020
 
The Gambling Commission  
Historic Buildings and Monuments Commission for England (English Heritage)  
Imperial War Museum  
Museums, Libraries and Archives Council  
National Gallery  
National Maritime Museum  
National Portrait Gallery  
Natural History Museum  
Science Museum  
Tate Gallery  
Victoria and Albert Museum  
Wallace Collection  
Department for Environment, Food and Rural Affairs  
Agricultural Dwelling House Advisory Committees  
Agricultural Land Tribunals  
Agricultural Wages Board and Committees  
Cattle Breeding Centre  
Countryside Agency  
Plant Variety Rights Office  
Royal Botanic Gardens, Kew  
Royal Commission on Environmental Pollution  
Department of Health  
Dental Practice Board  
National Health Service Strategic Health Authorities  
NHS Trusts  
Prescription Pricing Authority  
Department for Innovation, Universities and Skills  
Higher Education Funding Council for England  
National Weights and Measures Laboratory  
Patent Office  
Department for International Development  
Department of the Procurator General and Treasury Solicitor  
Legal Secretariat to the Law Officers  
Department for Transport  
Maritime and Coastguard Agency  
Department for Work and Pensions  
Disability Living Allowance Advisory Board  
Independent Tribunal Service  
Medical Boards and Examining Medical Officers (War Pensions)EN  12.6.2020 Official Journal of the European Union L 186/1207
 
Occupational Pensions Regulatory Authority  
Regional Medical Service  
Social Security Advisory Committee  
Export Credits Guarantee Department  
Foreign and Commonwealth Office  
Wilton Park Conference Centre  
Government Actuary's Department  
Government Communications Headquarters  
Home Office  
HM Inspectorate of Constabulary  
House of Commons  
House of Lords  
Ministry of Defence  
Defence Equipment & Support  
Meteorological Office  
Ministry of Justice  
Boundary Commission for England  
Combined Tax Tribunal  
Council on Tribunals  
Court of Appeal - Criminal  
Employment Appeals Tribunal  
Employment Tribunals  
HMCS Regions, Crown, County and Combined Courts (England and Wales)  
Immigration Appellate Authorities  
Immigration Adjudicators  
Immigration Appeals Tribunal  
Lands Tribunal  
Law Commission  
Legal Aid Fund (England and Wales)  
Office of the Social Security Commissioners  
Parole Board and Local Review Committees  
Pensions Appeal Tribunals  
Public Trust Office  
Supreme Court Group (England and Wales)  
Transport Tribunal  
The National Archives  
National Audit Office  
National Savings and Investments  
National School of GovernmentEN  L 186/1208 Official Journal of the European Union 12.6.2020
 
Northern Ireland Assembly Commission  
Northern Ireland Court Service  
Coroners Courts  
County Courts  
Court of Appeal and High Court of Justice in Northern Ireland  
Crown Court  
Enforcement of Judgements Office  
Legal Aid Fund  
Magistrates' Courts  
Pensions Appeals Tribunals  
Northern Ireland, Department for Employment and Learning  
Northern Ireland, Department for Regional Development  
Northern Ireland, Department for Social Development  
Northern Ireland, Department of Agriculture and Rural Development  
Northern Ireland, Department of Culture, Arts and Leisure  
Northern Ireland, Department of Education  
Northern Ireland, Department of Enterprise, Trade and Investment  
Northern Ireland, Department of the Environment  
Northern Ireland, Department of Finance and Personnel  
Northern Ireland, Department of Health, Social Services and Public Safety  
Northern Ireland, Office of the First Minister and Deputy First Minister  
Northern Ireland Office  
Crown Solicitor's Office  
Department of the Director of Public Prosecutions for Northern Ireland  
Forensic Science Laboratory of Northern Ireland  
Office of the Chief Electoral Officer for Northern Ireland  
Police Service of Northern Ireland  
Probation Board for Northern Ireland  
State Pathologist Service  
Office of Fair Trading  
Office for National Statistics  
National Health Service Central Register  
Office of the Parliamentary Commissioner for Administration and Health Service Commissioners  
Paymaster General's Office  
Postal Business of the Post Office  
Privy Council Office  
Public Record Office  
HM Revenue and Customs  
The Revenue and Customs Prosecutions OfficeEN  12.6.2020 Official Journal of the European Union L 186/1209
 
Royal Hospital, Chelsea  
Royal Mint  
Rural Payments Agency  
Scotland, Auditor-General  
Scotland, Crown Office and Procurator Fiscal Service  
Scotland, General Register Office  
Scotland, Queen's and Lord Treasurer's Remembrancer  
Scotland, Registers of Scotland  
The Scotland Office  
The Scottish Ministers  
Architecture and Design Scotland  
Crofters Commission  
Deer Commission for Scotland  
Lands Tribunal for Scotland  
National Galleries of Scotland  
National Library of Scotland  
National Museums of Scotland  
Royal Botanic Garden, Edinburgh  
Royal Commission on the Ancient and Historical Monuments of Scotland  
Scottish Further and Higher Education Funding Council  
Scottish Law Commission  
Community Health Partnerships  
Special Health Boards  
Health Boards  
The Office of the Accountant of Court  
High Court of Justiciary  
Court of Session  
HM Inspectorate of Constabulary  
Parole Board for Scotland  
Pensions Appeal Tribunals  
Scottish Land Court  
Sheriff CourtsEN  L 186/1210 Official Journal of the European Union 12.6.2020
 
Scottish Police Services Authority  
Office of the Social Security Commissioners  
The Private Rented Housing Panel and Private Rented Housing Committees  
Keeper of the Records of Scotland  
The Scottish Parliamentary Body Corporate  
HM Treasury  
Office of Government Commerce  
United Kingdom Debt Management Office  
The Wales Office (Office of the Secretary of State for Wales)  
The Welsh Ministers  
Higher Education Funding Council for Wales  
Local Government Boundary Commission for Wales  
The Royal Commission on the Ancient and Historical Monuments of Wales  
Valuation Tribunals (Wales)  
Welsh National Health Service Trusts and Local Health Boards  
Welsh Rent Assessment Panels  
Notes to Section A (Central Government Entities):  
1. The listed central government entities of the Member States covers also any subordinated entity of any contracting 
authority of a Member State provided it does not have separate legal personality.  
2. As far as procurement by entities in the field of defence and security is concerned, only non-sensitive and non-warlike 
materials contained in the list attached to Section D (Goods) are covered.  
3. The list of central government entities of the Member States shall be updated following any update of the Appendix of 
the Union to the  Revised Agreement on Government Procurement  contained in Annex 4 of the WTO Agreement.EN  12.6.2020 Official Journal of the European Union L 186/1211
 
S e c t i o n B  
S u b - c e n t r a l g o v e r n m e n t e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to the covered sub-central 
government entities in this Section where the value of the procurement is estimated to equal or exceed the following 
thresholds: 
Goods as specified in Section D (Goods):  SDR  200 000  
Services as specified in Section E (Services):  SDR  200 000  
Construction services as specified in Section F (Construction Services):  SDR  5 000 000  
Covered Sub-Central Government Entities:  
1. Cities-regions listed in the common classification of territorial units for statistics (hereinafter referred to as  " NUTS ") 
established by Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the 
establishment of a common classification of territorial units for statistics (NUTS), as amended (hereinafter referred to 
as "NUTS Regulation "), in the categories of NUTS 1 and NUTS 2 and, for Member States that do not comprise such 
cities-regions, the local contracting authorities corresponding to the two most important urban areas listed in category 
NUTS 3 of that regulation.  
For the purposes of this Section,  " cities-regions " shall be understood as contracting authorities of the administrative 
units falling under NUTS 1 and NUTS 2, as referred to by the NUTS Regulation, coinciding with cities and metro ­
politan areas that have been granted the status or the prerogatives of ordinary regional contracting authorities by the 
effect of the constitutional set-up of the concerned Member States or any relevant legislation.  
For the purposes of this Section,  "local contracting authorities " shall be understood as contracting authorities of the 
administrative units falling under NUTS 3, as referred to by the NUTS Regulation.  
2. All contracting authorities which are bodies governed by public law as defined in Directive 2014/24/EU of the 
European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 
2004/18/EC and which are:  
(a) providing health services;  
(b) providing higher education services; or  
(c) carrying out research activities.  
A " body governed by public law " means any body:  
(a) established for the specific purpose of meeting needs in the general interest, not having an industrial or 
commercial character;  
(b) having legal personality; and  
(c) financed, for the most part, by the State, or regional or local authorities, or by other bodies governed by public 
law, or subject to management supervision by those bodies, or having an administrative, managerial or supervisory 
board, more than half of whose members are appointed by the State, regional or local authorities or by other 
bodies governed by public law.  
3. Indicative lists of contracting authorities which fall within the first or the second category of sub-central entities are 
provided below.EN  L 186/1212 Official Journal of the European Union 12.6.2020
 
A. Indicative List of Cities-Regions and Local Contracting Authorities:  
BELGIUM  
Region of Brussels-Capital: (BE1)  
BULGARIA  
Sophia and its surroundings: (BG 412 and 411)  
Varna and its surroundings: (BG 331)  
CZECHIA  
Prag capital city: (CZ 01)  
DENMARK  
Copenhagen Capital: (DK 01)  
GERMANY  
Region of Berlin: (DE3)  
Region of Bremen: (DE5)  
Region of Hamburg: (DE6)  
ESTONIA  
Tallin and its surroundings: North Estonia (EE001)  
Tartu and its surroundings: South Estonia (EE008)  
IRELAND  
Dublin and its surroundings: (IE021)  
Cork and its surroundings: South-West (IE 025)  
GREECE  
Greater Athens: (EL 301 to 304)  
Thessaloniki and its surroundings: (EL 522)  
SPAIN  
Community of Madrid: (ES 3)  
Community of Valence: (ES 52)  
FRANCE  
Paris and its surroundings: Paris, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne (FR101, FR 105 to FR 107)  
Lyon city and its surroundings: Rhône (FR 716)  
CROATIA  
Zagreb and its surroundings: (HR 041 and 042)  
Split and its surroundings: Province of Split and Dalmatia (HR 035)  
ITALY  
Roma and its surroundings: (ITI43)  
Milano and its surroundings: (ITC4C)EN  12.6.2020 Official Journal of the European Union L 186/1213
 
CYPRUS  
Nicosia and its surroundings: (CY000)  
LATVIA  
Riga and its surroundings: (LV006)  
Daugavpils and its surroundings: Latgale (LV005)  
LITHUANIA  
Vilnius and its surroundings: (LT00A)  
Kaunus and its surroundings: District of Kaunus (LT002)  
LUXEMBOURG  
Luxembourg city and its surroundings: (LU000)  
HUNGARY  
Budapest: (HU 01)  
MALTA  
Valletta and its surroundings: Malta main island (MT001)  
NETHERLANDS  
Greater Amsterdam: (NL326)  
Rotterdam and its surroundings: South Holland – Southwest (NL33A)  
AUSTRIA  
Vienna: (AT 13)  
Salzburg: (AT 32)  
POLAND  
Warshaw and its surroundings: (PL 127)  
Krakow and its surroundings: (PL 213)  
PORTUGAL  
Lisbon's metropolitan area: (PT 17)  
ROMANIA  
Bucarest and its surroundings: (RO 321)  
SLOVENIA  
Ljubljana and its surroundings: Central Slovenia (SI 041)  
Maribor and its surroundings: Podravska (SI 032)  
SLOVAKIA  
Bratislava: (SK 01)  
FINLAND  
Helsinki-Uusimaa: (FI 1B)EN  L 186/1214 Official Journal of the European Union 12.6.2020
 
SWEDEN  
Stockholm: (SE11)  
UNITED KINGDOM  
London: (UKI)  
B. Indicative List of Bodies Governed by Public Law  
BELGIUM  
Bodies  
C 
— Centre hospitalier de Mons  
— Centre hospitalier de Tournai  
— Centre hospitalier universitaire de Liège  
F 
— Fonds de Construction d'Institutions hospitalières et médico-sociales de la Communauté française  
H 
— Het Gemeenschapsonderwijs  
I 
— Institutions universitaires de droit public relevant de la Communauté flamande – Universitaire instellingen van 
publiek recht afhangende van de Vlaamse Gemeenschap  
— Institutions universitaires de droit public relevant de la Communauté française – Universitaire instellingen van 
publiek recht afhangende van de Franse Gemeenschap  
— Institut national de Recherche sur les Conditions de Travail – Nationaal Onderzoeksinstituut voor Arbeidsom ­
standigheden  
— Institut national des Radioéléments – Nationaal Instituut voor Radio-Elementen  
— Institut national pour la Criminalistique et la Criminologie – Nationaal Instituut voor Criminalistiek en Crimi ­
nologie  
— Institut pour l'Amélioration des Conditions de Travail – Instituut voor Verbetering van de Arbeidsvoorwaarden  
— Institut royal belge des Sciences naturelles – Koninklijk Belgisch Instituut voor Natuurwetenschappen  
— Institut royal du Patrimoine culturel – Koninklijk Instituut voor het Kunstpatrimonium  
— Institut royal météorologique de Belgique – Koninklijk meteorologisch Instituut van België  
— Institut scientifique de Service public en Région wallonne  
— Institut scientifique de la Santé publique – Louis Pasteur – Wetenschappelijk Instituut Volksgezondheid - Louis 
Pasteur  
— Instituut voor de Aanmoediging van Innovatie door Wetenschap en Technologie in Vlaanderen  
— Instituut voor Bosbouw en Wildbeheer  
— Instituut voor het archeologisch Patrimonium  
— Jardin botanique national de Belgique – Nationale Plantentuin van België  
O 
— Observatoire royal de Belgique – Koninklijke Sterrenwacht van België  
— Office régional de Promotion de l'Agriculture et de l'Horticulture  
— Openbaar psychiatrisch Ziekenhuis-GeelEN  12.6.2020 Official Journal of the European Union L 186/1215
 
— Openbaar psychiatrisch Ziekenhuis-Rekem  
— Organisme national des Déchets radioactifs et des Matières fissiles – Nationale Instelling voor radioactief Afval en 
Splijtstoffen  
U 
— Universitair Ziekenhuis Gent  
V 
— Vlaamse Hogescholenraad  
— Vlaamse Instelling voor technologisch Onderzoek  
— Vlaamse interuniversitaire Raad  
— Vlaamse Milieumaatschappij  
— Vlaamse Onderwijsraad  
— Vlaamse Stichting voor Verkeerskunde  
— Vlaams Instituut voor de Bevordering van het wetenschappelijk- en technologisch Onderzoek in de Industrie  
— Vlaams Instituut voor Gezondheidspromotie  
BULGARIA  
Bodies  
— Български  червен  кръст  (Bulgarian Red Cross)  
— Българска  академия  на  науките  (Bulgarian Academy of Sciences)  
— Национален  център  за аграрни  науки  (National Centre for Agrarian Science)  
Categories  
State Universities, established pursuant to Article 13 of the Закона  за висшето  образование  (обн ., ДВ , бр .112/27.12.1995):  
— Аграрен  университет  – Пловдив  (Agricultural University – Plovdiv)  
— Академия  за музикално , танцово  и изобразително  изкуство  – Пловдив  (Academy of Music, Dance and Fine Arts – 
Plovdiv)  
— Академия  на  Министерството  на  вътрешните  работи  
— Великотърновски  университет  “Св . св . Кирил  и Методий ” (St. Cyril and St. Methodius University of Veliko Tarnovo)  
— Висше  военноморско  училище  “Н. Й. Вапцаров ” – Варна  (N. Y. Vaptsarov Naval Academy – Varna)  
— Висше  строително  училище  “Любен  Каравелов ” – София  (Civil Engineering Higher School  "Lyuben Karavelov " – Sofia)  
— Висше  транспортно  училище  “Тодор  Каблешков ” – София  (Higher School of Transport  " Todor Kableshkov " – Sofia)  
— Военна  академия  “Г. С. Раковски ” – София  (Military Academy  " G. S. Rakovski " – Sofia)  
— Национална  музикална  академия  “ Проф . Панчо  Владигеров ” – София  (State Academy of Music  " Prof. Pancho 
Vladigerov " – Sofia)  
— Икономически  университет  – Варна  (University of Economics – Varna)  
— Колеж  по  телекомуникации  и пощи  – София  (College of Telecommunications and Posts – Sofia)  
— Лесотехнически  университет  - София  (University of Forestry – Sofia)  
— Медицински  университет  “ Проф . д-р Параскев  Иванов  Стоянов ” – Варна  (Medical University  " Prof. D-r Paraskev 
Stoyanov " – Varna)  
— Медицински  университет  – Плевен  (Medical University – Pleven)  
— Медицински  университет  – Пловдив  (Medical University – Plovdiv)EN  L 186/1216 Official Journal of the European Union 12.6.2020
 
— Медицински  университет  – София  (Medical University – Sofia)  
— Минно -геоложки  университет  “Св . Иван  Рилски ” – София  (University of Mining and Geology  "St. Ivan Rilski " – Sofia)  
— Национален  военен  университет  “Васил  Левски ” – Велико  Търново  (National Military University  "Vasil Levski " – Veliko 
Tarnovo)  
— Национална  академия  за театрално  и филмово  изкуство  “Кръстьо  Сарафов ” – София  (National Academy of Theatre and 
Film Arts  " Krasyo Sarafov " – Sofia)  
— Национална  спортна  академия  “Васил  Левски ” – София  (National Sports Academy  "Vasil Levski " – Sofia)  
— Национална  художествена  академия  – София  (National Academy of Arts – Sofia)  
— Пловдивски  университет  “Паисий  Хилендарски ” (Plovdiv University  "Paisiy Hilendarski ") 
— Русенски  университет  “Ангел  Кънчев ” (Ruse University  "Angel Kanchev ") 
— Софийски  университет  “Св . Климент  Охридски ” (Sofia University  "St. Kliment Ohridski ") 
— Специализирано  висше  училище  по  библиотекознание  и информационни  технологии  – София  (Specialised Higher 
School on Library Science and Information Technologies – Sofia)  
— Стопанска  академия  “Д. А. Ценов ” – Свищов  (Academy of Economics  " D. A. Tsenov " – Svishtov)  
— Технически  университет  – Варна  (Technical University – Varna)  
— Технически  университет  – Габрово  (Technical University – Gabrovo)  
— Технически  университет  – София  (Technical University – Sofia)  
— Тракийски  университет  - Стара  Загора  (Trakia University – Stara Zagora)  
— Университет  “Проф . д-р Асен  Златаров ” – Бургас  (University  "Prof. Dr. Asen Zlatarov " – Burgas)  
— Университет  за национално  и световно  стопанство  – София  (University of National and World Economy – Sofia)  
— Университет  по  архитектура , строителство  и геодезия  – София  (University of Architecture, Civil Engineering and 
Geodesy – Sofia)  
— Университет  по  хранителни  технологии  – Пловдив  (University of Food Technologies – Plovdiv)  
— Химико -технологичен  и металургичен  университет  - София  (University of Chemical Technology and Metallurgy – Sofia)  
— Шуменски  университет  “Епископ  Константин  Преславски ” (Shumen University  "Konstantin Preslavski ") 
— Югозападен  университет  “Неофит  Рилски ” – Благоевград  (South-West University  "Neofit Rilski " – Blagoevgrad)  
State and municipal schools within the meaning of the Закона  за народната  просвета  (обн ., ДВ , бр . 86/18.10.1991)  
Cultural institutes within the meaning of the Закона  за закрила  и развитие  на  културата  ( обн ., ДВ , бр .50/1.6.1999):  
— Училища  по  изкуствата  и културата  (Art and culture schools)  
— Български  културни  институти  в чужбина  (Bulgarian cultural institutes abroad)  
State and/or municipal medical institutions referred to in Article 3(1) of the Закона  за лечебните  заведения  (обн ., ДВ , 
бр .62/9.7.1999)  
Medical institutions referred to in Article 5(1) of the Закона  за лечебните  заведения  (обн ., ДВ , бр .62/9.7.1999):  
— Домове  за медико -социални  грижи  за деца  (Medical and social care institutions for children)  
— Лечебни  заведения  за стационарна  психиатрична  помощ  (Medical institutions for inpatient psychiatric care)  
— Центрове  за спешна  медицинска  помощ  (Centres for emergency medical care)  
— Центрове  за трансфузионна  хематология  (Centres for transfusion haematology)  
— Болница  “Лозенец ” (Hospital  "Lozenets ")EN  12.6.2020 Official Journal of the European Union L 186/1217
 
— Военномедицинска  академия  (Military Medical Academy)  
— Медицински  институт  на  Министерство  на  вътрешните  работи  (Medical Institute to the Ministry of the Interior)  
— Лечебни  заведения  към  Министерството  на  правосъдието  (Medical institutions to the Ministry of Justice)  
— Лечебни  заведения  към  Министерството  на  транспорта  (Medical institutions to the Ministry of Transport)  
Legal persons of a non commercial character established for the purpose of meeting needs of general interest providing 
health services or higher education services or carrying out research activities pursuant to the Закона  за юридическите  
лица  с нестопанска  цел  ( обн ., ДВ , бр .81/6.10.2000), and satisfying the conditions of §1, item 21 of the Закона  за 
обществените  поръчки  (обн ., ДВ , бр . 28/6.4.2004)  
CZECHIA  
— Universities  
and other legal entities established by a special Act which for their operation and in compliance with budget regulations 
use money from the state budget, state funds, contributions of international institutions, district authority budget, or 
budgets of self governing territorial divisions, and providing health services or higher education services or carrying out 
research activities  
DENMARK  
Categories  
— Andre forvaltningssubjekter (other public administrative bodies) providing health services or higher education services 
or carrying out research activities  
— Universiteterne, jf. lovbekendtgørelse nr. 1368 af 7. december 2007 af lov om universiteter (Universities, see Consoli ­
dation Act nr. 1368 of 7 December 2007 on universities)  
GERMANY  
Categories  
Legal persons governed by public law providing health services or higher education services or carrying out research 
activities  
Authorities, establishments and foundations governed by public law and created by Federal, State or local authorities 
providing health services or higher education services or carrying out research activities:  
(1) Authorities  
— Wissenschaftliche Hochschulen – (universities)  
— kassenärztliche Vereinigungen – (associations of panel doctors)  
(2) Establishments and foundations  
Non-industrial and non-commercial establishments subject to State control and and providing health services or 
higher education services or carrying out research activities:  
— Rechtsfähige Bundesanstalten – (Federal institutions having legal capacity)  
— Wohlfahrtsstiftungen – (welfare foundations)  
Legal persons governed by private law  
Non-industrial and non-commercial establishments subject to State control and providing health services or higher 
education services or carrying out research activities, including kommunale Versorgungsunternehmen (municipal utilities):  
— Gesundheitswesen (Krankenhäuser, Kurmittelbetriebe, medizinische Forschungseinrichtungen,) – [health: hospitals, 
health resort establishments, medical research institutes]  
— Bildung (Umschulungs-, Aus-, Fort- und Weiterbildungseinrichtungen, Volksschulen) [education: training, further 
training and retraining establishments, adult evening classes]EN  L 186/1218 Official Journal of the European Union 12.6.2020
 
— Wissenschaft, Forschung und Entwicklung (Großforschungseinrichtungen, wissenschaftliche Gesellschaften und 
Vereine, Wissenschaftsförderung) – [science, research and development: large-scale research institutes, scientific 
societies and associations, bodies promoting science]  
ESTONIA  
— Eesti Kunstiakadeemia  
— Eesti Muusika- ja Teatriakadeemia  
— Eesti Maaülikool  
— Eesti Teaduste Akadeemia  
— Keemilise ja Bioloogilise Füüsika Instituut  
— Tallinna Ülikool  
— Tallinna Tehnikaülikool  
— Tartu Ülikool  
Categories  
Other legal persons governed by public law or legal persons in private law in compliance with Article 10(2) of the Public 
Procurement Act (RT I 21.7.2007, 15, 76) and providing health services or higher education services or carrying out 
research activities  
IRELAND  
Bodies  
— Forfás (Policy and advice for enterprise, trade, science, technology and innovation)  
— FÁS (Industrial and employment training)  
— Health and Safety Authority  
— CERT (Training in hotel, catering and tourism industries)  
— Teagasc (Agricultural research, training and development)  
— Marine Institute  
Categories  
— Health Service Executive  
— Hospitals and similar institutions of a public character  
— Vocational Education Committees  
— Colleges and educational institutions of a public character  
— Agencies established to provide health services or higher education services or carry out research activities such as the 
Institute of Public Administration, Economic and the Social Research Institute  
— Other public bodies falling within the definition of a body governed by public law and providing health services or 
higher education services or carrying out research activities  
GREECE  
Categories  
(a) Public entities providing health services or higher education services or carrying out research activities.  
(b) Legal persons governed by private law which are State-owned or which regularly receive at least 50 % of their annual 
budget in the form of State subsidies, pursuant to the applicable rules, or in which the State has a capital holding of 
at least 51 % and providing health services or higher education services or carrying out research activities.EN  12.6.2020 Official Journal of the European Union L 186/1219
 
(c) Legal persons governed by private law which are owned by legal persons governed by public law, by local authorities 
of any level, by local associations of  "communes ", (local administrative areas) or by public enterprises or entities, or 
by legal persons as referred to in (b) or which regularly receive at least 50 % of their annual budget in the form of 
subsidies from such legal persons, pursuant to the applicable rules or to their own articles of association, or legal 
persons as referred to above which have a capital holding of at least 51 % in such legal persons governed by public 
law and providing health services or higher education services or carrying out research activities.  
SPAIN  
Categories  
— Bodies and entities governed by public law which are subject to the «Ley 30/2007, de 30 de octubre, de Contratos del 
sector público», – (Spanish State legislation on procurement) –, in accordance with its article 3, other than those 
which are part of the Administración General del Estado – (general national administration) –, the Administración de 
las Comunidades Autónomas – (administration of the autonomous regions – and the Corporaciones Locales – (local 
authorities) and providing health services or carrying out research activities  
— Entidades Gestoras y los Servicios Comunes de la Seguridad Social – (administrative entities and common services of 
the health and social services)  
FRANCE  
Categories  
(1) National public bodies:  
— Académie des Beaux-arts  
— Académie française  
— Académie des inscriptions et belles-lettres  
— Académie des sciences  
— Académie des sciences morales et politiques  
— Centre de coopération internationale en recherche agronomique pour le développement  
— Ecoles d'architecture  
— Institut national de la consummation  
— Groupements d'intérêt public, such as:  
— Agence EduFrance  
— ODIT France (observation, développement et ingénierie touristique)  
— Agence nationale de lutte contre l'illettrisme  
(2) Administrative public bodies at regional, departmental and local level:  
— Etablissements publics hospitaliers (for example: l'Hôpital Départemental Dufresne-Sommeiller)  
CROATIA  
— Agency Alan d.o.o.  
— CARnet (Croatian Academic and Research Network)  
— Help and care centres  
— Health care centres  
— State archives  
— State Institute for Nature Protection  
— Environmental Protection and Energy Efficiency Fund  
— Croatian Academy of Science and ArtsEN  L 186/1220 Official Journal of the European Union 12.6.2020
 
— Croatian Association of Technological Culture  
— Croatian Centre for Horse Breeding – State Stud Farms Đakovo and Lipik  
— Croatian Centre for Agriculture, Food and Rural Affairs  
— Croatian Memorial-Documentation Centre of the Homeland War  
— Croatian Conservation Institute  
— Croatian Institute of Emergency Medicine  
— Croatian National Institute of Public Health  
— Croatian Institute for Mental Health  
— Croatian Institute for Telemedicine  
— Croatian Institute for Toxicology and Anti-doping  
— Croatian National Institute of Transfusion Medicine  
— Croatian Institute for Health Protection and Safety at Work  
— Higher education public institutions  
— Public scientific institutes  
— Clinical hospitals  
— Clinical hospital centres  
— Clinics  
— " Miroslav Krleža " Institute of Lexicography  
— Sanatoriums  
— Pharmacies founded by the units of regional self-government  
— International Centre for Underwater Archaeology  
— National and University Library  
— National Foundation for Science, Higher Education and Technological Development of the Republic of Croatia  
— National Centre for External Evaluation of Education  
— National Council for Higher Education  
— National Council for Science  
— Educational/correctional institutes  
— Educational institutions founded by the Republic of Croatia or units of local and regional self-government  
— General hospitals  
— Polyclinics  
— Special hospitals  
— University Computing Centre  
— Emergency medical treatment institutions  
— Palliative care institutions  
— Health care institutions  
— Public health institutesEN  12.6.2020 Official Journal of the European Union L 186/1221
 
ITALY  
Categories  
— Università statali, gli istituti universitari statali, i consorzi per i lavori interessanti le università (State universities , State 
university institutes, consortia for university development work)  
— Istituzioni pubbliche di assistenza e di beneficenza (public welfare and benevolent institutions)  
— Istituti superiori scientifici e culturali, osservatori astronomici, astrofisici, geofisici o vulcanologici (higher scientifi c and 
cultural institutes, astronomical, astrophysical, geophysical or vulcanological oberservatories)  
— Enti di ricerca e sperimentazione (organisations conducting research and experimental work)  
— Enti preposti a servizi di pubblico interesse (organisations providing health services or higher education services or 
carrying out research activities services in the public interest)  
CYPRUS  
— Ανοικτό  Πανεπιστήμιο  Κύπρου  
— Πανεπιστήμιο  Κύπρου  
— Τεχνολογικό  Πανεπιστήμιο  Κύπρου  
— Ογκολογικό  Κέντρο  της  Τράπεζας  Κύπρου  
— Ινστιτούτο  Γενετικής  και  Νευρολογίας  
— Ίδρυμα  Κρατικών  Υποτροφιών  Κύπρου  
— Ευρωπαϊκό  Ινστιτούτο  Κύπρου  
— Ίδρυμα  Τεχνολογίας  Κύπρου  
— Ίδρυμα  Προώθησης  Έρευνας  
— Ίδρυμα  Ενέργειας  Κύπρου  
LATVIA  
— Subjects of private law which make purchases according to  "Publisko iepirkumu likuma pras ībām" and provide health 
services or higher education services or carry out research activities  
LITHUANIA  
— Establishments of research and education (higher education institutions, establishments of scientific research, research 
and technology parks as well as other establishments and institutions, the activity of which pertains to evaluation or 
organisation of research and education)  
— Higher education establishments  
— National establishments of the Lithuanian health care system (individual health care protection establishments, public 
health protection establishments, establishments of pharmaceutical activities and other health care establishments, etc.)  
— Other public and private persons in accordance with the conditions provided for in Article 4 (2) of the Law on Public 
Procurement ( "Valstyb ės žinios " (Official Gazette) No. 84-2000, 1996; No 4-102, 2006) providing health services or 
higher education services or carrying out research activities  
LUXEMBOURG  
— Établissements publics placés sous la surveillance des communes  
HUNGARY  
Bodies  
— Egyes költségvetési szervek (certain budgetary organs providing health services or higher education services or carrying 
out research activities)EN  L 186/1222 Official Journal of the European Union 12.6.2020
 
— Az elkülönített állami pénzalapok kezel ője (managing bodies of the separate state funds providing health services or 
higher education services or carrying out research activities)  
— A közalapítványok (public foundations providing health services or higher education services or carrying out research 
activities)  
Categories  
— Organisations established for the purpose of meeting needs in the general interest, not having an industrial or 
commercial character, and controlled by public entities, or financed, for the most part, by public entities (from 
public budget) and providing health services or higher education services or carrying out research activities  
— Organisations established by law determining their public tasks and operation, controlled by public entities, or 
financed, for the most part, by public entities (from public budget) and providing health services or higher 
education services or carrying out research activities  
— Organisations established by public entities for the purpose of providing health services or higher education services 
or carrying out research activities and controlled by the public entities  
MALTA  
— Uffi ċċ ju tal-Prim Ministru (Office of the Prime Minister)  
— Kunsill ta' Malta g ħax-Xjenza u Teknolo ġija (Malta Council for Science and Technology)  
— Ministeru tal-Finanzi (Ministry of Finance)  
— Awtorità tal-Istatistika ta' Malta (Malta Statistics Authority)  
— Ministeru tal-Edukazzjoni, Żgħażag ħ u Impjiegi (Ministry of Education, Youth and Employment)  
— Junior College  
— Kulle ġġ  Malti g ħall-Arti, Xjenza u Teknolo ġija (Malta College of Arts Science and Technology)  
— Università' ta' Malta (University of Malta)  
— Fondazzjoni g ħall-Istudji Internazzjonali (Foundation for International Studies)  
— Korporazzjoni tal-Impjieg u t-Ta ħriġ (Employment and Training Corporation)  
— Awtorità' tas-Sa ħħ a u s-Sigurtà (Occupational Health and Safety Authority)  
— Istitut g ħalStudji Turisti ċi (Institute for Tourism Studies)  
— Ministeru tas-Sa ħħ a, l-Anzjani u Kura fil-Komunità (Ministry of Health, the Elderly and Community Care)  
— Fondazzjoni g ħas-Servizzi Medi ċi (Foundation for Medical Services)  
— Sptar Zammit Clapp (Zammit Clapp Hospital)  
— Sptar Mater Dei (Mater Dei Hospital)  
— Sptar Monte Carmeli (Mount Carmel Hospital)  
— Awtorità dwar il-Medi ċini (Medicines Authority)  
— Kumitat tal-Welfare (Welfare Committee)  
— Ministeru g ħall-Investiment, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and 
Information Technology)  
— Laboratorju Nazzjonali ta' Malta (Malta National Laboratory)  
— Ministeru g ħall-Familja u Solidarjetà Socjali (Ministry for the Family and Social Solidarity)  
— Fondazzjoni g ħas-Servizzi So ċjali (Foundation for Social Welfare Services)EN  12.6.2020 Official Journal of the European Union L 186/1223
 
— Sedqa  
— Ministeru g ħall-Affarijiet Barranin (Ministry of Foreign Affairs)  
— Istitut Internazzjonali tal-Anzjani (International Institute on Ageing)  
NETHERLANDS  
Bodies  
— Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (Ministry of the Interior):  
— Nederlands Instituut voor Brandweer en rampenbestrijding (Netherlands Institute for the Fire Service and for 
Combating Emergencies) (NIBRA)  
— Nederlands Bureau Brandweer Examens (Netherlands Fire Service Examination Board) (NBBE)  
— Landelijk Selectie- en Opleidingsinstituut Politie National Institute for Selection and Education of Policemen) 
(LSOP)  
— Ministerie van Economische Zaken (Ministry of Economic Affairs):  
— Van Swinden Laboratorium B.V. – (NMi van Swinden Laboratory)  
— Nederlands Meetinstituut B.V. – (Nmi Institute for Metrology and Technology)  
— Nederland Instituut voor Vliegtuigontwikkeling en Ruimtevaart (NIVR) – (Netherlands Agency for Aerospace 
Programmes)  
— Centraal Bureau voor de Statistiek (Central Bureau of Statistics) (CBS)  
— Energieonderzoek Centrum Nederland – (Energy Research Centre of The Netherlands) (ECN)  
— Ministry of Agriculture, Nature and Food Quality:  
— Universiteit Wageningen – (Wageningen University and Research Centre)  
— Stichting DLO – (Agricultural Research Department)  
— Ministerie van Onderwijs, Cultuur en Wetenschap (Ministry of Education, Culture and Science)  
The competent authorities of:  
— public or publicly funded public private institutions within the meaning of the Wet Educatie en Beroepsonderwijs 
(Law on Education and Vocational Education)  
— publicly funded universities and higher education institutions, the Open University, and the university hospitals, 
within the meaning of the Wet op het hoger onderwijs en wetenschappelijk onderzoek (Law on Higher Education 
and Scientific Research)  
— national teachers' centres within the meaning of the Wet subsidiëring landelijke onderwijsondersteunende activi ­
teiten (Law on Subsidies for National Educational Support Activities)  
— services within the meaning of the Wet Verzelfstandiging Rijksmuseale Diensten (Law on Privatisation of National 
Services)  
— other organisations and institutions in the field of education, culture and science which receive more than 50% of 
their funds from the Ministry of Education, Culture and Science  
— All organisations which are subsidised by the Ministerie van Onderwijs, Cultuur en Wetenschap for more than 50 %, 
for example:  
— Informatie Beheer Groep (IB-Groep)  
— Koninklijke Nederlandse Academie van Wetenschappen (KNAW)  
— Vereniging voor Landelijke organen voor beroepsonderwijs (COLO)  
— Nederlands Vlaams Accreditatieorgaan Hoger Onderwijs (NVAO)  
— Nederlandse Organisatie voor Toegepast Natuurwetenschappelijk Onderwijs (TNO)  
— Nederlandse Organisatie voor Wetenschappelijk Onderzoek (NWO)EN  L 186/1224 Official Journal of the European Union 12.6.2020
 
— Vervangingsfonds en bedrijfsgezondheidszorg voor het onderwijs (VF)  
— Nederlandse organisatie voor internationale samenwerking in het hoger onderwijs (Nuffic)  
— Europees Platform voor het Nederlandse Onderwijs  
— Stichting Educatieve Omroepcombinatie (EduCom)  
— Stichting Kwaliteitscentrum Examinering (KCE)  
— Stichting Nationaal GBIF Kennisknooppunt (NL-BIF)  
— Stichting Nederlands Instituut Architectuur en Stedenbouw  
— Stichting tot Exploitatie van het Rijksbureau voor Kunsthistorische documentatie (RKD)  
— Stichting Forum voor Samenwerking van het Nederlands Archiefwezen en Documentaire Informatie  
— Rijksacademie voor Beeldende Kunst en Vormgeving  
— Stichting Nederlands Onderwijs in het Buitenland  
— Stichting Nederlands Instituut voor Fotografie  
— Stichting Participatiefonds voor het onderwijs  
— Stichting Uitvoering Kinderopvangregelingen/Kintent  
— Stichting voor Vluchteling-Studenten UAF  
— Stichting Nederlands Interdisciplinair Demografisch Instituut  
— College van Beroep voor het Hoger Onderwijs  
— Stichting Lezen  
— Centrum voor innovatie van opleidingen  
— Instituut voor Leerplanontwikkeling  
— Landelijk Dienstverlenend Centrum voor studie- en beroepskeuzevoorlichting  
— Max Goote Kenniscentrum voor Beroepsonderwijs en Volwasseneneducatie  
— Stichting Vervangingsfonds en Bedrijfsgezondheidszorg voor het Onderwijs  
— BVE-Raad  
— Colo, Vereniging kenniscentra beroepsonderwijs bedrijfsleven  
— Stichting kwaliteitscentrum examinering beroepsonderwijs  
— Vereniging Jongerenorganisatie Beroepsonderwijs  
— Combo, Stichting Combinatie Onderwijsorganisatie  
— Stichting Financiering Struktureel Vakbondsverlof Onderwijs  
— Stichting Samenwerkende Centrales in het COPWO  
— Stichting SoFoKles  
— Europees Platform  
— School der Poëzie  
— Nederlands Letterkundig Museum en documentatiecentrum  
— Doe Maar Dicht Maar  
— ElHizjra  
— Jongeren Onderwijs Media  
— Ministry of Health, Welfare and Sport:  
— College ter beoordeling van de Geneesmiddelen (CBG) – (Medicines Evaluation Board)EN  12.6.2020 Official Journal of the European Union L 186/1225
 
— College sanering Ziekenhuisvoorzieningen – (National Board for Redevelopment of Hospital Facilities)  
— Zorgonderzoek Nederland (ZON) – (Health Research and Development Council)  
— N.V. KEMA/Stichting TNO Certification – (KEMA/TNO Certification)  
— College Bouw Ziekenhuisvoorzieningen (CBZ) – (National Board for Hospital Facilities)  
— Stichting tot bevordering van de Volksgezondheid en Milieuhygiëne (SVM) – (Foundation for the Advancement of 
Public Health and Envireonment)  
— Stichting Sanquin Bloedvoorziening – (Sanquin Blood Supply Foundation)  
— Nederlandse Transplantatiestichting (NTS) – (Netherlands Transplantation Foundation)  
— Regionale Indicatieorganen (RIO's) – (Regional bodies for Need Assessment)  
AUSTRIA  
— All bodies under the budgetary control of the  " Rechnungshof " (Court of Auditors) except those of an industrial or 
commercial nature, and providing health services or higher education services or carrying out research activities  
POLAND  
(1) Public universities and academic schools  
— Uniwersytet w Bia łymstoku  
— Uniwersytet w Gda ńsku  
— Uniwersytet Śląski  
— Uniwersytet Jagiello ński w Krakowie  
— Uniwersytet Kardyna ła Stefana Wyszy ńskiego  
— Katolicki Uniwersytet Lubelski  
— Uniwersytet Marii Curie-Sk łodowskiej  
— Uniwersytet Łódzki  
— Uniwersytet Opolski  
— Uniwersytet im. Adama Mickiewicza  
— Uniwersytet Miko łaja Kopernika  
— Uniwersytet Szczeci ński  
— Uniwersytet Warmi ńsko-Mazurski w Olsztynie  
— Uniwersytet Warszawski  
— Uniwersytet Rzeszowski  
— Uniwersytet Wroc ławski  
— Uniwersytet Zielonogórski  
— Uniwersytet Kazimierza Wielkiego w Bydgoszczy  
— Akademia Techniczno-Humanistyczna w Bielsku-Bia łej 
— Akademia Górniczo-Hutnicza im. Stanis ława Staszica w Krakowie  
— Politechnika Bia łostocka  
— Politechnika Cz ęstochowska  
— Politechnika Gda ńska  
— Politechnika Koszali ńskaEN  L 186/1226 Official Journal of the European Union 12.6.2020
 
— Politechnika Krakowska  
— Politechnika Lubelska  
— Politechnika Łódzka  
— Politechnika Opolska  
— Politechnika Pozna ńska  
— Politechnika Radomska im. Kazimierza Pu łaskiego  
— Politechnika Rzeszowska im. Ignacego Łukasiewicza  
— Politechnika Szczeci ńska  
— Politechnika Śląska  
— Politechnika Świ ętokrzyska  
— Politechnika Warszawska  
— Politechnika Wroc ławska  
— Akademia Morska w Gdyni  
— Wy ższa Szko ła Morska w Szczecinie  
— Akademia Ekonomiczna im. Karola Adamieckiego w Katowicach  
— Akademia Ekonomiczna w Krakowie  
— Akademia Ekonomiczna w Poznaniu  
— Szko ła G łówna Handlowa  
— Akademia Ekonomiczna im. Oskara Langego we Wroc ławiu  
— Akademia Pedagogiczna im. KEN w Krakowie  
— Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej  
— Akademia Podlaska w Siedlcach  
— Akademia Świ ętokrzyska im. Jana Kochanowskiego w Kielcach  
— Pomorska Akademia Pedagogiczna w S łupsku  
— Akademia Pedagogiczna im. Jana D ługosza w Cz ęstochowie  
— Wy ższa Szko ła Filozoficzno-Pedagogiczna “Ignatianum” w Krakowie  
— Wy ższa Szko ła Pedagogiczna w Rzeszowie  
— Akademia Techniczno-Rolnicza im. J. J. Śniadeckich w Bydgoszczy  
— Akademia Rolnicza im. Hugona Ko łłą taja w Krakowie  
— Akademia Rolnicza w Lublinie  
— Akademia Rolnicza im. Augusta Cieszkowskiego w Poznaniu  
— Akademia Rolnicza w Szczecinie  
— Szko ła G łówna Gospodarstwa Wiejskiego w Warszawie  
— Akademia Rolnicza we Wroc ławiu  
— Akademia Medyczna w Bia łymstoku  
— Akademia Medyczna im. Ludwika Rydygiera w Bydgoszczy  
— Akademia Medyczna w Gda ńsku  
— Śląska Akademia Medyczna w KatowicachEN  12.6.2020 Official Journal of the European Union L 186/1227
 
— Collegium Medicum Uniwersytetu Jagiello ńskiego w Krakowie  
— Akademia Medyczna w Lublinie  
— Uniwersytet Medyczny w Łodzi  
— Akademia Medyczna im. Karola Marcinkowskiego w Poznaniu  
— Pomorska Akademia Medyczna w Szczecinie  
— Akademia Medyczna w Warszawie  
— Akademia Medyczna im. Piastów Śląskich we Wroc ławiu  
— Centrum Medyczne Kszta łcenia Podyplomowego  
— Chrze ścija ńska Akademia Teologiczna w Warszawie  
— Papieski Fakultet Teologiczny we Wroc ławiu  
— Papieski Wydzia ł Teologiczny w Warszawie  
— Instytut Teologiczny im. B łogos ławionego Wincentego Kad łubka w Sandomierzu  
— Instytut Teologiczny im. Świ ętego Jana Kantego w Bielsku-Bia łej 
— Akademia Marynarki Wojennej im. Bohaterów Westerplatte w Gdyni  
— Akademia Obrony Narodowej  
— Wojskowa Akademia Techniczna im. Jaros ława D ąbrowskiego w Warszawie  
— Wojskowa Akademia Medyczna im. Gen. Dyw. Boles ława Szareckiego w Łodzi  
— Wy ższa Szko ła Oficerska Wojsk L ądowych im. Tadeusza Ko ściuszki we Wroc ławiu  
— Wy ższa Szko ła Oficerska Wojsk Obrony Przeciwlotniczej im. Romualda Traugutta  
— Wy ższa Szko ła Oficerska im. gen. Józefa Bema w Toruniu  
— Wy ższa Szko ła Oficerska Si ł Powietrznych w D ęblinie  
— Wy ższa Szko ła Oficerska im. Stefana Czarnieckiego w Poznaniu  
— Wy ższa Szko ła Policji w Szczytnie  
— Szko ła G łówna S łużby Po żarniczej w Warszawie  
— Akademia Muzyczna im. Feliksa Nowowiejskiego w Bydgoszczy  
— Akademia Muzyczna im. Stanis ława Moniuszki w Gda ńsku  
— Akademia Muzyczna im. Karola Szymanowskiego w Katowicach  
— Akademia Muzyczna w Krakowie  
— Akademia Muzyczna im. Gra żyny i Kiejstuta Bacewiczów w Łodzi  
— Akademia Muzyczna im. Ignacego Jana Paderewskiego w Poznaniu  
— Akademia Muzyczna im. Fryderyka Chopina w Warszawie  
— Akademia Muzyczna im. Karola Lipi ńskiego we Wroc ławiu  
— Akademia Wychowania Fizycznego i Sportu im. J ędrzeja Śniadeckiego w Gda ńsku  
— Akademia Wychowania Fizycznego w Katowicach  
— Akademia Wychowania Fizycznego im. Bronis ława Czecha w Krakowie  
— Akademia Wychowania Fizycznego im. Eugeniusza Piaseckiego w Poznaniu  
— Akademia Wychowania Fizycznego Józefa Pi łsudskiego w Warszawie  
— Akademia Wychowania Fizycznego we Wroc ławiu  
— Akademia Sztuk Pi ęknych w Gda ńskuEN  L 186/1228 Official Journal of the European Union 12.6.2020
 
— Akademia Sztuk Pi ęknych Katowicach  
— Akademia Sztuk Pi ęknych im. Jana Matejki w Krakowie  
— Akademia Sztuk Pi ęknych im. W ładys ława Strzemi ńskiego w Łodzi  
— Akademia Sztuk Pi ęknych w Poznaniu  
— Akademia Sztuk Pi ęknych w Warszawie  
— Akademia Sztuk Pi ęknych we Wroc ławiu  
— Pa ństwowa Wy ższa Szko ła Teatralna im. Ludwika Solskiego w Krakowie  
— Pa ństwowa Wy ższa Szko ła Filmowa, Telewizyjna i Teatralna im. Leona Schillera w Łodzi  
— Akademia Teatralna im. Aleksandra Zelwerowicza w Warszawie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Paw ła II w Bia łej Podlaskiej  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Che łmie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Ciechanowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Elbl ągu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w G łogowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Gorzowie Wielkopolskim  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. ks, Bronis ława Markiewicza w Jaros ławiu  
— Kolegium Karkonoskie w Jeleniej Górze  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Prezydenta Stanis ława Wojciechowskiego w Kaliszu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Koninie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Kro śnie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Witelona w Legnicy  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Amosa Kome ńskiego w Lesznie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nowym S ączu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nowym Targu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nysie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Stanis ława Staszica w Pile  
— Pa ństwowa Wy ższa Szko ła Zawodowa w P łocku  
— Pa ństwowa Wy ższa Szko ła Wschodnioeuropejska w Przemy ślu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Raciborzu  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Gródka w Sanoku  
— Pa ństwowa Wy ższa Szko ła Zawodowa w SulechowieEN  12.6.2020 Official Journal of the European Union L 186/1229
 
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Prof. Stanis ława Tarnowskiego w Tarnobrzegu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Tarnowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Angelusa Silesiusa w Wa łbrzychu  
— Pa ństwowa Wy ższa Szko ła Zawodowa we W łoc ławku  
— Pa ństwowa Medyczna Wy ższa Szko ła Zawodowa w Opolu  
— Pa ństwowa Wy ższa Szko ła Informatyki i Przedsi ębiorczo ści w Łom ży 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Gnie źnie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Suwa łkach  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Wa łczu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w O świ ęcimiu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Zamo ściu  
(2) Public research institutions, research and development institutions and other research institutions  
(3) Public Autonomous Health Care Management Units whose founding body is a regional or local self-government or 
association thereof  
PORTUGAL  
— Institutos públicos sem carácter comercial ou industrial – (Public institutions without commercial or industrial char ­
acter) providing health services or higher education services or carrying out research activities  
— Serviços públicos personalizados – (Public services having legal personality) providing health services or higher 
education services or carrying out research activities  
— Fundações públicas – (Public foundations) providing health services or higher education services or carrying out 
research activities  
— Estabelecimentos públicos de ensino, investigação científica e saúde – (Public institutions for education, scientific 
research and health)  
— Instituto de Meteorologia – (Institute for Meteorology)  
— Instituto do Sangue – (Portuguese Blood Institute)  
ROMANIA  
— Academia Român ă (Romanian Academy)  
— Institutul European din România (European Institute of Romania)  
— Institutul de Investigare a Crimelor Comunismului (Investigation Institute of Communism Crimes)  
— Institutul de Memorie Cultural ă (Institute for Cultural Memory)  
— Agen ția Na țional ă pentru Programe Comunitare în Domeniul Educa ției și Form ării Profesionale (National Agency for 
Education and Training Community Programs)  
— Centrul European UNESCO pentru Inv ăță mântul Superior (UNESCO European Centre for Higher Education)  
— Palatul Na țional al Copiilor (National Children's Palace)  
— Centrul Na țional pentru Burse de Studii în Str ăin ătate (National Centre for Scholarships Abroad)  
— Agen ția pentru Sprijinirea Studen ților (Agency for Student Support)EN  L 186/1230 Official Journal of the European Union 12.6.2020
 
— Institutul Na țional de Cercetare pentru Sport (National Research Institute for Sports)  
— Agen ția Na țional ă pentru Ameliorare și Reproduc ție în Zootehnie (National Agency for Improvement and Zoo- 
technical Reproduction)  
— Laboratorul Central pentru Carantin ă Fitosanitar ă (Central Laboratory of Phytosanitary Quarantine)  
— Laboratorul Central pentru Calitatea Semin țelor și a Materialului S ăditor (Central Laboratory for Seeds and Planting 
Material Quality)  
— Institutul de Igien ă și S ănătate Public ă și Veterinar ă (Hygiene Institute of Veterinary Public Health)  
— Institutul de Diagnostic și S ănătate Animal ă (Institute for Diagnosis and Animal Health)  
— Banca de Resurse Genetice Vegetale (Vegetal Genetically Resources Bank)  
— Administra ția Na țional ă de Meteorologie (National Administration of Meteorology)  
— Agen ția Managerial ă de Cercetare Știin țific ă, Inovare și Transfer Tehnologic (Managerial Agency for Scientific Research, 
Innovation and Technology Transfer – AMCSIT)  
— Oficiul pentru Administrare și Operare al Infrastructurii de Comunica ții de Date “RoEduNet” (Office for Adminis ­
tration and Operation of Data Communication Network – RoEduNe)  
— Centrul Român pentru Preg ătirea și Perfec ționarea Personalului din Transporturi Navale (Romanian Centre for 
Instruction and Training of Personnel Engaged in Naval Transport)  
— Agen ția Spa țial ă Român ă (Romanian Space Agency)  
— Școala Superioar ă de Avia ție Civil ă (Superior School of Civil Aviation)  
— Centrul de Preg ătire pentru Personalul din Industrie Bu șteni (Training Centre for Industry Personnel Busteni)  
— Centrul de Formare și Management Bucure ști (Management and Formation Centre for Commerce Bucharest)  
— Agen ția de Cercetare pentru Tehnic ă și Tehnologii militare (Research Agency for Military Techniques and Technology)  
— Comisia Na țional ă de Prognoz ă (CNP) (National Commission for Prognosis)  
— Institutul Na țional de Statistic ă (INS) (National Institute for Statistics)  
— Consiliul Na țional pentru Studierea Arhivelor Securit ății (National Council for Study of the Security Archives)  
— Institutul Na țional de Administra ție (INA) (National Institute of Administration)  
— Biroul Român de Metrologie Legal ă (Romanian Bureau of Legal Metrology)  
— Institutul Na țional de Expertize Criminalistice (National Institute for Criminological Expertise)  
— Institutul Na țional al Magistraturii (National Institute of Magistracy)  
— Școala Na țional ă de Grefieri (National School for Court Clerks)  
— Institute și centre de cercetare (Research Institutes and Centers)  
— Institute și centre de cercetare (Research Institutes and Centers)  
— Institu ții de înv ăță mânt de stat (Education States Institutes)  
— Universit ăți de stat (State Universities)  
— Spitale, sanatorii, policlinici, dispensare, centre medicale, institute medico-legale, sta ții ambulan ță (Hospitals, Sana ­
toriums, Clinics, Medical Units, Legal-Medical Institutes, Ambulance Stations)EN  12.6.2020 Official Journal of the European Union L 186/1231
 
SLOVENIA  
— Javni zavodi s podro čja vzgoje, izobraževanja ter športa (Public institutes in the area of child care, education and 
sport)  
— Javni zavodi s podro čja zdravstva (Public institutes in the area of health care)  
— Javni zavodi s podro čja raziskovalne dejavnosti (Public institutes in the area of science and research)  
SLOVAKIA  
— Any legal person constituted or established by particular legal regulation or administrative measure to the purpose of 
meeting needs in general interest, not having industrial or commercial character, and at the same time satisfying at 
least one of the following conditions:  
— is fully or partially financed by a contracting authority, i. e. government authority, municipality, Self-government 
Region or other legal person, which satisfies at the same time conditions referred to in point (a), (b) or (c) of the 
second subparagraph of Article 1(9) of Directive 2004/18/EC of the European Parliament and of the Council,  
— is managed or controlled by a contracting authority, i. e. by government authority, municipality, Self-government 
Region or other body governed by public law, which satisfies at the same time conditions referred to in point (a), 
(b) or (c) of the second subparagraph of Article 1(9) of Directive 2004/18/EC of the European Parliament and of 
the Council,  
— contracting authority, i.e. government authority, municipality, Self-government Region or other legal person, 
which satisfies at the same time conditions referred to in point (a), (b) or (c) of the second subparagraph of 
Article 1(9) of Directive 2004/18/EC of the European Parliament and of the Council, appoints or elects more than 
one half of the members of its managerial or supervisory board,  
— providing health services or higher education services or carrying out research activities.  
FINLAND  
Public or publicly controlled bodies and undertakings except those of an industrial or commercial nature, and providing 
health services or higher education services or carrying out research activities  
SWEDEN  
All non-commercial bodies whose public contracts are subject to supervision by the Swedish Competition Authority and 
providing health services or higher education services or carrying out research activities  
UNITED KINGDOM  
Bodies  
— Health and Safety Executive  
— National Research Development Corporation  
— Public Health Laboratory Service Board  
— National Blood Authority  
— Ordnance Survey  
Categories  
— Universities and colleges financed for the most part by other contracting authorities  
— Research Councils  
— National Health Service Strategic Health AuthoritiesEN  L 186/1232 Official Journal of the European Union 12.6.2020
 
S e c t i o n C  
O t h e r c o v e r e d e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to other covered entities in this 
Section where the value of the procurement is estimated to equal or exceed the following thresholds: 
Goods as defined in Section D (Goods):  SDR  400 000  
Services as specified in Section E (Services):  SDR  400 000  
Construction services as specified in Section F (Construction Services):  SDR  5 000 000  
Other Covered Entities:  
1. All contracting entities whose procurement is covered by Directive 2014/25/EU of the European Parliament and of the 
Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services 
sectors and repealing Directive 2004/17/EC (hereinafter referred to as  " EU Utilities Directive ") which are contracting 
authorities, such as those covered under Sections A (Central Government Entities) and B (Sub-Central Government 
Entities) or public undertakings (  3 ), and which have as one of their activities any of those referred to below or any 
combination thereof:  
(a) the provision or operation of fixed networks intended to provide a service to the public in connection with the 
transport, distribution or supply of electricity to such networks;  
(b) the provision or operation of networks providing a service to the public in the field of transport by railways. (  4 ) 
2. Indicative lists of contracting entities in the field of electricity, as referred to in subparagraph 1(a), and of contractin g 
entities in the field of rail services, as referred to in subparagraph 1(b), are provided for after the Notes to this Section 
and state contracting authorities and public undertakings fulfilling the criteria set out in paragraph 1.  
Notes to Section C (Other Covered Entities):  
1. Procurement for the pursuit of an activity listed above when exposed to competitive forces in the market concerned 
are not covered by this Agreement.  
2. Chapter 9 (Government Procurement) does not cover procurement by procuring entities included in Section C:  
(a) for purposes other than the pursuit of their activities as listed in Section C or for the pursuit of such activities in a 
country that is not party to the Agreement on the European Economic Area;  
(b) for purposes of re-sale or hire to third parties, provided that the procuring entity enjoys no special or exclusive 
right to sell or hire the subject of such contracts and other entities are free to sell or hire it under the same 
conditions as the procuring entity.EN  12.6.2020 Official Journal of the European Union L 186/1233  
( 3 ) According to the EU Utilities Directive, a public undertaking means any undertaking over which the contracting authorities ma y 
exercise directly or indirectly a dominant influence by virtue of their ownership of it, their financial participation therein,  or the rules 
which govern it. 
A dominant influence on the part of the contracting authorities shall be presumed when these authorities, directly or indirectl y, in 
relation to an undertaking:  
—  hold the majority of the undertaking's subscribed capital,  
—  control the majority of the votes attaching to shares issued by the undertaking, or  
—  can appoint more than half of the undertaking's administrative, management or supervisory body.  
( 4 ) E.g. the provision or operation of networks (within the meaning of the footnote to subparagraph 4(a) of the Notes to this Sec tion) 
providing a service to the public in the field of transport by high-speed or conventional trains.
 3. The supply of electricity to networks which provide a service to the public by a procuring entity other than a 
contracting authority shall not be considered as an activity within the meaning of subparagraph 1(a) or 1(b) of 
Section C where:  
(a) the production of electricity by the entity concerned takes place because its consumption is necessary for carrying 
out an activity other than that referred to in subparagraphs 1(a) and 1(b) of Section C; and  
(b) supply to the public network depends only on that procuring entity's own consumption and has not exceeded 
30 % of that procuring entity's total production of energy, on the basis of the average for the preceding three 
years, including the current year.  
4. Provided that the conditions in paragraph 2 are met, this Agreement does not cover procurement:  
(a) by a procuring entity to an affiliated undertaking (  5 ); or  
(b) by a joint venture, formed exclusively by a number of procuring entities for the purpose of carrying out activities 
within the meaning of subparagraphs 1(a) and 1(b) of Section C, to an undertaking which is affiliated with one of 
these procuring entities.  
Paragraph 1 applies to services or supplies contracts provided that at least 80 % of the average turnover of the 
affiliated undertaking with respect to services or supplies for the preceding three years derives respectively from the 
provision of such services or supplies to undertakings with which it is affiliated. (  6 ) 
5. Chapter 9 (Government Procurement) does not cover procurement:  
(a) by a joint venture, formed exclusively by a number of procuring entities for the purposes of carrying out activities 
within the meaning of subparagraphs 1(a) and 1(b) of Section C, to one of these procuring entities; or  
(b) by a procuring entity to such a joint venture of which it forms part, provided that the joint venture has been set 
up to carry out the activity concerned over a period of at least three years and the instrument setting up the joint 
venture stipulates that the procuring entities, which form it, will be part thereof for at least the same period.  
A. Indicative List of Contracting Entities in the Field of Electricity  
BELGIUM  
— Local authorities and associations of local authorities, for this part of their activities  
— Elia  
BULGARIA  
Entities licensed for transport and distribution of electricity pursuant to Article 39(1) of the Закона  за енергетиката  (обн ., 
ДВ , бр .107/09.12.2003):  
— Българско  акционерно  дружество  Гранитоид  АД  
— ЕВН  България  Електроразпределение  АД  
— ЕВН  България  Електроснабдяване  АД  
— Енерго -про  България  - АД  
— ЕОН  България  Мрежи  АД  
— ЕОН  България  Продажби  АДEN  L 186/1234 Official Journal of the European Union 12.6.2020  
( 5 ) " affiliated undertaking " means any undertaking the annual accounts of which are consolidated with those of the procuring entity in 
accordance with the requirements of Seventh Council Directive 83/349/EEC based on the Article 54 (3) (g) of the Treaty on 
consolidated accounts, or in case of entities not subject to that Directive, any undertaking over which the procuring entity ma y 
exercise, directly or indirectly, a dominant influence, or which may exercise a dominant influence over the procuring entity, o r which, 
in common with the procuring entity, is subject to the dominant influence of another undertaking by virtue of ownership, financ ial 
participation, or the rules which govern it.  
( 6 ) When, because of the date on which an affiliated undertaking was created or commenced activities, the turnover is not availab le for 
the preceding three years, it will be sufficient for that undertaking to show that the turnover referred to in this paragraph i s credible, 
in particular by means of business projections.
 — ЕРП  Златни  пясъци  АД  
— ЕСО  ЕАД  
— Златни  пясъци -сервиз  АД  
— ЧЕЗ  България  Разпределение  АД  
— ЧЕЗ  Електро  България  АД  
CZECHIA  
All contracting entities in the sectors which supply services in the electricity sector defined in the section 4 paragraph 1 
letter c) of Act. No. 137/2006 Coll. on Public Contracts, as amended  
Examples of contracting entities:  
— ČEPS, a.s.  
— ČEZ, a. s.  
— PREdistribuce, a.s.  
DENMARK  
— Entities transporting electricity on the basis of a licence pursuant to § 19 of lov om elforsyning, see Consolidation 
Act. No. 1115 of 8 November 2006  
— Transport of electricity carried out by Energinet Danmark or subsidiary companies fully owned by Energinet Danmark 
according to lov om Energinet Danmark § 2, stk. 2 og 3, see Act. No. 1384 of 20 December 2004  
GERMANY  
Local authorities, public law bodies or associations of public law bodies or State undertakings, supplying energy to other 
undertakings, operating an energy supply network or having power of disposal to an energy supply network by virtue of 
ownership pursuant to Article 3(18) of the Gesetz über die Elektrizitäts- und Gasversorgung (Energiewirtschaftsgesetz) of 
24 April 1998, as last amended on 9 December 2006  
ESTONIA  
— Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 
of the Competition Act (RT I 2001, 56 332):  
— OÜ Jaotusvõrk (Jaotusvõrk LLC)  
— OÜ Põhivõrk (Põhivõrk LLC)  
IRELAND  
— The Electricity Supply Board (ESB Network Ltd)  
— ESB Independent Energy - ESBIE - electricity supply  
— Viridian Energy Supply Ltd. - electricity supply  
— Bord Gáis Éireann - electricity supply  
— Electricity Suppliers licensed under the Electricity Regulation Act 1999  
— EirGrid plcEN  12.6.2020 Official Journal of the European Union L 186/1235
 
GREECE  
“Δημόσια  Επιχείρηση  Ηλεκτρισμού  Α.Ε.”, set up by Law No. 1468/1950 περί  ιδρύσεως  της  ΔΕΗ  and operates in accordance 
with Law No. 2773/1999 and Presidential Decree No. 333/1999  
SPAIN  
— Red Eléctrica de España, S.A.  
— Endesa, S.A.  
— Iberdrola, S.A.  
— Unión Fenosa, S.A.  
— Hidrocantábrico Distribución Eléctrica  
— Other entities undertaking the transport and distribution of electricity, pursuant to  " Ley 54/1997, de 27 de 
noviembre, del Sector eléctrico " and its implementing legislation  
FRANCE  
— RTE, manager of the electricity transport network  
— Entities distributing electricity, mentioned in Article 23 of Loi n  ° 46-628 sur la nationalisation de l'électricité et du gaz 
of 8 April 1946, as amended (mixed economy distribution companies, régies or similar services composed of regional 
or local authorities). Ex: Gaz de Bordeaux, Gaz de Strasbourg  
— Electricité de Strasbourg (ES Réseaux)  
CROATIA  
Contracting entities referred to in Article 6 of the Zakon o javnoj nabavi (Narodne novine broj 90/11) (Public 
Procurement Act, Official Gazette No. 90/11) which are public undertakings or contracting authorities and which, in 
accordance with special regulations, engage in the activity of construction (providing) of fixed networks or managing 
fixed networks for public service delivery in relation to the production, transmission and distribution of electric energy, 
such as the entities engaging in the said activities based on the Licence for carrying out energy activities in accordance 
with the Energy Act (Official Gazette 68/01, 177/04, 76/07, 152/08, 127/10)  
ITALY  
— Companies in the Gruppo Enel authorised to transmit and distribute electricity within the meaning of Decreto 
Legislativo No. 79 of 16 March 1999, as subsequently amended and supplemented  
— TERNA- Rete elettrica nazionale SpA  
— Other undertakings operating on the basis of concessions under Decreto Legislativo No. 79 of 16 March 1999  
CYPRUS  
— Η Αρχή  Ηλεκτρισμού  Κύπρου  established by the περί  Αναπτύξεως  Ηλεκτρισμού  Νόμο , Κεφ . 171  
— Διαχειριστής  Συστήματος  Μεταφοράς  was established in accordance with article 57 of the Περί  Ρύθμισης  της  Αγοράς  
Ηλεκτρισμού  Νόμου  122( Ι) του  2003  
Other persons, entities or businesses which operate an activity which is established in Article 3 of Directive 2004/17/EC 
and which operate on the basis of a licence granted by virtue of Article 34 of περί  Ρύθμισης  της  αγοράς  Ηλεκτρισμού  
Νόμου  του  2003 { Ν. 122( Ι)/2003}  
LATVIA  
VAS "Latvenergo " and other enterprises which transmit and distribute electricity, and which make purchases according to 
law " Sabiedrisko pakalpojumu sniedz ēju iepirkumu likums "EN  L 186/1236 Official Journal of the European Union 12.6.2020
 
LITHUANIA  
— Akcin ė bendrov ė “Lietuvos energija”  
— Akcin ė bendrov ė “Ryt ų skirstomieji tinklai”  
— Akcin ė bendrov ė “VST”  
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and executing electricity transportation 
or distribution activity pursuant to the Law on Electricity of the Republic of Lithuania (Official Gazette, No. 66-1984, 
2000; No. 107-3964, 2004) and the Law on Nuclear Energy of the Republic of Lithuania (Official Gazette, No. 119- 
2771, 1996)  
LUXEMBOURG  
— Compagnie grand-ducale d'électricité de Luxembourg (CEGEDEL), distributing electricity pursuant to the convention 
concernant l'établissement et l'exploitation des réseaux de distribution d'énergie électrique dans le Grand-Duché du 
Luxembourg of 11 November 1927, approved by the Law of 4 January 1928  
— Local authorities responsible for the transport or distribution of electricity  
HUNGARY  
Entities transporting or distributing electricity pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a közbeszer ­
zésekr ől and 2007. évi LXXXVI. törvény a villamos energiáról  
MALTA  
Korporazzjoni Enemalta (Enemalta Corporation)  
NETHERLANDS  
Entities distributing electricity on the basis of a licence (vergunning) granted by the provincial authorities pursuant to the 
Provinciewet. For example:  
— Essent  
— Nuon  
AUSTRIA  
Entities operating a transmission or distribution network pursuant to the Elektrizitätswirtschafts- und Organisationsgesetz, 
BGBl. I No 143/1998, as amended, or pursuant to the Elektrizitätswirtschafts (wesen)gesetze of the nine Länder  
POLAND  
Energy companies within the meaning of ustawa z dnia 10 kwietnia 1997 r. Prawo energetyczne, including among 
others:  
— ENEA Operator sp. z o.o.  
— Energetyka sp. z o.o., Lublin  
— EnergiaPro Koncern Energetyczny S.A., Wroc ław  
— ENION S.A., Kraków  
— Górno śląski Zak ład Elektroenergetyczny S.A., Gliwice  
— Koncern Energetyczny Energa S.A., Gda ńsk  
— Lubelskie Zak łady Energetyczne S.A.  
— Łódzki Zak ład Energetyczny S.A.  
— PKP Energetyka sp. z o.o., Warszawa  
— Polskie Sieci Elektroenergetyczne S.A., Warszawa  
— Przedsi ębiorstwo Energetyczne w Siedlcach sp. z o.o.  
— PSE-Operator S.A., WarszawaEN  12.6.2020 Official Journal of the European Union L 186/1237
 
— Rzeszowski Zak ład Energetyczny S.A.  
— Zak ład Elektroenergetyczny “Elsen” sp. z o.o., Cz ęstochowa  
— Zak ład Energetyczny Bia łystok S.A.  
— Zak ład Energetyczny Łód ź-Teren S.A.  
— Zak ład Energetyczny Toru ń S.A.  
— Zak ład Energetyczny Warszawa-Teren  
— Zak łady Energetyczne Okr ęgu Radomsko-Kieleckiego S.A.  
— Polskie Sieci Elektroenergetyczne S.A.  
— Przedsi ębiorstwo Energetyczne MEGAWAT sp. z o.o.  
— Energetyka Po łudnie S.A.  
PORTUGAL  
1. Transport of Electricity:  
Entities that transport electricity pursuant to:  
— Decreto-Lei n  o 29/2006, de 15 de Fevereiro e do Decreto-Lei n  o 172/2006, de 23 de Agosto  
2. Distribution of Electricity:  
— Entities that distribute electricity pursuant to Decreto-Lei n  o 29/2006, de 15 de Fevereiro, e do Decreto-Lei n  o 
172/2006, de 23 de Agosto  
— Entities that distribute electricity pursuant to Decreto-Lei n  o 184/95, de 27 de Julho, com a redacção dada pelo 
Decreto-Lei n  o 56/97, de 14 de Março e do Decreto-Lei n  o 344-B/82, de 1 de Setembro, com a redacção dada 
pelos Decreto-Lei n  o 297/86, de 19 de Setembro, Decreto-Lei n  o 341/90, de 30 de Outubro e Decreto-Lei n  o 
17/92, de 5 de Fevereiro  
ROMANIA  
— Compania Na țional ă de Transport a Energiei Electrice Transelectrica S.A. Bucure ști ("Transelectrica " Romanian Power 
Grid Company)  
— Societatea Comercial ă Electrica S.A., Bucure ști 
— S.C. Filiala de Distribu ție a Energiei Electrice  
— “Electrica Distribu ție Muntenia Nord” S.A.  
— S.C. Filiala de Furnizare a Energiei Electrice  
— “Electrica Furnizare Muntenia Nord” S.A.  
— S.C. Filiala de Distribu ție și Furnizare a Energiei Electrice Electrica Muntenia Sud (Electrical Energy Distribution and 
Supply Branch Electrica Muntenia Sud)  
— S.C. Filiala de Distribu ție a Energiei Electrice (Commercial Company for Electrical Energy Distribution)  
— “Electrica Distribu ție Transilvania Sud” S.A.  
— S.C. Filiala de Furnizare a Energiei Electrice (Commercial Company for Electrical Energy Supply)  
— “Electrica Furnizare Transilvania Sud” S.A.  
— S.C. Filiala de Distribu ție a Energiei Electrice (Commercial Company for Electrical Energy Distribution)  
— “Electrica Distribu ție Transilvania Nord” S.A.  
— S.C. Filiala de Furnizare a Energiei Electrice (Commercial Company for Electrical Energy Supply)  
— “Electrica Furnizare Transilvania Nord” S.A.  
— Enel Energie  
— Enel Distribu ție Banat  
— Enel Distribu ție Dobrogea  
— E.ON Moldova S.A.  
— CEZ Distribu țieEN  L 186/1238 Official Journal of the European Union 12.6.2020
 
SLOVENIA  
Entities transporting or distributing electricity pursuant to the Energetski zakon (Uradni list RS, 79/99):  
Mat. Št.  Naziv  Poštna Št.  Kraj  
1613383  Borzen D.O.O.  1000  Ljubljana  
5175348  Elektro Gorenjska D.D.  4000  Kranj  
5223067  Elektro Celje D.D.  3000  Celje  
5227992  Elektro Ljubljana D.D.  1000  Ljubljana  
5229839  Elektro Primorska D.D.  5000  Nova Gorica  
5231698  Elektro Maribor D.D.  2000  Maribor  
5427223  Elektro - Slovenija D.O.O.  1000  Ljubljana  
5226406  Javno Podjetje Energetika Ljubljana, D.O.O.  1000  Ljubljana  
1946510  Infra D.O.O.  8290  Sevnica  
2294389  Sodo Sistemski Operater Distribucijskega Omrežja Z 
Elektri čno Energijo, D.O.O.  2000  Maribor  
5045932  Egs-Ri D.O.O.  2000  Maribor  
SLOVAKIA  
Entities providing for, on basis of permission, transport through transmission network system, and distribution through 
distribution network pursuant to Act No. 656/2004 Coll.  
For example:  
— Slovenské elektrárne, a.s.  
— Slovenská elektriza čná prenosová sústava, a.s.  
— Západoslovenská energetika, a.s.  
— Stredoslovenská energetika, a.s.  
— Východoslovenská energetika, a.s.  
FINLAND  
Entities responsible for the maintenance of electricity transport or distribution networks and for transporting electricity or 
for the electricity system under a licence pursuant to Section 4 or 16 of sähkömarkkinalaki/elmarknadslagen (386/1995) 
and pursuant to laki vesi- ja energiahuollon, liikenteen ja postipalvelujen alalla toimivien yksiköiden hankinnoista/lag om 
upphandling inom sektorerna vatten, energi, transporter och posttjänster (349/2007)  
SWEDEN  
Entities transporting or distributing electricity on the basis of a concession pursuant to ellagen (1997:857)  
UNITED KINGDOM  
— A person licensed under section 6 of the Electricity Act 1989  
— A person licensed under Article 10(1) of the Electricity (Northern Ireland) Order 1992  
— National Grid Electricity Transmission plc  
— System Operation Northern Irland LtdEN  12.6.2020 Official Journal of the European Union L 186/1239
 
— Scottish & Southern Energy plc  
— SPTransmission plc  
B. Indicative List of Contracting Entities in the Field of Rail Services  
BELGIUM  
— SNCB Holding / NMBS Holding  
— Société nationale des Chemins de fer belges/Nationale Maatschappij der Belgische Spoorwegen  
— Infrabel  
BULGARIA  
— Национална  компания  “Железопътна  инфраструктура ” 
— “ Български  държавни  железници ” ЕАД  
— “ БДЖ  – Пътнически  превози ” ЕООД  
— “ БДЖ  – Тягов  подвижен  състав  (Локомотиви )” ЕООД  
— “ БДЖ  – Товарни  превози ” ЕООД  
— “ Българска  Железопътна  Компания ” АД  
— “ Булмаркет  – ДМ ” ООД  
CZECHIA  
All contracting entities in the sectors which supply services in the field of rail services defined in the section 4 paragraph 
1 letter f) of Act No. 137/2006 Coll. on Public Contracts, as amended  
Examples of contracting entities:  
— ČD Cargo, a.s.  
— České dráhy, a.s.  
— Správa železni ční dopravní cesty, státní organizace  
DENMARK  
— DSB  
— DSB S-tog A/S  
— Metroselskabet I/S  
GERMANY  
— Deutsche Bahn AG  
— Other undertakings providing railway services to the public pursuant to Article 2(1) of the Allgemeines Eisen ­
bahngesetz of 27 December 1993, as last amended on 26 February 2008  
ESTONIA  
— Entities operating pursuant to Article 10 (3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 
of the Competition Act (RT I 2001, 56332)  
— AS Eesti Raudtee  
— AS Elektriraudtee  
IRELAND  
— Iarnród Éireann [/Irish Rail]EN  L 186/1240 Official Journal of the European Union 12.6.2020
 
— Railway Procurement Agency  
GREECE  
— “O ργανισμός  Σιδηροδρόμων  Ελλάδος  Α.Ε.” (“ Ο.Σ.Ε. Α.Ε.”), pursuant to Law No 2671/98  
— “ ΕΡΓΟΣΕ  Α.Ε.” pursuant to Law No 2366/95  
SPAIN  
— Ente público Administración de Infraestructuras Ferroviarias (ADIF)  
— Red Nacional de los Ferrocarriles Españoles (RENFE)  
— Ferrocarriles de Vía Estrecha (FEVE)  
— Ferrocarrils de la Generalitat de Catalunya (FGC)  
— Eusko Trenbideak (Bilbao)  
— Ferrocarrils de la Generalitat Valenciana (FGV)  
— Serveis Ferroviaris de Mallorca (Ferrocarriles de Mallorca)  
— Ferrocarril de Soller  
— Funicular de Bulnes  
FRANCE  
— Société nationale des chemins de fer français and other rail networks open to the public, referred to in Loi 
d'orientation des transports intérieurs n  o 82-1153 of 30 December 1982, Title II, Chapter 1  
— Réseau ferré de France, State-owned company set up by Law n  o 97-135 of 13 February 1997  
CROATIA  
Public undertakings which are contracting entities referred to in Article 6 of the Zakon o javnoj nabavi (Narodne novine 
broj 90/11) (Public Procurement Act, Official Gazette No. 90/11) which, in accordance with special regulations, engage in 
the activity of of making available the networks or managing the networks for public railway transport services  
ITALY  
— Ferrovie dello Stato S. p. A. including le Società partecipate  
— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 10 of 
Royal Decree No. 1447 of 9 May 1912, approving the consolidated text of the laws on le ferrovie concesse 
all'industria privata, le tramvie a trazione meccanica e gli automobili  
— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 4 of 
Law N°410 of 4 June 1949 – Concorso dello Stato per la riattivazione dei pubblici servizi di trasporto in concessione  
— Entities, companies and undertakings or local authorities providing railway services on the basis of a concession 
pursuant to Article 14 of Law 1221 of 2 August 1952 – Provvedimenti per l'esercizio ed il potenziamento di ferrovie 
e di altre linee di trasporto in regime di concessione  
— Entities, companies and undertakings providing public transport services, pursuant to articles 8 and 9 of the decreto 
legislativo N°422 of 19 November 1997 – Conferimento alle regioni ed agli enti locali di funzioni e compiti in 
materia di trasporto pubblico locale, a norma dell'articolo 4, comma 4, della L. 15 marzo 1997, n. 9 – as modified by 
decreto legislativo N°400 of 20 September 1999, and by article 45 of the Legge N°166 of 1 August 2002EN  12.6.2020 Official Journal of the European Union L 186/1241
 
CYPRUS  
LATVIA  
— Valsts akciju sabiedr ība “Latvijas dzelzce ļš” 
— Valsts akciju sabiedr ība “Pasažieru vilciens”  
LITHUANIA  
— Akcin ė bendrov ė “Lietuvos geležinkeliai”  
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of railway 
services in accordance with the Code of Railway Transport of the Republic of Lithuania (Official Gazette, No. 72- 
2489, 2004)  
LUXEMBOURG  
— Chemins de fer luxembourgeois (CFL)  
HUNGARY  
— Entities providing rail transport services to the public pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a 
közbeszerzésekr ől and 2005. évi CLXXXIII. törvény a vasúti közlekedésr ől and on the basis of an authorisation 
pursuant to 45/2006. (VII. 11.) GKM rendelet a vasúti társaságok m űködésének engedélyezésér ől 
For example:  
— Magyar Államvasutak (MÁV)  
MALTA  
NETHERLANDS  
Procuring entities in the field of railway services. For example:  
— Nederlandse Spoorwegen  
— ProRail  
AUSTRIA  
— Österreichische Bundesbahn  
— Schieneninfrastrukturfinanzierungs-Gesellschaft mbH  
— Entities authorised to provide transport services pursuant to Eisenbahngesetz, BGBl. No 60/1957, as amended  
POLAND  
Entities providing rail transport services, operating on the basis of ustawa o komercjalizacji, restrukturyzacji i prywatyzacji  
przedsi ębiorstwa pa ństwowego “Polskie Koleje Pa ństwowe” z dnia 8 wrze śnia 2000 r., including among others:  
— PKP Intercity sp. z o.o.  
— PKP Przewozy Regionalne sp. z o.o.  
— PKP Polskie Linie Kolejowe S.A.  
— “Koleje Mazowieckie - KM” sp. z o.o.  
— PKP Szybka Kolej Miejska w Trójmie ście sp. z o.o.  
— PKP Warszawska Kolej Dojazdowa sp. z o.o.EN  L 186/1242 Official Journal of the European Union 12.6.2020
 
PORTUGAL  
— CP – Caminhos de Ferro de Portugal, E.P., pursuant to Decreto-Lei No 109/77 do 23 de Março 1977  
— REFER, E.P., pursuant to Decreto-Lei No 104/97 do 29 de Abril 1997  
— RAVE, S.A., pursuant to Decreto-Lei No 323-H/2000 of 19 de Dezembro 2000  
— Fertagus, S.A., pursuant to Decreto-Lei 78/2005, of 13 de Abril  
— Public authorities and public undertakings providing railway services pursuant to Lei No 10/90 do 17 de Março 1990  
— Private undertakings providing railway services pursuant to Lei No 10/90 do 17 de Março 1990, where they hold 
special or exclusive rights  
ROMANIA  
— Compania Na țional ă C ăi Ferate – CFR  
— Societatea Na țional ă de Transport Feroviar de Marf ă “CFR – Marf ă” 
— Societatea Na țional ă de Transport Feroviar de C ălători “CFR – C ălători”  
SLOVENIA  
Mat. Št.  Naziv  Poštna Št.  Kraj  
5142733  Slovenske železnice, d. o. o.  1000  LJUBLJANA  
SLOVAKIA  
— Entities operating railways and cable ways and facilities related thereto pursuant to Act No. 258/1993 Coll. in 
wording of Acts No. 152/1997 Coll. and No. 259/2001 Coll.  
— Entities, which are carriers providing for railway transport to the public under the Act No. 164/1996 Coll. in wording 
of Acts No. 58/1997 Coll., No. 260/2001 Coll., No. 416/2001 Coll. and No. 114/2004 Coll. and on basis of 
governmental decree No. 662 of 7. July 2004  
For example:  
— Železnice Slovenskej republiky, a.s.  
— Železni čná spolo čnos ť Slovensko, a.s.  
FINLAND  
VR Osakeyhtiö/VR Aktiebolag  
SWEDEN  
— Public entities operating railway services in accordance with järnvägslagen (2004:519) and järnvägsförordningen 
(2004:526)  
— Regional and local public entities operating regional or local railway communications pursuant to lagen (1997:734) 
om ansvar för viss kollektiv persontrafik  
UNITED KINGDOM  
— Network Rail plc  
— Eurotunnel plc  
— Northern Ireland Transport Holding Company  
— Northern Ireland Railways Company LimitedEN  12.6.2020 Official Journal of the European Union L 186/1243
 
S e c t i o n D  
G o o d s  
1. Chapter 9 (Government Procurement) covers the procurement of all goods procured by the entities listed in Sections 
A (Central Government Entities) to C (Other Covered Entities) unless otherwise specified in this Annex.  
2. Notwithstanding paragraph 1, Chapter 9 (Government Procurement) covers only the goods that are described in the 
Chapters of the Combined Nomenclature (CN) specified below and that are procured by Ministries of Defence and 
Agencies for defence or security activities in Belgium, Bulgaria, Czechia, Denmark, Germany, Estonia, Greece, Spain, 
France, Ireland, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, Netherlands, Austria, Poland, Portugal, 
Romania, Slovenia, Slovakia, Finland, Sweden and United Kingdom:  
Chapter 25: Salt, sulphur, earths and stone, plastering materials, lime and cement  
Chapter 26: Metallic ores, slag and ash  
Chapter 27: Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes  
except:  
ex 27.10: special engine fuels  
Chapter 28: Inorganic chemicals, organic and inorganic compounds of precious metals, of rare-earth metals, of 
radio-active elements and isotopes  
except:  
ex 28.09: explosives  
ex 28.13: explosives  
ex 28.14: tear gas  
ex 28.28: explosives  
ex 28.32: explosives  
ex 28.39: explosives  
ex 28.50: toxic products  
ex 28.51: toxic products  
ex 28.54: explosives  
Chapter 29: Organic chemicals  
except:  
ex 29.03: explosives  
ex 29.04: explosives  
ex 29.07: explosives  
ex 29.08: explosives  
ex 29.11: explosives  
ex 29.12: explosives  
ex 29.13: toxic productsEN  L 186/1244 Official Journal of the European Union 12.6.2020
 
ex 29.14: toxic products  
ex 29.15: toxic products  
ex 29.21: toxic products  
ex 29.22: toxic products  
ex 29.23: toxic products  
ex 29.26: explosives  
ex 29.27: toxic products  
ex 29.29: explosives  
Chapter 30: Pharmaceutical products  
Chapter 31: Fertilizers  
Chapter 32: Tanning and dyeing extracts, tannings and their derivatives, dyes, colours, paints and varnishes, 
putty, fillers and stoppings, inks  
Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations  
Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, 
prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes 
and " dental waxes " 
Chapter 35: Albuminoidal substances, glues, enzymes  
Chapter 37: Photographic and cinematographic goods  
Chapter 38: Miscellaneous chemical products  
except:  
ex 38.19: toxic products  
Chapter 39: Artificial resins and plastic materials, cellulose esters and ethers, articles thereof  
except:  
ex 39.03: explosives  
Chapter 40: Rubber, synthetic rubber, factice, and articles thereof  
except:  
ex 40.11: bullet-proof tyres  
Chapter 41: Raw hides and skins (other than fur skins) and leather  
Chapter 42: Articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of 
animal gut (other than silk-worm gut)  
Chapter 43: Furskins and artificial fur, manufactures thereof  
Chapter 44: Wood and articles of wood, wood charcoal  
Chapter 45: Cork and articles of cork  
Chapter 46: Manufactures of straw of esparto and of other plaiting materials, basket ware and wickerwork  
Chapter 47: Paper-making material  
Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboardEN  12.6.2020 Official Journal of the European Union L 186/1245
 
Chapter 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, 
typescripts and plans  
Chapter 65: Headgear and parts thereof  
Chapter 66: Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof  
Chapter 67: Prepared feathers and down and articles made of feathers or of down, artificial flowers, articles of 
human hair  
Chapter 68: Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials  
Chapter 69: Ceramic products  
Chapter 70: Glass and glassware  
Chapter 71: Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles 
thereof; imitation jewellery  
Chapter 73: Iron and steel and articles thereof  
Chapter 74: Copper and articles thereof  
Chapter 75: Nickel and articles thereof  
Chapter 76: Aluminium and articles thereof  
Chapter 77: Magnesium and beryllium and articles thereof  
Chapter 78: Lead and articles thereof  
Chapter 79: Zinc and articles thereof  
Chapter 80: Tin and articles thereof  
Chapter 81: Other base metals employed in metallurgy and articles thereof  
Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal, parts thereof  
except:  
ex 82.05: tools  
ex 82.07: tools, parts  
Chapter 83: Miscellaneous articles of base metal  
Chapter 84: Boilers, machinery and mechanical appliances, parts thereof  
except:  
ex 84.06: engines  
ex 84.08: other engines  
ex 84.45: machinery  
ex 84.53: automatic data-processing machines  
ex 84.55: parts of machines under heading No 84.53  
ex 84.59: nuclear reactorsEN  L 186/1246 Official Journal of the European Union 12.6.2020
 
Chapter 85: Electrical machinery and equipment, parts thereof  
except:  
ex 85.13: telecommunication equipment  
ex 85.15: transmission apparatus  
Chapter 86: Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway tracks 
fixtures and fittings, traffic signalling equipment of all kinds (not electrically powered)  
except:  
ex 86.02: armoured locomotives, electric  
ex 86.03: other armoured locomotives  
ex 86.05: armoured wagons  
ex 86.06: repair wagons  
ex 86.07: wagons  
Chapter 87: Vehicles, other than railway or tramway rolling-stock, and parts thereof  
except:  
ex 87.08: tanks and other armoured vehicles  
ex 87.01: tractors  
ex 87.02: military vehicles  
ex 87.03: breakdown lorries  
ex 87.09: motorcycles  
ex 87.14: trailers  
Chapter 89: Ships, boats and floating structures  
except:  
ex 89.01 A: warships  
Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical 
instruments and apparatus, parts thereof  
except:  
ex 90.05: binoculars  
ex 90.13: miscellaneous instruments, lasers  
ex 90.14: telemeters  
ex 90.28: electrical and electronic measuring instruments  
ex 90.11: microscopes  
ex 90.17: medical instruments  
ex 90.18: mechano-therapy appliances  
ex 90.19: orthopaedic appliances  
ex 90.20: X-ray apparatusEN  12.6.2020 Official Journal of the European Union L 186/1247
 
Chapter 91: Manufacture of watches and clocks  
Chapter 92: Musical instruments, sound recorders or reproducers, television image and sound recorders or 
reproducers, parts and accessories of such articles  
Chapter 94: Furniture and parts thereof, bedding, mattresses, mattress supports, cushions and similar stuffed 
furnishings  
except:  
ex 94.01 A: aircraft seats  
Chapter 95: Articles and manufactures of carving or moulding material  
Chapter 96: Brooms, brushes, powder-puffs and sieves  
Chapter 98: Miscellaneous manufactured articles  
S e c t i o n E  
S e r v i c e s  
Chapter 9 (Government Procurement) covers the following services, which are identified in accordance with the United 
Nations Provisional Central Product Classification ( "CPC") as contained in document MTN.GNS/W/120  * procured by the 
entities specified in Sections A (Central Government Entities) to C (Other Covered Entities), subject to the Notes to the 
respective Sections, the Notes to this Section and Section G (General Notes):  
Service  CPC Reference No.  
Maintenance and repair services 
Hotel and restaurant services  ** 61, 633, 886 
64  
Computer and related services 
Accounting, auditing and bookkeeping services  841, 845, 849 
862  
Market research and public opinion polling services  864  
Building-cleaning services and property management services 
Photographic services  874, 82201 to 82206 
87501 to 87505, 87507 to 87509  
Packaging services 
Other business services  876 
87903 to 87906  
Publishing and printing services on a fee or contract basis  88442  
Notes to Section E (Services):  
1. The services covered by Section E are subject to the terms and conditions specified in the Union's schedule of 
specific commitments set out in Annex 8-A (The Union's Schedule of Specific Commitments).  
2.* Except for services, which entities have to procure from another entity pursuant to an exclusive right established by 
a published law, regulation or administrative provision.  
3.** Hotel and restaurant services contracts (CPC 64) are included under the national treatment regime for the suppliers 
and service providers of Viet Nam provided that their value equals or exceeds EUR 750 000 when these contracts 
are awarded by procuring entities covered under Sections A (Central Government Entities) and B (Sub-Central 
Government Entities) and that their value equals or exceeds EUR 1 000 000 when these contracts are awarded 
by the other procuring entities covered under Section C (Other Covered Entities).EN  L 186/1248 Official Journal of the European Union 12.6.2020
 
S e c t i o n F  
C o n s t r u c t i o n s e r v i c e s  
Chapter 9 (Government Procurement) covers all construction services listed in Division 51 of the CPC procured by the 
entities specified in Sections A (Central Government Entities) to C (Other Covered Entities), subject to the Notes to the 
respective Sections, the Notes to this Section and Section G (General Notes).  
List of Division 51, CPC:  
Group  Class  Subclass  Title  Corresponding ISCI  
SECTION 5  CONSTRUCTION WORK AND CONSTRUCTIONS: LAND  
DIVISION 51  CONSTRUCTION WORK  
511  Pre-erection work at construction sites  
5111  51110  Site investigation work  4510  
5112  51120  Demolition work  4510  
5113  51130  Site formation and clearance work  4510  
5114  51140  Excavating and earthmoving work  4510  
5115  51150  Site preparation work for mining  4510  
5116  51160  Scaffolding work  4520  
512  Construction work for buildings  
5121  51210  For one- and two-dwelling buildings  4520  
5122  51220  For multi-dwelling buildings  4520  
5123  51230  For warehouses and industrial buildings  4520  
5124  51240  For commercial buildings  4520  
5125  51250  For public entertainment buildings  4520  
5126  51260  For hotel, restaurant and similar buildings  4520  
5127  51270  For educational buildings  4520  
5128  51280  For health buildings  4520  
5129  51290  For other buildings  4520  
513  Construction work for civil engineering  
5131  51310  For highways (except elevated highways), street, roads, 
railways and airfield runways  4520  
5132  51320  For bridges, elevated highways, tunnels and subways  4520  
5133  51330  For waterways, harbours, dams and other water works  4520EN  12.6.2020 Official Journal of the European Union L 186/1249
 
Group  Class  Subclass  Title  Corresponding ISCI  
5134  51340  For long distance pipelines, communication and power 
lines (cables)  4520  
5135  51350  For local pipelines and cables; ancillary works  4520  
5136  51360  For constructions for mining and manufacturing  4520  
5137  For constructions for sport and recreation  
51371  For stadia and sports grounds  4520  
51372  For other sport and recreation installations (e.g. swimming 
pools, tennis courts, golf courses)  4520  
5139  51390  For engineering works n.e.c.  4520  
514  5140  51400  Assembly and erection of prefabricated constructions  4520  
515  Special trade construction work  
5151  51510  Foundation work, including pile driving  4520  
5152  51520  Water well drilling  4520  
5153  51530  Roofing and water proofing  4520  
5154  51540  Concrete work  4520  
5155  51550  Steel bending and erection (including welding)  4520  
5156  51560  Masonry work  4520  
5159  51590  Other special trade construction work  4520  
516  Installation work  
5161  51610  Heating, ventilation and air conditioning work  4530  
5162  51620  Water plumbing and drain laying work  4530  
5163  51630  Gas fitting construction work  4530  
5164  Electrical work  
51641  Electrical wiring and fitting work  4530  
51642  Fire alarm construction work  4530  
51643  Burglar alarm system construction work  4530  
51644  Residential antenna construction work  4530  
51649  Other electrical construction work  4530  
5165  51650  Insulation work (electrical wiring, water,heat, sound)  4530  
5166  51660  Fencing and railing construction work  4530  
5169  Other installation workEN  L 186/1250 Official Journal of the European Union 12.6.2020
 
Group  Class  Subclass  Title  Corresponding ISCI  
51691  Lift and escalator construction work  4530  
51699  Other installation work n.e.c.  4530  
517  Building completion and finishing work  
5171  51710  Glazing work and window glass installation work  4540  
5172  51720  Plastering work  4540  
5173  51730  Painting work  4540  
5174  51740  Floor and wall tiling work  4540  
5175  51750  Other floor laying, wall covering and wall papering work  4540  
5176  51760  Wood and metal joinery and carpentry work  4540  
5177  51770  Interior fitting decoration work  4540  
5178  51780  Ornamentation fitting work  4540  
5179  51790  Other building completion and finishing work  4540  
518  5180  51800  Renting services related to equipment for construction or 
demolition of buildings or civil engineering works, with 
operator  4550  
Notes to Section F (Construction Services):  
The covered construction services are subject to the terms and conditions specified in the Union's schedule of specific 
commitments set out in Annex 8-A (The Union's Schedule of Specific Commitments).  
S e c t i o n G  
G e n e r a l n o t e s  
1. Chapter 9 (Government Procurement) does not cover:  
(a) procurement by a procuring entity from another procuring entity;  
(b) procurement of agricultural products made in furtherance of agricultural support programmes and human feeding 
programmes such as food aid including urgent relief aid; and  
(c) procurement for the acquisition, development, production or co-production of programme material by broad ­
casters and contracts for broadcasting time.  
2. Procurement by procuring entities covered under Sections A (Central Government Entities) and B (Sub-Central 
Government Entities) in connection with activities in the fields of drinking water, energy, transport and the postal 
sector are not covered by Chapter 9 (Government Procurement), unless covered under Section C (Other Covered 
Entities).  
3. Finland reserves its position with regard to the application of Chapter 9 (Government Procurement) to the Åland 
Islands (Ahvenanmaa).EN  12.6.2020 Official Journal of the European Union L 186/1251
 
S e c t i o n H  
P u b l i c a t i o n o f p r o c u r e m e n t i n f o r m a t i o n  
S u b - s e c t i o n 1  
P u b l i c a t i o n o f g e n e r a l p r o c u r e m e n t m e a s u r e s  
This Sub-Section lists the electronic or paper medium utilised by the Union for the publication of laws, regulations, 
judicial decisions, administrative rulings of general application, standard contract clauses and procedures referred to in 
subparagraph 1(a) of Article 9.5 (Information on the Procurement System) regarding government procurement covered by 
Chapter 9 (Government Procurement).  
A. UNION LEVEL  
The information on the public procurement system of the Union:  
1. http://simap.ted.europa.eu/index_en.html  
2. Official Journal of the European Union  
B. MEMBER STATES  
1. BELGIUM  
1.1 Laws, royal regulations, ministerial regulations, ministerial circulars:  
1. le Moniteur Belge  
1.2 Jurisprudence:  
1. Pasicrisie  
2. BULGARIA  
2.1 Laws and Regulations:  
1. Държавен  вестник  (State Gazette)  
2.2 Judicial decisions:  
1. http://www.sac.govern ment.bg  
2.3 Administrative rulings of general application and any procedure:  
1. http://www.aop.bg  
2. http://www.cpc.bg  
3. CZECHIA  
3.1 Laws and Regulations:  
1. Collection of Laws of the Czech Republic  
3.2 Rulings of the Office for the Protection of Competition:  
1. Collection of Rulings of the Office for the Protection of CompetitionEN  L 186/1252 Official Journal of the European Union 12.6.2020
 
4. DENMARK  
4.1 Laws and regulations:  
1. Lovtidende  
4.2 Judicial decisions:  
1. Ugeskrift for Retsvæsen  
4.3 Administrative rulings and procedures:  
1. Ministerialtidende  
4.4 Rulings by the Danish Complaints Board for Public Procurement:  
1. Kendelser fra Klagenævnet for Udbud  
5. GERMANY  
5.1 Legislation and regulations:  
1. Bundesgesetzblatt  
2. Bundesanzeiger  
5.2 Judicial decisions:  
1. Entscheidungsammlungen des: Bundesverfassungsgerichts; Bundesgerichtshofs; Bundesverwaltungsgerichts 
Bundesfinanzhofs sowie der Oberlandesgerichte  
6. ESTONIA  
6.1 Laws, regulations and administrative rulings of general application:  
1. Riigi Teataja - http://www.riigiteataja.ee  
6.2 Procedures regarding government procurement:  
1. https://riigihanked.riik.ee  
7. IRELAND  
7.1 Legislation and regulations:  
1. Iris Oifigiuil (Official Gazette of the Irish Government)  
8. GREECE  
8.1 Εφημερίδα  της  Κυβερνήσεως  της  Ελληνικής  Δημοκρατία  (Government Gazette of Greece)  
9. SPAIN  
9.1 Legislation:  
1. Boletín Oficial del EstadoEN  12.6.2020 Official Journal of the European Union L 186/1253
 
9.2 Judicial rulings:  
1. No official publication  
10. FRANCE  
10.1 Legislation:  
1. Journal Officiel de la République française  
10.2 Jurisprudence:  
1. Recueil des arrêts du Conseil d'État  
2. Revue des marchés publics  
11. CROATIA  
11.1 Narodne novine - http://www.nn.hr  
12. ITALY  
12.1 Legislation:  
1. Gazzetta Ufficiale  
12.2 Jurisprudence:  
1. No official publication  
13. CYPRUS  
13.1 Legislation:  
1. Επίσημη  Εφημερίδα  της  Δημοκρατίας  (Official Gazette of the Republic)  
13.2 Judicial decisions:  
1. Αποφάσεις  Ανωτάτου  Δικαστηρίου  1999 - Τυπογραφείο  της  Δημοκρατίας  (Decisions of the Supreme High 
Court - Printing Office)  
14. LATVIA  
14.1 Legislation:  
1. Latvijas v ēstnesis (Official Newspaper)  
15. LITHUANIA  
15.1 Laws, regulations and administrative provisions:  
1. Teis ės akt ų registras (Register of Legal Acts)  
15.2 Judicial decisions, jurisprudence:  
1. Bulletin of the Supreme Court of Lithuania  "Teism ų praktika " 
2. Bulletin of the Supreme Administrative Court of Lithuania  "Administracini ų teism ų praktika "EN  L 186/1254 Official Journal of the European Union 12.6.2020
 
16. LUXEMBOURG  
16.1 Legislation:  
1. Memorial  
16.2 Jurisprudence:  
1. Pasicrisie  
17. HUNGARY  
17.1 Legislation:  
1. Magyar Közlöny (Official Journal of the Republic of Hungary)  
17.2 Jurisprudence:  
1. Közbeszerzési Értesít ő - a Közbeszerzések Tanácsa Hivatalos Lapja (Public Procurement Bulletin - Official 
Journal of the Public Procurement Council)  
18. MALTA  
18.1 Legislation:  
1. Government Gazette  
19. NETHERLANDS  
19.1 Legislation:  
1. Nederlandse Staatscourant and/or Staatsblad  
19.2 Jurisprudence:  
1. No official publication  
20. AUSTRIA  
20.1 Legislation:  
1. Österreichisches Bundesgesetzblatt  
2. Amtsblatt zur Wiener Zeitung  
20.2 Judicial decisions:  
1. Entscheidungen des Verfassungsgerichtshofes, Verwaltungsgerichtshofes, Obersten Gerichtshofes, der Ober ­
landesgerichte, des Bundesverwaltungsgerichtes und der Landesverwaltungsgerichte - http://ris.bka.gv.at/ 
Judikatur/  
21. POLAND  
21.1 Legislation:  
1. Dziennik Ustaw Rzeczypospolitej Polskiej (Journal of Laws – Republic of Poland)EN  12.6.2020 Official Journal of the European Union L 186/1255
 
21.2 Judicial decisions, jurisprudence:  
1. “Zamówienia publiczne w orzecznictwie. Wybrane orzeczenia zespo łu arbitrów i S ądu Okr ęgowego w 
Warszawie” (Selection of judgments of arbitration panels and Regional Court in Warsaw)  
22. PORTUGAL  
22.1 Legislation:  
1. Diário da República Portuguesa 1a Série A e 2a série  
22.2 Judicial Publications:  
1. Boletim do Ministério da Justiça  
2. Colectânea de Acordos do Supremo Tribunal Administrativo  
3. Colectânea de Jurisprudencia Das Relações  
23. ROMANIA  
23.1 Laws and Regulations:  
1. Monitorul Oficial al României (Official Journal of Romania)  
23.2 Judicial decisions, administrative rulings of general application and any procedure:  
1. http://www.anrmap.ro  
24. SLOVENIA  
24.1 Legislation:  
1. Official Gazette of the Republic of Slovenia  
24.2 Judicial decisions:  
1. No official publication  
25. SLOVAKIA  
25.1 Legislation:  
1. Zbierka zákonov (Collection of Laws)  
25.2 Judicial decisions:  
1. No official publication  
26. FINLAND  
26.1 Suomen Säädöskokoelma - Finlands Författningssamling (The Collection of the Statutes of Finland)  
27. SWEDEN  
27.1 Svensk författningssamling (Swedish Code of Statutes)EN  L 186/1256 Official Journal of the European Union 12.6.2020
 
28. UNITED KINGDOM  
28.1 Legislation:  
1. HM Stationery Office  
28.2 Jurisprudence:  
1. Law Reports  
28.3 " Public Bodies ": 
1. HM Stationery Office  
S u b - s e c t i o n 2  
P u b l i c a t i o n o f p r o c u r e m e n t n o t i c e s  
This Sub-Section lists the electronic or paper medium utilised by the Union for the publication of notices required by 
Article 9.6 (Notices), paragraph 7 of Article 9.8 (Qualification of Suppliers) and paragraph 3 of Article 9.17 (Post-Award 
Information).  
A. UNION LEVEL  
Supplement to the  Official Journal of the European Union , and its electronic version:  
TED (tenders electronically daily) http://ted.europa.eu (also accessible from the portal http://simap.ted.europa.eu/index_ 
en.html)  
B. MEMBER STATES  
1. BELGIUM  
1.1  Official Journal of the European Union  
1.2 Le Bulletin des Adjudications  
1.3 Other publications in the specialised press  
2. BULGARIA  
2.1  Official Journal of the European Union  
2.2 Държавен  вестник  (State Gazette) - http://dv.parliament.bg  
2.3 Public Procurement Register - http://www.aop.bg  
3. CZECHIA  
3.1  Official Journal of the European Union  
4. DENMARK  
4.1  Official Journal of the European Union  
5. GERMANY  
5.1  Official Journal of the European Union  
6. ESTONIA  
6.1  Official Journal of the European UnionEN  12.6.2020 Official Journal of the European Union L 186/1257
 
7. IRELAND  
7.1  Official Journal of the European Union  
7.2 Daily Press:  " Irish Independent ", " Irish Times ", " Irish Press ", " Cork Examiner " 
8. GREECE  
8.1  Official Journal of the European Union  
8.2 Publication in the daily, financial, regional and specialised press  
9. SPAIN  
9.1  Official Journal of the European Union  
10. FRANCE  
10.1  Official Journal of the European Union  
10.2 Bulletin officiel des annonces des marchés publics  
11. CROATIA  
11.1.  Official Journal of the European Union  
11.2. Elektroni čki oglasnik javne nabave Republike Hrvatske (Electronic Public Procurement Classifieds of the 
Republic of Croatia)  
12. ITALY  
12.1  Official Journal of the European Union  
13. CYPRUS  
13.1  Official Journal of the European Union  
13.2 Official Gazette of the Republic  
13.3 Local Daily Press  
14. LATVIA  
14.1  Official Journal of the European Union  
14.2 Latvijas v ēstnesis (Official newspaper)  
15. LITHUANIA  
15.1  Official Journal of the European Union  
15.2 Centrin ė vieš ųjų pirkim ų informacin ė sistema (Central Portal of Public Procurement)  
15.3 Information supplement  "Informaciniai pranešimai " to the Official Gazette ( "Valstyb ės žinios ") of the Republic 
of Lithuania  
16. LUXEMBOURG  
16.1  Official Journal of the European Union  
16.2 Daily Press  
17. HUNGARY  
17.1  Official Journal of the European Union  
17.2 Közbeszerzési Értesít ő - a Közbeszerzések Tanácsa Hivatalos Lapja (Public Procurement Bulletin - Official 
Journal of the Public Procurement Council)EN  L 186/1258 Official Journal of the European Union 12.6.2020
 
18. MALTA  
18.1  Official Journal of the European Union  
18.2 Government Gazette  
19. NETHERLANDS  
19.1  Official Journal of the European Union  
20. AUSTRIA  
20.1  Official Journal of the European Union  
20.2 Amtsblatt zur Wiener Zeitung  
21. POLAND  
21.1  Official Journal of the European Union  
21.2 Biuletyn Zamówie ń Publicznych (Public Procurement Bulletin)  
22. PORTUGAL  
22.2  Official Journal of the European Union  
23. ROMANIA  
23.1  Official Journal of the European Union  
23.2 Monitorul Oficial al României (Official Journal of Romania)  
23.3 Electronic System for Public Procurement - http://www.e-licitatie.ro  
24. SLOVENIA  
24.1  Official Journal of the European Union  
24.2 Portal javnih naro čil - http://www.enarocanje.si/?podrocje=portal  
25. SLOVAKIA  
25.1  Official Journal of the European Union  
25.2 Vestnik verejného obstarávania (Journal of Public Procurement)  
26. FINLAND  
26.1  Official Journal of the European Union  
26.2 Julkiset hankinnat Suomessa ja ETA-alueella, Virallisen lehden liite (Public Procurement in Finland and at the 
EEA-area, Supplement to the Official Gazette of Finland)EN  12.6.2020 Official Journal of the European Union L 186/1259
 
27. SWEDEN  
27.1  Official Journal of the European Union  
28. UNITED KINGDOM  
28.1  Official Journal of the European UnionEN  L 186/1260 Official Journal of the European Union 12.6.2020
 
ANNEX 9-B  
COVERAGE OF GOVERNMENT PROCUREMENT FOR VIET NAM  
S e c t i o n A  
C e n t r a l g o v e r n m e n t e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to the entities of the central 
government listed in this Section where the value of the procurement is estimated to equal or exceed the following 
thresholds:  
Goods and services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 1 500 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 1 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 500 000; and  
— from the 16th year after entry into force of this Agreement: SDR 130 000.  
Construction services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 40 000 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 20 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 10 000 000; and  
— from the 16th year after entry into force of this Agreement: SDR 5 000 000.  
List of Entities:  
1. Bộ Tư pháp (Ministry of Justice)  
Vụ Pháp lu ật hình s ự - hành chính (Department of Criminal and Administrative Legislation)  
Vụ Pháp lu ật dân s ự - kinh t ế (Department of Economic-Civil Legislation)  
Vụ Pháp lu ật quốc tế (Department of International Law)  
Vụ Phổ biến, giáo d ục pháp lu ật (Department of Legal Dissemination and Education)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Thi đua – Khen th ưởng (Department of Emulation and Commendation)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Các v ấn đề chung v ề xây d ựng pháp lu ật (Department of General Affairs on Legislative Development)EN  12.6.2020 Official Journal of the European Union L 186/1261
 
Vụ Kế hoạch – Tài chính (Department of Planning and Finance)  
Cục Bổ trợ tư pháp (Agency of Judicial Support)  
Cục Trợ giúp pháp lý (Agency of National Legal Aid)  
Cục Đă ng ký qu ốc gia giao d ịch bảo đảm (Agency of National Registry of Secured Transactions)  
Cục Con nuôi (Agency of Child Adoption)  
Cục Kiểm tra v ăn bản quy ph ạm pháp lu ật (Agency of Examination of Legal Normative Documents)  
Cục Công ngh ệ thông tin (Agency of Information Technology)  
Văn phòng B ộ (Ministry Office)  
Cục bồi thường nhà n ước (Agency of National Compensation)  
Cục Công tác phía Nam (South Agency)  
Cục Kiểm soát th ủ tục hành chính (Agency of Administrative Procedure Control)  
Cục Hộ tịch, qu ốc tịch, ch ứng th ực (Agency of Civil Status, Nationality and Authentication)  
Tổng cục Thi hành án dân s ự (Directorate of Civil Judgement Enforcement)  
2. Bộ Kế hoạch và Đầu tư (Ministry of Planning and Investment)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Thi đua khen th ưởng (Department of Emulation and Reward)  
Vụ Hợp tác xã (Department of Cooperatives)  
Vụ Tài chính ti ền tệ (Finance and Monetary Department)  
Vụ Tổng h ợp kinh t ế quốc dân (Department of National Economic Issues)  
Vụ Kinh t ế công nghi ệp (Department of Industrial Economy)  
Vụ Kinh t ế nông nghi ệp (Department of Agricultural Economy)  
Vụ Kinh t ế dịch vụ (Department of Service Economy)  
Vụ Kết cấu hạ tầng và đô thị (Department of Infrastructure and Urban Centers)  
Vụ Quản lý các khu kinh t ế (Department of Economic Zones Management)  
Vụ Giám sát và Th ẩm định đầu tư (Department of Investment Supervision & Appraisal)  
Vụ Quản lý quy ho ạch (Department of Planning Management)  
Vụ Kinh t ế địa ph ươ ng và lãnh th ổ (Department of Local and Territorial Economy)  
Vụ Kinh t ế đối ngo ại (Foreign Economic Relations Department)EN  L 186/1262 Official Journal of the European Union 12.6.2020
 
Vụ Lao động, V ăn hóa, Xã h ội (Department of Labor, Culture and Social Affairs)  
Vụ Khoa h ọc, Giáo d ục, Tài nguyên và Môi tr ường (Department of Science, Education, Natural Resources and 
Environment)  
Cục Qu ản lý đấu thầu (Public Procurement Agency)  
Cục Phát tri ển doanh nghi ệp (Enterprise Development Agency)  
Cục Đầu tư nước ngoài (Foreign Investment Agency)  
Cục Qu ản lý đă ng ký kinh doanh (Business Registration Management Agency)  
Văn phòng B ộ, kể cả các VP ĐDở Thành ph ố Hồ Chí Minh và Đà Nẵng (Ministry Office, including Representative 
Office in Ho Chi Minh and Da Nang city)  
Tổng cục Th ống kê (General Statistics Office)  
Vụ Quốc phòng – An ninh (National Defense - Security Department)  
3. Bộ Lao động, Th ươ ng binh và Xã h ội (Ministry of Labour, Invalids and Social Affairs)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legal Affairs)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Bảo hiểm xã h ội (Department of Social Insurance)  
Vụ Bình đẳng gi ới (Department of Gender Equality)  
Vụ Lao động – Ti ền lươ ng (Department of Labour-Salary)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Cục Qu ản lý lao động ngoài n ước (Agency of Overseas Labour)  
Cục An toàn lao động (Agency of Occupational Safety and Health)  
Cục Việc làm (Agency of Employment)  
Cục Bảo vệ, ch ăm sóc tr ẻ em (Agency of Children Protection and Care)  
Vụ Kế hoạch – Tài chính (Department of Planning – Finance)  
Cục Ng ười có công (Agency of the People with Special Contributions to the Country)  
Cục Phòng, ch ống tệ nạn xã h ội (Agency of Social Evil Prevention)  
Cục Bảo trợ xã h ội (Agency of Social Protection)  
Văn phòng B ộ (Ministry Office)  
Tổng C ục dạy ngh ề (Directorate of Vocational Training)EN  12.6.2020 Official Journal of the European Union L 186/1263
 
4. Bộ V ăn hóa, Th ể thao và Du l ịch (Ministry of Culture, Sports and Tourism)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Khoa h ọc, Công ngh ệ và Môi tr ường (Department of Science, Technology and Environment  
Cục Hợp tác qu ốc tế (Agency of International Cooperation)  
Cục Di s ản v ăn hóa (Agency of Cultural Heritage)  
Vụ Đào tạo (Department of Training Management)  
Tổng cục Du l ịch (Viet Nam National Administration of Tourism)  
Vụ Thi đua khen th ưởng (Department of Emulation and Reward)  
Cục Mỹ thuật, Nhi ếpảnh và Tri ển lãm (Agency of Art, Photography and Exhibition)  
Vụ Gia đình (Department of Family)  
Vụ V ăn hóa dân t ộc (Department of Ethnic Culture)  
Vụ Thư viện (Department of Library)  
Vụ Kế hoạch – Tài chính (Department of Planning and Finance)  
Văn phòng B ộ kể cả V ăn phòng đại diệnở Đà Nẵng (Ministry Office, including Representative Office in DaNang 
city)  
Cục Công tác phía Nam (South Agency)  
Cục Ngh ệ thuật biểu diễn (Agency of Performing Arts)  
Cục Điệnảnh (Cinema Agency)  
Cục Bản quy ền tác gi ả (Agency of Copyright)  
Cục V ăn hóa c ơ sở (Agency of Grassroots Culture)  
Tổng cục Th ể dục thể thao (Directorate of Physical Training and Sports)  
Ban Qu ản lý Làng V ăn hóa – Du l ịch các dân t ốc Việt Nam (Management Unit of the Culture and Tourism Village of 
Vietnamese Ethnics)  
5. Bộ Khoa h ọc và Công ngh ệ (Ministry of Science and Technology)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Khoa h ọc xã h ội và T ự nhiên (Department of Social and Natural Sciences)  
Vụ Khoa h ọc và Công ngh ệ các ngành Kinh t ế - Kỹ thuật (Department of Science and Technology for Economic 
Technical Branches)EN  L 186/1264 Official Journal of the European Union 12.6.2020
 
Vụ Công ngh ệ cao (Department of High Technology)  
Vụ Đánh giá, Th ẩm định và Giám định công ngh ệ (Department of Technology Appraisal, Examination and 
Assessment)  
Vụ Kế hoạch – T ổng h ợp (Department of Planning-General Affairs)  
Vụ Tài chính (Department of Finance)  
CụcỨ ng d ụng và phát tri ển công ngh ệ (Technology Application and Development Agency)  
Cục Sở hữu trí tu ệ (National Office of Intellectual Property of Viet Nam)  
Văn phòng B ộ (Ministry Office)  
Cục Công tác phía Nam (South Agency)  
Tổng C ục Tiêu chu ẩn đo lường Ch ất lượng (Directorate of Standards and Quality)  
Vụ Thi đua - Khen th ưởng (Department of Emulation and Reward)  
Vụ Phát tri ển khoa h ọc và công ngh ệ địa ph ươ ng (Department of Local Science and Technology Development)  
Cục Phát tri ển thị trường và doanh nghi ệp khoa h ọc và công ngh ệ (National Agency for Technology Entrepre ­
neurship and Commercialization Development)  
Cục Thông tin khoa h ọc và Công ngh ệ quốc gia (National Agency for Scientific and Technological Information)  
Cục An toàn b ức xạ và H ạt nhân (Viet Nam Agency for Radiation and Nuclear Safety and Control)  
Cục N ăng lượng nguyên t ử (Viet Nam Atomic Energy Commission)  
Ban Qu ản lý Khu công ngh ệ cao Hoà L ạc (The Management Board of Hoa Lac Hi-Tech Park)  
6. Bộ Tài chính (Ministry of Finance)  
Cục Qu ản lý giá (Agency of Price Control)  
Cục Tài chính Doanh nghi ệp (Agency of Corporate Finance)  
Cục Qu ản lý N ợ và Tài chính đối ngo ại (Agency of Debt Management and External Finance)  
Cục Qu ản lý Công s ản (Agency of Public Asset Management)  
Vụ Ngân sách nhà n ước (Department of State Budget)  
Vụ Đầu tư (Department of Investment)  
Vụ Tài chính hành chính s ự nghi ệp (Department of Public Expenditure)  
Vụ Chính sách thu ế (Department of Tax Policy)  
Vụ Tài chính các Ngân hàng và t ổ chức tài chính (Department of Banking and Financial Institutions)  
Vụ chế độ kế toán và ki ểm toán (Department of Accounting and Auditing Regulations)EN  12.6.2020 Official Journal of the European Union L 186/1265
 
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tổ chức cán b ộ (Department of Personnel and training)  
Vụ Thi đua - Khen th ưởng (Department of Emulation and Commendation)  
Thanh tra B ộ (Ministry Inspectorate)  
Cục Qu ản lý và giám sát B ảo hiểm (Insurance Supervisory Agency)  
Cục Kế hoạch tài chính (Agency of Planning and Finance)  
Văn phòng B ộ, kể cả V ăn phòng đại diện tại Thành ph ố Hồ Chí Minh (Ministry Office, including Representative 
Office in Ho Chi Minh city)
Ủy ban Ch ứng khoán Nhà n ước (State Securities Commission)  
Vụ I (V ụ Tài chính, Qu ốc phòng, An ninh đặc biêt) (Department of Finance for National Defense and Security)  
Tổng cục dự trữ nhà n ước (General Department of State Reserves)  
7. Bộ Xây d ựng (Ministry of Construction)  
Vụ Hợp tác qu ốc tế (International Cooperation Department)  
Vụ Khoa h ọc công ngh ệ và môi tr ường (Department of Science, Technology and Environment)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Quy ho ạch – ki ến trúc (Department of Architecture and Construction Planning)  
Thanh tra B ộ (Ministry Inspector)  
Vụ Kinh t ế xây d ựng (Department of Construction Economics)  
Cục Phát tri ển đô thị (Urban Development Agency)  
Vụ Vật liệu xây d ựng (Department of Building Materials)  
Vụ Kế hoạch tài chính (Department of Planning and Finance)  
Cục Qu ản lý ho ạt động xây d ựng (Agency of Construction Activity Management)  
Cục Hạ tầng k ỹ thuật (Agency of Technical – Infrastructure)  
Cục Giám định nhà n ước về chất lượng công trình xây d ựng (State Agency of Construction Quality Inspection)  
Cục Qu ản lý nhà và th ị trường B ất động sản (Management Agency for Housing and Real-estate Market)  
Vụ Quản lý doanh nghi ệp (Enterprises Management Department)  
Văn phòng B ộ (Ministry Office)  
Cục công tác phía Nam (South Agency)EN  L 186/1266 Official Journal of the European Union 12.6.2020
 
8. Bộ Thông tin và Truy ền thông (Ministry of Information and Communications)  
Vụ Bưu chính (Department of Posts)  
Vụ Công ngh ệ thông tin (Department of Information Technology)  
Vụ Khoa h ọc và Công ngh ệ (Department of Science and Technology)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Kế hoạch - Tài chính (Department of Planning and Finance)  
Thanh tra B ộ (Ministry Inspectorate)  
Văn phòng B ộ, kể cả V ăn phòng đại diện tại Đà Nẵng (Ministry Office, including Representative Office in Da Nang 
city)  
Cục Tần số vô tuy ến điện (Agency of Radio Frequency Management)  
Cục Viễn thông (Agency of Telecommunications)  
Cục Tin h ọc hóa (Computerization Agency)  
Cục Báo chí (Agency of Press)  
Cục Xu ất bản, In và Phát hành (Agency of Publication, Print and Release)  
Cục Phát thanh, truy ền hình và thông tin điện tử (Agency of Broadcasting and Electronic Information)  
Cục Công tác phía Nam (South Agency)  
Vụ Quản lý doanh nghi ệp (Enterprises Management Department)  
Vụ Thi đua khen th ưởng (Department of Emulation and Reward)  
Vụ Thông tin c ơ sở (Department of Fundamental Information)  
9. Bảo hiểm Xã h ội Việt Nam (Viet Nam Social Security)  
Văn phòng, bao g ồm VP ĐD tại TP. H ồ Chí Minh (Administration Office, including Representative Office in Ho Chi 
Minh City)  
Ban Th ực hiện chính sách B ảo hiểm xã h ội (Department of Implementation of Social Security Policies)  
Ban Th ực hiện chính sách B ảo hiểm y t ế (Department of Implementation of Health Insurance Policies)  
Ban S ổ, Thẻ (Department of Issuance of Books and Cards)  
Ban Tuyên truy ền (Department of Propaganda)  
Ban H ợp tác qu ốc tế (Department of International Cooperation)EN  12.6.2020 Official Journal of the European Union L 186/1267
 
Ban Thi đua – Khen th ưởng (Department of Emulation and Reward)  
Ban Pháp ch ế (Department of Legislation)  
Ban T ổ chức cán b ộ (Department of Personnel and Organisation)  
Ban Thu (Department of Money Collection)  
Ban Tài chính – K ế toán (Department of Finance and Accounting)  
Ban K ế hoạch và Đầu tư (Department of Planning and Investment)  
Ban D ược và V ật tư y tế (Department of Pharmaceutics)  
Ban Đầu tư quỹ (Department of Fund Investment and Management)  
Ban Ki ểm tra (Department of Inspection)  
Ban Ki ểm toán n ội bộ (Department of Internal Audit)  
10. Thanh tra Chính ph ủ (Government Inspectorate)  
Vụ Tổ chức Cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Hợp tác Qu ốc tế (Department of International Cooperation)  
Vụ thanh tra kh ối kinh t ế ngành (V ụ I) (Department of sector-based Economic Inspection (Department I))  
Vụ thanh tra kh ối nội chính và kinh t ế tổng h ợp (Vụ II) (Department of Internal Affairs and General Economic 
Inspection (Department II))  
Vụ thanh tra kh ối v ăn hóa xã h ội (Vụ III) (Department of Socio-Cultural Inspection (Department III))  
Cục giải quy ết khi ếu nại tố cáo và thanh tra khu v ực 1 (C ục I) (Agency for Settlement of Complaints-Denunciations 
and Inspection for region 1 (Agency I))  
Cục giải quy ết khiếu nại tố cáo và thanh tra khu v ực 2 (C ục II) (Agency for Settlement of Complaints-Denunciations 
and Inspection for region 2 (Agency II)  
Cục giải quy ết khiếu nại tố cáo và thanh tra khu v ực 3 (C ục III) (Agency for Settlement of Complaints-Denunciations 
and Inspection for region 3 (Agency III))  
Cục chống tham nh ũng (C ục IV) (Anti -corruption Agency (Agency IV))  
Văn phòng, k ể cả V ăn phòng đại diện tại Thành ph ố Hồ Chí Minh (Ministry Office, including Representative Offices 
in Ho Chi Minh City)  
Vụ tiếp dân và x ử lý đơn th ư (Department of Citizen Reception and Complaint and Denunciation Handling)  
Vụ giám sát, th ẩm định và x ử lý sau thanh tra (Department of Post-Inspection Supervision, Evaluation and Handling)  
Vụ Kế hoạch, Tài chính và T ổng h ợp (Department of Planning, Finance and Genera Affairs)EN  L 186/1268 Official Journal of the European Union 12.6.2020
 
11. B ộ Công Th ươ ng (Ministry of Industry and Trade)  
Vụ Kế hoạch (Planning Department)  
Vụ Tổ chức cán b ộ (Organisation and Personnel Department)  
Vụ Pháp ch ế (Legal Affairs Department)  
Vụ Hợp tác qu ốc tế (International Cooperation Department)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Khoa h ọc và Công ngh ệ (Science and Technology Department)  
Vụ Công nghi ệp nặng (Heavy Industry Department)  
Tổng cục n ăng lượng (Directorate of Energy)  
Vụ Công nghi ệp nh ẹ (Light Industry Department)  
Cục Xu ất nhập kh ẩu (Export-Import Department)  
Vụ Thị trường trong n ước (Domestic Market Department)  
Vụ Thươ ng m ại biên gi ới và mi ền núi (Mountainous and Frontier Trade Department)  
Vụ Thị trường châu Á - Thái Bình D ươ ng (Asia-Pacific Market Department (Zone I Department))  
Vụ Thị trường châu Âu (Europe Market Department (Zone II Department))  
Vụ Thị trường châu M ỹ (America Market Department (Zone III Department))  
Vụ Thị trường châu Phi, Tây Á, Nam Á (Africa, Western and South Asia Markets Department (Zone IV Department))  
Vụ Chính sách th ươ ng m ại đa biên (Multilateral Trade Policy Department)  
Vụ Thi đua - Khen th ưởng (Remuneration and Rewards Department)  
Vụ Tài chính (Finance Department)  
Cục Điều tiết điện lực (Electricity Regulatory Agency)  
Cục Qu ản lý c ạnh tranh (Competition Agency)  
Cục Qu ản lý th ị trường (Market Surveillance Agency)  
Cục Xúc ti ến th ươ ng m ại (Trade Promotion Agency)  
Cục Công nghi ệp địa ph ươ ng (Agency for Industrial Promotion)  
Cục Kỹ thuật an toàn và Môi tr ường công nghi ệp (Industrial Safety Techniques and Environment Agency)  
Cục Th ươ ng m ại điện tử và Công ngh ệ thông tin (Viet Nam E-Commerce and Information Technology Agency)  
Cục Hóa ch ất (Chemicals Agency)  
Cục Công tác phía nam (South Agency)  
Vụ Phát tri ển ngu ồn nhân l ực (Human Resource Development Department)  
Văn phòng B ộ, kể cả V ăn phòng đại diện tại Đà Nẵng (Ministry Office, including Representative Offices in DaNang 
city)EN  12.6.2020 Official Journal of the European Union L 186/1269
 
12. B ộ Y tế (Ministry of Health)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Bảo hiểm y t ế (Department of Health Insurance)  
Vụ Sức khỏe Bà m ẹ – Tr ẻ em (Department of Children - Mother Health)  
Cục Qu ản lý Y D ược cổ truy ền (Agency of Administration of Traditional Medicine)  
Vụ Trang thi ết bị và Công trình y t ế (Department of Health Equipment and Works)  
Vụ Kế hoạch – Tài chính (Department of Planning and Finance)  
Văn phòng B ộ, kể cả V ăn phòng đại diện tại Thành ph ố Hồ Chí Minh (Ministry's Office, including Representative 
Offices in Ho Chi Minh City)  
Cục Y t ế dự phòng (Department of Preventive Medicine)  
Cục Phòng, ch ống HIV/AIDS (HIV/AIDS Prevention Agency)  
Cục Qu ản lý khám, ch ữa bệnh (Agency of Health Examination and Treatment)  
Cục An toàn th ực phẩm (Agency of Food Safety)  
Tổng cục Dân s ố – K ế hoạch hóa gia đình (Directorate of Population Family Planning)  
Vụ truy ền thông và Thi đua-Khen th ưởng (Department of Communicatio and Emulation)  
Cục Qu ản lý d ược (Drug Administration of Viet Nam)  
Cục Công ngh ệ thông tin (Agency of Information Technology)  
Cục Qu ản lý môi tr ường Y t ế (Agency of Administration of Environmental Health)  
Cục Khoa h ọc công ngh ệ & Đào tạo (Agency of Science, Technology & Training)  
13. B ộ Tài nguyên và Môi tr ường (Ministry of Natural Resources and Environment)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tài chính (Department of Finance)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Thi đua khen th ưởng và tuyên truy ền (Department of Emulation, Commendation and Propaganda)  
Thanh tra B ộ (Ministry Inspectorate)EN  L 186/1270 Official Journal of the European Union 12.6.2020
 
Vụ Kế hoạch (Department of Planning)  
Vụ Khoa h ọc và Công ngh ệ (Department of Science and Technology)  
Tổng cục Qu ản lý đất đai (Directorate of Land Administration)  
Cục Tài Qu ản lý tài nguyên n ước (Agency of Water Resources Management)  
Cục Khí t ượng th ủy v ăn và Bi ến đổi khí h ậu (Agency of Meteorology, Hydrography and Climate Changes)  
Cục Đo đạc và B ản đồ Việt Nam (Agency of Survey and Mapping)  
Văn phòng B ộ, bao g ồm cả V ăn phòng đại diện tại Thành ph ố Hồ Chí Minh (Ministry Office, including Represen ­
tative Office in Ho Chi Minh City)  
Tổng cục Môi tr ường (Directorate of Environment)  
Cục Công ngh ệ và Thông tin (Agency of Technology and Information)  
Tổng cục Địa chất và Khoáng s ản (Directorate of Geology and Minerals of Viet Nam)  
14. B ộ Giáo d ục và Đào tạo (Ministry of Training and Education)  
Thanh tra B ộ (Ministry Inspectorate)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Giáo d ục Mầm non (Department of Pre-school Education)  
Vụ Giáo d ục Tiểu học (Department of Primary Education)  
Vụ Giáo d ục Trung h ọc (Department of Secondary Education)  
Vụ Giáo d ục Chuyên nghi ệp (Department of Professional Education)  
Vụ Giáo d ục Đại học (Department of Higher Education)  
Vụ Giáo d ục Dân t ộc (Department of Ethnic Minorities Education)  
Vụ Giáo d ục Th ường xuyên (Department of Continuing Education)  
Vụ Công tác h ọc sinh, sinh viên (Department of Student Affairs)  
Vụ Khoa h ọc - Công ngh ệ và Môi tr ường (Department of Science, Technology and Environment)  
Vụ Hợp tác Qu ốc tế (Department of International Cooperation)  
Vụ Kế hoạch - Tài chính (Department of Planning and Finance)  
Cơ quan đại diện của Bộ tại Thành ph ố Hồ Chí Minh (Ministry's Representative Office in Ho Chi Minh City)  
Cục Kh ảo thí và Ki ểm định ch ất lượng giáo d ục (Agency of Testing and Education Administrators)  
Cục Nhà giáo và Cán b ộ quản lý giáo d ục (Agency of Teachers and Education Administrators)  
Cục Công ngh ệ thông tin (Agency of Information Technology)  
Cục Cơ sở vật chất và Thi ết bị trường h ọc, đồ chơi trẻ em (Agency of Education Facilities and Children's Toys)EN  12.6.2020 Official Journal of the European Union L 186/1271
 
Cục Đào tạo với nước ngoài (International Education Agency)  
Văn phòng B ộ (Ministry Office)  
Vụ Giáo d ục Qu ốc phòng (Department of National Defense)  
15. B ộ Nội vụ (Ministry of Home Affairs)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Tổ chức - Biên ch ế (Organisation and Personnel Administration)  
Vụ Tiền lươ ng (Salary Department)  
Vụ Công ch ức - Viên ch ức (Department of State Employees and Servants)  
Vụ Chính quy ền địa ph ươ ng (Local Administration Department)  
Vụ Hợp tác qu ốc tế (International Cooperation Department)  
Vụ Tổ chức phi chính ph ủ (Department of Non-Government Organisation)  
Vụ Cải cách hành chính (Administrative Reform Department)  
Vụ Đào tạo, Bồi dưỡng cán b ộ công ch ức (Department of Training and Fostering of State Officials)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tổng h ợp (General Department)  
Thanh tra B ộ (Ministry Inspectorate)  
Văn phòng B ộ, kể cả V ăn phòng đại diện tại Đà Nẵng và Thành ph ố Hồ Chí Minh (Ministry Office, including 
Representative Offices in Da Nang and Ho Chi Minh City)  
Cục V ăn th ư và L ưu trữ nhà n ước (State Records Management and Archives Agency)  
Ban Tôn giáo Chính ph ủ (Government Committee for Religious Affairs)  
Ban Thi đua - Khen th ưởng Trung ươ ng (Central Committee of Emulation and Commendation)  
Vụ Kế hoạch - Tài chính (Department of Planning – Finance)  
Vụ Công tác thanh niên (Department of Youth Affairs)  
16. B ộ Ngo ại giao (Ministry of Foreign Affairs)  
Vụ ASEAN (ASEAN Department)  
Vụ Đông Nam Á - Nam Á - Nam Thái Bình D ươ ng (South East Asia-South Asia-South Pacific Department)  
Vụ Đông B ắc Á (North East Asia Department)EN  L 186/1272 Official Journal of the European Union 12.6.2020
 
Vụ Châu Âu (Europe Department)  
Vụ Châu M ỹ (America Department)  
Vụ Tây Á - Châu Phi (West Asia - Africa Department)  
Vụ Chính sách Đối ngo ại (Policy Planning Department)  
Vụ Các T ổ chức Qu ốc tế (International Organisations Department)  
Vụ Luật pháp và Điềuước Qu ốc tế (Law and International Treaty Department)  
Vụ Hợp tác Kinh t ế Đa ph ươ ng (Department of Multilateral Economic Cooperation)  
Vụ Tổng h ợp Kinh t ế (Economic Department)  
Vụ V ăn hóa Đối ngo ại và UNESCO (External Culture and UNESCO Department)  
Vụ Thông tin Báo chí (Press and Information Department)  
Vụ Tổ chức Cán b ộ (Personnel and Organisation Department)  
Thanh tra B ộ (Ministry Inspectorate)  
Văn phòng B ộ (Ministry Office)  
Cục Lãnh s ự (Consular Agency)  
Cục Lễ tân Nhà n ước (State Protocol Agency)  
Cục Qu ản trị Tài v ụ (Administrative and Financial Agency)
Ủy ban Nhà n ước về người Việt Nam ở nước ngoài (State Commission on Overseas Vietnamese)  
Sở Ngo ại vụ thành ph ố Hồ Chí Minh (Ho Chi Minh City's Department of External Relations)  
Vụ Thi đua – khen th ưởng và Truy ền th ống ngo ại giao (Department of Emulation, Rewards and Diplomatic 
Tradition)  
17.Ủy ban Dân t ộc (Committee on Ethnic Minority Affairs)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra (Inspectorate)  
Vụ Chính sách dân t ộc (Department of Policies on Ethnic Minority)  
Vụ Địa ph ươ ng I (Department of Locality No.I)  
Vụ Địa ph ươ ng II (Department of Locality No.II)  
Vụ Địa ph ươ ng III (Department of Locality No.III)  
Vụ Tuyên truy ền (Department of Propaganda)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Tổng h ợp (Department of General Affairs)EN  12.6.2020 Official Journal of the European Union L 186/1273
 
Vụ Kế hoạch - Tài chính (Department of Planning and Finance)  
Văn phòng (Ministry Office)  
Vụ dân t ộc thi ểu số (Department of Ethnic Minorities)  
18. B ộ Nông nghi ệp và Phát tri ển nông thôn (Ministry of Agriculture and Rural Development)  
Vụ Hợp tác qu ốc tế (International Cooperation Department)  
Vụ Khoa h ọc, Công ngh ệ và Môi tr ường (Department of Sciences, Technology and Environment)  
Vụ Kế hoạch (Department of Planning)  
Vụ Tài chính (Department of Finance)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Pháp ch ế (Department of Legislation)  
Thanh tra B ộ (Ministry Inspectorate)  
Cục Ch ăn nuôi (Agency of Livestock)  
Cục Trồng tr ọt (Agency of Crop Production)  
Cục Chế biến, nông lâm th ủy sản và ngh ề muối (Agency of Processing for Agro-Forestry- Fisheries Products and Salt 
Production)  
Văn phòng B ộ (Ministry Office)  
Cục Bảo vệ thực vật (Agency of Plant Protection)  
Tổng cục Th ủy lợi (Water Resources Directorate)  
Tổng cục Lâm nghi ệp (Directorate of Forest)  
Tổng cục Th ủy sản (Directorate of Fisheries)  
Cục Thú y (Agency of Animal Health)  
Cục Qu ản lý xây d ựng công trình (Agency of Construction Management)  
Cục Kinh t ế hợp tác và Phát tri ển nông thôn (Agency of Cooperatives and Rural Development)  
Cục Qu ản lý ch ất lượng nông lâm s ản và th ủy sản (National Agro-Forestry-Fisheries Quality Assurance Agency)  
Vụ Quản lý doanh nghi ệp (Department of Enterprise Management)  
19. B ộ Giao thông V ận tải (Ministry of Transportation)  
Vụ Pháp ch ế (Department of Legislation)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Vận tải (Department of Transportation)EN  L 186/1274 Official Journal of the European Union 12.6.2020
 
Vụ Môi tr ường (Department of Environment)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ An toàn giao thông (Department of Traffic Safety)  
Vụ Kết cấu hạ tầng giao thông (Department of Transport Infrastructure)  
Vụ Khoa h ọc - Công ngh ệ (Department of Science and Technology)  
Vụ Tài chính (Department of Finance)  
Vụ Kế hoạch - Đầu tư (Department of Planning and Investment)  
Vụ quản lý doanh nghi ệp (Department of Enterprises Management)  
Thanh tra B ộ (Ministry Inspectorate)  
Văn phòng B ộ (Ministry Office)  
Cục Qu ản lý xây d ựng và Ch ất lượng công trình giao thông (Transport Engineering Construction and Quality 
Management Agency)  
Cục Đă ng ki ểm Vi ệt Nam (Viet Nam Register Agency)  
Cục Đường th ủy nội địa Việt Nam (Viet Nam Inland Waterways Agency)  
Cục Hảng h ải Việt Nam (Viet Nam Maritime Agency)  
Cục Đường sắt Việt Nam (Viet Nam Railway Agency)  
Cục Hàng không Vi ệt Nam (Civil Aviation)  
Tổng cục Đường b ộ Việt Nam (Directorate for Roads of Viet Nam)  
Cục Y t ế Giao thông v ận tải (Transport Health Service Administration)  
20. B ộ Quốc phòng (Ministry of National Defence)  
Cục Kinh t ế (Department of Economics)  
Cục Cứu hộ - Cứu nạn (Rescue Department)  
Notes to Section A (Central Government Entities):  
1. Chapter 9 (Government Procurement) applies only to the procurement made by the above-mentioned entities 
subordinate to the relevant ministries which are listed in Section A and their administrative subordinate agencies at 
central level.  
2. Viet Nam Social Security: For greater certainty, Chapter 9 (Government Procurement) does not cover any procurement 
of investment management, investment advisory, or master custody and safekeeping services for the purposes of 
managing and investing the assets of superannuation funds of Viet Nam Social Security.  
3. Ministry of Labour, Invalids and Social Affairs: Chapter 9 (Government Procurement) does not apply to any 
procurement of goods and services involving martyrs' cemetery.EN  12.6.2020 Official Journal of the European Union L 186/1275
 
4. Ministry of Agriculture and Rural Development: Chapter 9 (Government Procurement) does not apply to procurement 
of any goods for breeding and seeds purposes.  
5. Ministry of National Defense:  
Chapter 9 (Government Procurement) only covers:  
(a) the goods described below:  
— Tyres used on light trucks (Maximum payload capacity from 410 kg to 3 050 kg, external diameter from 
475 mm to 972 mm), on specialty motor cars (Maximum payload capacity from 2 937 kg to 61 500 kg, 
external diameter from 1 220 mm to 3 045 mm), on heavy trucks (Maximum payload capacity from 4 770 kg 
to 5 525 kg, external diameter from 1 020 mm to 1 230 mm);  
— Inner tubes used on motor cars (Sectional diameter from 104 mm to 236 mm, inside diameter from 305 mm 
to 605 mm), on bicycles (as stipulated in TC 03-2002/CA), on motorcycles (as stipulated in TCVN 5721-1, 
JIS6367, DOT, SN1);  
— Leather products used on motor cars;  
— Elastic belts of all kinds (80 mm wide and 500 m long);  
— Cast-iron pipes and accessories (Gray cast iron, ductile cast iron: Common kinds with diameter from 
100-800 mm suitble to ISO 2531:1998 national standard);  
— Antenna pillars (Stay cables of a triangle cross-section of 330 with a height of 21-45 m; stay cables of a 
triangle cross-section of 660 with a height of 36-66 m; stay cables of a triangle cross-section of 800 with a 
height of 60-100 m; stay cables of a circle cross-section with a height of 15 m; mobile cable ties - of a height 
of 10 m) and all kinds of metallic scaffolds, support pillars and shuttering (Of common kind);  
— Spiral screws;  
— Chimneys;  
— Equipment for production of baked bricks of all kinds (Of an output of up to 20 million bricks/year);  
— Equipment for production of pure ice (Parameters of big machines: ice cube size of 48 × 80 mm, an output of 
9-10 tonnes/24h, 400 kg/batch, power consumption level of 0,085 kWh/kg of ice, the compressor's output of 
50 HP);  
— Sterilising autoclaves (Of types of 20, 52 and 75 litres);  
— Industrial water filters (Of an output of 6 tonnes/h, electric capacity of 25 kW);  
— Winches, operated by electric motor (Of a lifting capacity of up to 50 tonnes);  
— Dot matrix printers;  
— Washing machines of all kinds (Including kinds with automatic dryers);  
— Cash registers;EN  L 186/1276 Official Journal of the European Union 12.6.2020
 
— Showers (Used for baffle separator in kitchen: Q030JGEV, Q030JGV, Q030JGEVQ01);  
— Tube plate acid lead battery (Special-used for forklift trucks operated by electricity: capacity of between 
2V-100 Ah and 2V-1000 Ah; Special-used for trams in golf yards, railway stations, ports; capacity of 
6V-225Ah, 8V-195Ah; 12V-130Ah);  
— Headlights for car, Headlights for 1- ton – capacity - under – truck, Wipers for automobile;  
— Horn for automobile;  
— Post office boxes;  
— Webcams;  
— Two-wheels bicycles and other pedal-powered cycles (Including three-wheel cargo pedicabs);  
— Exhaust pipes of motorcycles, Grip handle at back of motorcycles, Before and back dampings for motorcycles;  
— One-phase and three-phase electric meters (U of up to 380V, I of up to 100A), One-phase and three-phase 
electronic meters, Single-phase electronic meters (Degree of accuracy 1.0: normalised voltage (Un): 220 VAC, 
rated current (Ib): 5A, 10A, 20A, 30A, 50A: maximum current (Imax): 20A, 40A, 60A, 80A, 100A, starting 
current (Ist) < 0,4 % Ib; working frequency: 50Hz; meter constant: 1 600 impulse/kWh);  
— Composite protection boxes of electricity meters;  
— Composite boxes of electricity meters;  
— Testing apparatus for meter (12 – position single phase; 40 – position single phase);  
— Alarm-clocks;  
— Wall clocks (Electrically operated);  
— Warning signs made of fluorescent reflection aluminium (For autos, motors, traffic signs);  
— Rubber sticks, Electric sticks of all kinds, Pepper spray (type of 500 ml, 2 000 ml);  
— Cane or beet sugar and sucrose (chemically pure, in solid form), Raw sugar not containing added flavoring or 
coloring matter and Others;  
— Vinegar;  
— Table Salt;  
— Lime;  
— Pure copper ore (18-20 % Cu);  
— Monosodium glutamate;  
— Printing inks of all kinds (used to print identification);  
— Newsprint, in rolls or sheets (Of a standard weight of 42-55 g/m  2 ); 
— Uncoated paper and paperboard, of a kind used for printing, writing or photocopying, card-making, punch 
tape paper or waxed base for manufacture of technical paper (Of a standard weight of 40-120 g/m  2 . Excluding 
those under subheadings of: 4802.51.20, 4802.60.20, 4802.30.00, 4802.40.00, 4802.20.00);EN  12.6.2020 Official Journal of the European Union L 186/1277
 
— Paper shoe insoles (For lining shoes);  
— Three-ply, five-ply cartons;  
— Cotton and polyester shoelaces;  
— Inners of vacuum flasks;  
— Electrostatic-painted steel protection boxes of electric meter (For electric grid works);  
— Accessories of motorbike and bicycle;  
— Composite meter protection box (For electric grid works; type of 01 meter, single phase; type of 02 meters, 
single phase; type of 04 meters, single phase, type of 01 meter, 03 phases);  
— HDPE plastic water tubes (Type of ф 20-110 mm, with low heat-transfer coefficient, resisting sunlight, not be 
ionised under ultraviolet ray, resisting the low temperature of – 40 °C), PPR plastic water tubes (Type of ф 
20-90 mm, resisting high temperature and pressure, high durability, good bending resistance, not causing noise 
and vibration when water flow going pass);  
— Plastic doors, Plastic doors with steel core produced from shaped uPVC bar (Manufactured synchronously from 
components such as shaped door frame, glassy box, and washer. Having sound insulating, heat insulating 
property and resisting high pressure; energy saving);  
— Mirror glass (Of a thickness of between 1.5 - 18 mm);  
— Hot and cold showers (Type of 02 water-flows used for restroom), Cold bathroom showers (Type of 01 water- 
flow used for restroom), Hot and cold lavatory faucets (Type of 02 water-flows used for restroom), Cold 
faucets (Type of 01 water-flow used for restrooms), Cold tap to wash up dishes (Type of 02 water-flows used 
for kitchen room), Pond faucet (Type of 02 water-flows used for washing hands);  
— Electric lamp of all kinds (Filament lamps of common type; Compact lamps of 2U, 3U, capacity of 5-20W; 
FHF Fluorescents, capacity of 32W, FLD Fluorescents, capacity of 18W and 36W);  
— Paper-made packaging of software products;  
— Boxes and covers protecting objects carrying information;  
— Paper-made labels of electronic products; and  
(b) the services described in the United Nation Provisional Central Product Classification ( "CPC") as below:  
CPC Description  
61120 Maintenance and repair services of motor vehicles (except for services involving engine overhaul);  
612 Sale, maintenance and repair services of motorcyles and snowmobiles; sales of related parts and acces ­
sories (offer only the services involving maintenance and repair services of motor vehicles under CPC 
612);  
87401 Disinfecting and exterminating services;  
87504 Restoration, copying and retouching services of photography;  
87501 Portrait photography services; and  
51520 Water well drilling (except for installation and repair work of piping systems within buildings).EN  L 186/1278 Official Journal of the European Union 12.6.2020
 
S e c t i o n B  
S u b - c e n t r a l g o v e r n m e n t e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to the entities listed in this 
Section where the value of the procurement is estimated to equal or exceed the following thresholds:  
Goods and services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 3 000 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 2 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 1 500 000; and  
— from the 16th year after entry into force of this Agreement: SDR 1 000 000.  
Construction services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 40 000 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 25 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 20 000 000; and  
— from the 16th year after entry into force of this Agreement: SDR 15 000 000.  
List of Entities:  
1. Thành ph ố Hà N ội (Hanoi City)  
Văn phòng Ủy ban nhân dân thành ph ố (Ha Noi City People's Committee Office)  
Sở Thông tin và Truy ền thông (Department of Information and Communications)  
Sở Nội vụ (Department of Home Affairs)  
Sở Nông nghi ệp và Phát tri ển nông thôn (Department of Agriculture and Rural Development)  
Sở Công Th ươ ng (Department of Industry and Trade)  
Sở Kế hoạch và Đầu tư (Department of Planning and Investment)  
Sở Tài chính (Department of Finance)  
Sở Xây d ựng (Department of Construction)  
Sở Giao thông v ận tải (Department of Transport)  
Sở Khoa h ọc và Công ngh ệ (Department of Science and Technology)  
Sở Lao động, Th ươ ng binh và Xã h ội (Department of Labour, Invalids and Social Affairs)  
Sở Giáo d ục và Đào tạo (Department of Education and Training)  
Sở Y tế (Department of Health)  
Sở V ăn hóa Th ể thao và Du l ịch (Department of Culture, Sports and Tourism)EN  12.6.2020 Official Journal of the European Union L 186/1279
 
Sở Tư pháp (Department of Justice)  
Sở Ngo ại vụ (Department of Foreign Affairs)  
Sở Tài nguyên và Môi tr ường (Department of Natural Resources and Environment)  
Sở Quy ho ạch và Ki ến trúc (Deparment of Planning and Architecture)  
2. Thành ph ố Hồ Chí Minh (Ho Chi Minh City)  
Văn phòng ủy ban nhân dân thành ph ố (Ho Chi Minh City People's Committee Office)  
Sở Thông tin và Truy ền thông (Department of Information and Communications)  
Sở Nội vụ (Department of Home Affairs)  
Sở Nông nghi ệp và Phát tri ển nông thôn (Department of Agriculture and Rural Development)  
Sở Công Th ươ ng (Department of Industry and Trade)  
Sở Kế hoạch và Đầu tư (Department of Planning and Investment)  
Sở Tài chính (Department of Finance)  
Sở Xây d ựng (Department of Construction)  
Sở Giao thông v ận tải (Department of Transport)  
Sở Khoa h ọc và Công ngh ệ (Department of Science and Technology)  
Sở Lao động, Th ươ ng binh và Xã h ội (Department of Labour, Invalids and Social Affairs)  
Sở Giáo d ục và Đào tạo (Department of Education and Training)  
Sở Y tế (Department of Health)  
Sở V ăn hóa Th ể thao và Du l ịch (Department of Culture, Sports and Tourism)  
Sở Tư pháp (Department of Justice)  
Sở Tài nguyên và Môi tr ường (Department of Natural Resources and Environment)  
Sở Quy ho ạch và Ki ến trúc (Deparment of Planning and Architecture)  
Notes to Section B (Sub-Central Government Entities):  
1. Chapter 9 (Government Procurement) applies only to procurement made by the administrative entities subordinate to 
the relevant procuring entities which are listed in Section B and their administrative subordinate agencies.  
2. Chapter 9 (Government Procurement) does not apply to procurement of site formation, clearance work service and 
infrastructure maintainance and repair service.  
3. Departments of Labour, Invalids and Social Affairs: Chapter 9 (Government Procurement) does not apply to any 
procurement of goods and services involving martyrs' cemetery.  
S e c t i o n C  
O t h e r c o v e r e d e n t i t i e s  
Unless otherwise specified in this Annex, Chapter 9 (Government Procurement) applies to the entities listed in this 
Section where the value of the procurement is estimated to equal or exceed the following thresholds:EN  L 186/1280 Official Journal of the European Union 12.6.2020
 
Goods and services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 3 000 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 2 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 1 500 000; and  
— from the 16th year after entry into force of this Agreement: SDR 1 000 000.  
Construction services:  
— from the date of entry into force of this Agreement to the end of the fifth year after entry into force of this 
Agreement: SDR 40 000 000;  
— from the sixth year to the end of the 10th year after entry into force of this Agreement: SDR 25 000 000;  
— from the 11th year to the end of the 15th year after entry into force of this Agreement: SDR 20 000 000; and  
— from the 16th year after entry into force of this Agreement: SDR 15 000 000.  
List of Entities:  
1. Thông t ấn xã Vi ệt Nam (Viet Nam News Agency)  
Ban T ổ chức cán b ộ (Personnel and Organisation Board)  
Ban Ki ểm tra (Board of Inspection)  
Ban Th ư ký biên t ập (Editor Board)  
Ban K ế hoạch – Tài chính (Board of Planning and Finance)  
Ban Biên t ập tin đối ngo ại (Board of News for Foreign Service)  
Ban Biên t ập tin trong n ước (Board of Domestic News)  
Ban Biên t ập tin kinh t ế (Board of Economic News)  
Ban Biên t ập tin th ế giới (Board of World News)  
Trung tâm thông tin t ư liệu (Database-Documentation Center)  
Trung tâm tin h ọc (Informatics Centre)  
Trung tâm B ồi dưỡng nghi ệp vụ Thông t ấn (Viet Nam News Agency Professional Training Centre)  
Cơ quan Thông t ấn xã Vi ệt Nam khu v ực phía Nam (Representative Office in the South of Viet Nam)  
Cơ quan Thông t ấn xã Vi ệt Nam khu v ực Mi ền Trung – Tây Nguyên (Representative Office in the Centre-Tay 
Nguyen)  
Ban Biên t ậpảnh (Pictorial Editorial Board)  
Văn phòng Thông t ấn xã (The administrative Affair Office)  
Ban Biên t ập - S ản xu ấtảnh báo chí (Press Photo Production and Editorial Board)  
Trung tâm phát tri ển truy ền thông thông t ấn (News Agency Communication Development Centre)EN  12.6.2020 Official Journal of the European Union L 186/1281
 
Trung tâm h ợp tác qu ốc tế thông t ấn (Viet Nam News Agency International Cooperation Centre)  
Trung tâm truy ền hình thông t ấn (Viet Nam News Agency Audio-Video Centre)  
Trung tâm k ỹ thuật thông t ấn (Viet Nam News Agency Technical Centre)  
2. H ọc viện Chính tr ị quốc gia H ồ Chí Minh (Ho Chi Minh National Academy of Politics)  
Vụ Tổ chức cán b ộ (Department of Personnel and Organisation)  
Vụ Quản lý khoa h ọc (Department of Scientific Management)  
Ban Thanh tra (Board of Inspection)  
Vụ Hợp tác qu ốc tế (Department of International Cooperation)  
Vụ Quản lý đào tạo (Department of Training Management)  
Vụ các tr ường chính tr ị (Department of Provincial Political Schools)  
Viện Quan h ệ quốc tế (Institute of International Relations)  
Viện Nhà n ước và Pháp lu ật (Institute of State and Law)  
Viện Tri ết học (Institute of Philosophy)  
Viện Chính tr ị học (Institute of Political Sciences)  
Viện V ăn hóa và Phát tri ển (Institute of Culture and Development)  
Viện Nghiên c ứu quy ền con ng ười (Institute of Human Right Studies)  
Viện Kinh t ế (Institute of Economics)  
Tạp chí Lý lu ận chính tr ị (Journal of Political Theory)  
Viện Lịch sử Đảng (Institute of the CPV History)  
Viện Hồ Chí Minh và các Lãnh t ụ của Đảng (Institute of Ho Chi Minh and the CPV's Leaders' Studies)  
Viện Ch ủ ngh ĩa xã h ội khoa h ọc (Institute of Scientific Socialism)  
Viện Xã h ội học (Institute of Sociology)  
Vụ Kế hoạch – Tài chính (Department of Planning and Finance)  
Văn phòng H ọc viện (Office of the Academy)  
3. Vi ện Hàn lâm Khoa h ọc xã h ội Việt Nam (Viet Nam Academy of Social Sciences)  
Nhà xu ất bản Khoa h ọc xã h ội (Social Sciences Publishing House)  
Viện Nghiên c ứuẤn Độ và Tây Nam Á (Institute of Indian and Southwest Asian Studies)  
Trung tâm Phân tích và D ự báo (Centre for Analysis and Forecast)  
Tạp chí Khoa h ọc xã h ội Việt Nam (Viet Nam Social Sciences Review)EN  L 186/1282 Official Journal of the European Union 12.6.2020
 
Viện Nghiên c ứu con ng ười (Institute of Human Studies)  
Viện Nghiên c ứu Tôn giáo (Institute for Religious Studies)  
Viện Nghiên c ứu Đông B ắc Á (Viet Nam Institute for Northeast Asian Studies)  
Viện Nghiên c ứu Châu M ỹ (Viet Nam Institute of American Studies)  
Bảo tàng Dân t ộc học Việt Nam (Viet Nam Museum of Ethnology)  
Viện Nghiên c ứu Châu Phi và Trung Đông (Institute of African and Middle East Studies)  
Viện Nghiên c ứu Trung Qu ốc (Viet Nam Institute of Chinese Studies)  
Trung tâm Ứ ng d ụng Công ngh ệ thông tin (Center for Information Technology)  
Viện Nghiên c ứu V ăn hóa (Institute of Cultural Studies)  
Viện Sử học (Institute of History)  
Viện Nhà n ước và Pháp lu ật (Institute of State and Law)  
Viện Dân t ộc học (Institute of Anthropology)  
Viện Nghiên c ứu Đông Nam Á (Institute for Southeast Asian Studies)  
Viện Tri ết học (Institute of Philosophy)  
Viện Xã h ội học (Institute of Sociology)  
Viện Nghiên c ứu Châu Âu (Institute for European Studies)  
Viện Tâm lý h ọc (Institute of Psychology)  
Viện V ăn học (Viet Nam Institute of Literature)  
Viện Kinh t ế Việt Nam (Viet Nam Institute of Economics)  
Viện Từ điển học và Bách khoa th ư Việt Nam (Viet Nam Institute of Lexicography and Encyclopedia (VIOLE))  
Viện Kinh t ế và Chính tr ị thế giới (Institute of World Economics and Politics)  
Viện Nghiên c ứu Hán – Nôm (Institute of Han - Nom Studies)  
Học viện Khoa h ọc xã h ội (Graduate Academy of Social Sciences)  
Viện Kh ảo cổ học (Institute of Archaeology)  
Viện Thông tin Khoa h ọc xã h ội (Institute of Social Sciences Information)  
Ban T ổ chức cán b ộ (Department of Personnel and Organisation)  
Ban K ế hoạch – Tài chính (Department of Finance and Plan)  
Ban Qu ản lý Khoa h ọc (Department of Science Management)  
Ban H ợp tác qu ốc tế (Department of International Cooperation)EN  12.6.2020 Official Journal of the European Union L 186/1283
 
Văn phòng (Head Office)  
Viện Gia đình và Gi ới (Institute for Family and Gender studies)  
Viện Ngôn ng ữ học (Institute of Linguistics)  
Trung tâm nghiên c ứu Kinh thành (The Center for Imperial City Research)  
Ban Thi đua và khen th ưởng (Emulation and Reward Department)  
Viện địa lý nhân v ăn (Institute of human Geography)  
Trung tâm nghiên c ứu Chính sách phát tri ển bền vững (The Centre for Sustainable Development Policy Studies)  
Trung tâm nghiên c ứu và t ư vấn về phát tri ển (The Centre for Development consultancy and Studies)  
4. Vi ện Hàn lâm Khoa h ọc và Công ngh ệ Việt Nam (Viet Nam Academy of Science and Technology)  
Viện Toán h ọc (Institute of Mathematics)  
Nhà xu ất bản Khoa h ọc tự nhiên và Công ngh ệ (Publishing House for Science and Technology)  
Viện Vật lýỨ ng d ụng và Thi ết bị khoa h ọc (Institute of Applied Physics and Scientific Instruments)  
Viện Cơ học và Tin h ọcứng d ụng (Institute of Applied Informatics and Mechanics)  
Viện Công ngh ệ hóa h ọc (Institute of Chemical Technology)  
Viện Khoa h ọc vật liệuứng d ụng (Institute of Applied Materials Science)  
Viện Sinh h ọc nhi ệt đới (Institute of Tropical Biology)  
Viện Khoa h ọc n ăng lượng (Institute of Energy Science)  
Văn phòng, bao g ồm v ăn phòng đại diện tại Thành ph ố Hồ Chí Minh (Administration Office, including Represen ­
tative Offices in Ho Chi Minh City)  
Viện Công ngh ệ thông tin (Institute of Information Technology)  
Viện Cơ học (Institute of Mechanics)  
Viện Vật lý địa cầu (Institute of Geophysics)  
Viện Sinh thái và Tài nguyên sinh v ật (Institute of Ecology and Biological Resources)  
Viện Tài nguyên và Môi tr ường bi ển (Institute of Marine Environment and Resources)  
Viện Sinh h ọc Tây Nguyên (Tay Nguyen Institute of Biology)  
Viện Hải dươ ng h ọc (Institute of Oceanography)  
Viện Nghiên c ứu và Ứ ng dụng công ngh ệ Nha Trang (Nha Trang Institute of Technology Research and Application)  
Viện Vật lý (Institute of Physics)  
Viện Địa chất và Địa vật lý bi ển (Institute of Marine Geology and Geophysics)  
Viện Công ngh ệ môi tr ường (Institute of Environmental Technology)  
Viện Khoa h ọc vật liệu (Institute of Materials Science)  
Viện Hóa h ọc (Institute of Chemistry)  
Viện Hóa h ọc các h ợp chất thiên nhiên (Institute of Natural Products Chemistry)EN  L 186/1284 Official Journal of the European Union 12.6.2020
 
Viện Công ngh ệ sinh h ọc (Institute of Biotechnology)  
Viện Địa lý (Institute of Geography)  
Viện Địa chất (Institute of Geological Sciences)  
Viện Kỹ thuật nhi ệt đới (Institute of Tropical Technology)  
Viện Công ngh ệ vũ trụ (Space Technology Institute)  
Trung tâm tin h ọc và Tính toán (Center for Information Infrastructure Development)  
Viện Hóa sinh bi ển (Institute of Marine Biochemistry)  
Ban T ổ chức cán b ộ (Department of Personnel and Organisation)  
Ban K ế hoạch – Tài chính (Department of Finance and Plan)  
Ban H ợp tác qu ốc tế (International Cooperation Department)  
Ban Ki ểm tra (Department of Inspection)  
Ban Ứ ng d ụng và tri ển khai công ngh ệ (Department of Application and Development Technology)  
5. Bệnh vi ện Bạch Mai (Bach Mai Hospital)  
6. Bệnh vi ện Ch ợ Rẫy (Cho Ray Hospital)  
7. Bệnh vi ện Đa khoa Trung ươ ng Hu ế (Hue Central Hospital)  
8. Bệnh vi ện Đa khoa Trung ươ ng Thái Nguyên (Thai Nguyen National General Hospital)  
9. Bệnh vi ện Đa khoa Trung ươ ng C ần Th ơ (Can Tho National Hospital)  
10. B ệnh vi ện Đa khoa Trung ươ ng Qu ảng Nam (Quang Nam Central General Hospital)  
11. B ệnh vi ện Việt Nam - Th ụy Điển Uông Bí (Uong Bi Viet Nam – Sweden Hospital)  
12. B ệnh vi ện Hữu ngh ị Việt Nam - Cu Ba Đồng H ới (Viet Nam – Cuba Donghoi Friendship Hospital)  
13. B ệnh vi ện Hữu ngh ị Việt - Đức (Viet Duc Hospital)  
14. B ệnh vi ện E (E Hospital)  
15. B ệnh vi ện Hữu ngh ị (Friendship Hospital)  
16. B ệnh vi ện Th ống Nh ất (Thong Nhat Hospital/ Unified Hospital)  
17. B ệnh vi ện C Đà Nẵng (C Hospital)  
18. B ệnh vi ện K (K Hospital)  
19. B ệnh vi ện Nhi Trung ươ ng (Viet Nam National Hospital of Pediatrics)  
20. B ệnh vi ện Ph ụ - Sản Trung ươ ng (National Hospital of Obstetrics and Gynecology)  
21. B ệnh vi ện Mắt Trung ươ ng (The Viet Nam National Institute of Ophthalmology)  
22. B ệnh vi ện Tai - M ũi - H ọng Trung ươ ng (Hospital of Ear - Nose - Throat)EN  12.6.2020 Official Journal of the European Union L 186/1285
 
23. B ệnh vi ện Nội tiết Trung ươ ng (National Hospital of Endocrinology)  
24. B ệnh vi ện R ăng - Hàm - M ặt Trung ươ ng Hà N ội (National Hospital of Odonto - Stomatology)  
25. B ệnh vi ện R ăng - Hàm - M ặt Trung ươ ng thành ph ố Hồ Chí Minh (Ho Chi Minh Hospital of Odonto - Stomatology)  
26. B ệnh vi ện 71 Trung ươ ng (Central 71 Hospital)  
27. B ệnh vi ện 74 Trung ươ ng (Central 74 Hospital)  
28. B ệnh vi ện Ph ổi Trung ươ ng (National Hospital of Lung Diseases)  
29. B ệnh vi ện Tâm th ần Trung ươ ng 1 (National Psychiatric Hospital no.1)  
30. B ệnh vi ện Tâm th ần Trung ươ ng 2 (National Metal Hospital 2)  
31. B ệnh vi ện Phong - Da li ễu Trung ươ ng Quy Hòa (Quyhoa National Leprosy Dermatology Hospital)  
32. B ệnh vi ện Phong - Da li ễu Trung ươ ng Qu ỳnh L ập (Quynh Lap National Leprosy Dermatology Hospital)  
33. B ệnh vi ện Điều dưỡng - Ph ục hồi chức n ăng Trung ươ ng (Hospital of Nursing - Rehabilitation)  
34. B ệnh vi ện Bệnh Nhi ệt đới Trung ươ ng (National Hospital of Tropical Diseases)  
35. B ệnh vi ện Da li ễu Trung ươ ng (National Hospital of Dermatology and Venereology)  
36. B ệnh vi ện Lão khoa Trung ươ ng (Hospital of Geriatric)  
37. B ệnh vi ện Y h ọc cổ truy ền Trung ươ ng (National Hospital of Traditional Medicine)  
38. B ệnh vi ện Châm c ứu Trung ươ ng (National Hospital of Acupuncture)  
39. T ập đoàn Điện lực Việt Nam (Viet Nam Electricity)  
Tổng công ty điện lực miền Bắc (Northern Power Corporation)  
Tổng công ty điện lực miền Trung (Central Power Corporation)  
Tổng công ty điện lực miền Nam (Southern Power Corporation)  
Tổng công ty điện lực TP Hà N ội (Hanoi City Power Corporation)  
Tổng công ty điện lực TP H ồ Chí Minh (Ho Chi Minh City Power Corporation)  
Tổng công ty truy ền tải điện qu ốc gia (National Power Transmission Company)  
40. T ổng công ty Đường sắt Việt Nam (Viet Nam Railways)  
(a) T ổng công ty Đường sắt Việt Nam (Viet Nam Railways)  
Văn phòng Đường sắt Việt Nam (Office of Viet Nam Railways)  
Ban Ki ểm soát n ội bộ (Board of Control)  
Ban B ảo vệ - An ninh - Qu ốc phòng (Board of Security and National Defense)  
Ban Chu ẩn bị đầu tư các d ự án đường sắt (Board of Railways Project Investment)  
Ban V ận tải và đầu máy toa xe (Board of Transportation and Locomotives)  
Ban K ế hoạch kinh doanh (Board of Business Planning)EN  L 186/1286 Official Journal of the European Union 12.6.2020
 
Ban H ợp tác qu ốc tế và Khoa h ọc công ngh ệ (Board of International Cooperation and Science and Technology)  
Ban Qu ản lý đầu tư & Xây d ựng (Board of Construction and Investment Management)  
Ban Tài chính k ế toán (Board of Finance and Accounting)  
Ban T ổ chức cán b ộ - Lao động (Board of Organisation and Personnel)  
Ban Qu ản lý K ết cấu hạ tầng Đường sắt (Board of Railways Infrastructure Management)  
Văn phòng Đại diện Tổng công ty ĐSVN t ại Đà Nẵng (Representative Office in Da Nang)  
(b) Công ty V ận tải hành khách đường sắt Hà N ội (HaNoi Railway Passenger Transport Company)  
(c) Công ty V ận tải hành khách đường sắt Sài Gòn (SaiGon Railway Passenger Transport Company)  
(d) Công ty TNHH MTV QL ĐS Hà H ải (HaHai Railway Management One Member Limited Company)  
(e) Công ty TNHH MTV QL ĐS Hà Thái (HaThai Railway Management One Member Limited Company)  
(f) Công ty TNHH MTV QL ĐS Yên Lào (YenLao Railway Management One Member Limited Company)  
(g) Công ty TNHH MTV QL ĐS Hà L ạng (HaLang Railway Management One Member Limited Company)  
41. Đại học Qu ốc gia Hà N ội (Viet Nam National University - Hanoi)  
42. Đại học Qu ốc gia Thành ph ố Hồ Chí Minh (Viet Nam National University - Ho Chi Minh City)  
Notes to Section C (Other Covered Entities):  
1. For Viet Nam News Agency, Ho Chi Minh National Academy of Politics, Viet Nam Academy for Social Sciences, Viet 
Nam Academy for Science and Technology, Viet Nam Electricity and Viet Nam Railways, Chapter 9 (Government 
Procurement) applies only to the procurement made by the above-mentioned entities subordinate or subsidiary to the 
relevant procuring entities.  
2. Ho Chi Minh National Academy of Politics: Chapter 9 (Government Procurement) does not apply to procurement of 
restoration services of Ho Chi Minh National Academy of Politics.  
3. Viet Nam News Agency: Chapter 9 (Government Procurement) does not apply to any procurement in relation to news 
and documentary production of Viet Nam News Agency.  
4. Notes to Viet Nam Electricity: Notwithstanding the definition of government procurement in subparagraph (d) of 
Article 9.1 (Definitions), Chapter 9 (Government Procurement):  
(a) applies only to the procurement of goods and services covered by Articles 1 and 3 of the Public Procurement Law 
No. 43/2013/QH13 of 26 November 2013 or any corresponding provisions in successor legislation with respect 
to transport and distribution of electricity;  
(b) does not cover procurement for the pursuit of transport and distribution of electricity when exposed to 
competitive forces in the market concerned;  
(c) does not cover procurement:  
(i) for purposes other than the pursuit of transport and distribution of electricity;  
(ii) for purposes of re-sale or hire to third parties, provided that the procuring entity enjoys no special or exclusive 
right to sell or hire the subject of such contracts and other entities are free to sell or hire it under the same 
conditions as the procuring entity.EN  12.6.2020 Official Journal of the European Union L 186/1287
 
5. Notes to Viet Nam Railways: Notwithstanding the definition of government procurement in subparagraph (d) of 
Article 9.1 (Definitions), Chapter 9 (Government Procurement):  
(a) applies only to the procurement of goods and services covered by Articles 1 and 3 of the Public Procurement Law 
No. 43/2013/QH13 of 26 November 2013 or any corresponding provisions in successor legislation with respect 
to railways construction and operation;  
(b) does not cover procurement for the pursuit of railways construction and operation when exposed to competitive 
forces in the market concerned;  
(c) does not cover procurement:  
(i) for purposes other than the pursuit of railways construction and operation;  
(ii) for purposes of re-sale or hire to third parties, provided that the procuring entity enjoys no special or exclusive 
right to sell or hire the subject of such contracts and other entities are free to sell or hire it under the same 
conditions as the procuring entity.  
6. For greater certainty, Chapter 9 (Government Procurement) does not apply to procurement by any entity with 
independent legal personality that is not listed in Section C.  
S e c t i o n D  
G o o d s  
Chapter 9 (Government Procurement) covers the procurement of all goods procured by the entities listed in Sections A 
(Central Government Entities) to C (Other Covered Entities), subject to the Notes to the respective Sections, the Notes to 
this Section and Section G (General Notes), except for goods indicated in the lists below:  
HS Description  
10.06 Rice.  
27.09 Petroleum oils and oils obtained from bituminous minerals, crude.  
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere 
specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from 
bituminous minerals, these oils being the basic constituents of the preparations; waste oils.  
49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.  
49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.  
49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and 
globes, printed.  
49.07 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will 
have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond 
certificates and similar documents of title.  
84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing 
data onto data media in coded form and machines for processing such data, not elsewhere specified or 
included.EN  L 186/1288 Official Journal of the European Union 12.6.2020
 
8517,61 Base stations.  
8525,50 Transmission apparatus.  
8525,60 Transmission apparatus incorporating reception apparatus.  
85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.  
8527,13 Other apparatus combined with sound recording or reproducing apparatus.  
8527,19 Reception apparatus capable of planning, managing and monitoring the electromagnetic spectrum.  
Recorded discs, tapes, solid-state non-volatile storage devices,  "smart cards " and other media for the recording 
of sound or of other phenomena.  
Notes to Section D (Goods):  
For pharmaceutical products, the following notes apply:  
1. For each calendar year following the date of entry into force of this Agreement, Viet Nam may set aside from the 
obligations of Chapter 9 (Government Procurement) the respective percentage of contract value of pharmaceutical 
products as below:  
Year  1  st – 2  nd  3 rd – 9  th 10  th – 15  th 16  th onward  
Percentage of contract value  100  65  60  50  
2. Chapter 9 (Government Procurement) does not cover procurement of distribution services of pharmaceutical products 
that form a procurement contract or form a part of, or are incidental to, a procurement contract. In case these services 
form a part of, or are incidental to a procurement contract, the successful supplier of that procurement shall have the 
right to choose any licensed pharmaceutical distributor in Viet Nam.  
3. Regarding the procurement of pharmaceutical products by entities listed in Sections A (Central Government Entities) 
to C (Other Covered Entities), if a procurement contract concerns a single pharmaceutical product, the applicable 
threshold shall be SDR 130 000.  
4. For greater certainty, Viet Nam's commitments with respect to the procurement of pharmaceutical products cover both 
procurement by individual procuring entities listed in Sections A (Central Government Entities) to C (Other Covered 
Entities) and centralised procurement conducted on behalf of these entities by the Ministry of Health or any other 
designated entity referred to in Viet Nam's domestic legislation.  
S e c t i o n E  
S e r v i c e s  
Chapter 9 (Government Procurement) covers the following specified services, as described in the CPC, procured by the 
entities listed in Sections A (Central Government Entities) to C (Other Covered Entities), subject to the Notes to the 
respective Sections, the Notes to this Section and Section G (General Notes):  
CPC Description  
61 Sale, maintenance and repair services of motor vehicles and motorcycles  
64 Hotel and restaurant services  
841 Consultancy services related to the installation of computer hardware  
845 Maintenance and repair services of office machinery and equipment including computers  
849 Other computer servicesEN  12.6.2020 Official Journal of the European Union L 186/1289
 
862 Accounting, auditing and book-keeping services  
863 Taxation services  
864 Market research and public opinion polls  
872 Placement and supply services of personnel  
874 Building-cleaning services  
87501 Portrait photography services  
87503 Action photography services  
87504 Specialty photography services  
87505 Photography processing services  
87506 Motion picture processing services to the motion picture and television industries  
87507 Restoration, copying and retouching services of photography  
87509 Other photographic services  
876 Packaging services  
87903 Telephone answering services  
87904 Duplicating services  
87905 Translation and interpretation services  
87906 Mailing list compilation and mailing services  
980 Private households with employed persons  
99 Services provided by extraterritorial organisations and bodies  
Notes to Section E (Services):  
For greater certainty, Chapter 9 (Government Procurement) does not apply to:  
(a) any procurement of services associated with the management and operation of government facilities and all privately 
owned facilities used for government purposes; and  
(b) any procurement of public utilities services.  
S e c t i o n F  
C o n s t r u c t i o n s e r v i c e s  
Chapter 9 (Government Procurement) covers all construction services listed in Division 51 of the CPC procured by the 
entities listed in Sections A (Central Government Entities) to C (Other Covered Entities), except for the construction 
services excluded in the Schedule of the Party, subject to the Notes to the respective Sections, the Notes to this Section 
and Section G (General Notes).  
Notes to Section F (Construction Services):  
Chapter 9 (Government Procurement) does not cover the procurement of:  
(a) construction in remote mountainous and extremely difficult areas as stipulated in Viet Nam's regulations and on 
islands; and  
(b) construction of ministerial level headquarters for entities listed in Section A (Central Government Entities).EN  L 186/1290 Official Journal of the European Union 12.6.2020
 
S e c t i o n G  
G e n e r a l n o t e s  
1. Chapter 9 (Government Procurement) does not apply to:  
(a) any procurement for the purposes of developing, protecting or preserving national treasures of artistic, historic, 
archaeological value or cultural heritage;  
(b) procurement of any goods and related services involving national reserves stipulated in the law on national 
reserves;  
(c) in relation to procurement contracts for goods or services (excluding construction services), whose value is 
estimated at SDR 260 000 or less, Viet Nam may provide preferences to benefit small and medium enterprises 
(SMEs). Applicable objective and transparent criteria shall be stipulated in the domestic law or regulations of 
Viet Nam. For the purposes of this note, however, the above-mentioned preferences shall not be provided to SMEs 
with more than 500 permanent full-time employees;  
(d) measures for the health, welfare and the economic and social advancement of ethnic minorities;  
(e) any procurement of goods and services inside the territory of Viet Nam, for the consumption outside the territory 
of Viet Nam;  
(f) any procurement of goods and services involving national celebrations and religious purposes;  
(g) transportation services that form a part of, or are incidental to, a procurement contract;  
(h) procurement of storage or hosting of government data and related services; and  
(i) procurement funded by grants and sponsorship payments from donors.  
2. For greater certainty:  
(a) limited tendering also applies to bomb and mine sweeping for land clearance;  
(b) any exclusion that is related either specifically or generally to a procuring entity will also apply to any successor 
entity in such a manner as to maintain the value of this offer;  
(c) services covered by Chapter 9 (Government Procurement) are subject to exclusions from and reservations to 
Chapter 8 (Liberalisation of Investment, Trade in Services and Electronic Commerce);  
(d) nothing in Chapter 9 (Government Procurement) shall be construed to prevent Viet Nam from adopting or 
maintaining any measure which Viet Nam reasonably considers necessary for the protection of personal 
information collected under conditions of confidentiality or confidential business information; and  
(e) Chapter 9 (Government Procurement) does not apply to:  
(i) procurement of goods and services classified as national security, including national secrets;  
(ii) any procurement made by a covered entity on behalf of a non-covered entity; and  
(iii) procurement by a procuring entity from another procuring entity.EN  12.6.2020 Official Journal of the European Union L 186/1291
 
S e c t i o n H  
P u b l i c a t i o n o f p r o c u r e m e n t i n f o r m a t i o n  
The notices of intended procurement in accordance with Article 9.6 (Notices) and the notices in accordance with 
paragraph 3 of Article 9.17 (Post-Award Information) are published in  Báo Đấu thầu (Public Procurement Newspaper).  
Information on the procurement system in accordance with subparagraph 1(a) of Article 9.5 (Information on the 
Procurement System) is published on the website http://muasamcong.mpi.gov.vn and in the official gazette.  
Viet Nam shall provide the address of the website to publish procurement information after the expiry of the transitional 
period, including the notices in accordance with paragraph 7 of Article 9.8 (Qualification of Suppliers) in case where its 
procuring entity maintains a multi-use list of suppliers.  
S e c t i o n I  
T r a n s i t i o n a l m e a s u r e s  
1. With regard to Article 9.6 (Notices) the following applies:  
(a) Notwithstanding the requirement in paragraph 1 of Article 9.6 (Notices) that the notices of intended procurement 
are accessible by electronic means free of charge through a single point of access or links in a single gateway 
electronic site, Viet Nam may allow its procuring entities not to publish these notices by electronic means no 
longer than ten years from the entry into force of this Agreement. Viet Nam may charge a fee for the access to 
these notices of intended procurement, when these notices are already made accessible by electronic means during 
this period.  
(b) Notwithstanding the requirement in paragraph 2 of Article 9.6 (Notices) that a notice of intended procurement 
includes a list and a brief description of any conditions for participation of suppliers and limitations on the 
number of qualified suppliers to be invited to tender, unless such information is included in tender documentation 
that is made available to all interested suppliers at the same time as the notice of intended procurement, Viet Nam 
may allow its procuring entities to omit such information from notices of intended procurement no longer than 
10 years from the entry into force of this Agreement. For greater certainty, during this period, procuring entities 
shall provide such information in tender documentation in accordance with subparagraph 1(b) of Article 9.11 
(Tender Documentation).  
(c) Notwithstanding the requirement in paragraph 3 of Article 9.6 (Notices) that a procuring entity publishes a 
summary notice in English, Viet Nam may delay the implementation of this obligation for five years after the 
date of entry into force of this Agreement.  
2. With regard to Article 9.12 (Time Periods) the following applies:  
(a) notwithstanding the requirement in paragraph 2 of Article 9.12 (Time Periods) that a procuring entity using 
selective tendering provides no less than 25 days for the final date for submission of requests for participation, 
Viet Nam may allow its procuring entities to establish a final date for submission of requests for participation that 
is not less than 15 days from the date of publication of the notice of intended procurement no longer than 10 
years from the date of entry into force of this Agreement;  
(b) notwithstanding the requirement in paragraph 3 of Article 9.12 (Time Periods) that a procuring entity provides no 
less than 40 days for the final date for submission of tenders, Viet Nam may allow its procuring entities no longer 
than 10 years from the date of entry into force of this Agreement to establish a final date for submission of 
tenders that is not less than 25 days from the date on which:  
(i) in the case of open tendering, the notice of intended procurement is published; or  
(ii) in the case of selective tendering, the entity notifies the suppliers that they will be invited to submit tenders.EN  L 186/1292 Official Journal of the European Union 12.6.2020
 
3. Notwithstanding the requirement in paragraph 3 of Article 9.17 (Post Award Information) that the post-award notice 
includes a brief description of the circumstances justifying the use of a limited tendering procedure, Viet Nam may 
allow its procuring entities to omit such information from post-award notices no longer than 10 years from the date 
of entry into force of this Agreement.  
4. Notwithstanding Chapter 15 (Dispute Settlement), Viet Nam shall not be subject to dispute settlement with respect to 
its obligations under Chapter 9 (Government Procurement) for five years from the date of entry into force of this 
Agreement. During this transitional period, upon the Union's request, both Parties shall enter into consultations on 
issues concerning Viet Nam's implementation of its obligations.  
5. Notwithstanding Article 9.4 (General Principles), Viet Nam is allowed to seek, take account of, impose or enforce any 
form of offsets at any stage of a procurement, as follows:  
Upon the entry into force of this Agreement, Viet Nam may request offsets in any form, including price preference 
program, up to 40 % of the contract value, going down to 30 % after 10 years until the end of the 18th year.  
For greater certainty, procuring entities shall indicate the existence of offsets in the notice of intended procurement 
and make it detailed in the tender documentation.EN  12.6.2020 Official Journal of the European Union L 186/1293
 
ANNEX 11  
SPECIFIC RULES FOR VIET NAM ON STATE-OWNED ENTERPRISES, ENTERPRISES GRANTED SPECIAL RIGHTS OR PRIVILEGES, 
AND DESIGNATED MONOPOLIES  
1. Chapter 11 (State-Owned Enterprises, Enterprises Granted Special Rights or Privileges, and Designated Monopolies) 
does not apply to the adoption, enforcement or implementation of the privatisation, equitisation, restructuring or 
divestment of assets owned or controlled by the Government of Viet Nam.  
2. Chapter 11 (State-Owned Enterprises, Enterprises Granted Special Rights or Privileges, and Designated Monopolies) 
does not apply to measures by the Government of Viet Nam with a view to ensuring the economic stability in Viet 
Nam. To that end, the Government of Viet Nam may require or direct a state-owned enterprise or a designated 
monopoly to sell or purchase at a regulated price, in a quantity or on terms and conditions other than those which 
that enterprise or designated monopoly could decide on the basis of commercial consideration, subject to its laws, 
regulations or governmental measures.  
3. Chapter 11 (State-Owned Enterprises, Enterprises Granted Special Rights or Privileges, and Designated Monopolies) 
does not apply to measures by the Government of Viet Nam relating to development issues in Viet Nam, such as 
income security and insurance, social security, social welfare, social development, social housing, poverty reduction, 
public education, public training, public health, and childcare, promoting the welfare and employment of ethnic 
minorities and people living in disadvantaged areas, provided that the activities undertaken to implement such 
measures do not circumvent Article 11.4 (Non-Discrimination and Commercial Considerations) with respect to 
the commercial activities of the enterprises and entities referred to in Article 11.1 (Definitions).  
4. Article 11.4 (Non-Discrimination and Commercial Considerations) does not apply to the purchase of goods or 
services by a state-owned enterprise or a designated monopoly from Vietnamese small or medium-sized enterprises 
as defined by the laws and regulations of Viet Nam if that purchase is made pursuant to domestic laws and 
regulations or a governmental measure.  
5. Articles 11.4 (Non-Discrimination and Commercial Considerations) and 11.6 (Transparency) do not apply to the 
following enterprises, their subsidiaries and successors pursuing the same public mandate, engaged in, and limited to, 
the activities described below:  
5.1. Viet Nam Oil and Gas Group (PETROVIETNAM)  
Activities: Prospecting, exploration and exploitation of oil and gas and flight operation services for oil and gas 
activities.  
5.2. Viet Nam Electricity (EVN) and any enterprise  
Activities: Power generation by hydropower, nuclear power and security-related power generators; transmission; 
distribution of all types of electricity, power and alternatives or substitutes for electricity.  
5.3. Viet Nam National Coal – Minerals Holding Corporation Limited (Vinacomin)  
Activities: Sale of coal and minerals, pursuant to laws and regulations of Viet Nam.EN  L 186/1294 Official Journal of the European Union 12.6.2020
 
5.4. State Capital Investment Corporation (SCIC) (  1 ) 
Activities: Asset management, investment and related activities, using financial assets of the Government of Viet 
Nam.  
5.5. Debt and Asset Trading Corporation (DATC)  
Activities related to the restructuring of debts pursuant to a law, regulation or governmental measure limited to 
the fulfilment of a public purpose or mandate.  
5.6. Airport Corporation of Viet Nam  
Activities: Ground handling services.  
5.7. State-owned enterprises in the printing, publishing, mass-communication and audio-visual services sectors  
Activities: Any activities in the printing, publishing and mass-communication sectors; sale and purchase of 
audio-visual productions and distribution services.EN  12.6.2020 Official Journal of the European Union L 186/1295  
( 1 ) For greater certainty, this provision does not include SCIC's portfolio investments. Within five years after the entry into f orce of this 
Agreement, SCIC shall endeavour to become a member of the International Forum of Sovereign Wealth Funds or endorse the 
Generally Accepted Principles and Practices ( "Santiago Principles ") issued by the International Working Group of Sovereign Wealth 
Funds, October 2008, or such other principles and practices as may be agreed by the Parties.
 ANNEX 12-A  
LIST OF GEOGRAPHICAL INDICATIONS  
Part A  
Geographical Indications (GI) of the Union as referred to in Sub-Section 3 of Section B of Chapter 12  
GINo  Designation Name  Product Class  Product Description  
Country of origin: Austria  
1 Steirisches Kürbiskernöl  Oils and animal fats  Pumpkin seed oil  
2 Tiroler Speck  Fresh, frozen and processed meats  Bacon  
3 Inländerrum  Spirit  Spirit  
4 Jägertee/Jagertee/Jagatee  Spirit  Spirit  
Country of origin: Cyprus  
5 Ζιβανία /Τζιβανία /Ζιβάνα /Zivania  Spirit  Spirit  
6 Κουμανδαρία /Commandaria  Wine  Wine  
Country of origin: Czechia  
7 České pivo  Beer  Beer  
8 Českobud ějovické pivo  Beer  Beer  
9 Žatecký chmel  Hops  Hops  
Country of origin: Germany  
10  Bayerisches Bier  Beer  Beer  
11  Lübecker Marzipan  Confectionery and baked products  Marzipan  
12  Nürnberger Bratwürste; Nürn ­
berger Rostbratwürste  Fresh, frozen and processed meats  Sausage  
13  Münchener Bier  Beer  Beer  
14  Schwarzwälder Schinken  Fresh, frozen and processed meats  Ham  
Country of origin: Germany, Austria, Belgium (German speaking community)  
15  Korn/Kornbrand  Spirit  Spirit  
Country of origin: Germany  
16  Franken  Wine  Wine  
17  Mittelrhein  Wine  Wine  
18  Mosel  Wine  Wine  
19  Rheingau  Wine  WineEN  L 186/1296 Official Journal of the European Union 12.6.2020
 
GINo  Designation Name  Product Class  Product Description  
20  Rheinhessen  Wine  Wine  
Country of origin: Denmark  
21  Danablu  Cheese  Cheese  
Country of origin: Spain  
22  Antequera  Oils and animal fats  Olive oil  
23  Azafrán de la Mancha  Spices  Saffron  
24  Baena  Oils and animal fats  Olive oil  
25  Cítricos Valencianos; Cítrics 
Valencians (  1 ) Fresh and processed fruits and 
nuts  Oranges, mandarins and lemons  
26  Jabugo  Dry-cured meats  Ham  
27  Jamón de Teruel/Paleta de Teruel  Dry-cured meats  Ham  
28  Jijona  Confectionery and baked products  Nougat  
29  Priego de Córdoba  Oils and animal fats  Olive oil  
30  Queso Manchego  Cheese  Cheese  
31  Sierra de Segura  Oils and animal fats  Olive oil  
32  Sierra Mágina  Oils and animal fats  Olive oil  
33  Turrón de Alicante  Confectionery and baked products  Nougat  
34  Brandy de Jerez  Spirit  Spirit  
35  Pacharán navarro  Spirit  Spirit  
36  Alicante  Wine  Wine  
37  Bierzo  Wine  Wine  
38  Cataluña  Wine  Wine  
39  Cava  Wine  Wine  
40  Empordà  Wine  Wine  
41  Jerez-Xérès-Sherry  Wine  Wine  
42  Jumilla  Wine  Wine  
43  La Mancha  Wine  Wine  
44  Málaga  Wine  Wine  
45  Manzanilla-Sanlúcar de Barrameda  Wine  Wine  
46  Navarra  Wine  Wine  
47  Penedès  Wine  WineEN  12.6.2020 Official Journal of the European Union L 186/1297
 
GINo  Designation Name  Product Class  Product Description  
48  Priorat  Wine  Wine  
49  Rías Baixas  Wine  Wine  
50  Ribera del Duero  Wine  Wine  
51  Rioja  Wine  Wine  
52  Rueda  Wine  Wine  
53  Somontano  Wine  Wine  
54  Toro  Wine  Wine  
55  Valdepeñas  Wine  Wine  
56  Valencia  Wine  Wine  
Country of origin: Finland  
57  Suomalainen Vodka/Finsk 
Vodka/Vodka of Finland  Spirit  Spirit  
Country of origin: France  
58  Brie (  2 ) de Meaux  Cheese  Cheese  
59  Camembert (  3 ) de Normandie  Cheese  Cheese  
60  Canard à foie gras du Sud-Ouest 
(Chalosse, Gascogne, Gers, Landes, 
Périgord, Quercy)  Fresh, frozen and processed meats  Processed meat product of duck  
61  Comté  Cheese  Cheese  
62  Emmental (  4 ) de Savoie  Cheese  Cheese  
63  Jambon de Bayonne  Dry-cured meats  Ham  
64  Pruneaux d'Agen; Pruneaux 
d'Agen mi-cuits  Fresh and processed fruits and 
nuts  Prunes  
65  Reblochon; Reblochon de Savoie  Cheese  Cheese  
66  Roquefort  Cheese  Cheese  
67  Armagnac  Spirit  Spirit  
68  Calvados  Spirit  Spirit  
69  Cognac; Eau-de-vie de Cognac; 
Eau-de-vie des Charentes  Spirit  Spirit  
70  Alsace/Vin d'Alsace  Wine  Wine  
71  Anjou  Wine  Wine  
72  Beaujolais  Wine  Wine  
73  Bordeaux  Wine  WineEN  L 186/1298 Official Journal of the European Union 12.6.2020
 
GINo  Designation Name  Product Class  Product Description  
74  Bourgogne  Wine  Wine  
75  Chablis  Wine  Wine  
76  Champagne  Wine  Wine  
77  Châteauneuf-du-Pape  Wine  Wine  
78  Languedoc  Wine  Wine  
79  Côtes de Provence  Wine  Wine  
80  Côtes du Rhône  Wine  Wine  
81  Côtes du Roussillon  Wine  Wine  
82  Graves  Wine  Wine  
83  Bergerac  Wine  Wine  
84  Haut-Médoc  Wine  Wine  
85  Margaux  Wine  Wine  
86  Médoc  Wine  Wine  
87  Pomerol  Wine  Wine  
88  Pays d'Oc  Wine  Wine  
89  Saint-Emilion  Wine  Wine  
90  Sauternes  Wine  Wine  
91  Touraine  Wine  Wine  
92  Ventoux  Wine  Wine  
93  Val de Loire  Wine  Wine  
Country of origin: Greece  
94  Ελιά  Καλαμάτας  (  5 ) (transcription 
into Latin alphabet: Elia Kala ­
matas)  Table and processed olives  Table olive  
95  Κασέρι  (transcription into Latin 
alphabet: Kasseri)  Cheese  Cheese  
96  Φέτα  (transcription into Latin 
alphabet: Feta )  Cheese  Cheese  
97  Καλαμάτα  (transcription into Latin 
alphabet: Kalamata)  Oils and animal fats  Olive oil  
98  Μαστίχα  Χίου  (transcription into 
Latin alphabet: Masticha Chiou)  Natural gums and resins  Natural gum and chewing gum  
99  Σητεία  Λασιθίου  Κρήτης  (tran ­
scription into Latin alphabet: 
Sitia Lasithiou Kritis)  Oils and animal fats  Olive oilEN  12.6.2020 Official Journal of the European Union L 186/1299
 
GINo  Designation Name  Product Class  Product Description  
Country of origin: Greece, Cyprus  
100  Ούζο  (transcription into Latin 
alphabet: Ouzo)  Spirit  Spirit  
Country of origin: Greece  
101  Νεμέα  (transcription into Latin 
alphabet: Nemea)  Wine  Wine  
102  Ρετσίνα  Αττικής  (transcription into 
Latin alphabet: Retsina Attikis)  Wine  Wine  
103  Πελοποννησιακός  (transcription 
into Latin alphabet: Peloponnese)  Wine  Wine  
104  Σάμος  (transcription into Latin 
alphabet: Samos)  Wine  Wine  
Country of origin: Croatia  
105  Dinga č Wine  Wine  
Country of origin: Hungary  
106  Pálinka  Spirit  Spirit  
107  Törkölypálinka  Spirit  Spirit  
108  Tokaj/Tokaji  Wine  Wine  
Country of origin: Ireland  
109  Irish Cream  Spirit  Spirit  
110  Irish Whiskey/Uisce Beatha 
Eireannach/Irish Whisky  Spirit  Spirit  
Country of origin: Italy  
111  Aceto Balsamico di Modena  Vinegar  Vinegar  
112  Asiago  Cheese  Cheese  
113  Bresaola della Valtellina  Fresh, frozen and processed meats  Dried salted beef  
114  Fontina  Cheese  Cheese  
115  Gorgonzola  Cheese  Cheese  
116  Grana Padano  Cheese  Cheese  
117  Kiwi Latina  Fresh and processed fruits and 
nuts  Kiwi  
118  Mela Alto Adige; Südtiroler Apfel  Fresh and processed fruits and 
nuts  Apple  
119  Mortadella Bologna  Fresh, frozen and processed meats  Mortadella  
120  Mozzarella (  6 ) di Bufala Campana  Cheese  CheeseEN  L 186/1300 Official Journal of the European Union 12.6.2020
 
GINo  Designation Name  Product Class  Product Description  
121  Parmigiano Reggiano (  7 ) Cheese  Cheese  
122  Pecorino (  8 ) Romano  Cheese  Cheese  
123  Prosciutto di Parma  Dry-cured meats  Ham  
124  Prosciutto di San Daniele  Dry-cured meats  Ham  
125  Prosciutto Toscano  Dry-cured meats  Ham  
126  Provolone (  9 ) Valpadana  Cheese  Cheese  
127  Taleggio  Cheese  Cheese  
128  Grappa  Spirit  Spirit  
129  Acqui/Brachetto d'Acqui  Wine  Wine  
130  Asti  Wine  Wine  
131  Barbaresco  Wine  Wine  
132  Bardolino Superiore  Wine  Wine  
133  Barolo  Wine  Wine  
134  Brunello di Montalcino  Wine  Wine  
135  Chianti  Wine  Wine  
136  Conegliano Valdobbiadene - 
Prosecco  Wine  Wine  
137  Prosecco  Wine  Wine  
138  Dolcetto d'Alba  Wine  Wine  
139  Franciacorta  Wine  Wine  
140  Lambrusco di Sorbara  Wine  Wine  
141  Lambrusco Grasparossa di Castel ­
vetro  Wine  Wine  
142  Marsala  Wine  Wine  
143  Montepulciano d'Abruzzo  Wine  Wine  
144  Sicilia  Wine  Wine  
145  Soave  Wine  Wine  
146  Toscana/Toscano  Wine  Wine  
147  Veneto  Wine  Wine  
148  Vino Nobile di Montepulciano  Wine  WineEN  12.6.2020 Official Journal of the European Union L 186/1301
 
GINo  Designation Name  Product Class  Product Description  
Country of origin: Lithuania  
149  Originali lietuviška degtin ė/ 
Original Lithuanian vodka  Spirit  Spirit  
Country of origin: The Netherlands  
150  Gouda (  10 ) Holland  Cheese  Cheese  
Country of origin: Belgium, 
Netherlands, France, Germany  
151  Genièvre/Jenever/Genever  Spirit  Spirit  
Country of origin: Poland  
152  Polish Cherry  Spirit  Spirit  
153  Polska Wódka/Polish vodka  Spirit  Spirit  
154  Wódka zio łowa z Niziny 
Pó łnocnopodlaskiej aromaty ­
zowana ekstraktem z trawy 
żubrowej/Herbal vodka from the 
North Podlasie Lowland 
aromatised with an extract of 
bison grass  Spirit  Spirit  
Country of origin: Portugal  
155  Pêra Rocha do Oeste  Fruit  Pear  
156  Queijo S. Jorge  Cheese  Cheese  
157  Alentejo  Wine  Wine  
158  Dão  Wine  Wine  
159  Douro  Wine  Wine  
160  Madeira  Wine  Wine  
161  Porto/Port/Oporto  Wine  Wine  
162  Vinho Verde  Wine  WineEN  L 186/1302 Official Journal of the European Union 12.6.2020
 
GINo  Designation Name  Product Class  Product Description  
Country of origin: Romania  
163  Cotnari  Wine  Wine  
164  Dealu Mare  Wine  Wine  
165  Murfatlar  Wine  Wine  
Country of origin: Sweden  
166  Svensk Vodka/Swedish Vodka  Spirit  Spirit  
Country of origin: Slovakia  
167  Vinohradnícka oblas ť Tokaj  Wine  Wine  
Country of origin: United Kingdom  
168  Scottish Farmed Salmon  Fish  Salmon  
169  Scotch Whisky  Spirit  Spirit  
( 1 ) Varietal names containing or consisting of  " Valencia " may continue to be used on similar product, provided the consumer is not 
misled on the nature of such term or the precise origin of product. 
( 2 ) The protection of the term  " brie" is not sought. 
( 3 ) The protection of the term  " camembert " is not sought. 
( 4 ) The protection of the term  " emmental " is not sought. 
( 5 ) The varietal name  "Kalamata " may continue to be used on similar product, provided that the consumer is not misled on the nature 
of such term or the precise origin of product. 
( 6 ) The protection of the term  " mozzarella " is not sought. 
( 7 ) The provisions of Sub-Section 3 of Section B of Chapter 12 shall in no way prejudice the right of any person to use, or to re gister in 
Viet Nam a trade mark containing or consisting of the term  " parmesan ". This does not apply in respect of any use that would 
mislead the public as to the geographical origin of the good. 
( 8 ) The protection of the term  " pecorino " is not sought. 
( 9 ) The protection of the term  " provolone " is not sought. 
( 10 ) The protection of the term  " gouda " is not sought.EN  12.6.2020 Official Journal of the European Union L 186/1303
 
Part B  
Geographical Indications (GI) of Viet Nam as referred to in Sub-Section 3 of Section B of Chapter 12  
GINo  Designation Name  Product Class  Product Description  
1 Phú Qu ốc Fresh fish, molluscs, and crus ­
taceans and products derived 
therefrom  Extract of fish  
2 M ộc Châu  Spices  Tea  
3 Buôn Ma Thu ột Spices  Coffee beans  
4 Đoan Hùng  Fresh and processed fruits and 
nuts  Pomelo  
5 Bình Thu ận Fresh and processed fruits and 
nuts  Dragon fruit  
6 L ạng S ơn Spices  Star aniseed  
7 Thanh Hà  Fresh and processed fruits and 
nuts  Lychee  
8 Phan Thi ết Fresh fish, molluscs, and crus ­
taceans and products derived 
therefrom  Extract of fish  
9 H ảiHậu Cereals  Rice  
10  Vinh  Fresh and processed fruits and 
nuts  Orange  
11  Tân C ương  Spices  Tea  
12  H ồng Dân  Cereals  Rice  
13  L ụcN g ạn Fresh and processed fruits and 
nuts  Lychee  
14  Hòa L ộc Fresh and processed fruits and 
nuts  Mango  
15  Đại Hoàng  Fresh and processed fruits and 
nuts  Banana  
16  V ăn Yên  Spices  Cinnamon bark  
17  H ậuLộc Fresh fish, molluscs, and crus ­
taceans and products derived 
therefrom  Shrimp paste  
18  B ắcKạn Fresh and processed fruits and 
nuts  Seedless persimmon  
19  Phúc Tr ạch  Fresh and processed fruits and 
nuts  Pomelo  
20  B ảy Núi  Cereals  Rice  
21  Trùng Khánh  Nuts  ChestnutEN  L 186/1304 Official Journal of the European Union 12.6.2020
 
GINo  Designation Name  Product Class  Product Description  
22  Bà Đen  Fresh and processed fruits and 
nuts  Custard apple  
23  Nga S ơn Dried sedge  
24  Trà My  Spices  Cinnamon bark  
25  Ninh Thu ận Fresh and processed fruits and 
nuts  Grape  
26  Tân Tri ều Fresh and processed fruits and 
nuts  Pomelo  
27  B ảo Lâm  Fresh and processed fruits and 
nuts  Seedless persimmon  
28  B ắcKạn Fresh and processed fruits and 
nuts  Mandarin  
29  Yên Châu  Fresh and processed fruits and 
nuts  Mango  
30  Mèo V ạc Honey  Peppermint honey  
31  Bình Minh  Fresh and processed fruits and 
nuts  Pomelo  
32  H ạLong  Fresh fish, molluscs, and crus ­
taceans and products derived 
therefrom  Grilled chopped cuttlefish  
33  B ạc Liêu  Spices  Marine salt  
34  Lu ậnVăn Fresh and processed fruits and 
nuts  Pomelo  
35  Yên T ử Flowers and ornamental plants  Yellow Apricot Blossom  
36  Qu ảng Ninh  Fresh fish, molluscs, and crus ­
taceans and products derived 
therefrom  Clam  
37  Điện Biên  Cereals  Rice  
38  V ĩnh Kim  Fresh and processed fruits and 
nuts  Star apple  
39  Cao Phong  Fresh and processed fruits and 
nuts  OrangeEN  12.6.2020 Official Journal of the European Union L 186/1305
 
ANNEX 12-B  
PRODUCT CLASSES  
1. " Fresh, frozen and processed meats " means products falling under Chapter 2 and heading 16.01 or 16.02 of the 
Harmonized System.  
2. " Dry-cured meats " means dry cured meat products falling under Chapter 2 and heading 16.01 or 16.02 of the 
Harmonized System.  
3. " Hops " means products falling under heading 12.10 of the Harmonized System.  
4. " Fresh, frozen and processed fish products " means products falling under Chapter 3 and heading 16.03, 16.04 
or 16.05 of the Harmonized System.  
5. " Butter " means products falling under heading 04.05 of the Harmonized System.  
6. " Cheeses " means products falling under heading 04.06 of the Harmonized System.  
7. " Fresh and processed vegetable products " means products containing vegetables falling under Chapters 7 and 20 of 
the Harmonized System;  
8. " Fresh and processed fruits and nuts " means products containing fruits falling under Chapters 8 and 20 of the 
Harmonized System.  
9. " Spices " means products falling under Chapter 9 of the Harmonized System.  
10. " Cereals " means products falling under Chapter 10 of the Harmonized System.  
11. " Products of the milling industry " means products falling under Chapter 11 of the Harmonized System.  
12. " Oilseeds " means products falling under Chapter 12 of the Harmonized System.  
13. " Beverages from plant extracts " means products falling under heading 13.02 of the Harmonized System.  
14. " Oils and animal fats " means products falling under Chapter 15 of the Harmonized System.  
15. " Confectionery and baked products " means products falling under heading 17.04, 18.06, 19.04, or 19.05 of the 
Harmonized System.  
16. " Pasta " means products falling under heading 19.02 of the Harmonized System.  
17. " Table and processed olives " means products falling under heading 20.01 or 20.05 of the Harmonized System.  
18. " Mustard paste " means products falling under sub-heading 2 103,30 of the Harmonized System.  
19. " Beer" means products falling under heading 22.03 of the Harmonized System.EN  L 186/1306 Official Journal of the European Union 12.6.2020
 
20. " Vinegar " means products falling under heading 22.09 of the Harmonized System.  
21. " Essential oils " means products falling under heading 33.01 of the Harmonized System.  
22. " Spirits " means products falling under heading 22.08 of the Harmonized System.  
23. " Wines " means products falling under heading 22.04 of the Harmonized System.  
24. " Fresh fish, molluscs, and crustaceans and products derived therefrom " means products falling under Chapter 3 of the 
Harmonized System.  
25. " Gums and natural resins " means products falling under heading 13.01 of the Harmonized System.  
26. " Honey " means products falling under heading 04.09 of the Harmonized System.  
27. " Flowers and ornamental plants " means products falling under Chapter 6 of the Harmonized System.EN  12.6.2020 Official Journal of the European Union L 186/1307
 
ANNEX 15-A  
RULES OF PROCEDURE  
General Provisions  
1. For the purposes of Chapter 15 (Dispute Settlement) and these Rules of Procedures (hereinafter referred to as  "Rules "): 
(a) " adviser " means a person retained by a Party to advise or assist that Party in connection with the arbitration 
panel proceedings;  
(b) " arbitration panel " means a panel established under Article 15.7 (Establishment of the Arbitration Panel);  
(c) " arbitrator " means a member of an arbitration panel established under Article 15.7 (Establishment of the 
Arbitration Panel);  
(d) " assistant " means a person who, under the terms of appointment of an arbitrator, conducts research or provides 
assistance to that arbitrator;  
(e) " complaining Party " means the Party that requests the establishment of an arbitration panel under Article 15.5 
(Initiation of the Arbitration Procedure);  
(f) " day" means a calendar day;  
(g) " Party complained against " means the Party that is alleged to be in violation of the provisions referred to in 
Article 15.2 (Scope);  
(h) " proceedings ", unless otherwise specified, means dispute settlement proceedings of an arbitration panel under 
Chapter 15 (Dispute Settlement); and  
(i) " representative of a Party " means an employee or any person appointed by a government department or agency, 
or any other public entity of a Party who represents the Party for the purposes of a dispute under this 
Agreement.  
2. The Party complained against shall be in charge of the logistical administration of hearings, unless otherwise agreed. 
The Parties shall share the expenses derived from organisational matters, including the remuneration and the 
expenses of the arbitrators.  
Notifications  
3. Each Party and the arbitration panel shall transmit any request, notice, written submission or any other document by 
e-mail to the other Party and, as regards written submissions and requests in the context of arbitration, to each of the 
arbitrators. The arbitration panel shall circulate documents to the Parties also by e-mail. Unless proven otherwise, an 
e-mail message shall be deemed to be received on the date of its sending. If any of the supporting documents are 
above 10 megabytes, they shall be provided in another electronic format to the other Party and, where relevant, to 
each of the arbitrators within two days of the date of sending of the e-mail.  
4. A copy of the documents transmitted in accordance with Rule 3 shall be submitted to the other Party and, where 
relevant, to each of the arbitrators on the day of sending of that e-mail by either facsimile transmission, registered 
post, courier, delivery against receipt or any other means of telecommunication that provides a record of the sending 
thereof.  
5. All notifications shall be addressed to the Ministry of Industry and Trade of Viet Nam and to the Directorate-General 
for Trade of the Commission of the Union, respectively.  
6. Minor errors of a clerical nature in any request, notice, written submission or other document related to the 
arbitration panel proceedings may be corrected by delivery of a new document clearly indicating the changes.EN  L 186/1308 Official Journal of the European Union 12.6.2020
 
7. If the last day for delivery of a document falls on a Saturday, Sunday or an official legal holiday of Viet Nam or of 
the Union, the document shall be deemed to be delivered within the deadline if the document is delivered on the 
next business day.  
Commencing the Arbitration  
8. If pursuant to Article 15.7 (Establishment of the Arbitration Panel) and to Rules 22, 23 and 49 an arbitrator is 
selected by lot, the lot shall be carried out at a time and place decided by the complaining Party to be promptly 
communicated to the Party complained against. The Party complained against may, if it so chooses, be present during 
the lot. In any event, the lot shall be carried out with the Party or Parties that are present.  
9. If pursuant to Article 15.7 (Establishment of the Arbitration Panel) and to Rules 22, 23 and 49 an arbitrator is 
selected by lot and there are two chairs of the Trade Committee, both chairs, or their delegates, or one chair alone in 
cases where the other chair or his delegate does not accept to participate in the lot, shall perform the selection by lot.  
10. The Parties shall notify the selected arbitrators regarding their appointment.  
11. An arbitrator who has been appointed according to the procedure established in Article 15.7 (Establishment of the 
Arbitration Panel) shall confirm the availability to serve as an arbitrator to the Trade Committee within five days of 
the date on which that arbitrator was informed of the appointment.  
12. The remuneration and expenses to be paid to the arbitrators will be in accordance with WTO standards. The 
remuneration for each arbitrator's assistant shall not exceed 50 per cent of the remuneration of that arbitrator.  
13. The Parties must notify the agreed terms of reference referred to in Article 15.6 (Terms of Reference of Arbitration 
Panel) to the arbitration panel within three days of their agreement.  
Written Submissions  
14. The complaining Party shall deliver its written submission no later than 20 days after the date of establishment of the 
arbitration panel. The Party complained against shall deliver its written counter-submission no later than 20 days 
after the date of receipt of the written submission of the complaining Party.  
Working of Arbitration Panels  
15. The chairperson of the arbitration panel shall preside at all its meetings. An arbitration panel may delegate to the 
chairperson authority to make administrative and procedural decisions.  
16. Unless otherwise provided for in Chapter 15 (Dispute Settlement), the arbitration panel may conduct its activities by 
any means, including telephone, facsimile transmissions or computer links.  
17. The drafting of any ruling shall remain the exclusive responsibility of the arbitration panel and shall not be delegated.  
18. When a procedural question arises that is not covered by Chapter 15 (Dispute Settlement) and Annexes 15-A (Rules 
of Procedure), 15-B (Code of Conduct for Arbitrators and Mediators) and 15-C (Mediation Mechanism), the 
arbitration panel, after consulting the Parties, may adopt an appropriate procedure that is compatible with those 
provisions.  
19. When the arbitration panel considers that there is a need to modify any of the time limits for its proceedings other 
than the time limits set out in Chapter 15 (Dispute Settlement) or to make any other procedural or administrative 
adjustment, it shall inform, in writing, the Parties of the reasons for the change or adjustment and of the period of 
time or adjustment needed.EN  12.6.2020 Official Journal of the European Union L 186/1309
 
Replacement  
20. If in an arbitration proceeding an arbitrator is unable to participate, withdraws, or must be replaced because the 
arbitrator does not comply with the requirements of Annex 15-B (Code of Conduct for Arbitrators and Mediators), a 
replacement shall be selected in accordance with Article 15.7 (Establishment of the Arbitration Panel) and Rules 8 
to 11.  
21. When a Party considers that an arbitrator does not comply with the requirements of Annex 15-B (Code of Conduct 
for Arbitrators and Mediators) and for that reason should be replaced, that Party should notify the other Party 
within 15 days of the date on which it obtained evidence of the circumstances underlying the arbitrator’s material 
violation of Annex 15-B (Code of Conduct for Arbitrators and Mediators).  
22. When a Party considers that an arbitrator other than the chairperson does not comply with the requirements of 
Annex 15-B (Code of Conduct for Arbitrators and Mediators) and for that reason should be replaced, the Parties shall 
consult and, if they so agree, select a new arbitrator in accordance with Article 15.7 (Establishment of the Arbitration 
Panel) and Rules 8 to 11.  
If the Parties fail to agree on the need to replace an arbitrator, any Party may request that this matter be referred to 
the chairperson of the arbitration panel, whose decision shall be final.  
If, pursuant to such a request, the chairperson finds that an arbitrator does not comply with the requirements of 
Annex 15-B (Code of Conduct for Arbitrators and Mediators) and for that reason should be replaced, the new 
arbitrator shall be selected in accordance with Article 15.7 (Establishment of the Arbitration Panel) and Rules 8 to 11.  
23. When a Party considers that the chairperson of the arbitration panel does not comply with the requirements of 
Annex 15-B (Code of Conduct for Arbitrators and Mediators) and for that reason should be replaced, the Parties shall 
consult and, if they so agree, select a new chairperson in accordance with Article 15.7 (Establishment of the 
Arbitration Panel) and Rules 8 to 11.  
If the Parties fail to agree on the need to replace the chairperson, a Party may request that this matter be referred to 
one of the other persons remaining on the sub-list of chairpersons established under subparagraph 1(c) of 
Article 15.23 (List of Arbitrators). The name of that person shall be selected by lot by the chair of the Trade 
Committee, or the chair’s delegate. The decision by that person concerning the need to replace the chairperson 
shall be final.  
If that person decides that the original chairperson does not comply with the requirements of Annex 15-B (Code of 
Conduct for Arbitrators and Mediators) and for that reason should be replaced, that person shall select a new 
chairperson by lot among the other persons remaining on the sub-list of chairpersons established under subpara ­
graph 1(c) of Article 15.23 (List of Arbitrators). The selection of the new chairperson shall be done within five days 
of the date of the submission of the date of the decision provided for under this Rule.  
24. The arbitration panel proceedings shall be suspended for the period during which the procedures provided for in 
Rules 21 to 23 are carried out.  
Hearings  
25. The chairperson of the arbitration panel shall fix the date and time of the hearing in consultation with the Parties and 
the arbitrators. The chairperson shall confirm, in writing, the date and time to the Parties. This information shall also 
be made publicly available by the Party in charge of the logistical administration of the proceedings, unless the 
hearing is closed to the public. Unless a Party disagrees, the arbitration panel may decide not to convene a hearing.  
26. The arbitration panel may convene additional hearings if the Parties so agree.  
27. All arbitrators shall be present during the entirety of any hearings.EN  L 186/1310 Official Journal of the European Union 12.6.2020
 
28. The following persons may attend the hearing, irrespective of whether the proceedings are open to the public or not:  
(a) representatives of the Parties;  
(b) advisers to the Parties;  
(c) experts;  
(d) administrative staff, interpreters, translators and court reporters; and  
(e) arbitrators' assistants.  
29. Only the representatives and advisers of the Parties and experts may address the arbitration panel.  
30. No later than five days before the date of a hearing, each Party shall deliver to the arbitration panel a list of names of 
the persons who will make oral arguments or presentations at the hearing on behalf of that Party and of other 
representatives or advisers who will be attending the hearing.  
31. The arbitration panel shall conduct the hearing in the following order, ensuring that the complaining Party and the 
Party complained against are afforded equal time:  
Argument  
(a) argument of the complaining Party;  
(b) argument of the Party complained against.  
Rebuttal  
(a) reply of the complaining Party;  
(b) counter-reply of the Party complained against.  
32. The arbitration panel may direct questions to the Parties or the experts at any time during the hearing.  
33. The arbitration panel shall arrange for a transcript of each hearing to be prepared and delivered as soon as possible 
to the Parties. The Parties may comment on the transcript and the arbitration panel may consider those comments.  
34. Each Party may deliver a supplementary written submission concerning any matter that arose during the hearing 
within 10 days of the date of the hearing.  
Questions in Writing  
35. The arbitration panel may, at any time during the proceedings, address questions in writing to one Party or both 
Parties. Each Party shall receive a copy of any questions put by the arbitration panel.  
36. A Party shall provide a copy of its written response to the arbitration panel's questions to the other Party. Each Party 
shall be given the opportunity to provide written comments on the other Party's reply within five days of the date of 
receipt of such reply.  
Confidentiality  
37 Each Party and its advisers shall treat as confidential any information submitted to the arbitration panel and 
designated as confidential by the other Party. When a Party submits a confidential version of its written submissions 
to the arbitration panel, it shall also, upon request of the other Party, provide a non-confidential summary of the 
information contained in its submissions that may be disclosed to the public no later than 15 days after the date of 
either the request or the submission, whichever is later, and an explanation of the reasons the non-disclosed 
information is confidential. Nothing in these Rules shall preclude a Party from disclosing statements of its own 
positions to the public to the extent that, when making reference to information submitted by the other Party, it 
does not disclose any information designated by the other Party as confidential. The arbitration panel shall meet in 
closed session when the submission and arguments of a Party contains confidential information. The Parties and their 
advisers shall maintain the confidentiality of the arbitration panel hearings when the hearings are held in closed 
session.EN  12.6.2020 Official Journal of the European Union L 186/1311
 
Ex parte  Contacts  
38. The arbitration panel shall not meet or communicate with a Party in the absence of the other Party.  
39. An arbitrator shall not discuss any aspect of the subject matter of the proceedings with one Party or both Parties in 
the absence of the other arbitrators.  
Amicus curiae  Submissions  
40. Unless the Parties agree otherwise within three days of the date of the establishment of the arbitration panel, the 
arbitration panel may receive unsolicited written submissions from natural or legal persons established in the 
territory of a Party who are independent from the governments of the Parties, provided that they are made 
within 10 days of the date of the establishment of the arbitration panel, that they are concise and in no case 
longer than 15 pages typed at double space, and that they are directly relevant to a factual or a legal issue under 
consideration by the arbitration panel.  
41. The submission shall contain a description of the person making the submission, whether natural or legal, including 
its nationality or place of establishment, the nature of its activities, its legal status, general objectives and the source 
of its financing, and specify the nature of the interest that the person has in the arbitration proceedings. It shall be 
drafted in the languages chosen by the Parties in accordance with Rules 44 and 45.  
42. The arbitration panel shall list in its ruling all the submissions it has received that conform to Rules 40 and 41. The 
arbitration panel shall not be obliged to address in its ruling the arguments made in those submissions. Any such 
submission shall be submitted to the Parties for their comments. The comments of the Parties shall be submitted 
within 10 days and they shall be taken into consideration by the arbitration panel.  
Urgent Cases  
43. In cases of urgency referred to in Chapter 15 (Dispute Settlement), the arbitration panel, after consulting the Parties, 
shall adjust the time limits referred to in these Rules, as appropriate, and shall notify the Parties of such adjustments.  
Translation and Interpretation  
44. During the consultations referred to in Article 15.3 (Consultations), and no later than the date of the meeting referred 
to in paragraph 2 of Article 15.8 (Dispute Settlement Proceedings of the Arbitration Panel), the Parties shall 
endeavour to agree on a common working language for the proceedings before the arbitration panel.  
45. If the Parties are unable to agree on a common working language, each Party shall make its written submissions in 
its chosen language which shall be one of the working languages of the WTO.  
46. Arbitration panel rulings shall be issued in the language or languages chosen by the Parties.  
47. Any Party may provide comments on the accuracy of the translation of any translated version of a document drawn 
up in accordance with these Rules.  
48. Any costs incurred for translation of an arbitration ruling shall be borne equally by the Parties.  
Other Procedures  
49. These Rules also apply to proceedings under Articles 15.3 (Consultations), 15.13 (Reasonable Period of Time for 
Compliance), 15.14 (Review of any Measure Taken to Comply with the Final Report), 15.15 (Temporary Remedies in 
Case of Non-Compliance) and 15.16 (Review of Measure Taken to Comply After the Adoption of Temporary 
Remedies for Non-Compliance). The time limits laid down in these Rules shall be adjusted in line with the 
special time limits provided for the adoption of a ruling by the arbitration panel in those other procedures.EN  L 186/1312 Official Journal of the European Union 12.6.2020
 
ANNEX 15-B  
CODE OF CONDUCT FOR ARBITRATORS AND MEDIATORS  
Definitions  
1. For the purposes of this Code of Conduct:  
(a) " arbitrator " means a member of an arbitration panel established under Article 15.7 (Establishment of the 
Arbitration Panel);  
(b) " assistant " means a person who, under the terms of appointment of an arbitrator, conducts research or provides 
assistance to that arbitrator;  
(c) " candidate " means an individual whose name is on the list of arbitrators referred to in Article 15.23 (List of 
Arbitrators) and who is under consideration for selection as a member of an arbitration panel under Article 15.7 
(Establishment of the Arbitration Panel);  
(d) " mediator " means a person who conducts a mediation procedure in accordance with Annex 15-C (Mediation 
Mechanism);  
(e) " proceedings ", unless otherwise specified, means dispute settlement proceedings of an arbitration panel under 
Chapter 15 (Dispute Settlement); and  
(f) " staff", in respect of an arbitrator, means persons under the direction and control of the arbitrator, other than 
assistants.  
Responsibilities  
2. Every candidate and arbitrator shall avoid impropriety and the appearance of impropriety, be independent and 
impartial, avoid direct and indirect conflicts of interests and observe high standards of conduct so that the integrity 
and impartiality of the dispute settlement mechanism is preserved. Former arbitrators shall comply with the 
obligations set out in Rules 15 to 18 of this Code of Conduct.  
Disclosure Obligations  
3. Prior to the appointment as an arbitrator under Chapter 15 (Dispute Settlement), a candidate shall disclose any 
interests, relationships, or matters, that are likely to affect that candidate’s independence or impartiality, or that might 
reasonably create an appearance of impropriety or bias in the proceedings. To that end, a candidate shall make all 
reasonable efforts to become aware of any such interests, relationships or matters.  
4. A candidate or arbitrator shall communicate, in writing, matters concerning actual or potential violations of this 
Code of Conduct to the Trade Committee for consideration by the Parties.  
5. Once appointed, an arbitrator shall continue to make all reasonable efforts to become aware of any interests, 
relationships or matters referred to in Rule 3 of this Code of Conduct and shall disclose them by informing the 
Trade Committee, in writing, for consideration by the Parties. The disclosure obligation is a continuing duty which 
requires an arbitrator to disclose any such interests, relationships or matters that may arise during any stage of the 
proceedings.  
Duties of Arbitrators  
6. An arbitrator shall be available to perform, and shall perform, his duties thoroughly, expeditiously, and with fairness 
and diligence, throughout the course of the proceedings.EN  12.6.2020 Official Journal of the European Union L 186/1313
 
7. An arbitrator shall consider only those issues raised in the proceedings and necessary for a ruling and shall not 
delegate this duty to any other person.  
8. An arbitrator shall take all appropriate steps to ensure that his assistant and staff are aware of, and comply with, 
Rules 2, 3, 4, 5, 16, 17 and 18 of this Code of Conduct.  
9. An arbitrator shall not engage in  ex parte  contacts concerning the proceedings.  
Independence and Impartiality of Arbitrators  
10. An arbitrator shall avoid creating an appearance of bias and shall not be influenced by self-interest, outside pressure, 
political considerations, public clamour and loyalty to a Party or fear of criticism.  
11. An arbitrator shall not, directly or indirectly, incur any obligation or accept any benefit that would in any way 
interfere, or appear to interfere, with the proper performance of his duties.  
12. An arbitrator shall not use his position on the arbitration panel to advance any personal or private interests and shall 
avoid actions that may create the impression that others are in a special position to influence him.  
13. An arbitrator shall not allow financial, business, professional, personal or social relationships or responsibilities to 
influence his conduct or judgement.  
14. An arbitrator shall avoid entering into any relationship or acquiring any financial interest that is likely to affect his 
impartiality or that might reasonably create an appearance of impropriety or bias.  
Obligations of Former Arbitrators  
15. All former arbitrators shall avoid actions that may create the appearance that they were biased in carrying out their 
duties or derived advantage from the decisions or rulings of the arbitration panel.  
Confidentiality  
16. No arbitrator or former arbitrator shall at any time disclose or use any non-public information concerning 
proceedings or acquired during proceedings except for the purposes of those proceedings and shall not, in any 
case, disclose or use any such information to gain personal advantage or advantage for others or to adversely affect 
the interest of others.  
17. An arbitrator shall not disclose an arbitration panel ruling or parts thereof prior to its publication in accordance with 
Chapter 15 (Dispute Settlement).  
18. An arbitrator or a former arbitrator shall not disclose the deliberations of an arbitration panel, or any arbitrator's 
view at any time.  
Expenses  
19. Each arbitrator shall keep a record and render a final account of the time devoted to the procedure and of his 
expenses, as well as the time and expenses of his assistant and staff.  
Mediators  
20. This Code of Conduct applies to mediators,  mutatis mutandis .EN  L 186/1314 Official Journal of the European Union 12.6.2020
 
ANNEX 15-C  
MEDIATION MECHANISM  
Article 1  
Objective  
The objective of this Annex is to facilitate the finding of mutually agreed solutions through a comprehensive and 
expeditious procedure with the assistance of a mediator, referred to in Article 15.4 (Mediation Mechanism).  
S e c t i o n A  
M e d i a t i o n P r o c e d u r e  
Article 2  
Request for Information  
1. Before the initiation of the mediation procedure, a Party may request, at any time and in writing, information 
regarding a measure adversely affecting trade or liberalisation of investment between the Parties. The Party to which such 
request is made shall provide, within 20 days, a written response containing its comments on the information contained 
in the request.  
2. Where the responding Party considers that a response within 20 days is not practicable, it shall inform the 
requesting Party of the reasons for not meeting that deadline, together with an estimate of the shortest period within 
which it will be able to provide its response.  
Article 3  
Initiation of the Mediation Procedure  
1. A Party may request, at any time, that the Parties enter into a mediation procedure. Such request shall be addressed 
to the other Party in writing. The request shall be sufficiently detailed, clearly present the concerns of the requesting Party  
and shall:  
(a) identify the specific measure at issue;  
(b) provide a statement of the alleged adverse effects on trade or liberalisation of investment between the Parties that the 
requesting Party considers the measure has, or could have; and  
(c) explain how the requesting Party considers that those effects are linked to the measure.  
2. The mediation procedure may only be initiated by mutual agreement of the Parties. The Party to which a request 
pursuant to paragraph 1 is addressed shall give sympathetic consideration to the request and reply by accepting or 
rejecting it in writing within 10 days of the date of its receipt.  
Article 4  
Selection of the Mediator  
1. Upon launch of the mediation procedure, the Parties shall endeavour to agree on a mediator no later than 15 days 
after the date of receipt of the reply referred to in paragraph 2 of Article 3 (Initiation of the Mediation Procedure) of this 
Annex.  
2. In the event that the Parties are unable to agree on a mediator within the time limit laid down in paragraph 1, either 
Party may request the chair of the Trade Committee, or the chair's delegate, to select the mediator by lot from the list 
established under Article 15.23 (List of Arbitrators). Representatives of the Parties shall be invited, with due notice, to be 
present when lots are drawn. In any event, the lot shall be carried out with the Party or Parties that are present.EN  12.6.2020 Official Journal of the European Union L 186/1315
 
3. The chair of the Trade Committee, or the chair's delegate, shall select the mediator within five working days of the 
reply referred to in paragraph 2 by either Party.  
4. Should the list provided for in Article 15.23 (List of Arbitrators) not be established at the time a request is made 
pursuant to Article 3 (Initiation of the Mediation Procedure) of this Annex the mediator shall be selected by lot from the 
individuals who have been formally proposed by one or both of the Parties.  
5. A mediator shall not be a citizen of either Party, unless the Parties agree otherwise.  
6. The mediator shall assist, in an impartial and transparent manner, the Parties in bringing clarity to the measure and 
its possible effects on trade or liberalisation of investment, and in reaching a mutually agreed solution. Annex 15-B (Code 
of Conduct for Arbitrators and Mediators) applies to mediators,  mutatis mutandis . Rules 3 to 7 (Notifications) and 44 to 48 
(Translation and Interpretation) of Annex 15-A (Rules of Procedure) apply  mutatis mutandis . 
Article 5  
Rules of the Mediation Procedure  
1. Within 10 days of the date of appointment of the mediator, the Party having invoked the mediation procedure shall 
present, in writing, a detailed description of the problem to the mediator and to the other Party, in particular of the 
operation of the measure at issue and its effects on trade or liberalisation of investment between the Parties. Within 
20 days of the date of delivery of that description, the other Party may provide, in writing, its comments to the 
description of the problem. Either Party may include in its description or comments any information that it deems 
relevant.  
2. The mediator may decide on the most appropriate way of bringing clarity to the measure concerned and its possible 
effects on trade or liberalisation of investment between the Parties. In particular, the mediator may organise meetings 
between the Parties, consult the Parties jointly or individually, seek the assistance of, or consult with, relevant experts and  
stakeholders and provide any additional support requested by the Parties. Before seeking the assistance of, or consulting 
with, relevant experts and stakeholders, the mediator shall consult with the Parties.  
3. The mediator may offer advice and propose a solution for the consideration of the Parties which may accept or 
reject the proposed solution or may agree on a different solution. The mediator shall not advise or give comments on the 
consistency of the measure at issue with the provisions of this Agreement.  
4. The mediation procedure shall take place in the territory of the Party to which the request was addressed or, by 
mutual agreement, in any other location or by any other means.  
5. The Parties shall endeavour to reach a mutually agreed solution within 60 days of the appointment of the mediator. 
Pending a final agreement, the Parties may consider possible interim solutions, especially if the measure involves 
perishable goods.  
6. The solution may be adopted by means of a decision of the Trade Committee. Either Party may make such solution 
subject to the completion of any necessary internal procedures. Mutually agreed solutions shall be made publicly available. 
The version disclosed to the public may not contain any information that a Party has designated as confidential.  
7. Upon request of the Parties, the mediator shall issue to the Parties, in writing, a draft factual report, providing a 
brief summary of:  
(a) the measure at issue in the mediation procedure;  
(b) the procedures followed; andEN  L 186/1316 Official Journal of the European Union 12.6.2020
 
(c) any mutually agreed solution reached as the final outcome of the mediation procedure, including possible interim 
solutions.  
The mediator shall provide the Parties 15 days to comment on the draft factual report. After considering the 
comments of the Parties submitted within that period, the mediator shall issue, in writing, a final factual report to 
the Parties within 15 days. The factual report shall not include any interpretation of this Agreement.  
8. The mediation procedure shall be terminated by:  
(a) the adoption of a mutually agreed solution by the Parties, on the date of its adoption;  
(b) mutual agreement of the Parties at any stage of the mediation procedure, on the date of that agreement;  
(c) a written declaration of the mediator, after consultation with the Parties, that further efforts at mediation would be to 
no avail, on the date of that declaration; or  
(d) a written declaration of a Party after exploring mutually agreed solutions under the mediation procedure and after 
having considered any advice and proposed solutions by the mediator, on the date of that declaration.  
S e c t i o n B  
I m p l e m e n t a t i o n  
Article 6  
Implementation of a Mutually Agreed Solution  
1. Where the Parties have agreed to a solution, each Party shall take the measures necessary to implement the mutually 
agreed solution within the agreed time frame.  
2. The implementing Party shall inform the other Party in writing of any steps or measures taken to implement the 
mutually agreed solution.  
S e c t i o n C  
G e n e r a l P r o v i s i o n s  
Article 7  
Confidentiality and Relationship to Dispute Settlement  
1. Unless the Parties agree otherwise, and without prejudice to paragraph 6 of Article 5 (Rules of the Mediation 
Procedure) of this Annex, all steps of the mediation procedure, including any advice or proposed solution, are 
confidential. However, any Party may disclose to the public the fact that mediation is taking place.  
2. The mediation procedure is without prejudice to the Parties' rights and obligations under Chapter 15 (Dispute 
Settlement) or any other agreement.  
3. Consultations under Chapter 15 (Dispute Settlement) are not required before initiating the mediation procedure. 
However, a Party should avail itself of the other relevant cooperation or consultation provisions in this Agreement before 
initiating the mediation procedure.  
4. A Party shall not rely on or introduce as evidence in other dispute settlement procedures under this Agreement or 
any other agreement, nor shall a panel take into consideration:  
(a) positions taken by the other Party in the course of the mediation procedure or information gathered under 
paragraph 2 of Article 5 (Rules of the Mediation Procedure) of this Annex;EN  12.6.2020 Official Journal of the European Union L 186/1317
 
(b) the fact that the other Party has indicated its willingness to accept a solution to the measure subject to mediation; or  
(c) advice given or proposals made by the mediator.  
5. A mediator may not serve as an arbitrator or panellist in dispute settlement proceedings under this Agreement or 
under the WTO Agreement relating to the same matter for which he has been a mediator.  
Article 8  
Time Limits  
Any time limit referred to in this Annex may be modified by mutual agreement between the Parties.  
Article 9  
Costs  
1. Each Party shall bear its own expenses derived from the participation in the mediation procedure.  
2. The Parties shall share jointly and equally the expenses derived from organisational matters, including the remun ­
eration and expenses of a mediator. The remuneration of a mediator shall be in accordance with that provided for the 
chairperson of an arbitration panel in accordance with Rule 12 of Annex 15-A (Rules of Procedure).EN  L 186/1318 Official Journal of the European Union 12.6.2020
 
PROTOCOL 1  
CONCERNING THE DEFINITION OF THE CONCEPT OF  " ORIGINATING PRODUCTS " AND METHODS OF 
ADMINISTRATIVE COOPERATION  
S e c t i o n A  
G e n e r a l p r o v i s i o n s  
Article 1  
Definitions  
For the purposes of this Protocol:  
(a) " Chapter ", "heading " and "subheading " means the Chapter, the heading (four-digit code) and the subheading (six-digit 
code) used in the nomenclature which constitutes the HS;  
(b) " classified " means included in the classification of a product or material under a particular Chapter, heading, or 
subheading of the Harmonized System;  
(c) " consignment " means products which are either sent simultaneously from one exporter to one consignee or covered 
by a single transport document covering their shipment from the exporter to the consignee or, in the absence of 
such a document, by a single invoice;  
(d) " customs value " means the value as determined in accordance with the Customs Valuation Agreement;  
(e) " exporter " means a person, located in the exporting Party, that is exporting the goods to the other Party and is able 
to prove the origin of the exported goods, whether or not that person is the manufacturer or carries out the export 
formalities;  
(f) " ex-works price " means the price paid for the product ex-works to the manufacturer in whose undertaking the last 
working or processing is carried out, provided that the price includes the value of all the materials used and all other 
costs related to its production, excluding any internal taxes which are, or may be, repaid when the product obtained 
is exported;  
where the price paid does not reflect all costs related to the manufacturing of the product which are actually incurred 
in the Union or in Viet Nam,  "ex-works price " means the sum of all those costs, excluding any internal taxes which 
are, or may be, repaid when the product obtained is exported;  
where the last working or processing has been subcontracted to a manufacturer, the term  "manufacturer " referred to 
in the first paragraph may refer to the enterprise that has employed the subcontractor;  
(g) " fungible materials " means materials that are of the same kind and commercial quality, with the same technical and 
physical characteristics, and which cannot be distinguished from one another once they are incorporated into the 
finished product;  
(h) " goods " means both materials and products;  
(i) " manufacture " means any kind of working or processing, manufacturing, producing, processing or assembling of 
goods;  
(j) " material " means,  inter alia , any ingredient, raw material, component or part used in the manufacture of a product;  
(k) " non-originating goods " or "non-originating materials " means goods or materials that do not qualify as originating in 
accordance with this Protocol;EN  12.6.2020 Official Journal of the European Union L 186/1319
 
(l) " originating goods " or "originating materials " means goods or materials that qualify as originating in accordance with 
this Protocol;  
(m) " product " means a product being manufactured, even if it is intended for later use in another manufacturing 
operation;  
(n) " territories " includes territorial sea;  
(o) " value of materials " means the customs value at the time of importation of the non-originating materials used or, if 
this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Union or in 
Viet Nam.  
S e c t i o n B  
D e f i n i t i o n o f t h e c o n c e p t o f  "  o r i g i n a t i n g p r o d u c t s  " 
Article 2  
General Requirements  
For the purpose of implementing this Agreement, the following products shall be considered as originating in a Party:  
(a) products wholly obtained in a Party within the meaning of Article 4 (Wholly Obtained Products);  
(b) products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such 
materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5 
(Sufficiently Worked or Processed Products).  
Article 3  
Cumulation of Origin  
1. Notwithstanding Article 2 (General Requirements), products shall be considered as originating in the exporting Party 
if such products are obtained there by incorporating materials originating in the other Party, provided that the working or 
processing carried out in the exporting Party goes beyond the operations referred to in Article 6 (Insufficient Working or 
Processing).  
2. Materials listed in Annex III to this Protocol (Materials Referred to in Paragraph 2 of Article 3) originating in an 
ASEAN country which applies with the Union a preferential trade agreement in accordance with Article XXIV of GATT 
1994, shall be considered as materials originating in Viet Nam when further processed or incorporated into one of the 
products listed in Annex IV to this Protocol (Products Referred to in Paragraph 2 of Article 3).  
3. For the purpose of paragraph 2, the origin of the materials shall be determined according to the rules of origin 
applicable in the framework of the Union's preferential trade agreements with those ASEAN countries.  
4. For the purpose of paragraph 2, the originating status of materials exported from an ASEAN country to Viet Nam 
to be used in further working or processing shall be established by a proof of origin as if those materials were exported 
directly to the Union.  
5. The cumulation provided for in paragraphs 2 to 4 applies if:  
(a) the ASEAN countries involved in the acquisition of the originating status have undertaken to:  
(i) comply or ensure compliance with this Protocol; and  
(ii) provide the administrative cooperation necessary to ensure the correct implementation of this Protocol both with 
regard to the Union and among themselves;  
(b) the undertakings referred to in subparagraph (a) have been notified to the Union; andEN  L 186/1320 Official Journal of the European Union 12.6.2020
 
(c) the tariff duty the Union applies to the products listed in Annex IV to this Protocol obtained in Viet Nam by use of 
such cumulation is higher than or the same as the duty the Union applies to the same product originating in the 
ASEAN country involved in the cumulation.  
6. Proofs of origin issued by application of paragraph 2 shall bear the following entry:  "Application of Article 3 (2) of 
Protocol 1 to the Viet Nam - EU FTA ". 
7. Fabrics originating in the Republic of Korea shall be considered as originating in Viet Nam when further processed 
or incorporated into one of the products listed in Annex V to this Protocol obtained in Viet Nam, provided that they 
have undergone working or processing in Viet Nam which goes beyond the operations referred to in Article 6 (Insuf ­
ficient Working or Processing).  
8. For the purpose of paragraph 7, the origin of the fabrics shall be determined in accordance with the rules of origin 
applicable in the framework of the  Free Trade Agreement between the European Union and its Member States, of the one part, 
and the Republic of Korea, of the other part , except for the rules set out in Annex II(a) to the Protocol concerning the 
Definition of  " Originating Products " and Methods of Administrative Cooperation of that preferential trade agreement.  
9. For the purpose of paragraph 7, the originating status of the fabrics exported from the Republic of Korea to Viet 
Nam to be used in further working or processing shall be established by a proof of origin as if those fabrics were 
exported directly from the Republic of Korea to the Union.  
10. The cumulation provided for in paragraphs 7 to 9 applies if:  
(a) the Republic of Korea applies with the Union a preferential trade agreement in accordance with Article XXIV of GATT 
1994;  
(b) the Republic of Korea and Viet Nam have undertaken and notified to the Union their undertaking to:  
(i) comply or ensure compliance with the cumulation provided for by this Article; and  
(ii) provide the administrative cooperation necessary to ensure the correct implementation of this Protocol both with 
regard to the Union and between themselves.  
11. Proofs of origin issued by Viet Nam by application of paragraph 7 shall bear the following entry:  "Application of 
Article 3(7) of Protocol 1 to the Viet Nam - EU FTA ". 
12. On request of a Party, the Committee on Customs established pursuant to Article 17.2 (Specialised Committees) of 
this Agreement, may decide that fabrics originating in a country with which both the Union and Viet Nam apply a 
preferential trade agreement in accordance with Article XXIV of GATT 1994 shall be considered as originating in a Party 
when further processed or incorporated into one of the products listed in Annex V to this Protocol obtained in that Party, 
provided that they have undergone working or processing in that Party which goes beyond the operations referred to in 
Article 6 (Insufficient Working or Processing).  
13. When taking the decision on the request for cumulation and its modalities referred to in paragraph 12, the 
Committee on Customs shall take into account the interests of the other Party and the objectives of this Agreement.  
Article 4  
Wholly Obtained Products  
1. The following shall be considered as wholly obtained in a Party:  
(a) mineral products extracted from its soil or from its seabed;  
(b) plants and vegetable products grown and harvested or gathered there;  
(c) live animals born and raised there;EN  12.6.2020 Official Journal of the European Union L 186/1321
 
(d) products from live animals raised there;  
(e) products from slaughtered animals born and raised there;  
(f) products obtained by hunting or fishing conducted there;  
(g) products of aquaculture, where the fish, crustaceans and molluscs are born or raised there from eggs, fry, fingerlings 
and larvae;  
(h) products of sea fishing and other products taken from outside any territorial sea by its vessels;  
(i) products made aboard its factory ships exclusively from products referred to in subparagraph (h);  
(j) used articles collected there which are only fit for the recovery of raw materials;  
(k) waste and scrap resulting from manufacturing operations conducted there;  
(l) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has 
exclusive exploitation rights;  
(m) goods produced there exclusively from the products specified in subparagraphs (a) to (l).  
2. The terms  "its vessels " and "its factory ships " in subparagraphs 1(h) and 1(i) apply only to vessels and factory ships 
which:  
(a) are registered in a Member State of the Union or in Viet Nam;  
(b) flies the flag of a Member State of the Union or of Viet Nam; and  
(c) meet one of the following conditions:  
(i) they are at least 50 per cent owned by natural persons of a Party; or  
(ii) they are owned by legal persons which:  
(A) have their head office and their main place of business in the Union or Viet Nam; and  
(B) are at least 50 per cent owned by a Member State of the Union or by Viet Nam or by public entities or 
nationals of a Party.  
Article 5  
Sufficiently Worked or Processed Products  
1. For the purpose of subparagraph (b) of Article 2 (General Requirements), products which are not wholly obtained 
are considered to be sufficiently worked or processed when the conditions set out in Annex II to this Protocol are 
fulfilled.  
2. The conditions referred to in paragraph 1 indicate, for all products covered by this Agreement, the working or 
processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to 
such materials.  
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture 
of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no 
account shall be taken of the non-originating materials which may have been used in its manufacture.EN  L 186/1322 Official Journal of the European Union 12.6.2020
 
3. By way of derogation from paragraph 1 and subject to paragraphs 4 and 5, non-originating materials which, in 
accordance with the conditions set out in Annex II to this Protocol, are not to be used in the manufacture of a given 
product, may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:  
(a) 10 per cent of the weight of the product or ex-works price for products of Chapters 2 and 4 to 24 of the HS, other 
than processed fishery products referred to in Chapter 16 of the HS; or  
(b) 10 per cent of the ex-works price of the product for other products, except for products of Chapters 50 to 63 of the 
HS, for which the tolerances mentioned in Notes 6 and 7 of Annex I to this Protocol apply.  
4. Paragraph 3 shall not allow exceeding any of the percentages for the maximum value or weight of non-originating 
materials as specified in Annex II to this Protocol.  
5. Paragraphs 3 and 4 do not apply to products wholly obtained in a Party within the meaning of Article 4 (Wholly 
Obtained Products). Without prejudice to Article 6 (Insufficient Working or Processing) and paragraph 2 of Article 7 
(Unit of Qualification), the tolerance provided for in paragraphs 3 and 4 applies to the sum of all the materials which are 
used in the manufacture of a product for which Annex II to this Protocol requires that such materials be wholly obtained.  
Article 6  
Insufficient Working or Processing  
1. The following operations shall be considered as insufficient working or processing to confer the status of orig ­
inating products, whether or not the requirements of Article 5 (Sufficiently Worked or Processed Products) are satisfied:  
(a) preserving operations to ensure that the products remain in good condition during transport and storage;  
(b) breaking-up and assembly of packages;  
(c) washing, cleaning, removal of dust, oxide, oil, paint or other coverings;  
(d) ironing or pressing of textiles and textile articles;  
(e) simple painting and polishing operations;  
(f) husking and partial or total milling of rice; polishing and glazing of cereals and rice;  
(g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;  
(h) peeling, stoning and shelling of fruits, nuts and vegetables;  
(i) sharpening, simple grinding or simple cutting;  
(j) sifting, screening, sorting, classifying, grading, or matching (including the making-up of sets of articles);  
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging 
operations;  
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;  
(n) simple addition of water, dilution, dehydration or denaturation of products;  
(o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;EN  12.6.2020 Official Journal of the European Union L 186/1323
 
(p) a combination of two or more of the operations specified in subparagraphs (a) to (o); or  
(q) slaughter of animals.  
2. For the purpose of paragraph 1, operations shall be considered simple when for their performance neither special 
skills are required nor machines, apparatus or tools especially produced or installed for those operations.  
3. All operations carried out either in the Union or in Viet Nam on a given product shall be considered together when 
determining whether the working or processing undergone by that product is to be regarded as insufficient within the 
meaning of paragraph 1.  
Article 7  
Unit of Qualification  
1. The unit of qualification for the application of this Protocol shall be the particular product which is considered as 
the basic unit when determining classification using the nomenclature of the HS.  
2. When a consignment consists of a number of identical products classified under the same subheading of the HS, 
each individual item shall be taken into account when applying this Protocol.  
3. Where, under General Rule 5 of the HS, packaging is included in the product for classification purposes, it shall be 
included for the purposes of determining origin.  
Article 8  
Accessories, Spare Parts and Tools  
Accessories, spare parts, tools and instructional or other information materials dispatched with a piece of equipment, 
machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not 
separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.  
Article 9  
Sets  
Sets, as defined in General Rule 3 of the HS, shall be regarded as originating when all component products are originating 
products. When a set is composed of originating and non-originating products, the set as a whole shall be regarded as 
originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of 
the set.  
Article 10  
Neutral Elements  
In order to determine whether a product originates in a Party, it shall not be necessary to determine the origin of the 
following elements which might be used in its manufacture:  
(a) energy and fuel;  
(b) production plants and equipment, including goods to be used for their maintenance;  
(c) machines, tools, dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; 
lubricants, greases, compounding materials and other materials used in production or used to operate equipment and 
buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; catalysts and solvents; equipment, devices 
and supplies used for testing or inspecting the product; and  
(d) other goods which do not enter and which are not intended to enter into the final composition of the product.EN  L 186/1324 Official Journal of the European Union 12.6.2020
 
Article 11  
Accounting Segregation  
1. If originating and non-originating fungible materials are used in the working or processing of a product, the 
competent authorities may, at the written request of economic operators, authorise the management of materials 
using the accounting segregation method without keeping the materials in separate stocks.  
2. The competent authorities may make the granting of authorisation referred to in paragraph 1 subject to any 
conditions they deem appropriate.  
3. The authorisation shall be granted only if by use of the accounting segregation method it can be ensured that, at 
any time, the number of products obtained which could be considered as originating in the Union or in Viet Nam is the 
same as the number that would have been obtained by using a method of physical segregation of the stocks.  
4. If authorised, the accounting segregation method and its application shall be recorded on the basis of the general 
accounting principles applicable in the Union or in Viet Nam, depending on where the product is manufactured.  
5. A manufacturer using the accounting segregation method shall make out or apply for origin declarations for the 
quantity of products which may be considered as originating in the exporting Party. At the request of the customs 
authorities or the competent authorities of the exporting Party, the beneficiary shall provide a statement of how the 
quantities have been managed.  
6. The competent authorities shall monitor the use made of the authorisation referred to in paragraph 3 and may 
withdraw it if the manufacturer makes improper use of it or fails to fulfil any of the other conditions laid down in this 
Protocol.  
S e c t i o n C  
T e r r i t o r i a l r e q u i r e m e n t s  
Article 12  
Principle of Territoriality  
1. The conditions set out in Section B (Definition of the Concept of  "Originating Products ") relating to the acquisition 
of originating status shall be fulfilled without interruption in a Party.  
2. If originating goods exported from a Party return from a third country, they shall be considered as non-originating, 
unless it can be demonstrated to the satisfaction of the customs authorities that the returning goods:  
(a) are the same as those exported; and  
(b) have not undergone any operation beyond what is necessary to preserve them in good condition while they were in 
that third country or while being exported.  
Article 13  
Non-Alteration  
1. The products declared for home use in a Party shall be the same products as exported from the other Party in which 
they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations 
other than operations to preserve them in good condition or other than adding or affixing marks, labels, seals or any 
other documentation to ensure compliance with specific domestic requirements of the importing Party carried out under 
customs supervision in the country or countries of transit or splitting prior to being declared for home use.  
2. Storage of products or consignments may take place provided they remain under customs supervision in the 
country or countries of transit.  
3. Without prejudice to Section D (Proof of Origin), the splitting of consignments may take place where carried out by 
the exporter or under his responsibility, provided they remain under customs supervision in the country or countries of 
splitting.EN  12.6.2020 Official Journal of the European Union L 186/1325
 
4. In case of doubt, the importing Party may request the declarant to provide evidence of compliance, which may be 
given by any means, including:  
(a) contractual transport documents such as bills of lading;  
(b) factual or concrete evidence based on marking or numbering of packages;  
(c) any evidence related to the goods themselves;  
(d) a certificate of non-manipulation provided by the customs authorities of the country or countries of transit or 
splitting, or any other documents demonstrating that the goods remained under customs supervision in the country 
or countries of transit or splitting.  
Article 14  
Exhibitions  
1. Originating products sent for exhibition in a country other than a Party and sold after the exhibition for impor ­
tation in a Party shall benefit on importation from the provisions of this Agreement provided it is shown to the 
satisfaction of the customs authorities that:  
(a) an exporter has consigned these products from a Party to the country in which the exhibition is held and has 
exhibited them there;  
(b) the products have been sold or otherwise disposed of by that exporter to a person in a Party;  
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent 
for exhibition; and  
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration 
at the exhibition.  
2. A proof of origin must be issued or made out in accordance with the provisions of Section D (Proof of Origin) and 
submitted to the customs authorities of the importing Party in the normal manner. The name and address of the 
exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under 
which the products have been exhibited may be required.  
3. Paragraph 1 applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display 
which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, 
provided that the products remain under customs control.  
S e c t i o n D  
P r o o f o f o r i g i n  
Article 15  
General Requirements  
1. Products originating in the Union shall, on importation into Viet Nam, benefit from this Agreement upon 
submission of any of the following proofs of origin:  
(a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of a Certificate of Origin) 
to 18 (Issuance of a Duplicate Certificate of Origin);  
(b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by:  
(i) an approved exporter within the meaning of Article 20 (Approved Exporter) for any consignment regardless of its 
value; or  
(ii) any exporter for consignments the total value of which does not exceed EUR 6 000;EN  L 186/1326 Official Journal of the European Union 12.6.2020
 
(c) a statement of origin made out by exporters registered in an electronic database in accordance with the relevant 
legislation of the Union after the Union has notified to Viet Nam that such legislation applies to its exporters. Such 
notification may stipulate that subparagraphs (a) and (b) shall cease to apply to the Union.  
2. Products originating in Viet Nam shall, on importation into the Union, benefit from this Agreement upon 
submission of any of the following proofs of origin:  
(a) a certificate of origin made out in accordance with Articles 16 (Procedure for the Issuance of a Certificate of Origin) 
to 18 (Issuance of a Duplicate Certificate of Origin);  
(b) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by 
any exporter for consignments the total value of which is to be determined in the national legislation of Viet Nam 
and shall not exceed EUR 6 000;  
(c) an origin declaration made out in accordance with Article 19 (Conditions for Making out an Origin Declaration) by 
an exporter approved or registered in accordance with the relevant legislation of Viet Nam after Viet Nam has notified 
to the Union that such legislation applies to its exporters. Such notification may stipulate that subparagraph (a) shall 
cease to apply to Viet Nam.  
3. Originating products within the meaning of this Protocol shall, in the cases specified in Article 24 (Exemptions from 
Proof of Origin), benefit from this Agreement without requiring the submission of any of the documents referred to in 
this Article.  
Article 16  
Procedure for the Issuance of a Certificate of Origin  
1. A certificate of origin shall be issued by the competent authorities of the exporting Party on application having been 
made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.  
2. For this purpose, the exporter or his authorised representative shall fill out both the certificate of origin, specimen of 
which appears in Annex VII to this Protocol, and the application form. The specimen of the application form to be used 
for exports from the Union to Viet Nam appears in Annex VII to this Protocol; the specimen of the application form to 
be used for exports from Viet Nam to the Union shall be determined in the domestic legislation of Viet Nam. These 
forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the 
domestic law of the exporting Party. If they are hand-written, they shall be completed in ink in printed characters. The 
description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the 
box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being 
crossed through to prevent any subsequent addition.  
3. The exporter applying for the issuance of a certificate of origin shall be prepared to submit at any time, at the 
request of the competent authorities of the exporting Party, all appropriate documents proving the originating status of 
the products concerned as well as the fulfilment of the other requirements of this Protocol.  
4. A certificate of origin shall be issued by the competent authorities of the exporting Party if the products concerned 
can be considered as products originating in the Union or in Viet Nam and fulfil the other requirements of this Protocol.  
5. The competent authorities issuing certificates of origin shall take any steps necessary to verify the originating status 
of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to 
call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered 
appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they 
shall check whether the space reserved for the description of the products has been completed in such a manner as to 
exclude all possibility of fraudulent additions.  
6. The date of issuance of the certificate of origin shall be indicated in Box 11 of the certificate.  
7. The certificate of origin shall be issued as soon as possible to but not later than three working days after the date of 
exportation (the declared shipment date).EN  12.6.2020 Official Journal of the European Union L 186/1327
 
Article 17  
Certificates of Origin Issued Retrospectively  
1. Notwithstanding paragraph 7 of Article 16 (Procedure for the Issuance of a Certificate of Origin), a certificate of 
origin may also be issued after exportation of the products to which it relates in specific situations where:  
(a) it was not issued at the time of exportation because of errors, involuntary omissions or other valid reasons;  
(b) it is demonstrated to the competent authorities that a certificate of origin was issued but was not accepted at 
importation for technical reasons; or  
(c) the final destination of the products concerned was not known at the time of exportation and was determined during 
their transportation, storage or after splitting of consignments in accordance with Article 13 (Non-Alteration).  
2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of 
exportation of the products to which the certificate of origin relates, and state the reasons for his request.  
3. The competent authorities may issue a certificate of origin retrospectively only after verifying that the information 
supplied in the exporter's application conforms with that in the corresponding file.  
4. Certificates of origin issued retrospectively shall be endorsed with the following phrase in English:  "ISSUED RETRO ­
SPECTIVELY ". 
5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the certificate of origin.  
Article 18  
Issuance of a Duplicate Certificate of Origin  
1. In the event of theft, loss or destruction of a certificate of origin, the exporter may apply to the competent 
authorities which issued it for a duplicate made out on the basis of the export documents in their possession.  
2. The duplicate issued in this way must be endorsed with the following word in English:  "DUPLICATE ". 
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate certificate of origin.  
4. The duplicate, which must bear the date of issue of the original certificate of origin, shall take effect as from that 
date.  
Article 19  
Conditions for Making out an Origin Declaration  
1. An origin declaration may be made out if the products concerned can be considered as products originating in the 
Union or in Viet Nam and fulfil the other requirements of this Protocol.  
2. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the 
competent authorities of the exporting Party, all appropriate documents proving the originating status of the products 
concerned as well as the fulfilment of the other requirements of this Protocol.  
3. An origin declaration shall be made out by the exporter on the invoice, the delivery note or any other commercial 
document which describes the products concerned in sufficient details to enable them to be identified, by typing, 
stamping or printing on that document the declaration, the text of which appears in Annex VI to this Protocol, using 
one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the 
exporting Party. If the declaration is hand-written, it shall be written in ink in capital characters.  
4. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter 
within the meaning of Article 20 (Approved Exporter) shall not be required to sign such declarations provided that he 
gives the competent authorities of the exporting Party a written undertaking that he accepts full responsibility for any 
origin declaration which identifies him as if it had been signed in manuscript by him.EN  L 186/1328 Official Journal of the European Union 12.6.2020
 
5. An origin declaration may be made out after exportation provided that it is presented in the importing Party no 
later than two years, or the period specified in the legislation of the importing Party, after the entry of the goods into the 
territory.  
6. The conditions for making out an origin declaration referred to in paragraphs 1 to 5 apply  mutatis mutandis  to 
statements of origin made out by an exporter registered as provided for in subparagraphs 1(c) and 2(c) of Article 15 
(General Requirements).  
Article 20  
Approved Exporter  
1. The competent authorities of the exporting Party may authorise any exporter (hereinafter referred to as  "approved 
exporter ") who exports products under this Agreement to make out origin declarations irrespective of the value of the 
products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the competent authorities all 
guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of 
this Protocol.  
2. The competent authorities may grant the status of approved exporter subject to any conditions specified in 
domestic legislation which they consider appropriate.  
3. The competent authorities shall grant to the approved exporter an authorisation number which shall appear on the 
origin declaration.  
4. The competent authorities shall monitor the use of the authorisation by the approved exporter.  
5. The competent authorities may withdraw the authorisation at any time. They shall do so when the approved 
exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in 
paragraph 2 or otherwise makes an incorrect use of the authorisation.  
Article 21  
Validity of Proof of Origin  
1. A proof of origin shall be valid for 12 months from the date of issuance in the exporting Party, and shall be 
submitted to the customs authorities of the importing Party within that period.  
2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity 
referred to in paragraph 1 may be accepted for the purpose of applying preferential tariff treatment, when the importer 
failed to submit those documents by the final date of the period of validity due to  force majeure  or other valid reasons 
beyond that person's control.  
3. In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of 
origin when the products have been imported within the period of validity referred to in paragraph 1.  
Article 22  
Submission of Proof of Origin  
For the purpose of claiming preferential tariff treatment, proofs of origin shall be submitted to the customs authorities of 
the importing Party in accordance with the procedures applicable in that Party. Those authorities may request a trans ­
lation of the proof of origin if it is not issued in English.  
Article 23  
Importation by Instalments  
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, 
dismantled or non-assembled products within the meaning of General Rule 2(a) of the HS falling within Sections XVI and 
XVII or headings 7308 and 9406 of the HS are imported by instalments, a single proof of origin for such products shall 
be submitted to the customs authorities upon importation of the first instalment.EN  12.6.2020 Official Journal of the European Union L 186/1329
 
Article 24  
Exemptions from Proof of Origin  
1. Products sent as small packages from private persons to private persons or forming part of travellers' personal 
luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that 
such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and 
where there is no doubt as to the veracity of such declaration. In the case of products sent by post, this declaration can be 
made on the customs declaration CN22, CN23 or on a sheet of paper attached to that document.  
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or 
their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the 
products that no commercial purpose exists.  
3. Furthermore, the total value of the products referred to in paragraphs 1 and 2 shall not exceed:  
(a) when entering the Union, EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part 
of travellers' personal luggage;  
(b) when entering Viet Nam, USD 200, both in the case of small packages and in the case of products forming part of 
travellers' personal luggage.  
Article 25  
Supporting Documents  
The documents referred to in paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and 
paragraph 2 of Article 19 (Conditions for Making out an Origin Declaration), used for the purpose of proving that 
products covered by an origin declaration or a certificate of origin can be considered as products originating in the Union 
or in Viet Nam and fulfil the other requirements of this Protocol, may consist,  inter alia , of the following:  
(a) direct evidence of the manufacturing or other processes carried out by the exporter or supplier to obtain the goods 
concerned, contained for example in his accounts or internal book-keeping;  
(b) documents proving the originating status of materials used, issued or made out in a Party, where those documents are 
used in accordance with domestic law;  
(c) documents proving the working or processing of materials in a Party, issued or made out in a Party, where those 
documents are used in accordance with domestic law; or  
(d) proof of origin proving the originating status of materials used, issued or made out in a Party in accordance with this 
Protocol.  
Article 26  
Preservation of Proof of Origin and Supporting Documents  
1. The exporter making out an origin declaration or applying for the issuance of a certificate of origin shall keep for at 
least three years a copy of this origin declaration or of the certificate of origin as well as of the documents referred to in 
paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and paragraph 2 of Article 19 (Conditions 
for Making out an Origin Declaration).  
2. The competent authorities of the exporting Party issuing a certificate of origin shall keep for at least three years the 
application form referred to in in paragraph 2 of Article 16 (Procedure for the Issuance of a Certificate of Origin).  
3. The customs authorities of the importing Party shall keep for at least three years the proofs of origin submitted to 
them.EN  L 186/1330 Official Journal of the European Union 12.6.2020
 
4. Each Party shall permit, in accordance with that Party's laws and regulations, exporters in its territory to maintain 
documentation or records in any form or medium, provided that the documentation or records can be retrieved and 
printed.  
Article 27  
Discrepancies and Formal Errors  
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the 
documents submitted to the customs office for the purpose of carrying out the formalities for importing the products 
shall not  ipso facto  render the proof of origin null and void if it is duly established that this document corresponds to the 
products submitted.  
2. Obvious formal errors such as typing errors on a proof of origin shall not cause this document to be rejected if 
these errors are not such as to create doubts concerning the correctness of the statements made in this document.  
3. For multiple goods declared under the same proof of origin, a problem encountered with one of the goods listed 
shall not affect or delay the granting of preferential tariff treatment and customs clearance of the remaining goods listed 
in the proof of origin.  
Article 28  
Amounts Expressed in Euro  
1. For the application of subparagraph 1(b)(ii) of Article 15 (General Requirements) and subparagraph 3(a) of 
Article 24 (Exemptions from Proof of Origin) in cases where products are invoiced in a currency other than euro, 
amounts in the national currencies of the Member States of the Union or of Viet Nam equivalent to the amounts 
expressed in euro shall be fixed annually by each Party.  
2. A consignment shall benefit from subparagraph 1(b)(ii) of Article 15 (General Requirements) and subparagraph 3(a) 
of Article 24 (Exemptions from Proof of Origin) by reference to the currency in which the invoice is drawn up, according 
to the amount fixed by the Party concerned.  
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts 
expressed in euro as at the first working day of October. The amounts shall be communicated to the European 
Commission by 15 October and shall apply from 1 January of the following year. The European Commission shall 
notify all countries concerned of the relevant amounts.  
4. A Party may round up or down the amount resulting from the conversion into its national currency of an amount 
expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 
5 per cent. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time 
of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results 
in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be 
retained unchanged if the conversion would result in a decrease in that equivalent value.  
5. The amounts expressed in euro shall be reviewed by the Committee on Customs at the request of the Union or of 
Viet Nam. When carrying out that review, the Committee on Customs shall consider the desirability of preserving the 
effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.  
S e c t i o n E  
A r r a n g e m e n t s f o r a d m i n i s t r a t i v e c o o p e r a t i o n  
Article 29  
Cooperation between Competent Authorities  
1. The authorities of the Parties shall provide each other, through the European Commission, with specimen 
impressions of stamps used in their competent authorities for the issue of certificates of origin and with the addresses 
of the customs authorities responsible for verifying those certificates and origin declarations.  
2. In order to ensure the proper application of this Protocol, the Parties shall assist each other, through their 
competent authorities, in verifying the authenticity of the certificates of origin or the origin declarations and the 
correctness of the information given in these documents.EN  12.6.2020 Official Journal of the European Union L 186/1331
 
Article 30  
Verification of Proofs of Origin  
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the competent authorities of 
the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the 
products concerned or the fulfilment of the other requirements of this Protocol.  
2. For the purpose of implementing the provisions of paragraph 1, the competent authorities of the importing Party 
shall return the certificate of origin and the invoice, if it has been submitted, or the origin declaration, or a copy of these  
documents, to the competent authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. 
Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall 
be forwarded in support of the request for verification.  
3. The verification shall be carried out by the competent authorities of the exporting Party. For that purpose, they shall 
have the right to request any evidence and to carry out any inspection of the exporter's accounts or any other check 
considered appropriate.  
4. If the competent authorities of the importing Party decide to suspend the granting of preferential tariff treatment to 
the products concerned while awaiting the results of the verification, release of the products shall be offered to the 
importer subject to any precautionary measures deemed necessary. Any suspension of preferential tariff treatment shall be 
reinstated as soon as possible after the originating status of the products concerned or the fulfilment of the other 
requirements of this Protocol has been ascertained by the competent authorities of the importing Party.  
5. The competent authorities requesting the verification shall be informed of the results of this verification as soon as 
possible. These results must indicate clearly whether the documents are authentic and whether the products concerned 
can be considered as products originating in the Parties and fulfil the other requirements of this Protocol.  
6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the 
reply does not contain sufficient information to determine the authenticity of the document in question or the real origin 
of the products, the requesting competent authorities may, except in exceptional circumstances, refuse entitlement to the 
preferential tariff treatment.  
Article 31  
Dispute Settlement  
1. Where disputes arise in relation to the verification procedures provided for in Article 30 (Verification of Proofs of 
Origin) which cannot be settled between the competent authorities requesting a verification and the competent authorities 
responsible for carrying out this verification, they shall be submitted to the Committee on Customs.  
2. Disputes between the importer and the competent authorities of the importing Party, shall be settled in accordance 
with the legislation of that Party.  
Article 32  
Penalties  
Each Party shall provide for procedures for penalties to be imposed on any person who draws up, or causes to be drawn 
up, a document which contains incorrect information for the purpose of obtaining preferential tariff treatment for 
products.  
Article 33  
Confidentiality  
Each Party shall maintain, in accordance with its law, the confidentiality of information and data collected in the process 
of verification and shall protect that information and data from disclosure that could prejudice the competitive position 
of the person providing them. Any information and data communicated between the authorities of the Parties competent 
for the administration and enforcement of origin determination shall be treated as confidential.EN  L 186/1332 Official Journal of the European Union 12.6.2020
 
S e c t i o n F  
C e u t a a n d m e l i l l a  
Article 34  
Application of This Protocol  
1. For the purpose of the application of this Protocol, the term  " Party " does not cover Ceuta and Melilla.  
2. Products originating in Viet Nam, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs 
treatment under this Agreement as that which is applied to products originating in the customs territory of the Union 
under Protocol 2 to the  Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the 
adjustments to the Treaties , signed on 12 June 1985. Viet Nam shall grant to imports of products covered by this 
Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products 
imported from and originating in the Union.  
3. For the purpose of the application of paragraph 2, concerning products originating in Ceuta and Melilla, this 
Protocol applies  mutatis mutandis  subject to the special conditions set out in Article 35 (Special Conditions).  
Article 35  
Special Conditions  
1. Provided that they satisfy the requirements of Article 13 (Non-Alteration), the following products shall be 
considered as:  
(a) products originating in Ceuta and Melilla:  
(i) products wholly obtained in Ceuta and Melilla; or  
(ii) products obtained in Ceuta and Melilla, in the manufacture of which products other than those referred to in 
subparagraph (a) are used, provided that:  
(A) those products have undergone sufficient working or processing within the meaning of Article 5 (Sufficiently 
Worked or Processed Products); or  
(B) those products are originating in a Party, provided that they have been submitted to working or processing 
which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing);  
(b) products originating in Viet Nam:  
(i) products wholly obtained in Viet Nam; or  
(ii) products obtained in Viet Nam, in the manufacture of which products other than those referred to in 
subparagraph (a) are used, provided that:  
(A) those products have undergone sufficient working or processing within the meaning of Article 5 (Sufficiently 
Worked or Processed Products); or  
(B) those products are originating in Ceuta and Melilla or in the Union, provided that they have been submitted 
to working or processing which goes beyond the operations referred to in Article 6 (Insufficient Working or 
Processing).  
2. Ceuta and Melilla shall be considered as a single territory.  
3. The exporter or his authorised representative shall enter  "Viet Nam " and "Ceuta and Melilla " on the proof of origin.  
4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.EN  12.6.2020 Official Journal of the European Union L 186/1333
 
S e c t i o n G  
F i n a l p r o v i s i o n s  
Article 36  
Committee on Customs  
1. The Committee on Customs established pursuant to Article 17.2 (Specialised Committees) of this Agreement may 
review the provisions of this Protocol and submit a proposal for a decision to be adopted by the Trade Committee to 
amend it.  
2. The Committee on Customs shall endeavour to agree upon the uniform administration of the rules of origin, 
including tariff classification and valuation matters relating to the rules of origin and technical, interpretative or adminis ­
trative matters relating to this Protocol.  
Article 37  
Coherence of Rules of Origin  
Following the conclusion of a free trade agreement between the Union and another ASEAN country, the Committee on 
Customs may submit a proposal for a decision to be adopted by the Trade Committee to amend this Protocol to ensure 
coherence between the respective rules of origin.  
Article 38  
Transitional Provisions  
The preferential tariff treatment under this Agreement may be applied to goods, which comply with this Protocol and 
which on the date of entry into force of this Agreement, are either in the Parties, in transit, in temporary storage, in 
customs warehouses or in free zones, subject to the submission of a proof of origin made out retrospectively to the 
customs authorities of the importing Party, and, if requested, evidence in accordance with Article 13 (Non-Alteration) 
showing that the goods have not been altered.EN  L 186/1334 Official Journal of the European Union 12.6.2020
 
ANNEX I to Protocol 1  
INTRODUCTORY NOTES TO ANNEX II (LIST OF REQUIRED WORKING OR PROCESSING)  
Note 1 – General Introduction  
The list in Annex II to Protocol 1 sets out the conditions required for all products to be considered as sufficiently worked 
or processed within the meaning of Article 5 (Sufficiently Worked or Processed Products). There are four different types 
of rules, which vary according to the product:  
(a) through working or processing a maximum content of non-originating materials is not exceeded;  
(b) through working or processing the four-digit HS heading or six-digit HS subheading of the manufactured products 
becomes different from the four-digit HS heading or six-digit HS subheading, respectively, of the materials used. 
However, in the case set out in the second paragraph of Note 3.3., the four-digit HS heading or six-digit HS 
subheading of the manufactured products may be the same as the four-digit HS heading or six-digit HS subheading, 
respectively, of the materials used;  
(c) a specific working and processing operation is carried out; or  
(d) working or processing is carried out on certain wholly obtained materials.  
Note 2 – The Structure of the List of Required Working or Processing  
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or 
Chapter number used in the HS and the second column gives the description of goods used in that system for that 
heading or Chapter. For each entry in the first two columns, a rule is specified in column 3. Where, in some cases, 
the entry in the first column is preceded by an  "ex", this signifies that the rules in column 3 apply only to the part 
of that heading as described in column 2.  
2.2. Where several heading numbers are grouped together in column 1 or a Chapter number is given and the 
description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 apply 
to all products which, under the HS, are classified in headings of the Chapter or in any of the headings grouped 
together in column 1.  
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the 
description of that part of the heading covered by the adjacent rules in column 3.  
2.4. Where two alternative rules are set out in column 3 that are separated by use of a different line and linked by an  
"or", it shall be at the choice of the exporter which one to use.  
Note 3 – Examples of How to Apply the Rules  
3.1. Article 5 (Sufficiently Worked or Processed Products), concerning products having acquired originating status which 
are used in the manufacture of other products, applies regardless of whether that status has been acquired inside the 
factory where those products are used or in another factory in a Party.EN  12.6.2020 Official Journal of the European Union L 186/1335
 
3.2. Pursuant to Article 6 (Insufficient Working or Processing), the working or processing carried out must go beyond 
the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the 
preferential tariff treatment, even if the conditions set out in the list below are met.  
Subject to the first paragraph, the rules in the list represent the minimum amount of working or processing 
required. The carrying-out of more working or processing also confers originating status, without prejudice to 
Article 6 (Insufficient Working or Processing). Conversely, the carrying-out of less working or processing shall not 
confer originating status.  
3.3. Where a rule uses the expression  "Manufacture from materials of any heading, except that of the product " all non- 
originating materials classified in headings other than that of the product may be used (Change in Tariff Heading).  
Where a rule uses the expression  " Manufacture from materials of any heading ", then materials of any heading(s) 
(even materials of the same description and heading as the product) may be used.  
3.4. Where a rule uses the expression  "Manufacture in which the value of all the materials used does not exceed x % of 
the ex-works price of the product " then the value of all non-originating materials is to be considered and the 
percentage for the maximum value of non-originating materials may not be exceeded through the use of 
paragraph 3 of Article 5 (Sufficiently Worked or Processed Products).  
3.5 If a rule provides that a specific non-originating material may be used, the use of materials which are still in an 
earlier stage of the manufacturing process of that specific material is allowed, and the use of materials resulting 
from further processing of that specific non-originating material is not.  
If a rule provides that a specific non-originating material may not be used, the use of materials which are still in an 
earlier stage of the manufacturing process of that specific non-originating material is allowed, and the use of 
materials resulting from further processing of that specific non-originating material is not.  
Example: when the rule for Chapter 19 requires that  "non-originating materials of headings 1101 to 1108 cannot 
exceed 20 % of the weight ", the use of non-originating cereals of Chapter 10 (materials at an earlier stage in the 
manufacturing process of goods of headings 1101 to 1108) is not limited by the requirement concerning the 20 % 
of the weight.  
3.6. When a rule specifies that a product may be manufactured from more than one material, one or more materials 
may be used. It does not require that all materials be used.  
3.7. Where a rule specifies that a product must be manufactured from a particular material, it does not prevent the use 
of other materials which, because of their inherent nature, cannot satisfy that requirement.  
Example: Flat-rolled products of iron and non-alloy steel, of a width of 600 mm or more, which have been painted, 
varnished or coated with plastics are classified in the HS under 7210 70. The rule for 7210 is  "Manufacture from 
ingots or other primary forms or semi-finished materials of heading 7206 or 7207 ". This rule does not prevent the 
use of non-originating paint and varnish (heading 3208) or plastics (Chapter 39).EN  L 186/1336 Official Journal of the European Union 12.6.2020
 
Note 4 – General Provisions Concerning Certain Agricultural Goods  
4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 2401 which are grown or harvested in 
a Party shall be treated as originating in that Party, even if grown from seeds, bulbs, rootstock, cuttings, grafts, 
shoots, buds, or other live parts of plants imported from a third country.  
4.2 Whenever the rules for products in Chapters 1 to 24 incorporate some limitations in weight, it should be noted 
that in accordance with paragraph 2 of Article 5 (Sufficiently Worked or Processed Products), those limitations in 
weight only apply to non-originating materials. Consequently, originating materials are not to be taken into account 
for the calculation of the limitations in weight. In addition, those limitations are expressed in different manners. In 
particular:  
(a) When the rule uses the expression  " the weight of the materials of Chapters/headings ", the weight of each 
material mentioned shall be added up and the total weight shall not exceed the maximum percentage.  
Example: The rule for Chapter 19 provides that the weight of the materials of Chapters 2, 3 and 16 used does 
not exceed 20 % of the weight of the final product. In case the weight of the final product contains 12 % of 
materials of Chapter 3 and 10 % of materials of Chapter 16, the product does not meet the origin conferring 
rule of Chapter 19 as the combined weight exceeds 20 % of the weight of the final product.  
(b) When the rule uses the expression  "the individual weight of the materials of Chapters/headings " the weight of 
each material mentioned shall not exceed the maximum percentage. The combined weight of the materials 
added together has no relevance.  
Example: The rule for Chapter 22 provides that the individual weight of sugar and of the materials of Chapter 4 
does not exceed 20 % of the weight of the final product. In case the weight of the final product contains 15 % 
of sugar as well as 10 % of materials of Chapter 4, the origin conferring rule of Chapter 22 is complied with. 
Each individual material is less than 20 % of the weight of the final product. On the contrary, in case the weight 
of the final product contains 25 % of sugar and 10 % of materials of Chapter 4, the origin conferring rule is not 
complied with.  
(c) When the rule uses the expression  " the total combined weight of sugar and the materials of Chapter 4 used 
does not exceed x % of the weight of the final product ", both the weight of the sugar and the materials of 
Chapter 4 shall meet individually their weight limitation, and their combined weights added up shall meet the 
combined weight limitation. A combined weight limitation expresses a further restriction to the individual 
weight limitations.  
Example: The rule for heading 1704 provides that the total combined weight of sugar and the materials of 
Chapter 4 used does not exceed 50 % of the weight of the final product. The individual weight limitations for 
materials of Chapter 4 are 20 % and for sugar 40 %. In case the weight of the final product contains 35 % of 
sugar and 15 % of materials of Chapter 4, both the individual weight limitations and the combined weight 
limitations of the origin conferring rule of heading 1704 are complied with. On the contrary, in case the weight 
of the final product contains 35 % of sugar and 20 % of materials of Chapter 4, the combined weight represents 
55 % of the weight of the final product. In that case the individual weight limitations are respected but the 
combined weight limitation is exceeded and therefore the origin conferring rule of heading 1704 is not 
complied with.  
Note 5 – Terminology Used in Respect of Certain Textile Products  
5.1. The term  "natural fibres " is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to 
the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have 
been carded, combed or otherwise processed, but not spun.EN  12.6.2020 Official Journal of the European Union L 186/1337
 
5.2. The term  " natural fibres " includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool- 
fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other 
vegetable fibres of headings 5301 to 5305.  
5.3. The terms  " textile pulp ", " chemical materials " and  " paper-making materials " are used in the list to describe the 
materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres 
or yarns.  
5.4. The term  "man-made staple fibres " is used in the list to refer to synthetic or artificial filament tow, staple fibres or 
waste of headings 5501 to 5507.  
Note 6 – Tolerances Applicable to Products Made of a Mixture of Textile Materials  
6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not 
be applied to any basic textile materials used in the manufacture of this product and which, taken together, 
represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4).  
6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from 
two or more basic textile materials.  
The following are the basic textile materials:  
— silk,  
— wool,  
— coarse animal hair,  
— fine animal hair,  
— horsehair,  
— cotton,  
— paper-making materials and paper,  
— flax,  
— true hemp,  
— jute and other textile bast fibres,  
— sisal and other textile fibres of the genus Agave,  
— coconut, abaca, ramie and other vegetable textile fibres,  
— synthetic man-made filaments,  
— artificial man-made filaments,  
— current-conducting filaments,EN  L 186/1338 Official Journal of the European Union 12.6.2020
 
— synthetic man-made staple fibres of polypropylene,  
— synthetic man-made staple fibres of polyester,  
— synthetic man-made staple fibres of polyamide,  
— synthetic man-made staple fibres of polyacrylonitrile,  
— synthetic man-made staple fibres of polyimide,  
— synthetic man-made staple fibres of polytetrafluoroethylene,  
— synthetic man-made staple fibres of poly(phenylene sulphide),  
— synthetic man-made staple fibres of poly(vinyl chloride),  
— other synthetic man-made staple fibres,  
— artificial man-made staple fibres of viscose,  
— other artificial man-made staple fibres,  
— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,  
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a 
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched 
by means of a transparent or coloured adhesive between two layers of plastic film,  
— other products of heading 5605,  
— glass fibres,  
— metal fibres.  
Example: A yarn of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of 
heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin 
rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.  
Example: A woollen fabric of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple 
fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or 
woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their 
total weight does not exceed 10 % of the weight of the fabric.EN  12.6.2020 Official Journal of the European Union L 186/1339
 
Example: Tufted textile fabric of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of 
heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two 
separate headings, or if the cotton yarns used are themselves mixtures.  
Example: If the tufted textile fabric concerned was made from cotton yarn of heading 5205 and synthetic fabric of 
heading 5407, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a 
mixed product.  
6.3. In the case of products incorporating  "yarn made of polyurethane segmented with flexible segments of polyether, 
whether or not gimped ", this tolerance is 20 % in respect of this yarn.  
6.4. In the case of products incorporating  " strip consisting of a core of aluminium foil or of a core of plastic film 
whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a 
transparent or coloured adhesive between two layers of plastic film ", this tolerance is 30 % in respect of this strip.  
Note 7 – Other Tolerances Applicable to Certain Textile Products  
7.1. Where, in the list, reference is made to this Note, textile materials which do not satisfy the rule set out in the list in  
column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other 
than that of the product and that their value does not exceed 8 % of the ex-works price of the product.  
7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in 
the manufacture of textile products, whether or not they contain textiles.  
Example: If a rule provides that, for a particular textile item (such as trousers), yarn shall be used, it does not 
prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the 
same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.  
7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 
to 63 shall be taken into account when calculating the value of the non-originating materials incorporated.  
Note 8 – Definition of Specific Processes and Simple Operations Carried out in Respect of Certain Products of Chapter 27  
8.1. For the purposes of headings ex 2707 and 2713, the  " specific processes " are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or 
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active 
earth, activated earth, activated charcoal or bauxite;EN  L 186/1340 Official Journal of the European Union 12.6.2020
 
(g) polymerisation;  
(h) alkylation; and  
(i) isomerisation.  
8.2. For the purposes of headings 2710, 2711 and 2712, the  " specific processes " are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or 
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active 
earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation;  
(j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at 
least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);  
(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;  
(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar 
and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when 
the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of 
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to 
improve colour or stability shall not, however, be deemed to be a specific process;  
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of 
these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;  
(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a 
high-frequency electrical brush discharge; and  
(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax 
containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.  
8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water 
separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different 
sulphur contents, or any combination of these operations or like operations, do not confer origin.EN  12.6.2020 Official Journal of the European Union L 186/1341
 
ANNEX II to Protocol 1  
LIST OF REQUIRED WORKING OR PROCESSING 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
Chapter 1  Live animals.  All the animals of Chapter 1 are wholly obtained.  
Chapter 2  Meat and edible meat offal.  Manufacture in which all the meat and edible meat 
offal used are wholly obtained.  
ex Chapter 3  Fish and crustaceans, molluscs and other aquatic 
invertebrates, except for:  All fish and crustaceans, molluscs and other aquatic 
invertebrates are wholly obtained.  
0304  fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen;  Manufacture in which all the materials of Chapter 3 
used are wholly obtained.  
0305  fish, dried, salted or in brine; smoked fish, whether 
or not cooked before or during the smoking 
process; flours, meals and pellets of fish, fit for 
human consumption;  Manufacture in which all the materials of Chapter 3 
used are wholly obtained.  
ex 0306  crustaceans, whether in shell or not, dried, salted 
or in brine; smoked crustaceans, whether in shell 
or not, whether or not cooked before or during 
the smoking process; crustaceans, in shell, cooked 
by steaming or by boiling in water, whether or not 
chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, fit for human 
consumption;  Manufacture in which all the materials of Chapter 3 
used are wholly obtained.  
ex 0307  molluscs, whether in shell or not, dried, salted or 
in brine; smoked molluscs, whether in shell or not, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of 
molluscs, fit for human consumption; and  Manufacture in which all the materials of Chapter 3 
used are wholly obtained.  
ex 0308  aquatic invertebrates other than crustaceans and 
molluscs, dried salted or in brine; smoked aquatic 
invertebrates other than crustaceans and molluscs, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of 
aquatic invertebrates other than crustaceans and 
molluscs, fit for human consumption  Manufacture in which all the materials of Chapter 3 
used are wholly obtained.  
ex Chapter 4  Dairy produce; birds' eggs; edible products of 
animal origin, not elsewhere specified or included;  Manufacture in which: 
— all the materials of Chapter 4 used are wholly 
obtained; and 
— the weight of sugar used does not exceed 20 % 
of the weight of the final product.  
0409  Natural honey.  Manufacture in which all the natural honey used is 
wholly obtained.EN  L 186/1342 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 5  Products of animal origin, not elsewhere specified 
or included, except for:  Manufacture from materials of any heading.  
ex 0511 91  inedible fish eggs and roes.  All the eggs and roes are wholly obtained.  
Chapter 6  Live trees and other plants; bulbs, roots and the 
like; cut flowers and ornamental foliage.  Manufacture in which all the materials of Chapter 6 
used are wholly obtained.  
Chapter 7  Edible vegetables and certain roots and tubers.  Manufacture in which all the materials of Chapter 7 
used are wholly obtained.  
Chapter 8  Edible fruit and nuts; peel of citrus fruits or 
melons.  Manufacture in which: 
— all the fruit, nuts and peels of citrus fruits or 
melons of Chapter 8 used are wholly obtained; 
and 
— the weight of sugar used does not exceed 20 % 
of the weight of the final product.  
Chapter 9  Coffee, tea, maté and spices.  Manufacture from materials of any heading.  
Chapter 10  Cereals.  Manufacture in which all the materials of Chapter 
10 used are wholly obtained.  
Chapter 11  Products of the milling industry; malt; starches; 
inulin; wheat gluten.  Manufacture in which all the materials of Chapters 
10 and 11, headings 0701, 0714 10 and 2303, and 
sub-heading 0710 10 used are wholly obtained.  
Chapter 12  Oil seeds and oleaginous fruits; miscellaneous 
grains, seeds and fruit; industrial or medicinal 
plants; straw and fodder.  Manufacture from materials of any heading, except 
that of the product.  
Chapter 13  Lac; gums, resins and other vegetable saps and 
extracts.  Manufacture from materials of any heading, in 
which the weight of sugar used does not exceed 
20 % of the weight of the final product.  
Chapter 14  Vegetable plaiting materials; vegetable products not 
elsewhere specified or included.  Manufacture from materials of any heading.  
ex Chapter 15  Animal or vegetable fats and oils and their 
cleavage products; prepared edible fats; animal or 
vegetable waxes; except for:  Manufacture from materials of any subheading, 
except that of the product.  
1509 and 
1510  olive oil and its fractions;  Manufacture in which all the vegetable materials 
used are wholly obtained.EN  12.6.2020 Official Journal of the European Union L 186/1343
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
1516 and 
1517  animal or vegetable fats and oils and their frac ­
tions, partly or wholly hydrogenated, inter- 
esterified, re-esterified or elaidinised, whether or 
not refined, but not further prepared; 
margarine; edible mixtures or preparations of 
animal or vegetable fats or oils or of fractions of 
different fats or oils of this Chapter, other than 
edible fats or oils or their fractions of heading 
1516; and  Manufacture from materials of any heading, except 
that of the product.  
152 000  glycerol.  Manufacture from materials of any heading.  
Chapter 16  Preparations of meat, of fish or of crustaceans, 
molluscs or other aquatic invertebrates.  Manufacture in which all the materials of Chapters 
2, 3 and 16 used are wholly obtained.  
ex Chapter 17  Sugars and sugar confectionery; except for:  Manufacture from materials of any heading, except 
that of the product.  
1702  other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in solid form; 
sugar syrups not containing added flavouring or 
colouring matter; artificial honey, whether or not 
mixed with natural honey; caramel; and  Manufacture from materials of any heading, except 
that of the product, in which the weight of the 
materials of headings 1101 to 1108, 1701 and 
1703 used does not exceed 30 % of the weight of 
the final product.  
1704  sugar confectionery (including white chocolate), 
not containing cocoa;  Manufacture from materials of any heading, except 
that of the product, in which: 
— the individual weight of the materials of 
Chapter 4 used does not exceed 20 % of the 
weight of the final product; 
— the individual weight of sugar used does not 
exceed 40 % of the weight of the final 
products; and 
— the total combined weight of sugar and the 
materials of Chapter 4 used does not exceed 
50 % of the weight of the final product.  
Chapter 18  Cocoa and cocoa preparations.  Manufacture from materials of any heading, except 
that of the product, in which 
— the individual weight of sugar and of the 
materials of Chapter 4 used does not exceed 
40 % of the weight of the final product; and 
— the total combined weight of sugar and the 
materials of Chapter 4 used does not exceed 
60 % of the weight of the final product.EN  L 186/1344 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
Chapter 19  Preparations of cereals, flour, starch or milk; 
pastrycooks' products.  Manufacture from materials of any heading, except 
that of the product, in which: 
— the weight of the materials of Chapters 2, 3 and 
16 used does not exceed 20 % of the weight of 
the final product; 
— the weight of the materials of headings 1006 
and 1101 to 1108 used does not exceed 20 % 
of the weight of the final product; 
— the individual weight of the materials of 
Chapter 4 used does not exceed 20 % of the 
weight of the final product; 
— the individual weight of sugar used does not 
exceed 40 % of the weight of the final 
products; and 
— the total combined weight of sugar and the 
materials of Chapter 4 used does not exceed 
50 % of the weight of the final product.  
ex Chapter 20  Preparations of vegetables, fruit, nuts or other parts 
of plants; except for:  Manufacture from materials of any heading, except 
that of the product, in which the weight of sugar 
used does not exceed 20 % of the weight of the 
final product.  
2002 and 
2003  tomatoes, mushrooms and truffles prepared or 
preserved otherwise than by vinegar of acetic acid.  Manufacture in which all the materials of Chapter 7 
used are wholly obtained.  
ex Chapter 21  Miscellaneous edible preparations; except for:  Manufacture from materials of any heading, except 
that of the product, in which: 
— the individual weight of the materials of 
Chapter 4 used does not exceed 20 % of the 
weight of the final product; 
— the individual weight of sugar used does not 
exceed 40 % of the weight of the final 
products; and 
— the total combined weight of sugar and the 
materials of Chapter 4 used does not exceed 
50 % of the weight of the final product.  
2103  Sauces and preparations therefore; mixed 
condiments and mixed seasonings; mustard flour 
and meal and prepared mustard:  
— sauces and preparations therefore; mixed 
condiments and mixed seasonings; and  Manufacture from materials of any heading, except 
that of the product. However, mustard flour or meal 
or prepared mustard may be used.  
— mustard flour and meal and prepared mustard  Manufacture from materials of any heading.EN  12.6.2020 Official Journal of the European Union L 186/1345
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
Chapter 22  Beverages, spirits and vinegar.  Manufacture from materials of any heading, except 
that of the product and headings 2207 and 2208, 
in which: 
— all the materials of sub-headings 0806 10, 
2009 61, 2009 69 used are wholly obtained; 
and 
— the individual weight of sugar and of the 
materials of Chapter 4 used does not exceed 
20 % of the weight of the final product.  
ex Chapter 23  Residues and waste from the food industries; 
prepared animal fodder; except for:  Manufacture from materials of any heading, except 
that of the product.  
2302 and 
ex 2303  residues of starch manufacture; and  Manufacture from materials of any heading, except 
that of the product, in which the weight of the 
materials of Chapter 10 used does not exceed 
20 % of the weight of the final product.  
2309  preparations of a kind used in animal feeding.  Manufacture from materials of any heading, except 
that of the product, in which: 
— all the materials of Chapters 2 and 3 used are 
wholly obtained; 
— the materials of Chapter 10 and 11 and 
headings 2302 and 2303 used does not 
exceed 20 % of the weight of the final product; 
— the individual weight of the materials of 
Chapter 4 used does not exceed 20 % of the 
weight of the final product; 
— the individual weight of sugar used does not 
exceed 40 % of the weight of the final 
products; and 
— the total combined weight of sugar and the 
materials of Chapter 4 used does not exceed 
50 % of the weight of the final product.  
ex Chapter 24  Tobacco and manufactured tobacco substitutes; 
except for:  Manufacture from materials of any heading in 
which the weight of materials of Chapter 24 used 
does not exceed 30 % of the total weight of 
materials of Chapter 24 used.  
2401  unmanufactured tobacco; tobacco refuse; and  All unmanufactured tobacco and tobacco refuse of 
Chapter 24 is wholly obtained.EN  L 186/1346 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex 2402  cigarettes of tobacco or of tobacco substitutes.  Manufacture from materials of any heading except 
that of the product and of smoking tobacco of 
subheading 240319 in which at least 10 % by 
weight of all materials of Chapter 24 used is 
wholly obtained unmanufactured tobacco or 
tobacco refuse of heading 2401.  
ex Chapter 25  Salt; sulphur; earths and stone; plastering materials, 
lime and cement; except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 2519  crushed natural magnesium carbonate (magnesite), 
in hermetically-sealed containers, and magnesium 
oxide, whether or not pure, other than fused 
magnesia or dead-burned (sintered) magnesia.  Manufacture from materials of any heading, except 
that of the product. However, natural magnesium 
carbonate (magnesite) may be used.  
Chapter 26  Ores, slag and ash.  Manufacture from materials of any heading, except 
that of the product.  
ex Chapter 27  Mineral fuels, mineral oils and products of their 
distillation; bituminous substances; mineral waxes, 
except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 2707  oils in which the weight of the aromatic consti ­
tuents exceeds that of the non-aromatic consti ­
tuents, being oils similar to mineral oils obtained 
by distillation of high temperature coal tar, of 
which more than 65 % by volume distils at a 
temperature of up to 250°C (including mixtures 
of petroleum spirit and benzole), for use as 
power or heating fuels.  Operations of refining or one or more specific 
process(es) (  1 ); or 
other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product.  
2710  petroleum oils and oils obtained from bituminous 
materials, other than crude; preparations not 
elsewhere specified or included, containing by 
weight 70 % or more of petroleum oils or of oils 
obtained from bituminous materials, these oils 
being the basic constituents of the preparations; 
waste oils;  Operations of refining or one or more specific 
process(es) (  2 );or 
other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product.EN  12.6.2020 Official Journal of the European Union L 186/1347
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
2711  petroleum gases and other gaseous hydrocarbons;  Operations of refining or one or more specific 
process(es) (  2 ); or 
other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product.  
2712  petroleum jelly; paraffin wax, microcrystalline 
petroleum wax, slack wax, ozokerite, lignite wax, 
peat wax, other mineral waxes, and similar 
products obtained by synthesis or by other 
processes, whether or not coloured; and  Operations of refining or one or more specific 
process(es) (  2 ); or 
other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product.  
2713  petroleum coke, petroleum bitumen and other 
residues of petroleum oils or of oils obtained 
from bituminous materials.  Operations of refining or one or more specific 
process(es) (  1 ); or 
other operations in which all the materials used are 
classified within a heading other than that of the 
product. However, materials of the same heading as 
the product may be used, provided that their total 
value does not exceed 50 % of the ex-works price of 
the product.  
Chapter 28  Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare-earth 
metals, of radioactive elements or of isotopes.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
Chapter 29  Organic chemicals.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 30  Pharmaceutical products.  Manufacture from materials of any heading.EN  L 186/1348 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
3004  Medicaments (excluding goods of heading 3002, 
3005 or 3006) consisting of mixed or unmixed 
products for therapeutic or prophylactic uses, put 
up in measured doses (including those in the form 
of transdermal administration systems) or in forms 
or in forms of packing for retail sale.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 31  Fertilisers.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
Chapter 32  Tanning or dyeing extracts; tannins and their 
derivatives; dyes, pigments and other colouring 
matter; paints and varnishes; putty and other 
mastics; and inks.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
Chapter 33  Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 34  Soap, organic surface-active agents, washing prep ­
arations, lubricating preparations, artificial waxes, 
prepared waxes, polishing or scouring prepara ­
tions, candles and similar articles, modelling 
pastes,  " dental waxes " and dental preparations 
with a basis of plaster, except for:  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 3404  Artificial waxes and prepared waxes: 
— with a basis of paraffin, petroleum waxes, 
waxes obtained from bituminous minerals, 
slack wax or scale wax.  Manufacture from materials of any heading.EN  12.6.2020 Official Journal of the European Union L 186/1349
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 35  Albuminoidal substances; modified starches; glues; 
enzymes.  Manufacture from materials of any heading, except 
that of the product.  
3505  Dextrins and other modified starches (for example, 
pregelatinised or esterified starches); glues based on 
starches, or on dextrins or other modified starches.  Manufacture from materials of any heading, except 
that of the product, in which the value of all the 
materials used does not exceed 50 % of the ex- 
works price of the product.  
3506  Prepared glues and other prepared adhesives, not 
elsewhere specified or included; products suitable 
for use as glues or adhesives, put up for retail sale 
as glues or adhesives, not exceeding a net weight 
of 1 kg.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 36  Explosives; pyrotechnic products; matches; pyro ­
phoric alloys; certain combustible preparations.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product  
Chapter 37  Photographic or cinematographic goods.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 38  Miscellaneous chemical products; except for:  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
3824 60  sorbitol other than that of subheading 2905 44; 
and  Manufacture from materials of any subheading, 
except that of the product and except materials of 
subheading 2905 44. However, materials of the 
same subheading as the product may be used, 
provided that their total value does not exceed 
20 % of the ex-works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.EN  L 186/1350 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
Chapter 39  plastics and articles thereof.  Manufacture from materials of any heading, except 
that of the product. However, materials of the same 
heading as the product may be used, provided that 
their total value does not exceed 20 % of the ex- 
works price of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 40  Rubber and articles thereof; except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
4012  retreaded or used pneumatic tyres of rubber; solid 
or cushion tyres, tyre treads and tyre flaps, of 
rubber:  
— retreaded pneumatic, solid or cushion tyres, of 
rubber; and  Retreading of used tyres.  
— other  Manufacture from materials of any heading, except 
those of headings 4011 and 4012; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex Chapter 41  Raw hides and skins (other than furskins) and 
leather; except for:  
4104 to 4106  tanned or crust hides and skins, without wool or 
hair on, whether or not split, but not further 
prepared; and  Re-tanning of tanned or pre-tanned hides and skins 
of sub-heading 4104 11, 4104 19, 4105 10, 
4106 21, 4106 31 or 4106 91; or 
manufacture from materials of any heading, except 
that of the product.  
4107, 4112, 
4113  leather further prepared after tanning or crusting.  Manufacture from materials of any heading, except 
that of the product. However, materials of sub- 
headings 4104 41, 4104 49, 4105 30, 4106 22, 
4106 32 and 4106 92 may be used only if a re- 
tanning operation of the tanned or crust hides and 
skins in the dry state takes place.  
Chapter 42  Articles of leather; saddlery and harness; travel 
goods, handbags and similar containers; articles 
of animal gut (other than silk worm gut).  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.EN  12.6.2020 Official Journal of the European Union L 186/1351
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 43  Furskins and artificial fur; manufactures thereof; 
except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
4302  tanned or dressed furskins, assembled: (including 
heads, tails, paws and other pieces of cuttings), 
unassembled or assembled (without the addition 
of other materials) other than those of heading 
4303; and  Manufacture from materials of any heading, except 
that of the product.  
4303  articles of apparel, clothing accessories and other 
articles of furskin.  Manufacture from materials of any heading, except 
that of the product.  
ex Chapter 44  Wood and articles of wood; wood charcoal; except 
for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 4407  wood sawn or chipped lengthwise, sliced or peeled, 
of a thickness exceeding 6 mm, planed, sanded or 
end-jointed;  Planing, sanding or end-jointing.  
ex 4408  sheets for veneering (including those obtained by 
slicing laminated wood) and for plywood, of a 
thickness not exceeding 6 mm, spliced, and other 
wood sawn lengthwise, sliced or peeled of a 
thickness not exceeding 6 mm, planed, sanded or 
end-jointed;  Splicing, planing, sanding or end-jointing.  
ex 4410 to 
ex 4413  beadings and mouldings, including moulded 
skirting and other moulded boards;  Beading or moulding.  
ex 4415  packing cases, boxes, crates, drums and similar 
packings, of wood:  Manufacture from boards not cut to size.  
ex 4418  — builders' joinery and carpentry of wood;  Manufacture from materials of any heading, except 
that of the product. However, cellular wood panels, 
shingles and shakes may be used.  
— beadings and mouldings; and  Beading or moulding.  
ex 4421  match splints; wooden pegs or pins for footwear.  Manufacture from wood of any heading, except 
drawn wood of heading 4409EN  L 186/1352 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
Chapter 45  Cork and articles of cork.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 46  Manufactures of straw, of esparto or of other 
plaiting materials; basketware and wickerwork.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 47  Pulp of wood or of other fibrous cellulosic 
material; recovered (waste and scrap) paper or 
paperboard.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 48  Paper and paperboard; articles of paper pulp, of 
paper or of paperboard.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 49  Printed books, newspapers, pictures and other 
products of the printing industry; manuscripts, 
typescripts and plans.  Manufacture from materials of any heading except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex Chapter 50  Silk; except for:  Manufacture from materials of any heading, except 
that of the product.  
ex 5003  silk waste (including cocoons unsuitable for 
reeling, yarn waste and garnetted stock), carded 
or combed;  Carding or combing of silk waste.  
5004 to 
ex 5006  silk yarn and yarn spun from silk waste; and  Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning or twisting (  3 ).EN  12.6.2020 Official Journal of the European Union L 186/1353
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
5007  woven fabrics of silk or of silk waste:  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn or twisting, in 
each case accompanied by weaving; 
weaving accompanied by dyeing; 
yarn dyeing accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
ex Chapter 51  Wool, fine or coarse animal hair; horsehair yarn 
and woven fabric; except for:  Manufacture from materials of any heading, except 
that of the product.  
5106 to 5110  yarn of wool, of fine or coarse animal hair or of 
horsehair; and  Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  3 ). 
5111 to 5113  woven fabrics of wool, of fine or coarse animal 
hair or of horsehair.  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or yarn dyeing 
accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
ex Chapter 52  Cotton; except for:  Manufacture from materials of any heading, except 
that of the product.  
5204 to 5207  yarn and thread of cotton; and  Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  3 ). 
5208 to 5212  woven fabrics of cotton.  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or by coating; 
yarn dyeing accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ).EN  L 186/1354 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 53  Other vegetable textile fibres; paper yarn and 
woven fabrics of paper yarn; except for:  Manufacture from materials of any heading, except 
that of the product.  
5306 to 5308  yarn of other vegetable textile fibres; paper yarn; 
and  Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  3 ). 
5309 to 5311  woven fabrics of other vegetable textile fibres; 
woven fabrics of paper yarn.  Spinning of natural or man- made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or by coating; 
yarn dyeing accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
5401 to 5406  Yarn, monofilament and thread of man-made fila ­
ments.  Extrusion of man-made fibres accompanied by 
spinning or spinning of natural fibres (  3 ). 
5407 and 
5408  Woven fabrics of man-made filament yarn.  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or by coating; 
twisting or texturing accompanied by weaving 
provided that the value of the non-twisted/non- 
textured yarns used does not exceed 47,5 % of the 
ex-works price of the product; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
5501 to 5507  Man-made staple fibres.  Extrusion of man-made fibres.  
5508 to 5511  Yarn and sewing thread of man-made staple fibres.  Spinning of natural fibres or extrusion of man-made 
fibres accompanied by spinning (  3 ).EN  12.6.2020 Official Journal of the European Union L 186/1355
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
5512 to 5516  Woven fabrics of man-made staple fibres.  Spinning of natural or man- made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or by coating; 
yarn dyeing accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
ex Chapter 56  Wadding, felt and non-wovens; special yarns; 
twine, cordage, ropes and cables and articles 
thereof; except for:  Extrusion of man-made fibres accompanied by 
spinning or spinning of natural fibres; or 
flocking accompanied by dyeing or printing (  3 ). 
5602  felt, whether or not impregnated, coated, covered 
or laminated:  
— needleloom felt; and  Extrusion of man-made fibres accompanied by 
fabric formation, However: 
— polypropylene filament of heading 5402; 
— polypropylene fibres of heading 5503 or 5506; 
or 
— polypropylene filament tow of heading 5501; 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, 
may be used, provided that their total value does 
not exceed 40 % of the ex-works price of the 
product; or 
fabric formation alone in the case of felt made from 
natural fibres (  3 ). 
— other;  Extrusion of man-made fibres accompanied by 
fabric formation; or 
fabric formation alone in the case of other felt made 
from natural fibres (  3 ). 
5603  nonwovens whether or not impregnated, coated, 
covered or laminated;  Extrusion of man-made fibres, or use of natural 
fibres, accompanied by nonwoven techniques 
including needle punching.  
5604  rubber thread and cord, textile covered; textile 
yarn, and strip and the like of heading 5404 or 
5405, impregnated, coated, covered or sheathed 
with rubber or plastics:EN  L 186/1356 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
— rubber thread and cord, textile covered; and  Manufacture from rubber thread or cord, not textile 
covered.  
— other;  Extrusion of man-made fibres accompanied by 
spinning or spinning of natural fibres (  3 ). 
5605  metallised yarn, whether or not gimped, being 
textile yarn, or strip or the like of heading 5404 
or 5405, combined with metal in the form of 
thread, strip or powder or covered with metal; and  Extrusion of man-made fibres accompanied by 
spinning or spinning of natural or man-made 
staple fibres (  3 ). 
5606  gimped yarn, and strip and the like of heading 
5404 or 5405, gimped (other than those of 
heading 5605 and gimped horsehair yarn); 
chenille yarn (including flock chenille yarn); loop 
wale-yarn.  Extrusion of man-made fibres accompanied by 
spinning or spinning of natural or man-made 
staple fibres; 
spinning accompanied with flocking; or 
flocking accompanied by dyeing (  3 ). 
Chapter 57  Carpets and other textile floor coverings.  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; manufacture from coir 
yarn or sisal yarn or jute yarn; 
flocking accompanied by dyeing or by printing; or 
tufting accompanied by dyeing or by printing. 
Extrusion of man-made fibres accompanied by non- 
woven techniques including needle punching (  3 ). 
However: 
— polypropylene filament of heading 5402, 
— polypropylene fibres of heading 5503 or 5506, 
or 
— polypropylene filament tow of heading 5501, 
of which the denomination in all cases of a single 
filament or fibre is less than 9 decitex, may be used, 
provided that their total value does not exceed 40 % 
of the ex-works price of the product. 
Jute fabric may be used as a backing.  
ex Chapter 58  Special woven fabrics; tufted textile fabrics; lace; 
tapestries; trimmings; and embroidery; except for:  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or flocking or 
coating; 
flocking accompanied by dyeing or by printing;EN  12.6.2020 Official Journal of the European Union L 186/1357
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
yarn dyeing accompanied by weaving; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
5805  hand-woven tapestries of the types Gobelins, 
Flanders, Aubusson, Beauvais and the like, and 
needle-worked tapestries (for example, petit point, 
cross stitch), whether or not made up; and  Manufacture from materials of any heading, except 
that of the product.  
5810  embroidery in the piece, in strips or in motifs.  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
5901  Textile fabrics coated with gum or amylaceous 
substances, of a kind used for the outer covers 
of books or the like; tracing cloth; prepared 
painting canvas; buckram and similar stiffened 
textile fabrics of a kind used for hat foundations.  Weaving accompanied by dyeing or by flocking or 
by coating; or 
flocking accompanied by dyeing or by printing.  
5902  Tyre cord fabric of high tenacity yarn of nylon or 
other polyamides, polyesters or viscose rayon:  
— containing not more than 90 % by weight of 
textile materials  Weaving.  
— other  Extrusion of man-made fibres accompanied by 
weaving.  
5903  Textile fabrics impregnated, coated, covered or 
laminated with plastics, other than those of 
heading 5902.  Weaving accompanied by dyeing or by coating; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product.  
5904  Linoleum, whether or not cut to shape; floor 
coverings consisting of a coating or covering 
applied on a textile backing, whether or not cut 
to shape.  Weaving accompanied by dyeing or by coating (  3 ). 
5905  Textile wall coverings:EN  L 186/1358 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
— impregnated, coated, covered or laminated 
with rubber, plastics or other materials  Weaving accompanied by dyeing or by coating.  
— other  Spinning of natural or man-made staple fibres or 
extrusion of manmade filament yarn, in each case 
accompanied by weaving; 
weaving accompanied by dyeing or by coating; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product (  3 ). 
5906  Rubberised textile fabrics, other than those of 
heading 5902:  
— knitted or crocheted fabrics;  Spinning of natural or man-made staple fibres or 
extrusion of manmade filament yarn, in each case 
accompanied by knitting; 
knitting accompanied by dyeing or by coating; or 
dyeing of yarn of natural fibres accompanied by 
knitting (  3 ). 
— other fabrics made of synthetic filament yarn, 
containing more than 90 % by weight of 
textile materials; and  Extrusion of man-made fibres accompanied by 
weaving.  
— other.  Weaving accompanied by dyeing or by coating; or 
dyeing of yarn of natural fibres accompanied by 
weaving.  
5907  Textile fabrics otherwise impregnated, coated or 
covered; painted canvas being theatrical scenery, 
studio back-cloths or the like.  Weaving accompanied by dyeing or by flocking or 
by coating; 
flocking accompanied by dyeing or by printing; or 
printing accompanied by at least two preparatory or 
finishing operations (such as scouring, bleaching, 
mercerising, heat setting, raising, calendering, 
shrink resistance processing, permanent finishing, 
decatising, impregnating, mending and burling), 
provided that the value of the unprinted fabric 
used does not exceed 47,5 % of the ex-works 
price of the product.  
5908  Textile wicks, woven, plaited or knitted, for lamps, 
stoves, lighters, candles or the like; incandescent 
gas mantles and tubular knitted gas mantle fabric 
therefor, whether or not impregnated:EN  12.6.2020 Official Journal of the European Union L 186/1359
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
— incandescent gas mantles, impregnated; and  Manufacture from tubular knitted gas-mantle fabric.  
— other  Manufacture from materials of any heading, except 
that of the product.  
5909 to 5911  Textile articles of a kind suitable for industrial use:  
— polishing discs or rings other than of felt of 
heading 5911;  Weaving.  
— woven fabrics, of a kind commonly used in 
papermaking or other technical uses, felted or 
not, whether or not impregnated or coated, 
tubular or endless with single or multiple 
warp and/or weft, or flat woven with 
multiple warp and/or weft of heading 5911; 
and  Extrusion of man-made fibres or Spinning of 
natural or of man-made staple fibres, in each case 
accompanied by weaving; or 
weaving accompanied by dyeing or by coating. 
Only the following fibres may be used: 
— coir yarn; 
— yarn of polytetrafluoroethylene (  4 ); 
— yarn, multiple, of polyamide, coated 
impregnated or covered with a phenolic resin; 
— yarn of synthetic textile fibres of aromatic 
polyamides, obtained by polycondensation of 
m-phenylenediamine and isophthalic acid; 
— monofil of polytetrafluoroethylene (  4 ); 
— yarn of synthetic textile fibres of poly 
(p-phenylene terephthalamide);  
— glass fibre yarn, coated with phenol resin and 
gimped with acrylic yarn (  4 ); and 
— copolyester monofilaments of a polyester and a 
resin of terephthalic acid and 
1,4-cyclohexanediethanol and isophthalic acid.  
— other  Extrusion of man-made filament yarn or spinning 
of natural or man-made staple fibres, accompanied 
by weaving (  3 ); or 
weaving accompanied by dyeing or by coating.  
Chapter 60  Knitted or crocheted fabrics.  Spinning of natural or man-made staple fibres or 
extrusion of manmade filament yarn, in each case 
accompanied by knitting; 
knitting accompanied by dyeing or by flocking or 
by coating; 
flocking accompanied by dyeing or by printing;EN  L 186/1360 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
dyeing of yarn of natural fibres accompanied by 
knitting; or 
twisting or texturing accompanied by knitting 
provided that the value of the non-twisted/non- 
textured yarns used does not exceed 47,5 % of the 
ex-works price of the product (  3 ). 
Chapter 61  Articles of apparel and clothing accessories, knitted 
or crocheted:  
— obtained by sewing together or otherwise 
assembling, two or more pieces of knitted or 
crocheted fabric which have been either cut to 
form or obtained directly to form; and  Knitting and making-up (including cutting) (  3 ), (  5 ). 
— other  Spinning of natural or man-made staple fibres or 
extrusion of man-made filament yarn, in each case 
accompanied by knitting (knitted to shape prod ­
ucts); or 
dyeing of yarn of natural fibres accompanied by 
knitting (knitted to shape products) (  3 ). 
ex Chapter 62  Articles of apparel and clothing accessories, not 
knitted or crocheted; except for:  Weaving accompanied by making- up (including 
cutting); or 
making-up preceded by printing accompanied by at 
least two preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, decatising, impregnating, 
mending and burling), provided that the value of 
the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of the product (  3 ), (  5 ). 
ex 6202, 
ex 6204, 
ex 6206, 
ex 6209 and 
ex 6211  women's, girls' and babies' clothing and clothing 
accessories for babies, embroidered;  Weaving accompanied by making- up (including 
cutting); or 
manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used 
does not exceed 40 % of the ex-works price of 
the product (  5 ). 
ex 6210 and 
ex 6216  fire-resistant equipment of fabric covered with foil 
of aluminised polyester;  Weaving accompanied by making- up (including 
cutting); or 
coating provided that the value of the uncoated 
fabric used does not exceed 40 % of the ex-works 
price of the product accompanied by making-up 
(including cutting) (  5 ). 
6213 and 
6214  handkerchiefs, shawls, scarves, mufflers, mantillas, 
veils and the like:EN  12.6.2020 Official Journal of the European Union L 186/1361
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
— embroidered; and  Weaving accompanied by making-up (including 
cutting); 
manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used 
does not exceed 40 % of the ex-works price of 
the product; (  5 ) or 
making-up preceded by printing accompanied by at 
least two preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, decatising, impregnating, 
mending and burling), provided that the value of 
the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of the product (  3 ), (  5 ). 
— other; and  Weaving accompanied by making-up (including 
cutting);or 
making-up preceded by printing accompanied by at 
least two preparatory finishing operations (such as 
scouring, bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance processing, 
permanent finishing, decatising, impregnating, 
mending and burling), provided that the value of 
the unprinted fabric used does not exceed 47,5 % 
of the ex-works price of the product (  3 ), (  5 ). 
6217  other made up clothing accessories; parts of 
garments or of clothing accessories, other than 
those of heading 6212:  
— embroidered;  Weaving accompanied by making-up (including 
cutting); or 
manufacture from unembroidered fabric, provided 
that the value of the unembroidered fabric used 
does not exceed 40 % of the ex-works price of 
the product (  5 ). 
— fire-resistant equipment of fabric covered with 
foil of aluminised polyester;  Weaving accompanied by making-up (including 
cutting); or 
coating provided that the value of the uncoated 
fabric used does not exceed 40 % of the ex-works 
price of the product accompanied by making-up 
(including cutting) (  5 ). 
— interlinings for collars and cuffs, cut out; and  Manufacture from materials of any heading, except 
that of the product, and in which the value of all 
the materials used does not exceed 40 % of the ex- 
works price of the product.  
— other.  Weaving accompanied by making-up (including 
cutting) (  5 ).EN  L 186/1362 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 63  Other made-up textile articles; sets; worn clothing 
and worn textile articles; rags; except for:  Manufacture from materials of any heading, except 
that of the product.  
6301 to 6304  blankets, travelling rugs, bed linen etc.; curtains 
etc.; other furnishing articles:  
— of felt, of nonwovens; and  Extrusion of man-made fibres or use of natural 
fibres in each case accompanied by non-woven 
process including needle punching and making-up 
(including cutting) (  3 ). 
— other:  
– –  embroidered; and  Weaving or knitting accompanied by making-up 
(including cutting); or 
manufacture from unembroidered fabric (other than 
knitted or crocheted), provided that the value of the 
unembroidered fabric used does not exceed 40 % of 
the ex-works price of the product (  5 ), (  6 ). 
– –  other;  Weaving or knitting accompanied by making-up 
(including cutting).  
6305  sacks and bags, of a kind used for the packing of 
goods;  Extrusion of man-made fibres or spinning of natural 
and/or man-made staple fibres accompanied by 
weaving or knitting and making-up (including 
cutting) (  3 ). 
6306  tarpaulins, awnings and sunblinds; tents; sails for 
boats, sailboards or landcraft; camping goods:  
— of nonwovens; and  Extrusion of man-made fibres or natural fibres in 
each case accompanied by any non-woven tech ­
niques including needle punching.  
— other;  Weaving accompanied by making-up (including 
cutting); (  3 ), (  5 ) or 
coating provided that the value of the uncoated 
fabric used does not exceed 40 % of the ex-works 
price of the product accompanied by making-up 
(including cutting).  
6307  other made-up articles, including dress patterns; 
and  Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product.  
6308  sets consisting of woven fabric and yarn, whether 
or not with accessories, for making up into rugs, 
tapestries, embroidered table cloths or serviettes, or 
similar textile articles, put up in packings for retail 
sale.  Each item in the set must satisfy the rule which 
would apply to it if it were not included in the 
set. However, non-originating articles may be incor ­
porated, provided that their total value does not 
exceed 15 % of the ex-works price of the set.EN  12.6.2020 Official Journal of the European Union L 186/1363
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 64  Footwear, gaiters and the like; parts of such 
articles; except for:  Manufacture from materials of any heading, except 
from assemblies of uppers affixed to inner soles or 
to other sole components of heading 6406.  
6406  parts of footwear (including uppers whether or not 
attached to soles other than outer soles); 
removable in-soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and 
parts thereof.  Manufacture from materials of any heading, except 
that of the product.  
Chapter 65  Headgear and parts thereof.  Manufacture from materials of any heading, except 
that of the product.  
Chapter 66  Umbrellas, sun umbrellas, walking-sticks, seat- 
sticks, whips, riding-crops, and parts thereof.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 67  Prepared feathers and down and articles made of 
feathers or of down; artificial flowers; articles of 
human hair.  Manufacture from materials of any heading, except 
that of the product.  
ex Chapter 68  Articles of stone, plaster, cement, asbestos, mica or 
similar materials, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 6803  articles of slate or of agglomerated slate;  Manufacture from worked slate.  
ex 6812  articles of asbestos; articles of mixtures with a basis 
of asbestos or of mixtures with a basis of asbestos 
and magnesium carbonate; and  Manufacture from materials of any heading.  
ex 6814  articles of mica, including agglomerated or recon ­
stituted mica, on a support of paper, paperboard 
or other materials.  Manufacture from worked mica (including agglom ­
erated or reconstituted mica).  
Chapter 69  Ceramic products.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 70  Glass and glassware, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.EN  L 186/1364 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
7010  carboys, bottles, flasks, jars, pots, phials, ampoules 
and other containers, of glass, of a kind used for 
the conveyance or packing of goods; preserving 
jars of glass; stoppers, lids and other closures, of 
glass;  Manufacture from materials of any heading, except 
that of the product; or 
cutting of glassware, provided that the total value of 
the uncut glassware used does not exceed 50 % of 
the ex-works price of the product.  
7013  glassware of a kind used for table, kitchen, toilet, 
office, indoor decoration or similar purposes (other 
than that of heading 7010 or 7018); and  Manufacture from materials of any heading, except 
that of the product; 
cutting of glassware, provided that the total value of 
the uncut glassware used does not exceed 50 % of 
the ex-works price of the product; or 
hand-decoration (except silk-screen printing) of 
hand-blown glassware, provided that the total 
value of the hand-blown glassware used does not 
exceed 50 % of the ex-works price of the product.  
7019  glass fibres (including glass wool) and articles 
thereof (for example, yarn, woven fabrics).  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 71  Natural or cultured pearls, precious or semi- 
precious stones, precious metals, metals clad with 
precious metal, and articles thereof; imitation 
jewellery; coin, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
7106, 
7108 and 
7110  precious metals:  
— unwrought; and  Manufacture from materials of any heading, except 
those of headings 7106, 7108 and 7110; 
electrolytic, thermal or chemical separation of 
precious metals of heading 7106, 7108 or 7110; or 
fusion or alloying of precious metals of heading 
7106, 7108 or 7110 with each other or with 
base metals.  
— semi-manufactured or in powder form; and  Manufacture from unwrought precious metals.  
7117  imitation jewellery.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture from base metal parts, not plated or 
covered with precious metals, provided that the 
value of all the materials used does not exceed 
50 % of the ex-works price of the product.EN  12.6.2020 Official Journal of the European Union L 186/1365
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 72  Iron and steel; except for:  Manufacture from materials of any heading, except 
that of the product.  
7207  semi-finished products of iron or non-alloy steel;  Manufacture from materials of heading 7201, 7202, 
7203, 7204 or 7205.  
7208 to 7214  flat-rolled products, bars and rods of iron or non- 
alloy steel;  Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7206 or 7207.  
7215 and 
7216  other bars and rods of iron or non-alloy steel; 
angles, shapes and sections of iron or non-alloy 
steel;  Manufacture from materials of any heading, except 
that of the product and of headings 7206 and 
7207; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
7217  wire of iron or non-alloy steel;  Manufacture from semi-finished materials of 
heading 7207.  
7218 91 and 
7218 99  semi-finished products;  Manufacture from materials of heading 7201, 7202, 
7203, 7204, 7205 or subheading 7218 10.  
7219 to 7222  flat-rolled products, bars and rods, angles, shapes 
and sections of stainless steel;  Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7218.  
7223  wire of stainless steel;  Manufacture from semi-finished materials of 
heading 7218.  
7224 90  semi-finished products;  Manufacture from materials of heading 7201, 7202, 
7203, 7204, 7205 or subheading 7224 10.  
7225 to 7228  flat-rolled products, hot-rolled bars and rods, in 
irregularly wound coils; angles, shapes and 
sections, of other alloy steel; hollow drill bars 
and rods, of alloy or non-alloy steel; and  Manufacture from ingots or other primary forms or 
semi-finished materials of heading 7206, 7207, 
7218 or 7224.  
7229  wire of other alloy steel.  Manufacture from semi-finished materials of 
heading 7224.  
ex Chapter 73  Articles of iron or steel; except for:  Manufacture from materials of any heading, except 
that of the product.  
ex 7301  sheet piling;  Manufacture from materials of heading 7206.EN  L 186/1366 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
7302  railway or tramway track construction material of 
iron or steel, the following: rails, check-rails and 
rack rails, switch blades, crossing frogs, point rods 
and other crossing pieces, sleepers (cross-ties), fish- 
plates, chairs, chair wedges, sole pates (base plates), 
rail clips, bedplates, ties and other material 
specialised for jointing or fixing rails;  Manufacture from materials of heading 7206.  
7304 and 
7305  tubes, pipes and hollow profiles, of iron (other 
than cast iron) or steel; 
other tubes and pipes (for example, welded, riveted 
or similarly closed), having circular cross-sections, 
the external diameter of which exceeds 406,4 mm, 
of iron or steel;  Manufacture from materials of heading 7206, 7207, 
7208, 7209, 7210, 7212, 7218, 7219, 7220 or 
7224.  
7306  other tubes, pipes and hollow profiles (for 
example, open seam or welded, riveted or 
similarly closed), of iron or steel;  Manufacture from materials of any Chapter except 
that of the product.  
ex 7307  tube or pipe fittings of stainless steel (ISO 
No X5CrNiMo 1712), consisting of several parts; 
and  Turning, drilling, reaming, threading, deburring and 
sandblasting of forged blanks, provided that the 
total value of the forged blanks used does not 
exceed 35 % of the ex-works price of the product.  
7308  structures (excluding prefabricated buildings of 
heading 9406) and parts of structures (for 
example, bridges and bridge-sections, lock-gates, 
towers, lattice masts, roofs, roofing frameworks, 
doors and windows and their frames and 
thresholds for doors, shutters, balustrades, pillars 
and columns), of iron or steel; plates, rods, 
angles, shapes, sections, tubes and the like, 
prepared for use in structures, of iron or steel.  Manufacture from materials of any heading, except 
that of the product. However, welded angles, shapes 
and sections of heading 7301 may not be used.  
ex Chapter 74  Copper and articles thereof; except for:  Manufacture from materials of any heading, except 
that of the product.  
7408  copper wire; and  Manufacture from materials of any heading, except 
that of the product and heading 7407.  
7413  stranded wire, cables, plaited bands and the like, of 
copper; not electrically insulated.  Manufacture from materials of any heading, except 
that of the product and heading 7408.  
Chapter 75  Nickel and articles thereof.  Manufacture from materials of any heading, except 
that of the product.  
ex Chapter 76  Aluminium and articles thereof, except:  Manufacture from materials of any heading, except 
that of the product.  
7601  unwrought aluminium;  Manufacture from materials of any heading.EN  12.6.2020 Official Journal of the European Union L 186/1367
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
7605  aluminium wire;  Manufacture from materials of any heading, except 
that of the product and heading 7604.  
7607  aluminium foil (whether or not printed or backed 
with paper, paperboard, plastics or similar backing 
materials) of a thickness (excluding any backing) 
not exceeding 0,2 mm; and  Manufacture from materials of any heading, except 
that of the product and heading 7606.  
7614  stranded wire, cables, plaited bands and the like, of 
aluminium, not electrically insulated.  Manufacture from materials of any heading, except 
that of the product and heading 7605.  
Chapter 78  Lead and articles thereof.  Manufacture from materials of any heading, except 
that of the product.  
Chapter 79  Zinc and articles thereof.  Manufacture from materials of any heading, except 
that of the product.  
ex Chapter 80  Tin and articles thereof, except:  Manufacture from materials of any heading, except 
that of the product.  
8007  other articles of tin.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 81  Other base metals; cermets; articles thereof.  Manufacture from materials of any heading.  
ex Chapter 82  Tools, implements, cutlery, spoons and forks, of 
base metal; parts thereof of base metal; except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8206  tools of two or more of the headings 8202 to 
8205, put up in sets for retail sale.  Manufacture from materials of any heading, except 
those of headings 8202 to 8205. However, tools of 
headings 8202 to 8205 may be incorporated into 
the set, provided that their total value does not 
exceed 15 % of the ex-works price of the set.  
Chapter 83  Miscellaneous articles of base metal.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.EN  L 186/1368 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 84  Nuclear reactors, boilers, machinery and mech ­
anical appliances; parts thereof; except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8401  nuclear reactors; fuel elements (cartridges), non- 
irradiated, for nuclear reactors; machinery and 
apparatus for isotopic separation;  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8407  spark-ignition reciprocating or rotary internal 
combustion piston engines;  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8408  compression-ignition internal combustion piston 
engines (diesel or semi-diesel engines);  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8419  machinery, plant or laboratory equipment, whether 
or not electrically heated (excluding furnaces, 
ovens and other equipment of heading 8514), 
for the treatment of materials by a process 
involving a change of temperature such as 
heating, cooking, roasting, distilling, rectifying, 
sterilising, pasteurising, steaming, drying, evap ­
orating, vaporising, condensing or cooling, other 
than machinery or plant of a kind used for 
domestic purposes; instantaneous or storage 
water heaters, non-electric;  Manufacture from materials of any subheading, 
except that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8427  fork-lift trucks; other works trucks fitted with 
lifting or handling equipment;  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product  
8443 31  machines which perform two or more functions of 
printing, copying or facsimile transmission, capable 
of connecting to an automatic data-processing 
machine or to a network;  Manufacture from materials of any subheading, 
except that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8481  taps, cocks, valves and similar appliances for pipes, 
boiler shells, tanks, vats or the like, including 
pressure-reducing valves and thermostatically 
controlled valves; and  Manufacture from materials of any subheading, 
except that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8482  ball or roller bearings.  Manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product.EN  12.6.2020 Official Journal of the European Union L 186/1369
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex Chapter 85  Electrical machinery and equipment and parts 
thereof; sound recorders and reproducers, 
television image and sound recorders and repro ­
ducers, and parts and accessories of such articles; 
except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8501,8502  electric motors and generators; Electric generating 
sets and rotary converters;  Manufacture from materials of any heading, except 
that of the product and of heading 8503; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8513  portable electric lamps designed to function by 
their own source of energy (for example, dry 
batteries, accumulators, magnetos), other than 
lighting equipment of heading 8512;  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8519  sound recording and sound reproducing apparatus;  Manufacture from materials of any heading, except 
that of the product and of heading 8522; or 
manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product.  
8521  video recording or reproducing apparatus, whether 
or not incorporating a video tuner;  Manufacture from materials of any heading, except 
that of the product and of heading 8522; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8523  discs, tapes, solid-state non-volatile storage devices,  
"smart cards " and other media for the recording of 
sound or of other phenomena, whether or not 
recorded, including matrices and masters for the 
production of discs, but excluding products of 
Chapter 37;  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8525  transmission apparatus for radio-broadcasting or 
television, whether or not incorporating reception 
apparatus or sound recording or reproducing 
apparatus; television cameras, digital cameras and 
video camera recorders;  Manufacture from materials of any heading, except 
that of the product and of heading 8529; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8526  radar apparatus, radio navigational aid apparatus 
and radio remote control apparatus;  Manufacture from materials of any heading, except 
that of the product and of heading 8529; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.EN  L 186/1370 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
8527  reception apparatus for radio-broadcasting, 
whether or not combined, in the same housing, 
with sound recording or reproducing apparatus 
or a clock;  Manufacture from materials of any heading, except 
that of the product and of heading 8529; or 
manufacture in which the value of all the materials 
used does not exceed 40 % of the ex-works price of 
the product  
8528  monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not incor ­
porating radio- broadcast receivers or sound or 
video recording or reproducing apparatus;  Manufacture from materials of any heading, except 
that of the product and of heading 8529; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8535 to 8537  electrical apparatus for switching or protecting 
electrical circuits, or for making connections to 
or in electrical circuits; connectors for optical 
fibres, optical fibre bundles or cables; boards, 
panels, consoles, desks, cabinets and other bases, 
for electric control or the distribution of electricity;  Manufacture from materials of any heading, except 
that of the product and of heading 8538; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product  
8539  electric filament or discharge lamps, including 
sealed beam lamp units and ultra-violet or infra- 
red lamps; arc-lamps;  Manufacture from materials of any subheading, 
except that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8544  insulated (including enamelled or anodised) wire, 
cable (including coaxial cable) and other insulated 
electric conductors, whether or not fitted with 
connectors; optical fibre cables, made up of indi ­
vidually sheathed fibres, whether or not assembled 
with electric conductors or fitted with connectors;  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8545  carbon electrodes, carbon brushes, lamp carbons, 
battery carbons and other articles of graphite or 
other carbon, with or without metal, of a kind 
used for electrical purposes;  Manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
8546  electrical insulators of any material;  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8547  insulating fittings for electrical machines, 
appliances or equipment, being fittings wholly of 
insulating materials apart from any minor 
components of metal (for example, threaded 
sockets) incorporated during moulding solely for 
purposes of assembly, other than insulators of 
heading 8546; electrical conduit tubing and 
joints therefor, of base metal lined with insulating 
material; and  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.EN  12.6.2020 Official Journal of the European Union L 186/1371
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
8548  waste and scrap of primary cells, primary batteries 
and electric accumulators; spent primary cells, 
spent primary batteries and spent electric accumu ­
lators; electrical parts of machinery or apparatus, 
not specified or included elsewhere in this Chapter.  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
Chapter 86  Railway or tramway locomotives, rolling-stock and 
parts thereof; railway or tramway track fixtures 
and fittings and parts thereof; mechanical 
(including electro-mechanical) traffic signalling 
equipment of all kinds.  Manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex Chapter 87  Vehicles other than railway or tramway rolling- 
stock, and parts and accessories thereof; except for:  Manufacture in which the value of all the materials 
used does not exceed 45 % of the ex-works price of 
the product.  
8711  motorcycles (including mopeds) and cycles fitted 
with an auxiliary motor, with or without side- 
cars, side-cars; and  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
8714  parts and accessories of vehicles of headings 8711 
to 8713.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
ex Chapter 88  Aircraft, spacecraft, and parts thereof; except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex 8804  rotochutes.  Manufacture from materials of any heading, 
including other materials of heading 8804; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 89  Ships, boats and floating structures.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex Chapter 90  Optical, photographic, cinematographic, 
measuring, checking, precision, medical or 
surgical instruments and apparatus; parts and 
accessories thereof, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70% of the ex-works price of 
the product.EN  L 186/1372 Official Journal of the European Union 12.6.2020
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
9001 50  spectacle lenses of materials other than glass; and  Manufacture from materials of any heading, except 
that of the product; 
manufacture in which the value of all the materials 
used does not exceed 70% of the ex-works price of 
the product; or 
manufacture in which one of the following oper ­
ations is included: 
— surfacing of the semi-finished lens into a 
finished ophthalmic lens with optical corrective 
power meant to be mounted on a pair of spec ­
tacles; or 
— coating of the lens to appropriated treatments 
to improve vision and ensure protection of the 
wearer (  7 ). 
9002  lenses, prisms, mirrors and other optical elements, 
of any material, mounted, being parts of or fittings 
for instruments or apparatus, other than such 
elements of glass not optically worked.  Manufacture in which the value of all the materials 
used does not exceed 50% of the ex-works price of 
the product.  
Chapter 91  Clocks and watches and parts thereof.  Manufacture in which the value of all the materials 
used does not exceed 70% of the ex-works price of 
the product.  
Chapter 92  Musical instruments; parts and accessories of such 
articles.  Manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
Chapter 93  Arms and ammunition; parts and accessories 
thereof.  Manufacture in which the value of all the materials 
used does not exceed 50 % of the ex-works price of 
the product.  
Chapter 94  Furniture; bedding, mattresses, mattress supports, 
cushions and similar stuffed furnishings; lamps 
and lighting fittings, not elsewhere specified or 
included; illuminated signs, illuminated name- 
plates and the like; prefabricated buildings.  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
ex Chapter 95  Toys, games and sports requisites; parts and acces ­
sories thereof, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.EN  12.6.2020 Official Journal of the European Union L 186/1373
 
Heading (1)  Description of the good (2)  Required Working or Processing (3)  
ex 9506  golf clubs and parts thereof.  Manufacture from materials of any heading, except 
that of the product. However, roughly-shaped 
blocks for making golf-club heads may be used.  
ex Chapter 96  Miscellaneous manufactured articles, except for:  Manufacture from materials of any heading, except 
that of the product; or 
manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
9603  brooms, brushes (including brushes constituting 
parts of machines, appliances or vehicles), hand- 
operated mechanical floor sweepers, not 
motorized, mops and feather dusters; prepared 
knots and tufts for broom or brush making; 
paint pads and rollers, squeegees (other than 
roller squeegees);  Manufacture in which the value of all the materials 
used does not exceed 70 % of the ex-works price of 
the product.  
9605  travel sets for personal toilet, sewing or shoe or 
clothes cleaning;  Each item in the set must satisfy the rule which 
would apply to it if it were not included in the 
set. However, non-originating articles may be incor ­
porated, provided that their total value does not 
exceed 15 % of the ex-works price of the set.  
9608  ball-point pens; felt-tipped and other porous- 
tipped pens and markers; fountain pens, stylograph 
pens and other pens; duplicating stylos; propelling 
or sliding pencils; pen-holders, pencil-holders and 
similar holders; parts (including caps and clips) of 
the foregoing articles, other than those of heading 
9609;  Manufacture from materials of any heading, except 
that of the product. However, nibs or nib-points of 
the same heading as the product may be used.  
9613 20  pocket lighters, gas fuelled, refillable; and  Manufacture in which the total value of the 
materials of heading 9613 used does not exceed 
30 % of the ex-works price of the product.  
9614  smoking pipes (including pipe bowls) and cigar or 
cigarette holders, and parts thereof.  Manufacture from materials of any heading.  
Chapter 97  Works of art, collectors' pieces and antiques  Manufacture from materials of any heading, except 
that of the product.  
( 1 ) For the special conditions relating to specific processes, see Notes 8.1 and 8.3 of Annex I to Protocol 1. 
( 2 ) For the special conditions relating to specific processes, see Note 8.2 of Annex I to Protocol 1. 
( 3 ) For special conditions relating to products made of a mixture of textile materials, see Note 6 of Annex I to Protocol 1. 
( 4 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in the paper-making machinery. 
( 5 ) See Note 7 of Annex I to Protocol 1. 
( 6 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics (cut 
out or knitted directly to shape), see Note 7 of Annex I to Protocol 1. 
( 7 ) Coatings treatments will provide the lens key properties in terms of improved vision (for example: prevention of breakage and  scratches, 
anti-smudge, anti-dust, anti-fog or water repellent functions) and health protection (for example: protection from visible ligh t through 
photo-chromic properties, reduction of ultra-violet direct and indirect exposure, or prevention of harmful effects linked to hi gh-energy 
blue light).EN  L 186/1374 Official Journal of the European Union 12.6.2020
 
ANNEX III to Protocol 1  
MATERIALS REFERRED TO IN PARAGRAPH 2 OF ARTICLE 3 (CUMULATION OF ORIGIN) 
HS  Description  
0307 41  Live, fresh or chilled cuttlefish and squid  
0307 51  Live, fresh or chilled octopusEN  12.6.2020 Official Journal of the European Union L 186/1375
 
ANNEX IV to Protocol 1  
PRODUCTS REFERRED TO IN PARAGRAPH 2 OF ARTICLE 3 (CUMULATION OF ORIGIN) 
HS  Description  
1605 54  Prepared or preserved cuttlefish and squid  
1605 55  Prepared or preserved octopusEN  L 186/1376 Official Journal of the European Union 12.6.2020
 
ANNEX V to Protocol 1  
PRODUCTS REFERRED TO IN PARAGRAPH 7 OF ARTICLE 3 (CUMULATION OF ORIGIN) 
HS  Description  
Chapter 61  Articles of apparel and clothing accessories, knitted or crocheted  
Chapter 62  Articles of apparel and clothing accessories, not knitted or crochetedEN  12.6.2020 Official Journal of the European Union L 186/1377
 
ANNEX VI to Protocol 1  
TEXT OF THE ORIGIN DECLARATION  
The origin declaration, the text of which is given below, shall be made out in accordance with the footnotes. However, 
the footnotes do not have to be reproduced.  
Bulgarian version  
Износителят  на  продуктите , обхванати  от  този  документ  (митническо  разрешение  №  … (  1 )) декларира , че  освен  кьдето  е 
отбелязано  друго , тези  продукти  са  с … преференциален  произход  (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Място  и дата ) 
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Подпис  на  износителя ; освен  това  трябва  четливо  да  бъде  изписано  името  на  лицето , което  подписва  декларацията ) 
Spanish version  
El exportador de los productos incluidos en el presente documento (autorización aduanera n  o .. … (  1 ).) declara que, salvo 
indicación en sentido contrario, estos productos gozan de un origen preferencial. … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Lugar y fecha)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Firma del exportador; además, deberán indicarse de forma legible el nombre y los apellidos de la persona que firma la 
declaración)  
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení … (  1 )) prohlašuje, že krom ě z řeteln ě ozna čených mají 
tyto výrobky preferen ční p ůvod v … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Místo a datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Podpis vývozce; navíc musí být čiteln ě uvedeno jméno osoby, která prohlášení podepisuje)  
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndig hedernes tilladelse nr. … (  1 )), erklærer, at 
varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Sted og dato)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Eksportørens underskrift; endvidere skal navn på den person, der underskriver erklæringen, angives letlæseligt)EN  L 186/1378 Official Journal of the European Union 12.6.2020
 
German version  
Der Ausführer (Bewilligungs-Nr. … (  1 )) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, 
soweit nicht anderes angegeben, präferenzbegünstigte … (  2 ) Ursprungswaren sind.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Ort und Datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Unterschrift des Ausführers und Name des Unterzeichners in Druckschrift)  
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr. … (  1 )) deklareerib, et need tooted on … (  2 ) 
sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Koht ja kuupäev)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Eksportija allkiri; lisaks sellele tuleb selgelt märkida ka allakirjutaja nimi)  
Greek version  
Ο εξαγωγέας  των  προϊόντων  που  καλύπτονται  από  το  παρόν  έγγραφο  (άδεια  τελωνείου  υπ 'αριθ . … (  1 )) δηλώνει  ότι , εκτός  εάν  
δηλώνεται  σαφώς  άλλως , τα  προϊόντα  αυτά  είναι  προτιμησιακής  καταγωγής  … (  2 ). 
.................................................................................. ............................................. ......................................................................................... (  3 ) 
(Τόπος  και  ημερομηνία ) 
.................................................................................. ............................................. ......................................................................................... (  4 ) 
(Υπογραφή  του  εξαγωγέα  καθώς  και  ευκρινής  αναγραφή  του  ονόματος  του  υπογράφοντος  τη  δήλωση ) 
English version  
The exporter of the products covered by this document (customs authorisation No … (  1 )) declares that, except where 
otherwise clearly indicated, these products are of … (  2 ) preferential origin.  
.................................................................................. ............................................. ......................................................................................... (  3 ) 
(Place and date)  
.................................................................................. ............................................. ......................................................................................... (  4 ) 
(Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)  
French version  
L'exportateur des produits couverts par le présent document (autorisation douanière n  o … (  1 )) déclare que, sauf indi ­
cation claire du contraire, ces produits ont l'origine préférentielle … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Lieu et date)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Signature de l’exportateur et indication, en toutes lettres, du nom de la personne qui signe la déclaration)EN  12.6.2020 Official Journal of the European Union L 186/1379
 
Croatian version  
Izvoznik proizvoda obuhva ćenih ovom ispravom (carinsko ovlaštenje br. … (  1 )) izjavljuje da su, osim ako je druga čije 
izri čito navedeno, ovi proizvodi … (  2 ) preferencijalnog podrijetla.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Mjesto i datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Potpis izvoznika i čitko navedeno ime osobe koja potpisuje izjavu)  
Italian version  
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (  1 )) dichiara che, salvo 
indicazione contraria, le merci sono di origine preferenziale … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Luogo e data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Firma dell'esportatore; si deve inoltre indicare in maniera chiaramente leggibile il nome della persona che firma la 
dichiarazione)  
Latvian version  
Eksport ētājs produktiem, kuri ietverti šaj ā dokument ā (muitas pilnvara Nr. … (  1 )), deklar ē, ka, iznemot tur, kur ir cit ādi 
skaidri noteikts, šiem produktiem ir priekšroc ību izcelsme no … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Vieta un datums)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Eksport ētāja paraksts; turkl āt skaidr ā rokrakst ā jānor āda t ās personas v ārds un uzv ārds, kura parakst ījusi deklar āciju)  
Lithuanian version  
Šiame dokumente išvardint ų preki ų eksportuotojas (muitin ės liudijimo Nr. … (  1 )) deklaruoja, kad, jeigu kitaip nenu ­
rodyta, tai yra … (  2 ) preferencin ės kilm ės prek ės. 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Vieta ir data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Eksportuotojo parašas; be to, turi b ūti įskaitomai nurodytas deklaracij ą pasirašiusio asmens vardas ir pavard ė) 
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 )) kijelentem, hogy eltér ő jelzés hianyában az 
áruk kedvezményes … (  2 ) származásúak.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(hely és dátum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Az export őr aláírása továbbá a nyilatkozatot aláíró személy nevét egyértelm űen és olvashatóan fel kell tüntetni)EN  L 186/1380 Official Journal of the European Union 12.6.2020
 
Maltese version  
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (  1 )) jiddikjara li, 
ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ ori ġini preferenzjali … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Post u data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Firma tal-esportatur; barra dan, l-isem tal-persuna li tiffirma d-dikjarazzjoni g ħandu jkun indikat b'kitba ċara)  
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (  1 )), verklaart dat, 
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Plaats en datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Handtekening van de exporteur, gevolgd door de naam van de ondertekenaar in blokletters)  
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie w ładz celnych nr … (  1 )) deklaruje, że z wyj ątkiem gdzie 
jest to wyra źnie okre ślone, produkty te maj ą … (  2 ) preferencyjne pochodzenie.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Miejscowo ść  i data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Podpis eksportera; dodatkowo czytelnie imi ę i nazwisko osoby podpisuj ącej deklaracj ę) 
Portuguese version  
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n  o . … (  1 )), 
declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Local e data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Assinatura do exportador, seguida do nome do signatário escrito de forma clara)  
Romanian version  
Exportatorul produselor ce fac obiectul acestui document (autoriza ția vamal ă nr. … (  1 )) declar ă c ă, exceptând cazul în 
care în mod expres este indicat altfel, aceste produse sunt de origine preferen țial ă … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Locul și data)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Semn ătura exportatorului; în plus, trebuie indicat cu scris lizibil numele persoanei care semneaz ă declara ția)EN  12.6.2020 Official Journal of the European Union L 186/1381
 
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia … (  1 )) vyhlasuje, že okrem zrete ľne ozna čených, 
majú tieto výrobky preferen čný pôvod v … (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Miesto a dátum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Podpis vývozcu; okrem toho sa musí čitate ľne uvies ť meno osoby podpisujúcej vyhlásenie)  
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (  1 )) izjavlja, da, razen če ni druga če 
jasno navedeno, ima to blago preferencialno … (  2 ) poreklo.  
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Kraj in datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Podpis izvoznika; poleg tega mora biti čitljivo navedeno ime osebe, ki podpiše izjavo)  
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (  1 )) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole 
selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Paikka ja päiväys)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Viejän allekirjoitus; lisäksi ilmoituksen allekirjoittajan nimi on selvennettävä)  
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (  1 )) försäkrar att dessa varor, 
om inte annat tydligt markerats, har förmånsberättigande … ursprung (  2 ). 
.................................................................................. ............................................. ........................................................................................ (  3 ) 
(Ort och datum)  
.................................................................................. ............................................. ........................................................................................ (  4 ) 
(Exportörens namnteckning och namnförtydligande)  
___________  
( 1 ) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter 
shall be entered in this space. When the origin declaration is not made out by an approved exporter, the words in 
brackets shall be omitted or the space left blank.  
( 2 ) Origin of products to be indicated. When the origin declaration relates, in whole or in part, to products originating in 
Ceuta and Melilla, the exporter shall clearly indicate them in the document on which the declaration is made out by 
means of the symbol  " CM". 
( 3 ) These indications may be omitted if the information is contained on the document itself.  
( 4 ) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the 
name of the signatory.EN  L 186/1382 Official Journal of the European Union 12.6.2020
 
ANNEX VII to Protocol 1  
SPECIMENS OF A CERTIFICATE OF ORIGIN AND OF AN APPLICATION FOR A CERTIFICATE OF ORIGIN  
Printing Instructions  
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be 
allowed. The paper used shall be white, sized for writing, not containing mechanical pulp and weighing not less than 
25 g/m  2 . It shall have a printed green guilloche pattern background making any falsification by mechanical or 
chemical means apparent to the eye.  
2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them 
printed by approved printers. In the latter case, each form shall include a reference to such approval. Each form shall 
bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial 
number, either printed or not, by which it can be identified.EN  12.6.2020 Official Journal of the European Union L 186/1383
 EN  L 186/1384 Official Journal of the European Union 12.6.2020
 EN  12.6.2020 Official Journal of the European Union L 186/1385
 EN  L 186/1386 Official Journal of the European Union 12.6.2020
 EN  12.6.2020 Official Journal of the European Union L 186/1387
 
ANNEX VIII to Protocol 1  
EXPLANATORY NOTES  
1. For the purpose of subparagraph (e) of Article 1 (Definitions) the  "exporter " is not necessarily the person (the seller) 
that issues the sales invoice for the consignment (third party invoicing). The seller can be located in the territory of a 
third country.  
2. For the purpose of subparagraph 1(b) of Article 4 (Wholly Obtained Products)  " plants and vegetable products " 
includes, in particular, live trees, flowers, fruits, vegetables, seaweeds and fungi.  
3. For the purpose of paragraph 4 of Article 11 (Accounting Segregation)  " general accounting principles " means the 
recognised consensus or substantial authoritative support in the territory of a Party, with respect to the recording of 
revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial state ­
ments. Those standards may encompass broad guidelines of general application as well as detailed standards, practices 
and procedures.  
4. For the purpose of paragraph 4 of Article 13 (Non-Alteration)  "in case of doubt " means that the importing Party has 
the discretion of determining the cases for which the declarant is requested to provide evidence of compliance with 
Article 13 (Non-Alteration) but it cannot routinely require the submission of that evidence.  
5. For the purpose of paragraph 1 of Article 16 (Procedure for the Issuance of a Certificate of Origin)  " in writing " 
includes an application being made by electronic means.  
6. For the purpose of paragraph 3 of Article 16 (Procedure for the Issuance of a Certificate of Origin) and paragraph 2 of 
Article 19 (Conditions for Making out an Origin Declaration)  "to submit at any time, at the request of the competent 
authorities of the exporting Party, all appropriate documents " covers both the situation whereby the competent 
authorities request systematically the submission of all supporting documents as well as the situation whereby the 
competent authorities only make targeted requests for the submission of the supporting documents.  
7. For the purpose of paragraph 3 of Article 19 (Conditions for Making out an Origin Declaration),  " any other 
commercial document " can be, for example, an accompanying delivery note, a pro-forma invoice or a packing list. 
A transport document, such as a bill of lading or an airway bill, shall not be considered as any other commercial 
document. An origin declaration on a separate form is not permitted. The origin declaration may be submitted on a 
separate sheet of the commercial document when the sheet is an obvious part of this document.  
8. As regards the application of Article 30 (Verification of Proofs of Origin), the customs authorities of the exporting 
country shall endeavour to inform the importing authorities about the receipt of the verification request. They may do 
so in any form, including by means of electronic communication. They shall also endeavour to inform the requesting 
authorities in case they need more time than the period of 10 months provided for in paragraph 6 of Article 30 
(Verification of Proofs of Origin) to carry out the verification and provide a reply.  
9. As regards the application of paragraph 6 of Article 30 (Verification of Proofs of Origin), the requesting competent 
authorities shall verify with the requested competent authorities whether they have effectively received the request 
before refusing the entitlement to preferential tariff treatment.EN  L 186/1388 Official Journal of the European Union 12.6.2020
 
PROTOCOL 2  
ON MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS  
Article 1  
Definitions  
For the purposes of this Protocol:  
(a) " customs legislation " means any legal or regulatory provision applicable in the territories of the Parties, as defined in 
their respective legislation, governing the import, export and transit of goods and their placement under any other 
customs regime or procedure, including transhipment and measures of prohibition, restriction and control;  
(b) " customs violation " means any violation or attempted violation of customs legislation;  
(c) " personal data " means all information relating to an identified or identifiable individual;  
(d) " requested authority " means a competent administrative authority which has been designated by a Party for this 
purpose and which receives a request for assistance on the basis of this Protocol;  
(e) " requesting authority " means a competent administrative authority which has been designated by a Party for this 
purpose and which makes a request for assistance on the basis of this Protocol.  
Article 2  
Scope  
1. The Parties shall assist each other in customs matters, in accordance with their legislation and in the manner and 
under the conditions laid down in this Protocol, to ensure the correct application of customs legislation, in particular by 
preventing, investigating and combating customs violations.  
2. Assistance in customs matters, as provided for in this Protocol, applies to any administrative authority of the Parties 
which is competent for the application of this Protocol. That assistance shall not prejudice the rules governing mutual 
assistance in criminal matters. It shall not cover information obtained under powers exercised at the request of a judicial 
authority, except where communication of such information is authorised by that authority.  
3. All assistance given in the framework of this Protocol shall be executed in accordance with the legal and regulatory 
provisions of each Party.  
4. Assistance to recover duties, taxes or fines is not covered by this Protocol.EN  12.6.2020 Official Journal of the European Union L 186/1389
 
Article 3  
Assistance on Request  
1. At the request of the requesting authority, the requested authority shall provide it with all relevant information for 
the purpose of ensuring the proper application of customs legislation, including information on noted or planned 
activities that constitute or could constitute customs violations.  
2. At the request of the requesting authority, the requested authority shall inform it:  
(a) whether goods exported from the territory of a Party have been properly imported into the territory of the other 
Party, specifying, where appropriate, the customs procedure applied to the goods; and  
(b) whether goods imported into the territory of a Party have been properly exported from the territory of the other 
Party, specifying, where appropriate, the customs procedure applied to the goods.  
3. At the request of the requesting authority, the requested authority shall, within the framework of its legal or 
regulatory provisions, take the necessary steps to ensure special surveillance of:  
(a) natural or legal persons in respect of which there are reasonable grounds for believing that they are or have been 
involved in customs violations;  
(b) places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for 
believing that those goods are intended to be used in customs violations;  
(c) goods that are or may be transported in such a way that there are reasonable grounds for believing that they are 
intended to be used in customs violations; and  
(d) means of transport that are or may be used in such a way that there are reasonable grounds for believing that they 
are intended to be used in customs violations.  
Article 4  
Spontaneous Assistance  
The Parties shall assist each other on their own initiative and in accordance with their respective domestic laws and 
regulations if they consider that assistance is necessary for the proper application of customs legislation by the other 
Party, particularly by providing information relating to:  
(a) activities which are or appear to be customs violations and which may be of interest to the other Party;  
(b) new means of, or methods employed in, carrying out customs violations;  
(c) goods known to be subject to customs violations;EN  L 186/1390 Official Journal of the European Union 12.6.2020
 
(d) natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been 
involved in customs violations; and  
(e) means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be 
used in customs violations.  
Article 5  
Delivery and Notification  
At the request of the requesting authority, the requested authority, in accordance with the legal or regulatory provisions 
applicable to that authority, shall take all necessary measures in order to deliver any documents, or to notify any 
decisions, of the requesting authority, and falling within the scope of this Protocol, to an addressee residing or established 
in the territory of the requested authority.  
Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the 
requested authority or in a language acceptable to that authority.  
Article 6  
Form and Substance of Requests for Assistance  
1. Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary 
to enable compliance with the request. When required because of the urgency of the situation, the requested authority 
may accept an oral request, but such request shall be immediately confirmed by the requesting authority in writing.  
2. Requests pursuant to paragraph 1 shall include the following information:  
(a) the requesting authority;  
(b) the measure requested;  
(c) the object of and the reason for the request;  
(d) the legal or regulatory provisions and other legal elements involved;  
(e) indications, as exact and comprehensive as possible, on the natural or legal persons who are the target of the 
investigations; and  
(f) a summary of the relevant facts and of the enquiries already carried out.  
3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that 
authority. This requirement does not apply to any documents that accompany the request under paragraph 1.EN  12.6.2020 Official Journal of the European Union L 186/1391
 
4. If a request does not meet the formal requirements set out in paragraphs 1 to 3, its correction or completion may 
be requested and precautionary measures may be ordered in the meantime.  
Article 7  
Execution of Requests  
1. In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its 
competence and available resources, as though it were acting on its own account or at the request of other authorities of 
that same Party, by supplying information already in its possession, by carrying out appropriate enquiries or by arranging 
for them to be carried out. If the requested authority addresses the request to another authority because it cannot act 
alone, this paragraph shall also apply to that other authority.  
2. Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested 
Party.  
3. Duly authorised officials of a Party may, with the agreement of the other Party and subject to the conditions laid 
down by the latter, be present in the offices of the requested authority or any other authority concerned to obtain 
information, in accordance with paragraph 1, which relates to activities that constitute or could constitute customs 
violations and which the requesting authority needs for the purposes of this Protocol.  
4. Duly authorised officials of a Party may, with the agreement of the other Party and subject to the conditions laid 
down by the latter, be present at enquiries carried out in the latter's territory.  
Article 8  
Form in Which Information Is to Be Communicated  
1. The requested authority shall communicate the results of enquiries to the requesting authority in writing together 
with relevant documents, certified copies or other items.  
2. This information may be provided in electronic format.  
Article 9  
Exceptions to the Obligation to Provide Assistance  
1. Assistance may be refused or may be subject to certain conditions or requirements in cases where a Party considers 
that assistance under this Protocol would:  
(a) be likely to prejudice the sovereignty of Viet Nam or that of a Member State which has been requested to provide 
assistance under this Protocol;  
(b) be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to in 
paragraph 2 of Article 10; or  
(c) violate an industrial, commercial or professional secret.EN  L 186/1392 Official Journal of the European Union 12.6.2020
 
2. Assistance may be postponed by the requested authority on the grounds that it will interfere with an ongoing 
investigation or prosecution, or with ongoing proceedings. In such a case, the requested authority shall consult with the 
requesting authority to determine if assistance can be given subject to such terms or conditions as the requested authority 
may require.  
3. Where the requesting authority seeks assistance which it would itself be unable to provide if so requested, it shall 
draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a 
request.  
4. In the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefor must 
be communicated to the requesting authority without delay.  
Article 10  
Information Exchange and Confidentiality  
1. Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted 
nature, in accordance with the laws and regulations applicable in each Party. It shall be covered by the obligation of 
official secrecy and shall enjoy the protection extended to similar information under the relevant laws and regulations of 
the Party receiving the information.  
2. Personal data may be exchanged only where the Party which may receive them undertakes to protect such data in a 
manner that is considered adequate by the Party which may supply them.  
3. The use of information obtained under this Protocol in administrative proceedings or subsequent appeal 
proceedings instituted in respect of customs violations is considered to be for the purposes of this Protocol. Therefore, 
the Parties may, in their records of evidence, reports, testimonies and in such proceedings, use as evidence information 
obtained and documents consulted in accordance with this Protocol. The requested authority which supplied that 
information or gave access to those documents shall be notified of such use.  
4. Information obtained shall be used solely for the purposes of this Protocol. If a Party wishes to use such 
information for other purposes, it shall obtain the prior written consent of the authority which provided the information. 
Such use shall then be subject to any restriction laid down by that authority.  
Article 11  
Assistance Expenses  
The Parties shall waive all claims against each other for the reimbursement of expenses incurred pursuant to this Protocol, 
except, as appropriate, those for interpreters and translators who are not public service employees.  
Article 12  
Implementation  
1. The implementation of this Protocol shall be entrusted, on the one hand, to the customs authorities of Viet Nam 
and, on the other hand, to the competent services of the European Commission and the customs authorities of the 
Member States, as appropriate. They shall decide on all practical measures and arrangements necessary for its application, 
taking into consideration the rules in force in particular in the field of data protection.EN  12.6.2020 Official Journal of the European Union L 186/1393
 
2. The Parties shall consult each other and subsequently keep each other informed of the detailed rules of implemen ­
tation which are adopted in accordance with this Protocol.  
Article 13  
Other Agreements  
1. Taking into account the respective competences of the Union and its Member States, the provisions of this Protocol 
shall:  
(a) not affect the obligations of the Parties under any other international agreement or convention;  
(b) be deemed complementary to agreements on mutual assistance which have been or may be concluded between 
individual Member States and Viet Nam; and  
(c) not affect the provisions of Union law governing the communication between the competent services of the European 
Commission and the customs authorities of the Member States of any information obtained under this Protocol 
which could be of interest to the Union.  
2. Notwithstanding paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any 
bilateral agreement on mutual assistance which has been or may be concluded between individual Member States and 
Viet Nam insofar as the provisions of the latter are incompatible with those of this Protocol.  
3. In respect of questions relating to the application of this Protocol, the Parties shall consult each other to resolve the 
matter in the framework of the Committee on Customs, established pursuant to Article 17.2 (Specialised Committees) of 
this Agreement.  
UNDERSTANDING CONCERNING SPECIFIC COMMITMENTS ON DISTRIBUTION SERVICES FOR WINE AND SPIRITS  
The following Understanding was reached between the delegations of the Union and Viet Nam during the course of 
negotiations of this Agreement regarding specific commitments on distribution services (  1 ) for wine and spirits (  2 ): 
1. Viet Nam shall not:  
(a) apply any discriminatory quantitative or qualitative restrictions, whether vertical or horizontal, on licensing of any 
type of distribution services for wine on a regional or nationwide basis;  
(b) discriminate between Union and local service suppliers of any type of distribution services for wine; and  
(c) require any other types of licences than the ones describing each type of distribution services for wine.EN  L 186/1394 Official Journal of the European Union 12.6.2020  
( 1 ) For the purposes of this Understanding, the term “distribution services” means commission agents' services, wholesale trade s ervices 
and retailing services.  
( 2 ) For greater certainty, beers are excluded from the scope of this Understanding.
 2. For further clarity, the Union's service suppliers are entitled to engage in all types of distribution services for wine not  
only on a regional but also on a nationwide basis. Viet Nam shall, therefore, not apply any discriminatory measure 
which restricts the right of service providers to hold a single licence for the provision of all types of distribution 
services for wine on a regional or nationwide basis or which restricts a provider from holding by himself separate 
licences for the provision of all distribution services for wine in the same geographical area.  
3. The conditions of ownership, operation and juridical form and scope of activities as set out in the respective licences 
or in any other form of approval establishing or authorising the operation or supply of distribution services for spirits 
by an existing service supplier of the Union shall not be more restrictive than those applied at the date of entry into 
force of this Agreement.EN  12.6.2020 Official Journal of the European Union L 186/1395
 
UNDERSTANDING  
CONCERNING BANK EQUITY  
1. With respect to capital contribution in the form of buying shares of commercial banks, within five years from the 
date of entry into force of this Agreement, Vietnamese authorities shall favourably consider the proposal by the 
Union's financial institutions to allow the total equity held by foreign investors in two joint-stock commercial banks 
of Viet Nam of up to 49 per cent of the enterprise's chartered capital.  
2. Paragraph 1 does not apply to four commercial banks in which the Government of Viet Nam is currently holding the 
majority of equity, namely the Bank for Investment and Development of Viet Nam - BIDV, the Viet Nam Joint Stock 
Commercial Bank for Industry and Trade - Vietinbank, the Joint Stock Commercial Bank for Foreign Trade of Viet 
Nam - Vietcombank and the Viet Nam Bank for Agriculture and Rural Development (Agribank).  
3. Paragraph 1 applies subject to a mutual and voluntary agreement between relevant joint stock commercial banks of 
Viet Nam and the financial institutions of the Union.  
4. The acquisition of the equity by financial institutions of the Union in the two joint-stock commercial banks in Viet 
Nam referred to in paragraph 1 shall be in full compliance with the relevant merger and acquisition procedures as 
well as other prudential and competition requirements, including limitations or caps on the percentage of ownership 
of shares applicable to each individual or institutional investor on national treatment basis, under the laws and 
regulations of Viet Nam.  
5. This Understanding shall not be subject to Section B (Resolution of Disputes between Investors and Parties) of 
Chapter 3 (Dispute Settlement) of the Investment Protection Agreement between the European Union and its 
Member States, of the one part, and the Socialist Republic of Viet Nam, of the other part.EN  L 186/1396 Official Journal of the European Union 12.6.2020
 
JOINT DECLARATION  
CONCERNING THE PRINCIPALITY OF ANDORRA  
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the HS shall be accepted by 
Viet Nam as originating in the Union within the meaning of this Agreement.  
2. Paragraph 1 applies provided that, by virtue of the customs union established by the  Agreement in the form of an 
exchange of letters between the European Economic Community and the Principality of Andorra , signed in Luxembourg on 28 June 
1990, the Principality of Andorra applies to products originating in Viet Nam the same preferential tariff treatment as the 
Union applies to such products.  
3. Protocol 1 Concerning the Definition of the Concept of  " Originating Products " and Methods of Administrative 
Cooperation applies  mutatis mutandis  for the purpose of defining the originating status of the products referred to in 
paragraph 1.EN  12.6.2020 Official Journal of the European Union L 186/1397
 
JOINT DECLARATION  
CONCERNING THE REPUBLIC OF SAN MARINO  
1. Products originating in the Republic of San Marino shall be accepted by Viet Nam as originating in the Union 
within the meaning of this Agreement.  
2. Paragraph 1 applies provided that, by virtue of the  Agreement on Cooperation and Customs Union between the European 
Community and the Republic of San Marino , signed in Brussels on 16 December 1991, the Republic of San Marino applies 
to products originating in Viet Nam the same preferential tariff treatment as the Union applies to such products.  
3 Protocol 1 Concerning the Definition of the Concepts of  " Originating Products " and Methods of Administrative 
Cooperation applies  mutatis mutandis  for the purpose of defining the originating status of the products referred to in 
paragraph 1.EN  L 186/1398 Official Journal of the European Union 12.6.2020
 
JOINT DECLARATION  
REGARDING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN PROTOCOL 1 CONCERNING THE DEFINITION OF THE 
CONCEPT OF  " ORIGINATING PRODUCTS " AND METHODS OF ADMINISTRATIVE COOPERATION  
1. The Parties agree to review the rules of origin contained in Protocol 1 Concerning the Definition of the Concept of  
"Originating Products " and Methods of Administrative Cooperation and to discuss the necessary amendments upon 
request of either Party.  
2. Annexes II to IV to Protocol 1 Concerning the Definition of the Concept of  "Originating Products " and Methods of 
Administrative Cooperation shall be adapted in accordance with the periodical changes to the HS.EN  12.6.2020 Official Journal of the European Union L 186/1399
 
JOINT DECLARATION  
CONCERNING CUSTOMS UNIONS  
The Union recalls the obligations of the countries that have established a customs union with the Union to align their 
trade regime to that of the Union and, for certain of them, to conclude preferential agreements with countries that have 
preferential agreements with the Union.  
In this context, the Parties note that Viet Nam shall favourably consider starting negotiations with those countries:  
(a) which have established a customs union with the Union; and  
(b) whose products do not benefit from the tariff concessions under this Agreement,  
with a view to concluding bilateral agreements establishing free trade areas in accordance with Article XXIV of GATT 
1994. Viet Nam shall favourably consider starting negotiations as soon as possible with a view to having those 
agreements entering into force as soon as possible after the entry into force of this Agreement.EN  L 186/1400 Official Journal of the European Union 12.6.2020