EU Combined Nomenclature · CN code · HS 0508.00

0508 00 10

0508 00 10: Red coral (Corallium rubrum)

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 0508 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:
  2. 0508 00 10 Red coral (Corallium rubrum)

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 3

  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 5.5% reduced rate
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 11% reduced rate
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 1 November 2026

EU: imports by month · HS 0508.00

last 12 months€19.4m+0.6% · previous 12 months
Average import price€1.10 per kg
Preferential rate0%
Jan 2024: €1.5mFeb 2024: €1.3mMar 2024: €1.6mApr 2024: €2.5mMay 2024: €1.7mJun 2024: €1.2mJul 2024: €1.4mAug 2024: €1.3mSept 2024: €2.2mOct 2024: €1.9mNov 2024: €1.3mDec 2024: €2mJan 2025: €1.3mFeb 2025: €1.9mMar 2025: €1.6mApr 2025: €1.5mMay 2025: €1.2mJun 2025: €1.2mJul 2025: €1.5mAug 2025: €1.4mSept 2025: €1.9mOct 2025: €2mNov 2025: €1.7mDec 2025: €1.4mJan 2026: €1.8mFeb 2026: €1.5mMar 2026: €1.4mApr 2026: €1.2mMay 2026: €1.4mJun 2026: €1.9mJul 2026: €1.7mAug 2026: €1.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €4.2m 21.7% -3.3%
Türkiye €3.8m 19.7% +2.8%
Tunisia €3.1m 15.9% +11.2%
China €1.3m 6.5% +21.8%
Ukraine €1.2m 6% -1.3%
Georgia €858k 4.4% +64.7%
Serbia €786k 4.1% -6.8%
Australia €751k 3.9% +35.2%

Same subheading in other tariffs

0508.00 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

EU lines: 0508.00

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N334026 U.S. CBP 24 July 2023 · 0508.00.00.00

    The tariff classification of Paper Shell Foraminifera from the Republic of Fiji

  • N329949 U.S. CBP 5 January 2023 · 0508.00.00.00

    The tariff classification of Puka Shells from Philippines

Legal notes

Chapter notes: Chapter 05 →

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Red coral (Corallium rubrum) Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 Red coral (Corallium rubrum) Free —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2021; before, these goods were classified under 0508 00 00.

CN code 0508 00 10 is a line of the EU Combined Nomenclature under HS subheading 0508.00 (coral and similar materials, unworked or simply prepared but not otherwise…).

The third-country duty is free, and quantities are declared in —.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of goods of subheading 0508.00 into the EU came to €19.4m between September 2025 and August 2026 (up 1% on the year before); United Kingdom supplied 22%, followed by Türkiye.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

EU member states imported goods of subheading 0508.00 worth US$36m in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 2nd with US$4m.

Questions and answers

What is the EU import duty for CN code 0508 00 10?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Do anti-dumping or other extra duties apply to 0508 00 10?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 0508.00 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$4m), followed by the United Kingdom.

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