0511 99 31 and 0511 99 39 · Natural sponges of animal origin
See the HS Explanatory Note to heading 0511, (14).
EU Combined Nomenclature · CN code · HS 0511.99
0511 99 39
0511 99 39: Natural sponges of animal origin: other
Other animal products n.e.s.
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:
- Other:
- 0511 99 Other:
- Natural sponges of animal origin:
- 0511 99 39 Other
What you pay
Importing into EU
Customs duty 5.1% 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
- 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 4
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlVeterinary control
- Applies to goods from
- Faroe Islands, Greenland
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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 0% / 10% reduced rate -
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 7% reduced rate -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 18% -
Netherlands 21% -
Poland 8% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 5.1% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EEA - European Economic Area | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–Norway agreement | Norway | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, India, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 1.6% |
EU: imports by month · HS 0511.99
last 12 months€263.4m+17.2% · previous 12 months
Average import price€0.92 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €50.8m | 19.3% | +31% |
 United Kingdom | €42.2m | 16% | +17% |
 United States | €42.2m | 16% | +23.8% |
 China | €28.4m | 10.8% | +10.5% |
 Australia | €17.6m | 6.7% | -3.4% |
 Uruguay | €12.7m | 4.8% | +37.6% |
 Switzerland | €10.9m | 4.1% | -2.3% |
 New Zealand | €10.8m | 4.1% | +19.9% |
Same subheading in other tariffs
0511.99 Animal products not elsewhere specified or included: other, other
UK Free Third-country duty 6 tariff lines 
Türkiye Free – 20% Third-country duty 9 tariff lines · average 7.2% USA Free – 3% General (MFN) 5 tariff lines · average 0.8% 
Canada Free Third-country duty 4 tariff lines 
Mexico Free – 20% Third-country duty 8 tariff lines · average 6.3% Brazil Free – 7.2% Third-country duty 5 tariff lines · average 2.9% 
Argentina Free – 7.2% Third-country duty 24 tariff lines · average 5.7% 
Peru Free Third-country duty 5 tariff lines New Zealand Free Third-country duty 14 tariff lines 
Japan Free – 3.5% Third-country duty 6 tariff lines · average 0.8% 
Taiwan Free – 9% Third-country duty 19 tariff lines · average 1.1% 
GCC 5% Third-country duty 15 tariff lines Switzerland Free Third-country duty 3 tariff lines · 2× specific or compound duty 
Norway Free Third-country duty 12 tariff lines · 3× specific or compound duty 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 0511.99
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.
- N352937 U.S. CBP
The tariff classification of Human Fecal Specimens from Various Countries
- N347004 U.S. CBP
The tariff classification, marking, and status under the United States-Mexico-Canada Agreement (USMCA) of horse semen from Canada
- N345805 U.S. CBP
The tariff classification of Human Tissue Specimens from the United Kingdom
- N342202 U.S. CBP
The tariff classification of Human Buccal and Saliva from the United Kingdom
- 600016257 HMRC
Poultry blood meal used for feeding pets, fur animals and aquaculture
- 600014993 HMRC
Raw fresh chicken liver. The product is intended for pet food only and is not suitable for human consumption. The product is presented in slabs approx 1000mm x 500mm x 75mm. The slabs are stacked onto pallets, up to average weight of 1000kgs.The product is frozen.
- 600014692 HMRC
The product is an insect meal produced from the larvae of black soldier flies. The larvae are reared, harvested and dried. The fat is then extracted from the larvae, which is then milled into a powder. After being turned in to a flour the larvae have lost the essential characteristics of their…
- 600012876 HMRC
Dog Chew Beef bone that has been dried and Salmonella & Enterobacteriaceae tested, heated minimum 90°C. A mono-protein snack - measurements: 38 cm Packaged in clear film with an image of a dog label.
30 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.
4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
0511 99 39 · Other
This subheading covers sponges which have been further prepared to remove entirely their calcareous substances, to lighten them in colour (by treatment with bromine or with sodium thiosulphate), to degrease them (by soaking in a solution of ammonia), to bleach them (by soaking in 2 % oxalic acid) or, by other chemical treatments, to make them suitable for use.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 5.1% | — |
| 2025 | unchanged | 5.1% | — |
| 2024 | unchanged | 5.1% | — |
| 2023 | unchanged | 5.1% | — |
| 2022 | unchanged | 5.1% | — |
| 2021 | unchanged | 5.1% | — |
| 2020 | unchanged | 5.1% | — |
| 2019 | Other | 5.1% | — |
In the EU Combined Nomenclature, 0511 99 39 is one of 4 lines under subheading 0511.99, animal products not elsewhere specified or included: other, other.
The third-country duty is 5.1%, and quantities are declared in —.
Goods from 150 countries can enter the EU at a preferential rate instead of the standard 5.1%; 142 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported other animal products n.e.s. (HS 0511.99) worth €263.4m (up 17% on the year before), at an average of €0.92 per kg; Brazil supplied 19%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–20%, the US duty is 0%–3%, the Canada duty is free, the Mexico duty is 0%–20%, the Brazil duty is 0%–7.2%, the Argentina duty is 0%–7.2%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–3.5%, the Taiwan duty is 0%–9%, 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 0511.99 worth US$1bn in 2024; the largest supplier from outside the EU was Brazil, and the United Kingdom ranked 2nd with US$39m.
Questions and answers
What is the EU import duty for CN code 0511 99 39?
The third-country duty in the EU Combined Nomenclature is 5.1%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0511 99 39?
150 countries have a preferential rate on this line, 142 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0511 99 39?
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 0511.99 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$44m), followed by the United Kingdom.
Typical products
- animals, dead (unfit for human consumption)
- cochineal
- dog chews (beef tails)
- dog treat, trachea, buffalo wrapped
- dried dog food (rabbit skin)
- embryos animal
- sinews
- skins - waste
- sponges, natural
Everyday names, not part of the legal text.