EU Combined Nomenclature · CN code · HS 0902.40
0902 40 00: Other black tea (fermented) and other partly fermented tea
Black tea (bulk, over 3 kg)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0902 Tea, whether or not flavoured:
- 0902 40 00 Other black tea (fermented) and other partly fermented tea
What you pay
Importing into EU
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 control
- Applies to goods from
- China
- Legal act
- Regulation 1793/19
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y978 Exemption by virtue paragraph 3 of Article 1 of Regulation (EU) 2019/1793
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- 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 20% -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 20% -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 8% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 25 October 2026
EU: imports by month · HS 0902.40
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | €59.3m | 32.2% | -4.4% |
 Kenya | €38.8m | 21.1% | -14% |
 Sri Lanka | €33.3m | 18.1% | -10.9% |
 China | €20.8m | 11.3% | +9.1% |
 Argentina | €6.7m | 3.6% | -8.3% |
 Malawi | €5.3m | 2.9% | -22.1% |
 Rwanda | €3.9m | 2.1% | +15.2% |
 Indonesia | €2.4m | 1.3% | -44.2% |
Same subheading in other tariffs
0902.40 Other black tea (fermented) and other partly fermented tea
UK Free Third-country duty 1 tariff line 
Türkiye 7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 20% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 1 tariff line Argentina 9% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free – 17% Third-country duty 3 tariff lines · average 6.7% 
Taiwan 17% – 22% Third-country duty 3 tariff lines · average 18.7% 
GCC Free Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Legal notes
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.
General notes to the chapter
COFFEE, TEA, MATÉ AND SPICES
General
The classification of spices which have been mixed together or have had other substances added to them is determined by note 1 to this chapter.
In accordance with this note, mixtures of spices with other substances, not having the essential character of spices, are excluded from this chapter. They fall in heading 2103 if they constitute mixed condiments or mixed seasonings. In the case of mixtures used directly for flavouring drinks or in the preparation of extracts intended for the manufacture of drinks, composed of spices or plants, parts of plants, seeds, fruits or nuts (whole, sliced, crushed or powdered) or species included in other chapters (Chapters 7, 11, 12, etc.), see the HS General Explanatory Note to this chapter, sixth and seventh paragraphs.
Debris and waste of spices, which inevitably arise during harvesting and subsequent working (for example, sorting or drying) or during storage operations or transportation, are classified as ‘neither crushed nor ground’, except where a product is identifiable (for example, by reason of its homogeneous composition) as having undergone an intentional crushing operation.
The expression ‘crushed or ground’ used in various headings of this chapter does not cover products cut into pieces.
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 black tea (fermented) and other partly fermented tea | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other black tea (fermented) and other partly fermented tea | Free | — |
In the EU Combined Nomenclature, 0902 40 00 is one of 1 line under subheading 0902.40, other black tea (fermented) and other partly fermented tea.
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.
In the 12 months to August 2026, the EU imported black tea (bulk, over 3 kg) (HS 0902.40) worth €183.8m (down 8% on the year before), at an average of €3.02 per kg; India supplied 32%, followed by Kenya.
For the same subheading, the UK duty is free, the Türkiye duty is 7%, the US duty is free, the Canada duty is free, the Mexico duty is 20%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–17%, the Taiwan duty is 17%–22%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 0902.40 worth US$271m in 2024; the largest supplier from outside the EU was India.
Questions and answers
What is the EU import duty for CN code 0902 40 00?
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 0902 40 00?
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 0902.40 as a whole, the largest supplier from outside the EU in 2024 was India (US$68m), followed by Kenya.