EU Combined Nomenclature · CN code · HS 1404.90
Other vegetable products
Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 1404 90 00 10 | Betel leaves (Piper betle L.) |
| 1404 90 00 90 | Other |
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 26 October 2026
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 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 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
| Country | Value | Share | Change |
|---|---|---|---|
 India | €53.5m | 27.3% | +26.5% |
 Indonesia | €26.8m | 13.7% | +3,315.5% |
 Ukraine | €18.5m | 9.4% | -45.2% |
 Kazakhstan | €16m | 8.2% | +222% |
 Sri Lanka | €15.9m | 8.1% | +8.6% |
 China | €15.3m | 7.8% | +14.9% |
 Russia | €13m | 6.6% | +53.9% |
 Peru | €6.1m | 3.1% | +10.1% |
1404.90 Vegetable products not elsewhere specified or included: other
UK Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 14 tariff lines 
USA Free – 2.3% General (MFN) 5 tariff lines · average 0.8% · 2× specific or compound duty 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 4 tariff lines 
Brazil 5.4% General (MFN) 2 tariff lines 
Argentina 5.4% General (MFN) 5 tariff lines Peru Free General (MFN) 4 tariff lines 
New Zealand Free General (MFN) 7 tariff lines 
Japan Free – 6% General (MFN) 10 tariff lines · average 2.7% 
Taiwan Free – 20% General (MFN) 14 tariff lines · average 8.6% 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 2 tariff lines 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.
The tariff classification of Canola Straw Bedding from Canada
Classification of Dried Hemp Flowers (Cannabis sativa L.)
The tariff classification of Tree Pollen from Japan
The tariff classification of Hemp Biomass from Australia
A garden mulch made from straw with added minerals. The straw is milled, chopped and processed with water and minerals. The minerals react with the natural tannins in straw to turn it brown and preserve it making it a long-lasting barrier. Straw mulch sits on the surface of the soil to prevent…
A 100g bag of moss (Thuidium assimile). The moss has been dried, once water is added it will expand to up to 4.5 litres. The moss is used to increase and maintain the humidity in terrariums, it is also suitable as a nutritious base for plants. It is packaged within a plastic bag for retail sale.
A 200g bag of moss, contains either sheet or rag moss, however, may also be a mixture of both. The moss has been dried, it will need to be laid in water prior to placing in the vivarium. The moss is used to increase and maintain the humidity in terrariums. It is particularly suitable for animals…
39 rulings in total for this code
1. This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).
3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).
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.
This subheading includes the products referred to in the HS Explanatory Note to heading 1404, second paragraph, (B) to (F).
The teazle-heads referred to in the HS Explanatory Note to heading 1404, second paragraph, (F), (7) are of the species Dipsacus sativus.
This subheading also includes guar seed endosperm (‘guar splits’) in the form of small, light-yellow, irregularly shaped flakes.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
CN code 1404 90 00 is a line of the EU Combined Nomenclature under HS subheading 1404.90 (vegetable products not elsewhere specified or included: other).
The third-country duty is free, and quantities are declared in —.
1 country pays no duty in the EU thanks to trade agreements and preference schemes such as the EU–United Kingdom agreement, against a standard rate of Free.
Imports of other vegetable products (HS 1404.90) into the EU came to €196.1m between September 2025 and August 2026 (up 33% on the year before); India supplied 27%, followed by Indonesia.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–2.3%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–6%, the Taiwan duty is 0%–20%, 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 1404.90 worth US$294m in 2024; the largest supplier from outside the EU was Ukraine.
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.
1 country has a preferential rate on this line, 1 of them at 0%, under the EU–United Kingdom agreement 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.
For subheading 1404.90 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$32m), followed by India.
Everyday names, not part of the legal text.