EU Combined Nomenclature · CN code · HS 1521.90
1521 90 10: Spermaceti, whether or not refined or coloured
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
- 1521 90 Other:
- 1521 90 10 Spermaceti, whether or not refined or coloured
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 controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Documents
- C400 Presentation of the required "CITES" certificate
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- 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
Export measures 2
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 27 October 2026
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 5.5% reduced rate -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 0% reduced rate -
Netherlands 21% -
Poland 5% reduced rate -
Portugal 23% -
Romania 21% -
Slovakia 19% reduced rate -
Slovenia 22% -
Spain 10% reduced rate -
Sweden 6% reduced rate
TEDB · 27 October 2026
EU: imports by month · HS 1521.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €16.1m | 61.2% | +4.5% |
 Vietnam | €3.5m | 13.2% | +6.4% |
 Ukraine | €1.5m | 5.8% | +94.2% |
 Argentina | €937k | 3.6% | -38% |
 Australia | €677k | 2.6% | -16.1% |
 Tanzania | €649k | 2.5% | +362.4% |
 Togo | €496k | 1.9% | -43.5% |
 United States | €476k | 1.8% | -24.7% |
Same subheading in other tariffs
1521.90 Vegetable waxes: other
UK Free Third-country duty 3 tariff lines 
Türkiye Free – 2.5% Third-country duty 5 tariff lines · average 1% USA Free – 4.8% General (MFN) 2 tariff lines · average 2.4% 
Canada Free General (MFN) 1 tariff line 
Mexico 10% – 15% General (MFN) 3 tariff lines · average 13.3% 
Brazil 9% General (MFN) 3 tariff lines Argentina 9% General (MFN) 4 tariff lines 
Peru Free – 6% General (MFN) 2 tariff lines · average 3% 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Japan 4.5% – 12.8% General (MFN) 3 tariff lines · average 7.5% 
Taiwan 4% – 7.5% General (MFN) 3 tariff lines · average 5.5% 
GCC 5% General (MFN) 11 tariff lines 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 1 tariff line 
North Macedonia 2% – 5% General (MFN) 3 tariff lines · average 3% 
Nigeria 5% General (MFN) 2 tariff lines EU lines: 1521.90
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.
- 600010998 HMRC
Natural bees wax. The product is used as an additive in a variety of applications such as cosmetics, foodstuffs, care of the skin, candle making, and many more. The wax is obtained from raw beeswax combs, which is collected from specialised bee farms. The wax is then sent to a refining plant to be…
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
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
General
For the purposes of the subheadings of this chapter which include the term, ‘industrial uses’ is to be taken to apply only to those uses which involve transformation of the basic product.
On the other hand, ‘technical uses’, a term also found in some subheadings, implies no such transformation.
Treatments such as purification, refining or hydrogenation are not regarded as ‘industrial uses’ or ‘technical uses’.
It is stressed that even products suitable for human consumption may be intended for technical or industrial uses.
The subheadings of this chapter which are devoted to products for technical or industrial uses other than the manufacture of foodstuffs for human consumption include oils and fats for the manufacture of animal feedingstuffs.
Additional note 1(a)
The fluid fraction of vegetable oils obtained by separating off the solid phase, for example, by cooling, use of organic solvents, surfactants, etc., cannot be considered as crude oils.
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 | Spermaceti, whether or not refined or coloured | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Spermaceti, whether or not refined or coloured | Free | — |
In the EU Combined Nomenclature, 1521 90 10 is one of 3 lines under subheading 1521.90, vegetable waxes: other.
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 goods of subheading 1521.90 worth €26.3m (down 4% on the year before), at an average of €4.64 per kg; China supplied 61%, followed by Vietnam.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–2.5%, the US duty is 0%–4.8%, the Canada duty is free, the Mexico duty is 10%–15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 4.5%–12.8%, the Taiwan duty is 4%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2%–5% and the Nigeria duty is 5%.
EU member states imported goods of subheading 1521.90 worth US$61m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 1521 90 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 1521 90 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 1521.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$19m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.