3005 10 00 · Adhesive dressings and other articles having an adhesive layer
This subheading does not cover liquid dressings (subheading 3005 90 99).
EU Combined Nomenclature · CN code · HS 3005.10
3005 10 00
3005 10 00: Adhesive dressings and other articles having an adhesive layer
Adhesive dressings and plasters
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes:
- 3005 10 00 Adhesive dressings and other articles having an adhesive layer
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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 3
- 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 3
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import controlImport control on REACH
- Applies to goods from
- all countries
- Legal act
- Regulation 1907/06
- Documents
- Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
- Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
- Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
- 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% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 5% reduced rate -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 2.1% / 10% reduced rate -
Germany 19% -
Greece 13% reduced rate -
Hungary 27% -
Ireland 0% reduced rate -
Italy 10% reduced rate -
Latvia 12% reduced rate -
Lithuania 5% reduced rate -
Luxembourg 3% reduced rate -
Malta 5% reduced rate -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 5% reduced rate -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 3005.10
last 12 months€616.3m-5.4% · previous 12 months
Average import price€17.01 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €268.1m | 43.5% | -9.1% |
 United States | €124.1m | 20.1% | -1.2% |
 United Kingdom | €91.4m | 14.8% | -2.8% |
 South Korea | €29.1m | 4.7% | -7.2% |
 Egypt | €26.1m | 4.2% | +5.1% |
 Switzerland | €14.5m | 2.4% | +15.3% |
 Thailand | €13.8m | 2.2% | -5.9% |
 Dominican Republic | €11.6m | 1.9% | -11.9% |
Same subheading in other tariffs
3005.10 Adhesive dressings and other articles having an adhesive layer
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 2 tariff lines 
Canada Free Third-country duty 3 tariff lines 
Mexico 5% – 20% Third-country duty 3 tariff lines · average 13.3% 
Brazil Free – 10.8% Third-country duty 6 tariff lines · average 7.2% 
Argentina Free – 10.8% Third-country duty 6 tariff lines · average 7.2% 
Peru 6% Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 4 tariff lines 
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 Free Third-country duty 1 tariff line 
Nigeria Free Third-country duty 1 tariff line 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.
- N354160 U.S. CBP
The tariff classification, country of origin, and marking of self-adhesive silicone foam dressings from Vietnam
- N275001 U.S. CBP
The tariff classification of “Waterpoof Adhesive Tape” from China
- 600015815 HMRC
5pk Self-Adhesive knee & elbow plasters. 100x50mm. In a box.
- 600015816 HMRC
60 Self-Adhesive waterproof plasters with a unicorn motif. 30 pc - 56x19mm. 30 pc - 40x10mm In a box.
- 600015818 HMRC
10 pk of Self-Adhesive finger plasters. 5pc - 76x38mm 5pc - 51x45mm In a box.
- 600015819 HMRC
30pk Self-Adhesive waterproof blister plasters. 76x25mm. In a box.
10 rulings in total for this code
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
PHARMACEUTICAL PRODUCTS
General
The description of a product as a medicament in Union legislation (other than that relating specifically to classification in the Combined Nomenclature) or in the national legislation of the Member States, or in any pharmacopoeia, is not the deciding factor in so far as its classification in this chapter is concerned.
Additional note 1
1. Herbal medicinal preparations are preparations based on one or more active substances, produced by subjecting a plant or parts thereof to a process such as drying, crushing, extraction or purification.
Active substance means a chemically defined substance, a chemically defined group of substances (for example, alkaloids, polyphenols, anthocyanins) or a plant extract. These active substances must have medicinal properties for the prevention or the treatment of specific diseases, ailments or their symptoms.
2. Homeopathic medicinal preparations are prepared from products, substances or compositions called homeopathic stocks (mother tinctures). The degree of dilution must be indicated (for example, D6).
3. Vitamins or mineral preparations are preparations based on vitamins of heading 2936, on minerals including trace elements and mixtures thereof. They are used to treat or prevent specific diseases, ailments or their symptoms. Such preparations contain a much higher amount of vitamins or minerals, generally at least three times higher than the recommended daily allowance (RDA).
As regards the recommended daily allowance (RDA) for certain vitamins and minerals, see, for example, the table in the Annex XIII to Regulation (EU) No 1169/2011 of the European Parliament and of the Council of 25 October 2011 on the provision of food information to consumers (OJ L 304, 22.11.2011, p. 58) reproduced below:
| Vitamins and minerals | RDA |
| Vitamin A | 800 μg |
| Vitamin D | 5 μg |
| Vitamin E | 12 mg |
| Vitamin K | 75 μg |
| Vitamin C | 80 mg |
| Thiamin | 1,1 mg |
| Riboflavin | 1,4 mg |
| Niacin | 16 mg |
| Vitamin B6 | 1,4 mg |
| Folic acid | 200 μg |
| Vitamin B12 | 2,5 μg |
| Biotin | 50 μg |
| Pantothenic acid | 6 mg |
| Potassium | 2 000 mg |
| Chloride | 800 mg |
| Calcium | 800 mg |
| Phosphorus | 700 mg |
| Magnesium | 375 mg |
| Iron | 14 mg |
| Zinc | 10 mg |
| Copper | 1 mg |
| Manganese | 2 mg |
| Fluoride | 3,5 mg |
| Selenium | 55 μg |
| Chromium | 40 μg |
| Molybdenum | 50 μg |
| Iodine | 150 μg |
4. Recommended daily allowance (RDA) for adults with a weight of 70 kg, on essential amino acids, according to the joint WHO/FAO/UNU expert Consultation 2007:
| Essential Amino Acid | RDA (mg) |
| Histidine | 700 |
| Isoleucine | 1 400 |
| Leucine | 2 730 |
| Lysine | 2 100 |
| Methionine + Cysteine | 1 050 |
| Cysteine | 287 |
| Methionine | 728 |
| Phenylalanine + Tyrosine | 1 750 |
| Threonine | 1 050 |
| Tryptophan | 280 |
| Valine | 1 820 |
Recommended daily allowance (RDA) for adults with a weight of 70 kg, on essential fatty acids, according to the joint WHO/FAO/UNU expert Consultation 2007.
| Types of essential fatty acids | Name of essential fatty acid | RDA (g) |
| n-3 polyunsaturated fatty acids | linolenic acid (ALA) | 2 |
| long-chain n-3 polyunsaturated fatty acids | EPA plus DHA | 0,25 |
| n-6 polyunsaturated fatty acids | linoleic acid | 10 |
Heading 3004 does not cover, inter alia, food supplements or dietary preparations (see also note 1(a) to this chapter).
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 | Adhesive dressings and other articles having an adhesive layer | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Adhesive dressings and other articles having an adhesive layer | Free | — |
In the EU Combined Nomenclature, 3005 10 00 is one of 1 line under subheading 3005.10, adhesive dressings and other articles having an adhesive layer.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported adhesive dressings and plasters (HS 3005.10) worth €616.3m (down 5% on the year before), at an average of €17.01 per kg; China supplied 44%, followed by United States.
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 5%–20%, the Brazil duty is 0%–10.8%, the Argentina duty is 0%–10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.
EU member states imported goods of subheading 3005.10 worth US$2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$126m.
Questions and answers
What is the EU import duty for CN code 3005 10 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.
Where does the EU import these goods from?
For subheading 3005.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$349m), followed by the United States.