EU Combined Nomenclature · CN code · HS 3401.20
3401 20 10: Flakes, wafers, granules or powders
Soap in other forms (liquid, flakes)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
- 3401 20 Soap in other forms:
- 3401 20 10 Flakes, wafers, granules or powders
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 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 4
- 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
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- 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 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export control on dangerous chemicals | ERGA OMNES | Regulation 0649/12 | 8 May 2023 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 25 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 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 6% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 5% reduced rate -
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 · 25 October 2026
EU: imports by month · HS 3401.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Indonesia | €21.5m | 24.1% | -16.7% |
 Malaysia | €17.4m | 19.5% | +5.3% |
 United Kingdom | €15.7m | 17.7% | -17.1% |
 Türkiye | €9.6m | 10.8% | -2.2% |
 China | €7.3m | 8.2% | +15.4% |
 United States | €6.3m | 7% | -13.3% |
 Norway | €2.3m | 2.6% | -23% |
 Switzerland | €1.1m | 1.3% | +160.4% |
Same subheading in other tariffs
UK Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 4 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free – 6.5% Third-country duty 5 tariff lines · average 3.1% 
Mexico 25% Third-country duty 1 tariff line 
Brazil 16.2% Third-country duty 2 tariff lines 
Argentina 18% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 4 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 3 tariff lines 
North Macedonia 6.5% Third-country duty 2 tariff lines 
Nigeria 35% Third-country duty 1 tariff line EU lines: 3401.20
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.
- N288359 U.S. CBP
The tariff classification of “Floraesters K20W Jojoba” from Canada
Legal notes
Notes
1. This chapter does not cover:
(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);
(b) separate chemically defined compounds; or
(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.
3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.
4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
(a) products of heading 1516, 3402 or 3823, even if having a waxy character;
(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Oil palm applies from 30 December 2027
Soap in forms other than bars, cakes, moulded pieces or shapes, that contain or have been made using oil palm
Regulation (EU) 2023/1115, Annex I (consolidated text)
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 | Flakes, wafers, granules or powders | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Flakes, wafers, granules or powders | Free | — |
In the EU Combined Nomenclature, 3401 20 10 is one of 2 lines under subheading 3401.20, soap in other forms.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported soap in other forms (liquid, flakes) (HS 3401.20) worth €89m (down 7% on the year before), at an average of €1.62 per kg; Indonesia supplied 24%, followed by Malaysia.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 0%–6.5%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 35%.
EU member states imported goods of subheading 3401.20 worth US$583m in 2024; the largest supplier from outside the EU was Indonesia, and the United Kingdom ranked 3rd with US$16m.
Questions and answers
What is the EU import duty for CN code 3401 20 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.
Where does the EU import these goods from?
For subheading 3401.20 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$21m), followed by Malaysia.