✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals:
Other:
3403 99 00 Other
What you pay
Importing into EU
Customs duty4.6% standard rate depends on the country of origin
Import controlRestriction on entry into free circulation
Applies to goods from
North Korea
Legal act
Regulation 1509/17
Documents
Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
Import controlImport control on restricted goods and technologies
Applies to goods from
North Korea
Legal act
Regulation 1509/17
Documents
Y920 Goods other than those described in the footnotes linked to the measure
Import control
Applies to goods from
Iran
Legal act
Regulation 0267/12
Documents
Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
Import controlImport control on seal products
Applies to goods from
all countries
Legal act
Regulation 1850/15
Documents
C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
C680 Written notification of import and document giving evidence where the products were acquired (seal product)
C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
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
Documents
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
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 12
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Restriction on exportSanctions regime: North Korea
North Korea
Regulation 1836/17
28 June 2018
Restriction on exportSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export control on restricted goods and technologiesSanctions regime: North Korea
North Korea
Regulation 1509/17
1 September 2017
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export authorization (Dual use)
All third countries
Regulation 2003/25
15 November 2025
Export control - Waste
Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States
Regulation 1157/24
21 May 2026
Export control - Waste
All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States)
Regulation 1157/24
21 May 2026
TARIC data as of 2 November 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 2 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
4.6%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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 “Nanoflex Dura” from Germany
600010486HMRC15 November 2024 – 14 November 2027 · 3403 99 00 00
Dytek G is a water based thixotropic semi-colloidal suspension of high purity micronized graphite. Dytek G produces a high lubricating die coating for the manufacture of Aluminium Gravity, and Low-Pressure Die Castings. The coating is designed to be used directly as a lubricant for release of…
600011462HMRC30 October 2024 – 29 October 2027 · 3403 99 00 00
Product is a low viscosity anti sliding (lubricant) agent for use in wood working machines/environment. Also helps to prevent wood soiling (dirt adhesion). Product is a yellowish to greenish liquid. Product is put up in 1 & 5 litre containers. Usage:- apply a few drops of the lubricant product to…
600009227HMRC11 December 2023 – 10 December 2026 · 3403 99 00 00
Silicone based releasing agent. Designed for moulding equipment, plastic injection, blow moulding, polythene extrusion and many other applications that require a friction and heat resistant lubricant to enable a wide range of plastic moulded goods, such as food trays serving dishes dental moulds…
8 rulings in total for this code
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.).
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.
3403 91 00 and 3403 99 00 · Other
These subheadings cover preparations of the type referred to in heading 3403 which do not contain petroleum oils or oils obtained from bituminous materials. The expression ‘petroleum oils or oils obtained from bituminous materials’ means the products defined in note 2 to Chapter 27.
These subheadings include:
1. lubricating preparations consisting of molybdenum disulphide and polypropylene glycol and other lubricating preparations with a basis of molybdenum disulphide, whether concentrated or in the form of pencils, rods, small plates, sheets and the like;
2. mould-release preparations consisting of an aqueous dispersion of polyethylene wax and aminoalcohol soap;
3. lubricating preparations with a basis of sodium soap or calcium soap and borax, intended to protect and lubricate steel wires during wire-drawing operations;
4. preparations for lubricating machines, appliances and vehicles.
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
4.6%
—
2025
unchanged
4.6%
—
2024
unchanged
4.6%
—
2023
unchanged
4.6%
—
2022
unchanged
4.6%
—
2021
unchanged
4.6%
—
2020
unchanged
4.6%
—
2019
Other
4.6%
—
CN code 3403 99 00 is a line of the EU Combined Nomenclature under HS subheading 3403.99 (lubricating preparations: other, other).
The third-country duty is 4.6%, and quantities are declared in —.
149 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 4.6%.
Imports of other lubricants (no petroleum oil) (HS 3403.99) into the EU came to €281.8m between September 2025 and August 2026 (up 2% on the year before); United States supplied 50%, followed by Switzerland.
For the same subheading, the UK duty is 4%, the Türkiye duty is 4.6%, the US duty is 6.5%, the Canada duty is 0%–6.5%, the Mexico duty is 6%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.
EU member states imported goods of subheading 3403.99 worth US$1.4bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$41m.
Questions and answers
What is the EU import duty for CN code 3403 99 00?
The third-country duty in the EU Combined Nomenclature is 4.6%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3403 99 00?
153 countries have a preferential rate on this line, 149 of them at 0%, under GSP-EBA, CARIFORUM and OCTs 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.
Where does the EU import these goods from?
For subheading 3403.99 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$138m), followed by Switzerland.
Tarifbase uses Google Analytics and Yandex Metrica cookies to see how the site is used and make it better. Choose “Reject” to turn them off. Privacy policy
EU Combined Nomenclature · CN code · 
United States
Switzerland
United Kingdom
Japan
China
South Korea
Canada
Türkiye
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria