EU Combined Nomenclature · CN code · HS 3405.90
Other polishes and scouring preparations
✓ Can be used in a customs declaration 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.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 22 October 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
TARIC data as of 25 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 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
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 · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €87.6m | 62.3% | +0.1% |
 Japan | €19.7m | 14% | +7.7% |
 United Kingdom | €11.4m | 8.1% | -7.6% |
 China | €8.1m | 5.8% | +32% |
 Switzerland | €5.5m | 3.9% | +22.4% |
 Taiwan | €2.3m | 1.7% | +16.8% |
 Türkiye | €1.2m | 0.9% | +12.2% |
 South Korea | €1.2m | 0.8% | -18.2% |
3405.90 Polishes and creams, for footwear, furniture, floors: other
UK Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada 6.5% Third-country duty 1 tariff line 
Mexico 15% Third-country duty 2 tariff lines 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 4 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 3 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 3% – 6.5% Third-country duty 2 tariff lines · average 4.8% 
Nigeria 20% Third-country duty 1 tariff line 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 Chemical Mechanical Planarization (CMP) Slurries from Japan
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.
This subheading includes in particular:
1. polishes for glass, generally comprising water, alcohol, a small quantity of ammonia or acid (for example, oxalic, tartaric) and a soft abrasive;
2. products for polishing, finishing and fine-grinding other materials.
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 3405 90 90 is a line of the EU Combined Nomenclature under HS subheading 3405.90 (polishes and creams, for footwear, furniture, floors: other).
The third-country duty is free, and quantities are declared in —.
Imports of other polishes and scouring preparations (HS 3405.90) into the EU came to €140.6m between September 2025 and August 2026 (up 4% on the year before); United States supplied 62%, followed by Japan.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is 6.5%, the Mexico duty is 15%, the Brazil duty is 14.4%, the Argentina duty is 16%, 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 3%–6.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 3405.90 worth US$296m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$9m.
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.
For subheading 3405.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$100m), followed by Japan.
Everyday names, not part of the legal text.