EU Combined Nomenclature · CN code · HS 3406.00
3406 00 00: Candles, tapers and the like
Candles
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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 4
- Anti-dumping dutyDefinitive anti-dumping duty 60.3%
- Applies to goods from
- China
- Legal act
- Regulation 0157/26
Rates for named exporters (74)
Company Rate Ningbo Kwung's Wisdom Art & Design Co., Ltd. Anhui Fenuyan Aromatic Technology Co., Ltd. 89UI 56.7% Qingdao Kingking Applied Chemistry Co., Ltd. 89UJ 60.3% Ningbo Kwung’s Home Interior & Gift Co., Ltd. 89UK 56.7% Aromasong Home Products Co.,Ltd. 89UL 58.1% BEIJING CANDLEMAN CANDLE CO., LTD. 89UM 58.1% BOYE HONGMING CANDLE INDUSTRY CO., LTD. 89UN 58.1% Changlexian Yuhuiguorui arts and crafts Co.,Ltd. 89UO 58.1% ChangZhou JinTan Man Tin Fang Gifts Co.,ltd 89UP 58.1% Changzhou Jintan Xingta Arts and Crafts Co., Ltd. 89UQ 58.1% Colourful Home Decoration(NanTong) Co.,Ltd. 89UR 58.1% DALIAN ALL BRIGHT ARTS AND CRAFTS CO.,LTD 89US 58.1% Dalian Bolaite Candle Industry Co., Ltd 89UT 58.1% Dalian Talent Gift Co., Ltd. 89UU 58.1% DANDONG ETON ART CANDLE CO.,LTD 89UV 58.1% DANDONG HONGDE CANDLE INDUSTRIAL CO., LTD. 89UW 58.1% Dandong Jiaxin Arts & Crafts Co., Ltd. 89UX 58.1% Dandong Joy Gift And Craft Co., Ltd. 89UY 58.1% Dehua Baililian Candle Craft Products Factory 89UZ 58.1% Donggang tianbao wax Industry Co., Ltd. 89VA 58.1% FUSHUN PINGTIAN WAX PRODUCTS CO.,LTD. 89VB 58.1% Fushun Shuanghui Petrochemical Co., Ltd. 89VC 58.1% FUTURE INTERNATIONAL (GIFT) CO., LTD. 89VD 58.1% Greenbay Craft (Shanghai) Co., Ltd. 89VE 58.1% Hangzhou Aroma Huicheng Technology Co.,Ltd. 89VF 58.1% HANGZHOU NINFE HOME CO., LTD. 89VG 58.1% Hebei Huaming Laye Co.Ltd 89VH 58.1% Hebei Ruitou Imp&Exp Co.,Ltd 89VI 58.1% Hefei Weisi Arts & Crafts Co., Ltd. 89VJ 58.1% Jiangxi Tongda Candle Co.,Ltd 89VK 58.1% Jiashan Jiahua Candle Arts & crafts Co. Ltd 89VL 58.1% JIAXING FEIYA HANDICRAFT ARTICLE CO.,LTD 89VM 58.1% Jinan Jinming Tool Manufacturing Co. Ltd 89VN 58.1% Jinhua Jushi Technology Co.,Ltd 89VO 58.1% LITBRIGHT CANDLE (SHIJIAZHUANG) CO., LTD 89VP 58.1% M&SENSE (SUZHOU) ARTS & CRAFTS CO., LTD. 89VQ 58.1% M.X. Candles and Gifts (Taicang) Co., Ltd. 89VR 58.1% MINQUAN VALUEVOLUTION ARTS & CRAFTS CO., LTD. 89VS 58.1% Ningbo Haishu Haihong Crafts Factory 89VT 58.1% Ningbo Junee Gifts Designers and Manufacturers Co., Ltd. 89VU 58.1% Ninghai Grand Houseware Co.,Ltd. 89VV 58.1% Ninghai Kaihui Houseware Co., Ltd 89VW 58.1% QIDONG SHENLE ART&CRAFT CO.,LTD 89VX 58.1% Qingdao Allite RadianceCandle Co, Ltd 89VY 58.1% Qingdao Golden Sanda Craftworks co., Ltd 89VZ 58.1% Qingdao Kinglight Craft Co.,Ltd 89WA 58.1% Qingdao Lishengyuan Industry Products Co., Ltd 89WB 58.1% Qingdao Locke Art and Craft Co.,Ltd 89WC 58.1% Qingdao Shuailei Arts&crafts Co.,Ltd 89WD 58.1% Qingdao Xinkangmeiyuan Wax Industry Co.,Ltd 89WE 58.1% QINGDAO SILVARTS CO., LTD. 89WF 58.1% Qingyun Super Light Candle Technology Co., Ltd. 89WG 58.1% SHAANXI JIALONG HOUSEWARE CO., LTD. 89WH 58.1% Shanghai Aqua Gifts Manufacture Co.,LTD 89WI 58.1% Shanghai Dream Candle Factory 89WJ 58.1% Shanghai Sizu Biotechnology Co., Ltd. 89WK 58.1% SHAOXING HIKING CANDLE GIFTS CO.,LTD 89WL 58.1% Shaoxing Shangyu Ruisheng Wax Industry Co., Ltd 89WM 58.1% shenyang shengjie candle co., ltd 89WN 58.1% Taizhou Bomall housewear Co., LTD 89WO 58.1% Taizhou Huangyan King Well Art & Craft Co. Ltd. 89WP 58.1% TIANJIN HUATAI CANDLE CO., LTD 89WQ 58.1% TIANJIN PERMANENT HOME INTERNATIONAL TRADE CO.,LTD. 89WR 58.1% TongLu ChunJiang Candle Products CO., LTD. 89WS 58.1% Tongxiang Apollo Craftwork Co.,Ltd. 89WT 58.1% Wuhe Ranran Arts & Crafts Co., Ltd. 89WU 58.1% XUANCHENG ZHIWEN HANDICRAFT CO., LTD. 89WV 58.1% YANGZHOU JINGTENG ART&CRAFT CO.,LTD 89WW 58.1% Yiwu Jialuofu Handicraft Co., Ltd. 89WX 58.1% Yixinyuan (Hubei) Household Products Co., Ltd 89WY 58.1% Zhejiang Neeo Home Decoration Co., LTD 89WZ 58.1% Zhejiang Talent Fareast Home Gifts Co., Ltd 89XA 58.1% Zhongshan South Star Arts & Crafts Manufacturing Co., Ltd. 89XB 58.1% Zibo Jialong Wax Industry Co.,Ltd 89XC 58.1% Shijiazhuang Tabo Candles Sales Co.,Ltd 89XD 58.1% - 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 2
- 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
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 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 · 12 November 2026
EU: imports by month · HS 3406.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Vietnam | €139m | 37.6% | +272.4% |
 China | €136.6m | 37% | -66.4% |
 United Kingdom | €27.2m | 7.4% | -5.1% |
 India | €15.6m | 4.2% | +6% |
 United States | €12.1m | 3.3% | -37.8% |
 Belarus | €7.9m | 2.1% | +106% |
 Switzerland | €3.6m | 1% | -16.2% |
 Türkiye | €2.8m | 0.8% | -0% |
Same subheading in other tariffs
3406.00 Candles, tapers and the like
UK specific or compound duty Third-country duty 1 tariff line Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada 5.5% General (MFN) 2 tariff lines 
Mexico 20% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 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.
- N364298 U.S. CBP
The classification of number shaped candles from China.
- N363812 U.S. CBP
The classification and country of origin of poured wax candles.
- N347929 U.S. CBP
Tariff classification of a soy wax candle from China.
- N340862 U.S. CBP
The tariff classification of a beeswax candle from China
- 600015883 HMRC
The product is an advent calendar designed in the style of a house. It opens up to reveal 25 individually numbered boxes of varying sizes, intended to be opened on each day from the first day in December up to Christmas day. Each compartment contains a different item, which varies from candles,…
- 600015243 HMRC
1 x 60g plant based candle - ginger, lime and basil. The classification is for the candle. The other items are to be classified separately. Packaged in a box with 1x 100ml bath and shower gel, 1 x 100 ml hand and body lotion
- 600014132 HMRC
This product is an advent calendar, with a variety of bathroom, and fragrance related products listed below. They are contained in 25 separate spaces within a white cardboard chest of drawers, decorated with black dots. On door’s 6, 8, 9,15 and 25, there are drawn designs of hanging baubles, 3 of…
- 600013807 HMRC
A hat shaped candle and a boot-shaped diffuser set. Designed to decor and perfume the home. Packed together in a box for retail sale. Dimensions: Hat Candle - Product Size: 16cm (L) x 8.3cm (H) Boot Diffuser - Product Size: 9.2cm (L) x 4.5cm (W) x 24cm (H)
22 rulings in total for this code
Legal notes
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 | Candles, tapers and the like | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Candles, tapers and the like | Free | — |
In the EU Combined Nomenclature, 3406 00 00 is one of 1 line under subheading 3406.00, candles, tapers and the like.
The third-country duty is free, and quantities are declared in —.
In the EU, anti-dumping duty of 60.3% applies on top of the customs duty to goods from China.
In the 12 months to August 2026, the EU imported candles (HS 3406.00) worth €369.6m (down 32% on the year before), at an average of €2.81 per kg; Vietnam supplied 38%, followed by China.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is 5.5%, the Mexico duty is 20%, 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 6.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 3406.00 worth US$2.2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$31m.
Questions and answers
What is the EU import duty for CN code 3406 00 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.
Do anti-dumping or other extra duties apply to 3406 00 00?
Anti-dumping duty of 60.3% on goods from China. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3406.00 as a whole, the largest supplier from outside the EU in 2024 was China (US$448m), followed by the United States.