Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
Additional dutyAdditional duties50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
Applies to goods from
all countries except Belarus, Russia
Legal act
Regulation 1227/25
Documents
Y155 Products exported directly or indirectly from the Russian Federation or Belarus
Additional dutyAdditional duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platformsFree
Applies to goods from
all countries
Legal act
Regulation 2658/87
Documents
C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
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 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France5.5% reduced rate
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands9% reduced rate
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden6% reduced rate
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
6.4%
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.
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.
3501 90 90 · Other
This subheading includes caseinates and other derivatives of casein referred to in the HS Explanatory Note to heading 3501, (A), (2) and (A), (3) respectively.
Caseinates are put up in the form of white or light yellow powders, and are almost odourless.
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
6.4%
—
2025
unchanged
6.4%
—
2024
unchanged
6.4%
—
2023
unchanged
6.4%
—
2022
unchanged
6.4%
—
2021
unchanged
6.4%
—
2020
unchanged
6.4%
—
2019
Other
6.4%
—
In the EU Combined Nomenclature, 3501 90 90 is one of 2 lines under subheading 3501.90, casein, caseinates and other casein derivatives: other.
The third-country duty is 6.4%, and quantities are declared in —.
Goods from 151 countries can enter the EU at a preferential rate instead of the standard 6.4%; 135 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported caseinates and casein glues (HS 3501.90) worth €6.6m (down 45% on the year before), at an average of €10.02 per kg; New Zealand supplied 74%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is 6.4%–8.3%, the US duty is 6%, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is 5.4%, the Taiwan duty is 4%, the GCC duty is 5%, the Norway duty is 21.2%, the North Macedonia duty is 2% and the Nigeria duty is 10%.
EU member states imported goods of subheading 3501.90 worth US$361m in 2024; the largest supplier from outside the EU was New Zealand.
Questions and answers
What is the EU import duty for CN code 3501 90 90?
The third-country duty in the EU Combined Nomenclature is 6.4%; 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 3501 90 90?
151 countries have a preferential rate on this line, 135 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.
Do anti-dumping or other extra duties apply to 3501 90 90?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3501.90 as a whole, the largest supplier from outside the EU in 2024 was New Zealand (US$14m), followed by the United States.
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