EU Combined Nomenclature · CN code · HS 3507.90
Other enzymes
Not declarable on its own: use one of its 3 subdivisions 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.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 3507 90 90 10 | Preparation of Achromobacter lyticus protease (CAS RN 123175-82-6) for use in the manufacture of human and analogue insulin products |
| 3507 90 90 30 | Salicylate 1-monooxygenase (CAS RN 9059-28-3) in aqueous solution with - an enzyme concentration of 6,0 U/ml or more, but not more than 7,4 U/ml , - a concentration by weight of sodium azide (CAS RN 26628-22-8) of not more than 0,09 % and - a pH value of 6,5 or more, but not more than 8,5 |
| 3507 90 90 90 | Other |
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export authorizationSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 July 2019 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 22 October 2025 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0697/13 | 28 May 2014 |
| Export controlSanctions regime: Zimbabwe | Zimbabwe | Regulation 0384/26 | 19 February 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 20 July 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Export control | Congo - Kinshasa | Regulation 1183/05 | 28 October 2026 |
TARIC data as of 8 November 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 10% reduced rate 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 13.5% reduced rate 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 9% reduced rate 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 6% reduced rate TEDB · 8 November 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.3% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 2.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5% |
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €259.6m | 43.4% | -10.3% |
 China | €109.3m | 18.3% | -23.4% |
 Japan | €81.6m | 13.7% | -11% |
 United Kingdom | €29.6m | 5% | -0.8% |
 India | €26.5m | 4.4% | +10.8% |
 Israel | €22.7m | 3.8% | +76.4% |
 Switzerland | €17m | 2.8% | +36.6% |
 Canada | €13.2m | 2.2% | -13.1% |
3507.90 Enzymes; prepared enzymes not elsewhere specified: other
UK Free Third-country duty 4 tariff lines 
Türkiye Free – 6.3% Third-country duty 5 tariff lines · average 5% USA Free General (MFN) 2 tariff lines Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 8 tariff lines · average 2.5% 
Brazil Free – 12.6% General (MFN) 15 tariff lines · average 9.2% 
Argentina Free – 12.6% General (MFN) 17 tariff lines · average 9.6% 
Peru Free General (MFN) 7 tariff lines 
New Zealand Free General (MFN) 1 tariff line Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 8 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 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 Glucose Dehydrogenase “Amano” 8 from Japan
The tariff classification of powdered bromelain from India
The tariff classification of an enzyme preparation from New Zealand
The tariff classification of MuLV Reverse Transcriptase, MuLV Reverse Transcriptase Plus, Super Reverse Transcriptase MuLV, Super Reverse Transcriptase MuLV (Super RT 50 reaction kit), and RNase Inhibitor from India
11 rulings in total for this code
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.
In addition to the products mentioned in the HS Explanatory Note to heading 3507 (excluding rennet and concentrates thereof, lipoprotein lipase and Aspergillus alkaline protease), this subheading includes penicillinase, asparaginase and kallidinogenase (INN) (kallikrein).
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 | 6.3% | — |
| 2025 | unchanged | 6.3% | — |
| 2024 | unchanged | 6.3% | — |
| 2023 | unchanged | 6.3% | — |
| 2022 | unchanged | 6.3% | — |
| 2021 | unchanged | 6.3% | — |
| 2020 | unchanged | 6.3% | — |
| 2019 | Other | 6.3% | — |
In the EU Combined Nomenclature, 3507 90 90 is one of 2 lines under subheading 3507.90, enzymes; prepared enzymes not elsewhere specified: other.
The third-country duty is 6.3%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 6.3%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported other enzymes (HS 3507.90) worth €597.5m (down 9% on the year before), at an average of €17.09 per kg; United States supplied 43%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–6.3%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 0%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.9%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 3507.90 worth US$3bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 4th with US$39m.
The third-country duty in the EU Combined Nomenclature is 6.3%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
153 countries have a preferential rate on this line, 140 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.
For subheading 3507.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$289m), followed by China.