EU Combined Nomenclature · CN code · HS 4014.90
4014 90 00: Hygienic or pharmaceutical articles: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber:
- 4014 90 00 Other
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
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- 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 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 0% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 20% -
Germany 7% reduced rate -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 5% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 4014.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €27.8m | 47.4% | -13.5% |
 United States | €9.5m | 16.2% | -0.3% |
 United Kingdom | €5.6m | 9.6% | -22% |
 Malaysia | €4.4m | 7.6% | -9.8% |
 Switzerland | €3.4m | 5.7% | -17.2% |
 New Zealand | €1m | 1.8% | +7% |
 Japan | €896k | 1.5% | +1,071% |
 Serbia | €885k | 1.5% | -49.4% |
Same subheading in other tariffs
4014.90 Hygienic or pharmaceutical articles: other
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free – 4.2% General (MFN) 2 tariff lines · average 2.1% 
Canada Free – 6.5% Third-country duty 2 tariff lines · average 3.3% 
Mexico Free – 15% Third-country duty 4 tariff lines · average 7.5% 
Brazil 14.4% Third-country duty 2 tariff lines 
Argentina 16% Third-country duty 8 tariff lines 
Peru 6% Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 4 tariff lines · average 1.3% Japan Free Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 5 tariff lines 
GCC 5% Third-country duty 11 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 3 tariff lines 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.
- N365027 U.S. CBP
The tariff classification of vulcanized rubber livestock feeding nipples from India
- N325363 U.S. CBP
The tariff classification of pacifiers from Denmark.
- 600008356 HMRC
2-litre hot water bottle supplied with a plush fabric cover. A 2-litre hot water bottle made from natural rubber with textured sides, measuring 33 x 21cm. Coloured cream or ecru, intended to be filled with hot water and used provide warmth to various areas of the body. The water bottle is made of…
- 600008355 HMRC
Hot water bottle with a waist belt cover. A 1 litre hot water bottle, to be filled with hot water and used to provide warmth to various areas of the body. The water bottle is made of vulcanised natural rubber which forms the insulation and keep the water hot for a period of time. Supplied with a…
Legal notes
CN Explanatory Notes
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.
General notes to the chapter
RUBBER AND ARTICLES THEREOF
General
For the purposes of note 4(a) to this chapter, the term ‘non-thermoplastic substances’ means substances which cannot be softened repeatedly by heat treatment such that they can be shaped by moulding or extrusion.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | 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 4014 90 00 is a line of the EU Combined Nomenclature under HS subheading 4014.90 (hygienic or pharmaceutical articles: other).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 4014.90 into the EU came to €58.6m between September 2025 and August 2026 (down 10% on the year before); China supplied 47%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–4.2%, the Canada duty is 0%–6.5%, the Mexico duty is 0%–15%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, 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 10% and the Nigeria duty is 5%.
EU member states imported goods of subheading 4014.90 worth US$302m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$4m.
Questions and answers
What is the EU import duty for CN code 4014 90 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.
Where does the EU import these goods from?
For subheading 4014.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$25m), followed by the United States.
Typical products
Everyday names, not part of the legal text.