EU Combined Nomenclature · CN code · HS 4601.92
4601 92 05: Plaits and similar products of plaiting materials, whether or not assembled into strips
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens):
- Other:
- 4601 92 Of bamboo:
- 4601 92 05 Plaits and similar products of plaiting materials, whether or not assembled into strips
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 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 · 24 October 2026
EU: imports by month · HS 4601.92
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €4.8m | 83.5% | -48.4% |
 Indonesia | €557k | 9.8% | +34.4% |
 Vietnam | €234k | 4.1% | -26.1% |
 Albania | €61k | 1.1% | +48.6% |
 Morocco | €32k | 0.6% | +133.7% |
 Norway | €23k | 0.4% | +4,560.8% |
 Japan | €8k | 0.1% | +484.9% |
 India | €7k | 0.1% | -80.4% |
Same subheading in other tariffs
4601.92 Plaits and similar products of plaiting materials, whether: other, of bamboo
UK Free Third-country duty 3 tariff lines 
Türkiye Free – 3.7% Third-country duty 3 tariff lines · average 2% 
USA 2.7% – 6.6% General (MFN) 2 tariff lines · average 4.7% 
Canada 2.5% – 5% Third-country duty 2 tariff lines · average 3.8% 
Mexico 10% – 15% Third-country duty 2 tariff lines · average 12.5% 
Brazil 10.8% Third-country duty 1 tariff line 
Argentina 10.8% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines Japan 3.3% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 3 tariff lines 
Nigeria 20% Third-country duty 1 tariff line EU lines: 4601.92
Legal notes
Notes
1. In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2. This chapter does not cover:
(a) wallcoverings of heading 4814;
(b) twine, cordage, ropes or cables, plaited or not (heading 5607);
(c) footwear or headgear or parts thereof of Chapter 64 or 65;
(d) vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3. For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
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 | Plaits and similar products of plaiting materials, whether or not assembled into strips | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Plaits and similar products of plaiting materials, whether or not assembled into strips | Free | — |
In the EU Combined Nomenclature, 4601 92 05 is one of 3 lines under subheading 4601.92, plaits and similar products of plaiting materials, whether: other, of bamboo.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4601.92 worth €5.7m (down 44% on the year before), at an average of €0.99 per kg; China supplied 84%, followed by Indonesia.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.7%, the US duty is 2.7%–6.6%, the Canada duty is 2.5%–5%, the Mexico duty is 10%–15%, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 3.3%, 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 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 4601.92 worth US$20m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 4601 92 05?
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 4601.92 as a whole, the largest supplier from outside the EU in 2024 was China (US$10m).