4901 99 00 · Other
See note 3 to this chapter.
EU Combined Nomenclature · CN code · HS 4901.99
4901 99 00
4901 99 00: Printed books, brochures, leaflets and similar printed: other
Other printed books
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
- Other:
- 4901 99 00 Other
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 8 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → 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 9
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, North Korea, Syria
- Legal act
- Regulation 1210/03, Regulation 1509/17, Regulation 1332/13
- Documents
- Y970 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)
- Import control
- Applies to goods from
- North Korea
- Legal act
- Regulation 1509/17
- Documents
- Y971 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VIII of Reg. (EU) 2017/1509)
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17, Regulation 0044/16
- Import control
- Applies to goods from
- all countries except Iran
- Legal act
- Regulation 0267/12
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
- Import control
- Applies to goods from
- Belarus
- Legal act
- Regulation 0765/06
- Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
- Import controlImport/export restriction - Common Military List (CML) goods
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- 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
Export measures 31
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Export authorizationSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 July 2019 |
| Restriction on exportSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 July 2019 |
| Restriction on exportSanctions regime: Iran | Iran | Regulation 0267/12 | 23 October 2017 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma | Myanmar (Burma) | Regulation 0401/13 | 1 July 2023 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export control on restricted goods and technologiesSanctions regime: Iran (human rights) | Iran | Regulation 0264/12 | 9 February 2016 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0509/12 | 17 June 2012 |
| Export control on restricted goods and technologiesSanctions regime: Zimbabwe | Zimbabwe | Regulation 0284/17 | 19 February 2017 |
| Export control on restricted goods and technologiesSanctions regime: Libya | Libya | Regulation 0044/16 | 20 January 2016 |
| Export control on restricted goods and technologiesSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 June 2021 |
| Export control on restricted goods and technologiesSanctions regime: Venezuela | Venezuela | Regulation 2063/17 | 28 April 2021 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 April 2026 |
| 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: North Korea | North Korea | Regulation 1509/17 | 11 April 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 2 January 2026 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
| Export control | Congo - Kinshasa | Regulation 1183/05 | 28 October 2026 |
TARIC data as of 15 November 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.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 9% reduced rate -
Croatia 5% / 13% reduced rate -
Cyprus 3% reduced rate -
Czechia 0% reduced rate -
Denmark 25% -
Estonia 9% reduced rate -
Finland 13.5% reduced rate -
France 2.1% / 5.5% reduced rate -
Germany 7% reduced rate -
Greece 6% reduced rate -
Hungary 5% reduced rate -
Ireland 0% / 9% reduced rate -
Italy 4% reduced rate -
Latvia 5% reduced rate -
Lithuania 5% reduced rate -
Luxembourg 3% reduced rate -
Malta 5% reduced rate -
Netherlands 9% reduced rate -
Poland 5% reduced rate -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 5% reduced rate -
Slovenia 5% reduced rate -
Spain 21% -
Sweden 6% reduced rate
TEDB · 15 November 2026
EU: imports by month · HS 4901.99
last 12 months€1.6bn-0.5% · previous 12 months
Average import price€10.04 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €608.1m | 38.8% | -2.4% |
 China | €356.5m | 22.8% | +0.3% |
 United States | €212.9m | 13.6% | -1.8% |
 Switzerland | €49.1m | 3.1% | +1.9% |
 Hong Kong SAR China | €37.6m | 2.4% | +6.2% |
 Israel | €35.1m | 2.2% | -24.5% |
 Bosnia & Herzegovina | €34.3m | 2.2% | +35.6% |
 Canada | €33m | 2.1% | +10.8% |
Same subheading in other tariffs
4901.99 Printed books, brochures, leaflets and similar printed: other, other
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada Free General (MFN) 11 tariff lines 
Mexico Free – 15% General (MFN) 7 tariff lines · average 2.1% 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 15 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 2 tariff lines 
GCC Free General (MFN) 14 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 6 tariff lines 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria Free General (MFN) 2 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.
- N363815 U.S. CBP
The tariff classification of a textbook from India
- N362745 U.S. CBP
The tariff classification of an adult coloring book from Vietnam
- N361813 U.S. CBP
The tariff classification of a religious book from Israel
- N361760 U.S. CBP
The tariff classification of a children’s book from Poland
- 600017090 HMRC
This product is a set of training materials to be used as part of a wider learning programme. The programme is a literacy training intervention package, which includes access to online learning materials, downloadable lesson content and follow up education support. These elements are supplied…
- 600014164 HMRC
An activity kit, intended for children’s use, to create stop motion animation films on a computer. Consisting of mostly printed matter including a 64-page printed book, printed worksheets, die-cut papercraft activities and accessories including software and pencils etc. The complete kit includes:…
- 600012853 HMRC
The Diwali Puja Box are contents to perform a prayer ritual associated with Diwali. The box contains a prayer book which instructs on how to perform the ritual with several items necessary to perform the ritual. The ritual cannot be performed without the instructions contained within. The items…
- 600010820 HMRC
The product is a book with building blocks. It contains 128 pages, which include instructions and a manual. Additionally, it includes stories on how to create your own adventure and a small bag of 150 Lego pieces. The book provides ideas for building a jungle car, spacecraft, city car, and…
61 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) photographic negatives or positives on transparent bases (Chapter 37);
(b) maps, plans or globes, in relief, whether or not printed (heading 9023);
(c) playing cards or other goods of Chapter 95; or
(d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.
2. For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.
4. Heading 4901 also covers:
(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.
5. Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
6. For the purposes of heading 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.
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.
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 4901 99 00 is a line of the EU Combined Nomenclature under HS subheading 4901.99 (printed books, brochures, leaflets and similar printed: other, other).
The third-country duty is free, and quantities are declared in —.
Imports of other printed books (HS 4901.99) into the EU came to €1.6bn between September 2025 and August 2026 (down 0% on the year before); United Kingdom supplied 39%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.
EU member states imported goods of subheading 4901.99 worth US$4.8bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$677m.
Questions and answers
What is the EU import duty for CN code 4901 99 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 4901.99 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$677m), followed by China.
Typical products
- bible
- book
- cookery books
- crossword puzzle book
- diwali puja box
- instruction manuals
- pull up banner
- puzzle book
- wordsearch puzzle book
Everyday names, not part of the legal text.