EU Combined Nomenclature · CN code · HS 4904.00
4904 00 00: Music, printed or in manuscript, whether or not bound or illustrated
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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 3
- 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 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- 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 3
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 control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
TARIC data as of 26 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.
-
Austria 10% reduced rate -
Belgium 6% reduced rate -
Bulgaria 9% reduced rate -
Croatia 5% reduced rate -
Cyprus 3% reduced rate -
Czechia 0% reduced rate -
Denmark 25% -
Estonia 9% reduced rate -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 6% reduced rate -
Hungary 5% reduced rate -
Ireland 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 · 26 October 2026
EU: imports by month · HS 4904.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United Kingdom | €5.1m | 44.6% | -11.5% |
 United States | €4m | 34.7% | -31.8% |
 Switzerland | €938k | 8.1% | -17.9% |
 Japan | €449k | 3.9% | -13.8% |
 China | €148k | 1.3% | +30.7% |
 Norway | €127k | 1.1% | -2.3% |
 Russia | €84k | 0.7% | +21.4% |
 Canada | €69k | 0.6% | +72.4% |
Same subheading in other tariffs
4904.00 Music, printed or in manuscript, whether or not bound or illustrated
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 4 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line 
Taiwan Free 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 Free Third-country duty 1 tariff line 
Nigeria Free Third-country duty 1 tariff line 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.
- N331623 U.S. CBP
The tariff classification of a music guide from Slovenia
Legal notes
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 | Music, printed or in manuscript, whether or not bound or illustrated | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Music, printed or in manuscript, whether or not bound or illustrated | Free | — |
In the EU Combined Nomenclature, 4904 00 00 is one of 1 line under subheading 4904.00, music, printed or in manuscript, whether or not bound or illustrated.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4904.00 worth €11.5m (down 18% on the year before), at an average of €28.34 per kg; United Kingdom supplied 45%, followed by United States.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, 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 5%, 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 4904.00 worth US$32m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$6m.
Questions and answers
What is the EU import duty for CN code 4904 00 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 4904.00 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$6m), followed by the United States.