EU Combined Nomenclature · CN code · HS 4906.00
4906 00 00
4906 00 00: Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
✓ 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
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 6 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 7
- 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
- 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 28
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: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| 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: 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: Belarus | Belarus | Regulation 0765/06 | 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: 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 |
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 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 3% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 5% reduced rate -
Lithuania 5% reduced rate -
Luxembourg 17% -
Malta 18% -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 4906.00
last 12 months€2.1m+11.9% · previous 12 months
Average import price€33.76 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Israel | €345k | 16.8% | +147.1% |
 China | €319k | 15.6% | +256% |
 Norway | €267k | 13% | -2.6% |
 United States | €263k | 12.8% | -40.3% |
 United Kingdom | €229k | 11.2% | -37.8% |
 Switzerland | €179k | 8.7% | +14.3% |
 Japan | €170k | 8.3% | +22.9% |
 Australia | €77k | 3.7% | +4,997.7% |
Same subheading in other tariffs
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 35% Third-country duty 1 tariff line 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 5 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 6 tariff lines 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 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 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | Free | — |
In the EU Combined Nomenclature, 4906 00 00 is one of 1 line under subheading 4906.00, plans and drawings for architectural, engineering, industrial, commercial….
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4906.00 worth €2.1m (up 12% on the year before), at an average of €33.76 per kg; Israel supplied 17%, followed by China.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 3.6%, the Argentina duty is 3.6%, 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 4906.00 worth US$14m in 2024; the largest supplier from outside the EU was Norway.
Questions and answers
What is the EU import duty for CN code 4906 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 4906.00 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$512k).