EU Combined Nomenclature · CN code · HS 4907.00
4907 00 30: Unused postage, revenue or similar stamps of current: banknotes
Unused postage and revenue stamps
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4907 00 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title:
- 4907 00 30 Banknotes
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 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- 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 12
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| 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 controlSanctions regime: Belarus | Belarus | Regulation 0398/22 | 10 March 2022 |
| Export control on luxury goodsSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| 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: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 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 0% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 3% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 7% reduced rate -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 5% reduced rate -
Lithuania 21% -
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 4907.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €8.7m | 26.8% | -36.9% |
 Moldova | €2.9m | 8.8% | +926.8% |
 United Kingdom | €2.2m | 6.9% | -29.4% |
 Albania | €2.2m | 6.7% | -32.9% |
 Georgia | €1.9m | 5.8% | -3.4% |
 Switzerland | €1m | 3.2% | +25% |
 Singapore | €858k | 2.6% | -50.5% |
 Serbia | €736k | 2.3% | +5.4% |
Same subheading in other tariffs
UK Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 4 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 5 tariff lines 
Mexico Free – 15% Third-country duty 3 tariff lines · average 5% 
Brazil Free – 14.4% Third-country duty 4 tariff lines · average 3.6% 
Argentina Free – 16% Third-country duty 12 tariff lines · average 5.3% 
Peru Free – 6% Third-country duty 4 tariff lines · average 4.5% 
New Zealand Free Third-country duty 5 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 9 tariff lines 
GCC Free Third-country duty 20 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria Free Third-country duty 1 tariff line EU lines: 4907.00
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.
- N347045 U.S. CBP
The tariff classification of paper packaging components and a registration card from Cambodia or China.
- 600013545 HMRC
Stamped paper. A security printed paper stamp or label bearing a hologram intended to be applied to Tobacco or Alcohol products. The printed paper label and its hot stamped foil hologram is made of polyurethane, polyester and aluminium layers. It is supplied in multiples of 500 in stack form. The…
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 | Banknotes | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Banknotes | Free | — |
In the EU Combined Nomenclature, 4907 00 30 is one of 3 lines under subheading 4907.00, unused postage, revenue or similar stamps of current or new issue in the….
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported unused postage and revenue stamps (HS 4907.00) worth €32.6m (down 39% on the year before), at an average of €74.43 per kg; United States supplied 27%, followed by Moldova.
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 0%–14.4%, the Argentina duty is 0%–16%, the Peru duty is 0%–6%, 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 4907.00 worth US$178m in 2024; the largest supplier from outside the EU was Malaysia, and the United Kingdom ranked 5th with US$3m.
Questions and answers
What is the EU import duty for CN code 4907 00 30?
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 4907.00 as a whole, the largest supplier from outside the EU in 2024 was Malaysia (US$16m), followed by the United States.
Typical products
Everyday names, not part of the legal text.