EU Combined Nomenclature · CN code · HS 4908.10

4908 10 00

4908 10 00: Transfers (decalcomanias), transfers (decalcomanias), vitrifiable

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 4908 Transfers (decalcomanias):
  2. 4908 10 00 Transfers (decalcomanias), vitrifiable

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: 3
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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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 measuresDestinationLegal actValidity
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 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 3% reduced rate
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 4% reduced rate
  • 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 4908.10

last 12 months€6.1m-13.6% · previous 12 months
Average import price€35.01 per kg
Preferential rate0%
Jan 2024: €600kFeb 2024: €828kMar 2024: €920kApr 2024: €618kMay 2024: €799kJun 2024: €432kJul 2024: €555kAug 2024: €427kSept 2024: €444kOct 2024: €406kNov 2024: €573kDec 2024: €504kJan 2025: €616kFeb 2025: €513kMar 2025: €723kApr 2025: €580kMay 2025: €658kJun 2025: €706kJul 2025: €750kAug 2025: €639kSept 2025: €649kOct 2025: €640kNov 2025: €632kDec 2025: €380kJan 2026: €486kFeb 2026: €597kMar 2026: €536kApr 2026: €569kMay 2026: €446kJun 2026: €415kJul 2026: €375kAug 2026: €419k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €3.4m 55.6% -9%
China €1.6m 26.6% -23.9%
United States €251k 4.1% -4.5%
Norway €209k 3.4% +67.3%
South Korea €142k 2.3% +45.2%
Australia €105k 1.7% +26%
Türkiye €49k 0.8% +10.4%
Thailand €39k 0.6% -66.6%

Same subheading in other tariffs

4908.10 Transfers (decalcomanias), transfers (decalcomanias), vitrifiable

Legal notes

Chapter notes: Chapter 49 →

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.

4908 10 00 · Transfers (decalcomanias), vitrifiable

See the HS Explanatory Note to heading 4908, third paragraph.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Transfers (decalcomanias), vitrifiable Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Transfers (decalcomanias), vitrifiable Free —

CN code 4908 10 00 is a line of the EU Combined Nomenclature under HS subheading 4908.10 (transfers (decalcomanias), transfers (decalcomanias), vitrifiable).

The third-country duty is free, and quantities are declared in —.

Imports of goods of subheading 4908.10 into the EU came to €6.1m between September 2025 and August 2026 (down 14% on the year before); United Kingdom supplied 56%, 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 14.4%, the Argentina duty is 16%, the Peru duty is 6%, 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 10%.

EU member states imported goods of subheading 4908.10 worth US$17m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$2m.

Questions and answers

What is the EU import duty for CN code 4908 10 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 4908.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$2m), followed by China.

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