Y182 Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 16
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
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 0036/12
13 March 2012
Export control on restricted goods and technologiesSanctions regime: Venezuela
Venezuela
Regulation 2063/17
14 November 2017
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: Myanmar/Burma
Myanmar (Burma)
Regulation 0401/13
1 July 2023
Export control on restricted goods and technologiesSanctions regime: Russia
Russia
Decision 0512/14
1 August 2014 – 31 July 2027
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: South Sudan
South Sudan
Regulation 0735/15
9 May 2015
Export control on restricted goods and technologiesSanctions regime: Sudan
Sudan
Regulation 0747/14
11 July 2014
Export control on restricted goods and technologiesSanctions regime: Belarus
Belarus
Regulation 0765/06
25 June 2021
Export controlSanctions regime: Central African Republic
Central African Republic
Decision 0798/13
8 April 2020
Export controlSanctions regime: Haiti
Haiti
Regulation 2309/22
26 March 2025
Export controlSanctions regime: Libya
Libya
Regulation 0813/25
29 April 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus19%
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece6% / 13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta5% reduced rate
Netherlands21%
Poland23%
Portugal23%
Romania0% reduced rate
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
6.3%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
The tariff classification of a stuffed textile decoration from China
600016357HMRC12 October 2026 – 11 October 2029 · 6307 90 98 99
A baby wipe cleaning kit. This product consists of woven re useable terry cloths, two plastic boxes and two textile bags. The clean cloths are stored in one box which is lined with a bag. When a cloth is used, it is stored in the other lined box. The box containing the soiled cloths is then…
600016021HMRC4 August 2026 – 3 August 2029 · 6307 90 98 99
The goods are Christmas gift sacks for holding gifts, printed with seasonal designs. They are made from 100% woven cotton fabric, and machine washable; they are secured by a drawstring ribbon which is tied into a bow. They do not have handles and are not designed to be carried. They are packaged…
600016022HMRC4 August 2026 – 3 August 2029 · 6307 90 98 99
A reusable fabric sack, designed for holding gifts for presentation. The sacks don't have handles, so are not designed to be carried. The sacks have a drawstring closure, which is tied in a bow for securing and presentation. The sacks come in sets of five or ten and they come in several sizes,…
600015837HMRC31 July 2026 – 30 July 2029 · 6307 90 98 20
A made up article, used as insulation heat ducting in heat ducting systems / auxiliary heating systems in vehicles. It fits around the ducting/piping within these vehicles. It is made of a synthetic textile based on polyester and polypropylene, cut and sewn to shape, with attached fastening,…
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.
6307 90 92 · Single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures
This subheading includes single-use made-up surgical drapes, specifically designed for use during surgical operations to prevent the transfer of potentially infectious agents (dry, wet or airborne) through direct contact from the surgical team to the patient and vice versa. Surgical drapes usually consist of multiple layers of nonwovens, and are made up by hemming.
Surgical drapes are used to provide a microbiologically clean working area around the patient. Surgical drapes may be impregnated with fluorocarbons or silicon to improve repellence. They may also be partially laminated with a plastic film to provide additional strength and protection in areas likely to be exposed to bodily fluids. In addition, they may be covered with paper tissue as a comfort layer in contact with the patient's skin. Drapes used on patients may have openings or windows, to facilitate access to the patient.
This subheading does not include:
drapes which are impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes (heading 3005), and
articles having the clear characteristics of toilet linen (for example, hand or face towels, facecloths) or kitchen linen such as tea towels or glass cloth (heading 6302).
General notes to the chapter
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
General
For the classification, within headings, of articles composed of two or more textile materials, see the general explanatory note to this section.
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
Single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures
6.3%
—
2025
unchanged
6.3%
—
2024
unchanged
6.3%
—
2023
unchanged
6.3%
—
2022
unchanged
6.3%
—
2021
unchanged
6.3%
—
2020
unchanged
6.3%
—
2019
Single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures
6.3%
—
CN code 6307 90 92 is a line of the EU Combined Nomenclature under HS subheading 6307.90 (other made-up articles, including dress patterns: other).
The third-country duty is 6.3%, and quantities are declared in —.
140 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6.3%.
Imports of other made-up textile articles (HS 6307.90) into the EU came to €2.9bn between September 2025 and August 2026 (down 1% on the year before); China supplied 62%, followed by Vietnam.
For the same subheading, the UK duty is 6%–12%, the Türkiye duty is 6.3%–12%, the US duty is 0%–7.9%, the Canada duty is 0%–18%, the Mexico duty is 25%, the Brazil duty is 0%–35%, the Argentina duty is 0%–20%, the Peru duty is 11%, the New Zealand duty is 0%–5%, the Japan duty is 4.7%–6.5%, the Taiwan duty is 7.5%–12.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.3%–17.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6307.90 worth US$5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 5th with US$91m.
Questions and answers
What is the EU import duty for CN code 6307 90 92?
The third-country duty in the EU Combined Nomenclature is 6.3%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6307 90 92?
153 countries have a preferential rate on this line, 140 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 6307.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$2bn), followed by Vietnam.
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EU Combined Nomenclature · CN code · 
China
Vietnam
Tunisia
Türkiye
United Kingdom
India
United States
Morocco
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria