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
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
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 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
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
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%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
4.7%
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 Wearable Umbrella from China
600016240HMRC9 October 2026 – 8 October 2029 · 6601 99 20 00
Kids rainbow umbrella Size: 66 x 55cm Cover of woven polyester
600013860HMRC7 November 2025 – 6 November 2028 · 6601 99 90 00
An umbrella. A large clear (see through) domed umbrella. The canopy is made of Polyolefin Elastomer (POE) a type of a plastic, and a handle made from Polypropylene with a centre shaft made of iron. The umbrella comes without a cover and the shaft is not telescopic. The item is used for protection…
600011974HMRC28 February 2025 – 27 February 2028 · 6601 99 90 00
Product is a non-extendable children’s clear dome shaped umbrella. The canopy is made from Polyolefin Elastomers (POE), the shaft is not telescopic. Iron shaft and Polypropylene (PP) handle. Length of 68cm and a diameter of approximately 71cm when opened. Packaged with a printed cardboard hang tag.
600011975HMRC28 February 2025 – 27 February 2028 · 6601 99 90 00
Product is a non-extendable childrens rainbow striped umbrella. The canopy is made from woven Polyolefin Elastomers (POE), the shaft is not telescopic. Polypropylene (PP) handle with plastic whistle attached. Length of 64cm and a diameter of approximately 86cm when opened. Packaged with a printed…
10 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) measure walking sticks or the like (heading 9017);
(b) firearm-sticks, swordsticks, loaded walking sticks or the like (Chapter 93); or
(c) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.
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.
6601 · Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
As far as the distinction between the articles of this heading and those which are intended as toys is concerned, see the explanatory note to note 1(c) to this chapter.
This heading also includes:
1. small-size sun umbrellas and umbrellas which are actually intended to protect children from the sun or the rain;
2. small sun umbrellas designed to be fixed on to prams for protection against the sun.
Umbrellas and sun umbrellas which, by the nature of the materials used in their manufacture, are usable only as carnival articles are excluded from this heading and are classified in heading 9505.
General notes to the chapter
UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Note 1(c)
Umbrellas and sun umbrellas intended as toys are usually distinguishable from the umbrellas and sun umbrellas of this chapter by their constituent material, their workmanship, which is usually cruder, their small size and the fact that they cannot effectively be used as protection against the rain or the sun (see also the HS Explanatory Note to heading 9503, (D), last paragraph). Without prejudice to these criteria, the length of the shafts of umbrellas and sun umbrellas intended as toys rarely exceeds 25 cm.
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
With a cover of woven textile materials
4.7%
p/st
2025
unchanged
4.7%
p/st
2024
unchanged
4.7%
p/st
2023
unchanged
4.7%
p/st
2022
unchanged
4.7%
p/st
2021
unchanged
4.7%
p/st
2020
unchanged
4.7%
p/st
2019
With a cover of woven textile materials
4.7%
p/st
In the EU Combined Nomenclature, 6601 99 20 is one of 2 lines under subheading 6601.99, umbrellas and sun umbrellas: other, other.
The third-country duty is 4.7%, and quantities are declared in p/st.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 4.7%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 6601.99 worth €109.4m (down 24% on the year before), at an average of €4.67 per kg; China supplied 93%, followed by Hong Kong SAR China.
For the same subheading, the UK duty is 4%, the Türkiye duty is 4.7%, the US duty is 8.2%, the Canada duty is 7.5%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 4.3%, the Taiwan duty is 6.6%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6601.99 worth US$234m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 6601 99 20?
The third-country duty in the EU Combined Nomenclature is 4.7%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6601 99 20?
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 6601.99 as a whole, the largest supplier from outside the EU in 2024 was China (US$148m).
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EU Combined Nomenclature · CN code · 
China
Hong Kong SAR China
United Kingdom
Cambodia
Indonesia
United States
Vietnam
Bosnia & Herzegovina
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria