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 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
TARIC data as of 4 November 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 · 4 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
1.7%
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.
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.
6809 11 00 and 6809 19 00 · Boards, sheets, panels, tiles and similar articles, not ornamented
These subheadings cover flat products of all kinds, used mainly for partitions and ceilings.
Articles which are simply perforated or covered with a thin layer of paper or other material on one or both sides are not regarded as ornamented. They may also have a simple coating of paint or varnish. Any ornamentation, consisting, for example, of motifs either sunken or in relief or of surface decoration or decoration in the mass, entails classification of such boards, panels, etc. in subheading 6809 90 00.
These subheadings also include square panels consisting of a perforated square of plaster on the outer surface of the panel, with two rectangular cavities to the depth of the plaster filled with strips of mineral wool and backed, on the interior surface, by paper covered in aluminium foil; these panels are for covering walls and ceilings to give thermal and sound insulation.
General notes to the chapter
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
General
This chapter covers not only articles ready for use but also, under some headings, semi-manufactures which may require further processing before they can be used for the purpose intended (for example, mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of heading 6812).
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
Faced or reinforced with paper or paperboard only
1.7%
m2
2025
unchanged
1.7%
m2
2024
unchanged
1.7%
m2
2023
unchanged
1.7%
m2
2022
unchanged
1.7%
m2
2021
unchanged
1.7%
m2
2020
unchanged
1.7%
m2
2019
Faced or reinforced with paper or paperboard only
1.7%
m2
In the EU Combined Nomenclature, 6809 11 00 is one of 1 line under subheading 6809.11, faced or reinforced with paper or paperboard only.
The third-country duty is 1.7%, and quantities are declared in m2.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 1.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported plasterboard (paper-faced) (HS 6809.11) worth €82.5m (up 17% on the year before), at an average of €0.28 per kg; Norway supplied 45%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is 6%, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6809.11 worth US$617m in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 2nd with US$17m.
Questions and answers
What is the EU import duty for CN code 6809 11 00?
The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is m2. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6809 11 00?
152 countries have a preferential rate on this line, 152 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 6809.11 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$35m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
Norway
United Kingdom
Türkiye
Saudi Arabia
China
Egypt
Belarus
Switzerland
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria