6905 90 00 · Other
This subheading covers the articles referred to in the HS Explanatory Note to heading 6905, second paragraph, (2), (3) and (4).
EU Combined Nomenclature · CN code · HS 6905.90
6905 90 00
6905 90 00: Roofing tiles, chimney pots, cowls, chimney liners: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 6905 Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods:
- 6905 90 00 Other
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: 4 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
- 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 - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- 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 6
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| 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: Russia | Russia | Regulation 0833/14 | 24 April 2026 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 25 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 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 25 October 2026
EU: imports by month · HS 6905.90
last 12 months€3.4m+73.9% · previous 12 months
Average import price€0.50 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €1.3m | 38.6% | +1,687.1% |
 United Kingdom | €716k | 20.7% | -31.6% |
 Serbia | €433k | 12.6% | +27.9% |
 Kosovo | €374k | 10.8% | +183,982.8% |
 China | €342k | 9.9% | +0.6% |
 Albania | €108k | 3.1% | +168.7% |
 North Macedonia | €70k | 2% | +11.4% |
 Hong Kong SAR China | €35k | 1% | +258% |
Same subheading in other tariffs
6905.90 Roofing tiles, chimney pots, cowls, chimney liners: other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 2 tariff lines 
USA 3.2% General (MFN) 1 tariff line 
Canada 7% Third-country duty 1 tariff line 
Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% 
Brazil 10.8% Third-country duty 1 tariff line 
Argentina 10.8% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan 2% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line North Macedonia 20% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Legal notes
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.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
In the EU Combined Nomenclature, 6905 90 00 is one of 1 line under subheading 6905.90, roofing tiles, chimney pots, cowls, chimney liners: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 6905.90 worth €3.4m (up 74% on the year before), at an average of €0.50 per kg; Türkiye supplied 39%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.2%, the Canada duty is 7%, the Mexico duty is 0%–15%, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 2%, 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 6905.90 worth US$38m 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 6905 90 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 6905.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$2m).