EU Combined Nomenclature · CN code · HS 7118.90

7118 90 00

7118 90 00: Coin, other

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

  1. 7118 Coin:
  2. 7118 90 00 Other

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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 3

  • 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 5

  • Import control
    Applies to goods from
    all countries except Russia
    Legal act
    Regulation 0833/14
    Documents
    • Y843 The prohibitions defined in article 3o.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3o.5,6,7)
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
    • Y698 Goods exported from Russia before 22 July 2022 (Article 3o paragraph 1 of Regulation No 833/2014)
    • Y897 Goods not containing gold originating in Russia listed in Annex XXVI to Regulation No 833/2014
    • Y845 Goods other than those concerned by the prohibitions defined in article 3o of Regulation (EU) No 833/2014
  • Import control
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 0765/06, Regulation 0833/14
    Documents
    • Y732 The prohibitions defined in article 1rb paragraph 1-2-3 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rb paragraph 5)
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y738 Goods other than those concerned by the prohibitions defined in article 1rb paragraph 1-2 of Regulation (EU) No 765/2006
    • L150 Import authorisation by virtue of article 1rb paragraph 7 of Council Regulation (EU) 765/2006
    • L838 Import authorisation by virtue of article 3o.7 of Council Regulation (EU) 833/2014
    • Y843 The prohibitions defined in article 3o.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3o.5,6,7)
    • Y845 Goods other than those concerned by the prohibitions defined in article 3o of Regulation (EU) No 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    Regulation 2062/17
    Documents
    • 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
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Sudan, Ukraine
    Legal act
    Regulation 2147/23, Regulation 0263/22
    Documents
    • Y771 The prohibitions defined in article 1a point 1 of Council Regulation (EC) No 2023/2147 do not apply (see exemptions in article 1a point 3)
    • 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 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export control on luxury goodsSanctions regime: Belarus Belarus Regulation 0765/06 1 July 2024
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.

  • 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 · 26 October 2026

EU: imports by month · HS 7118.90

last 12 months€3.2bn+38.7% · previous 12 months
Average import price€6,209.26 per kg
Preferential rate0%
Jan 2024: €172.9mFeb 2024: €144.9mMar 2024: €84mApr 2024: €70.9mMay 2024: €100mJun 2024: €90.1mJul 2024: €64.3mAug 2024: €114mSept 2024: €99.1mOct 2024: €245.1mNov 2024: €162.8mDec 2024: €162.4mJan 2025: €262.9mFeb 2025: €154.6mMar 2025: €254mApr 2025: €235.2mMay 2025: €190.3mJun 2025: €157.3mJul 2025: €199mAug 2025: €158.9mSept 2025: €243.8mOct 2025: €406.3mNov 2025: €255.2mDec 2025: €270.4mJan 2026: €437.2mFeb 2026: €394.4mMar 2026: €224.2mApr 2026: €311.6mMay 2026: €145.2mJun 2026: €158.4mJul 2026: €151.4mAug 2026: €166.5m 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
Australia €776.1m 24.5% +40.8%
Canada €583.2m 18.4% +48.9%
United Kingdom €535.8m 16.9% +31.4%
South Africa €532.2m 16.8% +43.7%
United States €443.2m 14% +41.1%
Switzerland €160.6m 5.1% +88.8%
China €63.1m 2% +50.2%
Japan €13.4m 0.4% -61.2%

Same subheading in other tariffs

7118.90 Coin, other

Binding rulings for similar goods

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.

  • N349453 U.S. CBP 23 June 2025 · 7118.90.00.19

    The tariff classification of gold coins

  • N335004 U.S. CBP 13 September 2023 · 7118.90.00.19

    The tariff classification of gold coins from India

  • N300671 U.S. CBP 19 October 2018 · 7118.90.00.19

    The tariff classification and status under the United States-Korea Free Trade Agreement (UKFTA) of gold and silver coins from Korea.

Legal notes

Chapter notes: Chapter 71 →

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 Other Free g
2025 unchanged Free g
2024 unchanged Free g
2023 unchanged Free g
2022 unchanged Free g
2021 unchanged Free g
2020 unchanged Free g
2019 Other Free g

CN code 7118 90 00 is a line of the EU Combined Nomenclature under HS subheading 7118.90 (coin, other).

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

Imports of goods of subheading 7118.90 into the EU came to €3.2bn between September 2025 and August 2026 (up 39% on the year before); Australia supplied 25%, followed by Canada.

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 free, the Brazil duty is 16.2%, the Argentina duty is 18%, 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 free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.

Questions and answers

What is the EU import duty for CN code 7118 90 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is g. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

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