8215 99 10 · Of stainless steel
Stainless steel is defined in note 1(e) to Chapter 72.
EU Combined Nomenclature · CN code · HS 8215.99
8215 99 10
8215 99 10: Other cutlery (non-precious, non-sets): Spoons, forks, ladles, skimmers, cake-servers, fish-knives: other, other, of stainless steel
Other cutlery (non-precious, non-sets)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware:
- Other:
- 8215 99 Other:
- 8215 99 10 Of stainless steel
What you pay
Importing into EU
Customs duty 8.5% 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
- 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 controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- 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
- 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 5
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| 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 |
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
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 9% reduced rate -
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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 2.9% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 7.4% |
EU: imports by month · HS 8215.99
last 12 months€200.7m-11.5% · previous 12 months
Average import price€7.48 per kg
Preferential rate18%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €149.8m | 74.6% | -9.1% |
 Vietnam | €30.2m | 15% | -20.6% |
 India | €6.5m | 3.3% | -20.1% |
 Indonesia | €2.9m | 1.5% | +13.9% |
 Hong Kong SAR China | €1.5m | 0.8% | +68.9% |
 United Kingdom | €1.5m | 0.7% | +6.6% |
 United States | €1.1m | 0.5% | +12% |
 Pakistan | €1m | 0.5% | -3.4% |
Same subheading in other tariffs
8215.99 Spoons, forks, ladles, skimmers, cake-servers, fish-knives: other, other
UK 4% – 8% Third-country duty 2 tariff lines · average 6% 
Türkiye 4.7% – 8.5% Third-country duty 4 tariff lines · average 6.6% USA Free – 14% General (MFN) 13 tariff lines · average 5.2% · 7× specific or compound duty 
Canada Free – 11% Third-country duty 3 tariff lines · average 5.8% 
Mexico 15% Third-country duty 2 tariff lines 
Brazil 16.2% Third-country duty 2 tariff lines 
Argentina 18% Third-country duty 20 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 5 tariff lines · average 3% 
Japan 3.9% Third-country duty 1 tariff line 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 4 tariff lines 
North Macedonia 15% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line EU lines: 8215.99
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.
- N347837 U.S. CBP
The tariff classification of various gift items from Mexico
- N343776 U.S. CBP
The tariff classification of roasting sticks from China.
- N343205 U.S. CBP
The tariff classification of a stainless-steel tea scoop from China.
- H330005 U.S. CBP
Request for Further Review of Protest Number 3002-21-103548; Tariff classification of and Applicability of Section 301 Trade Remedy to BBQ Tools.
- 600014003 HMRC
Stainless steel multi-purpose tongs. This product is designed for general use in the kitchen when cooking and serving food. Its length is approximately 30.5cm. It is heat resistant and dishwasher safe.
- 600013866 HMRC
Stainless steel solid spoon. A kitchenware item to be used to serve and stir food. Approximate length 31.5cm. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- 600013863 HMRC
A stainless steel slotted turner. A kitchenware item used to flip and serve food. Approximate length 32cm. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- 600013867 HMRC
Kitchen implement in the form of a ladle The material of construction is stainless steel and the item measures approximately 32cm in length. The ladle has a cylindrical handle with a hook at the top. The bottom of the ladle is flattened and bowl shaped. The item is sold mounted on an illustrated…
22 rulings in total for this code
Legal notes
Notes
1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) base metal;
(b) metal carbides or cermets;
(c) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 8466). However, parts of general use as defined in note 2 to Section XV are in all cases excluded from this chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 8510.
3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.
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 | Of stainless steel | 8.5% | — |
| 2025 | unchanged | 8.5% | — |
| 2024 | unchanged | 8.5% | — |
| 2023 | unchanged | 8.5% | — |
| 2022 | unchanged | 8.5% | — |
| 2021 | unchanged | 8.5% | — |
| 2020 | unchanged | 8.5% | — |
| 2019 | Of stainless steel | 8.5% | — |
In the EU Combined Nomenclature, 8215 99 10 is one of 2 lines under subheading 8215.99, spoons, forks, ladles, skimmers, cake-servers, fish-knives: other, other.
The third-country duty is 8.5%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 8.5%; 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 other cutlery (non-precious, non-sets) (HS 8215.99) worth €200.7m (down 11% on the year before), at an average of €7.48 per kg; China supplied 75%, followed by Vietnam.
For the same subheading, the UK duty is 4%–8%, the Türkiye duty is 4.7%–8.5%, the US duty is 0%–14%, the Canada duty is 0%–11%, the Mexico duty is 15%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3.9%, the Taiwan duty is 10%, 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 8215.99 worth US$396m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 8215 99 10?
The third-country duty in the EU Combined Nomenclature is 8.5%; 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 8215 99 10?
152 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 8215.99 as a whole, the largest supplier from outside the EU in 2024 was China (US$186m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.