EU Combined Nomenclature · CN code · HS 8305.10
8305 10 00: Fittings for loose-leaf binders or files
Not declarable on its own: use one of its 13 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal:
- 8305 10 00 Fittings for loose-leaf binders or files
What you pay
Importing into EU
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 20
- Anti-dumping dutyDefinitive anti-dumping duty 78.8%
- Only for
- 8305 10 00 11 Consigned from Viet Nam
- Applies to goods from
- all countries except China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 11 Consigned from Viet Nam
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty 78.8%
- Only for
- 8305 10 00 13 Consigned from Lao People's Democratic Republic
- Applies to goods from
- all countries except China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 13 Consigned from Lao People's Democratic Republic
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 19 Other
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 21 Consigned from Viet Nam
- Applies to goods from
- all countries
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 23 Consigned from Lao People's Democratic Republic
- Applies to goods from
- all countries
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 29 Other
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty 78.8%
- Only for
- 8305 10 00 37 Consigned from Viet Nam
- Applies to goods from
- all countries except China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 37 Consigned from Viet Nam
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty 78.8%
- Only for
- 8305 10 00 38 Consigned from Lao People's Democratic Republic
- Applies to goods from
- all countries except China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 38 Consigned from Lao People's Democratic Republic
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty
- Only for
- 8305 10 00 39 Other
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
Rates for named exporters (2)
Company Rate Other 8900 78.8% World Wide Stationery Mfg, Hongkong - CN 8934 51.2% - Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 40 Consigned from Viet Nam
- Applies to goods from
- all countries
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 41 Consigned from Lao People's Democratic Republic
- Applies to goods from
- all countries
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL
- Only for
- 8305 10 00 42 Other
- Applies to goods from
- China
- In force
- until 29 June 2027
- Legal act
- Regulation 1013/22
- Anti-dumping dutyDefinitive anti-dumping duty 47.4%
- Only for
- 8305 10 00 50 Lever arch mechanisms for archiving sheets and other documents in binders and files consisting of arched sturdy metal elements (normally two) on a back plate and having at least one opening trigger that permits inserting and filing of sheets and other documents
- Applies to goods from
- China
- Legal act
- Regulation 0100/25
Rates for named exporters (1)
Company Rate DongGuan Humen Nanzha World Wide Stationery Mfg. Co., Ltd A729 27.1% - 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 2
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 8305 10 00 11 | Consigned from Viet Nam |
| 8305 10 00 13 | Consigned from Lao People's Democratic Republic |
| 8305 10 00 19 | Other |
| 8305 10 00 21 | Consigned from Viet Nam |
| 8305 10 00 23 | Consigned from Lao People's Democratic Republic |
| 8305 10 00 29 | Other |
| 8305 10 00 36 | Ring binder mechanisms consisting of more than two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism |
| 8305 10 00 37 | Consigned from Viet Nam |
| 8305 10 00 38 | Consigned from Lao People's Democratic Republic |
| 8305 10 00 39 | Other |
| 8305 10 00 40 | Consigned from Viet Nam |
| 8305 10 00 41 | Consigned from Lao People's Democratic Republic |
| 8305 10 00 42 | Other |
| 8305 10 00 49 | Other |
| 8305 10 00 50 | Lever arch mechanisms for archiving sheets and other documents in binders and files consisting of arched sturdy metal elements (normally two) on a back plate and having at least one opening trigger that permits inserting and filing of sheets and other documents |
| 8305 10 00 99 | Other |
Export measures 1
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 |
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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2.7% |
| 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 - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 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 |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 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–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–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 |
EU: imports by month · HS 8305.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | €3.3m | 60.2% | -8.7% |
 China | €1.6m | 30.1% | -8.6% |
 Indonesia | €139k | 2.5% | +572% |
 United Kingdom | €115k | 2.1% | +56.3% |
 Switzerland | €87k | 1.6% | -29.6% |
 South Korea | €55k | 1% | +25.1% |
 United States | €36k | 0.7% | -36.9% |
 Japan | €16k | 0.3% | -10.6% |
Same subheading in other tariffs
8305.10 Fittings for loose-leaf binders or files
UK 2% Third-country duty 16 tariff lines 
Türkiye 2.7% Third-country duty 1 tariff line USA 2.9% General (MFN) 1 tariff line 
Canada Free – 2.5% Third-country duty 2 tariff lines · average 1.3% 
Mexico 15% Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line Japan Free Third-country duty 1 tariff line 
Taiwan 5% 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 1 tariff line 
North Macedonia 10% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line 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.
- N300164 U.S. CBP
The tariff classification of Ring Binder Mechanisms from Hong Kong and India
Legal notes
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 | Fittings for loose-leaf binders or files | 2.7% | — |
| 2025 | unchanged | 2.7% | — |
| 2024 | unchanged | 2.7% | — |
| 2023 | unchanged | 2.7% | — |
| 2022 | unchanged | 2.7% | — |
| 2021 | unchanged | 2.7% | — |
| 2020 | unchanged | 2.7% | — |
| 2019 | Fittings for loose-leaf binders or files | 2.7% | — |
In the EU Combined Nomenclature, 8305 10 00 is one of 1 line under subheading 8305.10, fittings for loose-leaf binders or files.
The third-country duty is 2.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL applies on top of the customs duty to goods from China (until 29 June 2027).
In the EU, anti-dumping duty of 47.4% applies on top of the customs duty to goods from China.
In the 12 months to August 2026, the EU imported goods of subheading 8305.10 worth €5.4m (down 7% on the year before), at an average of €3.07 per kg; India supplied 60%, followed by China.
For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 2.9%, the Canada duty is 0%–2.5%, the Mexico duty is 15%, the Brazil duty is 14.4%, the Argentina duty is 16%, 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 10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8305.10 worth US$65m in 2024; the largest supplier from outside the EU was India.
Questions and answers
What is the EU import duty for CN code 8305 10 00?
The third-country duty in the EU Combined Nomenclature is 2.7%; 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 8305 10 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.
Do anti-dumping or other extra duties apply to 8305 10 00?
Anti-dumping duty of F 325.000 EUR/MIL(01):0.000 EUR MIL; F 0.000 EUR/MIL(11):325.000 EUR MIL on goods from China, until 29 June 2027; Anti-dumping duty of 47.4% on goods from China. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 8305.10 as a whole, the largest supplier from outside the EU in 2024 was India (US$4m), followed by China.