EU Combined Nomenclature · CN code · HS 8306.21
8306 21 00: Plated with precious metal
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal:
- Statuettes and other ornaments:
- 8306 21 00 Plated with precious metal
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 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 2
- Import control
- Applies to goods from
- North Korea, Ukraine
- Legal act
- Regulation 1509/17, Regulation 0692/14
- Documents
- Y038 Derogation from import prohibition by virtue of Article 14 of Council Regulation (EU) 2017/1509
- Y962 Goods other than those described in Annex X (Statues) of Reg. (EU) 2017/1509
- 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
- 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 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 7 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.
-
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 · 7 November 2026
EU: imports by month · HS 8306.21
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €7.7m | 49.9% | -20.4% |
 Thailand | €2.4m | 15.8% | +80.8% |
 India | €1.5m | 9.9% | -0.1% |
 Switzerland | €1.3m | 8.3% | +385.5% |
 Serbia | €626k | 4.1% | +111% |
 United Kingdom | €381k | 2.5% | +23.1% |
 Taiwan | €248k | 1.6% | +3,251.1% |
 United States | €237k | 1.5% | -39.7% |
Same subheading in other tariffs
8306.21 Plated with precious metal
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA 4.5% General (MFN) 1 tariff line 
Canada 5% General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 3.1% General (MFN) 1 tariff line Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line 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 | Plated with precious metal | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Plated with precious metal | Free | — |
CN code 8306 21 00 is a line of the EU Combined Nomenclature under HS subheading 8306.21 (plated with precious metal).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 8306.21 into the EU came to €15.4m between September 2025 and August 2026 (up 2% on the year before); China supplied 50%, followed by Thailand.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 4.5%, the Canada duty is 5%, the Mexico duty is 15%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.1%, 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 8306.21 worth US$29m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 8306 21 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 8306.21 as a whole, the largest supplier from outside the EU in 2024 was China (US$5m), followed by Switzerland.
Typical products
Everyday names, not part of the legal text.