Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control of fluorinated greenhouse gases
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
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
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
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
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
Export prohibitionSanctions regime: North Korea
North Korea
Regulation 0285/18
28 February 2018
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 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
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
12 March 2025
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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland0% reduced rate
Italy5% reduced rate
Latvia12% reduced rate
Lithuania5% reduced rate
Luxembourg3% reduced rate
Malta5% reduced rate
Netherlands9% reduced rate
Poland23%
Portugal6% reduced rate
Romania0% reduced rate
Slovakia5% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 8713.90
last 12 months€138.2m+15.6% · previous 12 months
Average import price€16.54 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
The tariff classification of a motorized wheelchair from China
600012588HMRC25 March 2025 – 24 March 2028 · 8713 90 00 00
‘Camel Lite’ is a powered mobility folding wheelchair that is extra light – it has brushless motor and an intelligent controller The camel lite has a shaped seat cushion, flip up armrest – the brushless controller sits at the end of one of the armrests- this features power switch, battery display,…
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.
8713 90 00 · Other
Motorised vehicles specifically designed for disabled persons are distinguishable from vehicles of heading 8703, mainly because they have:
a maximum speed of 10 km per hour, i.e. a fast walking pace;
a maximum width of 80 cm;
two sets of wheels touching the ground;
special features to alleviate the disability (for example, footrests for stabilising the legs).
Such vehicles may have:
an additional set of wheels (anti-tips);
steering and other controls (for example, a joystick) that are easy to manipulate; such controls are usually attached to one of the armrests; they are never in the form of a separate, adjustable steering column.
This subheading includes electrically-driven vehicles similar to wheelchairs which are only for the transport of disabled people. They can have the following appearance:
However, motor-driven scooters (mobility scooters) fitted with a separate, adjustable steering column are excluded from this subheading. They can have the following appearance and are classified in heading 8703:
General notes to the chapter
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
General
1. Throughout Chapter 87 of the Combined Nomenclature, ‘new vehicles’ means:
(a) vehicles which have not been permanently registered for more than 6 months, regardless of the number of km they have been driven, or
(b) vehicles which have not been driven for more than 6 000 kilometres, regardless of the time they have been permanently registered.
Temporary registration of the vehicles for the purpose of transport to the place where they will be permanently registered is not considered as permanent registration.
2. Throughout Chapter 87 of the Combined Nomenclature, ‘used vehicles’ means vehicles which do not fulfil the definition of ‘new’ vehicles under point 1.
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
p/st
2025
unchanged
Free
p/st
2024
unchanged
Free
p/st
2023
unchanged
Free
p/st
2022
unchanged
Free
p/st
2021
unchanged
Free
p/st
2020
unchanged
Free
p/st
2019
Other
Free
p/st
CN code 8713 90 00 is a line of the EU Combined Nomenclature under HS subheading 8713.90 (carriages for disabled persons, whether or not motorised: other).
The third-country duty is free, and quantities are declared in p/st.
Imports of goods of subheading 8713.90 into the EU came to €138.2m between September 2025 and August 2026 (up 16% on the year before); China supplied 73%, followed by Switzerland.
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 12.6%, the Argentina duty is free, the Peru duty is 6%, the New Zealand duty is 5%, 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.
EU member states imported goods of subheading 8713.90 worth US$308m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$6m.
Questions and answers
What is the EU import duty for CN code 8713 90 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. 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 8713.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$97m), followed by Taiwan.
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EU Combined Nomenclature · CN code · 
China
Switzerland
Taiwan
United Kingdom
Japan
United States
Norway
Canada
Türkiye
Mexico
Brazil
Argentina
Peru
New Zealand
GCC
North Macedonia
Nigeria