EU Combined Nomenclature · CN code · HS 9001.50

9001 50 49: Spectacle lenses (non-glass): For the correction of vision: both sides finished, other

Spectacle lenses (non-glass)

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked:
9001 50 Spectacle lenses of other materials:
For the correction of vision:
Both sides finished:
9001 50 49 Other

Country of origin Valid on

What you pay

Importing into EU

Customs duty 2.9% standard rate depends on the country of origin

Additional duties and charges 3 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 4

Duty suspensionAutonomous suspension under end-use Free
Only for
9001 50 49 40 Organic uncut corrective eyeglass lens, finished on both sides, to undergo a coating, colouring, edging, mounting or any other substantial process for use in the manufacture of corrective glasses

Applies to goods from
all countries except Belarus, Russia

Legal act
Regulation 2605/25
Documents
- N990 EUS - Authorisation for the use of end use procedure (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
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 controlRestriction on entry into free circulation

Applies to goods from
Iraq, Syria

Legal act
Regulation 1210/03, Regulation 1332/13
Import control
Applies to goods from
Iran

Legal act
Regulation 0267/12
Documents
- Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
Import control
Applies to goods from
Belarus, Ukraine

Legal act
Regulation 0765/06, Regulation 0692/14
Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- 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)
- 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
Russia

In force
until 31 December 2027

Legal act
Regulation 0833/14
Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 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 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.

9001 50 49 40	Organic uncut corrective eyeglass lens, finished on both sides, to undergo a coating, colouring, edging, mounting or any other substantial process for use in the manufacture of corrective glasses
9001 50 49 90	Other

Export measures 5

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

Export measures	Destination	Legal act	Validity
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 controlSanctions regime: North Korea	North Korea	Regulation 1509/17	11 April 2025
Export controlSanctions regime: Iran	Iran	Regulation 0267/12	30 September 2025
Export controlSanctions regime: Iran (UAV and missiles)	Iran	Regulation 1529/23	31 January 2026

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 5% reduced rate
Cyprus 3% / 5% reduced rate
Czechia 21%
Denmark 25%
Estonia 9% reduced rate
Finland 25.5%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 4% reduced rate
Latvia 21%
Lithuania 21%
Luxembourg 3% reduced rate
Malta 5% reduced rate
Netherlands 21%
Poland 23%
Portugal 6% reduced rate
Romania 0% reduced rate
Slovakia 5% reduced rate
Slovenia 9.5% reduced rate
Spain 10% reduced rate
Sweden 25%

TEDB · 26 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2.9%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, 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, India, Indonesia and 7 more Congo - Brazzaville, Cook Islands, India, 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 more Bolivia, 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 9001.50

last 12 months€1.2bn-3.6% · previous 12 months

Average import price€134.67 per kg

Preferential rate18%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Thailand	€544.2m	45.3%	-0.8%
China	€270.7m	22.5%	-8.6%
India	€111.8m	9.3%	+0.6%
Philippines	€85.9m	7.1%	-11.6%
Vietnam	€55.7m	4.6%	-2.2%
Switzerland	€31.5m	2.6%	-2.2%
Mexico	€29.9m	2.5%	-18%
United States	€14.8m	1.2%	+31.8%

Same subheading in other tariffs

9001.50 Spectacle lenses of other materials

UK 2% Third-country duty 7 tariff lines

Türkiye 2.9% Third-country duty 4 tariff lines

USA 2% General (MFN) 1 tariff line

Canada Free – 2% Third-country duty 4 tariff lines · average 0.5%

Mexico Free Third-country duty 2 tariff lines

Brazil 16.2% Third-country duty 1 tariff line

Argentina 18% Third-country duty 142 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 1 tariff line

Japan Free Third-country duty 1 tariff line

Taiwan 3% Third-country duty 4 tariff lines

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 Free – 15% Third-country duty 4 tariff lines · average 3.8%

Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5%

EU lines: 9001.50

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.

N294388 U.S. CBP 16 March 2018 · 9001.50.00.00

The tariff classification of smartglasses lenses, nose-piece, and remote control from Israel

Legal notes

Chapter notes: Chapter 90 →

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.

9001 · Optical fibres and optical-fibre bundles; optical-fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

This heading includes articles used with visible light and articles used with the invisible part of the spectrum (infra-red and ultraviolet).

The heading does not include, however, electronic ‘optical’ elements, for example, electrostatic lenses, electromagnetic lenses and so-called field lenses (generally, Chapter 85).

General notes to the chapter

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

Additional note 2

See also Note 6 to Chapter 90 and the judgment in Joined Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG v Oberfinanzdirektion Koblenz, paragraphs 36, 37, 39, 40, 43 and 45, (ECLI:EU:C:2002:637).

Examples of products falling under subheading 9021 10 10:

Examples of products falling under Section XI:

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	Other	2.9%	p/st
2025	unchanged	2.9%	p/st
2024	unchanged	2.9%	p/st
2023	unchanged	2.9%	p/st
2022	unchanged	2.9%	p/st
2021	unchanged	2.9%	p/st
2020	unchanged	2.9%	p/st
2019	Other	2.9%	p/st

CN code 9001 50 49 is a line of the EU Combined Nomenclature under HS subheading 9001.50 (spectacle lenses of other materials).

The third-country duty is 2.9%, and quantities are declared in p/st.

153 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.9%.

Imports of spectacle lenses (non-glass) (HS 9001.50) into the EU came to €1.2bn between September 2025 and August 2026 (down 4% on the year before); Thailand supplied 45%, followed by China.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.9%, the US duty is 2%, the Canada duty is 0%–2%, the Mexico duty is free, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 3%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 5%–10%.

EU member states imported goods of subheading 9001.50 worth US$3bn in 2024; the largest supplier from outside the EU was Thailand, and the United Kingdom ranked 8th with US$34m.

Questions and answers

What is the EU import duty for CN code 9001 50 49?

The third-country duty in the EU Combined Nomenclature is 2.9%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 9001 50 49?

153 countries have a preferential rate on this line, 153 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 9001.50 as a whole, the largest supplier from outside the EU in 2024 was Thailand (US$632m), followed by China.

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