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 4
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: Iran (UAV and missiles)
Iran
Regulation 1529/23
31 January 2026
Export control - CITES
All third countries
Regulation 0966/23
20 May 2023
TARIC data as of 25 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%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy4% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden25%
TEDB · 25 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
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.
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 reader sunglasses from China
600014160HMRC24 November 2025 – 23 November 2028 · 9004 10 91 00
Sunglasses Anti-glare side-shield. Hydrophobic outer coating sheds water and reduces salt residue. FFT - Floating Frame Technology. 7-layer TAC Polarized lens for reduced glare and 100% UV 400 protection. The lenses are made from TAC- Tri acetate. The sunglasses are available in a variety of…
600014161HMRC24 November 2025 – 23 November 2028 · 9004 10 91 00
The sunglasses have an Anti-glare side-shield. Hydrophobic outer coating sheds water and reduces salt residue. FFT - Floating Frame Technology. 7-layer TAC Polarized lens for reduced glare and 100% UV 400 protection. The lenses are made from TAC- Tri acetate. The sunglasses are available in a…
600013272HMRC10 June 2025 – 9 June 2028 · 9004 10 91 00
Sunglasses with removable adjustable headband. They have floating frame technology (FFT) with impact resistant polycarbonate polarized lens, 100% UV 400 protection and anti-glare side shield and have a water-resistant coating. They are available in two colours blue and black/silver mirror.…
600011292HMRC28 August 2024 – 27 August 2027 · 9004 10 10 00
A pair of black sunglasses with optically worked lenses made of polarised bifocal polycarbonate (PC) plastic. The sunglasses have a black frame with black tinted UV400 lenses. The lenses of the sunglasses are polarised. There is writing on the frame. Packaged in a material sleeve and then into a…
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.
9004 · Spectacles, goggles and the like, corrective, protective or other
Cords, chains and the like (for example, ‘spectacle cords’ or ‘spectacle chains’) for the products of this heading, whether or not with end loops, are to be considered as neither parts nor accessories, because they are neither integral components nor do they add to or improve the functionality of these products. Therefore, they are to be classified according to their constituent material (for example, heading 5609, 6307, 7117, 7315 or 7616).
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:
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
With lenses optically worked
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
With lenses optically worked
2.9%
p/st
In the EU Combined Nomenclature, 9004 10 10 is one of 3 lines under subheading 9004.10, spectacles, goggles and the like, corrective, protective: sunglasses.
The third-country duty is 2.9%, and quantities are declared in p/st.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 2.9%; 153 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported sunglasses (HS 9004.10) worth €1.2bn (up 2% on the year before), at an average of €85.24 per kg; China supplied 56%, followed by Japan.
For the same subheading, the UK duty is 2%, the Türkiye duty is 2.9%, the US duty is 2%, the Canada duty is 5%, the Mexico duty is 10%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 5.3%, 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 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 9004.10 worth US$3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$25m.
Questions and answers
What is the EU import duty for CN code 9004 10 10?
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 9004 10 10?
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 9004.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$801m), followed by the United States.
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EU Combined Nomenclature · CN code · 
China
Japan
United States
Thailand
Taiwan
Switzerland
United Kingdom
Vietnam
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
GCC
Norway
North Macedonia
Nigeria