Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control - CITES
Applies to goods from
all countries
Legal act
Regulation 0966/23
Documents
C400 Presentation of the required "CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control on luxury goods
Applies to goods from
North Korea
Legal act
Regulation 2062/17
Documents
Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Import control
Applies to goods from
Belarus
Legal act
Regulation 0765/06
Documents
Y759 Goods other than those described in the Common Military List of the European Union
Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
Import controlImport/export restriction - Common Military List (CML) goods
Applies to goods from
Russia
Legal act
Regulation 0833/14
Documents
Y759 Goods other than those described in the Common Military List of the European Union
Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
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 11
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 control on luxury goodsSanctions regime: North Korea
North Korea
Regulation 2062/17
28 June 2018
Export control on luxury goodsSanctions regime: Belarus
Belarus
Regulation 0765/06
1 July 2024
Export control on luxury goodsSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Zimbabwe
Zimbabwe
Regulation 0384/26
19 February 2026
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
20 July 2025
Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia
Russia
Regulation 0833/14
20 July 2025
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
Export control
Congo - Kinshasa
Regulation 1183/05
28 October 2026
TARIC data as of 4 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% / 5% reduced rate
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy4% / 5% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta5% reduced rate
Netherlands21%
Poland23%
Portugal23%
Romania0% reduced rate
Slovakia23%
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 5 November 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 safety glasses from China
600011637HMRC27 January 2025 – 26 January 2028 · 9004 90 10 00
Safety goggle used for industry use to protect eyes from flying objects. The blue frame is made with nylon and soft thermoplastic rubber (TPR) for a close-fitting seal and has an adjustable elastic strap. The goggle has a one-piece clear polycarbonate lens.
600011629HMRC3 December 2024 – 2 December 2027 · 9004 90 10 00
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have either blue or orange thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear,…
600011630HMRC3 December 2024 – 2 December 2027 · 9004 90 10 00
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are black and are made from polycarbonate. The temples have red thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is available in either clear, indoor/outdoor or…
600011632HMRC3 December 2024 – 2 December 2027 · 9004 90 10 00
Safety spectacles used for industry use to protect eyes from flying objects. Frame and temples are grey. Frame is made from polycarbonate and temples made from nylon. The frame brow and temples have green thermoplastic rubber (TRP) inserts for comfort. The lens is one piece polycarbonate and is…
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
Other
2.9%
—
2025
unchanged
2.9%
—
2024
unchanged
2.9%
—
2023
unchanged
2.9%
—
2022
unchanged
2.9%
—
2021
unchanged
2.9%
—
2020
unchanged
2.9%
—
2019
Other
2.9%
—
In the EU Combined Nomenclature, 9004 90 90 is one of 2 lines under subheading 9004.90, spectacles, goggles and the like, corrective, protective: other.
The third-country duty is 2.9%, and quantities are declared in —.
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 other spectacles and goggles (HS 9004.90) worth €474m (down 0% on the year before), at an average of €31.51 per kg; China supplied 67%, followed by Taiwan.
For the same subheading, the UK duty is 2%, the Türkiye duty is 2.9%, the US duty is 2.5%, the Canada duty is 0%–5%, the Mexico duty is 10%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 5.3%, the Taiwan duty is 5%–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 5%–10%.
EU member states imported goods of subheading 9004.90 worth US$1.2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$12m.
Questions and answers
What is the EU import duty for CN code 9004 90 90?
The third-country duty in the EU Combined Nomenclature is 2.9%; 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 9004 90 90?
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 9004.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$384m), followed by Taiwan.
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EU Combined Nomenclature · CN code · 
China
Taiwan
United States
Thailand
United Kingdom
Vietnam
Switzerland
Hong Kong SAR China
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
GCC
Norway
North Macedonia
Nigeria