EU Combined Nomenclature · CN code · HS 9005.90

9005 90 00

9005 90 00: Parts and accessories (including mountings)

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy:
  2. 9005 90 00 Parts and accessories (including mountings)

What you pay

Importing into EU

Customs duty 4.2% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 6
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 5

  • 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 suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • 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 7

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria
    Legal act
    Regulation 1210/03, Regulation 1332/13
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Libya
    Legal act
    Regulation 0044/16
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Russia
    In force
    until 31 July 2027
    Legal act
    Decision 0512/14
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Libya, Ukraine
    Legal act
    Regulation 0813/25, Regulation 0263/22
    Documents
    • Y182 Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44
    • 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 22

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

Export measuresDestinationLegal actValidity
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: Russia Russia Regulation 0833/14 26 June 2024
Export control on restricted goods and technologiesSanctions regime: Russia Russia Decision 0512/14 1 August 2014 – 31 July 2027
Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma Myanmar (Burma) Regulation 0401/13 3 May 2013
Export control on restricted goods and technologiesSanctions regime: Iran (human rights) Iran Regulation 0264/12 9 February 2016
Export control on restricted goods and technologiesSanctions regime: South Sudan South Sudan Regulation 0735/15 9 May 2015
Export control on restricted goods and technologiesSanctions regime: Sudan Sudan Regulation 0747/14 11 July 2014
Export control on restricted goods and technologiesSanctions regime: Venezuela Venezuela Regulation 2063/17 14 November 2017
Export control on restricted goods and technologiesSanctions regime: Syria Syria Regulation 0036/12 19 January 2012
Export control on restricted goods and technologiesSanctions regime: Zimbabwe Zimbabwe Regulation 0284/17 19 February 2017
Export control on restricted goods and technologiesSanctions regime: Libya Libya Regulation 0044/16 20 January 2016
Export control on restricted goods and technologiesSanctions regime: Belarus Belarus Regulation 0765/06 25 June 2021
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: Central African Republic Central African Republic Decision 0798/13 8 April 2020
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Haiti Haiti Regulation 2309/22 26 March 2025
Export controlSanctions regime: Libya Libya Regulation 0813/25 29 April 2025
Export controlSanctions regime: Iran (UAV and missiles) Iran Regulation 1529/23 31 January 2026
Export control on cultural goods All third countries Regulation 0116/09 19 December 2012

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.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 3% / 5% reduced rate
  • 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 9.5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4.2%
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 9005.90

last 12 months€35m-15.6% · previous 12 months
Average import price€86.61 per kg
Preferential rate13%
Jan 2024: €3.2mFeb 2024: €3mMar 2024: €2.2mApr 2024: €3mMay 2024: €3.1mJun 2024: €1.7mJul 2024: €3mAug 2024: €3.4mSept 2024: €3.4mOct 2024: €3.3mNov 2024: €3mDec 2024: €5.4mJan 2025: €3.6mFeb 2025: €3mMar 2025: €2.6mApr 2025: €3mMay 2025: €4.2mJun 2025: €3.5mJul 2025: €3.3mAug 2025: €3.1mSept 2025: €3.3mOct 2025: €4.2mNov 2025: €3mDec 2025: €3mJan 2026: €2.1mFeb 2026: €1.9mMar 2026: €2.2mApr 2026: €4.4mMay 2026: €2.4mJun 2026: €2.7mJul 2026: €2.7mAug 2026: €3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €17m 48.6% -2%
United States €6m 17.1% -36.2%
Switzerland €4.6m 13.1% +155.1%
Israel €1.3m 3.6% -46.9%
United Kingdom €1.2m 3.5% +6.5%
Japan €1.2m 3.3% -39.2%
Taiwan €897k 2.6% -18.7%
India €659k 1.9% +20%

Same subheading in other tariffs

9005.90 Parts and accessories (including mountings)

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.

  • N289950 U.S. CBP 27 September 2017 · 9005.90.80.01

    The tariff classification of binoculars accessory from an unspecified country

  • 600012810 HMRC 15 April 2025 – 14 April 2028 · 9005 90 00 00

    A Heavy duty Optics Adapter part which is exclusively designed to be attached to spotting scopes, cameras, and other devices with a 3/8"-16 or 1/4"-20 thread to different type of heads also compatible with tripods. The item is designed to attach to cameras and other optics with standard 3/8"-16 or…

  • 600012809 HMRC 10 April 2025 – 9 April 2028 · 9005 90 00 00

    The product is a light duty optics adapter It is made from hard-anodized 7075-T7351 aluminium Comprising a metal tube measuring about 20mm across with a 1/4"-20 UNC thread for attachment of equipment. It is designed to be mounted to a tripod and allows for various items of optical equipment such…

Legal notes

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.

9005 · Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio astronomy

This heading includes apparatus using image intensifiers for night vision.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Parts and accessories (including mountings) 4.2% —
2025 unchanged 4.2% —
2024 unchanged 4.2% —
2023 unchanged 4.2% —
2022 unchanged 4.2% —
2021 unchanged 4.2% —
2020 unchanged 4.2% —
2019 Parts and accessories (including mountings) 4.2% —

In the EU Combined Nomenclature, 9005 90 00 is one of 1 line under subheading 9005.90, parts and accessories (including mountings).

The third-country duty is 4.2%, and quantities are declared in —.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 4.2%; 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 goods of subheading 9005.90 worth €35m (down 16% on the year before), at an average of €86.61 per kg; China supplied 49%, followed by United States.

For the same subheading, the UK duty is 4%, the Türkiye duty is 4.2%, the Canada duty is 0%–6%, the Mexico duty is 0%–5%, the Brazil duty is 14.4%–20%, the Argentina duty is 12.6%–16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 7% and the Nigeria duty is 10%.

EU member states imported goods of subheading 9005.90 worth US$92m in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 9005 90 00?

The third-country duty in the EU Combined Nomenclature is 4.2%; 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 9005 90 00?

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 9005.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$9m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.