EU Combined Nomenclature · CN code · HS 9020.00
9020 00 10: Other breathing appliances and gas masks, excluding: gas masks
Breathing appliances and gas masks
Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9020 00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters:
- 9020 00 10 Gas masks
What you pay
Importing into EU
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 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
- End-use reliefNon preferential duty under end-use Free
- Only for
- 9020 00 10 10 For use in civil aircraft
- Applies to goods from
- all countries
- Legal act
- Regulation 1549/06
- 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
- 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, North Korea, Syria
- Legal act
- Regulation 1210/03, Regulation 1509/17, Regulation 1332/13
- Documents
- Y970 Goods other than those described in the MG footnotes linked to the measure (Annex II, Part VI of Reg. (EU) 2017/1509)
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- Regulation 1509/17
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- 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
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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.
| 9020 00 10 10 | For use in civil aircraft |
| 9020 00 10 90 | Other |
Export measures 14
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 authorizationSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 July 2019 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0509/12 | 17 June 2012 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| 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 controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
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 22% -
Spain 21% -
Sweden 25%
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 1.7% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, 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 moreAntigua & 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 moreAntarctica, 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 moreCongo - 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 moreBolivia, 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 9020.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €104.7m | 38.4% | +0.9% |
 United Kingdom | €99.8m | 36.7% | -14% |
 China | €17.5m | 6.4% | +2.1% |
 Switzerland | €9.6m | 3.5% | +21.5% |
 Taiwan | €7.7m | 2.8% | +55.3% |
 Australia | €6.8m | 2.5% | +8.2% |
 Türkiye | €6.4m | 2.4% | +69% |
 Morocco | €2.6m | 0.9% | +168.2% |
Same subheading in other tariffs
UK Free Third-country duty 5 tariff lines Türkiye 1.7% Third-country duty 2 tariff lines USA Free – 2.5% General (MFN) 3 tariff lines · average 1.7% 
Canada Free Third-country duty 1 tariff line 
Mexico Free – 10% Third-country duty 4 tariff lines · average 5% 
Brazil Free – 14.4% Third-country duty 2 tariff lines · average 7.2% 
Argentina Free – 16% Third-country duty 4 tariff lines · average 8% 
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 8 tariff lines 
GCC 5% Third-country duty 4 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria Free Third-country duty 1 tariff line EU lines: 9020.00
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.
- N324263 U.S. CBP
The tariff classification of a full body protective suit from the Czech Republic
- N317068 U.S. CBP
The tariff classification of the M3 Mask from Serbia
- N292676 U.S. CBP
The tariff classification of respirator masks imported from Hong Kong
- 600011147 HMRC
Closed circuit breathing apparatus. The breathing unit is worn on the users back and supplies up to four hours of air even in toxic atmospheres. The positive pressure breathing circuit protects the user from hazardous substances entering the sealed breathing unit and the CO2 absorber removes…
Legal notes
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.
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 | Gas masks | 1.7% | p/st |
| 2025 | unchanged | 1.7% | p/st |
| 2024 | unchanged | 1.7% | p/st |
| 2023 | unchanged | 1.7% | p/st |
| 2022 | unchanged | 1.7% | p/st |
| 2021 | Gas masks | 1.7% | p/st |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2021; before, these goods were classified under 9020 00 00.
CN code 9020 00 10 is a line of the EU Combined Nomenclature under HS subheading 9020.00 (other breathing appliances and gas masks).
The third-country duty is 1.7%, 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 1.7%.
Imports of breathing appliances and gas masks (HS 9020.00) into the EU came to €272.3m between September 2025 and August 2026 (down 2% on the year before); United States supplied 38%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 0%–2.5%, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 0%–14.4%, the Argentina duty is 0%–16%, 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 free and the Nigeria duty is free.
EU member states imported goods of subheading 9020.00 worth US$770m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$113m.
Questions and answers
What is the EU import duty for CN code 9020 00 10?
The third-country duty in the EU Combined Nomenclature is 1.7%; 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 9020 00 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 9020.00 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$115m), followed by the United Kingdom.
Typical products
Everyday names, not part of the legal text.