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 cat and dog fur
Applies to goods from
all countries
Legal act
Regulation 1523/07
Documents
Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
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
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
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 control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
Export control on cat and dog fur
All third countries
Regulation 1523/07
15 August 2009
TARIC data as of 24 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%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 24 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
5.6%
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.
(a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
(c) articles of Chapter 71;
(d) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303;
(e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
(f) lamps or light sources and parts thereof of Chapter 85;
(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
(k) articles of Chapter 91 (for example, clocks and clock cases);
(l) toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
(m) monopods, bipods, tripods and similar articles (heading 9620).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the headings mentioned above, even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) seats and beds.
3.
(A) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include ‘modular building units’ of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
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.
9401 · Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
This heading includes sets of a table and chairs, where the table is designed for other purposes than dining while sitting on the seats (chairs, stools, deck-chairs, armchairs, couches etc.). Generally, these tables are too small for dining and they are inferior to the seats e.g. in size. Consequently, the seats give the set its essential character within the meaning of GIR 3(b). (See also the CN Explanatory Notes to heading 9403).
Examples of sets falling under heading 9401:
For the purposes of this heading, any reference to bamboo applies only to vegetable materials of heading 1401. On the other hand, for the purposes of this heading, any reference to wood or wooden applies also to bamboo plates of heading 4412. (See also note 1(b) and note 6 to Chapter 44).
General notes to the chapter
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS
General
For the purposes of this Chapter the term ‘furniture’ implies that these products are generally designed to remain in private dwellings or gardens etc. See also the definition of the term ‘furniture’ in the HS Explanatory Note to Chapter 94, General, second paragraph, (A).
Consequently, inflatable articles (such as inflatable chairs, inflatable lounge chairs etc.) that are generally designed to be taken along to different places (for example, camping grounds, the beach, etc.) and to be used there temporarily are not furniture within the meaning of Chapter 94, but depending on their constituent material are camping goods of heading 6306 or articles of Chapters 39 or 40.
Due to their objective characteristics these inflatable articles are easy to transport, because they are lightweight, easy and quick to set-up and to pack away.
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
Of bamboo
5.6%
—
2025
unchanged
5.6%
—
2024
unchanged
5.6%
—
2023
unchanged
5.6%
—
2022
unchanged
5.6%
—
2021
unchanged
5.6%
—
2020
unchanged
5.6%
—
2019
Of bamboo
5.6%
—
Code history
Since 2017; before, these goods were classified under 9401 51 00.
In the EU Combined Nomenclature, 9401 52 00 is one of 1 line under subheading 9401.52, seats of cane, osier, bamboo or similar materials: of bamboo.
The third-country duty is 5.6%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 5.6%; 149 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 9401.52 worth €6.2m (down 18% on the year before), at an average of €3.09 per kg; China supplied 50%, followed by Vietnam.
For the same subheading, the UK duty is 4%, the Türkiye duty is 5.6%, the US duty is free, the Canada duty is 0%–9.5%, the Mexico duty is 35%, 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 free, the Taiwan duty is free, 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 20%.
EU member states imported goods of subheading 9401.52 worth US$21m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 9401 52 00?
The third-country duty in the EU Combined Nomenclature is 5.6%; 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 9401 52 00?
153 countries have a preferential rate on this line, 149 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 9401.52 as a whole, the largest supplier from outside the EU in 2024 was China (US$5m), followed by Vietnam.
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EU Combined Nomenclature · CN code · 
China
Vietnam
Indonesia
India
Japan
Türkiye
United Kingdom
Egypt
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria