9608 10 10 to 9608 10 99 · Ballpoint pens
See the HS Explanatory Note to heading 9608, (1).
Articles falling in these subheadings may incorporate an electronic timepiece (usually, with a digital display).
EU Combined Nomenclature · CN code · HS 9608.10
9608 10 10
9608 10 10: Ballpoint pens: With liquid ink (rolling ball pens)
Ballpoint pens
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9608 Ballpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609:
- 9608 10 Ballpoint pens:
- 9608 10 10 With liquid ink (rolling ball pens)
What you pay
Importing into EU
Customs duty 3.7% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3 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 3
- 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 3
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- 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
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 1 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.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
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 · 1 November 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 3.7% |
| 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 9608.10
last 12 months€401.5m-5.8% · previous 12 months
Average import price€13.86 per kg
Preferential rate26%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €265.3m | 66.1% | -4.8% |
 Japan | €52.7m | 13.1% | -10.1% |
 Switzerland | €28.6m | 7.1% | -8.2% |
 Mexico | €11.5m | 2.9% | +2.5% |
 Tunisia | €10.4m | 2.6% | -18.8% |
 India | €8.2m | 2.1% | -9.8% |
 United Kingdom | €6.8m | 1.7% | -3.7% |
 United States | €3.3m | 0.8% | +9.7% |
Same subheading in other tariffs
9608.10 Ballpoint pens: ballpoint pens
UK 2% Third-country duty 3 tariff lines 
Türkiye 3.7% Third-country duty 4 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada 7% General (MFN) 1 tariff line Mexico 15% General (MFN) 2 tariff lines 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 17 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line Japan Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Taiwan 3.4% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 12% General (MFN) 3 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 9608.10
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.
- N364145 U.S. CBP
The tariff classification of a ballpoint pen from China
- N350094 U.S. CBP
The classification of a direct mail package with a multifunctional pen from China
- N347310 U.S. CBP
The tariff classification of a ceramic-handled cup, a ballpoint pen, and a miniature plastic ball from China
- N343070 U.S. CBP
The tariff classification of gel pens from China
- 600013902 HMRC
Neon pens. A set of 6 assorted neon coloured gel pens. The pens are used for handwriting or colouring by adults or children at school, home or whilst working. The pens consist of a hollow clear plastic shaft with a tube of coloured neon gel ink inside. The ink is dispersed onto paper whilst…
- 600013903 HMRC
Gel pens. A set of 6 assorted coloured gel pens. The pens are used for handwriting or colouring by adults or children at school, home or whilst working. The pens are a hollow clear plastic shaft with a tube of coloured gel ink. The ink is dispersed onto paper whilst writing by a copper rolling…
- 600013904 HMRC
Ballpoint pens. 10 pens in a pack. The body of the pen is made from moulded plastic casing with a colour removable top, denoting the colour of the ink within the pen. The pen has a roller ball at the tip to distribute the ink evenly whilst writing. Three colours in the pack. 3 blue, 3 red, 4 black…
24 rulings in total for this code
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.
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 | With liquid ink (rolling ball pens) | 3.7% | p/st |
| 2025 | unchanged | 3.7% | p/st |
| 2024 | unchanged | 3.7% | p/st |
| 2023 | unchanged | 3.7% | p/st |
| 2022 | unchanged | 3.7% | p/st |
| 2021 | unchanged | 3.7% | p/st |
| 2020 | unchanged | 3.7% | p/st |
| 2019 | With liquid ink (rolling ball pens) | 3.7% | p/st |
In the EU Combined Nomenclature, 9608 10 10 is one of 3 lines under subheading 9608.10, ballpoint pens: ballpoint pens.
The third-country duty is 3.7%, and quantities are declared in p/st.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 3.7%; 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 ballpoint pens (HS 9608.10) worth €401.5m (down 6% on the year before), at an average of €13.86 per kg; China supplied 66%, followed by Japan.
For the same subheading, the UK duty is 2%, the Türkiye duty is 3.7%, the Canada duty is 7%, the Mexico duty is 15%, 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 3.4%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 12% and the Nigeria duty is 20%.
EU member states imported goods of subheading 9608.10 worth US$1.1bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$10m.
Questions and answers
What is the EU import duty for CN code 9608 10 10?
The third-country duty in the EU Combined Nomenclature is 3.7%; 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 9608 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 9608.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$294m), followed by Japan.
Typical products
Everyday names, not part of the legal text.