EU Combined Nomenclature · CN code · HS 9705.21
9705 21 00: Human specimens and parts thereof
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
- 9705 Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest:
- Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
- 9705 21 00 Human specimens and parts thereof
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 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 9
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import control
- Applies to goods from
- Russia
- Legal act
- Regulation 0833/14
- 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)
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- Regulation 1850/15
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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
- Import controlImport control on cultural goods
- Only for
- 9705 21 00 12 More than 200 years old
- Applies to goods from
- all countries
- Legal act
- Regulation 0880/19
- Documents
- Y185 Goods declared in one of the customs procedures referred to in Article 2(3)(b) of Regulation (EU) 2019/880 before 28.06.2025 and exempted from the presentation of an import licence or an importer statement
- Y235 Cultural goods removed from the territory of the country where they were created or discovered in full respect of the law, as per Article 3(1) of Regulation (EU) 2019/880
- L050 Importer statement for cultural goods, issued in accordance with Article 5 of Reg 2019/880
- Y138 Exemption from the presentation of the documents required for the importation of cultural goods, as per Article 3.4 (b) and (c) of Regulation (EU) 2019/880 (safekeeping and temporary admission)
- Y186 Exemption from the presentation of an import licence or an importer statement for cultural goods, as per Article 3.4 (a) of Regulation (EU) 2019/880 (returned goods)
- Import controlImport control on cultural goods
- Only for
- 9705 21 00 90 Other
- Applies to goods from
- all countries
- Legal act
- Regulation 0880/19
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 9705 21 00 12 | More than 200 years old |
| 9705 21 00 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 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: Russia | Russia | Regulation 0833/14 | 3 July 2024 |
| Export controlSanctions regime: Haiti | Haiti | Regulation 2309/22 | 26 March 2025 |
| Export controlSanctions regime: Central African Republic | Central African Republic | Regulation 0224/14 | 26 March 2025 |
| Export controlSanctions regime: Libya | Libya | Regulation 0813/25 | 29 April 2025 |
| Export controlSanctions regime: Russia | All third countries (except Australia, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, Russia, United States) | Regulation 0833/14 | 2 January 2025 |
| Export controlSanctions regime: Belarus | All third countries (except Australia, Belarus, Canada, Switzerland, United Kingdom, Iceland, Japan, South Korea, Liechtenstein, Norway, New Zealand, United States) | Regulation 0765/06 | 21 October 2024 |
| Restriction on export | All third countries | Regulation 0258/12 | 30 September 2013 |
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 26 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 5% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 7% reduced rate -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 8% reduced rate -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 9705.21
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €296k | 48.2% | +223.8% |
 United Kingdom | €165k | 27% | +250.5% |
 Norway | €36k | 5.8% | +9,084.6% |
 Switzerland | €30k | 4.9% | -41.3% |
 Andorra | €30k | 4.9% | — |
 Lebanon | €13k | 2.1% | +2,070.5% |
 Saudi Arabia | €8k | 1.3% | +3,205.7% |
 Greenland | €7k | 1.1% | — |
Same subheading in other tariffs
9705.21 Human specimens and parts thereof
UK Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia 7% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Legal notes
Additional note
1. Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:
(a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;
(b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;
(c) of a model or type which is no longer in production.
The requisite characteristics for inclusion in a collection — being relatively rare, not being normally used for its original purpose, being the subject of special transactions outside of the normal trade in similar utility articles, and being of greater value — are presumed to be fulfilled for motor vehicles and aircraft which comply with the above three criteria.
This heading also includes, as collectors' items:
motor vehicles and aircraft, irrespective of their date of manufacture, which can be proved to have been used in the course of an historic event,
motor racing vehicles and racing aircraft which can be proved to have been designed, built and used solely for competition and which have achieved significant sporting success at prestigious national or international events.
Parts and accessories for motor vehicles and aircraft are classified in this heading, provided that they are original parts or accessories, that they are at least thirty years old (for motor vehicles) or at least fifty years old (for aircraft), and that they are no longer in production.
Replicas and reproductions are excluded, unless they fulfil the above three criteria.
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 | Human specimens and parts thereof | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | Human specimens and parts thereof | Free | — |
| 2021 | not in this year’s nomenclature | — | — |
| 2020 | not in this year’s nomenclature | — | — |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 9705 00 00.
CN code 9705 21 00 is a line of the EU Combined Nomenclature under HS subheading 9705.21 (human specimens and parts thereof).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 9705.21 into the EU came to €613.2k between September 2025 and August 2026 (up 177% on the year before); United States supplied 48%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is 6%, the New Zealand duty is free, 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 7% and the Nigeria duty is 20%.
EU member states imported goods of subheading 9705.21 worth US$1m in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 3rd with US$126k.
Questions and answers
What is the EU import duty for CN code 9705 21 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 9705.21 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$704k), followed by the United States.