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Date: 2025-04-15 Category: Not Applicable State: Union Government Country: Europe

Council Decision (EU) 2025/537 of 27 January 2025 on the accession of Niue to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part

Issued by Council of the European Union · Not Applicable

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Okay, I'm ready to analyze the provided policy text and generate the report. **Report on Council Decision (EU) 2025/537 regarding Niue's Accession to the Interim Partnership Agreement** **1. Executive Summary:** This report analyzes Council Decision (EU) 2025/537, which approves the accession of Niue to the Interim Partnership Agreement (IPA) between the European Community and Pacific States. The core purpose of the decision is to integrate Niue into the existing trade and economic framework established by the IPA. Key findings include the approval of Niue's accession, the establishment of a market access offer for EU exports to Niue involving tariff liberalization over varying timeframes, and provisions for the provisional application of the agreement. The decision does not create directly invocable rights in Union or Member State courts. **2. Introduction:** The purpose of this report is to provide an informative overview of Council Decision (EU) 2025/537 based solely on the text provided. This report aims to give a comprehensive analysis of Niue's addition to the Interim Partnership Agreement, a pivotal trade agreement. **3. Policy Overview:** * This document reflects an amendment to an existing agreement, the Interim Partnership Agreement (IPA) between the European Community and the Pacific States (OJ L 272, 16.10.2009, p. 2). * **Core Objective(s):** The core objective, inferred from the text, is to expand the IPA by incorporating Niue, thereby fostering trade and economic cooperation between the European Union and Niue. The document also establishes and details the agreed-upon market access conditions for EU exports into Niue as part of this integration. **4. Background and Rationale:** The policy text represents an amendment to the Interim Partnership Agreement. The apparent reason for this specific amendment is to formally integrate Niue into the existing IPA framework. This inclusion likely stems from Niue's expressed interest (submission of an accession request on 26 May 2023) and the EU's positive assessment of Niue's market access offer, suggesting mutual benefits are anticipated from this broadened partnership. **5. Key Provisions / Changes:** This document is primarily focused on *the changes introduced by the accession of Niue*. * **Specific Part of the Original Policy Changed:** Article 80 of the Interim Partnership Agreement establishes the accession of other Pacific Island States. This Decision enables Niue to adhere to the IPA, allowing it to participate in the economic framework with the EU. * **New Rule/Provision:** The core new provision is the approval of Niue's accession to the IPA (Article 1.1), contingent upon Niue depositing its act of accession. Furthermore, a market access offer from Niue is specified, outlining customs duties applicable on imports into Niue from the EU (Article 1.3, Annex). This offer includes varying liberalization categories for different product types, with tariff reductions phased in over 5, 10, 15, or 20 years (Categories A, B, C, D, respectively) or complete exclusion (Category E). * **Difference/Effect of the Change:** The key effect of this change is the formal inclusion of Niue in the IPA's trade regime. This creates a new set of rules for trade between the EU and Niue, governed by Niue's market access offer, and presumably grants Niue access to benefits and obligations outlined within the existing IPA. **6. Target Audience and Stakeholders:** The primary target audience includes: * **Businesses operating in Niue:** They will be affected by the new tariff regime and potential trade opportunities. * **European Union exporters:** They can now access the Niue market under the conditions specified in Niue's market access offer. * **The governments of the EU member states and Niue:** They are responsible for implementing and overseeing the agreement. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The European Commission is responsible for notifying other contracting parties and Niue of the approval (Article 1.2) and for the notification required for the provisional application of the agreement (Article 2.1). The Council of the European Union adopted the decision (indicated by "For the Council, The President K. KALLAS"). Niue's competent authorities also play a role, as they submitted the data for the market access offer. * **Timelines or procedures:** The agreement will be provisionally applied 10 days after the Union and Niue notify each other in writing of the completion of necessary procedures (Article 2.2). The tariff liberalization schedule outlines the gradual reduction of tariffs over periods of 5, 10, 15 and 20 years, depending on the category (see Annex). * **Implementation of the Changes:** The Commission is responsible for giving the notification referred to in Article 76(3) of the Interim Partnership Agreement, enabling provisional application (Article 2). **8. Expected Outcomes / Impact of Changes:** *The likely intended outcome of Niue's accession and the changes to the IPA are:* * Increased trade between the EU and Niue, driven by the gradual tariff liberalization. * Economic growth in Niue due to increased access to the EU market and potential investment. * Strengthened economic and political ties between the EU and the Pacific region. * Specifically related to the tariff liberalization, certain EU export sectors (as indicated in the annex) will become more competitive in the Niuean market as tariffs are reduced or eliminated. Goods in category A, accounting for 42.32% of EU exports from 2019-2021, will have tariffs removed within 5 years, thus creating a greater impact for the sector. **9. Conclusion:** Council Decision (EU) 2025/537 is a significant step towards integrating Niue into the existing trade framework between the European Union and Pacific States. The accession and accompanying market access offer represent a commitment to fostering economic partnership and trade liberalization. While the decision itself does not create directly enforceable rights, its impact on trade flows and economic opportunities is expected to be substantial for affected stakeholders. The staged tariff reductions will allow both the EU and Niuean industries to adapt to the new trade environment.

Key Entities Referenced

Official Journal EN of the European Union L series 2025537: Official Journal of the European Union issuing the decision. COUNCIL DECISION EU 2025537 of 27 January 2025: Council Decision on the accession of Niue to the Interim Partnership Agreement. European Community: One of the parties in the Interim Partnership Agreement. Pacific States: One of the parties in the Interim Partnership Agreement. Treaty on the Functioning of the European Union: The treaty that provides the legal basis for the Council Decision. Article 2074: Article of the Treaty on the Functioning of the European Union, regarding common commercial policy. Article 2186: Article of the Treaty on the Functioning of the European Union, regarding international agreements. European Commission: The body that proposed the Council Decision and conducted negotiations. European Parliament: The body that gave consent to the Council Decision. 12 June 2002: Date when the Council authorised the Commission to open negotiations for Economic Partnership Agreements. African, Caribbean and Pacific Group of States: Group of states involved in Economic Partnership Agreements. Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part: Agreement establishing a framework for an Economic Partnership Agreement. London: Location where the Interim Partnership Agreement was signed. 30 July 2009: Date when the Interim Partnership Agreement was signed. Independent State of Papua New Guinea: One of the countries that provisionally applied the Interim Partnership Agreement. Republic of Fiji: One of the countries that provisionally applied the Interim Partnership Agreement. 20 December 2009: Date when the Independent State of Papua New Guinea started provisionally applying the Interim Partnership Agreement. 28 July 2014: Date when the Republic of Fiji started provisionally applying the Interim Partnership Agreement. Treaty of Lisbon: Treaty that led to the European Union replacing the European Community. 1 December 2009: Date of entry into force of the Treaty of Lisbon. European Union: Replaced and succeeded the European Community. Article 80 of the Interim Partnership Agreement: Article laying down provisions regarding the accession of other Pacific Islands States. Independent State of Samoa: One of the countries that acceded to the Interim Partnership Agreement. Solomon Islands: One of the countries that acceded to the Interim Partnership Agreement. 31 December 2018: Date when the Independent State of Samoa started provisionally applying the Interim Partnership Agreement. 17 May 2020: Date when the Solomon Islands started provisionally applying the Interim Partnership Agreement. 26 May 2023: Date when Niue submitted an accession request to the Union. Niue: Pacific Island State acceding to the Interim Partnership Agreement. 12 June 2023: Date when the Commission concluded negotiations with Niue. Article 763 of the Interim Partnership Agreement: Article regarding the provisional application of the Interim Partnership Agreement between the Union and Niue. Article 802: Article of the Interim Partnership Agreement relating to Niue's deposit of the act of accession. 18 December 2024: Date of consent of the European Parliament. Brussels: Location where the Council Decision was done. 27 January 2025: Date when the Council Decision was done. K. KALLAS: The President of the Council. 5 yrs: Liberalisation Category A: 5 years 10 yrs: Liberalisation Category B: 10 years 15 yrs: Liberalisation Category C: 15 years 20 yrs: Liberalisation Category D: 20 years
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Official Journal EN of the European Union L series 2025/537 15.4.2025 COUNCIL DECISION (EU) 2025/537 of 27 January 2025 on the accession of Niue to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(4), first subparagraph, in conjunction with Article 218(6), second subparagraph, point (a)(v), thereof, Having regard to the proposal from the European Commission, Having regard to the consent of the European Parliament(1), Whereas: (1) On 12 June 2002, the Council authorised the Commission to open negotiations for Economic Partnership Agreements with the African, Caribbean and Pacific Group of States. (2) The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part(2) (the ‘Interim Partnership Agreement’), which establishes a framework for an Economic Partnership Agreement, was signed in London on 30 July 2009. The Interim Partnership Agreement has been provisionally applied by the Independent State of Papua New Guinea and the Republic of Fiji since 20 December 2009 and 28 July 2014, respectively. (3) As a consequence of the entry into force of the Treaty of Lisbon on 1 December 2009, the European Union has replaced and succeeded the European Community and from that date exercises all rights and assumes all obligations of the European Community. (4) Article 80 of the Interim Partnership Agreement lays down the provisions regarding the accession of other Pacific Islands States. Accordingly, the Independent State of Samoa and Solomon Islands have acceded to the Interim Partnership Agreement and have been provisionally applying it since 31 December 2018 and 17 May 2020, respectively. (5) On 26 May 2023, Niue submitted an accession request together with a market access offer to the Union. (6) The Commission has assessed Niue’s offer and found it acceptable. Accordingly, the Commission concluded negotiations with Niue on 12 June 2023. (7) In accordance with Article 76(3) of the Interim Partnership Agreement, the Union and Niue are to provisionally apply the Interim Partnership Agreement 10 days after notifying each other in writing of the completion of the procedures necessary for that purpose. (8) The accession of Niue to the Interim Partnership Agreement should be approved on behalf of the Union, subject to Niue’s deposit of the act of accession pursuant to Article 80(2) thereof, HAS ADOPTED THIS DECISION: Article 1 1. The accession of Niue to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (the ‘Interim Partnership Agreement’), is hereby approved on behalf of the Union, subject to Niue’s deposit of the act of accession pursuant to Article 80(2) thereof. (1) Consent of 18 December 2024 (not yet published in the Official Journal). (2) OJ L 272, 16.10.2009, p. 2. ELI: http://data.europa.eu/eli/dec/2025/537/oj 1/390EN OJ L, 15.4.2025 2. The Commission shall, on behalf of the Union, notify the other Contracting Parties to the Interim Partnership Agreement and Niue of the approval, by the Union, of the accession of Niue to the Interim Partnership Agreement. 3. The text of the market access offer of Niue is attached to this Decision. Article 2 1. For the purposes of provisionally applying the Interim Partnership Agreement between the Union and Niue, the Commission shall, on behalf of the Union, give the notification referred to in Article 76(3) of the Interim Partnership Agreement. 2. The Union and Niue shall provisionally apply the Interim Partnership Agreement 10 days after they have notified each other in writing of the completion of the procedures necessary for that purpose in accordance with paragraph 1. Article 3 The approval of the accession of Niue to the Interim Partnership Agreement shall not be construed as conferring rights or imposing obligations which can be directly invoked before Union or Member State courts or tribunals. Article 4 This Decision shall enter into force on the date of its adoption. Done at Brussels, 27 January 2025. For the Council The President K. KALLAS 2/390 ELI: http://data.europa.eu/eli/dec/2025/537/ojANNEX CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO NIUE Summary of the Market Access Trade in Goods offer EU Export to Niue, Average Liberalisation Category Total Tariff Lines Share of Tariff Lines Share of EU Export (2019-2021) 2019-2021 (1000 euros) Cat A (5 yrs) 1526 28,4 % 42,32 56,4 % Cat B (10 yrs) 1553 28,9 % 10,54 14,1 % Cat C (15 yrs) 840 15,6 % 7,94 10,6 % Cat D (20 yrs) 315 5,9 % 0,0 0,0 % Cat E (excl) 1135 21,1 % 14,23 19,0 % Grand Total 5369 100,0 % 75,03 100,0 % Source of data: Submitted by the Niue competent authorities in the context of the accession request of 26 May 2023 ELI: http://data.europa.eu/eli/dec/2025/537/oj 3/390 OJ L, 15.4.2025 ENLiberalisation schedule (Niue) Liberalisation category Years 1 to 5 6th year 7th year 8th year 9th year 10th year 11th year 12th year 13th year Cat A (5 yrs) Unbound Free Free Free Free Free Free Free Free Cat B (10 yrs) Unbound Unbound Unbound Unbound Unbound Unbound Free Free Free Cat C (15 yrs) Unbound Unbound Unbound Unbound Unbound Unbound Unbound Unbound Unbound Cat D (20 yrs) Unbound Unbound Unbound Unbound Unbound Unbound Unbound Unbound Unbound Cat E (Exclusion) Excl Excl Excl Excl Excl Excl Excl Excl Excl Liberalisation category 14th year 15th year 16th year 17th year 18th year 19th year 20th year 21st year Cat A (5 yrs) Free Free Free Free Free Free Free Free Cat B (10 yrs) Free Free Free Free Free Free Free Free Cat C (15 yrs) Unbound Unbound Free Free Free Free Free Free Cat D (20 yrs) Unbound Unbound Unbound Unbound Unbound Unbound Unbound free Cat E (Excl) Excl Excl Excl Excl Excl Excl Excl Excl 4/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO NIUE HS2017 Indicative Description at Subheading Level Base Rate Basket 010121 Pure-bred breeding horses free Cat D (20 yrs) 010129 Live horses (excl. pure-bred for breeding) free Cat D (20 yrs) 010130 Live asses free Cat D (20 yrs) 010190 Live mules and hinnies free Cat D (20 yrs) 010221 Pure-bred cattle for breeding free Cat D (20 yrs) 010229 Live cattle (excl. pure-bred for breeding) free Cat D (20 yrs) 010231 Pure-bred buffalo for breeding free Cat D (20 yrs) 010239 Live buffalo (excl. pure-bred for breeding) free Cat D (20 yrs) 010290 Live bovine animals (excl. cattle and buffalo) free Cat D (20 yrs) 010310 Pure-bred breeding swine free Cat D (20 yrs) 010391 Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding) free Cat D (20 yrs) 010392 Live pure-bred swine, weighing >= 50 kg (excl. pure-bred for breeding) free Cat D (20 yrs) 010410 Live sheep free Cat D (20 yrs) 010420 Live goats free Cat D (20 yrs) 010511 Live fowls of the species Gallus domesticus, weighing <= 185 g (excl. turkeys and guinea fowls) free Cat D (20 yrs) 010512 Live domestic turkeys, weighing <= 185 g free Cat D (20 yrs) 010513 Live domestic ducks, weighing <= 185 g free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 5/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 010514 Live domestic geese, weighing <= 185 g free Cat D (20 yrs) 010515 Live domestic guinea fowls, weighing <= 185 g free Cat D (20 yrs) 010594 Live fowls of the species Gallus domesticus, weighing > 185 free Cat D (20 yrs) 010599 Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 g free Cat D (20 yrs) 010611 Live primates free Cat D (20 yrs) 010612 Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions free Cat D (20 yrs) and walruses (mammals of the suborder Pinnipedia) 010613 Live camels and other camelids [Camelidae] free Cat D (20 yrs) 010614 Live rabbits and hares free Cat D (20 yrs) 010619 Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other free Cat D (20 yrs) camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats) 010620 Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards" free Cat D (20 yrs) 010631 Live birds of prey free Cat D (20 yrs) 010632 Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos" free Cat D (20 yrs) 010633 Live ostriches, and emus [Dromaius novaehollandiae] free Cat D (20 yrs) 010639 Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus) free Cat D (20 yrs) 010641 Live bees free Cat D (20 yrs) 010649 Live insects (excl. bees) free Cat D (20 yrs) 6/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 010690 Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of free Cat D (20 yrs) micro-organisms, etc.) 020110 Carcases or half-carcases of bovine animals, fresh or chilled free Cat E (excl) 020120 Fresh or chilled bovine cuts, with bone in (excl. carcases and 1/2 carcases) free Cat E (excl) 020130 Fresh or chilled bovine meat, boneless free Cat E (excl) 020210 Frozen bovine carcases and half-carcases free Cat E (excl) 020220 Frozen bovine cuts, with bone in (excl. carcases and half-carcases) free Cat E (excl) 020230 Frozen, boneless meat of bovine animals free Cat E (excl) 020311 Fresh or chilled carcases and half-carcases of swine free Cat E (excl) 020312 Fresh or chilled hams, shoulders and cuts thereof of swine, with bone in free Cat E (excl) 020319 Fresh or chilled meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) free Cat E (excl) 020321 Frozen carcases and half-carcases of swine free Cat E (excl) 020322 Frozen hams, shoulders and cuts thereof of swine, with bone in free Cat E (excl) 020329 Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) free Cat E (excl) 020410 Fresh or chilled lamb carcases and half-carcases free Cat E (excl) 020421 Fresh or chilled sheep carcases and half-carcases (excl. lambs) free Cat E (excl) 020422 Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases) free Cat E (excl) 020423 Fresh or chilled boneless cuts of sheep free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 7/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 020430 Frozen lamb carcases and half-carcases free Cat E (excl) 020441 Frozen sheep carcases and half-carcases (excl. lambs) free Cat E (excl) 020442 Frozen cuts of sheep, with bone in (excl. carcases and half-carcases) free Cat E (excl) 020443 Frozen boneless cuts of sheep free Cat E (excl) 020450 Fresh, chilled or frozen meat of goats free Cat E (excl) 020500 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen free Cat D (20 yrs) 020610 Fresh or chilled edible offal of bovine animals free Cat D (20 yrs) 020621 Frozen edible bovine tongues free Cat D (20 yrs) 020622 Frozen edible bovine livers free Cat D (20 yrs) 020629 Frozen edible bovine offal (excl. tongues and livers) free Cat D (20 yrs) 020630 Fresh or chilled edible offal of swine free Cat D (20 yrs) 020641 Frozen edible livers of swine free Cat D (20 yrs) 020649 Edible offal of swine, frozen (excl. livers) free Cat D (20 yrs) 020680 Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies free Cat D (20 yrs) 020690 Frozen edible offal of sheep, goats, horses, asses, mules and hinnies free Cat D (20 yrs) 020711 Fresh or chilled fowls of the species Gallus domesticus, not cut in pieces free Cat D (20 yrs) 020712 Frozen fowls of the species Gallus domesticus, not cut in pieces free Cat D (20 yrs) 020713 Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus free Cat D (20 yrs) 8/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 020714 Frozen cuts and edible offal of fowls of the species Gallus domesticus free Cat D (20 yrs) 020724 Fresh or chilled turkeys of the species domesticus, not cut in pieces free Cat E (excl) 020725 Frozen turkeys of the species domesticus, not cut into pieces free Cat E (excl) 020726 Fresh or chilled cuts and edible offal of turkeys of the species domesticus free Cat D (20 yrs) 020727 Frozen cuts and edible offal of turkeys of the species domesticus free Cat D (20 yrs) 020741 Fresh or chilled domestic ducks, not cut in pieces free Cat D (20 yrs) 020742 Frozen domestic ducks, not cut in pieces free Cat D (20 yrs) 020743 Fatty livers of domestic ducks, fresh or chilled free Cat E (excl) 020744 Fresh or chilled cuts and edible offal of domestic ducks (excl. fatty livers) free Cat E (excl) 020745 Frozen cuts and edible offal of domestic ducks free Cat E (excl) 020751 Fresh or chilled domestic geese, not cut in pieces free Cat D (20 yrs) 020752 Frozen domestic geese, not cut in pieces free Cat D (20 yrs) 020753 Fatty livers of domestic geese, fresh or chilled free Cat E (excl) 020754 Fresh or chilled cuts and edible offal of domestic geese (excl. fatty livers) free Cat E (excl) 020755 Frozen cuts and edible offal of domestic geese free Cat E (excl) 020760 Meat and edible offal of domestic guinea fowls, fresh, chilled or frozen free Cat E (excl) 020810 Fresh, chilled or frozen meat and edible offal of rabbits or hares free Cat D (20 yrs) 020830 Fresh, chilled or frozen meat and edible offal of primates free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 9/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 020840 Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs free Cat D (20 yrs) (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 020850 Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles" free Cat D (20 yrs) 020860 Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae] free Cat D (20 yrs) 020890 Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, free Cat D (20 yrs) asses, mules, hinnies, poultry "fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles) 020910 Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked free Cat D (20 yrs) 020990 Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked free Cat D (20 yrs) 021011 Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone in free Cat E (excl) 021012 Bellies "streaky" and cuts thereof of swine, salted, in brine, dried or smoked free Cat E (excl) 021019 Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof) free Cat E (excl) 021020 Meat of bovine animals, salted, in brine, dried or smoked free Cat E (excl) 021091 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primates free Cat E (excl) 021092 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises free Cat E (excl) (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) and seals, sea lions and walruses (mammals of the suborder Pinnipedia) 021093 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles "e.g. snakes, turtles, free Cat E (excl) alligators" 10/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 021099 Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal (excl. meat of bovine animals and free Cat E (excl) swine and meat and edible offal of primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles) 030111 Live ornamental freshwater fish free Cat E (excl) 030119 Live ornamental fish (excl. freshwater) free Cat E (excl) 030191 Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus free Cat E (excl) apache and Oncorhynchus chrysogaster" 030192 Live eels "Anguilla spp." free Cat E (excl) 030193 Live carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, free Cat E (excl) Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp." 030194 Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) free Cat E (excl) 030195 Live southern bluefin tunas "Thunnus maccoyii" free Cat E (excl) 030199 Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus free Cat E (excl) gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and southern bluefin tuna [Thunnus maccoyii]) 030211 Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, free Cat E (excl) Oncorhynchus apache and Oncorhynchus chrysogaster" 030213 Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, free Cat E (excl) Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" 030214 Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 11/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030219 Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, free Cat E (excl) Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") 030221 Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut free Cat E (excl) "Hippoglossus stenolepis" 030222 Fresh or chilled plaice "Pleuronectes platessa" free Cat E (excl) 030223 Fresh or chilled sole "Solea spp." free Cat E (excl) 030224 Fresh or chilled turbot "Psetta maxima" free Cat E (excl) 030229 Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excl. halibut "Reinhardtius free Cat E (excl) hippoglossoides, Hippoglossus and Hippoglossus stenolepis", plaice "Pleuronectes platessa", sole "Solea spp." and turbot "Psetta maxima") 030231 Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" free Cat E (excl) 030232 Fresh or chilled yellowfin tunas "Thunnus albacares" free Cat E (excl) 030233 Fresh or chilled skipjack or stripe-bellied bonito free Cat E (excl) 030234 Fresh or chilled bigeye tunas "Thunnus obesus" free Cat E (excl) 030235 Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) free Cat E (excl) 030236 Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" free Cat E (excl) 030239 Fresh or chilled tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus free Cat E (excl) orientalis and Thunnus maccoyii) 030241 Fresh or chilled herring "Clupea harengus, clupea pallasii" free Cat E (excl) 12/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030242 Fresh or chilled anchovies "Engraulis spp." free Cat E (excl) 030243 Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus" free Cat E (excl) 030244 Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" free Cat E (excl) 030245 Fresh or chilled jack and horse mackerel "Trachurus spp." free Cat E (excl) 030246 Fresh or chilled cobia "Rachycentron canadum" free Cat E (excl) 030247 Fresh or chilled swordfish "Xiphias gladius" free Cat E (excl) 030249 Fresh or chilled Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus free Cat E (excl) spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae" 030251 Fresh or chilled cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" free Cat E (excl) 030252 Fresh or chilled haddock "Melanogrammus aeglefinus" free Cat E (excl) 030253 Fresh or chilled coalfish "Pollachius virens" free Cat E (excl) 030254 Fresh or chilled hake "Merluccius spp., Urophycis spp." free Cat E (excl) 030255 Fresh or chilled Alaska pollack "Theragra chalcogramma" free Cat E (excl) 030256 Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis" free Cat E (excl) 030259 Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and free Cat E (excl) Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings) 030271 Fresh or chilled tilapia "Oreochromis spp." free Cat E (excl) 030272 Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 13/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030273 Fresh or chilled carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., free Cat E (excl) Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp." 030274 Fresh or chilled eels "Anguilla spp." free Cat E (excl) 030279 Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp." free Cat E (excl) 030281 Fresh or chilled dogfish and other sharks free Cat E (excl) 030282 Fresh or chilled, rays and skates "Rajidae" free Cat E (excl) 030283 Fresh or chilled toothfish "Dissostichus spp." free Cat E (excl) 030284 Fresh or chilled sea bass "Dicentrarchus spp." free Cat E (excl) 030285 Fresh or chilled sea bream "Sparidae" free Cat E (excl) 030289 Fresh or chilled fish, n.e.s. free Cat E (excl) 030291 Fresh or chilled fish livers, roes and milt free Cat E (excl) 030292 Fresh or chilled shark fins free Cat E (excl) 030299 Fresh or chilled fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins) free Cat E (excl) 030311 Frozen sockeye salmon [red salmon] "Oncorhynchus nerka" free Cat E (excl) 030312 Frozen Pacific salmon (excl. sockeye salmon "red salmon") free Cat E (excl) 030313 Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" free Cat E (excl) 030314 Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus free Cat E (excl) apache and Oncorhynchus chrysogaster" 030319 Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon) free Cat E (excl) 14/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030323 Frozen tilapia "Oreochromis spp." free Cat E (excl) 030324 Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." free Cat E (excl) 030325 Frozen carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, free Cat E (excl) Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp." 030326 Frozen eels "Anguilla spp." free Cat E (excl) 030329 Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.) free Cat E (excl) 030331 Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut free Cat E (excl) "Hippoglossus stenolepis" 030332 Frozen plaice "Pleuronectes platessa" free Cat E (excl) 030333 Frozen sole "Solea spp." free Cat E (excl) 030334 Frozen turbot "Psetta maxima" free Cat E (excl) 030339 Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice, sole and turbot) free Cat E (excl) 030341 Frozen albacore or longfinned tunas "Thunnus alalunga" free Cat E (excl) 030342 Frozen yellowfin tunas "Thunnus albacares" free Cat E (excl) 030343 Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis" free Cat E (excl) 030344 Frozen bigeye tunas "Thunnus obesus" free Cat E (excl) 030345 Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) free Cat E (excl) 030346 Frozen Southern bluefin tunas "Thunnus maccoyii" free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 15/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030349 Frozen tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis free Cat E (excl) and Thunnus maccoyii) 030351 Frozen herrings "Clupea harengus, Clupea pallasii" free Cat E (excl) 030353 Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus" free Cat E (excl) 030354 Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" free Cat E (excl) 030355 Frozen jack and horse mackerel "Trachurus spp." free Cat E (excl) 030356 Frozen cobia "Rachycentron canadum" free Cat E (excl) 030357 Frozen swordfish "Xiphias gladius" free Cat E (excl) 030359 Frozen anchovies "Engraulis spp.", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver free Cat E (excl) pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae" 030363 Frozen cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" free Cat E (excl) 030364 Frozen haddock "Melanogrammus aeglefinus" free Cat E (excl) 030365 Frozen coalfish "Pollachius virens" free Cat E (excl) 030366 Frozen hake "Merluccius spp., Urophycis spp." free Cat E (excl) 030367 Frozen Alaska pollack "Theragra chalcogramma" free Cat E (excl) 030368 Frozen blue whiting "Micromesistius poutassou, Micromesistius australis" free Cat E (excl) 030369 Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and free Cat E (excl) Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whiting) 030381 Frozen dogfish and other sharks free Cat E (excl) 16/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030382 Frozen rays and skates "Rajidae" free Cat E (excl) 030383 Frozen toothfish "Dissostichus spp." free Cat E (excl) 030384 Frozen sea bass "Dicentrarchus spp." free Cat E (excl) 030389 Frozen fish, n.e.s. free Cat E (excl) 030391 Frozen fish livers, roes and milt free Cat E (excl) 030392 Frozen shark fins free Cat E (excl) 030399 Frozen fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins) free Cat E (excl) 030431 Fresh or chilled fillets of tilapia "Oreochromis spp." free Cat E (excl) 030432 Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." free Cat E (excl) 030433 Fresh or chilled fillets of Nile perch "Lates niloticus" free Cat E (excl) 030439 Fresh or chilled fillets of carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., free Cat E (excl) Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp." and snakeheads "Channa spp." 030441 Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, free Cat E (excl) Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 030442 Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, free Cat E (excl) Oncorhynchus apache and Oncorhynchus chrysogaster" 030443 Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" free Cat E (excl) 030444 Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and free Cat E (excl) Muraenolepididae ELI: http://data.europa.eu/eli/dec/2025/537/oj 17/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030445 Fresh or chilled fillets of swordfish "Xiphias gladius" free Cat E (excl) 030446 Fresh or chilled fillets of toothfish "Dissostichus spp." free Cat E (excl) 030447 Fresh or chilled fillets of dogfish and other sharks free Cat E (excl) 030448 Fresh or chilled fillets of rays and skates "Rajidae" free Cat E (excl) 030449 Fresh or chilled fillets of fish, n.e.s. free Cat E (excl) 030451 Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", free Cat E (excl) carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets) 030452 Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets) free Cat E (excl) 030453 Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, free Cat E (excl) Merlucciidae, Moridae and Muraenolepididae (excl. fillets) 030454 Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets) free Cat E (excl) 030455 Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets) free Cat E (excl) 030456 Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excl. fillets) free Cat E (excl) 030457 Fresh or chilled meat, whether or not minced, of rays and skates "Rajidae" (excl. fillets) free Cat E (excl) 030459 Fresh or chilled fish meat, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, free Cat E (excl) toothfish, rays, skates, dogfish and other sharks, and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) 030461 Frozen fillets of tilapia "Oreochromis spp." free Cat E (excl) 030462 Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." free Cat E (excl) 18/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030463 Frozen fillets of Nile perch "Lates niloticus" free Cat E (excl) 030469 Frozen fillets of carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., free Cat E (excl) Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp." and snakeheads "Channa spp." 030471 Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" free Cat E (excl) 030472 Frozen fillets of haddock "Melanogrammus aeglefinus" free Cat E (excl) 030473 Frozen fillets of coalfish "Pollachius virens" free Cat E (excl) 030474 Frozen fillets of hake "Merluccius spp., Urophycis spp." free Cat E (excl) 030475 Frozen fillets of Alaska pollack "Theragra chalcogramma" free Cat E (excl) 030479 Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and free Cat E (excl) Muraenolepididae (excl. cod, haddock, coalfish, hake and Alaska pollack) 030481 Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, free Cat E (excl) Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" 030482 Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, free Cat E (excl) Oncorhynchus apache and Oncorhynchus chrysogaster" 030483 Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" free Cat E (excl) 030484 Frozen fillets of swordfish "Xiphias gladius" free Cat E (excl) 030485 Frozen fillets of toothfish "Dissostichus spp." free Cat E (excl) 030486 Frozen fillets of herring "Clupea harengus, Clupea pallasii" free Cat E (excl) 030487 Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis" free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 19/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030488 Frozen fillets of dogfish, other sharks, rays and skates "Rajidae" free Cat E (excl) 030489 Frozen fish fillets, n.e.s. free Cat E (excl) 030491 Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets) free Cat E (excl) 030492 Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets) free Cat E (excl) 030493 Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp free Cat E (excl) "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets) 030494 Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excl. fillets) free Cat E (excl) 030495 Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, free Cat E (excl) Merlucciidae, Moridae and Muraenolepididae (excl. fillets and Alaska pollack "Theragra chalcogramma") 030496 Frozen meat, whether or not minced, of dogfish and other sharks free Cat E (excl) 030497 Frozen meat, whether or not minced, of rays and skates "Rajidae" free Cat E (excl) 030499 Frozen fish meat n.e.s. (excl. fillets) free Cat E (excl) 030510 Flours, meals and pellets of fish, fit for human consumption free Cat E (excl) 030520 Fish livers, roes and milt, dried, smoked, salted or in brine free Cat E (excl) 030531 Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus free Cat E (excl) spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." 030532 Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, free Cat E (excl) Merlucciidae, Moridae and Muraenolepididae 20/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030539 Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families free Cat E (excl) Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae) 030541 Smoked Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus free Cat E (excl) kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", incl. fillets (excl. offal) 030542 Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal) free Cat E (excl) 030543 Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus free Cat E (excl) apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal) 030544 Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., free Cat E (excl) Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", incl. fillets (excl. offal) 030549 Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and free Cat E (excl) snakeheads) 030551 Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excl. fillets and offal) free Cat E (excl) 030552 Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., free Cat E (excl) Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", even salted but not smoked (excl. fillets and offal) 030553 Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and free Cat E (excl) Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus") ELI: http://data.europa.eu/eli/dec/2025/537/oj 21/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030554 Dried herrings "Clupea harengus, Clupea pallasii", anchovies "Engraulis spp.", sardines "Sardina pilchardus, Sardinops spp.", sardinella free Cat E (excl) "Sardinella spp.", brisling or sprats "Sprattus sprattus", mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jack and horse mackerel "Trachurus spp.", jacks, crevalles "Caranx spp.", cobia "Rachycentron canadum", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", swordfish "Xiphias gladius", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae", even salted but not smoked (excl. fillets and offal) 030559 Fish, dried, even salted but not smoked, n.e.s. (excl. fillets and offal) free Cat E (excl) 030561 Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal) free Cat E (excl) 030562 Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets and offal) free Cat E (excl) 030563 Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal) free Cat E (excl) 030564 Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., free Cat E (excl) Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", salted or in brine only (excl. fillets and offal) 030569 Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads) free Cat E (excl) 030571 Shark fins, smoked, dried, salted or in brine free Cat E (excl) 030572 Fish heads, tails and maws, smoked, dried, salted or in brine free Cat E (excl) 030579 Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins) free Cat E (excl) 030611 Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", even smoked, whether in shell or not, incl. rock free Cat E (excl) lobster and other sea crawfish in shell, cooked by steaming or by boiling in water 030612 Frozen lobsters "Homarus spp.", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water free Cat E (excl) 030614 Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water free Cat E (excl) 22/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030615 Frozen Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by free Cat E (excl) boiling in water 030616 Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, incl. shrimps and prawns in free Cat E (excl) shell, cooked by steaming or by boiling in water 030617 Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in free Cat E (excl) water (excl. cold-water shrimps and prawns) 030619 Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by free Cat E (excl) steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumption 030631 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, live, fresh or chilled free Cat E (excl) 030632 Lobsters "Homarus spp.", whether in shell or not, live, fresh or chilled free Cat E (excl) 030633 Crabs, whether in shell or not, live, fresh or chilled free Cat E (excl) 030634 Norway lobsters "Nephrops norvegicus", whether in shell or not, live, fresh or chilled free Cat E (excl) 030635 Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", whether in shell or not, live, fresh or chilled free Cat E (excl) 030636 Shrimps and prawns, whether in shell or not, live, fresh or chilled (excl. cold-water shrimps and prawns "Pandalus spp., Crangon crangon") free Cat E (excl) 030639 Crustaceans, fit for human consumption, whether in shell or not, live, fresh or chilled (excl. rock lobster and other sea crawfish, lobsters, free Cat E (excl) crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, fit for human consumption, fresh or chilled 030691 Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, dried, salted, smoked or in brine, free Cat E (excl) incl. in shell, cooked by steaming or by boiling in water 030692 Lobsters "Homarus spp.", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming or by boiling in free Cat E (excl) water ELI: http://data.europa.eu/eli/dec/2025/537/oj 23/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030693 Crabs, whether in shell or not, dried, salted, smoked or in brine, incl. crabs in shell, cooked by steaming or by boiling in water free Cat E (excl) 030694 Norway lobsters "Nephrops norvegicus", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming free Cat E (excl) or by boiling in water 030695 Shrimps and prawns, whether in shell or not, dried, salted, smoked or in brine, incl. ones in shell, cooked by steaming or by boiling in water free Cat E (excl) 030699 Crustaceans, fit for human consumption, whether in shell or not, dried, salted, smoked or in brine, incl. crustaceans in shell, cooked by free Cat E (excl) steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, dried, salted, smoked or in brine, fit for human consumption 030711 Oysters, even in shell, live, fresh or chilled free Cat E (excl) 030712 Oysters, even in shell, frozen free Cat E (excl) 030719 Oysters, even in shell, smoked, dried, salted or in brine free Cat E (excl) 030721 Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell free Cat E (excl) 030722 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell free Cat E (excl) 030729 Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, dried, salted or in brine, even in shell free Cat E (excl) 030731 Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shell free Cat E (excl) 030732 Mussels "Mytilus spp., Perna spp.", frozen, even in shell free Cat E (excl) 030739 Mussels "Mytilus spp., Perna spp.", smoked, dried, salted or in brine, even in shell free Cat E (excl) 030742 Cuttle fish and squid, live, fresh or chilled, with or without shell free Cat E (excl) 030743 Cuttle fish and squid, frozen, with or without shell free Cat E (excl) 030749 Cuttle fish and squid, smoked, dried, salted or in brine, with or without shell free Cat E (excl) 24/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 030751 Octopus "Octopus spp.", live, fresh or chilled free Cat E (excl) 030752 Octopus "Octopus spp.", frozen free Cat E (excl) 030759 Octopus "Octopus spp.", smoked, dried, salted or in brine free Cat E (excl) 030760 Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excl. sea snails) free Cat E (excl) 030771 Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, free Cat E (excl) Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" 030772 Frozen, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, free Cat E (excl) Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" 030779 Smoked, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, free Cat E (excl) Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" 030781 Live, fresh or chilled, even in shell, abalone "Haliotis spp." free Cat E (excl) 030782 Live, fresh or chilled, even in shell, stromboid conchs "Strombus spp." free Cat E (excl) 030783 Frozen, even in shell, abalone "Haliotis spp." free Cat E (excl) 030784 Frozen, even in shell, stromboid conchs "Strombus spp." free Cat E (excl) 030787 Smoked, dried, salted or in brine, even in shell, abalone "Haliotis spp." free Cat E (excl) 030788 Smoked, dried, salted or in brine, even in shell, stromboid conchs "Strombus spp." free Cat E (excl) 030791 Live, fresh or chilled molluscs, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna free Cat E (excl) spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); fresh or chilled flours, meals and pellets of molluscs, fit for human consumption ELI: http://data.europa.eu/eli/dec/2025/537/oj 25/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 030792 Molluscs, even in shell, frozen (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle free Cat E (excl) fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, frozen, fit for human consumption 030799 Molluscs, even in shell, smoked, dried, salted or in brine (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels free Cat E (excl) "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, smoked, dried, salted or in brine, fit for human consumption 030811 Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothurioidea" free Cat E (excl) 030812 Frozen sea cucumbers "Stichopus japonicus, Holothuroidea" free Cat E (excl) 030819 Smoked, dried, salted or in brine, sea cucumbers "Stichopus japonicus, Holothuroidea" free Cat E (excl) 030821 Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus" free Cat E (excl) 030822 Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus" free Cat E (excl) 030829 Smoked, dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus" free Cat E (excl) 030830 Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish "Rhopilema spp." free Cat E (excl) 030890 Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea free Cat E (excl) urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 040110 Milk and cream of a fat content by weight of <= 1 %, not concentrated nor containing added sugar or other sweetening matter free Cat E (excl) 040120 Milk and cream of a fat content by weight of > 1 % but <= 6 %, not concentrated nor containing added sugar or other sweetening matter free Cat E (excl) 040140 Milk and cream of a fat content by weight of > 6 % but <= 10 %, not concentrated nor containing added sugar or other sweetening matter free Cat E (excl) 26/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 040150 Milk and cream of a fat content by weight of > 10 %, not concentrated nor containing added sugar or other sweetening matter free Cat E (excl) 040210 Milk and cream in solid forms, of a fat content by weight of <= 1,5 % free Cat E (excl) 040221 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, unsweetened free Cat E (excl) 040229 Milk and cream in solid forms, of a fat content by weight of > 1,5 %, sweetened free Cat E (excl) 040291 Milk and cream, concentrated but unsweetened (excl. in solid forms) free Cat E (excl) 040299 Milk and cream, concentrated and sweetened (excl. in solid forms) free Cat E (excl) 040310 Yogurt, whether or not flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa free Cat E (excl) 040390 Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or free Cat E (excl) containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt) 040410 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter free Cat E (excl) 040490 Products consisting of natural milk constituents, whether or not sweetened, n.e.s. free Cat E (excl) 040510 Butter (excl. dehydrated butter and ghee) free Cat E (excl) 040520 Dairy spreads of a fat content, by weight, of >= 39 % but < 80 % free Cat E (excl) 040590 Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter) free Cat E (excl) 040610 Fresh cheese "unripened or uncured cheese", incl. whey cheese, and curd free Cat E (excl) 040620 Grated or powdered cheese, of all kinds free Cat E (excl) 040630 Processed cheese, not grated or powdered free Cat E (excl) 040640 Blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti" free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 27/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 040690 Cheese (excl. fresh cheese, incl. whey cheese, curd, processed cheese, blue-veined cheese and other cheese containing veins produced by free Cat E (excl) "Penicillium roqueforti", and grated or powdered cheese) 040711 Fertilised eggs for incubation, of domestic fowls free Cat E (excl) 040719 Fertilised birds' eggs for incubation (excl. of domestic fowls) free Cat E (excl) 040721 Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation) free Cat E (excl) 040729 Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation) free Cat E (excl) 040790 Birds' eggs, in shell, preserved or cooked free Cat E (excl) 040811 Dried egg yolks, whether or not sweetened free Cat E (excl) 040819 Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried) free Cat E (excl) 040891 Dried birds' eggs, not in shell, whether or not sweetened (excl. egg yolks) free Cat E (excl) 040899 Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened free Cat E (excl) (excl. dried) 040900 Natural honey 10 Cat E (excl) 041000 Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s. free Cat E (excl) 050100 Human hair, unworked, whether or not washed or scoured; waste of human hair free Cat D (20 yrs) 050210 Pigs', hogs' or boars' bristles and waste of such bristles free Cat D (20 yrs) 050290 Badger and other brush making hair and waste thereof free Cat D (20 yrs) 050400 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked free Cat D (20 yrs) 28/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 050510 Feathers used for stuffing and down, not further worked than cleaned, disinfected or treated for preservation free Cat D (20 yrs) 050590 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further free Cat D (20 yrs) worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (excl. feathers used for stuffing and down) 050610 Ossein and bones treated with acid free Cat D (20 yrs) 050690 Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with free Cat D (20 yrs) acid and cut to shape) 050710 Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape) free Cat D (20 yrs) 050790 Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and free Cat D (20 yrs) waste (excl. cut to shape and ivory) 050800 Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply free Cat D (20 yrs) prepared but not otherwise worked or cut to shape 051000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of free Cat D (20 yrs) pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 051110 Bovine semen free Cat D (20 yrs) 051191 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit free Cat D (20 yrs) for human consumption 051199 Products of animal origin, n.e.s., dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs or other aquatic invertebrates) free Cat D (20 yrs) 060110 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots) free Cat D (20 yrs) 060120 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human free Cat D (20 yrs) consumption and chicory roots of the variety cichorium intybus sativum) ELI: http://data.europa.eu/eli/dec/2025/537/oj 29/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 060210 Unrooted cuttings and slips free Cat D (20 yrs) 060220 Edible fruit or nut trees, shrubs and bushes, whether or not grafted free Cat D (20 yrs) 060230 Rhododendrons and azaleas, grafted or not free Cat D (20 yrs) 060240 Roses, whether or not grafted free Cat D (20 yrs) 060290 Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and free Cat D (20 yrs) roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses) 060311 Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060312 Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060313 Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060314 Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060315 Fresh cut lilies "Lilium spp." and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060319 Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excl. roses, carnations, orchids, chrysanthemums free Cat D (20 yrs) and lilies) 060390 Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes free Cat D (20 yrs) 060420 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable free Cat D (20 yrs) for bouquets or for ornamental purposes, fresh 060490 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable free Cat D (20 yrs) for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 070110 Seed potatoes free Cat E (excl) 30/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 070190 Fresh or chilled potatoes (excl. seed) free Cat E (excl) 070200 Tomatoes, fresh or chilled free Cat E (excl) 070310 Fresh or chilled onions and shallots free Cat E (excl) 070320 Garlic, fresh or chilled free Cat E (excl) 070390 Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic) free Cat E (excl) 070410 Fresh or chilled cauliflowers and headed broccoli free Cat E (excl) 070420 Brussels sprouts, fresh or chilled free Cat E (excl) 070490 Fresh or chilled cabbages, kohlrabi, kale and similar edible brassicas (excl. cauliflowers, headed broccoli and Brussels sprouts) free Cat E (excl) 070511 Fresh or chilled cabbage lettuce free Cat E (excl) 070519 Fresh or chilled lettuce (excl. cabbage lettuce) free Cat E (excl) 070521 Fresh or chilled witloof chicory free Cat E (excl) 070529 Fresh or chilled chicory (excl. witloof chicory) free Cat E (excl) 070610 Fresh or chilled carrots and turnips free Cat E (excl) 070690 Fresh or chilled salad beetroot, salsify, celeriac, radishes and similar edible roots (excl. carrots and turnips) free Cat E (excl) 070700 Cucumbers and gherkins, fresh or chilled free Cat E (excl) 070810 Fresh or chilled peas "Pisum sativum", shelled or unshelled free Cat E (excl) 070820 Fresh or chilled beans "Vigna spp., Phaseolus spp.", shelled or unshelled free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 31/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 070890 Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas "Pisum sativum" and beans "Vigna spp., Phaseolus spp.") free Cat E (excl) 070920 Fresh or chilled asparagus free Cat E (excl) 070930 Fresh or chilled aubergines "eggplants" free Cat E (excl) 070940 Fresh or chilled celery (excl. celeriac) free Cat E (excl) 070951 Fresh or chilled mushrooms of the genus "Agaricus" free Cat E (excl) 070959 Fresh or chilled edible mushrooms and truffles (excl. mushrooms of the genus "Agaricus") free Cat E (excl) 070960 Fresh or chilled fruits of the genus Capsicum or Pimenta free Cat E (excl) 070970 Fresh or chilled spinach, New Zealand spinach and orache spinach free Cat E (excl) 070991 Fresh or chilled globe artichokes free Cat E (excl) 070992 Fresh or chilled olives free Cat E (excl) 070993 Fresh or chilled pumpkins, squash and gourds "Cucurbita spp." free Cat E (excl) 070999 Fresh or chilled vegetables n.e.s. free Cat E (excl) 071010 Potatoes, uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 071021 Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 071022 Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 071029 Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas and beans) free Cat E (excl) 071030 Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 32/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 071040 Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 071080 Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand free Cat E (excl) spinach, orache spinach, and sweetcorn) 071090 Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen free Cat E (excl) 071120 Olives, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in free Cat E (excl) that state for immediate consumption 071140 Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, free Cat E (excl) but unsuitable in that state for immediate consumption 071151 Mushrooms of the genus "Agaricus", provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative free Cat E (excl) solutions, but unsuitable in that state for immediate consumption 071159 Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, free Cat E (excl) but unsuitable in that state for immediate consumption (excl. mushrooms of the genus "Agaricus") 071190 Vegetables and mixtures of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative free Cat E (excl) solutions, but unsuitable in that state for immediate consumption (excl. olives, cucumbers, gherkins, mushrooms and truffles, not mixed) 071220 Dried onions, whole, cut, sliced, broken or in powder, but not further prepared free Cat E (excl) 071231 Dried mushrooms of the genus "Agaricus", whole, cut, sliced, broken or in powder, but not further prepared free Cat E (excl) 071232 Dried wood ears "Auricularia spp.", whole, cut, sliced, broken or in powder, but not further prepared free Cat E (excl) 071233 Dried jelly fungi "Tremella spp.", whole, cut, sliced, broken or in powder, but not further prepared free Cat E (excl) 071239 Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus "Agaricus", free Cat E (excl) wood ears "Auricularia spp." and jelly fungi "Tremella spp.") ELI: http://data.europa.eu/eli/dec/2025/537/oj 33/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 071290 Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. onions, mushrooms and free Cat E (excl) truffles, not mixed) 071310 Dried, shelled peas "Pisum sativum", whether or not skinned or split free Cat E (excl) 071320 Dried, shelled chickpeas "garbanzos", whether or not skinned or split free Cat E (excl) 071331 Dried, shelled beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", whether or not skinned or split free Cat E (excl) 071332 Dried, shelled small red "Adzuki" beans "Phaseolus or Vigna angularis", whether or not skinned or split free Cat E (excl) 071333 Dried, shelled kidney beans "Phaseolus vulgaris", whether or not skinned or split free Cat E (excl) 071334 Dried, shelled bambara beans "Vigna subterranea or Voandzeia subterranea", whether or not skinned or split free Cat E (excl) 071335 Dried, shelled cow peas "Vigna unguiculata", whether or not skinned or split free Cat E (excl) 071339 Dried, shelled beans "Vigna and Phaseolus", whether or not skinned or split (excl. beans of species "Vigna mungo [L.] Hepper or Vigna free Cat E (excl) radiata [L.] Wilczek", small red "Adzuki" beans, kidney beans, Bambara beans and cow peas) 071340 Dried, shelled lentils, whether or not skinned or split free Cat E (excl) 071350 Dried, shelled broad beans "Vicia faba var. major" and horse beans "Vicia faba var. equina and Vicia faba var. minor", whether or not skinned free Cat E (excl) or split 071360 Dried, shelled pigeon peas "Cajanus cajan", whether or not skinned or split free Cat E (excl) 071390 Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans, horse beans and free Cat E (excl) pigeon peas) 071410 Fresh, chilled, frozen or dried roots and tubers of manioc "cassava", whether or not sliced or in the form of pellets free Cat E (excl) 071420 Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets free Cat E (excl) 071430 Yams "Dioscorea spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets free Cat E (excl) 34/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 071440 Taro "Colocasia spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets free Cat E (excl) 071450 Yautia "Xanthosoma spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets free Cat E (excl) 071490 Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, free Cat E (excl) whether or not sliced or in the form of pellets, and sago pith (excl. manioc "cassava", sweet potatoes, yams, taro and yautia) 080111 Desiccated coconuts free Cat E (excl) 080112 Fresh coconuts in the inner shell "endocarp" free Cat E (excl) 080119 Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell "endocarp") free Cat E (excl) 080121 Fresh or dried brazil nuts, in shell free Cat E (excl) 080122 Fresh or dried brazil nuts, shelled free Cat E (excl) 080131 Fresh or dried cashew nuts, in shell free Cat E (excl) 080132 Fresh or dried cashew nuts, shelled free Cat E (excl) 080211 Fresh or dried almonds in shell free Cat E (excl) 080212 Fresh or dried almonds, shelled free Cat E (excl) 080221 Fresh or dried hazelnuts or filberts "Corylus spp.", in shell free Cat E (excl) 080222 Fresh or dried hazelnuts or filberts "Corylus spp.", shelled free Cat E (excl) 080231 Fresh or dried walnuts, in shell free Cat E (excl) 080232 Fresh or dried walnuts, shelled free Cat E (excl) 080241 Fresh or dried chestnuts "Castanea spp.", in shell free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 35/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 080242 Fresh or dried chestnuts "Castanea spp.", shelled free Cat E (excl) 080251 Fresh or dried pistachios, in shell free Cat E (excl) 080252 Fresh or dried pistachios, shelled free Cat E (excl) 080261 Fresh or dried macadamia nuts, in shell free Cat E (excl) 080262 Fresh or dried macadamia nuts, shelled free Cat E (excl) 080270 Fresh or dried kola nuts "Cola spp.", whether or not shelled or peeled free Cat E (excl) 080280 Fresh or dried areca nuts, whether or not shelled or peeled free Cat E (excl) 080290 Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, filberts, walnuts, free Cat E (excl) chestnuts, pistachios, macadamia nuts, kola nuts and areca nuts) 080310 Fresh or dried plantains free Cat E (excl) 080390 Fresh or dried bananas (excl. plantains) free Cat E (excl) 080410 Fresh or dried dates free Cat E (excl) 080420 Fresh or dried figs free Cat E (excl) 080430 Fresh or dried pineapples free Cat E (excl) 080440 Fresh or dried avocados free Cat E (excl) 080450 Fresh or dried guavas, mangoes and mangosteens free Cat E (excl) 080510 Fresh or dried oranges free Cat E (excl) 080521 Fresh or dried mandarins incl. tangerines and satsumas (excl. clementines) free Cat E (excl) 36/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 080522 Fresh or dried clementines incl. monreales free Cat E (excl) 080529 Fresh or dried wilkings and similar citrus hybrids free Cat E (excl) 080540 Fresh or dried grapefruit free Cat E (excl) 080550 Fresh or dried lemons "Citrus limon, Citrus limonum" and limes "Citrus aurantifolia, Citrus latifolia" free Cat E (excl) 080590 Fresh or dried citrus fruit (excl. oranges, lemons "Citrus limon, Citrus limonum", limes "Citrus aurantifolia, Citrus latifolia", grapefruit, free Cat E (excl) mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) 080610 Fresh grapes free Cat E (excl) 080620 Dried grapes free Cat E (excl) 080711 Fresh watermelons free Cat E (excl) 080719 Fresh melons (excl. watermelons) free Cat E (excl) 080720 Fresh pawpaws "papayas" free Cat E (excl) 080810 Fresh apples free Cat E (excl) 080830 Fresh pears free Cat E (excl) 080840 Fresh quinces free Cat E (excl) 080910 Fresh apricots free Cat E (excl) 080921 Fresh sour cherries "Prunus cerasus" free Cat E (excl) 080929 Fresh cherries (excl. sour cherries) free Cat E (excl) 080930 Fresh peaches, incl. nectarines free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 37/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 080940 Fresh plums and sloes free Cat E (excl) 081010 Fresh strawberries free Cat E (excl) 081020 Fresh raspberries, blackberries, mulberries and loganberries free Cat E (excl) 081030 Fresh black-, white- or redcurrants and gooseberries free Cat E (excl) 081040 Fresh cranberries, bilberries and other fruits of the genus Vaccinium free Cat E (excl) 081050 Fresh kiwifruit free Cat E (excl) 081060 Fresh durians free Cat E (excl) 081070 Fresh persimmons free Cat E (excl) 081090 Fresh tamarinds, cashew apples, jackfruit, lychees, sapodillo plums, passion fruit, carambola, pitahaya and other edible fruit (excl. nuts, free Cat E (excl) bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws "papayas", citrus fruit, grapes, melons, apples, pears quinces, apricots, cherries, peaches, plums, sloes, strawberries, raspberries, mulberries, blackberries, loganberries, cranberries, fruits of the genus Vaccinium, kiwifruit, durians, persimmons, black-, white and redcurrants and gooseberries) 081110 Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened free Cat E (excl) 081120 Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming free Cat E (excl) or boiling in water, whether or not sweetened 081190 Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, free Cat E (excl) blackberries, mulberries, loganberries, black, white or red currants and gooseberries) 081210 Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in free Cat E (excl) that state for immediate consumption 081290 Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but free Cat E (excl) unsuitable in that state for immediate consumption (excl. cherries) 38/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 081310 Dried apricots free Cat E (excl) 081320 Dried prunes free Cat E (excl) 081330 Dried apples free Cat E (excl) 081340 Dried peaches, pears, papaws "papayas", tamarinds and other edible fruits (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, free Cat E (excl) mangoes, mangosteens, citrus fruit, grapes apricots, prunes and apples, unmixed) 081350 Mixtures of nuts or dried fruits free Cat E (excl) 081400 Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives free Cat E (excl) 090111 Coffee (excl. roasted and decaffeinated) free Cat E (excl) 090112 Decaffeinated coffee (excl. roasted) free Cat E (excl) 090121 Roasted coffee (excl. decaffeinated) free Cat E (excl) 090122 Roasted, decaffeinated coffee free Cat E (excl) 090190 Coffee husks and skins; coffee substitutes containing coffee in any proportion free Cat E (excl) 090210 Green tea in immediate packings of <= 3 kg free Cat E (excl) 090220 Green tea in immediate packings of > 3 kg free Cat E (excl) 090230 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of <= 3 kg free Cat E (excl) 090240 Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg free Cat E (excl) 090300 Mate free Cat E (excl) 090411 Pepper of the genus Piper, neither crushed nor ground free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 39/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 090412 Pepper of the genus Piper, crushed or ground free Cat E (excl) 090421 Fruits of the genus Capsicum or of the genus Pimenta, dried, neither crushed nor ground free Cat E (excl) 090422 Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground free Cat E (excl) 090510 Vanilla, neither crushed nor ground 10 % Cat E (excl) 090520 Vanilla, crushed or ground 10 % Cat E (excl) 090611 Cinnamon "Cinnamomum zeylanicum Blume" (excl. crushed and ground) free Cat E (excl) 090619 Cinnamon and cinnamon-tree flowers (excl. cinnamon "Cinnamomum zeylanicum Blume" and crushed and ground cinnamon) free Cat E (excl) 090620 Crushed or ground cinnamon and cinnamon-tree flowers free Cat E (excl) 090710 Cloves, whole fruit, cloves and stems, neither crushed nor ground free Cat E (excl) 090720 Cloves, whole fruit, cloves and stems, crushed or ground free Cat E (excl) 090811 Nutmeg, neither crushed nor ground free Cat E (excl) 090812 Nutmeg, crushed or ground free Cat E (excl) 090821 Mace, neither crushed nor ground free Cat E (excl) 090822 Mace, crushed or ground free Cat E (excl) 090831 Cardamoms, neither crushed nor ground free Cat E (excl) 090832 Cardamoms, crushed or ground free Cat E (excl) 090921 Coriander seeds, neither crushed nor ground free Cat E (excl) 40/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 090922 Coriander seeds, crushed or ground free Cat E (excl) 090931 Cumin seeds, neither crushed nor ground free Cat E (excl) 090932 Cumin seeds, crushed or ground free Cat E (excl) 090961 Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground free Cat E (excl) 090962 Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground free Cat E (excl) 091011 Ginger, neither crushed nor ground free Cat E (excl) 091012 Ginger, crushed or ground free Cat E (excl) 091020 Saffron free Cat E (excl) 091030 Turmeric "curcuma" free Cat E (excl) 091091 Mixtures of different types of spices free Cat E (excl) 091099 Spices (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove free Cat E (excl) "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma" and mixtures of various types of spices) 100111 Durum wheat seed for sowing free Cat D (20 yrs) 100119 Durum wheat (excl. seed for sowing) free Cat D (20 yrs) 100191 Seed of wheat and meslin, for sowing (excl. durum) free Cat D (20 yrs) 100199 Wheat and meslin (excl. seed for sowing, and durum wheat) free Cat D (20 yrs) 100210 Rye seed for sowing free Cat D (20 yrs) 100290 Rye (excl. seed for sowing) free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 41/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 100310 Barley seed for sowing free Cat D (20 yrs) 100390 Barley (excl. seed for sowing) free Cat D (20 yrs) 100410 Oats seed for sowing free Cat D (20 yrs) 100490 Oats (excl. seed for sowing) free Cat D (20 yrs) 100510 Maize seed for sowing free Cat D (20 yrs) 100590 Maize (excl. seed for sowing) free Cat D (20 yrs) 100610 Rice in the husk, "paddy" or rough free Cat E (excl) 100620 Husked or brown rice free Cat E (excl) 100630 Semi-milled or wholly milled rice, whether or not polished or glazed free Cat E (excl) 100640 Broken rice free Cat E (excl) 100710 Grain sorghum, for sowing free Cat D (20 yrs) 100790 Grain sorghum (excl. for sowing) free Cat D (20 yrs) 100810 Buckwheat free Cat D (20 yrs) 100821 Millet seed for sowing (excl. grain sorghum) free Cat D (20 yrs) 100829 Millet (excl. grain sorghum, and seed for sowing) free Cat D (20 yrs) 100830 Canary seed free Cat D (20 yrs) 100840 Fonio "Digitaria spp." free Cat D (20 yrs) 100850 Quinoa "Chenopodium quinoa" free Cat D (20 yrs) 42/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 100860 Triticale free Cat D (20 yrs) 100890 Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds, fonio, quinoa and triticale) free Cat D (20 yrs) 110100 Wheat or meslin flour free Cat E (excl) 110220 Maize "corn" flour free Cat D (20 yrs) 110290 Cereal flours (excl. wheat, meslin and maize) free Cat D (20 yrs) 110311 Groats and meal of wheat free Cat D (20 yrs) 110313 Groats and meal of maize "corn" free Cat D (20 yrs) 110319 Groats and meal of cereals (excl. wheat and maize) free Cat D (20 yrs) 110320 Cereal pellets free Cat D (20 yrs) 110412 Rolled or flaked grains of oats free Cat D (20 yrs) 110419 Rolled or flaked grains of cereals (excl. oats) free Cat D (20 yrs) 110422 Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour) free Cat D (20 yrs) 110423 Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, pellets and flour) free Cat D (20 yrs) 110429 Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, and oats and maize, and husked and free Cat D (20 yrs) semi- or wholly milled rice and broken rice) 110430 Germ of cereals, whole, rolled, flaked or ground free Cat D (20 yrs) 110510 Flour, meal and powder of potatoes free Cat E (excl) 110520 Flakes, granules and pellets of potatoes free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 43/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 110610 Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 0713 free Cat D (20 yrs) 110620 Flour, meal and powder of sago or of roots or tubers of manioc, arrowroot, salep, sweet potatoes and similar roots and tubers with a high free Cat D (20 yrs) content of starch or inulin of heading 0714 110630 Flour, meal and powder of produce of chapter 8 "Edible fruit and nuts; peel of citrus fruits or melons" free Cat D (20 yrs) 110710 Malt (excl. roasted) free Cat D (20 yrs) 110720 Roasted malt free Cat D (20 yrs) 110811 Wheat starch free Cat D (20 yrs) 110812 Maize starch free Cat D (20 yrs) 110813 Potato starch free Cat D (20 yrs) 110814 Manioc starch free Cat D (20 yrs) 110819 Starch (excl. wheat, maize, potato and manioc) free Cat D (20 yrs) 110820 Inulin free Cat D (20 yrs) 110900 Wheat gluten, whether or not dried free Cat D (20 yrs) 120110 Soya bean seed, for sowing free Cat D (20 yrs) 120190 Soya beans, whether or not broken (excl. seed for sowing) free Cat D (20 yrs) 120230 Groundnut seed, for sowing free Cat D (20 yrs) 120241 Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked) free Cat D (20 yrs) 120242 Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or otherwise cooked) free Cat D (20 yrs) 44/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 120300 Copra free Cat D (20 yrs) 120400 Linseed, whether or not broken free Cat D (20 yrs) 120510 Low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of free Cat D (20 yrs) glucosinolates of < 30 micromoles/g" 120590 High erucic rape or colza seeds "yielding a fixed oil which has an erucic acid content of >= 2 % and yielding a solid component of free Cat D (20 yrs) glucosinolates of >= 30 micromoles/g", whether or not broken 120600 Sunflower seeds, whether or not broken free Cat D (20 yrs) 120710 Palm nuts and kernels free Cat D (20 yrs) 120721 Cotton seeds for sowing free Cat D (20 yrs) 120729 Cotton seeds (excl. for sowing) free Cat D (20 yrs) 120730 Castor oil seeds free Cat D (20 yrs) 120740 Sesamum seeds, whether or not broken free Cat D (20 yrs) 120750 Mustard seeds, whether or not broken free Cat D (20 yrs) 120760 Safflower "Carthamus tinctorius" seeds free Cat D (20 yrs) 120770 Melon seeds free Cat D (20 yrs) 120791 Poppy seeds, whether or not broken free Cat D (20 yrs) 120799 Oil seeds and oleaginous fruits, whether or not broken (excl. edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, free Cat D (20 yrs) sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds) 120810 Soya bean flour and meal free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 45/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 120890 Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard) free Cat D (20 yrs) 120910 Sugar beet seed, for sowing free Cat D (20 yrs) 120921 Alfalfa seed for sowing free Cat D (20 yrs) 120922 Clover "Trifolium spp" seed, for sowing free Cat D (20 yrs) 120923 Fescue seed for sowing free Cat D (20 yrs) 120924 Kentucky blue grass "Poa pratensis L." seed for sowing free Cat D (20 yrs) 120925 Ryegrass "Lolium multiflorum lam., Lolium perenne L." seed, for sowing free Cat D (20 yrs) 120929 Seeds of forage plants for sowing (excl. of cereals and of sugar beet, alfalfa, clover "Trifolium spp.", fescue, Kentucky blue grass "Poa pratensis free Cat D (20 yrs) L." and ryegrass "Lolium multiflorum lam. and Lolium perenne L.") 120930 Seeds of herbaceous plants cultivated mainly for flowers, for sowing free Cat D (20 yrs) 120991 Vegetable seeds, for sowing free Cat D (20 yrs) 120999 Seeds, fruits and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous free Cat D (20 yrs) fruits, beets, forage plants, vegetable seeds, and seeds of herbaceous plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes) 121010 Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets) 10 % Cat E (excl) 121020 Hop cones, ground, powdered or in the form of pellets; lupulin 10 % Cat E (excl) 121120 Ginseng roots, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered free Cat E (excl) 121130 Coca leaf, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered free Cat D (20 yrs) 121140 Poppy straw, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered free Cat D (20 yrs) 46/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 121150 Ephedra plants and parts thereof, incl. seeds and fruits, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered free Cat D (20 yrs) 121190 Plants, parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, free Cat E (excl) fresh, chilled, frozen or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf, poppy straw and ephedra) 121221 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit for human consumption free Cat D (20 yrs) 121229 Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption free Cat D (20 yrs) 121291 Sugar beet, fresh, chilled, frozen or dried, whether or not ground free Cat D (20 yrs) 121292 Locust beans "carob", fresh, chilled, frozen or dried, whether or not ground 10 % Cat E (excl) 121293 Sugar cane, fresh, chilled, frozen or dried, whether or not ground 10 % Cat E (excl) 121294 Chicory roots, fresh, chilled, frozen or dried, whether or not ground 10 % Cat E (excl) 121299 Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used 10 % Cat E (excl) primarily for human consumption, n.e.s. 121300 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets free Cat D (20 yrs) 121410 Alfalfa meal and pellets free Cat D (20 yrs) 121490 Swedes, mangolds, fodder roots, hay, lucerne "alfalfa", clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or free Cat D (20 yrs) not in the form of pellets (excl. lucerne "alfalfa" meal and pellets) 130120 Natural gum Arabic free Cat D (20 yrs) 130190 Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic) free Cat D (20 yrs) 130211 Opium free Cat D (20 yrs) 130212 Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the form of confectionery) free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 47/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 130213 Extracts of hops free Cat D (20 yrs) 130214 Saps and extracts of ephedra free Cat D (20 yrs) 130219 Vegetable saps and extracts (excl. liquorice, hops, opium and ephedra) free Cat D (20 yrs) 130220 Pectic substances, pectinates and pectates free Cat D (20 yrs) 130231 Agar-agar, whether or not modified free Cat D (20 yrs) 130232 Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified free Cat D (20 yrs) 130239 Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds free Cat D (20 yrs) and agar-agar) 140110 Bamboos free Cat D (20 yrs) 140120 Rattans free Cat D (20 yrs) 140190 Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for free Cat D (20 yrs) plaiting (excl. bamboos and rattans) 140420 Cotton linters free Cat D (20 yrs) 140490 Vegetable products n.e.s free Cat D (20 yrs) 150110 Lard, rendered or otherwise extracted (excl. lard stearin and lard oil) free Cat D (20 yrs) 150120 Pig fat, rendered or otherwise extracted (excl. lard) free Cat D (20 yrs) 150190 Poultry fat, rendered or otherwise extracted free Cat D (20 yrs) 150210 Tallow of bovine animals, sheep or goats (excl. oil and oleostearin) free Cat E (excl) 150290 Fats of bovine animals, sheep or goats (excl. tallow, oleostearin and oleo-oil) free Cat E (excl) 48/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 150300 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excl. emulsified, mixed or otherwise prepared) free Cat D (20 yrs) 150410 Fish-liver oils and their fractions, whether or not refined (excl. chemically modified) free Cat D (20 yrs) 150420 Fats and oils of fish and their fractions, whether or not refined (excl. liver oils and chemically modified) free Cat D (20 yrs) 150430 Fats and oils and their fractions of marine mammals, whether or not refined (excl. chemically modified) free Cat D (20 yrs) 150500 Wool grease and fatty substances derived therefrom, incl. lanolin free Cat D (20 yrs) 150600 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine free Cat D (20 yrs) animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom) 150710 Crude soya-bean oil, whether or not degummed free Cat E (excl) 150790 Soya-bean oil and its fractions, whether or not refined (excl. chemically modified and crude) free Cat E (excl) 150810 Crude groundnut oil free Cat D (20 yrs) 150890 Groundnut oil and its fractions, whether or not refined (excl. chemically modified and crude) free Cat D (20 yrs) 150910 Virgin olive oil and its fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that free Cat D (20 yrs) do not lead to deterioration of the oil 150990 Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not free Cat D (20 yrs) lead to deterioration of the oil (excl. virgin and chemically modified) 151000 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or free Cat D (20 yrs) fractions with oils or fractions of heading 1509 151110 Crude palm oil free Cat D (20 yrs) 151190 Palm oil and its fractions, whether or not refined (excl. chemically modified and crude) free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 49/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 151211 Crude sunflower-seed or safflower oil free Cat D (20 yrs) 151219 Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151221 Crude cotton-seed oil free Cat D (20 yrs) 151229 Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151311 Crude coconut oil free Cat D (20 yrs) 151319 Coconut oil and its fractions, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151321 Crude palm kernel and babassu oil free Cat D (20 yrs) 151329 Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151411 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %", crude free Cat D (20 yrs) 151419 Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %" and its fractions, whether or not refined, but not free Cat D (20 yrs) chemically modified (excl. crude) 151491 High erucic acid rape or colza oil "fixed oil which has an erucic acid content of >= 2 %" and mustard oil, crude free Cat D (20 yrs) 151499 High erucic acid rape or colza oil "fixed oil which has an erucic acid content of >= 2 %", and mustard oil, and fractions thereof, whether or free Cat D (20 yrs) not refined, but not chemically modified (excl. crude) 151511 Crude linseed oil free Cat D (20 yrs) 151519 Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151521 Crude maize oil free Cat D (20 yrs) 151529 Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude) free Cat D (20 yrs) 151530 Castor oil and fractions thereof, whether or not refined, but not chemically modified free Cat D (20 yrs) 50/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 151550 Sesame oil and its fractions, whether or not refined, but not chemically modified free Cat D (20 yrs) 151590 Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, free Cat D (20 yrs) sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil) 151610 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, free Cat D (20 yrs) but not further prepared 151620 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, free Cat D (20 yrs) but not further prepared 151710 Margarine (excl. liquid) free Cat E (excl) 151790 Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their free Cat E (excl) fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine) 151800 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in free Cat D (20 yrs) inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s. 152000 Glycerol, crude; glycerol waters and glycerol lyes free Cat D (20 yrs) 152110 Vegetable waxes, whether or not refined or coloured (excl. triglycerides) free Cat D (20 yrs) 152190 Beeswax, other insect waxes and spermaceti, whether or not refined or coloured free Cat D (20 yrs) 152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes free Cat D (20 yrs) 160100 Sausages and similar products, of meat, offal or blood; food preparations based on these products free Cat E (excl) 160210 Homogenised prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 51/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 160220 Preparations of liver of any animal (excl. sausages and similar products and finely homogenised preparations put up for retail sale as infant free Cat E (excl) food or for dietetic purposes, in containers of a net weight of <= 250 g) 160231 Meat or offal of turkeys "Gallus domesticus", prepared or preserved (excl. sausages and similar products, and finely homogenised free Cat E (excl) preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160232 Meat or offal of fowls of the species "Gallus domesticus", prepared or preserved (excl. sausages and similar products, finely homogenised free Cat E (excl) preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160239 Prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus (excl. sausages and similar products, free Cat E (excl) finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160241 Hams of swine and cuts thereof, prepared or preserved free Cat E (excl) 160242 Prepared or preserved shoulders and cuts thereof, of swine free Cat E (excl) 160249 Prepared or preserved meat and offal of swine, incl. mixtures (excl. hams, shoulders and cuts thereof, sausages and similar products, finely free Cat E (excl) homogenised preparations put up for retail sale as infant food or for dietetic purpose, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160250 Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail free Cat E (excl) sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160290 Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely free Cat E (excl) homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices) 160300 Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates free Cat E (excl) 160411 Prepared or preserved salmon, whole or in pieces (excl. minced) free Cat E (excl) 52/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 160412 Prepared or preserved herrings, whole or in pieces (excl. minced) free Cat E (excl) 160413 Prepared or preserved sardines, sardinella and brisling or sprats, whole or in pieces (excl. minced) free Cat E (excl) 160414 Prepared or preserved tunas, skipjack and Atlantic bonito, whole or in pieces (excl. minced) free Cat E (excl) 160415 Prepared or preserved mackerel, whole or in pieces (excl. minced) free Cat E (excl) 160416 Prepared or preserved anchovies, whole or in pieces (excl. minced) free Cat E (excl) 160417 Prepared or preserved eels, whole or in pieces (excl. minced) free Cat E (excl) 160418 Prepared or preserved shark fins, whole or in pieces (excl. minced) free Cat E (excl) 160419 Prepared or preserved fish, whole or in pieces (excl. minced, merely smoked, and salmon, herrings, sardines, sardinella, brisling or sprats, free Cat E (excl) tunas, skipjack, bonito "sarda spp.", mackerel, anchovies, eels and shark fins) 160420 Prepared or preserved fish (excl. whole or in pieces) free Cat E (excl) 160431 Caviar free Cat E (excl) 160432 Caviar substitutes prepared from fish eggs free Cat E (excl) 160510 Crab, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160521 Shrimps and prawns, prepared or preserved, not in airtight containers (excl. smoked) free Cat D (20 yrs) 160529 Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked) free Cat D (20 yrs) 160530 Lobster, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160540 Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and lobster) free Cat D (20 yrs) 160551 Oysters, prepared or preserved (excl. smoked) free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 53/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 160552 Scallops, incl. queen scallops, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160553 Mussels, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160554 Cuttlefish and squid, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160555 Octopus, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160556 Clams, cockles and arkshells, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160557 Abalone, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160558 Snails, prepared or preserved (excl. smoked and sea snails) free Cat D (20 yrs) 160559 Molluscs, prepared or preserved (excl. smoked, oysters, scallops, mussels, cuttle fish, squid, octopus, abalone, snails, and clams, cockles and free Cat D (20 yrs) arkshells) 160561 Sea cucumbers, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160562 Sea urchins, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160563 Jellyfish, prepared or preserved (excl. smoked) free Cat D (20 yrs) 160569 Aquatic invertebrates, prepared or preserved (excl. smoked, crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish) free Cat D (20 yrs) 170112 Raw beet sugar (excl. added flavouring or colouring) 20 % Cat E (excl) 170113 Raw cane sugar, in solid form, not containing added flavouring or colouring matter, obtained without centrifugation, with sucrose content 20 % Cat E (excl) 69o to 93o, containing only natural anhedral microcrystals (see subheading note 2.) 170114 Raw cane sugar, in solid form, not containing added flavouring or colouring matter (excl. cane sugar of 1701 13) 20 % Cat E (excl) 170191 Refined cane or beet sugar, containing added flavouring or colouring, in solid form 20 % Cat E (excl) 54/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 170199 Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet sugar containing added flavouring or colouring and raw 20 % Cat E (excl) sugar) 170211 Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight >= 99 % lactose, 20 % Cat E (excl) expressed as anhydrous lactose, calculated on the dry matter 170219 Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99 % lactose, expressed 20 % Cat E (excl) as anhydrous lactose, calculated on the dry matter 170220 Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured) 20 % Cat E (excl) 170230 Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in 20 % Cat E (excl) the dry state, < 20 % by weight of fructose 170240 Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state >= 20 % and < 20 % Cat E (excl) 50 % by weight of fructose (excl. invert sugar) 170250 Chemically pure fructose in solid form 20 % Cat E (excl) 170260 Fructose in solid form and fructose syrup, not containing added flavouring or colouring matter and containing in the dry state > 50 % by 20 % Cat E (excl) weight of fructose (excl. chemically pure fructose and invert sugar) 170290 Sugars in solid form, incl. invert sugar and chemically pure maltose, and sugar and sugar syrup blends containing in the dry state 50 % by 20 % Cat E (excl) weight of fructose, not flavoured or coloured, artificial honey, whether or not mixed with natural honey and caramel (excl. cane or beet sugar, chemically pure sucrose, lactose, maple sugar, glucose, fructose, and syrups thereof) 170310 Cane molasses resulting from the extraction or refining of sugar 20 % Cat E (excl) 170390 Beet molasses resulting from the extraction or refining of sugar 20 % Cat E (excl) 170410 Chewing gum, whether or not sugar-coated 50 % Cat E (excl) 170490 Sugar confectionery not containing cocoa, incl. white chocolate (excl. chewing gum) 50 % Cat E (excl) 180100 Cocoa beans, whole or broken, raw or roasted free Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 55/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 180200 Cocoa shells, husks, skins and other cocoa waste free Cat D (20 yrs) 180310 Cocoa paste (excl. defatted) free Cat D (20 yrs) 180320 Cocoa paste, wholly or partly defatted free Cat D (20 yrs) 180400 Cocoa butter, fat and oil free Cat D (20 yrs) 180500 Cocoa powder, not containing added sugar or other sweetening matter free Cat D (20 yrs) 180610 Cocoa powder, sweetened free Cat E (excl) 180620 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or free Cat E (excl) other bulk form, in containers or immediate packings of a content > 2 kg (excl. cocoa powder) 180631 Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg, filled free Cat E (excl) 180632 Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg (excl. filled) free Cat E (excl) 180690 Chocolate and other preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. in blocks, slabs or bars and cocoa free Cat E (excl) powder) 190110 Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < free Cat E (excl) 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. 190120 Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on free Cat E (excl) a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s., for the preparation of bakers' wares of heading 1905 56/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 190190 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa 40 % Cat E (excl) calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905) 190211 Uncooked pasta, not stuffed or otherwise prepared, containing eggs free Cat E (excl) 190219 Uncooked pasta, not stuffed or otherwise prepared, not containing eggs free Cat E (excl) 190220 Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared free Cat E (excl) 190230 Pasta, cooked or otherwise prepared (excl. stuffed) free Cat E (excl) 190240 Couscous, whether or not prepared free Cat E (excl) 190300 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms free Cat D (20 yrs) 190410 Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes free Cat E (excl) 190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals free Cat E (excl) 190430 Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains free Cat E (excl) 190490 Cereals (excl. maize [corn]) in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and free Cat E (excl) meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat) 190510 Crispbread free Cat D (20 yrs) 190520 Gingerbread and the like, whether or not containing cocoa free Cat E (excl) 190531 Sweet biscuits free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 57/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 190532 Waffles and wafers free Cat E (excl) 190540 Rusks, toasted bread and similar toasted products free Cat E (excl) 190590 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable free Cat E (excl) for pharmaceutical use, sealing wafers, rice paper and similar products (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products) 200110 Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid free Cat E (excl) 200190 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excl. cucumbers and gherkins) free Cat E (excl) 200210 Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid free Cat E (excl) 200290 Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. whole or in pieces) free Cat E (excl) 200310 Mushrooms of the genus "Agaricus", prepared or preserved otherwise than by vinegar or acetic acid free Cat D (20 yrs) 200390 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid (excl. mushrooms of the genus "Agaricus") free Cat D (20 yrs) 200410 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen free Cat E (excl) 200490 Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and free Cat E (excl) tomatoes, mushrooms, truffles and potatoes, unmixed) 200510 Homogenised vegetables put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g free Cat E (excl) 200520 Potatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200540 Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200551 Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 58/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 200559 Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200560 Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200570 Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200580 Sweetcorn "Zea Mays var. Saccharata", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat E (excl) 200591 Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) free Cat D (20 yrs) 200599 Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excl. preserved by sugar, homogenised free Cat D (20 yrs) vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, peas "Pisum sativum", beans "Vigna, Phaseolus", asparagus, olives, sweetcorn "Zea Mays var. Saccharata" and bamboo shoots, unmixed) 200600 Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar "drained, glacé or crystallised" free Cat E (excl) 200710 Homogenised preparations of jams, jellies, marmalades, fruit or nut purées and nut pastes, obtained by cooking, whether or not containing free Cat D (20 yrs) added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g 200791 Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, whether or not containing added sugar or other sweetening free Cat E (excl) matter (excl. homogenised preparations of subheading 2007.10) 200799 Jams, jellies, marmalades, purées or pastes of fruit, obtained by cooking, whether or not containing added sugar or other sweetening matter free Cat E (excl) (excl. citrus fruit and homogenised preparations of subheading 2007.10) 200811 Groundnuts, prepared or preserved (excl. preserved with sugar) free Cat E (excl) 200819 Nuts and other seeds, incl. mixtures, prepared or preserved (excl. prepared or preserved with vinegar, preserved with sugar but not laid in free Cat E (excl) syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and groundnuts) 200820 Pineapples, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar free Cat E (excl) but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 200830 Citrus fruit, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 59/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 200840 Pears, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. free Cat E (excl) 200850 Apricots, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but free Cat E (excl) not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 200860 Cherries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but free Cat E (excl) not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 200870 Peaches, incl. nectarines, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved free Cat E (excl) with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 200880 Strawberries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s. free Cat E (excl) 200891 Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved free Cat E (excl) with vinegar) 200893 Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, whether or not containing added free Cat E (excl) sugar or other sweetening matter or spirit, n.e.s. 200897 Mixtures of fruits, nuts and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening free Cat E (excl) matter or spirit (excl. mixtures of nuts, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of subheading 1904.20.10, and prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking) 200899 Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit free Cat E (excl) (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, palm hearts and cranberries) 200911 Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit) free Cat E (excl) 200912 Orange juice, unfermented, Brix value <= 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit and frozen) 60/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 200919 Orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, frozen, and of a Brix free Cat E (excl) value <= 20 at 20 oC) 200921 Grapefruit juice, unfermented, Brix value <= 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. free Cat E (excl) containing spirit) 200929 Grapefruit juice, unfermented, Brix value > 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit) 200931 Single citrus fruit juice, unfermented, Brix value <= 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. free Cat E (excl) containing spirit, mixtures, orange juice and grapefruit juice) 200939 Single citrus fruit juice, unfermented, Brix value > 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. free Cat E (excl) containing spirit, mixtures, orange juice and grapefruit juice) 200941 Pineapple juice, unfermented, Brix value <= 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit) 200949 Pineapple juice, unfermented, Brix value > 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit) 200950 Tomato juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit) free Cat E (excl) 200961 Grape juice, incl. grape must, unfermented, Brix value <= 30 at 20 oC, whether or not containing added sugar or other sweetening matter free Cat E (excl) (excl. containing spirit) 200969 Grape juice, incl. grape must, unfermented, Brix value > 30 at 20 oC, whether or not containing added sugar or other sweetening matter free Cat E (excl) (excl. containing spirit) 200971 Apple juice, unfermented, Brix value <= 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit) 200979 Apple juice, unfermented, Brix value > 20 at 20 oC, whether or not containing added sugar or other sweetening matter (excl. containing free Cat E (excl) spirit) ELI: http://data.europa.eu/eli/dec/2025/537/oj 61/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 200981 Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, whether or not containing added free Cat E (excl) sugar or other sweetening matter (excl. containing spirit) 200989 Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, free Cat E (excl) mixtures, and juice of citrus fruit, pineapples, tomatoes, grapes, incl. grape must, apples and cranberries) 200990 Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, whether or not containing added sugar or other sweetening free Cat E (excl) matter (excl. containing spirit) 210111 Extracts, essences and concentrates, of coffee free Cat D (20 yrs) 210112 Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee free Cat D (20 yrs) 210120 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis free Cat D (20 yrs) of tea or maté 210130 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof free Cat D (20 yrs) 210210 Active yeasts free Cat E (excl) 210220 Inactive yeasts; other dead single-cell micro-organisms (excl. packaged as medicaments) free Cat E (excl) 210230 Prepared baking powders free Cat E (excl) 210310 Soya sauce free Cat E (excl) 210320 Tomato ketchup and other tomato sauces free Cat E (excl) 210330 Mustard flour and meal, whether or not prepared, and mustard free Cat E (excl) 210390 Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, free Cat E (excl) mustard, and mustard flour and meal) 210410 Soups and broths and preparations therefor free Cat E (excl) 62/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 210420 Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up free Cat E (excl) for retail sale as infant food or for dietetic purposes, in containers of <= 250 g 210500 Ice cream and other edible ice, whether or not containing cocoa 10 % Cat E (excl) 210610 Protein concentrates and textured protein substances free Cat E (excl) 210690 Food preparations, n.e.s. free Cat E (excl) 220110 Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured 10 % Cat E (excl) 220190 Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated 10 % Cat E (excl) waters, sea water, distilled water, conductivity water or water of similar purity) 220210 Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage 60 % Cat E (excl) 220291 Non-alcoholic beer <= 0.5 % vol alc 60 % Cat E (excl) 220299 Non-alcoholic beverages (excl. water, fruit or vegetable juices, milk and beer) 60 % Cat E (excl) 220300 Beer made from malt 100 % Cat E (excl) 220410 Sparkling wine of fresh grapes 90 % Cat E (excl) 220421 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of 90 % Cat E (excl) <= 2 l (excl. sparkling wine) 220422 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of 90 % Cat E (excl) > 2 l but <= 10 l (excl. sparkling wine) 220429 Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of 90 % Cat E (excl) > 10 l (excl. sparkling wine) 220430 Grape must, of an actual alcoholic strength of > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) 90 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 63/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 220510 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l 90 % Cat E (excl) 220590 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l 90 % Cat E (excl) 220600 Cider, perry, mead, saké and other fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, n.e.s. (excl. beer, 90 % Cat E (excl) wine of fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances) 220710 Undenatured ethyl alcohol, of actual alcoholic strength of >= 80 % 60 % Cat E (excl) 220720 Denatured ethyl alcohol and other spirits of any strength 60 % Cat E (excl) 220820 Spirits obtained by distilling grape wine or grape marc 200 % Cat E (excl) 220830 Whiskies 200 % Cat E (excl) 220840 Rum and other spirits obtained by distilling fermented sugar-cane products 200 % Cat E (excl) 220850 Gin and Geneva 200 % Cat E (excl) 220860 Vodka 200 % Cat E (excl) 220870 Liqueurs and cordials 200 % Cat E (excl) 220890 Ethyl alcohol of an alcoholic strength of < 80 % vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic 200 % Cat E (excl) preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, vodka, liqueurs and cordials) 220900 Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid free Cat D (20 yrs) 230110 Flours, meals and pellets, of meat or offal, unfit for human consumption; greaves free Cat D (20 yrs) 230120 Flours, meals and pellets of fish or crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption free Cat D (20 yrs) 64/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 230210 Bran, sharps and other residues of maize "corn", whether or not in the form of pellets, derived from sifting, milling or other working free Cat D (20 yrs) 230230 Bran, sharps and other residues of wheat, whether or not in the form of pellets, derived from sifting, milling or other working free Cat D (20 yrs) 230240 Bran, sharps and other residues of cereals, whether or not in the form of pellets, derived from sifting, milling or other working (excl. maize free Cat D (20 yrs) and wheat) 230250 Bran, sharps and other residues of leguminous plants, whether or not in the form of pellets, derived from sifting, milling or other working free Cat D (20 yrs) 230310 Residues of starch manufacture and similar residues free Cat D (20 yrs) 230320 Beet-pulp, bagasse and other waste of sugar manufacture free Cat D (20 yrs) 230330 Brewing or distilling dregs and waste free Cat D (20 yrs) 230400 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil free Cat D (20 yrs) 230500 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil free Cat D (20 yrs) 230610 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cotton seeds free Cat D (20 yrs) 230620 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed free Cat D (20 yrs) 230630 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of sunflower seeds free Cat D (20 yrs) 230641 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or free Cat D (20 yrs) colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g" ELI: http://data.europa.eu/eli/dec/2025/537/oj 65/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 230649 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of high erucic acid rape or free Cat D (20 yrs) colza seeds "yielding a fixed oil which has an erucic acid content of >= 2 % and yielding a solid component of glucosinolates of >= 30 micromoles/g" 230650 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra free Cat D (20 yrs) 230660 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels free Cat D (20 yrs) 230690 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. free Cat D (20 yrs) of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, or from the extraction of soya-bean oil or groundnut oil) 230700 Wine lees; argol free Cat D (20 yrs) 230800 Acorns, horse-chestnuts, marc and other vegetable materials and vegetable waste, vegetable residues and by-products of a kind used in free Cat D (20 yrs) animal feeding, whether or not in the form of pellets, n.e.s. 230910 Dog or cat food, put up for retail sale free Cat E (excl) 230990 Preparations of a kind used in animal feeding (excl. dog or cat food put up for retail sale) free Cat E (excl) 240110 Tobacco, unstemmed or unstripped 50 % Cat E (excl) 240120 Tobacco, partly or wholly stemmed or stripped, otherwise unmanufactured 50 % Cat E (excl) 240130 Tobacco refuse 50 % Cat E (excl) 240210 Cigars, cheroots and cigarillos containing tobacco 530 % Cat E (excl) 240220 Cigarettes, containing tobacco 530 % Cat E (excl) 240290 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes 530 % Cat E (excl) 66/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 240311 Water-pipe tobacco (excl. tobacco-free. See subheading note 1.) 530 % Cat E (excl) 240319 Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco) 530 % Cat E (excl) 240391 Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust 530 % Cat E (excl) 240399 Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and 530 % Cat E (excl) essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences) 250100 Salts, incl. table salt and denatured salt, and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free Cat A (5 yrs) free-flowing agents; sea water 250200 Unroasted iron pyrites free Cat B (10 yrs) 250300 Sulphur of all kinds (excl. sublimed sulphur, precipitated sulphur and colloidal sulphur) free Cat B (10 yrs) 250410 Natural graphite in powder or in flakes free Cat B (10 yrs) 250490 Natural graphite (excl. in powder or in flakes) free Cat B (10 yrs) 250510 Silica sands and quartz sands, whether or not coloured free Cat B (10 yrs) 250590 Natural sands of all kinds, whether or not coloured (excl. silica sands, quartz sands, gold- and platinum-bearing sands, zircon, rutile and free Cat B (10 yrs) ilmenite sands, monazite sands, and tar or asphalt sands) 250610 Quartz (excl. quartz sands) free Cat B (10 yrs) 250620 Quartzite, merely cut, by sawing or otherwise, in blocks or slabs of a square or rectangular shape free Cat B (10 yrs) 250700 Kaolin and other kaolinic clays, whether or not calcined free Cat B (10 yrs) 250810 Bentonite free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 67/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 250830 Fireclay (excl. kaolin and other kaolinic clays and expanded clay) free Cat B (10 yrs) 250840 Clays (excl. fireclay, bentonite, kaolin and other kaolinic clays and expanded clay) free Cat B (10 yrs) 250850 Andalusite, kyanite and sillimanite free Cat B (10 yrs) 250860 Mullite free Cat B (10 yrs) 250870 Chamotte or dinas earths free Cat B (10 yrs) 250900 Chalk free Cat B (10 yrs) 251010 Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, unground free Cat B (10 yrs) 251020 Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, ground free Cat B (10 yrs) 251110 Natural barium sulphate "barytes" free Cat B (10 yrs) 251120 Natural barium carbonate "witherite", whether or not calcined (excl. barium oxide) free Cat B (10 yrs) 251200 Siliceous fossil meals, e.g. kieselguhr, tripolite and diatomite, and similar siliceous earths, whether or not calcined, of an apparent specific free Cat B (10 yrs) gravity of <= 1 251310 Pumice stone free Cat B (10 yrs) 251320 Emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated free Cat B (10 yrs) 251400 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape; slate free Cat B (10 yrs) powder and slate refuse 251511 Marble and travertine, crude or roughly trimmed free Cat B (10 yrs) 251512 Marble and travertine, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape free Cat B (10 yrs) 68/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 251520 Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of >= 2,5, and alabaster, whether or not free Cat B (10 yrs) roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, and marble and travertine) 251611 Granite, crude or roughly trimmed (excl. already with the characteristics of setts, curbstones and flagstones) free Cat B (10 yrs) 251612 Granite, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of free Cat B (10 yrs) setts, curbstones and flagstones) 251620 Sandstone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape free Cat B (10 yrs) (excl. already with the characteristics of setts, curbstones and flagstones) 251690 Porphyry, basalt and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into free Cat B (10 yrs) blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, or already with the characteristics of setts, curbstones and flagstones, monumental or building stone of an apparent specific gravity of >= 2,5, granite and sandstone) 251710 Pebbles, gravel, broken or crushed stone, for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether free Cat B (10 yrs) or not heat-treated 251720 Macadam of slag, dross or similar industrial waste, whether or not incorporating pebbles, gravel, shingle and flint for concrete aggregates, for free Cat B (10 yrs) road metalling or for railway or other ballast 251730 Tarred macadam free Cat B (10 yrs) 251741 Marble granules, chippings and powder, whether or not heat-treated free Cat B (10 yrs) 251749 Granules, chippings and powder, whether or not heat-treated, of travertine, ecaussine, alabaster, basalt, granite, sandstone, porphyry, syenite, free Cat B (10 yrs) lava, gneiss, trachyte and other rocks of heading 2515 and 2516 (excl. marble) 251810 Crude dolomite, not calcined or not sintered, incl. dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of free Cat B (10 yrs) a rectangular "incl. square" shape (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) ELI: http://data.europa.eu/eli/dec/2025/537/oj 69/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 251820 Calcined or sintered dolomite (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) free Cat B (10 yrs) 251830 Dolomite ramming mix free Cat B (10 yrs) 251910 Natural magnesium carbonate "magnesite" free Cat B (10 yrs) 251990 Fused magnesia; dead-burned "sintered" magnesia, whether or not containing small quantities of other oxides added before sintering; other free Cat B (10 yrs) magnesium oxide (excl. natural magnesium carbonate "magnesite") 252010 Gypsum; anhydrite free Cat B (10 yrs) 252020 Plasters consisting of calcined gypsum or calcium sulphate, whether or not coloured, with or without small quantities of accelerators or free Cat B (10 yrs) retarders 252100 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement free Cat E (excl) 252210 Quicklime free Cat B (10 yrs) 252220 Slaked lime free Cat B (10 yrs) 252230 Hydraulic lime (excl. pure calcium oxide and calcium hydroxide) free Cat B (10 yrs) 252310 Cement clinkers free Cat E (excl) 252321 White portland cement, whether or not artificially coloured free Cat E (excl) 252329 Portland cement (excl. white, whether or not artificially coloured) free Cat E (excl) 252330 Aluminous cement free Cat E (excl) 252390 Cement, whether or not coloured (excl. portland cement and aluminous cement) free Cat E (excl) 252410 Crocidolite asbestos (excl. products made from crocidolite) free Cat B (10 yrs) 70/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 252490 Asbestos (excl. crocidolite and products made from asbestos) free Cat B (10 yrs) 252510 Crude mica and mica rifted into sheets or splittings free Cat B (10 yrs) 252520 Mica powder free Cat B (10 yrs) 252530 Mica waste free Cat B (10 yrs) 252610 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape, free Cat B (10 yrs) and talc, uncrushed or unpowdered 252620 Natural steatite and talc, crushed or powdered free Cat B (10 yrs) 252800 Borates, natural, and concentrates thereof, whether or not calcined, and natural boric acids containing <= 85 % of H3BO3 calculated on the free Cat B (10 yrs) dry weight (excl. borates separated from natural brine) 252910 Feldspar free Cat B (10 yrs) 252921 Fluorspar containing by weight <= 97 % calcium fluoride free Cat B (10 yrs) 252922 Fluorspar containing by weight > 97 % calcium fluoride free Cat B (10 yrs) 252930 Leucite, nepheline and nepheline syenite free Cat B (10 yrs) 253010 Vermiculite, perlite and chlorites, unexpanded free Cat B (10 yrs) 253020 Kieserite and epsomite "natural magnesium sulphates" free Cat B (10 yrs) 253090 Arsenic sulfides, alunite, pozzuolana, earth colours and other mineral substances, n.e.s. free Cat B (10 yrs) 260111 Non-agglomerated iron ores and concentrates (excl. roasted iron pyrites) free Cat B (10 yrs) 260112 Agglomerated iron ores and concentrates (excl. roasted iron pyrites) free Cat B (10 yrs) 260120 Roasted iron pyrites free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 71/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 260200 Manganese ores and concentrates, incl. ferruginous manganese ores and concentrates, with a manganese content of >= 20 %, calculated on free Cat B (10 yrs) the dry weight 260300 Copper ores and concentrates free Cat B (10 yrs) 260400 Nickel ores and concentrates free Cat B (10 yrs) 260500 Cobalt ores and concentrates free Cat B (10 yrs) 260600 Aluminium ores and concentrates free Cat B (10 yrs) 260700 Lead ores and concentrates free Cat B (10 yrs) 260800 Zinc ores and concentrates free Cat B (10 yrs) 260900 Tin ores and concentrates free Cat B (10 yrs) 261000 Chromium ores and concentrates free Cat B (10 yrs) 261100 Tungsten ores and concentrates free Cat B (10 yrs) 261210 Uranium ores and concentrates free Cat B (10 yrs) 261220 Thorium ores and concentrates free Cat B (10 yrs) 261310 Roasted molybdenum ores and concentrates free Cat B (10 yrs) 261390 Molybdenum ores and concentrates (excl. roasted) free Cat B (10 yrs) 261400 Titanium ores and concentrates free Cat B (10 yrs) 261510 Zirconium ores and concentrates free Cat B (10 yrs) 261590 Niobium, tantalum or vanadium ores and concentrates free Cat B (10 yrs) 72/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 261610 Silver ores and concentrates free Cat B (10 yrs) 261690 Precious-metal ores and concentrates (excl. silver ores and oncentrates) free Cat B (10 yrs) 261710 Antimony ores and concentrates free Cat B (10 yrs) 261790 Ores and concentrates (excl. iron, manganese, copper, nickel, cobalt, aluminium, lead, zinc, tin, chromium, tungsten, uranium, thorium, free Cat B (10 yrs) molybdenum, titanium, niobium, tantalum, vanadium, zirconium, precious-metal or antimony ores and concentrates) 261800 Granulated slag "slag sand" from the manufacture of iron or steel free Cat B (10 yrs) 261900 Slag, dross, scalings and other waste from the manufacture of iron or steel (excl. granulated slag) free Cat B (10 yrs) 262011 Hard zinc spelter free Cat B (10 yrs) 262019 Slag, ash and residues containing mainly zinc (excl. hard zinc spelter) free Cat B (10 yrs) 262021 Leaded gasoline sludges and leaded anti-knock compound sludges, obtained from storage tanks of leaded gasoline and leaded anti-knock free Cat B (10 yrs) compounds and containing mainly lead, lead compounds and iron oxide 262029 Slag, ash and residues containing mainly lead (excl. leaded gasoline sludges and leaded anti-knock compound sludges) free Cat B (10 yrs) 262030 Slag, ash and residues containing mainly copper free Cat B (10 yrs) 262040 Slag, as and residues containing mainly aluminium free Cat B (10 yrs) 262060 Slag, ash and residues, containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or free Cat B (10 yrs) for the manufacture of their chemical compounds (excl. those from the manufacture of iron or steel) 262091 Slag, ash and residues, containing antimony, beryllium, cadmium, chromium or their mixtures (excl. those from the manufacture of iron or free Cat B (10 yrs) steel) ELI: http://data.europa.eu/eli/dec/2025/537/oj 73/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 262099 Slag, ash and residues, containing metals or metal compounds (excl. those from the manufacture of iron or steel, those containing primarily free Cat B (10 yrs) zinc, lead, copper or aluminium, those containing arsenic, mercury, thallium or their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds and those containing antimony, beryllium, cadmium, chromium or their mixtures) 262110 Ash and residues from the incineration of municipal waste free Cat B (10 yrs) 262190 Slag and ash, incl. seaweed ash "kelp" (excl. slag, incl. granulated, from the manufacture of iron or steel, ashes and residues containing free Cat B (10 yrs) arsenic, metals or metal compounds and those from the incineration of municipal waste) 270111 Anthracite, whether or not pulverised, non-agglomerated free Cat B (10 yrs) 270112 Bituminous coal, whether or not pulverised, non-agglomerated free Cat B (10 yrs) 270119 Coal, whether or not pulverised, non-agglomerated (excl. anthracite and bituminous coal) free Cat B (10 yrs) 270120 Briquettes, ovoids and similar solid fuels manufactured from coal free Cat B (10 yrs) 270210 Lignite, whether or not pulverised, non-agglomerated (excl. jet) free Cat B (10 yrs) 270220 Agglomerated lignite (excl. jet) free Cat B (10 yrs) 270300 Peat, incl. peat litter, whether or not agglomerated free Cat B (10 yrs) 270400 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon free Cat B (10 yrs) 270500 Coal gas, water gas, producer gas, lean gas and similar gases (excl. petroleum gases and other gaseous hydrocarbons) free Cat B (10 yrs) 270600 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, incl. reconstituted free Cat B (10 yrs) tars 270710 Benzol "benzene" containing > 50 % of benzene (excl. chemically defined) free Cat B (10 yrs) 270720 Toluol "toluene" containing > 50 % of toluene (excl. chemically defined) free Cat B (10 yrs) 74/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 270730 Xylol "xylenes" containing > 50 % of xylenes (excl. chemically defined) free Cat B (10 yrs) 270740 Naphthalene containing > 50 % of naphthalene (excl. chemically defined) free Cat B (10 yrs) 270750 Aromatic hydrocarbon mixtures of which >= 65 % by volume, incl. losses, distils at 250 oC by the ASTM D 86 method (excl. chemically free Cat B (10 yrs) defined compounds) 270791 Creosote oils (excl. chemically defined) free Cat B (10 yrs) 270799 Oils and other products of the distillation of high temperature coal tars; similar products in which the weight of the aromatic constituents free Cat B (10 yrs) exceeds that of the non-aromatic constituents (excl. chemically- defined compounds, benzol "benzene", toluol "toluene", xylol "xylenes", naphthalene, aromatic hydrocarbon mixtures of subheading 2707.50, and creosote oils) 270810 Pitch obtained from coal tar or from other mineral tars free Cat B (10 yrs) 270820 Pitch coke obtained from coal tar or from other mineral tars free Cat B (10 yrs) 270900 Petroleum oils and oils obtained from bituminous minerals, crude free Cat B (10 yrs) 271012 Light oils and preparations, of petroleum or bituminous minerals which >= 90 % by volume "incl. losses" distil at 210 oC "ASTM D 86 free Cat E (excl) method" (excl. containing biodiesel) 271019 Medium oils and preparations, of petroleum or bituminous minerals, not containing biodiesel, n.e.s. free Cat E (excl) 271020 Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations n.e.s. or included, containing by weight 70 % free Cat E (excl) or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel (excl. waste oils) 271091 Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] free Cat E (excl) 271099 Waste oils containing mainly petroleum or bituminous minerals (excl. those containing polychlorinated biphenyls [PCBs], polychlorinated free Cat E (excl) terphenyls [PCTs] or polybrominated biphenyls [PBBs]) 271111 Natural gas, liquefied free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 75/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 271112 Propane, liquefied free Cat E (excl) 271113 Butanes, liquefied (excl. of a purity of >= 95 % of N-butane or isobutane) free Cat B (10 yrs) 271114 Ethylene, propylene, butylene and butadiene, liquefied (excl. ethylene of a purity of >= 95 % and propylene, butylene and butadiene of free Cat B (10 yrs) a purity of >= 90 %) 271119 Gaseous hydrocarbons, liquefied, n.e.s. (excl. natural gas, propane, butane, ethylene, propylene, butylene and butadiene) free Cat B (10 yrs) 271121 Natural gas in gaseous state free Cat B (10 yrs) 271129 Hydrocarbons in gaseous state, n.e.s. (excl. natural gas) free Cat B (10 yrs) 271210 Petroleum jelly free Cat B (10 yrs) 271220 Paraffin wax containing < 0,75 % by weight of oil free Cat B (10 yrs) 271290 Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products free Cat B (10 yrs) obtained by synthesis or by other processes, whether or not coloured (excl. petroleum jelly and paraffin wax containing < 0,75 % by weight of oil) 271311 Petroleum coke, non-calcined free Cat B (10 yrs) 271312 Petroleum coke, calcined free Cat B (10 yrs) 271320 Petroleum bitumen free Cat B (10 yrs) 271390 Residues of petroleum oil or of oil obtained from bituminous minerals (excl. petroleum coke and petroleum bitumen) free Cat B (10 yrs) 271410 Bituminous or oil-shale and tar sands free Cat A (5 yrs) 271490 Bitumen and asphalt, natural; asphaltites and asphaltic rocks free Cat A (5 yrs) 271500 Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on free Cat B (10 yrs) mineral tar or on mineral tar pitch 76/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 271600 Electrical energy free Cat B (10 yrs) 280110 Chlorine free Cat B (10 yrs) 280120 Iodine free Cat B (10 yrs) 280130 Fluorine; bromine free Cat B (10 yrs) 280200 Sulphur, sublimed or precipitated; colloidal sulphur free Cat B (10 yrs) 280300 Carbon "carbon blacks and other forms of carbon", n.e.s. free Cat B (10 yrs) 280410 Hydrogen free Cat B (10 yrs) 280421 Argon free Cat B (10 yrs) 280429 Rare gases (excl. argon) free Cat B (10 yrs) 280430 Nitrogen free Cat B (10 yrs) 280440 Oxygen free Cat B (10 yrs) 280450 Boron; tellurium free Cat B (10 yrs) 280461 Silicon containing >= 99,99 % by weight of silicon free Cat B (10 yrs) 280469 Silicon containing < 99,99 % by weight of silicon free Cat B (10 yrs) 280470 Phosphorus free Cat B (10 yrs) 280480 Arsenic free Cat B (10 yrs) 280490 Selenium free Cat B (10 yrs) 280511 Sodium free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 77/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 280512 Calcium free Cat B (10 yrs) 280519 Alkali or alkaline-earth metals (excl. sodium and calcium) free Cat B (10 yrs) 280530 Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed free Cat B (10 yrs) 280540 Mercury free Cat B (10 yrs) 280610 Hydrogen chloride "hydrochloric acid" free Cat B (10 yrs) 280620 Chlorosulphuric acid free Cat B (10 yrs) 280700 Sulphuric acid; oleum free Cat B (10 yrs) 280800 Nitric acid; sulphonitric acids free Cat B (10 yrs) 280910 Diphosphorus pentaoxide free Cat B (10 yrs) 280920 Phosphoric acid; polyphosphoric acids, whether or not chemically defined free Cat B (10 yrs) 281000 Oxides of boron; boric acids free Cat B (10 yrs) 281111 Hydrogen fluoride "hydrofluoric acid" free Cat B (10 yrs) 281112 Hydrogen cyanide "hydrocyanic acid" free Cat B (10 yrs) 281119 Inorganic acids (excl. hydrogen chloride "hydrochloric acid", chlorosulphuric acid, sulphuric acid, oleum, nitric acid, sulphonitric acids, free Cat B (10 yrs) phosphoric acid, polyphosphoric acids, boric acids, hydrogen fluoride "hydrofluoric acid" and hydrogen cyanide "hydrocyanic acid") 281121 Carbon dioxide free Cat B (10 yrs) 281122 Silicon dioxide free Cat B (10 yrs) 78/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 281129 Inorganic oxygen compounds of non-metals (excl. diphosphorus pentaoxide, oxides of boron, carbon dioxide and silicon dioxide) free Cat B (10 yrs) 281211 Carbonyl dichloride "phosgene" free Cat B (10 yrs) 281212 Phosphorus oxychloride free Cat B (10 yrs) 281213 Phosphorus trichloride free Cat B (10 yrs) 281214 Phosphorus pentachloride free Cat B (10 yrs) 281215 Sulphur monochloride free Cat B (10 yrs) 281216 Sulphur dichloride free Cat B (10 yrs) 281217 Thionyl chloride free Cat B (10 yrs) 281219 Chlorides and chloride oxides (excl. carbonyl dichloride "phosgene", phosphorus oxy-, tri- and pentachloride, sulphur monochloride, free Cat B (10 yrs) sulphur dichloride and thionyl chloride) 281290 Halides and halide oxides of non-metals (excl. chlorides and chloride oxides) free Cat B (10 yrs) 281310 Carbon disulphide free Cat B (10 yrs) 281390 Sulphides of non-metals (excl. carbon disulphide); commercial phosphorus trisulphide free Cat B (10 yrs) 281410 Anhydrous ammonia free Cat B (10 yrs) 281420 Ammonia in aqueous solution free Cat B (10 yrs) 281511 Sodium hydroxide "caustic soda" solid free Cat B (10 yrs) 281512 Sodium hydroxide "caustic soda" in aqueous solution "soda lye or liquid soda" free Cat B (10 yrs) 281520 Potassium hydroxide "caustic potash" free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 79/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 281530 Peroxides of sodium or potassium free Cat B (10 yrs) 281610 Hydroxide and peroxide of magnesium free Cat B (10 yrs) 281640 Oxides, hydroxides and peroxides, of strontium or barium free Cat B (10 yrs) 281700 Zinc oxide; zinc peroxide free Cat B (10 yrs) 281810 Corundum, artificial, whether or not chemically defined free Cat B (10 yrs) 281820 Aluminium oxide (excl. artificial corundum) free Cat B (10 yrs) 281830 Aluminium hydroxide free Cat B (10 yrs) 281910 Chromium trioxide free Cat B (10 yrs) 281990 Chromium oxides and hydroxides (excl. chromium trioxide) free Cat B (10 yrs) 282010 Manganese dioxide free Cat B (10 yrs) 282090 Manganese oxides (excl. manganese dioxide) free Cat B (10 yrs) 282110 Iron oxides and hydroxides free Cat B (10 yrs) 282120 Earth colours containing >= 70 % by weight of combined iron evaluated as Fe2O3 free Cat B (10 yrs) 282200 Cobalt oxides and hydroxides; commercial cobalt oxides free Cat B (10 yrs) 282300 Titanium oxides free Cat B (10 yrs) 282410 Lead monoxide "litharge, massicot" free Cat B (10 yrs) 282490 Lead oxides (excl. monoxide "litharge, massicot") free Cat B (10 yrs) 282510 Hydrazine and hydroxylamine and their inorganic salts free Cat B (10 yrs) 80/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 282520 Lithium oxide and hydroxide free Cat B (10 yrs) 282530 Vanadium oxides and hydroxides free Cat B (10 yrs) 282540 Nickel oxides and hydroxides free Cat B (10 yrs) 282550 Copper oxides and hydroxides free Cat B (10 yrs) 282560 Germanium oxides and zirconium dioxide free Cat B (10 yrs) 282570 Molybdenum oxides and hydroxides free Cat B (10 yrs) 282580 Antimony oxides free Cat B (10 yrs) 282590 Bases, inorganic, and metal oxides, hydroxides and peroxides, n.e.s. free Cat B (10 yrs) 282612 Fluoride of aluminium free Cat B (10 yrs) 282619 Fluorides (excl. of aluminium and mercury) free Cat B (10 yrs) 282630 Sodium hexafluoroaluminate "synthetic cryolite" free Cat B (10 yrs) 282690 Fluorosilicates, fluoroaluminates and other complex fluorine salts (excl. sodium hexafluoroaluminate "synthetic cryolite" and inorganic or free Cat B (10 yrs) organic compounds of mercury) 282710 Ammonium chloride free Cat B (10 yrs) 282720 Calcium chloride free Cat B (10 yrs) 282731 Magnesium chloride free Cat B (10 yrs) 282732 Aluminium chloride free Cat B (10 yrs) 282735 Nickel chloride free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 81/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 282739 Chlorides (excl. ammonium, calcium, magnesium, aluminium, nickel and mercury chloride) free Cat B (10 yrs) 282741 Chloride oxides and chloride hydroxides of copper free Cat B (10 yrs) 282749 Chloride oxides and chloride hydroxides (excl. copper and mercury) free Cat B (10 yrs) 282751 Bromides of sodium or of potassium free Cat B (10 yrs) 282759 Bromides and bromide oxides (excl. of sodium, potassium and mercury) free Cat B (10 yrs) 282760 Iodides and iodide oxides (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 282810 Calcium hypochlorites, incl. commercial calcium hypochlorite free Cat B (10 yrs) 282890 Hypochlorites, chlorites and hypobromites (excl. calcium hypochlorites) free Cat B (10 yrs) 282911 Chlorate of sodium free Cat B (10 yrs) 282919 Chlorates (excl. sodium) free Cat B (10 yrs) 282990 Perchlorates; bromates and perbromates; iodates and periodates (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 283010 Sodium sulphides free Cat B (10 yrs) 283090 Sulphides (excl. sodium); polysulphides, whether or not chemically defined (excl. inorganic or organic compounds of mercury whether or free Cat B (10 yrs) not chemically defined) 283110 Dithionite and sulfoxylate of sodium free Cat B (10 yrs) 283190 Dithionites and sulfoxylates (excl. sodium) free Cat B (10 yrs) 283210 Sodium sulphites free Cat B (10 yrs) 283220 Sulphites (excl. sodium) free Cat B (10 yrs) 82/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 283230 Thiosulphates free Cat B (10 yrs) 283311 Disodium sulphate free Cat B (10 yrs) 283319 Sodium sulphates (excl. disodium) free Cat B (10 yrs) 283321 Sulphate of magnesium free Cat B (10 yrs) 283322 Sulphate of aluminium free Cat B (10 yrs) 283324 Sulphates of nickel free Cat B (10 yrs) 283325 Sulphates of copper free Cat B (10 yrs) 283327 Sulphate of barium free Cat B (10 yrs) 283329 Sulphates (excl. of sodium, magnesium, aluminium, nickel, copper, barium and mercury) free Cat B (10 yrs) 283330 Alums free Cat B (10 yrs) 283340 Peroxosulphates "persulphates" free Cat B (10 yrs) 283410 Nitrites free Cat B (10 yrs) 283421 Nitrate of potassium free Cat B (10 yrs) 283429 Nitrates (excl. of potassium and of mercury) free Cat B (10 yrs) 283510 Phosphinates "hypophosphites" and phosphonates "phosphites" free Cat B (10 yrs) 283522 Mono- or disodium phosphate free Cat B (10 yrs) 283524 Phosphates of potassium free Cat B (10 yrs) 283525 Calcium hydrogenorthophosphate "dicalcium phosphate" free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 83/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 283526 Phosphates of calcium (excl. calcium hydrogenorthophosphate "dicalcium phosphate") free Cat B (10 yrs) 283529 Phosphates (excl. phosphates of monosodium, disodium, potassium, calcium and mercury) free Cat B (10 yrs) 283531 Sodium triphosphate "sodium tripolyphosphate", whether or not chemically defined free Cat B (10 yrs) 283539 Polyphosphates, whether or not chemically defined (excl. sodium triphosphate "sodium tripolyphosphate", and inorganic or organic free Cat B (10 yrs) compounds of mercury whether or not chemically defined) 283620 Disodium carbonate free Cat B (10 yrs) 283630 Sodium hydrogencarbonate "sodium bicarbonate" free Cat B (10 yrs) 283640 Potassium carbonates free Cat B (10 yrs) 283650 Calcium carbonate free Cat B (10 yrs) 283660 Barium carbonate free Cat B (10 yrs) 283691 Lithium carbonates free Cat B (10 yrs) 283692 Strontium carbonate free Cat B (10 yrs) 283699 Carbonates and peroxocarbonates "percarbonates"; commercial ammonium carbonate containing ammonium carbamate (excl. disodium free Cat B (10 yrs) carbonate, sodium hydrogencarbonate "sodium bicarbonate", potassium carbonates, calcium carbonate, barium carbonate, lithium carbonates, strontium carbonate and inorganic or organic compounds of mercury) 283711 Sodium cyanide free Cat B (10 yrs) 283719 Cyanides and cyanide oxides (excl. sodium and mercury) free Cat B (10 yrs) 283720 Complex cyanides (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 283911 Metasilicates of sodium, incl. commercial metasilicates free Cat B (10 yrs) 84/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 283919 Silicates of sodium, incl. commercial silicates (excl. sodium metasilicates) free Cat B (10 yrs) 283990 Silicates, incl. commercial alkali metal silicates (excl. sodium silicates) free Cat B (10 yrs) 284011 Anhydrous disodium tetraborate "refined borax" free Cat B (10 yrs) 284019 Disodium tetraborate "refined borax" (excl. anhydrous) free Cat B (10 yrs) 284020 Borates (excl. disodium tetraborate "refined borax") free Cat B (10 yrs) 284030 Peroxoborates "perborates" free Cat B (10 yrs) 284130 Sodium dichromate free Cat B (10 yrs) 284150 Chromates and dichromates; peroxochromates (excl. sodium dichromate and inorganic or organic compounds of mercury) free Cat B (10 yrs) 284161 Potassium permanganate free Cat B (10 yrs) 284169 Manganites, manganates and permanganates (excl. potassium permanganate) free Cat B (10 yrs) 284170 Molybdates free Cat B (10 yrs) 284180 Tungstates "wolframates" free Cat B (10 yrs) 284190 Salts of oxometallic or peroxometallic acids (excl. chromates, dichromates, peroxochromates, manganites, manganates, permanganates, free Cat B (10 yrs) molybdates and tungstates "wolframamtes") 284210 Double or complex silicates of inorganic acids or peroxoacids, incl. aluminosilicates whether or not chemically defined (excl. inorganic or free Cat B (10 yrs) organic compounds of mercury whether or not chemically defined) 284290 Salts of inorganic acids or peroxoacids (excl. of oxometallic or peroxometallic acids, double or complex silicates [incl. aluminosilicates free Cat B (10 yrs) whether or not chemically defined], azides, and inorganic or organic compounds of mercury) 284310 Colloidal precious metals free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 85/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 284321 Silver nitrate free Cat B (10 yrs) 284329 Silver compounds, inorganic or organic, whether or not chemically defined (excl. of mercury and silver nitrate) free Cat B (10 yrs) 284330 Gold compounds, inorganic or organic, whether or not chemically defined free Cat B (10 yrs) 284390 Inorganic or organic compounds of precious metals, whether or not chemically defined (excl. silver and gold); amalgams of precious metals free Cat B (10 yrs) 284410 Natural uranium and its compounds; alloys, dispersions, incl. cermets, ceramic products and mixtures containing natural uranium or natural free Cat B (10 yrs) uranium compound [Euratom] 284420 Uranium enriched in U 235 and its compounds: plutonium and its compounds; alloys, dispersions, incl. cermets, ceramic products and free Cat B (10 yrs) mixtures containing uranium enriched in U 235, plutonium or compounds of these products [Euratom] 284430 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions, incl. cermets, ceramic products and free Cat B (10 yrs) mixtures containing uranium depleted in U 235, thorium or compounds of these products 284440 Radioactive elements, isotopes and compounds, and alloys and dispersions, incl. cermets, ceramic products and mixtures, containing these free Cat B (10 yrs) elements, isotopes and compounds; radioactive residues (excl. natural uranium, uranium enriched and depleted in U 235; plutonium, thorium and compounds of these products) 284450 Spent "irradiated" fuel elements "cartridges" of nuclear reactors [Euratom] free Cat B (10 yrs) 284510 Heavy water "deuterium oxide" [Euratom] free Cat B (10 yrs) 284590 Non-radioactive isotopes; inorganic or organic compounds of such isotopes, whether or not chemically defined (excl. heavy water free Cat B (10 yrs) "deuterium oxide") 284610 Cerium compounds free Cat B (10 yrs) 284690 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals (excl. cerium) free Cat B (10 yrs) 284700 Hydrogen peroxide, whether or not solidified with urea free Cat B (10 yrs) 86/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 284910 Carbides of calcium, whether or not chemically defined free Cat B (10 yrs) 284920 Carbides of silicon, whether or not chemically defined free Cat B (10 yrs) 284990 Carbides, whether or not chemically defined (excl. of calcium or silicon, and inorganic or organic compounds of mercury whether or not free Cat B (10 yrs) chemically defined) 285000 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined (excl. compounds which are also carbides of heading free Cat B (10 yrs) 2849, and inorganic or organic compounds of mercury whether or not chemically defined) 285210 Compounds, inorganic or organic, of mercury, chemically defined (excl. amalgams) free Cat B (10 yrs) 285290 Compounds, inorganic or organic, of mercury, not chemically defined (excl. amalgams) free Cat B (10 yrs) 285310 Cyanogen chloride "chlorcyan" free Cat B (10 yrs) 285390 Phosphides, whether or not chemically defined (excl. ferrophosphorus); inorganic compounds, incl. distilled or conductivity water and water free Cat B (10 yrs) of similar purity, n.e.s.; liquid air, whether or not rare gases have been removed; compressed air; amalgams (excl. amalgams of precious metals) 290110 Saturated acyclic hydrocarbons free Cat B (10 yrs) 290121 Ethylene free Cat B (10 yrs) 290122 Propene "propylene" free Cat B (10 yrs) 290123 Butene "butylene" and isomers thereof free Cat B (10 yrs) 290124 Buta-1,3-diene and isoprene free Cat B (10 yrs) 290129 Hydrocarbons, acyclic, unsaturated (excl. ethylene, propene "propylene", butene "butylene" and isomers thereof and Buta-1,3-diene and free Cat B (10 yrs) isoprene) 290211 Cyclohexane free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 87/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 290219 Cyclanes, cyclenes and cycloterpenes (excl. cyclohexane) free Cat B (10 yrs) 290220 Benzene free Cat B (10 yrs) 290230 Toluene free Cat B (10 yrs) 290241 o-Xylene free Cat B (10 yrs) 290242 m-Xylene free Cat B (10 yrs) 290243 p-Xylene free Cat B (10 yrs) 290244 Mixed xylene isomers free Cat B (10 yrs) 290250 Styrene free Cat B (10 yrs) 290260 Ethylbenzene free Cat B (10 yrs) 290270 Cumene free Cat B (10 yrs) 290290 Cyclic hydrocarbons (excl. cyclanes, cyclenes, benzene, toluene, xylenes, styrene, ethylbenzene and cumene) free Cat B (10 yrs) 290311 Chloromethane "methyl chloride" and chloroethane "ethyl chloride" free Cat B (10 yrs) 290312 Dichloromethane "methylene chloride" free Cat B (10 yrs) 290313 Chloroform "trichloromethane" free Cat B (10 yrs) 290314 Carbon tetrachloride free Cat B (10 yrs) 290315 Ethylene dichloride "ISO" "1,2 dichloroethane" free Cat B (10 yrs) 290319 Saturated chlorinated derivatives of acyclic hydrocarbons (excl. chloromethane [methyl chloride], chloroethane [ethyl chloride], free Cat B (10 yrs) dichloromethane [methylene chloride], chloroform [trichloromethane], carbon tetrachloride and ethylene dichloride [ISO] [1,2 dichloroethane]) 88/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 290321 Vinyl chloride "chloroethylene" free Cat B (10 yrs) 290322 Trichloroethylene free Cat B (10 yrs) 290323 Tetrachloroethylene "perchloroethylene" free Cat B (10 yrs) 290329 Unsaturated chlorinated derivatives of acyclic hydrocarbons (excl. vinyl chloride "chloroethylene", trichloroethylene and tetrachloroethylene free Cat B (10 yrs) "perchloroethylene") 290331 Ethylene dibromide "ISO" "1,2-dibromoethane" free Cat B (10 yrs) 290339 Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons (excl. ethylene dibromide [ISO] [1,2-dibromoethane]) free Cat B (10 yrs) 290371 Chlorodifluoromethane free Cat B (10 yrs) 290372 Dichlorotrifluoroethanes free Cat B (10 yrs) 290373 Dichlorofluoroethanes free Cat B (10 yrs) 290374 Chlorodifluoroethanes free Cat B (10 yrs) 290375 Dichloropentafluoropropanes free Cat B (10 yrs) 290376 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes free Cat B (10 yrs) 290377 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, perhalogenated only with fluorine and chlorine free Cat B (10 yrs) (excl. chlorodifluoromethane, dichlorotrifluoroethanes, dichlorofluoroethanes, chlorodifluoroethanes, dichloropentafluoropropanes, bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes) 290378 Perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens, n.e.s. free Cat B (10 yrs) 290379 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens (excl. perhalogenated, and free Cat B (10 yrs) chlorodifluoromethane, dichlorotrifluoroethanes, dichlorofluoroethanes, chlorodifluoroethanes, dichloropentafluoropropanes, bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes) ELI: http://data.europa.eu/eli/dec/2025/537/oj 89/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 290381 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) free Cat B (10 yrs) 290382 Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) free Cat B (10 yrs) 290383 Mirex "ISO" free Cat B (10 yrs) 290389 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons (excl. 1,2,3,4,5,6- Hexachlorocyclohexane "HCH [ISO]", lindane free Cat B (10 yrs) [ISO, INN], aldrin [ISO], chlordane [ISO], heptachlor [ISO] and mirex [ISO]) 290391 Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene free Cat B (10 yrs) 290392 Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane) free Cat B (10 yrs) 290393 Pentachlorobenzene "ISO" free Cat B (10 yrs) 290394 Hexabromobiphenyls free Cat B (10 yrs) 290399 Halogenated derivatives of aromatic hydrocarbons (excl. chlorobenzene, o-dichlorobenzene, p- dichlorobenzene, hexachlorobenzene [ISO], free Cat B (10 yrs) DDT [ISO] "clofenotane [INN], 1,1,1-trichloro-2,2-bis[p- chlorophenyl]ethane", pentachlorobenzene "ISO" and hexabromobiphenyls) 290410 Derivatives of hydrocarbons containing only sulpho groups, their salts and ethyl esters free Cat B (10 yrs) 290420 Derivatives of hydrocarbons containing only nitro or nitroso groups free Cat B (10 yrs) 290431 Perfluorooctane sulphonic acid free Cat B (10 yrs) 290432 Ammonium perfluorooctane sulphonate free Cat B (10 yrs) 290433 Lithium perfluorooctane sulphonate free Cat B (10 yrs) 290434 Potassium perfluorooctane sulphonate free Cat B (10 yrs) 290435 Salts of perfluorooctane sulphonic acid (excl. ammonium, lithium and potassium perfluorooctane sulphonates) free Cat B (10 yrs) 90/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 290436 Perfluorooctane sulphonyl fluoride free Cat B (10 yrs) 290491 Trichloronitromethane "chloropicrin" free Cat B (10 yrs) 290499 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated (excl. those containing only sulpho, nitro or free Cat B (10 yrs) nitroso groups, trichloronitromethane "chloropicrin", perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonyl fluoride and esters of glycerol formed with acid-function compounds) 290511 Methanol "methyl alcohol" free Cat B (10 yrs) 290512 Propan-1-ol "propyl alcohol" and propan-2-ol "isopropyl alcohol" free Cat B (10 yrs) 290513 Butan-1-ol "n-butyl alcohol" free Cat B (10 yrs) 290514 Butanols (excl. butan-1-ol "n-butyl alcohol") free Cat B (10 yrs) 290516 Octanol "octyl alcohol" and isomers thereof free Cat B (10 yrs) 290517 Dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan-1-ol "stearyl alcohol" free Cat B (10 yrs) 290519 Saturated monohydric acyclic alcohols (excl. methanol "methyl alcohol", propan-1-ol "propyl alcohol", propan-2-ol "isopropyl alcohol", free Cat B (10 yrs) butanols, octanol "octyl alcohol" and isomers thereof, dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan-1-ol "stearyl alcohol") 290522 Acyclic terpene alcohols free Cat B (10 yrs) 290529 Unsaturated monohydric acyclic alcohols (excl. acyclic terpene alcohols) free Cat B (10 yrs) 290531 Ethylene glycol "ethanediol" free Cat B (10 yrs) 290532 Propylene glycol "propane-1,2-diol" free Cat B (10 yrs) 290539 Diols (excl. ethylene glycol "ethanediol" and propylene glycol "propane-1,2-diol") free Cat B (10 yrs) 290541 2-Ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane" free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 91/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 290542 Pentaerythritol free Cat B (10 yrs) 290543 Mannitol free Cat B (10 yrs) 290544 D-glucitol "sorbitol" free Cat B (10 yrs) 290545 Glycerol free Cat B (10 yrs) 290549 Tri- and other polyhydric acyclic alcohols (excl. 2-ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane", pentaerythritol, free Cat B (10 yrs) mannitol, d-glucitol "sorbitol" and glycerol) 290551 Ethchlorvynol "INN" free Cat B (10 yrs) 290559 Halogenated, sulphonated, nitrated or nitrosated derivatives or acyclic alcohols (excl. ethchlorvynol "INN") free Cat B (10 yrs) 290611 Menthol free Cat B (10 yrs) 290612 Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols free Cat B (10 yrs) 290613 Sterols and inositols free Cat B (10 yrs) 290619 Cyclanic, cyclenic or cycloterpenic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. menthol, free Cat B (10 yrs) cyclohexanol, methylcyclohexanols, dimethylcyclohexanols, sterols and inositols) 290621 Benzyl alcohol free Cat B (10 yrs) 290629 Aromatic cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. benzyl alcohol) free Cat B (10 yrs) 290711 Phenol "hydroxybenzene" and its salts free Cat B (10 yrs) 290712 Cresols and their salts free Cat B (10 yrs) 290713 Octylphenol, nonylphenol and their isomers; salts thereof free Cat B (10 yrs) 290715 Naphthols and their salts free Cat B (10 yrs) 92/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 290719 Monophenols (excl. phenol "hydroxybenzene" and its salts, cresols and their salts, octylphenol, nonylphenol and their isomers and salts free Cat B (10 yrs) thereof and naphthols and their salts) 290721 Resorcinol and its salts free Cat B (10 yrs) 290722 Hydroquinone "quinol" and its salts free Cat B (10 yrs) 290723 4,4'-Isopropylidenediphenol "bisphenol A, diphenylolpropane" and its salts free Cat B (10 yrs) 290729 Polyphenols and phenol-alcohols (excl. resorcinol and hydroquinone "quinol" and their salts, and 4,4'- isopropylidenediphenol "bisphenol A, free Cat B (10 yrs) diphenylolpropane" and its salts) 290811 Pentachlorophenol "ISO" free Cat B (10 yrs) 290819 Derivatives containing only halogen substituents and their salts, of phenols or phenol-alcohols (excl. pentachlorophenol [ISO]) free Cat B (10 yrs) 290891 Dinoseb "ISO" and its salts free Cat B (10 yrs) 290892 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts free Cat B (10 yrs) 290899 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols (excl. derivatives containing only halogen free Cat B (10 yrs) substitutes and their salts, dinoseb [ISO] and its salts, and 4,6- Dinitro-o-cresol [DNOC [ISO]] and its salts) 290911 Diethyl ether free Cat B (10 yrs) 290919 Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. diethyl ether) free Cat B (10 yrs) 290920 Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives free Cat B (10 yrs) 290930 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives free Cat B (10 yrs) 290941 2,2'-Oxydiethanol "diethylene glycol, digol" free Cat B (10 yrs) 290943 Monobutyl ethers of ethylene glycol or of diethylene glycol free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 93/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 290944 Monoalkylethers of ethylene glycol or of diethylene glycol (excl. monobutyl ethers) free Cat B (10 yrs) 290949 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. 2,2'- Oxydiethanol "diethylene glycol, digol" and free Cat B (10 yrs) monoalkylethers of ethylene glycol or of diethylene glycol) 290950 Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives free Cat B (10 yrs) 290960 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives free Cat B (10 yrs) 291010 Oxirane "ethylene oxide" free Cat B (10 yrs) 291020 Methyloxirane "propylene oxide" free Cat B (10 yrs) 291030 1-Chloro-2,3-epoxypropane "epichlorohydrin" free Cat B (10 yrs) 291040 Dieldrin "ISO" "INN" free Cat B (10 yrs) 291050 Endrin "ISO" free Cat B (10 yrs) 291090 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or free Cat B (10 yrs) nitrosated derivatives (excl. oxirane "ethylene oxide", methyloxirane "propylene oxide", 1-Chloro-2,3-epoxypropane "epichlorohydrin", dieldrin [ISO] [INN] and endrin "ISO") 291100 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives free Cat B (10 yrs) 291211 Methanal "formaldehyde" free Cat B (10 yrs) 291212 Ethanal "acetaldehyde" free Cat B (10 yrs) 291219 Acyclic aldehydes, without other oxygen function (excl. methanal [formaldehyde] and ethanal [acetaldehyde]) free Cat B (10 yrs) 291221 Benzaldehyde free Cat B (10 yrs) 291229 Cyclic aldehydes, without other oxygen function (excl. benzaldehyde) free Cat B (10 yrs) 94/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 291241 Vanillin "4-hydroxy-3-methoxybenzaldehyde" free Cat B (10 yrs) 291242 Ethylvanillin "3-ethoxy-4-hydroxybenzaldehyde" free Cat B (10 yrs) 291249 Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function (excl. ethylvanillin free Cat B (10 yrs) "3-ethoxy-4-hydroxybenzaldehyde" and vanillin "4-hydroxy-3- methoxybenzaldehyde") 291250 Cyclic polymers of aldehydes free Cat B (10 yrs) 291260 Paraformaldehyde free Cat B (10 yrs) 291300 Halogenated, sulphonated, nitrated or nitrosated derivatives of cyclic polymers of aldehydes or paraformaldehyde free Cat B (10 yrs) 291411 Acetone free Cat B (10 yrs) 291412 Butanone "methyl ethyl ketone" free Cat B (10 yrs) 291413 4-Methylpentan-2-one "methyl isobutyl ketone" free Cat B (10 yrs) 291419 Acyclic ketones, without other oxygen function (excl. acetone, butanone "methyl ethyl ketone" and 4- Methylpentan-2-one "Methyl isobutyl free Cat B (10 yrs) ketone") 291422 Cyclohexanone and methylcyclohexanones free Cat B (10 yrs) 291423 Ionones and methylionones free Cat B (10 yrs) 291429 Cyclanic, cyclenic or cycloterpenic ketones, without other oxygen function (excl. cyclohexanone, methylcyclohexanones, ionones and free Cat B (10 yrs) methylionones) 291431 Phenylacetone "phenylpropan-2-one" free Cat B (10 yrs) 291439 Ketones, aromatic, without other oxygen function (excl. phenylacetone [phenylpropan-2-one]) free Cat B (10 yrs) 291440 Ketone-alcohols and ketone-aldehydes free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 95/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 291450 Ketone-phenols and ketones with other oxygen function free Cat B (10 yrs) 291461 Anthraquinone free Cat B (10 yrs) 291462 Coenzyme Q10 "ubidecarenone "INN"" free Cat B (10 yrs) 291469 Quinones (excl. anthraquinone and coenzyme Q10 "ubidecarenone "INN"") free Cat B (10 yrs) 291471 Chlordecone "ISO" free Cat B (10 yrs) 291479 Halogenated, sulphonated, nitrated or nitrosated derivatives of ketones or quinones (excl. chlordecone "ISO" and inorganic or organic free Cat B (10 yrs) compounds of mercury) 291511 Formic acid free Cat B (10 yrs) 291512 Salts of formic acid free Cat B (10 yrs) 291513 Esters of formic acid free Cat B (10 yrs) 291521 Acetic acid free Cat B (10 yrs) 291524 Acetic anhydride free Cat B (10 yrs) 291529 Salts of acetic acid (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291531 Ethyl acetate free Cat B (10 yrs) 291532 Vinyl acetate free Cat B (10 yrs) 291533 n-Butyl acetate free Cat B (10 yrs) 291536 Dinoseb acetate "ISO" free Cat B (10 yrs) 291539 Esters of acetic acid (excl. ethyl, vinyl, n-butyl and dinoseb [ISO] acetates) free Cat B (10 yrs) 96/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 291540 Mono- di- or trichloroacetic acids, their salts and esters free Cat B (10 yrs) 291550 Propionic acid, its salts and esters free Cat B (10 yrs) 291560 Butanoic acids, pentanoic acids, their salts and esters free Cat B (10 yrs) 291570 Palmitic acid, stearic acid, their salts and esters free Cat B (10 yrs) 291590 Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or free Cat B (10 yrs) nitrosated derivatives (excl. formic acid and acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic and pentanoic acids, palmitic and stearic acids, their salts and esters, and acetic anhydride) 291611 Acrylic acid and its salts free Cat B (10 yrs) 291612 Esters of acrylic acid free Cat B (10 yrs) 291613 Methacrylic acid and its salts free Cat B (10 yrs) 291614 Esters of methacrylic acid free Cat B (10 yrs) 291615 Oleic, linoleic or linolenic acids, their salts and esters (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291616 Binapacryl (ISO) free Cat B (10 yrs) 291619 Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and halogenated, sulphonated, nitrated or free Cat B (10 yrs) nitrosated derivatives (excl. acrylic acid and its salts and esters, methacrylic acid and its salts and esters, and oleic, linoleic or linolenic acids, their salts and esters, and binapacryl [ISO]) 291620 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, free Cat B (10 yrs) sulphonated, nitrated or nitrosated derivatives (excl. inorganic or organic compounds of mercury) 291631 Benzoic acid, its salts and esters (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291632 Benzoyl peroxide and benzoyl chloride free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 97/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 291634 Phenylacetic acid and its salts free Cat B (10 yrs) 291639 Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated free Cat B (10 yrs) derivatives (excl. benzoic acid, its salts and esters, benzoyl peroxide, benzoyl chloride, phenylacetic acid and its salts, and inorganic or organic compounds of mercury whether or not chemically defined) 291711 Oxalic acid, its salts and esters (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291712 Adipic acid, its salts and esters free Cat B (10 yrs) 291713 Azelaic acid, sebacic acid, their salts and esters free Cat B (10 yrs) 291714 Maleic anhydride free Cat B (10 yrs) 291719 Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated free Cat B (10 yrs) derivatives (excl. oxalic acid, its salts and esters, adipic acid, its salts and esters, azelaic acid, sebacic acid, their salts and esters, maleic anhydride, and inorganic or organic compounds of mercury) 291720 Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives free Cat B (10 yrs) 291732 Dioctyl orthophthalates free Cat B (10 yrs) 291733 Dinonyl or didecyl orthophthalates free Cat B (10 yrs) 291734 Esters of orthophthalic acid (excl. dioctyl, dinonyl or didecyl orthophthalates) free Cat B (10 yrs) 291735 Phthalic anhydride free Cat B (10 yrs) 291736 Terephthalic acid and its salts free Cat B (10 yrs) 291737 Dimethyl terephthalate free Cat B (10 yrs) 291739 Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated free Cat B (10 yrs) derivatives (excl. esters of orthophthalic acid, phthalic anhydride, terephthalic acid and its salts and dimethyl terephthalate) 98/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 291811 Lactic acid, its salts and esters (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291812 Tartaric acid free Cat B (10 yrs) 291813 Salts and esters of tartaric acid free Cat B (10 yrs) 291814 Citric acid free Cat B (10 yrs) 291815 Salts and esters of citric acid (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291816 Gluconic acid, its salts and esters free Cat B (10 yrs) 291817 2,2-Diphenyl-2-hydroxyacetic acid "benzilic acid" free Cat B (10 yrs) 291818 Chlorobenzilate "ISO" free Cat B (10 yrs) 291819 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, free Cat B (10 yrs) nitrated or nitrosated derivatives (excl. lactic acid, tartaric acid, citric acid, gluconic acid and their salts and esters, and chlorobenzilate [ISO]) 291821 Salicylic acid and its salts (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 291822 o-Acetylsalicylic acid, its salts and esters free Cat B (10 yrs) 291823 Esters of salicylic acid and their salts (excl. o-acetylsalicylic acid, its salts and esters) free Cat B (10 yrs) 291829 Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their free Cat B (10 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives (excl. salicylic acid and o-Acetylsalicylic acid, and their salts and esters) 291830 Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and free Cat B (10 yrs) their halogenated, sulphonated, nitrated or nitrosated derivatives 291891 2,4,5-T "ISO" "2,4,5-trichlorophenoxyacetic acid", its salts and esters free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 99/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 291899 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, free Cat B (10 yrs) nitrated or nitrosated derivatives (excl. only with alcohol, phenol, aldehyde or ketone function, and 2,4,5-T [ISO] [2,4,5-trichlorophenoxyacetic acid] and its salts and esters) 291910 Tris"2,3-dibromopropyl" phosphate free Cat B (10 yrs) 291990 Phosphoric esters and their salts, incl. lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. free Cat B (10 yrs) tris"2,3-dibromopropyl" phosphate) 292011 Parathion "ISO" and parathion-methyl "ISO" "methyl-parathion" free Cat B (10 yrs) 292019 Thiophosphoric esters "phosphorothioates" and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. parathion free Cat B (10 yrs) [ISO] and parathion-methyl [ISO] [methyl-parathion]) 292021 Dimethyl phosphite free Cat B (10 yrs) 292022 Diethyl phosphite free Cat B (10 yrs) 292023 Trimethyl phosphite free Cat B (10 yrs) 292024 Triethyl phosphite free Cat B (10 yrs) 292029 Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. dimethyl, diethyl, trimethyl and free Cat B (10 yrs) triethyl phosphites) 292030 Endosulfan "ISO" free Cat B (10 yrs) 292090 Esters of inorganic acids of non-metals and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. esters of free Cat B (10 yrs) hydrogen halides, phosphoric esters, phosphite esters, and thiophosphoric esters "phosphorothioates", their salts and their halogenated, sulphonated, nitrated or nitrosated derivatives, endosulfan "ISO" and inorganic or organic compounds of mercury) 292111 Methylamine, dimethylamine or trimethylamine and their salts free Cat B (10 yrs) 292112 2-"N,N-Dimethylamino"ethylchloride hydrochloride free Cat B (10 yrs) 100/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 292113 2-"N,N-Diethylamino"ethylchloride hydrochloride free Cat B (10 yrs) 292114 2-(N,N-Diisopropylamino)ethylchloride hydrochloride free Cat B (10 yrs) 292119 Acyclic monoamines and their derivatives; salts thereof (excl. methylamine, dimethylamine, trimethylamine, and their salts) free Cat B (10 yrs) 292121 Ethylenediamine and its salts free Cat B (10 yrs) 292122 Hexamethylenediamine and its salts free Cat B (10 yrs) 292129 Acyclic polyamines and their derivatives; salts thereof (excl. ethylenediamine and hexamethylenediamine, and their salts) free Cat B (10 yrs) 292130 Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof free Cat B (10 yrs) 292141 Aniline and its salts (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 292142 Aniline derivatives and their salts free Cat B (10 yrs) 292143 Toluidines and their derivatives; salts thereof free Cat B (10 yrs) 292144 Diphenylamine and its derivatives; salts thereof free Cat B (10 yrs) 292145 1-Naphthylamine "alpha-naphthylamine", 2-naphthylamine "beta-naphthylamine" and their derivatives; salts thereof free Cat B (10 yrs) 292146 Amfetamine "INN", benzfetamine "INN", dexamfetamine "INN", etilamfetamine "INN", fencamfamine "INN", lefetamine "INN", levamfetamine free Cat B (10 yrs) "INN", mefenorex "INN" and phentermine "INN", and salts thereof 292149 Aromatic monoamines and derivatives; salts thereof (excl. aniline, toluidines, diphenylamine, 1- naphthylamine "alpha-naphthylamine", free Cat B (10 yrs) 2-naphthylamine "beta-naphthylamine" and their derivatives, and salts thereof, and amfetamine "INN", benzfetamine "INN", dexamfetamine "INN", etilamfetamine "INN", fencamfamine "INN", lefetamine "INN", levamfetamine "INN", mefenorex "INN" and phentermine "INN", and salts thereof) 292151 o-Phenylenediamine, m-phenylenediamine, p-phenylenediamine or diaminotoluenes and their derivatives; salts thereof free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 101/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 292159 Aromatic polyamines and their derivatives; salts thereof (excl. o-phenylenediamine, m- phenylenediamine, p-phenylenediamine or free Cat B (10 yrs) diaminotoluenes and their derivatives, and salts thereof) 292211 Monoethanolamine and its salts free Cat B (10 yrs) 292212 Diethanolamine and its salts free Cat B (10 yrs) 292214 Dextropropoxyphene "INN" and its salts free Cat B (10 yrs) 292215 Triethanolamine free Cat B (10 yrs) 292216 Diethanolammonium perfluorooctane sulphonate free Cat B (10 yrs) 292217 Methyldiethanolamine and ethyldiethanolamine free Cat B (10 yrs) 292218 2-"N,N-Diisopropylamino"ethanol free Cat B (10 yrs) 292219 Amino-alcohols, their ethers and esters; salts thereof (other than those containing > one kind of oxygen function and excl. free Cat B (10 yrs) monoethanolamine, diethanolamine, dextropropoxyphene "INN", their salts, triethanolamine, diethanolammonium perfluorooctane sulphonate, methyldiethanolamine, ethyldiethanolamine and 2-(N,N-Diisopropylamino)ethanol) 292221 Aminohydroxynaphthalenesulphonic acids and their salts free Cat B (10 yrs) 292229 Amino-naphthols and other amino-phenols, their ethers and esters; salts thereof (excl. those containing > one kind of oxygen function; free Cat B (10 yrs) aminohydroxynaphthalenesulphonic acids and their salts) 292231 Amfepramone "INN", methadone "INN" and normethadone "INN", and salts thereof free Cat B (10 yrs) 292239 Amino-aldehydes, amino-ketones and amino-quinones; salts thereof (excl. those containing > one kind of oxygen function, and free Cat B (10 yrs) amfepramone "INN", methadone "INN" and normethadone "INN", and salts thereof) 292241 Lysine and its esters; salts thereof free Cat B (10 yrs) 292242 Glutamic acid and its salts free Cat B (10 yrs) 102/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 292243 Anthranilic acid and its salts free Cat B (10 yrs) 292244 Tilidine "INN" and its salts free Cat B (10 yrs) 292249 Amino-acids and their esters; salts thereof (excl. those with > one kind of oxygen function, lysine and its esters, and salts thereof, and free Cat B (10 yrs) glutamic acid, anthranilic acid, tilidine "INN", and salts thereof) 292250 Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function (excl. amino-alcohols, amino-naphthols free Cat B (10 yrs) and other amino-phenols, their ethers and esters and salts thereof, amino-aldehydes, amino-ketones and amino-quinones, and salts thereof, amino-acids and their esters and salts thereof) 292310 Choline and its salts free Cat B (10 yrs) 292320 Lecithins and other phosphoaminolipids, whether or not chemically defined free Cat B (10 yrs) 292330 Tetraethylammonium perfluorooctane sulphonate free Cat B (10 yrs) 292340 Didecyldimethylammonium perfluorooctane sulphonate free Cat B (10 yrs) 292390 Quaternary ammonium salts and hydroxides (excl. choline and its salts, tetraethylammonium perfluorooctane sulphonate and free Cat B (10 yrs) didecyldimethylammonium perfluorooctane sulphonate) 292411 Meprobamate "INN" free Cat B (10 yrs) 292412 Fluoroacetamide "ISO", monocrotophos "ISO" and phosphamidon "ISO" free Cat B (10 yrs) 292419 Acyclic amides, incl. acyclic carbamates, and their derivatives, and salts thereof (excl. meprobamate [INN], fluoroacetamide [ISO], free Cat B (10 yrs) monocrotophos [ISO] and phosphamidon [ISO]) 292421 Ureines and their derivatives; salts thereof free Cat B (10 yrs) 292423 2-Acetamidobenzoic acid "N-acetylanthranilic acid" and its salts free Cat B (10 yrs) 292424 Ethinamate "INN" free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 103/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 292425 Alachlor "ISO" free Cat B (10 yrs) 292429 Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic free Cat B (10 yrs) acid "N-acetylanthranilic acid" and its salts, ethinamate "INN" and alachlor "ISO") 292511 Saccharin and its salts free Cat B (10 yrs) 292512 Glutethimide "INN" free Cat B (10 yrs) 292519 Imides and their derivatives; salts thereof (excl. saccharin and its salts, glutethimide [INN] and inorganic or organic compounds of mercury) free Cat B (10 yrs) 292521 Chlordimeform "ISO" free Cat B (10 yrs) 292529 Imines and their derivatives; salts thereof (excl. chlordimeform [ISO]) free Cat B (10 yrs) 292610 Acrylonitrile free Cat B (10 yrs) 292620 1-Cyanoguanidine "dicyandiamide" free Cat B (10 yrs) 292630 Fenproporex "INN" and its salts; methadone "INN"-intermediate "4-cyano-2-dimethylamino-4,4- diphenylbutane" free Cat B (10 yrs) 292640 alpha-Phenylacetoacetonitrile free Cat B (10 yrs) 292690 Nitrile-function compounds (excl. acrylonitrile, 1-cyanoguanidine "dicyandiamide", fenproporex "INN" and its salts, methadone free Cat B (10 yrs) "INN"-intermediate "4-cyano-2-dimethylamino-4,4-diphenylbutane" and alpha-Phenylacetoacetonitrile) 292700 Diazo-, azo- or azoxy-compounds free Cat B (10 yrs) 292800 Organic derivatives of hydrazine or of hydroxylamine free Cat B (10 yrs) 292910 Isocyanates free Cat B (10 yrs) 104/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 292990 Compounds with nitrogen function (excl. amine-function compounds; oxygen-function amino- compounds; quaternary ammonium salts free Cat B (10 yrs) and hydroxides; lecithin and other phosphoaminolipids; carboxyamide-function compounds; amide-function compounds of carbonic acid; carboxyimide- function, imine-function or nitrile-function compounds; diazo-, azo- or azoxy-compounds; organic derivatives of hydrazine or of hydroxylamine and isocyanates) 293020 Thiocarbamates and dithiocarbamates (excl. inorganic or organic compounds of mercury) free Cat B (10 yrs) 293030 Thiuram mono-, di- or tetrasulphides free Cat B (10 yrs) 293040 Methionine free Cat B (10 yrs) 293060 2-(N,N-Diethylamino)ethanethiol free Cat B (10 yrs) 293070 Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) free Cat B (10 yrs) 293080 Aldicarb (ISO), Captafol (ISO) and methamidophos (ISO) free Cat B (10 yrs) 293090 Organo-sulphur compounds (excl. thiocarbamates and dithiocarbamates, thiuram mono-, di- or tetrasulphides, methionine, 2-(N, free Cat B (10 yrs) N-Diethylamino)ethanethiol, Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)), aldicarb [ISO], captafol [ISO] and methamidophos [ISO]) 293110 Tetramethyl lead and tetraethyl lead free Cat B (10 yrs) 293120 Tributyltin compounds free Cat B (10 yrs) 293131 Dimethyl methylphosphonate free Cat B (10 yrs) 293132 Dimethyl propylphosphonate free Cat B (10 yrs) 293133 Diethyl ethylphosphonate free Cat B (10 yrs) 293134 Sodium 3-(trihydroxysilyl)propyl methylphosphonate free Cat B (10 yrs) 293135 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 105/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 293136 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate free Cat B (10 yrs) 293137 Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate free Cat B (10 yrs) 293138 Salt of methylphosphonic acid and (aminoiminomethyl)urea (1: 1) free Cat B (10 yrs) 293139 Separate chemically defined organo-phosphorous derivatives, n.e.s. free Cat B (10 yrs) 293190 Separate chemically defined organo-inorganic compounds (excl. organo-sulphur, mercury, tetramethyl lead, tetraethyl lead and tributyltin free Cat B (10 yrs) compounds, and organo-phosphorous derivatives) 293211 Tetrahydrofuran free Cat B (10 yrs) 293212 2-Furaldehyde "furfuraldehyde" free Cat B (10 yrs) 293213 Furfuryl alcohol and tetrahydrofurfuryl alcohol free Cat B (10 yrs) 293214 Sucralose free Cat B (10 yrs) 293219 Heterocyclic compounds with oxygen hetero-atom[s] only, containing an unfused furan ring, whether or not hydrogenated, in the structure free Cat B (10 yrs) (excl. tetrahydrofuran, 2-furaldehyde "furfuraldehyde", furfuryl alcohol, tetrahydrofurfuryl alcohol and sucralose) 293220 Lactones free Cat B (10 yrs) 293291 Isosafrole free Cat B (10 yrs) 293292 1-"1,3-Benzodioxol-5-yl"propan-2-one free Cat B (10 yrs) 293293 Piperonal free Cat B (10 yrs) 293294 Safrole free Cat B (10 yrs) 293295 Tetrahydrocannabinols "all isomers" free Cat B (10 yrs) 106/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 293299 Heterocyclic compounds with oxygen hetero-atom[s] only (excl. compounds containing unfused furan ring, whether or not hydrogenated, in free Cat B (10 yrs) the structure, and lactones, isosafrole, 1-[1,3-benzodioxol- 5-yl]propan-2-one, piperonal, safrole, tetrahydrocannabinols "all isomers", and inorganic or organic compounds of mercury) 293311 Phenazone "antipyrin" and its derivatives free Cat B (10 yrs) 293319 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused pyrazole ring, whether or not hydrogenated, in the free Cat B (10 yrs) structure (excl. phenazone "antipyrin" and its derivatives) 293321 Hydantoin and its derivatives free Cat B (10 yrs) 293329 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused imidazole ring, whether or not hydrogenated, in the free Cat B (10 yrs) structure (excl. hydantoin and its derivatives, and products of subheading 3002 10) 293331 Pyridine and its salts free Cat B (10 yrs) 293332 Piperidine and its salts free Cat B (10 yrs) 293333 Alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "INN", diphenoxylate "INN", dipipanone "INN", free Cat B (10 yrs) fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine "INN" "PCP", phenoperidine "INN", pipradol "INN", piritramide "INN", propiram "INN" and trimeperidine "INN", and salts thereof 293339 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused pyridine ring, whether or not hydrogenated, in the free Cat B (10 yrs) structure (excl. pyridine, piperidine, alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "INN", diphenoxylate "INN", dipipanone "INN", fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine "INN" "PCP", phenoperidine "INN", pipradol "INN", piritramide "INN", propiram "INN", trimeperidine "INN", and salts thereof, and inorganic or organic compounds of mercury) 293341 Levorphanol "INN" and its salts free Cat B (10 yrs) 293349 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing in the structure a quinoline or isoquinoline ring-system, whether or free Cat B (10 yrs) not hydrogenated, but not further fused (excl. levorphanol "INN" and its salts, and inorganic or organic compounds of mercury) ELI: http://data.europa.eu/eli/dec/2025/537/oj 107/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 293352 Malonylurea "barbituric acid" and its salts free Cat B (10 yrs) 293353 Allobarbital "INN", amobarbital "INN", barbital "INN", butalbital "INN", butobarbital "INN", cyclobarbital "INN", methylphenobarbital "INN", free Cat B (10 yrs) pentobarbital "INN", phenobarbital "INN", secbutabarbital "INN", secobarbital "INN" and vinylbital "INN", and salts thereof 293354 Derivatives of malonylurea "barbituric acid" and salts thereof (excl. salts of malonylurea) free Cat B (10 yrs) 293355 Loprazolam "INN", mecloqualone "INN", methaqualone "INN" and zipeprol "INN", and salts thereof free Cat B (10 yrs) 293359 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing a pyrimidine ring, whether or not hydrogenated, or piperazine ring free Cat B (10 yrs) in the structure (excl. malonylurea "barbituric acid" and its derivatives, allobarbital "INN", amobarbital "INN", barbital "INN", butalbital "INN", butobarbital "INN", cyclobarbital "INN", methylphenobarbital "INN", pentobarbital "INN", phenobarbital "INN", secbutabarbital "INN", secobarbital "INN", vinylbital "INN", loprazolam "INN", mecloqualone "INN", methaqualone "INN" and zipeprol "INN", and salts thereof) 293361 Melamine free Cat B (10 yrs) 293369 Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused triazine ring, whether or not hydrogenated, in the free Cat B (10 yrs) structure (excl. melamine) 293371 6-Hexanelactam "epsilon-caprolactam" free Cat B (10 yrs) 293372 Clobazam "INN" and methyprylon "INN" free Cat B (10 yrs) 293379 Lactams (excl. 6-hexanelactam "epsilon-caprolactam", clobazam "INN", methyprylon "INN", and inorganic or organic compounds of free Cat B (10 yrs) mercury) 293391 Alprazolam "INN", camazepam "INN", chlordiazepoxide "INN", clonazepam "INN", clorazepate, delorazepam "INN", diazepam "INN", free Cat B (10 yrs) estazolam "INN", ethyl loflazepate "INN", fludiazepam "INN", flunitrazepam "INN", flurazepam "INN", halazepam "INN", lorazepam "INN", lormetazepam "INN", mazindol "INN", medazepam "INN", midazolam "INN", nimetazepam "INN", nitrazepam "INN", nordazepam "INN", oxazepam "INN", pinazepam "INN", prazepam "INN", pyrovalerone "INN", temazepam "INN", tetrazepam "INN" and triazolam "INN", and salts thereof 293392 Azinphos-methyl "ISO" free Cat B (10 yrs) 108/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 293399 Heterocyclic compounds with nitrogen hetero-atom[s] only (excl. those containing an unfused pyrazole, imidazole, pyridine or triazine ring, free Cat B (10 yrs) whether or not hydrogenated, a quinoline or isoquinoline ring-system, not further fused, whether or not hydrogenated, a pyrimidine ring, whether or not hydrogenated, or piperazine ring in the structure, and lactams, alprazolam "INN", camazepam "INN", chlordiazepoxide "INN", clonazepam "INN", clorazepate, delorazepam "INN", diazepam "INN", estazolam "INN", ethyl loflazepate "INN", fludiazepam "INN", flunitrazepam "INN", flurazepam "INN", halazepam "INN", lorazepam "INN", lormetazepam "INN", mazindol "INN", medazepam "INN", midazolam "INN", nimetazepam "INN", nitrazepam "INN", nordazepam "INN", oxazepam "INN", pinazepam "INN", prazepam "INN", pyrovalerone "INN", temazepam "INN", tetrazepam "INN" and triazolam "INN", salts thereof and azinphos-methyl "ISO") 293410 Heterocyclic compounds containing an unfused thiazole ring, whether or not hydrogenated, in the structure free Cat B (10 yrs) 293420 Heterocyclic compounds containing in the structure a benzothiazole ring-system, whether or not hydrogenated, but not further fused (excl. free Cat B (10 yrs) inorganic or organic compounds of mercury) 293430 Heterocyclic compounds containing in the structure a phenothiazine ring-system, whether or not hydrogenated, but not further fused free Cat B (10 yrs) 293491 Aminorex "INN", brotizolam "INN", clotiazepam "INN", cloxazolam "INN", dextromoramide "INN", haloxazolam "INN", ketazolam "INN", free Cat B (10 yrs) mesocarb "INN", oxazolam "INN", pemoline "INN", phendimetrazine "INN", phenmetrazine "INN" and sufentanil "INN", and salts thereof 293499 Nucleic acids and their salts, whether or not chemically defined; heterocyclic compounds (excl. with oxygen only or with nitrogen free Cat B (10 yrs) hetero-atom[s] only, compounds containing in the structure an unfused thiazole ring or a benzothiazole or phenothiazine ring-system, not further fused and aminorex "INN", brotizolam "INN", clotiazepam "INN", cloxazolam "INN", dextromoramide "INN", haloxazolam "INN", ketazolam "INN", mesocarb "INN", oxazolam "INN", pemoline "INN", phendimetrazine "INN", phenmetrazine "INN", sufentanil "INN", and salts thereof, and inorganic or organic compounds of mercury whether or not chemically defined, and products of 3002 10) 293510 N-Methylperfluorooctane sulphonamide free Cat B (10 yrs) 293520 N-Ethylperfluorooctane sulphonamide free Cat B (10 yrs) 293530 N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide free Cat B (10 yrs) 293540 N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 109/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 293550 Perfluorooctane sulphonamides (excl. N-Methylperfluorooctane sulphonamide, N- Ethylperfluorooctane sulphonamide, free Cat B (10 yrs) N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide and N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide) 293590 Sulphonamides (excl. perfluorooctane sulphonamides) free Cat B (10 yrs) 293621 Vitamins A and their derivatives, used primarily as vitamins free Cat B (10 yrs) 293622 Vitamin B1 and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293623 Vitamin B2 and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293624 D-Pantothenic or DL-pantothenic acid "Vitamin B3 or B5" and their derivatives, used primarily as vitamins free Cat B (10 yrs) 293625 Vitamin B6 and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293626 Vitamin B12 and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293627 Vitamin C and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293628 Vitamin E and its derivatives, used primarily as vitamins free Cat B (10 yrs) 293629 Vitamins and their derivatives, used primarily as vitamins, unmixed (excl. vitamins A, B1, B2, B3, B5, B6, B12, C, E and their derivatives) free Cat B (10 yrs) 293690 Provitamins and mixtures of vitamins, of provitamins or of concentrates, whether or not in any solvent, and natural concentrates free Cat B (10 yrs) 293711 Somatropin, its derivatives and structural analogues, used primarily as hormones free Cat B (10 yrs) 293712 Insulin and its salts, used primarily as hormones free Cat B (10 yrs) 293719 Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues, used primarily as free Cat B (10 yrs) hormones (excl. somatropin, its derivatives and structural analogues, and insulin and its salts) 293721 Cortisone, hydrocortisone, prednisone "dehydrocortisone" and prednisolone "dehydrohydrocortisone" free Cat B (10 yrs) 110/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 293722 Halogenated derivatives of corticosteroidal hormones free Cat B (10 yrs) 293723 Oestrogens and progestogens free Cat B (10 yrs) 293729 Steroidal hormones, their derivatives and structural analogues, used primarily as hormones (excl. cortisone, hydrocortisone, prednisone free Cat B (10 yrs) "dehydrocortisone", prednisolone "dehydrohydrocortisone", halogenated derivatives of corticosteroidal hormones, oestrogens and progestogens) 293750 Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues, used primarily as hormones free Cat B (10 yrs) 293790 Hormones, natural or reproduced by synthesis; derivatives and structural analogues thereof, used primarily as hormones (excl. polypeptide free Cat B (10 yrs) hormones, protein hormones, glycoprotein hormones, steroidal hormones, catecholamine hormones, prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues, and amino-acid derivatives, and products of 3002 10) 293810 Rutoside "rutin" and its derivatives free Cat B (10 yrs) 293890 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (excl. rutoside "rutin" and its derivatives) free Cat B (10 yrs) 293911 Concentrates of poppy straw; buprenorphine "INN", codeine, dihydrocodeine "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone free Cat B (10 yrs) "INN", hydromorphone "INN", morphine, nicomorphine "INN", oxycodone "INN", oxymorphone "INN", pholcodine "INN", thebacon "INN" and thebaine, and salts thereof 293919 Alkaloids of opium and their derivatives, and salts thereof (excl. concentrates of poppy straw; buprenorphine "INN", codeine, dihydrocodeine free Cat B (10 yrs) "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone "INN", hydromorphone "INN", morphine, nicomorphine "INN", oxycodone "INN", oxymorphone "INN", pholcodine "INN", thebacon "INN" and thebaine, and salts thereof) 293920 Alkaloids of cinchona and their derivatives; salts thereof free Cat B (10 yrs) 293930 Caffeine and its salts free Cat B (10 yrs) 293941 Ephedrine and its salts free Cat B (10 yrs) 293942 Pseudoephedrine "INN" and its salts free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 111/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 293943 Cathine "INN" and its salts free Cat B (10 yrs) 293944 Norephedrine and its salts free Cat B (10 yrs) 293949 Ephedrines and their salts (excl. ephedrine, pseudoephedrine "INN", cathine "INN", norephedrine, and their salts) free Cat B (10 yrs) 293951 Fenetylline "INN" and its salts free Cat B (10 yrs) 293959 Theophylline and aminophylline "theophylline-ethylenediamine" and their derivatives, and salts thereof (excl. fenetylline "INN" and its salts) free Cat B (10 yrs) 293961 Ergometrine "INN" and its salts free Cat B (10 yrs) 293962 Ergotamine "INN" and its salts free Cat B (10 yrs) 293963 Lysergic acid and its salts free Cat B (10 yrs) 293969 Alkaloids of rye ergot and their derivatives; salts thereof (excl. lysergic acid, ergotamine and ergometrine, and their salts) free Cat B (10 yrs) 293971 Cocaine, ecgonine, levometamfetamine, metamfetamine "INN", metamfetamine racemate, and salts, esters and other derivatives thereof free Cat B (10 yrs) 293979 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (excl. alkaloids of opium, alkaloids free Cat B (10 yrs) of cinchons, theophylline, aminophylline "theophylline-ethylenediamine" alkaloids of rye ergot and their salts and derivatives, cocaine, ecgonine, levometamfetamine, metamfetamine "INN", metamfetamine racemate, and salts, esters and other derivatives thereof, caffeine and ephedrines, and their salts) 293980 Non-vegetal alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives free Cat B (10 yrs) 294000 Sugars, chemically pure (excl. sucrose, lactose, maltose, glucose and fructose); sugar ethers, sugar acetals and sugar esters, and their salts (excl. free Cat B (10 yrs) natural or reproduced by synthesis, provitamins, vitamins, hormones, glycosides, vegetable alkaloids and their salts, ethers, esters and other derivatives) 294110 Penicillins and their derivatives with a penicillanic acid structure; salts thereof free Cat B (10 yrs) 112/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 294120 Streptomycins and their derivatives; salts thereof free Cat B (10 yrs) 294130 Tetracyclines and their derivatives; salts thereof free Cat B (10 yrs) 294140 Chloramphenicol and its derivatives; salts thereof free Cat B (10 yrs) 294150 Erythromycin and its derivatives; salts thereof free Cat B (10 yrs) 294190 Antibiotics (excl. penicillins and their derivatives with a penicillanic acid structure, salts thereof, streptomycins, tetracyclines, free Cat B (10 yrs) chloramphenicol and erythromycin, their derivatives and salts thereof) 294200 Separate chemically defined organic compounds, n.e.s. free Cat B (10 yrs) 300120 Extracts of glands or other organs or of their secretions, for organo-therapeutic uses free Cat B (10 yrs) 300190 Dried glands and other organs for organo-therapeutic uses, whether or not powdered; heparin and its salts; other human or animal free Cat B (10 yrs) substances prepared for therapeutic or prophylactic uses, n.e.s. 300211 Malaria diagnostic test kits free Cat A (5 yrs) 300212 Antisera and other blood fractions free Cat A (5 yrs) 300213 Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale free Cat A (5 yrs) 300214 Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale free Cat A (5 yrs) 300215 Immunological products, put up in measured doses or in forms or packings for retail sale free Cat A (5 yrs) 300219 Immunological products, n.e.s. (code possibly empty, preceding subheadings seem exhaustive) free Cat A (5 yrs) 300220 Vaccines for human medicine free Cat B (10 yrs) 300230 Vaccines for veterinary medicine free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 113/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 300290 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; toxins, cultures of micro-organisms and similar free Cat B (10 yrs) products (excl. yeasts and vaccines) 300310 Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, not in free Cat B (10 yrs) measured doses or put up for retail sale 300320 Medicaments containing antibiotics, not in measured doses or put up for retail sale (excl. medicaments containing penicillins or derivatives free Cat B (10 yrs) thereof with a penicillanic acid structure, or streptomycins or derivatives thereof) 300331 Medicaments containing insulin, not in measured doses or put up for retail sale free Cat B (10 yrs) 300339 Medicaments containing hormones or steroids used as hormones, not containing antibiotics, not in measured doses or put up for retail sale free Cat B (10 yrs) (excl. those containing insulin) 300341 Medicaments containing ephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, not in measured doses or free Cat B (10 yrs) put up for retail sale 300342 Medicaments containing pseudoephedrine "INN" or its salts, not containing hormones, steroids used as hormones or antibiotics, not in free Cat B (10 yrs) measured doses or put up for retail sale 300343 Medicaments containing norephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, not in measured free Cat B (10 yrs) doses or put up for retail sale 300349 Medicaments containing alkaloids or derivatives thereof, not containing hormones, steroids used as hormones or antibiotics, not in free Cat B (10 yrs) measured doses or put up for retail sale (excl. containing ephedrine, pseudoephedrine "INN", norephedrine or their salts) 300360 Medicaments containing any of the following antimalarial active principles: artemisinin "INN" for oral ingestion combined with other free Cat B (10 yrs) pharmaceutical active ingredients, or amodiaquine "INN"; artelinic acid or its salts; artenimol "INN"; artemotil "INN"; artemether "INN"; artesunate "INN"; chloroquine "INN"; dihydroartemisinin "INN"; lumefantrine "INN"; mefloquine "INN"; piperaquine "INN"; pyrimethamine "INN" or sulfadoxine "INN", not containing hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale 114/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 300390 Medicaments consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not in measured doses or put up free Cat B (10 yrs) for retail sale (excl. antibiotics containing hormones or steroids used as hormones, but not containing antibiotics, alkaloids or derivatives thereof, hormones, antibiotics, antimalarial active principles or goods of heading 3002, 3005 or 3006) 300410 Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, put up in free Cat A (5 yrs) measured doses "incl. those for transdermal administration" or in forms or packings for retail sale 300420 Medicaments containing antibiotics, put up in measured doses "incl. those for transdermal administration" or in forms or packings for retail free Cat A (5 yrs) sale (excl. medicaments containing penicillins or derivatives thereof with a penicillanic structure, or streptomycines or derivatives thereof) 300431 Medicaments containing insulin but not antibiotics, put up in measured doses "incl. those for transdermal administration" or in forms or free Cat A (5 yrs) packings for retail sale 300432 Medicaments containing corticosteroid hormones, their derivatives or structural analogues but not antibiotics, put up in measured doses free Cat A (5 yrs) "incl. those for transdermal administration" or in forms or packings for retail sale 300439 Medicaments containing hormones or steroids used as hormones but not antibiotics, put up in measured doses "incl. those for transdermal free Cat A (5 yrs) administration" or in forms or packings for retail sale (excl. medicaments containing insulin or corticosteroid hormones, their derivatives or structural analogues) 300441 Medicaments containing ephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in measured doses free Cat A (5 yrs) "incl. those for transdermal administration" or in forms or packings for retail sale 300442 Medicaments containing pseudoephedrine "INN" or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in free Cat A (5 yrs) measured doses "incl. those for transdermal administration" or in forms or packings for retail sale 300443 Medicaments containing norephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in measured free Cat A (5 yrs) doses "incl. those for transdermal administration" or in forms or packings for retail sale 300449 Medicaments containing alkaloids or derivatives thereof, not containing hormones, steroids used as hormones or antibiotics, put up in free Cat A (5 yrs) measured doses "incl. those for transdermal administration" or in forms or packings for retail sale (excl. containing ephedrine, pseudoephedrine "INN", norephedrine or their salts) ELI: http://data.europa.eu/eli/dec/2025/537/oj 115/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 300450 Medicaments containing provitamins, vitamins, incl. natural concentrates and derivatives thereof used primarily as vitamins, put up in free Cat A (5 yrs) measured doses "incl. those for transdermal administration" or in forms or packings for retail sale (excl. containing antibiotics, hormones, alkaloids, or their derivatives) 300460 Medicaments containing any of the following antimalarial active principles: artemisinin "INN" for oral ingestion combined with other free Cat A (5 yrs) pharmaceutical active ingredients, or amodiaquine "INN"; artelinic acid or its salts; artenimol "INN"; artemotil "INN"; artemether "INN"; artesunate "INN"; chloroquine "INN"; dihydroartemisinin "INN"; lumefantrine "INN"; mefloquine "INN"; piperaquine "INN"; pyrimethamine "INN" or sulfadoxine "INN", put up in measured doses "incl. those for transdermal administration" or in forms or packings for retail sale (excl. containing antibiotics, hormones, alkaloids, provitamins, vitamins, or their derivatives) 300490 Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic purposes, put up in measured doses "incl. those for free Cat A (5 yrs) transdermal administration" or in forms or packings for retail sale (excl. containing antibiotics, hormones or steroids used as hormones, alkaloids, provitamins, vitamins, their derivatives or antimalarial active principles) 300510 Adhesive dressings and other articles having an adhesive layer, impregnated or covered with pharmaceutical substances or put up for retail free Cat A (5 yrs) sale for medical, surgical, dental or veterinary purposes 300590 Wadding, gauze, bandages and the like, e.g. dressings, adhesive plasters, poultices, impregnated or covered with pharmaceutical substances free Cat A (5 yrs) or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. adhesive dressings and other articles having an adhesive layer) 300610 Sterile surgical catgut, similar sterile suture materials, incl. sterile absorbable surgical or dental yarns, and sterile tissue adhesives for surgical free Cat B (10 yrs) wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable 300620 Reagents for determining blood groups or blood factors free Cat B (10 yrs) 300630 Opacifying preparations for x-ray examinations; diagnostic reagents for administration to patients free Cat B (10 yrs) 300640 Dental cements and other dental fillings; bone reconstruction cements free Cat B (10 yrs) 300650 First-aid boxes and kits free Cat B (10 yrs) 116/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 300660 Chemical contraceptive preparations based on hormones, prostaglandins, thromboxanes, leukotrienes, derivatives and structural analogues free Cat B (10 yrs) thereof or on spermicides 300670 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical free Cat B (10 yrs) examinations or as a coupling agent between the body and medical instruments 300691 Appliances identifiable for ostomy use free Cat B (10 yrs) 300692 Waste pharmaceuticals free Cat B (10 yrs) 310100 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment free Cat B (10 yrs) of animal or vegetable products (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 310210 Urea, whether or not in aqueous solution (excl. that in pellet or similar forms, or in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) 310221 Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) 310229 Double salts and mixtures of ammonium sulphate and ammonium nitrate (excl. goods of this chapter in tablets or similar forms or in free Cat B (10 yrs) packages of a gross weight of <= 10 kg) 310230 Ammonium nitrate, whether or not in aqueous solution (excl. that in tablets or similar forms, or in packages with a gross weight of <= free Cat B (10 yrs) 10 kg) 310240 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances for use as fertilisers (excl. those in free Cat B (10 yrs) tablets or similar forms, or in packages with a gross weight of <= 10 kg) 310250 Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) 310260 Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross free Cat B (10 yrs) weight of <= 10 kg) 310280 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 117/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 310290 Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of free Cat B (10 yrs) ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg) 310311 Superphosphates containing by weight => 35 % of diphosphorus pentaoxide "P2O5" (excl. such products in tablets or similar forms, or in free Cat B (10 yrs) packages with a gross weight of <= 10 kg) 310319 Superphosphates (excl. such products containing by weight => 35 % of diphosphorus pentaoxide, or in tablets or similar forms, or in free Cat B (10 yrs) packages with a gross weight of <= 10 kg) 310390 Mineral or chemical phosphatic fertilisers (excl. superphosphates, those in tablets or similar forms, or in packages with a gross weight of <= free Cat B (10 yrs) 10 kg) 310420 Potassium chloride for use as fertiliser (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) 310430 Potassium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) free Cat B (10 yrs) 310490 Carnallite, sylvite and other crude natural potassium salts, potassium magnesium sulphate and mixtures of potassic fertilisers, e.g. mixtures free Cat B (10 yrs) of potassium chloride and potassium sulphate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 310510 Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg free Cat A (5 yrs) 310520 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium (excl. those in tablets or similar free Cat A (5 yrs) forms, or in packages with a gross weight of <= 10 kg) 310530 Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight free Cat A (5 yrs) of <= 10 kg) 310540 Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate free Cat A (5 yrs) "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 118/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 310551 Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium dihydrogenorthophosphate "Monoammonium free Cat A (5 yrs) phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 310559 Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excl. nitrate) and phosphorus but not nitrates (excl. free Cat A (5 yrs) ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 310560 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (excl. those in tablets or similar forms, or in free Cat A (5 yrs) packages with a gross weight of <= 10 kg) 310590 Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium or one principal fertilising substance only, incl. free Cat A (5 yrs) mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) 320110 Quebracho extract free Cat B (10 yrs) 320120 Wattle extract free Cat B (10 yrs) 320190 Tanning extracts of vegetable origin (excl. quebracho extract and wattle extract); tannins and their salts, ethers, esters and other derivatives free Cat B (10 yrs) (excl. organic or inorganic compounds of mercury whether or not chemically defined) 320210 Synthetic organic tanning substances free Cat B (10 yrs) 320290 Inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for free Cat B (10 yrs) pre-tanning 320300 Colouring matter of vegetable or animal origin, incl. dye extracts (excl. animal black), whether or not chemically defined; preparations based free Cat B (10 yrs) on colouring matter of vegetable or animal origin of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320411 Synthetic organic disperse dyes; preparations based on synthetic organic disperse dyes of a kind used to dye fabrics or produce colorant free Cat B (10 yrs) preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) ELI: http://data.europa.eu/eli/dec/2025/537/oj 119/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 320412 Synthetic organic acid dyes, whether or not metallised, and synthetic organic mordant dyes; preparations based on synthetic organic acid or free Cat B (10 yrs) mordant dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320413 Basic synthetic organic dyes; preparations based on basic synthetic organic dyes of a kind used to dye fabrics or produce colorant free Cat B (10 yrs) preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320414 Direct synthetic organic dyes; preparations based on direct synthetic organic dyes of a kind used to dye fabrics or produce colorant free Cat B (10 yrs) preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320415 Synthetic organic vat dyes, incl. those usable in that state as pigments; preparations based on synthetic organic vat dyes of a kind used to dye free Cat B (10 yrs) fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320416 Synthetic organic reactive dyes; preparations based on synthetic organic reactive dyes of a kind used to dye fabrics or produce colorant free Cat B (10 yrs) preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320417 Synthetic organic pigments; preparations based on synthetic organic pigments of a kind used to dye fabrics or produce colorant preparations free Cat B (10 yrs) (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320419 Synthetic organic colouring matter (excl. disperse dyes, acid dyes, mordant dyes, basic dyes, direct dyes, vat dyes and reactive dyes and free Cat B (10 yrs) organic pigments); preparations of the kind used for colouring any materials or for the production of prepared colours, based thereon (excl. preparations in heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215); mixtures of colouring matter in subheading 3204.11 to 3204.19 320420 Synthetic organic products of a kind used as fluorescent brightening agents, whether or not chemically defined free Cat B (10 yrs) 320490 Synthetic organic products of a kind used as luminophores, whether or not chemically defined free Cat B (10 yrs) 320500 Colour lakes (other than Chinese or Japanese lacquer and paints); preparations based on colour lakes of a kind used to dye fabrics or produce free Cat B (10 yrs) colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320611 Pigments and preparations based on titanium dioxide of a kind used for colouring any material or produce colorant preparations, containing free Cat B (10 yrs) >= 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 120/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 320619 Pigments and preparations based on titanium dioxide of a kind used for colouring any material or produce colorant preparations, containing free Cat B (10 yrs) < 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 320620 Pigments and preparations of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations free Cat B (10 yrs) based on chromium compounds (excl. preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215) 320641 Ultramarine and preparations based thereon of a kind used for colouring any material or produce colorant preparations (excl. preparations free Cat B (10 yrs) of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320642 Lithopone and other pigments and preparations based on zinc sulphide of a kind used for colouring any material or produce colorant free Cat B (10 yrs) preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) 320649 Inorganic or mineral colouring matter, n.e.s.; preparations based on inorganic or mineral colouring matter of a kind used for colouring any free Cat B (10 yrs) material or produce colorant preparations, n.e.s. (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215 and inorganic products of a kind used as luminophores) 320650 Inorganic products of a kind used as luminophores, whether or not chemically defined free Cat B (10 yrs) 320710 Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry free Cat B (10 yrs) 320720 Vitrifiable enamels and glazes, engobes "slips" and similar preparations of the kind used in the ceramic, enamelling or glass industry free Cat B (10 yrs) 320730 Liquid lustres and similar preparations of the kind used in the ceramic, enamelling or glass industry free Cat B (10 yrs) 320740 Glass frit and other glass in the form of powder, granules or flakes free Cat B (10 yrs) 320810 Paints and varnishes, incl. enamels and lacquers, based on polyesters, dispersed or dissolved in a non- aqueous medium; solutions based on free Cat B (10 yrs) polyesters in volatile organic solvents, containing > 50 % solvent by weight 320820 Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in a non-aqueous medium; free Cat B (10 yrs) solutions based on acrylic or vinyl polymers in volatile organic solvents, containing > 50 % solvent by weight ELI: http://data.europa.eu/eli/dec/2025/537/oj 121/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 320890 Paints and varnishes based, incl. enamels and lacquers, on synthetic polymers or chemically modified natural polymers, dispersed or free Cat B (10 yrs) dissolved in a non-aqueous medium, and solutions of products of headings 3901 to 3913 in volatile organic solvents, containing > 50 % solvent by weight (excl. those based on polyesters and acrylic or vinyl polymers and solutions of collodion) 320910 Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium free Cat E (excl) 320990 Paints and varnishes, incl. enamels and lacquers, based on synthetic or chemically modified natural polymers, dispersed or dissolved in an free Cat E (excl) aqueous medium (excl. those based on acrylic or vinyl polymers) 321000 Paints and varnishes, incl. enamels, lacquers and distempers (excl. those based on synthetic polymers or chemically modified natural free Cat E (excl) polymers); prepared water pigments of a kind used for finishing leather 321100 Prepared driers free Cat B (10 yrs) 321210 Stamping foils of a kind used in the printing of book bindings or hatband leather free Cat B (10 yrs) 321290 Pigments, incl. metallic powders and flakes, dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of free Cat B (10 yrs) paints; colorants and other colouring matter, n.e.s. put up for retail sale 321310 Sets of artist's, student's or signboard painter's colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans free Cat B (10 yrs) or similar packages 321390 Artist's, student's or signboard painter's colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or free Cat B (10 yrs) similar packages (excl. those in sets) 321410 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings free Cat B (10 yrs) 321490 Non-refractory surfacing preparations for facades, inside walls, floors, ceilings and the like free Cat B (10 yrs) 321511 Black printing ink, whether or not concentrated or solid free Cat B (10 yrs) 321519 Printing ink, whether or not concentrated or solid (excl. black ink) free Cat B (10 yrs) 321590 Ink, whether or not concentrated or solid (excl. printing ink) free Cat B (10 yrs) 122/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 330112 Oils of sweet and bitter orange, whether or not terpeneless, incl. concretes and absolutes (excl. orange- flower oil) free Cat B (10 yrs) 330113 Oils of lemon, whether or not terpeneless, incl. concretes and absolutes free Cat B (10 yrs) 330119 Essential oils of citrus fruit, whether or not terpeneless, incl. concretes and absolutes (excl. those of sweet and bitter orange and lemon) free Cat B (10 yrs) 330124 Oils of peppermint "Mentha piperita", whether or not terpeneless, incl. concretes and absolutes free Cat B (10 yrs) 330125 Oils of mints, whether or not terpeneless, incl. concretes and absolutes (excl. those of peppermint "Mentha piperita") free Cat B (10 yrs) 330129 Essential oils, whether or not terpeneless, incl. concretes and absolutes (excl. those of citrus fruit and mint) free Cat B (10 yrs) 330130 Resinoids free Cat B (10 yrs) 330190 Extracted oleoresins; concentrates of essential oils in fats, fixed oils, waxes and the like, obtained by enfleurage or maceration; terpenic free Cat B (10 yrs) by-products of the deterpenation of essential oils; aromatic aqueous distillates and aqueous solutions of essential oils 330210 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used in free Cat B (10 yrs) the food and drink industries; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages 330290 Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, based on one or more of these substances, of a kind used as raw free Cat B (10 yrs) materials in industry (excl. food or drink industries) 330300 Perfumes and toilet waters (excl. aftershave lotions, personal deodorants and hair lotions) free Cat B (10 yrs) 330410 Lip make-up preparations free Cat E (excl) 330420 Eye make-up preparations free Cat E (excl) 330430 Manicure or pedicure preparations free Cat E (excl) 330491 Make-up or skin care powders, incl. baby powders, whether or not compressed (excl. medicaments) free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 123/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 330499 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), incl. sunscreen or suntan preparations free Cat E (excl) (excl. medicaments, lip and eye make-up preparations, manicure or pedicure preparations and make-up or skin care powders, incl. baby powders) 330510 Shampoos free Cat E (excl) 330520 Preparations for permanent waving or straightening free Cat E (excl) 330530 Hair lacquers free Cat E (excl) 330590 Preparations for use on the hair (excl. shampoos, preparations for permanent waving or straightening and hair lacquers) free Cat E (excl) 330610 Dentifrices, incl. those used by dental practitioners free Cat E (excl) 330620 Yarn used to clean between the teeth "dental floss", in individual retail packages free Cat B (10 yrs) 330690 Preparations for oral or dental hygiene, incl. denture fixative pastes and powders (excl. dentifrices and yarn used to clean between the teeth free Cat B (10 yrs) "dental floss") 330710 Shaving preparations, incl. pre-shave and aftershave products free Cat B (10 yrs) 330720 Personal deodorants and antiperspirants free Cat E (excl) 330730 Perfumed bath salts and other bath and shower preparations free Cat B (10 yrs) 330741 "Agarbatti" and other odoriferous preparations which operate by burning free Cat E (excl) 330749 Preparations for perfuming or deodorising rooms, incl. odoriferous preparations used during religious rites (excl. agarbatti and other free Cat E (excl) odoriferous preparations which operate by burning) 330790 Depilatories and other perfumery, toilet or cosmetic preparations, n.e.s. free Cat B (10 yrs) 340111 Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt free Cat E (excl) and nonwovens, impregnated, coated or covered with soap or detergent, for toilet use, incl. medicated products 124/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 340119 Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt free Cat E (excl) and nonwovens, impregnated, coated or covered with soap or detergent (excl. those for toilet use, incl. medicated products) 340120 Soap in the form of flakes, granules, powder, paste or in aqueous solution free Cat E (excl) 340130 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or free Cat E (excl) not containing soap 340211 Anionic organic surface-active agents, whether or not put up for retail sale (excl. soap) free Cat E (excl) 340212 Cationic organic surface-active agents, whether or not put up for retail sale (excl. soap) free Cat E (excl) 340213 Non-ionic organic surface-active agents, whether or not put up for retail sale (excl. soap) free Cat E (excl) 340219 Organic surface-active agents, whether or not put up for retail sale (excl. anionic, cationic or non- ionic agents and soap) free Cat E (excl) 340220 Surface-active preparations, washing preparations, auxiliary washing preparations and cleaning preparations put up for retail sale (excl. free Cat E (excl) organic surface-active agents, soap and organic surface-active preparations in the form of bars, cakes, moulded pieces or shapes, and products and preparations for washing the skin in the form of liquid or cream) 340290 Surface-active preparations, washing preparations, incl. auxiliary washing preparations and cleaning preparations (excl. those put up for free Cat E (excl) retail sale, organic surface-active agents, soap and organic surface- active preparations in the form of bars, cakes, moulded pieces or shapes, and products and preparations for washing the skin in the form of liquid or cream) 340311 Textile lubricant preparations and preparations of a kind used for the oil or grease treatment of leather, furskins or other material containing free Cat E (excl) petroleum oil or bituminous mineral oil (excl. preparations containing, as basic constituents, >= 70 % petroleum oil or bituminous mineral oil by weight) 340319 Lubricant preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and free Cat E (excl) mould-release preparations, based on lubricants and containing petroleum oil or bituminous mineral oil (excl. preparations containing, as basic constituents, >= 70 % of petroleum oil or bituminous mineral oil by weight and preparations for treating textiles, leather, furskins and other materials) ELI: http://data.europa.eu/eli/dec/2025/537/oj 125/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 340391 Textile lubricant preparations and preparations of a kind used for the oil or grease treatment of leather, furskins or other material not free Cat E (excl) containing petroleum oil or bituminous mineral oil 340399 Lubricant preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti- corrosion preparations and free Cat E (excl) mould-release preparations, based on lubricants but not containing petroleum oil or bituminous mineral oil (excl. preparations for the treatment of textiles, leather, furskins and other materials) 340420 Poly"oxyethylene" [polyethylene glycol] waxes free Cat B (10 yrs) 340490 Artificial waxes and prepared waxes (excl. poly"oxyethylene" [polyethylene glycol] waxes) free Cat B (10 yrs) 340510 Polishes, creams and similar preparations, for footwear or leather, whether or not in the form of paper, wadding, felt, nonwovens, cellular free Cat E (excl) plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) 340520 Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork, whether or not in the form free Cat E (excl) of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) 340530 Polishes and similar preparations for coachwork, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular free Cat E (excl) rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404 and metal polishes) 340540 Scouring pastes and powders and other scouring preparations, whether or not in the form of paper, wadding, felt, nonwovens, cellular free Cat E (excl) plastics or cellular rubber, impregnated, coated or covered with such preparations 340590 Glass or metal polishes, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, free Cat E (excl) coated or covered with such preparations 340600 Candles, tapers and the like free Cat E (excl) 340700 Modelling pastes, incl. those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put free Cat B (10 yrs) up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster "of calcined gypsum or calcium sulphate" 126/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 350110 Casein free Cat B (10 yrs) 350190 Caseinates and other casein derivatives; casein glues (excl. those put up for retail sale as glue and weighing <= 1 kg, and organic or inorganic free Cat B (10 yrs) compounds of mercury whether or not chemically defined) 350211 Egg albumin, dried "e.g. in sheets, scales, flakes, powder" free Cat B (10 yrs) 350219 Egg albumin (excl. dried [e.g. in sheets, scales, flakes, powder]) free Cat B (10 yrs) 350220 Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins containing by weight > 80 % whey proteins, calculated on the free Cat B (10 yrs) dry matter 350290 Albumins, albuminates and other albumin derivatives (excl. egg albumin and milk albumin [incl. concentrates of two or more whey proteins free Cat B (10 yrs) containing by weight > 80 % whey proteins, calculated on the dry matter], and organic or inorganic compounds of mercury whether or not chemically defined) 350300 Gelatin, whether or not in square or rectangular sheets, whether or not surface-worked or coloured, and gelatin derivatives; isinglass; other free Cat B (10 yrs) glues of animal origin (excl. those packaged as glue for retail sale and weighing net <= 1 kg, and casein glues of heading 3501) 350400 Peptones and their derivatives; other protein substances and their derivatives, n.e.s.; hide powder, whether or not chromed (excl. organic or free Cat B (10 yrs) inorganic compounds of mercury whether or not chemically defined) 350510 Dextrins and other modified starches, e.g. pregelatinised or esterified starches free Cat B (10 yrs) 350520 Glues based on starches, dextrins or other modified starches (excl. those put up for retail sale and weighing net <= 1 kg) free Cat B (10 yrs) 350610 Products suitable for use as glues or adhesives put up for retail sale as glues or adhesives, with a net weight of <= 1 kg free Cat E (excl) 350691 Adhesives based on polymers of headings 3901 to 3913 or on rubber (excl. put up for retail sale with a net weight of <= 1 kg) free Cat E (excl) 350699 Glues, prepared, and other prepared adhesives, n.e.s. free Cat E (excl) 350710 Rennet and concentrates thereof free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 127/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 350790 Enzymes and prepared enzymes, n.e.s. (excl. rennet and concentrates thereof) free Cat A (5 yrs) 360100 Propellent powders free Cat A (5 yrs) 360200 Prepared explosives (excl. propellent powders) free Cat A (5 yrs) 360300 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators (excl. grenade detonators and cartridge cases, free Cat A (5 yrs) whether or not with percussion caps) 360410 Fireworks 20 % Cat E (excl) 360490 Signalling flares, rain rockets, fog signals and other pyrotechnic articles (excl. fireworks and cartridge blanks) free Cat A (5 yrs) 360500 Matches (excl. pyrotechnic articles of heading 3604) free Cat A (5 yrs) 360610 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, with a capacity of <= 300 cm3 free Cat A (5 yrs) 360690 Ferro-cerium and other pyrophoric alloys in all forms; metaldehyde, hexamethylenetetramine and similar products in tablets, sticks or free Cat A (5 yrs) similar forms, for use as fuel; alcohol-based fuels and prepared fuels of a similar kind, whether solid or in paste form; resin torches, firelighters and the like 370110 Photographic plates and film in the flat, sensitised, unexposed, for X-ray (excl. of paper, paperboard and textiles) free Cat A (5 yrs) 370120 Instant print film in the flat, sensitised, unexposed, whether or not in packs free Cat A (5 yrs) 370130 Photographic plates and film in the flat, sensitised, unexposed, with any side > 255 mm free Cat A (5 yrs) 370191 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, for colour free Cat A (5 yrs) photography "polychrome" (excl. instant print film) 370199 Photographic plates and film in the flat for monochrome photography, sensitised, unexposed, of any material other than paper, paperboard free Cat A (5 yrs) or textiles (excl. X-ray film and photographic plates, film in the flat with any side > 255 mm, and instant print film) 370210 Photographic film in rolls, unexposed, for X-ray (excl. of paper, paperboard or textiles) free Cat A (5 yrs) 128/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 370231 Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without perforations, width <= 105 mm, for colour photography free Cat A (5 yrs) "polychrome" (excl. that of paper, paperboard or textiles) 370232 Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without perforations, width <= 105 mm, with silver halide free Cat A (5 yrs) emulsion for monochrome photography (excl. that of paper, paperboard or textiles and X-ray film) 370239 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width <= 105 mm, for monochrome free Cat A (5 yrs) photography (excl. film with silver halide emulsion, film made of paper, paperboard or textiles and X-ray film) 370241 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for free Cat A (5 yrs) colour photography "polychrome" (excl. that of paper, paperboard or textiles) 370242 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for free Cat A (5 yrs) monochrome photography (excl. that of paper, paperboard or textiles) 370243 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length <= 200 m (excl. free Cat A (5 yrs) that of paper, paperboard or textiles) 370244 Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 105 mm to 610 mm (excl. that of free Cat A (5 yrs) paper, paperboard or textiles) 370252 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width <= 16 mm (excl. of paper, free Cat A (5 yrs) paperboard or textiles) 370253 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm to 35 mm, free Cat A (5 yrs) length <= 30 m, for slides 370254 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but <= 35 mm, free Cat A (5 yrs) length <= 30 m (excl. of paper, paperboard and textiles; for slides) 370255 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but <= 35 mm, free Cat A (5 yrs) length > 30 m (excl. of paper, paperboard and textiles; for slides) 370256 Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 35 mm (excl. that of free Cat A (5 yrs) paper, paperboard or textiles) ELI: http://data.europa.eu/eli/dec/2025/537/oj 129/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 370296 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width <= 35 mm, length <= 30 m (excl. free Cat A (5 yrs) of paper, paperboard and textiles; X-ray film) 370297 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width <= 35 mm, length > 30 m (excl. free Cat A (5 yrs) of paper, paperboard and textiles; X-ray film) 370298 Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width > 35 mm (excl. of paper, free Cat A (5 yrs) paperboard and textiles; X-ray film) 370310 Photographic paper, paperboard and textiles, sensitised, unexposed, in rolls > 610 mm wide free Cat A (5 yrs) 370320 Photographic paper, paperboard and textiles, sensitised, unexposed, for colour photography "polychrome" (excl. products in rolls > 610 mm free Cat A (5 yrs) wide) 370390 Photographic paper, paperboard and textiles, sensitised, unexposed, for monochrome photography (excl. products in rolls > 610 mm wide) free Cat A (5 yrs) 370400 Photographic plates, film, paper, paperboard and textiles, exposed but not developed free Cat A (5 yrs) 370500 Photographic plates and film, exposed and developed (excl. products made of paper, paperboard or textiles, cinematographic film and free Cat A (5 yrs) ready-to-use printing plates) 370610 Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack, width >= 35 mm free Cat A (5 yrs) 370690 Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack, width < 35 mm free Cat A (5 yrs) 370710 Sensitising emulsions "for photographic uses" free Cat A (5 yrs) 370790 Preparation of chemicals for photographic uses, incl. unmixed products put up in measured portions or put up for retail sale in a form ready free Cat A (5 yrs) for use (excl. varnishes, glues, adhesives and similar preparations, sensitising emulsions and salts and precious-metal compounds etc. of heading 2843 to 2846) 130/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 380110 Artificial graphite (excl. retort graphite, retort carbon and goods of artificial graphite, incl. refractory materials based on artificial graphite) free Cat A (5 yrs) 380120 Colloidal or semi-colloidal graphite free Cat A (5 yrs) 380130 Carbonaceous pastes for electrodes and similar pastes for furnace linings free Cat A (5 yrs) 380190 Preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures (excl. carbonaceous pastes free Cat A (5 yrs) for electrodes and similar pastes for furnace linings) 380210 Activated carbon (excl. medicaments or deodorant products for fridges, vehicles etc., put up for retail sale) free Cat A (5 yrs) 380290 Activated kieselguhr and other activated natural mineral products; animal black, whether or not spent (excl. activated carbon, calcinated free Cat A (5 yrs) diatomite without the addition of sintering agents and activated chemical products) 380300 Tall oil, whether or not refined free Cat A (5 yrs) 380400 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, incl. lignin sulphonates free Cat A (5 yrs) (excl. tall oil, sodium hydroxide "caustic soda" and sulphate pitch) 380510 Gum, wood or sulphate turpentine oils free Cat A (5 yrs) 380590 Crude dipentene; sulphite turpentine and other crude para-cymene; terpenic oils produced by the distillation or other treatment of free Cat A (5 yrs) coniferous woods (excl. gum turpentine, wood turpentine and sulphate turpentine) 380610 Rosin and resin acids free Cat A (5 yrs) 380620 Salts of rosin, of resin acids or of derivatives of rosin or resin acids (excl. salts of rosin adducts) free Cat A (5 yrs) 380630 Ester gums free Cat A (5 yrs) 380690 Derivatives of rosin, incl. salts of rosin adducts, and of resin acids, light and heavy resin oils and modified natural resins obtained by heat free Cat A (5 yrs) treatment "run gums" (excl. salts of rosin, of resin acids or salts of derivatives of rosin or resin acids, and ester gums) ELI: http://data.europa.eu/eli/dec/2025/537/oj 131/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 380700 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewer's pitch and similar preparations based on rosin, resin acids free Cat A (5 yrs) or vegetable pitch (excl. Burgundy pitch, yellow pitch, stearin pitch, fatty acid pitch, fatty tar and glycerin pitch) 380852 DDT "ISO" "clofenotane "INN"", in packings of a net weight content <= 300 g free Cat A (5 yrs) 380859 Goods of heading 3808 containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl free Cat A (5 yrs) (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion- methyl (ISO) (methyl-parathion); penta-and-octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5- trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. Also dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO) 380861 Goods of heading 3808, containing alpha-cypermethrin "ISO", bendiocarb "ISO", bifenthrin "ISO", chlorfenapyr "ISO", cyfluthrin "ISO", free Cat A (5 yrs) deltamethrin "INN, ISO", etofenprox "INN", fenitrothion "ISO", lambda-cyhalothrin "ISO", malathion "ISO", pirimiphos-methyl "ISO" or propoxur "ISO", in packings of a net weight content <= 300 g 380862 Goods of heading 3808, containing alpha-cypermethrin "ISO", bendiocarb "ISO", bifenthrin "ISO", chlorfenapyr "ISO", cyfluthrin "ISO", free Cat A (5 yrs) deltamethrin "INN, ISO", etofenprox "INN", fenitrothion "ISO", lambda-cyhalothrin "ISO", malathion "ISO", pirimiphos-methyl "ISO" or propoxur "ISO", in packings of a net weight content > 300 g but <= 7,5 kg 380869 Goods of heading 3808, containing alpha-cypermethrin "ISO", bendiocarb "ISO", bifenthrin "ISO", chlorfenapyr "ISO", cyfluthrin "ISO", free Cat A (5 yrs) deltamethrin "INN, ISO", etofenprox "INN", fenitrothion "ISO", lambda-cyhalothrin "ISO", malathion "ISO", pirimiphos-methyl "ISO" or propoxur "ISO" (excl. in packings of a net weight content <= 7,5 kg) 380891 Insecticides, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheadings 3808.52 to 3808.69) free Cat A (5 yrs) 380892 Fungicides, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.59) free Cat A (5 yrs) 380893 Herbicides, anti-sprouting products and plant-growth regulators, put up in forms or packings for retail sale or as preparations or articles free Cat A (5 yrs) (excl. goods of subheading 3808.59) 132/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 380894 Disinfectants, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.59) free Cat A (5 yrs) 380899 Rodenticides and other plant protection products put up for retail sale or as preparations or articles (excl. insecticides, fungicides, herbicides, free Cat A (5 yrs) disinfectants, and goods of subheading 3808.59) 380910 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations such as dressings and free Cat A (5 yrs) mordants of a kind used in the textile, paper, leather or like industries, n.e.s., based on starch or derivatives thereof 380991 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants free Cat A (5 yrs) of a kind used in the textile or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) 380992 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants free Cat A (5 yrs) of a kind used in the paper or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) 380993 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants free Cat A (5 yrs) of a kind used in the leather or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) 381010 Pickling preparations for metal surfaces; soldering, brazing or welding pastes and powders consisting of metal and other materials free Cat A (5 yrs) 381090 Fluxes and other auxiliary preparations for soldering, brazing or welding; preparations of a kind used as cores or coatings for welding free Cat A (5 yrs) electrodes or rods (excl. soldering, brazing or welding powders and pastes consisting of metal and other materials, and welding electrodes or rods of base metals or metal carbides coated with fluxes) 381111 Anti-knock preparations for motor fuels based on lead compounds free Cat A (5 yrs) 381119 Anti-knock preparations for motor fuels (excl. those based on lead compounds) free Cat A (5 yrs) 381121 Prepared additives for oil lubricants containing petroleum oil or bituminous mineral oil free Cat A (5 yrs) 381129 Prepared additives for oil lubricants not containing petroleum oil or bituminous mineral oil free Cat A (5 yrs) 381190 Oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils, incl. free Cat A (5 yrs) gasoline, or for other liquids used for the same purposes as mineral oils (excl. anti-knock preparations and oil lubricant additives) ELI: http://data.europa.eu/eli/dec/2025/537/oj 133/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 381210 Prepared rubber accelerators free Cat A (5 yrs) 381220 Compound plasticisers for rubber or plastics, n.e.s. free Cat A (5 yrs) 381231 Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline "TMQ" free Cat A (5 yrs) 381239 Anti-oxidising preparations and other compound stabilisers for rubber or plastics (excl. mixtures of oligomers of free Cat A (5 yrs) 2,2,4-trimethyl-1,2-dihydroquinoline "TMQ") 381300 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades (excl. full or empty fire-extinguishing devices, whether or free Cat A (5 yrs) not portable, unmixed chemically undefined products with fire-extinguishing properties in other forms) 381400 Organic composite solvents and thinners, n.e.s.; prepared paint or varnish removers (excl. nail varnish remover) free Cat A (5 yrs) 381511 Supported catalysts with nickel or a nickel compound as the active substance, n.e.s. free Cat A (5 yrs) 381512 Supported catalysts with precious metal or a precious-metal compound as the active substance, n.e.s. free Cat A (5 yrs) 381519 Supported catalysts, n.e.s. (excl. with precious metal, a precious-metal compound, nickel or a nickel compound as the active substance) free Cat A (5 yrs) 381590 Reaction initiators, reaction accelerators and catalytic preparations, n.e.s. (excl. rubber accelerators and supported catalysts) free Cat A (5 yrs) 381600 Refractory cements, mortars, concretes and similar compositions (excl. preparations based on graphite or other carbonaceous substances) free Cat A (5 yrs) 381700 Mixed alkylbenzenes and mixed alkylnaphthalenes produced by the alkylation of benzene and naphthalene (excl. mixed isomers of cyclic free Cat A (5 yrs) hydrocarbons) 381800 Chemical elements and compounds doped for use in electronics, in the form of discs, wafers, cylinders, rods or similar forms, or cut into free Cat A (5 yrs) discs, wafers or similar forms, whether or not polished or with a uniform epitaxial coating (excl. elements that have been further processed, e.g. by selective diffusion) 381900 Hydraulic brake fluids and other prepared liquids for hydraulic transmission not containing petroleum oil or bituminous mineral oil, or free Cat A (5 yrs) containing < 70 % petroleum oil or bituminous mineral oil by weight 134/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 382000 Anti-freezing preparations and prepared de-icing fluids (excl. prepared additives for mineral oils or other liquids used for the same purposes free Cat A (5 yrs) as mineral oils) 382100 Prepared culture media for the development or maintenance of micro-organisms "incl. viruses and the like" or of plant, human or animal free Cat A (5 yrs) cells 382200 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, and certified free Cat A (5 yrs) reference materials (excl. compound diagnostic reagents designed to be administered to the patient, blood-grouping reagents, animal blood prepared for therapeutic, prophylactic or diagnostic uses and vaccines, toxins, cultures of micro-organisms and similar products) 382311 Stearic acid, industrial free Cat A (5 yrs) 382312 Oleic acid, industrial free Cat A (5 yrs) 382313 Tall oil fatty acids, industrial free Cat A (5 yrs) 382319 Fatty acids, industrial, monocarboxylic; acid oils from refining (excl. stearic acid, oleic acid and tall oil fatty acids) free Cat A (5 yrs) 382370 Fatty alcohols, industrial free Cat A (5 yrs) 382410 Prepared binders for foundry moulds or cores free Cat A (5 yrs) 382430 Non-agglomerated metal carbides mixed together or with metallic binders free Cat A (5 yrs) 382440 Prepared additives for cements, mortars or concretes free Cat A (5 yrs) 382450 Non-refractory mortars and concretes free Cat A (5 yrs) 382460 Sorbitol (excl. D-glucitol [sorbitol]) free Cat A (5 yrs) 382471 Mixtures containing chlorofluorocarbons "CFCs", whether or not containing hydrochlorofluorocarbons "HCFCs", perfluorocarbons "PFCs" free Cat A (5 yrs) or hydrofluorocarbons "HFCs" 382472 Mixtures containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 135/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 382473 Mixtures containing hydrobromofluorocarbons "HBFCs" free Cat A (5 yrs) 382474 Mixtures containing hydrochlorofluorocarbons "HCFCs", whether or not containing perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", free Cat A (5 yrs) but not containing chlorofluorocarbons "CFCs" 382475 Mixtures containing carbon tetrachloride free Cat A (5 yrs) 382476 Mixtures containing 1,1,1-trichloroethane "methyl chloroform" free Cat A (5 yrs) 382477 Mixtures containing bromomethane "methyl bromide" or bromochloromethane free Cat A (5 yrs) 382478 Mixtures containing perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", but not containing chlorofluorocarbons "CFCs" or free Cat A (5 yrs) hydrochlorofluorocarbons "HCFCs" 382479 Mixtures containing halogenated derivatives of methane, ethane or propane (excl. those of subheadings 3824.71.00 to 3824.78.00) free Cat A (5 yrs) 382481 Mixtures and preparations containing oxirane "ethylene oxide" free Cat A (5 yrs) 382482 Mixtures and preparations containing polychlorinated biphenyls "PCBs", polychlorinated terphenyls "PCTs" or polybrominated biphenyls free Cat A (5 yrs) "PBBs" 382483 Mixtures and preparations containing tris"2,3-dibromopropyl" phosphate free Cat A (5 yrs) 382484 Mixtures and preparations containing aldrin "ISO", camphechlor "ISO" "toxaphene", chlordane "ISO", chlordecone "ISO", DDT "ISO" free Cat A (5 yrs) "clofenotane "INN", 1,1,1-trichloro-2,2-bis"p- chlorophenyl"ethane", dieldrin "ISO, INN", endosulfan "ISO", endrin "ISO", heptachlor "ISO" or mirex "ISO" 382485 Mixtures and preparations containing 1,2,3,4,5,6-hexachlorocyclohexane "HCH "ISO"", including lindane "ISO, INN" free Cat A (5 yrs) 382486 Mixtures and preparations containing pentachlorobenzene "ISO" or hexachlorobenzene "ISO" free Cat A (5 yrs) 382487 Mixtures and preparations containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane free Cat A (5 yrs) sulphonyl fluoride 136/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 382488 Mixtures and preparations containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers free Cat A (5 yrs) 382491 Mixtures and preparations consisting mainly of "5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl"methyl methyl methylphosphonate free Cat A (5 yrs) and bis["5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- yl"methyl] methylphosphonate 382499 Chemical products and preparations of the chemical or allied industries, incl. those consisting of mixtures of natural products, n.e.s. free Cat A (5 yrs) 382510 Municipal waste free Cat A (5 yrs) 382520 Sewage sludge free Cat A (5 yrs) 382530 Clinical waste free Cat A (5 yrs) 382541 Waste organic solvents, halogenated free Cat A (5 yrs) 382549 Waste organic solvents, non-halogenated free Cat A (5 yrs) 382550 Wastes of metal pickling liquors, of hydraulic fluids, brake fluids and anti-freeze fluids free Cat A (5 yrs) 382561 Wastes from chemical or allied industries, mainly containing organic constituents (excl. anti-freeze fluids) free Cat A (5 yrs) 382569 Wastes from chemical or allied industries (excl. wastes of metal pickling liquors, of hydraulic fluids, brake fluids and anti-freeze fluids and free Cat A (5 yrs) those mainly containing organic constituents) 382590 Residual products of the chemical or allied industries, n.e.s. (excl. waste) free Cat A (5 yrs) 382600 Biodiesel and mixtures thereof, not containing or containing < 70 % by weight of petroleum oils or oils obtained from bituminous minerals free Cat A (5 yrs) 390110 Polyethylene with a specific gravity of < 0,94, in primary forms free Cat A (5 yrs) 390120 Polyethylene with a specific gravity of >= 0,94, in primary forms free Cat A (5 yrs) 390130 Ethylene-vinyl acetate copolymers, in primary forms free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 137/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 390140 Ethylene-alpha-olefins copolymers, having a specific gravity of < 0,94 , in primary forms free Cat A (5 yrs) 390190 Polymers of ethylene, in primary forms (excl. polyethylene and ethylene-vinyl acetate copolymers) free Cat A (5 yrs) 390210 Polypropylene, in primary forms free Cat A (5 yrs) 390220 Polyisobutylene, in primary forms free Cat A (5 yrs) 390230 Propylene copolymers, in primary forms free Cat A (5 yrs) 390290 Polymers of propylene or of other olefins, in primary forms (excl. polypropylene, polyisobutylene and propylene copolymers) free Cat A (5 yrs) 390311 Expansible polystyrene, in primary forms free Cat A (5 yrs) 390319 Polystyrene, in primary forms (excl. expansible) free Cat A (5 yrs) 390320 Styrene-acrylonitrile copolymers "SAN", in primary forms free Cat A (5 yrs) 390330 Acrylonitrile-butadiene-styrene copolymers "ABS", in primary forms free Cat A (5 yrs) 390390 Polymers of styrene, in primary forms (excl. polystyrene, styrene-acrylonitrile copolymers "SAN" and acrylonitrile-butadiene-styrene "ABS") free Cat A (5 yrs) 390410 Poly"vinyl chloride", in primary forms, not mixed with any other substances free Cat A (5 yrs) 390421 Non-plasticised poly"vinyl chloride", in primary forms, mixed with other substances free Cat A (5 yrs) 390422 Plasticised poly"vinyl chloride", in primary forms, mixed with other substances free Cat A (5 yrs) 390430 Vinyl chloride-vinyl acetate copolymers, in primary forms free Cat A (5 yrs) 390440 Vinyl chloride copolymers, in primary forms (excl. vinyl chloride-vinyl acetate copolymers) free Cat A (5 yrs) 390450 Vinylidene chloride polymers, in primary forms free Cat A (5 yrs) 138/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 390461 Polytetrafluoroethylene, in primary forms free Cat A (5 yrs) 390469 Fluoropolymers of vinyl chloride or of other halogenated olefins, in primary forms (excl. polytetrafluoroethylene) free Cat A (5 yrs) 390490 Polymers of vinyl chloride or other halogenated olefins, in primary forms (excl. poly"vinyl chloride", vinyl chloride copolymers, vinylidene free Cat A (5 yrs) chloride polymers and fluoropolymers) 390512 Poly"vinyl acetate", in aqueous dispersion free Cat A (5 yrs) 390519 Poly"vinyl acetate", in primary forms (excl. in aqueous dispersion) free Cat A (5 yrs) 390521 Vinyl acetate copolymers, in aqueous dispersion free Cat A (5 yrs) 390529 Vinyl acetate copolymers, in primary forms (excl. in aqueous dispersion) free Cat A (5 yrs) 390530 Poly"vinyl alcohol", in primary forms, whether or not containing unhydrolyzed acetate groups free Cat A (5 yrs) 390591 Copolymers of vinyl, in primary forms (excl. vinyl chloride-vinyl acetate copolymers and other vinyl chloride copolymers, and vinyl acetate free Cat A (5 yrs) copolymers) 390599 Polymers of vinyl esters and other vinyl polymers, in primary forms (excl. those of vinyl chloride or other halogenated olefins, poly"vinyl free Cat A (5 yrs) acetate", vinyl acetate copolymers and poly"vinyl alcohol", whether or not containing unhydrolised acetate groups) 390610 Poly"methyl methacrylate", in primary forms free Cat A (5 yrs) 390690 Acrylic polymers, in primary forms (excl. poly"methyl methacrylate") free Cat A (5 yrs) 390710 Polyacetals, in primary forms free Cat A (5 yrs) 390720 Polyethers, in primary forms (excl. polyacetals and goods of 3002 10) free Cat A (5 yrs) 390730 Epoxide resins, in primary forms free Cat A (5 yrs) 390740 Polycarbonates, in primary forms free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 139/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 390750 Alkyd resins, in primary forms free Cat A (5 yrs) 390761 Poly"ethylene terephthalate", in primary forms, having a viscosity number of >= 78 ml/g free Cat A (5 yrs) 390769 Poly"ethylene terephthalate", in primary forms, having a viscosity number of < 78 ml/g free Cat A (5 yrs) 390770 Poly"lactic acid", in primary forms free Cat A (5 yrs) 390791 Unsaturated polyallyl esters and other polyesters, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate" and free Cat A (5 yrs) poly"lactic acid") 390799 Saturated polyesters in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate" and poly"lactic acid") free Cat A (5 yrs) 390810 Polyamides-6, - 11, - 12, -6,6, -6,9, -6,10 or -6,12, in primary forms free Cat A (5 yrs) 390890 Polyamides, in primary forms (excl. polyamides-6, - 11, - 12, -6,6, -6,9, -6,10 and -6,12) free Cat A (5 yrs) 390910 Urea resins and thiourea resins, in primary forms free Cat A (5 yrs) 390920 Melamine resins, in primary forms free Cat A (5 yrs) 390931 Poly"methylene phenyl isocyanate" "crude MDI, polymeric MDI", in primary forms free Cat A (5 yrs) 390939 Amino-resins, in primary forms (excl. urea, thiourea and melamine resins and MDI) free Cat A (5 yrs) 390940 Phenolic resins, in primary forms free Cat A (5 yrs) 390950 Polyurethanes, in primary forms free Cat A (5 yrs) 391000 Silicones in primary forms free Cat A (5 yrs) 391110 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes, in primary forms free Cat A (5 yrs) 391190 Polysulphides, polysulphones and other polymers and prepolymers produced by chemical synthesis, n.e.s., in primary forms free Cat A (5 yrs) 140/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 391211 Non-plasticised cellulose acetates, in primary forms free Cat A (5 yrs) 391212 Plasticised cellulose acetates, in primary forms free Cat A (5 yrs) 391220 Cellulose nitrates, incl. collodions, in primary forms free Cat A (5 yrs) 391231 Carboxymethylcellulose and its salts, in primary forms free Cat A (5 yrs) 391239 Cellulose ethers, in primary forms (excl. carboxymethylcellulose and its salts) free Cat A (5 yrs) 391290 Cellulose and chemical derivatives thereof, n.e.s., in primary forms (excl. cellulose acetates, cellulose nitrates and cellulose ethers) free Cat A (5 yrs) 391310 Alginic acid, its salts and esters, in primary forms free Cat A (5 yrs) 391390 Natural polymers and modified natural polymers, e.g. hardened proteins, chemical derivatives of natural rubber, n.e.s., in primary forms free Cat A (5 yrs) (excl. alginic acid and its salts and esters) 391400 Ion-exchangers based on polymers of heading 3901 to 3913, in primary forms free Cat A (5 yrs) 391510 Waste, parings and scrap, of polymers of ethylene free Cat A (5 yrs) 391520 Waste, parings and scrap, of polymers of styrene free Cat A (5 yrs) 391530 Waste, parings and scrap, of polymers of vinyl chloride free Cat A (5 yrs) 391590 Waste, parings and scrap of plastics (excl. that of polymers of ethylene, styrene and vinyl chloride) free Cat A (5 yrs) 391610 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of polymers of ethylene, whether or not free Cat A (5 yrs) surface-worked but not further worked 391620 Monofilament with any cross-sectional dimension of > 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not free Cat A (5 yrs) otherwise worked, of polymers of vinyl chloride ELI: http://data.europa.eu/eli/dec/2025/537/oj 141/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 391690 Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of plastics, whether or not surface worked free Cat A (5 yrs) but not further worked (excl. that of polymers of ethylene and vinyl chloride) 391710 Artificial guts "sausage casings" of hardened protein or cellulose materials free Cat A (5 yrs) 391721 Rigid tubes, pipes and hoses, of polymers of ethylene free Cat A (5 yrs) 391722 Rigid tubes, pipes and hoses of polymers of propylene free Cat A (5 yrs) 391723 Rigid tubes, pipes and hoses, of polymers of vinyl chloride free Cat A (5 yrs) 391729 Rigid tubes, pipes and hoses, of plastics (excl. those of polymers of ethylene, propylene and vinyl chloride) free Cat A (5 yrs) 391731 Flexible tubes, pipes and hoses, of plastics, burst pressure >= 27,6 MPa free Cat A (5 yrs) 391732 Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined with other materials, without fittings free Cat A (5 yrs) 391733 Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined with other materials, with fittings, seals or connectors free Cat A (5 yrs) 391739 Flexible tubes, pipes and hoses, of plastics, reinforced or otherwise combined with other materials (excl. those with a burst pressure of >= free Cat A (5 yrs) 27,6 MPa) 391740 Fittings, e.g. joints, elbows, flanges, of plastics, for tubes, pipes and hoses free Cat A (5 yrs) 391810 Floor coverings, whether or not self-adhesive, in rolls or in the form of tiles, and wall or ceiling coverings "in rolls with a width of >= 45 cm, free Cat A (5 yrs) consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated", of polymers of vinyl chloride 391890 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, and wall or ceiling coverings in rolls with a width of free Cat A (5 yrs) >= 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated (excl. coverings of polymers of vinyl chloride) 391910 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls <= 20 cm wide free Cat A (5 yrs) 142/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 391990 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls > 20 cm wide (excl. floor, wall and free Cat A (5 yrs) ceiling coverings of heading 3918) 392010 Plates, sheets, film, foil and strip, of non-cellular polymers of ethylene, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392020 Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with free Cat A (5 yrs) other materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392030 Plates, sheets, foil, film and strip, of non-cellular polymers of styrene, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392043 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight >= 6 % of plasticisers, not reinforced, free Cat A (5 yrs) laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392049 Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight < 6 % of plasticisers, not reinforced, free Cat A (5 yrs) laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392051 Plates, sheets, film, foil and strip, of non-cellular poly"methyl methacrylate", not reinforced, laminated, supported or similarly combined with free Cat A (5 yrs) other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392059 Plates, sheets, film, foil and strip, of non-cellular acrylic polymers, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self- adhesive products, and floor, wall and ceiling coverings of heading 3918) 392061 Plates, sheets, film, foil and strip, of non-cellular polycarbonates, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self- adhesive products, and floor, wall and ceiling coverings of heading 3918) ELI: http://data.europa.eu/eli/dec/2025/537/oj 143/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 392062 Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not reinforced, laminated, supported or similarly combined free Cat A (5 yrs) with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392063 Plates, sheets, film, foil and strip, of non-cellular unsaturated polyesters, not reinforced, laminated, supported or similarly combined with free Cat A (5 yrs) other materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self- adhesive products, and floor, wall and ceiling coverings of heading 3918) 392069 Plates, sheets, film, foil and strip, of non-cellular polyesters, not reinforced, laminated, supported or similarly combined with other materials, free Cat A (5 yrs) not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. polycarbonates, polythylene terephthalate and other unsaturated polyesters, self-adhesive products, and floor, wall and ceiling coverings in heading 3918) 392071 Plates, sheets, film, foil and strip, of non-cellular regenerated cellulose, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392073 Plates, sheets, film, foil and strip, of non-cellular cellulose acetates, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) 392079 Plates, sheets, film, foil and strip, of non-cellular cellulose derivatives, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. products of cellulose acetates, self-adhesive products, floor, wall and ceiling coverings of heading 3918) 392091 Plates, sheets, film, foil and strip, of non-cellular poly"vinyl butyral", not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 392092 Plates, sheets, film, foil and strip, of non-cellular polyamides, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 144/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 392093 Plates, sheets, film, foil and strip, of non-cellular amino-resins, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 392094 Plates, sheets, film, foil and strip, of non-cellular phenolic resins, not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface- worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) 392099 Plates, sheets, film, foil and strip, of non-cellular plastics, n.e.s., not reinforced, laminated, supported or similarly combined with other free Cat A (5 yrs) materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 392111 Plates, sheets, film, foil and strip, of cellular polymers of styrene, unworked or merely surface- worked or merely cut into squares or free Cat A (5 yrs) rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 392112 Plates, sheets, film, foil and strip, of cellular polymers of vinyl chloride, unworked or merely surface- worked or merely cut into squares or free Cat A (5 yrs) rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 392113 Plates, sheets, film, foil and strip, of cellular polyurethanes, unworked or merely surface-worked or merely cut into squares or rectangles free Cat A (5 yrs) (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 392114 Plates, sheets, film, foil and strip, of regenerated cellular cellulose, unworked or merely surface- worked or merely cut into squares or free Cat A (5 yrs) rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 392119 Plates, sheets, film, foil and strip, of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excl.those free Cat A (5 yrs) of polymers of styrene, vinyl chloride, polyurethanes and regenerated cellulose, self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) ELI: http://data.europa.eu/eli/dec/2025/537/oj 145/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 392190 Plates, sheets, film, foil and strip, of plastics, reinforced, laminated, supported or similarly combined with other materials, unworked or free Cat A (5 yrs) merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic; self-adhesive products, floor, wall and ceiling coverings of heading 3918) 392210 Baths, shower-baths, sinks and washbasins, of plastics free Cat A (5 yrs) 392220 Lavatory seats and covers, of plastics free Cat A (5 yrs) 392290 Bidets, lavatory pans, flushing cisterns and similar sanitary ware, of plastics (excl. baths, shower- baths, sinks, washbasins, lavatory seats and free Cat A (5 yrs) covers) 392310 Boxes, cases, crates and similar articles for the conveyance or packaging of goods, of plastics free Cat A (5 yrs) 392321 Sacks and bags, incl. cones, of polymers of ethylene free Cat A (5 yrs) 392329 Sacks and bags, incl. cones, of plastics (excl. those of polymers of ethylene) free Cat A (5 yrs) 392330 Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics free Cat A (5 yrs) 392340 Spools, cops, bobbins and similar supports, of plastics free Cat A (5 yrs) 392350 Stoppers, lids, caps and other closures, of plastics free Cat A (5 yrs) 392390 Articles for the conveyance or packaging of goods, of plastics (excl. boxes, cases, crates and similar articles; sacks and bags, incl. cones; free Cat A (5 yrs) carboys, bottles, flasks and similar articles; spools, spindles, bobbins and similar supports; stoppers, lids, caps and other closures) 392410 Tableware and kitchenware, of plastics free Cat E (excl) 392490 Household articles and toilet articles, of plastics (excl. tableware, kitchenware, baths, shower-baths, washbasins, bidets, lavatory pans, seats free Cat E (excl) and covers, flushing cisterns and similar sanitary ware) 392510 Reservoirs, tanks, vats and similar containers, of plastics, with a capacity of > 300 l free Cat A (5 yrs) 392520 Doors, windows and their frames and thresholds for doors, of plastics free Cat A (5 yrs) 146/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 392530 Shutters, blinds, incl. Venetian blinds, and similar articles and parts thereof, of plastics (excl. fittings and similar articles) free Cat A (5 yrs) 392590 Building elements for the manufacture of floors, walls, partition walls, ceilings, roofs, etc., of plastics; gutters and accessories of plastics; free Cat A (5 yrs) railings, fences and similar barriers, of plastics; large shelves, for assembly and permanent installation in shops, workshops, etc., of plastics; architectural ornaments, e.g. friezes, of plastics; fittings and similar products for permanent mounting on buildings, of plastics 392610 Office or school supplies, of plastics, n.e.s. free Cat A (5 yrs) 392620 Articles of apparel and clothing accessories produced by the stitching or sticking together of plastic sheeting, incl. gloves, mittens and mitts free Cat A (5 yrs) (excl. goods of 9619) 392630 Fittings for furniture, coachwork and the like, of plastics (excl. building components for permanent mounting on parts of buildings) free Cat A (5 yrs) 392640 Statuettes and other ornamental articles, of plastics free Cat A (5 yrs) 392690 Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s (excl. goods of 9619) free Cat A (5 yrs) 400110 Natural rubber latex, whether or not prevulcanised free Cat A (5 yrs) 400121 Smoked sheets of natural rubber free Cat A (5 yrs) 400122 Technically specified natural rubber "TSNR" free Cat A (5 yrs) 400129 Natural rubber in primary forms or in plates, sheets or strip (excl. smoked sheets, technically specified natural rubber "TSNR" and natural free Cat A (5 yrs) rubber latex, whether or not prevulcanised) 400130 Balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip (excl. natural rubber, whether or free Cat A (5 yrs) not prevulcanised) 400211 Styrene-butadiene rubber latex "SBR"; carboxylated styrene-butadiene rubber latex "XSBR" free Cat A (5 yrs) 400219 Styrene-butadiene rubber "SBR"; carboxylated styrene-butadiene rubber "XSBR", in primary forms or in plates, sheets or strip (excl. latex) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 147/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 400220 Butadiene rubber "BR", in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400231 Isobutylene isoprene rubber "IIR", in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400239 Halo-isobutene-isoprene rubber "CIIR" or "BIIR", in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400241 Chloroprene latex "chlorobutadiene rubber, CR" free Cat A (5 yrs) 400249 Chloroprene "chlorobutadiene rubber, CR", in primary forms or in plates, sheets or strip (excl. latex) free Cat A (5 yrs) 400251 Latex of acrylonitrile-butadiene rubber "NBR" free Cat A (5 yrs) 400259 Acrylonitrile-butadiene rubber "NBR", in primary forms or in plates, sheets or strip (excl. latex) free Cat A (5 yrs) 400260 Isoprene rubber "IR", in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400270 Ethylene-propylene diene rubber "EPDM", non-conjugated, in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400280 Mixtures of natural rubber, balata, gutta-percha, guayule, chicle or similar types of natural rubber with synthetic rubber or factice, in primary free Cat A (5 yrs) forms or in plates, sheets or strip 400291 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip latex (excl. styrene-butadiene rubber "SBR", free Cat A (5 yrs) carboxylated styrene-butadiene rubber "XSBR", butadiene rubber "BR", isobutylene isoprene rubber "IIR", halo-isobutene-isoprene rubber "CIIR" or "BIIR", chloroprene rubber "CR", acrylonitrile-butadiene rubber "NBR", isoprene rubber "IR" and non- conjugated ethylene-propylene diene rubber "EPDM") 400299 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip (excl. latex, styrene-butadiene rubber "SBR", free Cat A (5 yrs) carboxylated styrene-butadiene rubber "XSBR", butadiene rubber "BR", isobutylene isoprene rubber "IIR", halo-isobutene-isoprene rubber "CIIR" or "BIIR", chloroprene rubber "CR", acrylonitrile-butadiene rubber "NBR", isoprene rubber "IR" and non- conjugated ethylene-propylene diene rubber "EPDM") 400300 Reclaimed rubber in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400400 Waste, parings and scrap of soft rubber and powders and granules obtained therefrom free Cat A (5 yrs) 148/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 400510 Rubber, unvulcanised, compounded with carbon black or silica, in primary forms or in plates, sheets or strip free Cat A (5 yrs) 400520 Compounded rubber, unvulcanised, in the form of solutions or dispersions (excl. rubber compounded with carbon black or silica, and free Cat A (5 yrs) mixtures of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) 400591 Compounded rubber, unvulcanised, in the form of plates, sheets or strip (excl. rubber compounded with carbon black or silica, and mixtures free Cat A (5 yrs) of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) 400599 Compounded, unvulcanised rubber in primary forms (excl. solutions and dispersions, those containing carbon black or silica, mixtures of free Cat A (5 yrs) natural rubber, balata, gutta-percha, guayule, chicle or similar types of natural rubber with synthetic rubber or factice, and those in the form of plates, sheets or strip) 400610 'Camel-back' strips of unvulcanised rubber, for retreading rubber tyres free Cat A (5 yrs) 400690 Rods, bars, tubes, profiles and other forms of unvulcanised rubber, incl. mixed rubber, and articles of unvulcanised rubber, incl. mixed free Cat A (5 yrs) rubber (excl. plates, sheets and strip which, apart from basic surface- working, have not been cut, or have merely been cut into square or rectangular shapes, and 'camel- back' strips) 400700 Vulcanised rubber thread and cord (excl. ungimped single thread with a diameter of > 5 mm and textiles combined with rubber thread, e.g. free Cat A (5 yrs) textile-covered thread and cord) 400811 Plates, sheets and strip of cellular rubber free Cat A (5 yrs) 400819 Rods and profile shapes, of cellular rubber free Cat A (5 yrs) 400821 Plates, sheets and strip, of non-cellular rubber free Cat A (5 yrs) 400829 Rods, tubes and profile shapes, of non-cellular rubber free Cat A (5 yrs) 400911 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or otherwise combined with other materials, without fittings free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 149/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 400912 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or otherwise combined with other materials, with fittings free Cat A (5 yrs) 400921 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with metal, without fittings free Cat A (5 yrs) 400922 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with metal, with fittings free Cat A (5 yrs) 400931 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with textile materials, without free Cat A (5 yrs) fittings 400932 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with textile materials, with fittings free Cat A (5 yrs) 400941 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined with materials other than metal or textile free Cat A (5 yrs) materials, without fittings 400942 Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined with materials other than metal or textile free Cat A (5 yrs) materials, with fittings 401011 Conveyor belts or belting, of vulcanised rubber, reinforced only with metal free Cat A (5 yrs) 401012 Conveyor belts or belting, of vulcanised rubber, reinforced only with textile materials free Cat A (5 yrs) 401019 Conveyor belts or belting, of vulcanised rubber (excl. reinforced only with metal or only with textile materials) free Cat A (5 yrs) 401031 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised rubber, V-ribbed, of an outside circumference > 60 cm but <= free Cat A (5 yrs) 180 cm 401032 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised rubber, of an outside circumference > 60 cm but <= 180 cm free Cat A (5 yrs) (excl. V-ribbed) 401033 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised rubber, V-ribbed, of an outside circumference > 180 cm but free Cat A (5 yrs) <= 240 cm 150/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 401034 Endless transmission belts of trapezoidal cross-section "V-belts", of vulcanised rubber, of an outside circumference > 180 cm but <= 240 cm free Cat A (5 yrs) (excl. V-ribbed) 401035 Endless synchronous belts, of vulcanised rubber, of an outside circumference > 60 cm but <= 150 cm free Cat A (5 yrs) 401036 Endless synchronous belts, of vulcanised rubber, of an outside circumference > 150 cm but <= 198 cm free Cat A (5 yrs) 401039 Transmission belts or belting, of vulcanised rubber (excl. endless transmission belts of trapezoidal cross-section "V-belts", V-ribbed, of an free Cat A (5 yrs) outside circumference > 60 cm but <= 240 cm and endless synchronous belts of an outside circumference > 60 cm but <= 198 cm) 401110 New pneumatic tyres, of rubber, of a kind used for motor cars, incl. station wagons and racing cars free Cat E (excl) 401120 New pneumatic tyres, of rubber, of a kind used for buses and lorries (excl. tyres with lug, corner or similar treads) free Cat E (excl) 401130 New pneumatic tyres, of rubber, of a kind used for aircraft free Cat A (5 yrs) 401140 New pneumatic tyres, of rubber, of a kind used for motorcycles free Cat A (5 yrs) 401150 New pneumatic tyres, of rubber, of a kind used for bicycles free Cat A (5 yrs) 401170 New pneumatic tyres, of rubber, of a kind used on agricultural or forestry vehicles and machines free Cat A (5 yrs) 401180 New pneumatic tyres, of rubber, of a kind used on construction, mining or industrial handling vehicles and machines free Cat A (5 yrs) 401190 New pneumatic tyres, of rubber (excl. of a kind used on agricultural, forestry, construction, mining or industrial handling vehicles and free Cat A (5 yrs) machines, for motor cars, station wagons, racing cars, buses, lorries, aircraft, motorcycles and bicycles) 401211 Retreaded pneumatic tyres, of rubber, of a kind used on motor cars "incl. station wagons and racing cars" free Cat A (5 yrs) 401212 Retreaded pneumatic tyres, of rubber, of a kind used on buses or lorries free Cat A (5 yrs) 401213 Retreaded pneumatic tyres, of rubber, of a kind used on aircraft free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 151/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 401219 Retreaded pneumatic tyres, of rubber (excl. of a kind used on motor cars, station wagons, racing cars, buses, lorries and aircraft) free Cat A (5 yrs) 401220 Used pneumatic tyres of rubber free Cat A (5 yrs) 401290 Solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber free Cat A (5 yrs) 401310 Inner tubes, of rubber, of a kind used on motor cars, incl. station wagons and racing cars, buses and lorries free Cat A (5 yrs) 401320 Inner tubes, of rubber, of a kind used for bicycles free Cat A (5 yrs) 401390 Inner tubes, of rubber (excl. those of a kind used on motor cars, incl. station wagons and racing cars, buses, lorries and bicycles) free Cat A (5 yrs) 401410 Sheath contraceptives, of vulcanised rubber (excl. hard rubber) free Cat A (5 yrs) 401490 Hygienic or pharmaceutical articles, incl. teats, of vulcanised rubber (excl. hard rubber), with or without fittings of hard rubber, n.e.s. (excl. free Cat A (5 yrs) sheath contraceptives and articles of apparel and clothing accessories, incl. gloves, for all purposes) 401511 Surgical gloves, of vulcanised rubber (excl. fingerstalls) free Cat A (5 yrs) 401519 Gloves, mittens and mitts, of vulcanised rubber (excl. surgical gloves) free Cat A (5 yrs) 401590 Articles of apparel and clothing accessories, for all purposes, of vulcanised rubber (excl. hard rubber and footwear and headgear and parts free Cat A (5 yrs) thereof, and gloves, mittens and mitts) 401610 Articles of cellular rubber, n.e.s. free Cat A (5 yrs) 401691 Floor coverings and mats, of vulcanised rubber (excl. hard rubber), with chamfered sides, rounded corners or shaped edges or otherwise free Cat A (5 yrs) worked (excl. those simply cut to rectangular or square shape and goods of cellular rubber) 401692 Erasers, of vulcanised rubber (excl. hard rubber), conditioned (excl. those simply cut to rectangular or square shape) free Cat A (5 yrs) 401693 Gaskets, washers and other seals, of vulcanised rubber (excl. hard rubber and those of cellular rubber) free Cat A (5 yrs) 152/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 401694 Boat or dock fenders, whether or not inflatable, of vulcanised rubber (excl. hard rubber and those of cellular rubber) free Cat A (5 yrs) 401695 Inflatable mattresses and cushions and other inflatable articles, of vulcanised rubber (excl. hard rubber and fenders, boats, rafts and other free Cat A (5 yrs) floating devices, and hygienic or pharmaceutical articles) 401699 Articles of vulcanised rubber (excl. hard rubber), n.e.s. free Cat A (5 yrs) 401700 Hard rubber, e.g. ebonite, in all forms, incl. waste and scrap; articles of hard rubber, n.e.s. free Cat A (5 yrs) 410120 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, unsplit, of a weight per skin <= 8 kg when free Cat A (5 yrs) simply dried, <= 10 kg when dry-salted, or <= 16 kg when fresh, wet-salted or otherwise preserved (excl. tanned, parchment-dressed or further prepared) 410150 Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired or split, of a weight per skin > 16 kg, fresh, free Cat A (5 yrs) or salted, dried, limed, pickled or otherwise preserved (excl. tanned, parchment-dressed or further prepared) 410190 Butts, bends, bellies and split raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, fresh, or salted, dried, free Cat A (5 yrs) limed, pickled or otherwise preserved, and whole raw hides and skins of a weight per skin > 8 kg but < 16 kg when simply dried and > 10 kg but < 16 kg when dry-salted (excl. tanned, parchment-dressed or further prepared) 410210 Raw skins of sheep or lambs, with wool on, fresh or salted, dried, limed, pickled or otherwise preserved (excl. those of Astrakhan, Caracul, free Cat A (5 yrs) Persian, Broadtail or similar lambs, or of Indian, Chinese, Mongolian or Tibetan lambs and tanned, parchment-dressed or further prepared) 410221 Raw skins of sheep or lambs, without wool on, pickled, whether or not split free Cat A (5 yrs) 410229 Raw skins of sheep or lambs, without wool on, fresh or salted, dried, limed or otherwise preserved, whether or not split (excl. pickled, free Cat A (5 yrs) tanned, parchment-dressed or further prepared) 410320 Raw hides and skins of reptiles, fresh or salted, dried, limed, pickled or otherwise preserved (excl. tanned, parchment-dressed or further free Cat A (5 yrs) prepared) 410330 Raw hides and skins of swine, fresh, or salted, dried, limed, pickled or otherwise preserved, whether or not dehaired or split (excl. tanned, free Cat A (5 yrs) parchment-dressed or further prepared) ELI: http://data.europa.eu/eli/dec/2025/537/oj 153/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 410390 Raw hides and skins, fresh, or salted, dried, limed, pickled or otherwise preserved, whether or not dehaired, incl. birdskins without feathers free Cat A (5 yrs) or down (excl. tanned, parchment-dressed or further prepared, hides and skins of bovine "incl. buffalo" animals, equine animals, sheep, lambs, reptiles and swine) 410411 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of bovine "incl. buffalo" or equine animals, tanned, free Cat A (5 yrs) without hair on (excl. further prepared) 410419 Hides and skins of bovine "incl. buffalo" or equine animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split free Cat A (5 yrs) (excl. further prepared and full grains, unsplit and grain splits) 410441 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of bovine "incl. buffalo" or equine animals, free Cat A (5 yrs) without hair on (excl. further prepared) 410449 Hides and skins of bovine "incl. buffalo" or equine animals, in the dry state "crust", without hair on, whether or not split (excl. further free Cat A (5 yrs) prepared and full grains, unsplit and grain splits) 410510 Skins of sheep or lambs, in the wet state "incl. wet-blue", tanned, without wool on, whether or not split (excl. further prepared and free Cat A (5 yrs) pre-tanned only) 410530 Skins of sheep or lambs, in the dry state "crust", without wool on, whether or not split (excl. further prepared and pre-tanned only) free Cat A (5 yrs) 410621 Hides and skins of goats or kids, in the wet state "incl. wet-blue", tanned, without wool on, whether or not split (excl. further prepared and free Cat A (5 yrs) pre-tanned only) 410622 Hides and skins of goats or kids, in the dry state "crust", without wool on, whether or not split (excl. further prepared and pre-tanned only) free Cat A (5 yrs) 410631 Hides and skins of swine, in the wet state (incl. wet-blue), tanned, without wool on, whether or not split (excl. further prepared and free Cat A (5 yrs) pre-tanned only) 410632 Hides and skins of swine, in the dry state (crust), without wool on, whether or not split (excl. further prepared and pre-tanned only) free Cat A (5 yrs) 410640 Tanned or crust hides and skins of reptiles, whether or not split (excl. further prepared) free Cat A (5 yrs) 154/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 410691 Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless free Cat A (5 yrs) animals, in the wet state "incl. wet-blue", tanned, whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre-tanned only) 410692 Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless free Cat A (5 yrs) animals, in the dry state "crust", whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre-tanned only) 410711 Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and skins of bovine "incl. buffalo" or equine animals, further free Cat A (5 yrs) prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 410712 Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins of bovine "incl. buffalo" or equine animals, further free Cat A (5 yrs) prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 410719 Leather "incl. parchment-dressed leather" of the whole hides and skins of bovine "incl. buffalo" or equine animals, further prepared after free Cat A (5 yrs) tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) 410791 Full grains leather "incl. parchment-dressed leather", unsplit, of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" or free Cat A (5 yrs) equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 410792 Grain splits leather "incl. parchment-dressed leather", of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" or equine free Cat A (5 yrs) animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 410799 Leather "incl. parchment-dressed leather" of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" or equine animals, free Cat A (5 yrs) further prepared after tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) 411200 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of sheep or lambs, without wool on, whether or not free Cat A (5 yrs) split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) ELI: http://data.europa.eu/eli/dec/2025/537/oj 155/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 411310 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of goats or kids, without wool or hair on, whether or free Cat A (5 yrs) not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) 411320 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of pigs, without hair on, whether or not split (excl. free Cat A (5 yrs) chamois leather, patent leather and patent laminated leather, and metallised leather) 411330 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of reptiles,, whether or not split (excl. chamois leather, free Cat A (5 yrs) patent leather and patent laminated leather, and metallised leather) 411390 Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of antelopes, deer, elks, elephants and other animals, free Cat A (5 yrs) incl. sea animals, without wool or hair on, and leather of hairless animals, whether or not split (excl. leather of bovine and equine animals, sheep and lambs, goats or kids, swine and reptiles, and chamois leather, patent leather, patent laminated leather and metallised leather) 411410 Chamois leather, incl. combination chamois leather (excl. glacé-tanned leather subsequently treated with formaldehyde and leather stuffed free Cat A (5 yrs) with oil only after tanning) 411420 Patent leather and patent laminated leather; metallised leather (excl. lacquered or metallised reconstituted leather) free Cat A (5 yrs) 411510 Composition leather based on leather or leather fibre, in slabs, sheets or strip, whether or not in rolls free Cat A (5 yrs) 411520 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and free Cat A (5 yrs) flour 420100 Saddlery and harness for any animal, incl. traces, leads, knee pads, muzzles, saddle cloths, saddlebags, dog coats and the like, of any material free Cat A (5 yrs) (excl. harnesses for children and adults, riding whips and other goods of heading 6602) 420211 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of leather, composition free Cat A (5 yrs) leather or patent leather 420212 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of plastics or textile free Cat A (5 yrs) materials 420219 Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers (excl. with outer surface of leather, free Cat A (5 yrs) composition leather, patent leather, plastics or textile materials) 156/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 420221 Handbags, whether or not with shoulder straps, incl. those without handles, with outer surface of leather, composition leather or patent free Cat A (5 yrs) leather 420222 Handbags, whether or not with shoulder straps, incl. those without handles, with outer surface of plastic sheeting or textile materials free Cat A (5 yrs) 420229 Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of vulcanised fibre or paperboard, or wholly or free Cat A (5 yrs) mainly covered with such materials or with paper 420231 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of free Cat A (5 yrs) leather, composition leather or patent leather 420232 Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of free Cat A (5 yrs) plastic sheeting or textile materials 420239 Wallets, purses, key-cases, cigarette-cases, tobacco-pouches and similar articles of a kind normally carried in the pocket or handbag, with free Cat A (5 yrs) outer surface of vulcanised fibre or paperboard, or wholly or mainly covered with such materials or with paper, incl. spectacle cases of moulded plastic material 420291 Travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, shopping-bags, map-cases, tool bags, sports bags, jewellery boxes, free Cat A (5 yrs) cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of leather, composition leather or patent leather (excl. trunks, briefcases, school satchels and similar containers, handbags and articles normally carried in the pocket or handbag) 420292 Travelling-bags, insulated food or beverage bags, toilet bags, rucksacks, shopping-bags, map-cases, tool bags, sports bags, jewellery boxes, free Cat A (5 yrs) cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of plastic sheeting or textile materials (excl. trunks, briefcases, school satchels and similar containers, handbags and articles carried in the pocket or handbag) 420299 Travelling-bags, shopping or tool bags, jewellery boxes, cutlery cases and similar, with outer surface of vulcanised fibre or paperboard; cases free Cat A (5 yrs) for binoculars, cameras, musical instruments, guns, holsters and similar containers with outer surface of materials (not leather, plastic sheeting or textile materials) (excl. trunks, briefcases, school satchels and similar; handbags; articles normally carried in pocket or handbag) ELI: http://data.europa.eu/eli/dec/2025/537/oj 157/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 420310 Articles of apparel, of leather or composition leather (excl. clothing accessories, footware and headgear and parts thereof, and goods of free Cat A (5 yrs) chapter 95, e.g. shin guards, fencing masks) 420321 Specially designed gloves for use in sport, of leather or composition leather free Cat A (5 yrs) 420329 Gloves, mittens and mitts, of leather or composition leather (excl. special sports gloves) free Cat A (5 yrs) 420330 Belts and bandoliers, of leather or composition leather free Cat A (5 yrs) 420340 Clothing accessories of leather or composition leather (excl. gloves, mittens and mitts, belts, bandoliers, footware and headgear and parts free Cat A (5 yrs) thereof, and goods of chapter 95 [e.g. shin guards, fencing masks]) 420500 Articles of leather or composition leather (excl. saddlery and harness bags; cases and similar containers; apparel and clothing accessories; free Cat A (5 yrs) whips, riding-crops and similar of heading 6602; furniture; lighting appliances; toys; games; sports articles; buttons and parts thereof; cuff links, bracelets or other imitation jewellery; made-up articles of netting of heading 5608; and articles of plaiting materials) 420600 Articles of gut, goldbeater's skin, bladders or tendons (excl. silkworm gut, sterile catgut, other sterile surgical suture material and strings for free Cat A (5 yrs) musical instruments) 430110 Raw furskins of mink, whole, with or without heads, tails or paws free Cat A (5 yrs) 430130 Raw furskins of the following types of lamb: Astrakhan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan, free Cat A (5 yrs) whole, with or without heads, tails or paws 430160 Raw furskins of fox, with or without heads, tails or paws free Cat A (5 yrs) 430180 Raw furskins, whole, with or without heads, tails or paws (excl. those of mink, lamb - Astrachan, Caracul, Persian, Broadtail and similar, and free Cat A (5 yrs) Indian, Chinese, Mongolian or Tibetan - and fox) 430190 Heads, tails, paws and other pieces or cuttings of furskins suitable for use in furriery free Cat A (5 yrs) 430211 Tanned or dressed furskins of mink, whole, with or without heads, tails or paws, not assembled free Cat A (5 yrs) 158/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 430219 Tanned or dressed furskins, whole, with or without heads, tails or paws, not assembled (excl. those of mink, Astrachan, Caracul, Persian, free Cat A (5 yrs) Broadtail or similar lamb, and Indian, Chinese, Mongolian or Tibetan lamb) 430220 Heads, tails, paws and other pieces or cuttings of tanned or dressed furskins, not assembled free Cat A (5 yrs) 430230 Tanned or dressed whole furskins and pieces or cuttings thereof, assembled, without the addition of other materials (excl. clothing, clothing free Cat A (5 yrs) accessories and other furskin articles) 430310 Articles of apparel and clothing accessories of furskin (excl. gloves made of leather and furskin, footware and headgear and parts thereof) free Cat A (5 yrs) 430390 Articles of furskin (excl. articles of apparel, clothing accessories and goods of chapter 95, e.g. toys, games and sports equipment) free Cat A (5 yrs) 430400 Artificial fur and articles thereof (excl. gloves made of leather and artificial fur, footware and headgear and parts thereof, and goods of free Cat A (5 yrs) chapter 95, e.g. toys, games and sports equipment) 440111 Fuel wood, in logs, billets, twigs, faggots or similar forms, coniferous free Cat A (5 yrs) 440112 Fuel wood, in logs, billets, twigs, faggots or similar forms, non-coniferous free Cat A (5 yrs) 440121 Coniferous wood in chips or particles (excl. those of a kind used principally for dying or tanning purposes) free Cat A (5 yrs) 440122 Wood in chips or particles (excl. those of a kind used principally for dying or tanning purposes, and coniferous wood) free Cat A (5 yrs) 440131 Wood pellets free Cat A (5 yrs) 440139 Sawdust and wood waste and scrap, agglomerated in logs, briquettes or similar forms (excl. pellets) free Cat A (5 yrs) 440140 Sawdust and wood waste and scrap, not agglomerated free Cat A (5 yrs) 440210 Bamboo charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. used as a medicament, mixed with incense, activated free Cat A (5 yrs) bamboo charcoal and in the form of crayons) ELI: http://data.europa.eu/eli/dec/2025/537/oj 159/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 440290 Wood charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. bamboo charcoal, wood charcoal used as a medicament, free Cat A (5 yrs) charcoal mixed with incense, activated charcoal and charcoal in the form of crayons) 440311 Wood in the rough, treated with paint, stains, creosote or other preservatives, coniferous (excl. rough- cut wood for walking sticks, free Cat A (5 yrs) umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.) 440312 Wood in the rough, treated with paint, stains, creosote or other preservatives, non-coniferous (excl. rough-cut wood for walking sticks, free Cat A (5 yrs) umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.) 440321 Pine "Pinus spp." in the rough, of which any cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440322 Pine "Pinus spp." in the rough, of which no cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440323 Fir "Abies spp." and spruce "Picea spp." in the rough, of which any cross-sectional dimension is =>15 cm, whether or not stripped of bark or free Cat A (5 yrs) sapwood, or roughly squared (excl. wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440324 Fir "Abies spp." and spruce "Picea spp." in the rough, of which no cross-sectional dimension is =>15 cm, whether or not stripped of bark or free Cat A (5 yrs) sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440325 Coniferous wood in the rough, of which any cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. pine, fir and spruce; wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440326 Coniferous wood in the rough, of which no cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. pine, fir and spruce, and rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 160/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 440341 Dark red meranti, light red meranti and meranti bakau wood in the rough, whether or not stripped of bark or sapwood, or roughly squared free Cat A (5 yrs) (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440349 Tropical wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. dark red meranti, light red meranti, free Cat A (5 yrs) meranti bakau; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440391 Oak "Quercus spp." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, free Cat A (5 yrs) umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440393 Beech "Fagus spp." in the rough, of which any cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or free Cat A (5 yrs) roughly squared (excl. wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440394 Beech "Fagus spp." in the rough, of which no cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440395 Birch "Betula spp." in the rough, of which any cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or free Cat A (5 yrs) roughly squared (excl. wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440396 Birch "Betula spp." in the rough, of which no cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly free Cat A (5 yrs) squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440397 Poplar and aspen "Populus spp." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for free Cat A (5 yrs) walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) 440398 Eucalyptus "Eucalyptus spp." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for free Cat A (5 yrs) walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) ELI: http://data.europa.eu/eli/dec/2025/537/oj 161/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 440399 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, free Cat A (5 yrs) tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives, coniferous and tropical wood, oak, beech, birch, poplar, aspen and eucalyptus) 440410 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, free Cat A (5 yrs) bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like, of coniferous wood (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts) 440420 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, free Cat A (5 yrs) bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles and the like; chipwood and the like (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts; coniferous wood in general) 440500 Wood wool; wood flour "wood powder able to pass through a fine", 0,63 mm mesh, sieve with a residue of <= 8 % by weight free Cat A (5 yrs) 440611 Railway or tramway sleepers "cross-ties" of wood, not impregnated, coniferous free Cat A (5 yrs) 440612 Railway or tramway sleepers "cross-ties" of wood, not impregnated, non-coniferous free Cat A (5 yrs) 440691 Railway or tramway sleepers "cross-ties" of wood, impregnated, coniferous free Cat A (5 yrs) 440692 Railway or tramway sleepers "cross-ties" of wood, impregnated, non-coniferous free Cat A (5 yrs) 440711 Pine "Pinus spp." sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness of > 6 mm free Cat E (excl) 440712 Fir "Abies spp." and spruce "Picea spp." sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of free Cat E (excl) a thickness of > 6 mm 440719 Coniferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness of > 6 mm free Cat E (excl) (excl. pine "Pinus spp.", fir "Abies spp." and spruce "Picea spp.") 440721 Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > free Cat E (excl) 6 mm 162/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 440722 Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not free Cat E (excl) planed 440725 Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or free Cat E (excl) end-jointed, of a thickness of > 6 mm 440726 White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, whether or not planed, free Cat E (excl) sanded or end-jointed, of a thickness of > 6 mm 440727 Sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440728 Iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440729 Tropical wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end- jointed, of a thickness of > 6 mm (excl. free Cat E (excl) virola, mahogany "Swietenia spp.", imbuia, balsa, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, sapelli and iroko) 440791 Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440792 Beech "Fagus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440793 Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440794 Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440795 Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) 440796 Birch "Betula spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 163/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 440797 Poplar and aspen "Populus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness free Cat E (excl) of > 6 mm 440799 Wood, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm (excl. tropical free Cat E (excl) wood, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "Acer spp.", cherry "Prunus spp.", ash "Fraxinus spp.", birch "Betula spp.", poplar and aspen "Populus spp.") 440810 Sheets for veneering, incl. those obtained by slicing laminated wood, for coniferous plywood or for other similar laminated coniferous wood free Cat A (5 yrs) and other coniferous wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness of <= 6 mm 440831 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn free Cat A (5 yrs) lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness of <= 6 mm, of dark red meranti, light red meranti and meranti bakau 440839 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn free Cat A (5 yrs) lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness of <= 6 mm, of tropical wood (excl. dark red meranti, light red meranti and meranti bakau) 440890 Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn free Cat A (5 yrs) lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness of <= 6 mm (excl. tropical and coniferous wood) 440910 Coniferous wood, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, free Cat A (5 yrs) V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed 440921 Bamboo, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed free Cat A (5 yrs) beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed 440922 Tropical wood, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, free Cat A (5 yrs) V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed 164/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 440929 Wood, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed free Cat A (5 yrs) beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (excl. coniferous and tropical wood and bamboo) 441011 Particle board of wood, whether or not agglomerated with resins or other organic binding substances (excl. oriented strand board and free Cat A (5 yrs) waferboard, fibreboard and cellular wood panels) 441012 Oriented strand board "OSB", of wood free Cat A (5 yrs) 441019 Waferboard and similar board, of wood, whether or not agglomerated with resins or other organic binding substances (excl. particle board, free Cat A (5 yrs) oriented strand board, fibreboard and cellular wood panels) 441090 Board of bagasse, bamboo or cereal straw particles or other ligneous materials, whether or not agglomerated with resins or other organic free Cat A (5 yrs) binding substances (excl. of wood, and fibreboard, cellular wood panels, veneered panels, panels of ligneous materials agglomerated with cement, plaster or other mineral binders) 441112 Medium density fibreboard "MDF" of wood, of a thickness <= 5 mm free Cat A (5 yrs) 441113 Medium density fibreboard "MDF" of wood, of a thickness > 5 mm but <= 9 mm free Cat A (5 yrs) 441114 Medium density fibreboard "MDF" of wood, of a thickness > 9 mm free Cat A (5 yrs) 441192 Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of > free Cat A (5 yrs) 0,8 g/cm3 (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 441193 Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of > free Cat A (5 yrs) 0,5 g to 0,8 g/cm3 (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) ELI: http://data.europa.eu/eli/dec/2025/537/oj 165/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 441194 Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of <= free Cat A (5 yrs) 0,5 g/cm3 (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) 441210 Plywood, veneered panel and similar laminated wood, of bamboo, not containing particle board and without blockboard, laminboard or free Cat E (excl) battenboard (excl. sheets of compressed wood, cellular wood panels, parquet panels or sheets, inlaid wood and sheets identifiable as furniture components) 441231 Plywood consisting solely of sheets of wood <= 6 mm thick, with at least one outer ply of tropical wood (excl. sheets of compressed wood, free Cat E (excl) cellular wood panels, inlaid wood and sheets identifiable as furniture components) 441233 Plywood consisting solely of sheets of wood <= 6 mm thick, with at least one outer ply of non- coniferous wood of the species alder, ash, free Cat E (excl) beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar, aspen, robinia, tulipwood or walnut (excl. of bamboo, with an outer ply of tropical wood, and sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 441234 Plywood consisting solely of sheets of wood <= 6 mm thick, with at least one outer ply of non- coniferous wood (excl. of bamboo, with an free Cat E (excl) outer ply of tropical wood or of alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar, aspen, robinia, tulipwood or walnut, and sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 441239 Plywood consisting solely of sheets of wood <= 6 mm thick, with both outer plies of coniferous wood (excl. of bamboo, sheets of free Cat E (excl) compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 441294 Laminated wood as blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood <= 6 mm thick, free Cat E (excl) sheets of compressed wood, inlaid wood and sheets identifiable as furniture components) 441299 Laminated wood without blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood <= 6 mm free Cat E (excl) thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) 441300 Metallised wood and other densified wood in blocks, plates, strips or profile shapes free Cat A (5 yrs) 441400 Wooden frames for paintings, photographs, mirrors or similar objects free Cat A (5 yrs) 166/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 441510 Cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood free Cat A (5 yrs) 441520 Pallets, box pallets and other load boards, of wood; pallet collars of wood (excl. containers specially designed and equipped for one or more free Cat A (5 yrs) modes of transport) 441600 Casks, barrels, vats, tubs and other coopers' products parts thereof, of wood, incl. staves free Cat A (5 yrs) 441700 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and shoetrees, of wood (excl. forms used in free Cat A (5 yrs) the manufacture of hats, forms of heading 8480, other machines and machine components, of wood) 441810 Windows, French windows and their frames, of wood free Cat E (excl) 441820 Doors and their frames and thresholds, of wood free Cat E (excl) 441840 Wooden shuttering for concrete constructional work (excl. plywood boarding) free Cat E (excl) 441850 Shingles and shakes, of wood free Cat E (excl) 441860 Posts and beams, of wood free Cat E (excl) 441873 Flooring panels, assembled, of bamboo or with at least the top wear layer of bamboo free Cat E (excl) 441874 Flooring panels for mosaic floors, assembled, of wood other than bamboo free Cat E (excl) 441875 Flooring panels, multilayer, assembled, of wood other than bamboo (excl. for mosaic floors) free Cat E (excl) 441879 Flooring panels, assembled, of wood other than bamboo (excl. multilayer panels and panels for mosaic floors) free Cat E (excl) 441891 Builders' joinery and carpentry, of bamboo (excl. windows, French windows and their frames, doors and their frames and thresholds, posts free Cat E (excl) and beams, assembled flooring panels, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) 441899 Builders' joinery and carpentry, of wood, incl. cellular wood panels (excl. of bamboo, windows, French windows and their frames, doors and free Cat E (excl) their frames and thresholds, posts and beams, assembled flooring panels, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) ELI: http://data.europa.eu/eli/dec/2025/537/oj 167/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 441911 Bread boards, chopping boards and similar boards, of bamboo free Cat E (excl) 441912 Chopsticks of bamboo free Cat E (excl) 441919 Tableware and kitchenware, of bamboo (excl. chopsticks, bread boards, chopping boards and similar boards) free Cat E (excl) 441990 Tableware and kitchenware, of wood other than bamboo (excl. interior fittings, ornaments, coopers' products, tableware and kitchenware free Cat E (excl) components of wood, brushes, brooms and hand sieves) 442010 Statuettes and other ornaments, of wood (excl. wood marquetry and inlaid wood) free Cat A (5 yrs) 442090 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; wooden articles of furniture (excl. free Cat A (5 yrs) statuettes and other ornaments; furniture, lighting fixtures and parts thereof) 442110 Clothes hangers of wood free Cat E (excl) 442191 Articles of bamboo, n.e.s. free Cat E (excl) 442199 Articles of wood, n.e.s. free Cat E (excl) 450110 Natural cork, raw or simply prepared "merely surface-worked or otherwise cleaned" free Cat A (5 yrs) 450190 Cork waste; crushed, powdered or ground cork free Cat A (5 yrs) 450200 Natural cork, debacked or roughly squared, or in square or rectangular blocks, plates, sheets or strip, incl. sharp-edged blanks for corks or free Cat A (5 yrs) stoppers 450310 Corks and stoppers of all types, of natural cork, incl. round-edged blanks free Cat A (5 yrs) 450390 Articles of natural cork (excl. cork in square or rectangular blocks, plates, sheets or strips; corks, stoppers and cork blanks; footware and free Cat A (5 yrs) parts thereof; insoles, whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof) 450410 Tiles of any shape, blocks, plates, sheets and strip, solid cylinders, incl. discs, of agglomerated cork free Cat A (5 yrs) 168/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 450490 Agglomerated cork, with or without a binding substance, and articles of agglomerated cork (excl. footware and parts thereof; insoles, free Cat A (5 yrs) whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof; blocks, plates, sheets or strips; tiles of any shape; solid cylinders, incl. discs) 460121 Mats, matting and screens of bamboo plaiting materials, flat-woven or bound together in parallel 10 % Cat E (excl) 460122 Mats, matting and screens, of rattan plaiting materials, flat-woven or bound together in parallel 10 % Cat E (excl) 460129 Mats, matting and screens, of vegetable plaiting materials, flat-woven or bound together in parallel (excl. of bamboo and rattan) 10 % Cat E (excl) 460192 Plaits and similar products, of bamboo plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products 10 % Cat E (excl) of bamboo, flat-woven or bound together in parallel (excl. mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) 460193 Plaits and similar products, of rattan plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of 10 % Cat E (excl) rattan, flat-woven or bound together in parallel (excl. mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) 460194 Plaits and similar products of vegetable plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar 10 % Cat E (excl) products of vegetable plaiting materials, flat-woven or bound together in parallel (excl. of bamboo and rattan; mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) 460199 Plaiting materials, plaits and similar products of non-vegetable plaiting materials, flat-woven or bound together in parallel (excl. 10 % Cat E (excl) wallcoverings of heading 4814; parts of footware or headgear) 460211 Basketwork, wickerwork and other articles, made directly to shape from bamboo plaiting materials or made up from goods of bamboo 10 % Cat E (excl) plaiting materials of heading 4601, and articles of loofah (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of chapter 94, e.g. furniture, lighting fixtures) 460212 Basketwork, wickerwork and other articles, made directly to shape from rattan plaiting materials or made up from goods of rattan plaiting 10 % Cat E (excl) materials of heading 4601, and articles of loofah (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of chapter 94, e.g. furniture, lighting fixtures) ELI: http://data.europa.eu/eli/dec/2025/537/oj 169/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 460219 Basketwork, wickerwork and other articles, made directly to shape from vegetable plaiting materials or made up from goods of vegetable 10 % Cat E (excl) plaiting materials of heading 4601, and articles of loofah (excl. of bamboo and rattan; wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of chapter 94, e.g. furniture, lighting fixtures) 460290 Basketwork, wickerwork and other articles, made directly to shape from non-vegetable plaiting materials or made up from goods of 10 % Cat E (excl) non-vegetable plaiting materials of heading 4601 (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of chapter 94, e.g. furniture, lighting fixtures) 470100 Mechanical wood pulp, not chemically treated free Cat A (5 yrs) 470200 Chemical wood pulp, dissolving grades free Cat A (5 yrs) 470311 Unbleached coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) free Cat A (5 yrs) 470319 Unbleached non-coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) free Cat A (5 yrs) 470321 Semi-bleached or bleached coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) free Cat A (5 yrs) 470329 Semi-bleached or bleached non-coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) free Cat A (5 yrs) 470411 Unbleached coniferous chemical wood pulp, sulphite (excl. dissolving grades) free Cat A (5 yrs) 470419 Unbleached non-coniferous chemical wood pulp, sulphite (excl. dissolving grades) free Cat A (5 yrs) 470421 Semi-bleached or bleached coniferous chemical wood pulp, sulphite (excl. dissolving grades) free Cat A (5 yrs) 470429 Semi-bleached or bleached non-coniferous chemical wood pulp, sulphite (excl. dissolving grades) free Cat A (5 yrs) 470500 Wood pulp obtained by a combination of mechanical and chemical pulping processes free Cat A (5 yrs) 470610 Pulp of cotton linters free Cat A (5 yrs) 470620 Pulps of fibres derived from recovered "waste and scrap" paper or paperboard free Cat A (5 yrs) 170/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 470630 Pulps of fibrous cellulosic bamboo material free Cat A (5 yrs) 470691 Mechanical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and free Cat A (5 yrs) scrap] paper or paperboard) 470692 Chemical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and scrap] free Cat A (5 yrs) paper or paperboard) 470693 Semi-chemical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and free Cat A (5 yrs) scrap] paper or paperboard) 470710 Recovered "waste and scrap" paper or paperboard of unbleached kraft paper, corrugated paper or corrugated paperboard free Cat A (5 yrs) 470720 Recovered "waste and scrap" paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass free Cat A (5 yrs) 470730 Recovered "waste and scrap" paper or paperboard made mainly of mechanical pulp, e.g. newspapers, journals and similar printed matter free Cat A (5 yrs) 470790 Recovered "waste and scrap" paper or paperboard, incl. unsorted waste and scrap (excl. waste and scrap of unbleached kraft paper or kraft free Cat A (5 yrs) paperboard, or of corrugated paper or corrugated paperboard, that of paper or paperboard made mainly of bleached chemical pulp not colured in the mass, that of paper or paperboard made mainly of mechanical pulp, and paper wool) 480100 Newsprint as specified in Note 4 to chapter 48, in rolls of a width > 28 cm or in square or rectangular sheets with one side > 28 cm and the free Cat E (excl) other side > 15 cm in the unfolded state 480210 Handmade paper and paperboard of any size or shape free Cat E (excl) 480220 Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper and paperboard, uncoated, in rolls free Cat E (excl) or in square or rectangular sheets, of any size 480240 Wallpaper base, uncoated free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 171/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 480254 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in rolls or in square or rectangular sheets, of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, weighing < 40 g/m2, n.e.s. 480255 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m2, n.e.s. 480256 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m2, n.e.s. 480257 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m2, n.e.s. 480258 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in rolls or in square or rectangular sheets, of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, weighing > 150 g/m2, n.e.s. 480261 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in rolls of any size, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. 480262 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. 172/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 480269 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and free Cat E (excl) punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. 480300 Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, cellulose wadding and webs of free Cat A (5 yrs) cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state 480411 Unbleached kraftliner, uncoated, in rolls of a width > 36 cm free Cat A (5 yrs) 480419 Kraftliner, uncoated, in rolls of a width > 36 cm (excl. unbleached and goods of heading 4802 and 4803) free Cat A (5 yrs) 480421 Unbleached sack kraft paper, uncoated, in rolls of a width > 36 cm (excl. goods of heading 4802, 4803 or 4808) free Cat A (5 yrs) 480429 Sack kraft paper, uncoated, in rolls of a width > 36 cm (excl. unbleached, and goods of heading 4802, 4803 or 4808) free Cat A (5 yrs) 480431 Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and free Cat A (5 yrs) the other side > 15 cm in the unfolded state, weighing <= 150 g/m2 (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480439 Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing <= 150 g/m2 (excl. unbleached, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480441 Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and free Cat A (5 yrs) the other side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m2 (excl. kraftliner, sack kraft paper, and goods of heading 4802, 4803 or 4808) 480442 Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m2, bleached uniformly in the mass, containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) ELI: http://data.europa.eu/eli/dec/2025/537/oj 173/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 480449 Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing > 150 g to < 225 g/m2 (excl. unbleached, bleached uniformly in the mass and containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480451 Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and free Cat A (5 yrs) the other side > 15 cm in the unfolded state, weighing >= 225 g/m2 (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480452 Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing >= 225 g/m2, bleached uniformly in the mass, containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480459 Kraft paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing >= 225 g/m2 (excl. unbleached or bleached uniformly in the mass and containing > 95 % chemically prepared wood fibre by weight in relation to the total fibre content, and kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) 480511 Semi-chemical fluting paper, uncoated, in rolls of a width > 36 cm free Cat A (5 yrs) 480512 Straw fluting paper, in rolls of a width > 36 cm, weighing >= 130 g/m2 free Cat A (5 yrs) 480519 Fluting paper, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in free Cat A (5 yrs) the unfolded state (excl. semi-chemical fluting paper and straw fluting paper) 480524 Testliner "recycled liner board", uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing <= 150 g/m2 480525 Testliner "recycled liner board", uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat A (5 yrs) side > 15 cm in the unfolded state, weighing > 150 g/m2 480530 Sulphite wrapping paper, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > free Cat A (5 yrs) 15 cm in the unfolded state 174/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 480540 Filter paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm free Cat A (5 yrs) in the unfolded state 480550 Felt paper and paperboard, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm free Cat A (5 yrs) in the unfolded state 480591 Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > free Cat A (5 yrs) 15 cm in the unfolded state, weighing <= 150 g/m2, n.e.s. 480592 Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > free Cat A (5 yrs) 15 cm in the unfolded state, weighing > 150 g to < 225 g/m2, n.e.s. 480593 Paper and paperboard, uncoated, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > free Cat A (5 yrs) 15 cm in the unfolded state, weighing >= 225 g/m2, n.e.s. 480610 Vegetable parchment, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the free Cat A (5 yrs) unfolded state 480620 Greaseproof papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the free Cat A (5 yrs) unfolded state 480630 Tracing papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the free Cat A (5 yrs) unfolded state 480640 Glassine and other glazed transparent or translucent papers, in rolls of a width > 36 cm or in square or rectangular sheets with one side > free Cat A (5 yrs) 36 cm and the other side > 15 cm in the unfolded state (excl. vegetable parchment, greaseproof papers and tracing papers) 480700 Composite paper and paperboard "made by sticking flat layers of paper or paperboard together with an adhesive", not surface-coated or free Cat A (5 yrs) impregnated, whether or not internally reinforced, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state 480810 Corrugated paper and paperboard "with or without glued flat surface sheets", whether or not perforated, in rolls of a width > 36 cm or in free Cat A (5 yrs) square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state ELI: http://data.europa.eu/eli/dec/2025/537/oj 175/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 480840 Kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with free Cat A (5 yrs) one side > 36 cm and the other side > 15 cm in the unfolded state 480890 Paper and paperboard, creped, crinkled, embossed or perforated, in rolls of a width > 36 cm or in square or rectangular sheets with one side free Cat A (5 yrs) > 36 cm and the other side > 15 cm in the unfolded state (excl. sack kraft and other kraft paper, and goods of heading 4803) 480920 Self-copy paper, whether or not printed, in rolls of a width > 36 cm or in square or rectangular sheets with one side > 36 cm and the other free Cat E (excl) side > 15 cm in the unfolded state (excl. carbon and similar copying papers) 480990 Transfer papers, incl. coated or impregnated paper for duplicator stencils or offset plates, whether or not printed, in rolls of a width > 36 cm free Cat E (excl) or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. self-copy paper) 481013 Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or free Cat A (5 yrs) chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in rolls of any size 481014 Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or free Cat A (5 yrs) chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side <= 435 mm and the other side <= 297 mm in the unfolded state 481019 Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or free Cat A (5 yrs) chemi-mechanical process or of which <= 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side > 435 mm or with one side <= 435 mm and the other side > 297 mm in the unfolded state 481022 Lightweight coated paper used for writing, printing or other graphic purposes, total weight <= 72 g/m2, coating weight <= 15 g/m2 per side, free Cat A (5 yrs) on a base of which >= 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process, coated on both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size 481029 Paper and paperboard used for writing, printing or other graphic purposes, of which > 10 % by weight of the total fibre content consists of free Cat A (5 yrs) fibres obtained by a mechanical or chemi-mechanical process, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. lightweight paper) 176/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 481031 Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95 % chemically processed wood fibres by weight in free Cat A (5 yrs) relation to the total fibre content, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing <= 150 g/m2 (excl. that for writing, printing or other graphic purposes) 481032 Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95 % chemically processed wood fibres by weight in free Cat A (5 yrs) relation to the total fibre content, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing > 150 g/m2 (excl. that for writing, printing or other graphic purposes) 481039 Kraft paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular free Cat A (5 yrs) sheets, of any size (excl. that for writing, printing or other graphic purposes; paper and paperboard bleached uniformly in the mass and containing > 95 % chemically processed wood fibres by weight in relation to the total fibre content) 481092 Multi-ply paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular free Cat A (5 yrs) sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard) 481099 Paper and paperboard, coated on one or both sides with kaolin "China clay" or other inorganic substances, with or without a binder, and free Cat A (5 yrs) with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard, multi-ply paper and paperboard) 481110 Tarred, bituminised or asphalted paper and paperboard, in rolls or in square or rectangular sheets, of any size free Cat A (5 yrs) 481141 Self-adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any size free Cat A (5 yrs) (excl. goods of heading 4810) 481149 Gummed or adhesive paper and paperboard, surface-coloured, surface-decorated or printed, in rolls or in square or rectangular sheets, of any free Cat A (5 yrs) size (excl. self-adhesive and goods of heading 4810) 481151 Paper and paperboard, surface-coloured, surface-decorated or printed, coated, impregnated or covered with artificial resins or plastics, in free Cat A (5 yrs) rolls or in square or rectangular sheets, of any size, bleached and weighing > 150 g/m2 (excl. adhesives) 481159 Paper and paperboard, surface-coloured, surface-decorated or printed, coated, impregnated or covered with artificial resins or plastics, in free Cat A (5 yrs) rolls or in square or rectangular sheets, of any size (excl. bleached and weighing > 150 g/m2, and adhesives) ELI: http://data.europa.eu/eli/dec/2025/537/oj 177/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 481160 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, in rolls or in square or rectangular free Cat A (5 yrs) sheets, of any size (excl. goods of heading 4803, 4809 and 4818) 481190 Paper, paperboard, cellulose wadding and webs of soft cellulose, coated, impregnated, covered, surface-coloured, surface-decorated or free Cat A (5 yrs) printed, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809, 4810 and 4818, and of subheading 4811.10 to 4811.60) 481200 Filter blocks, slabs and plates, of paper pulp free Cat A (5 yrs) 481310 Cigarette paper in the form of booklets or tubes 300 % Cat E (excl) 481320 Cigarette paper in rolls of a width of <= 5 cm 300 % Cat E (excl) 481390 Cigarette paper, whether or not cut to size (excl. in the form of booklets or tubes, and rolls of a width of <= 5 cm) 300 % Cat E (excl) 481420 Wallpaper and similar wallcoverings of paper, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured or free Cat A (5 yrs) design-printed or otherwise decorated layer of plastics 481490 Wallpaper and similar wallcoverings of paper, and window transparencies of paper (excl. wallcoverings of paper, consisting of paper coated free Cat A (5 yrs) or covered, on the face side, with a grained, embossed, coloured or design-printed or otherwise decorated layer of plastics) 481620 Self-copy paper, in rolls of a width of <= 36 cm or in rectangular or square sheets with no side measuring > 36 cm in the unfolded state, or free Cat A (5 yrs) cut into shapes other than rectangles or squares, whether or not in boxes (excl. carbon or similar copying papers) 481690 Copying or transfer papers, in rolls of a width of <= 36 cm or in rectangular or square sheets with no side measuring > 36 cm in the free Cat A (5 yrs) unfolded state, or cut into shapes other than rectangles or squares, whether or not in boxes, together with offset plates of paper (excl. self-copy paper) 481710 Envelopes of paper or paperboard (excl. letter cards) free Cat E (excl) 481720 Letter cards, plain postcards and correspondence cards, of paper or paperboard (excl. those with imprinted postage stamps) free Cat E (excl) 481730 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery free Cat E (excl) 178/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 481810 Toilet paper in rolls of a width of <= 36 cm free Cat E (excl) 481820 Handkerchiefs, cleansing or facial tissues and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres free Cat E (excl) 481830 Tablecloths and serviettes of paper pulp, paper, cellulose wadding or webs of cellulose fibres free Cat E (excl) 481850 Articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. footware and parts free Cat A (5 yrs) thereof, incl. insoles, heel pieces and similar removable products, gaiters and similar products, headgear and parts thereof) 481890 Paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width <= 36 cm, or cut to free Cat A (5 yrs) size or shape; articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres for household, sanitary or hospital use (excl. toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths, serviettes, sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles) 481910 Cartons, boxes and cases, of corrugated paper or paperboard free Cat E (excl) 481920 Folding cartons, boxes and cases, of non-corrugated paper or paperboard free Cat E (excl) 481930 Sacks and bags, of paper, paperboard, cellulose wadding or webs of cellulose fibres, having a base of a width of >= 40 cm free Cat E (excl) 481940 Sacks and bags, incl. cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. those having a base of a width of >= free Cat E (excl) 40 cm, and record sleeves) 481950 Packing containers, incl. record sleeves, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. cartons, boxes and cases, of free Cat E (excl) corrugated paper or paperboard, folding cartons, boxes and cases, of uncorrugated paper or paperboard, sacks and bags) 481960 Box files, letter trays, storage boxes and similar articles, of paperboard, of a kind used in offices, shops or the like (excl. packing containers) free Cat E (excl) 482010 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, of paper or free Cat E (excl) paperboard 482020 Exercise books of paper or paperboard free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 179/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 482030 Binders (other than book covers), folders and file covers, of paper or paperboard free Cat E (excl) 482040 Manifold business forms and interleaved carbon sets, of paper or paperboard free Cat E (excl) 482050 Albums for samples or collections, of paper or paperboard free Cat E (excl) 482090 Blotting pads and similar articles of stationery, of paper and paperboard, and book covers of paper or paperboard (excl. registers, account free Cat E (excl) books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, binders, folders, file covers, manifold business forms and interleaved carbon sets, and albums for samples or for collections) 482110 Paper or paperboard labels of all kinds, printed free Cat A (5 yrs) 482190 Paper or paperboard labels of all kinds, non-printed free Cat A (5 yrs) 482210 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened, for winding textile free Cat A (5 yrs) yarn 482290 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened (excl. those for free Cat A (5 yrs) winding textile yarn) 482320 Filter paper and paperboard, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of which no side > 36 cm in the unfolded free Cat E (excl) state, or cut to shape other than rectangular or square 482340 Rolls, sheets and dials, printed for self-recording apparatus, in rolls of a width <= 36 cm, in rectangular or square sheets of which no side > free Cat E (excl) 36 cm in the unfolded state, or cut into dials 482361 Trays, dishes, plates, cups and the like, of bamboo paper or bamboo paperboard free Cat E (excl) 482369 Trays, dishes, plates, cups and the like, of paper or paperboard (excl. of bamboo paper or bamboo paperboard) free Cat E (excl) 482370 Moulded or pressed articles of paper pulp, n.e.s. free Cat E (excl) 482390 Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width <= 36 cm, in rectangular or square sheets, of free Cat E (excl) which no side > 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres, n.e.s. 180/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 490110 Printed books, brochures and similar printed matter, in single sheets, whether or not folded (excl. periodicals and publications which are free Cat E (excl) essentially devoted to advertising) 490191 Dictionaries and encyclopaedias, and serial instalments thereof free Cat E (excl) 490199 Printed books, brochures and similar printed matter (excl. those in single sheets; dictionaries, encyclopaedias, periodicals and publications free Cat E (excl) which are essentially devoted to advertising) 490210 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material, appearing at least four times a week free Cat A (5 yrs) 490290 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material (excl. those appearing at least four times free Cat A (5 yrs) a week) 490300 Children's picture, drawing or colouring books free Cat A (5 yrs) 490400 Music, printed or in manuscript, whether or not bound or illustrated free Cat A (5 yrs) 490510 Globes, printed (excl. relief globes) free Cat A (5 yrs) 490591 Maps and hydrographic or similar charts of all kinds, incl. atlases and topographical plans, printed and in book form (excl. globes, and maps free Cat A (5 yrs) and plans, in relief) 490599 Maps and hydrographic or similar charts of all kinds, incl. atlases, wall maps and topographical plans, printed (excl. those in book form, and free Cat A (5 yrs) maps, plans and globes, in relief) 490600 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; free Cat A (5 yrs) handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 490700 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; free Cat A (5 yrs) stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title 490810 Transfers "decalcomanias", vitrifiable free Cat A (5 yrs) 490890 Transfers "decalcomanias" (excl. vitrifiable) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 181/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 490900 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or free Cat A (5 yrs) without envelopes or trimmings 491000 Calendars of any kinds, printed, incl. calendars blocks free Cat A (5 yrs) 491110 Trade advertising material, commercial catalogues and the like free Cat A (5 yrs) 491191 Pictures, prints and photographs, n.e.s. free Cat A (5 yrs) 491199 Printed matter, n.e.s. free Cat A (5 yrs) 500100 Silkworm cocoons suitable for reeling free Cat A (5 yrs) 500200 Raw silk "non-thrown" free Cat A (5 yrs) 500300 Silk waste, incl. cocoons unsuitable for reeling, yarn waste and garnetted stock free Cat A (5 yrs) 500400 Silk yarn (excl. that spun from silk waste and that put up for retail sale) free Cat A (5 yrs) 500500 Yarn spun from silk waste (excl. that put up for retail sale) free Cat A (5 yrs) 500600 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut free Cat A (5 yrs) 500710 Woven fabrics of noil silk free Cat A (5 yrs) 500720 Woven fabrics containing >= 85 % silk or schappe by weight free Cat A (5 yrs) 500790 Woven fabrics containing predominantly, but < 85 % silk or silk waste by weight free Cat A (5 yrs) 510111 Greasy shorn wool, incl. fleece-washed wool, neither carded nor combed free Cat A (5 yrs) 510119 Greasy wool, incl. fleece-washed wool, neither carded nor combed (excl. shorn wool) free Cat A (5 yrs) 510121 Shorn wool, degreased, non-carbonised, neither carded nor combed free Cat A (5 yrs) 182/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 510129 Degreased wool, non-carbonised, neither carded nor combed (excl. shorn wool) free Cat A (5 yrs) 510130 Carbonised wool, neither carded nor combed free Cat A (5 yrs) 510211 Hair of Kashmir "cashmere" goats, neither carded nor combed free Cat A (5 yrs) 510219 Fine animal hair, neither carded nor combed (excl. wool and hair of Kashmir "cashmere" goats) free Cat A (5 yrs) 510220 Coarse animal hair, neither carded nor combed (excl. wool, hair and bristles used in the manufacture of brooms and brushes, and horsehair free Cat A (5 yrs) from the mane or tail) 510310 Noils of wool or of fine animal hair (excl. garnetted stock) free Cat A (5 yrs) 510320 Waste of wool or of fine animal hair, incl. yarn waste (excl. noils and garnetted stock) free Cat A (5 yrs) 510330 Waste of coarse animal hair, incl. yarn waste (excl. garnetted stock, waste of hair or bristles used in the manufacture of brooms and brushes, free Cat A (5 yrs) and of horsehair from the mane or tail) 510400 Garnetted stock of wool or of fine or coarse animal hair, neither carded nor combed free Cat A (5 yrs) 510510 Wool, carded free Cat A (5 yrs) 510521 Wool, combed, in fragments "open tops" free Cat A (5 yrs) 510529 Wool, combed (excl. that in fragments "open tops") free Cat A (5 yrs) 510531 Hair of Kashmir "cashmere" goats, carded or combed free Cat A (5 yrs) 510539 Fine animal hair, carded or combed (excl. wool and hair of Kashmir "cashmere" goats) free Cat A (5 yrs) 510540 Coarse animal hair, carded or combed free Cat A (5 yrs) 510610 Carded wool yarn containing >= 85 % wool by weight (excl. that put up for retail sale) free Cat A (5 yrs) 510620 Carded wool yarn containing predominantly, but < 85 % wool by weight (excl. that put up for retail sale) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 183/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 510710 Yarn of combed wool containing >= 85 % wool by weight (excl. that put up for retail sale) free Cat A (5 yrs) 510720 Yarn of combed wool containing predominantly, but < 85 % wool by weight (excl. that put up for retail sale) free Cat A (5 yrs) 510810 Carded yarn of fine animal hair (excl. that of wool or that put up for retail sale) free Cat A (5 yrs) 510820 Combed yarn of fine animal hair (excl. that of wool and that put up for retail sale) free Cat A (5 yrs) 510910 Yarn containing >= 85 % wool or fine animal hair by weight, put up for retail sale free Cat A (5 yrs) 510990 Yarn containing predominantly, but < 85 % wool or fine animal hair by weight, put up for retail sale free Cat A (5 yrs) 511000 Yarn of coarse animal hair or of horsehair, incl. gimped horsehair yarn, whether or not put up for retail sale (excl. horsehair and yarn not free Cat A (5 yrs) joined together) 511111 Woven fabrics containing >= 85 % carded wool or carded fine animal hair by weight and weighing <= 300 g/m2 free Cat A (5 yrs) 511119 Woven fabrics containing >= 85 % carded wool or carded fine animal hair by weight and weighing > 300 g/m2 (excl. fabrics for technical free Cat A (5 yrs) uses specificed in heading 5911) 511120 Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight, mixed principally or solely with free Cat A (5 yrs) synthetic or artificial filaments 511130 Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight, mixed principally or solely with free Cat A (5 yrs) synthetic or artificial staple fibres 511190 Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight (excl. those mixed principally or free Cat A (5 yrs) solely with synthetic or artificial filaments or staple fibres) 511211 Woven fabrics containing >= 85 % combed wool or combed fine animal hair by weight and weighing <= 200 g/m2 (excl. fabrics for technical free Cat A (5 yrs) uses of heading 5911) 511219 Woven fabrics containing >= 85 % combed wool or combed fine animal hair by weight and weighing > 200 g/m2 free Cat A (5 yrs) 511220 Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight, mixed principally or solely with free Cat A (5 yrs) synthetic or artificial filaments (excl. fabrics for technical uses of heading 5911) 184/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 511230 Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight, mixed principally or solely with free Cat A (5 yrs) synthetic or artificial staple fibres (excl. fabrics for technical uses of heading 5911) 511290 Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight (excl. those mixed principally or free Cat A (5 yrs) solely with synthetic or artificial filaments or staple fibres and fabrics for technical uses of heading 5911) 511300 Woven fabrics of coarse animal hair or of horsehair (excl. fabrics for technical uses of heading 5911) free Cat A (5 yrs) 520100 Cotton, neither carded nor combed free Cat A (5 yrs) 520210 Cotton yarn waste, incl. thread waste free Cat A (5 yrs) 520291 Garnetted stock of cotton free Cat A (5 yrs) 520299 Cotton waste (excl. yarn waste, thread waste and garnetted stock) free Cat A (5 yrs) 520300 Cotton, carded or combed free Cat A (5 yrs) 520411 Sewing thread, containing >= 85 % cotton by weight (excl. that put up for retail sale) free Cat A (5 yrs) 520419 Sewing thread, containing predominantly, but < 85 % cotton by weight (excl. that put up for retail sale) free Cat A (5 yrs) 520420 Cotton sewing thread, put up for retail sale free Cat A (5 yrs) 520511 Single cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of >= 714,29 decitex "<= MN 14" free Cat A (5 yrs) (excl. sewing thread and yarn put up for retail sale) 520512 Single cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex free Cat A (5 yrs) "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) 520513 Single cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex free Cat A (5 yrs) "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) 520514 Single cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> free Cat A (5 yrs) MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) ELI: http://data.europa.eu/eli/dec/2025/537/oj 185/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 520515 Single cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of < 125 decitex "> MN 80" (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 520521 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of >= 714,29 decitex "<= MN 14" (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 520522 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex "> free Cat A (5 yrs) MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) 520523 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex "> free Cat A (5 yrs) MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) 520524 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> free Cat A (5 yrs) MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) 520526 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 106,38 decitex to < 125 decitex "> free Cat A (5 yrs) MN 80 to MN 94" (excl. sewing thread and yarn put up for retail sale) 520527 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 83,33 decitex to < 106,38 decitex "> free Cat A (5 yrs) MN 94 to MN 120" (excl. sewing thread and yarn put up for retail sale) 520528 Single cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of < 83,33 decitex "> MN 120" (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 520531 Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of >= 714,29 free Cat A (5 yrs) decitex "<= MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) 520532 Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 232,56 free Cat A (5 yrs) decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 520533 Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 192,31 free Cat A (5 yrs) decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 520534 Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of 125 decitex to free Cat A (5 yrs) < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 186/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 520535 Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85 % cotton by weight and with a linear density of < 125 decitex free Cat A (5 yrs) "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 520541 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of >= 714,29 free Cat A (5 yrs) decitex "<= MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) 520542 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 232,56 decitex free Cat A (5 yrs) to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 520543 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 192,31 decitex free Cat A (5 yrs) to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 520544 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 125 decitex to < free Cat A (5 yrs) 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 520546 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 106,38 decitex free Cat A (5 yrs) to < 125 decitex "> MN 80 to MN 94" per single yarn (excl. sewing thread and yarn put up for retail sale) 520547 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of 83,33 decitex to free Cat A (5 yrs) < 106,38 decitex "> MN 94 to MN 120" per single yarn (excl. sewing thread and yarn put up for retail sale) 520548 Multiple "folded" or cabled cotton yarn, of combed fibres, containing >= 85 % cotton by weight and with a linear density of < 83,33 decitex free Cat A (5 yrs) "> MN 120" per single yarn (excl. sewing thread and yarn put up for retail sale) 520611 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of >= 714,29 free Cat A (5 yrs) decitex "<= MN 14" (excl. sewing thread and yarn put up for retail sale) 520612 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 232,56 decitex free Cat A (5 yrs) to < 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) 520613 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 192,31 decitex free Cat A (5 yrs) to < 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) ELI: http://data.europa.eu/eli/dec/2025/537/oj 187/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 520614 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 125 decitex to < free Cat A (5 yrs) 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) 520615 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of < 125 decitex "> free Cat A (5 yrs) MN 80" (excl. sewing thread and yarn put up for retail sale) 520621 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of >= 714,29 decitex free Cat A (5 yrs) "<= MN 14" (excl. sewing thread and yarn put up for retail sale) 520622 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 232,56 decitex to < free Cat A (5 yrs) 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) 520623 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 192,31 decitex to < free Cat A (5 yrs) 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) 520624 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 125 decitex to < free Cat A (5 yrs) 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) 520625 Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of < 125 decitex "> free Cat A (5 yrs) MN 80" (excl. sewing thread and yarn put up for retail sale) 520631 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density free Cat A (5 yrs) of >= 714,29 decitex "<= MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) 520632 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density free Cat A (5 yrs) of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 520633 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density free Cat A (5 yrs) of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 520634 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density free Cat A (5 yrs) of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 188/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 520635 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density free Cat A (5 yrs) of < 125 decitex "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 520641 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of free Cat A (5 yrs) >= 714,29 decitex "< MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) 520642 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of free Cat A (5 yrs) 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) 520643 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of free Cat A (5 yrs) 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) 520644 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of free Cat A (5 yrs) 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 520645 Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of free Cat A (5 yrs) < 125 decitex "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) 520710 Cotton yarn containing >= 85 % cotton by weight, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 520790 Cotton yarn containing predominantly, but < 85 % cotton by weight, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 520811 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 100 g/m2, unbleached free Cat A (5 yrs) 520812 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 100 g to 200 g/m2, unbleached free Cat A (5 yrs) 520813 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, unbleached 520819 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, unbleached (excl. those in three-thread or free Cat A (5 yrs) four-thread twill, incl. cross twill, and plain woven fabrics) ELI: http://data.europa.eu/eli/dec/2025/537/oj 189/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 520821 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, unbleached free Cat A (5 yrs) 520822 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 100 g to 200 g/m2, bleached free Cat A (5 yrs) 520823 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, bleached 520829 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, bleached (excl. those in three-thread or free Cat A (5 yrs) four-thread twill, incl. cross twill, and plain woven fabrics) 520831 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 100 g/m2, dyed free Cat A (5 yrs) 520832 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 100 g to 200 g/m2, dyed free Cat A (5 yrs) 520833 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, dyed 520839 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, dyed (excl. those in three-thread or four-thread free Cat A (5 yrs) twill, incl. cross twill, and plain woven fabrics) 520841 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 100 g/m2, made from yarn of different colours free Cat A (5 yrs) 520842 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 100 g to 200 g/m2, made from yarn of different colours free Cat A (5 yrs) 520843 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, made from yarn of different colours 520849 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, made from yarn of different colours (excl. those free Cat A (5 yrs) in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) 520851 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 100 g/m2, printed free Cat A (5 yrs) 520852 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 100 g to 200 g/m2, printed free Cat A (5 yrs) 190/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 520859 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing <= 200 g/m2, printed (excl. plain woven fabrics) free Cat A (5 yrs) 520911 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, unbleached free Cat A (5 yrs) 520912 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, unbleached 520919 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, unbleached (excl. those in three-thread or free Cat A (5 yrs) four-thread twill, incl. cross twill, and plain woven fabrics) 520921 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, bleached free Cat A (5 yrs) 520922 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, bleached 520929 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, bleached (excl. those in three-thread or four-thread free Cat A (5 yrs) twill, incl. cross twill, and plain woven fabrics) 520931 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, dyed free Cat A (5 yrs) 520932 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, dyed 520939 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, dyed (excl. those in three-thread or four-thread free Cat A (5 yrs) twill, incl. cross twill, and plain woven fabrics) 520941 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, made of yarn of different colours free Cat A (5 yrs) 520942 Denim, containing >= 85 % cotton by weight and weighing > 200 g/m2, made of yarn of different colours free Cat A (5 yrs) 520943 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, made of yarn of different colours 520949 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, made of yarn of different colours (excl. those in free Cat A (5 yrs) three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) ELI: http://data.europa.eu/eli/dec/2025/537/oj 191/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 520951 Plain woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, printed free Cat A (5 yrs) 520952 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, in three- thread or four-thread twill, incl. cross free Cat A (5 yrs) twill, printed 520959 Woven fabrics of cotton, containing >= 85 % cotton by weight and weighing > 200 g/m2, printed (excl. those in three-thread or four-thread free Cat A (5 yrs) twill, incl. cross twill, and plain woven fabrics) 521011 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, unbleached 521019 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, unbleached (excl. plain woven fabrics) 521021 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, bleached 521029 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, bleached (excl. plain woven fabrics) 521031 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, dyed 521032 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, in three-thread or four-thread twill, incl. cross twill, dyed 521039 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, dyed (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 521041 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, made of yarn of different colours 521049 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, made from yarn of different colours (excl. plain woven fabrics) 192/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 521051 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, printed 521059 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing <= 200 g/m2, printed (excl. plain woven fabrics) 521111 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, unbleached 521112 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, in three-thread or four-thread twill, incl. cross twill, unbleached 521119 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, unbleached (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 521120 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, bleached 521131 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, dyed 521132 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, in three-thread or four-thread twill, incl. cross twill, dyed 521139 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, dyed (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 521141 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, made of yarn of different colours 521142 Denim, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man- made fibres and weighing > free Cat A (5 yrs) 200 g/m2, made of yarn of different colours ELI: http://data.europa.eu/eli/dec/2025/537/oj 193/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 521143 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, in three-thread or four-thread twill, incl. cross twill, made of yarn of different colours 521149 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, made of yarn of different colours (excl. those in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) 521151 Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, printed 521152 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, in three-thread or four-thread twill, incl. cross twill, printed 521159 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and free Cat A (5 yrs) weighing > 200 g/m2, printed (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 521211 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing <= 200 g/m2, unbleached 521212 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing <= 200 g/m2, bleached 521213 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing <= 200 g/m2, dyed 521214 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing <= 200 g/m2, made of yarn of different colours 521215 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing <= 200 g/m2, printed 521221 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing > 200 g/m2, unbleached 194/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 521222 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing > 200 g/m2, bleached 521223 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing > 200 g/m2, dyed 521224 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing > 200 g/m2, made of yarn of different colours 521225 Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with free Cat A (5 yrs) man-made fibres, weighing > 200 g/m2, printed 530110 Flax, raw or retted free Cat A (5 yrs) 530121 Flax, broken or scutched free Cat A (5 yrs) 530129 Flax, hackled or otherwise processed, but not spun (excl. broken, scutched and retted flax) free Cat A (5 yrs) 530130 Flax tow and waste, incl. yarn waste and garnetted stock free Cat A (5 yrs) 530210 True hemp "Cannabis sativa L.", raw or retted free Cat A (5 yrs) 530290 True hemp "Cannabis sativa L.", processed but not spun; tow and waste of hemp, incl. yarn waste and garnetted stock (excl. retted hemp) free Cat A (5 yrs) 530310 Jute and other textile bast fibres, raw or retted (excl. flax, true hemp and ramie) free Cat A (5 yrs) 530390 Jute and other textile bast fibres, processed but not spun; tow and waste of such fibres, incl. yarn waste and garnetted stock (excl. retted fibres free Cat A (5 yrs) of this kind, flax, true hemp and ramie) 530500 Coconut, abaca "Manila hemp or Musa textilis Nee", ramie, agave and other vegetable textile fibres, n.e.s., raw or processed, but not spun; free Cat A (5 yrs) tow, noils and waste of such fibres, incl. yarn waste and garnetted stock 530610 Single flax yarn free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 195/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 530620 Multiple "folded" or cabled flax yarn free Cat A (5 yrs) 530710 Single yarn of jute or of other textile bast fibres of heading 5303 free Cat A (5 yrs) 530720 Multiple "folded" or cabled yarn of jute or of other textile bast fibres of heading 5303 free Cat A (5 yrs) 530810 Coconut "coir" yarn free Cat A (5 yrs) 530820 Hemp yarn free Cat A (5 yrs) 530890 Yarn of vegetable textile fibres (excl. flax yarn, yarn of jute or of other textile bast fibres of heading 5303, coconut "coir" yarn, hemp yarn free Cat A (5 yrs) and cotton yarn) 530911 Woven fabrics of flax, containing >= 85 % flax by weight, unbleached or bleached free Cat A (5 yrs) 530919 Woven fabrics of flax, containing >= 85 % flax by weight, dyed, made of yarn of different colours, or printed free Cat A (5 yrs) 530921 Woven fabrics of flax, containing predominantly, but < 85 % flax by weight, unbleached or bleached free Cat A (5 yrs) 530929 Woven fabrics of flax, containing predominantly, but < 85 % flax by weight, dyed, made of yarn of different colours, or printed free Cat A (5 yrs) 531010 Woven fabrics of jute or of other textile bast fibres of heading 5303, unbleached free Cat A (5 yrs) 531090 Woven fabrics of jute or of other textile bast fibres of heading 5303, bleached, dyed, made of yarn of different colours, or printed free Cat A (5 yrs) 531100 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn (excl. those of flax, jute, other textile bast fibres of heading 5303 free Cat A (5 yrs) and cotton yarn) 540110 Sewing thread of synthetic filaments, whether or not put up for retail sale free Cat A (5 yrs) 540120 Sewing thread of artificial filaments, whether or not put up for retail sale free Cat A (5 yrs) 540211 High-tenacity filament yarn of aramids (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 196/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 540219 High-tenacity filament yarn of nylon or other polyamides (excl. sewing thread, yarn put up for retail sale and high-tenacity filament yarn of free Cat A (5 yrs) aramids) 540220 High-tenacity filament yarn of polyesters (excl. that put up for retail sale) free Cat A (5 yrs) 540231 Textured filament yarn of nylon or other polyamides, with a linear density of <= 50 tex per single yarn (excl. sewing thread and yarn put up free Cat A (5 yrs) for retail sale) 540232 Textured filament yarn of nylon or other polyamides, with a linear density of > 50 tex per single yarn (excl. sewing thread and yarn put up free Cat A (5 yrs) for retail sale) 540233 Textured filament yarn of polyester (excl. that put up for retail sale) free Cat A (5 yrs) 540234 Textured synthetic filament yarn of polypropylene (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 540239 Textured synthetic filament yarn (excl. sewing thread, yarn put up for retail sale and textured filament yarn of polypropylene, polyester, free Cat A (5 yrs) nylon or other polyamides) 540244 Synthetic filament elastomeric yarn, single, untwisted or with a twist of <= 50 turns per metre (excl. sewing thread, yarn put up for retail free Cat A (5 yrs) sale, textured yarn and filament yarn of polyester, nylon or other polyamides) 540245 Filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex, single, untwisted or with a twist of <= 50 turns per metre free Cat A (5 yrs) (excl. sewing thread, yarn put up for retail sale, elastomeric yarn, high-tenacity yarn and textured yarn) 540246 Filament yarn of polyester, incl. monofilament of < 67 decitex, single, untwisted or with a twist of <= 50 turns per metre, partially oriented free Cat A (5 yrs) (excl. elastomeric yarn, sewing thread, yarn put up for retail sale and textured yarn) 540247 Filament yarn of polyester, incl. monofilament of < 67 decitex, single, untwisted or with a twist of <= 50 turns per metre (excl. elastomeric free Cat A (5 yrs) yarn, sewing thread, yarn put up for retail sale, textured yarn and yarn of partially oriented polyester filament) 540248 Filament yarn of polypropylene, incl. monofilament of < 67 decitex, single, untwisted or with a twist of <= 50 turns per metre (excl. free Cat A (5 yrs) elastomeric yarn, sewing thread, yarn put up for retail sale and textured yarn) ELI: http://data.europa.eu/eli/dec/2025/537/oj 197/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 540249 Synthetic filament yarn, incl. synthetic monofilament of < 67 decitex, single, untwisted or with a twist of <= 50 turns per metre (excl. sewing free Cat A (5 yrs) thread, yarn put up for retail sale, textured yarn, elastomeric yarn and filament yarn of polyester, nylon or other polyamides) 540251 Filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing free Cat A (5 yrs) thread, yarn put up for retail sale, high-tenacity yarn or textured yarn) 540252 Filament yarn of polyester, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn put up free Cat A (5 yrs) for retail sale and textured yarn) 540253 Filament yarn of polypropylene, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn free Cat A (5 yrs) put up for retail sale and textured yarn) 540259 Synthetic filament yarn, incl. synthetic monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn free Cat A (5 yrs) put up for retail sale, textured yarn and filament yarn of polyester, polypropylene, nylon or other polyamides) 540261 Multiple "folded" or cabled filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up free Cat A (5 yrs) for retail sale and high-tenacity yarn or textured yarn) 540262 Multiple "folded" or cabled filament yarn of polyester, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail sale and free Cat A (5 yrs) textured yarn) 540263 Multiple "folded" or cabled filament yarn of polypropylene, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail free Cat A (5 yrs) sale and textured yarn) 540269 Multiple "folded" or cabled synthetic filament yarn, incl. synthetic monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail free Cat A (5 yrs) sale, textured yarn and filament yarn of polyester, polypropylene, nylon or other polyamides) 540310 High-tenacity yarn of viscose rayon filament (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 540331 Yarn of viscose rayon filament, incl. monofilament of < 67 decitex, single, untwisted or with a twist of <= 120 turns per metre (excl. sewing free Cat A (5 yrs) thread, high-tenacity yarn and yarn put up for retail sale) 540332 Yarn of viscose rayon filament, incl. monofilament of < 67 decitex, single, with a twist of > 120 turns per metre (excl. sewing thread, free Cat A (5 yrs) high-tenacity yarn and yarn put up for retail sale) 198/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 540333 Filament yarn of cellulose acetate, incl. monofilament of < 67 decitex, single (excl. sewing thread, high-tenacity yarn and yarn put up for free Cat A (5 yrs) retail sale) 540339 Artificial filament yarn, incl. artificial monofilament of < 67 decitex, single (excl. sewing thread, filament yarn of viscose or cellulose acetate free Cat A (5 yrs) and yarn put up for retail sale) 540341 Multiple "folded" or cabled filament yarn of viscose rayon, incl. monofilament of < 67 decitex (excl. sewing thread, high-tenacity yarn and free Cat A (5 yrs) yarn put up for retail sale) 540342 Multiple "folded" or cabled filament yarn of cellulose acetate, incl. monofilament of < 67 decitex (excl. sewing thread, high-tenacity yarn and free Cat A (5 yrs) yarn put up for retail sale) 540349 Multiple "folded" or cabled artificial filament yarn, incl. artificial monofilament of < 67 decitex (excl. sewing thread, filament yarn of viscose free Cat A (5 yrs) or cellulose acetate and yarn put up for retail sale) 540411 Elastomeric monofilament of >= 67 decitex and with a cross sectional dimension of <= 1 mm free Cat A (5 yrs) 540412 Polypropylene monofilament of >= 67 decitex and with a cross sectional dimension of <= 1 mm (excl. elastomers) free Cat A (5 yrs) 540419 Synthetic monofilament of >= 67 decitex and with a cross sectional dimension of <= 1 mm (excl. of elastomers and polypropylene) free Cat A (5 yrs) 540490 Strip and the like, e.g. artificial straw, of synthetic textile material, with an apparent width of <= 5 mm free Cat A (5 yrs) 540500 Artificial monofilament of >= 67 decitex and with a cross sectional dimension of <= 1 mm; strip and the like, (e.g. artificial straw), of free Cat A (5 yrs) artificial textile material, with an apparent width of <= 5 mm 540600 Man-made filament yarn, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 540710 Woven fabrics of high-tenacity yarn, nylon, other polyamides or polyesters, incl. monofilament of >= 67 decitex and with a cross sectional free Cat A (5 yrs) dimension of <= 1 mm ELI: http://data.europa.eu/eli/dec/2025/537/oj 199/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 540720 Woven fabrics of strip or the like, of synthetic filament, incl. monofilament of >= 67 decitex and with a cross sectional dimension of <= free Cat A (5 yrs) 1 mm 540730 Woven fabrics of synthetic filament yarn, incl. monofilament of >= 67 decitex and with a cross sectional dimension of <= 1 mm, consisting free Cat A (5 yrs) of layers of parallel textile yarns superimposed on each other at acute or right angles, the layers being bonded at the intersections of the yarns by an adhesive or by thermal bonding 540741 Woven fabrics of yarn containing >= 85 % by weight of filaments of nylon or other polyamides, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, unbleached or bleached 540742 Woven fabrics of filament yarn containing >= 85 % nylon or other polyamides by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, dyed 540743 Woven fabrics of yarn containing >= 85 % by weight of filaments of nylon or other polyamides by weight, incl. monofilament of >= 67 free Cat A (5 yrs) decitex and a maximum diameter of <= 1 mm, made of yarn of different colours 540744 Woven fabrics of yarn containing >= 85 % by weight of filaments of nylon or other polyamides by weight, incl. monofilament of >= 67 free Cat A (5 yrs) decitex and a maximum diameter of <= 1 mm, printed 540751 Woven fabrics of yarn containing >= 85 % by weight of textured polyester filaments, incl. monofilament of >= 67 decitex and a maximum free Cat A (5 yrs) diameter of <= 1 mm, unbleached or bleached 540752 Woven fabrics of yarn containing >= 85 % by weight of textured polyester filaments, incl. monofilament of >= 67 decitex and a maximum free Cat A (5 yrs) diameter of <= 1 mm, dyed 540753 Woven fabrics of yarn containing >= 85 % by weight of textured polyester filaments, incl. monofilament of >= 67 decitex and a maximum free Cat A (5 yrs) diameter of <= 1 mm, made of yarn of different colours 540754 Woven fabrics of yarn containing >= 85 % by weight of textured polyester filaments, incl. monofilament of >= 67 decitex and a maximum free Cat A (5 yrs) diameter of <= 1 mm, printed 540761 Woven fabrics of yarn containing >= 85 % by weight of non-textured polyester filaments, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm 540769 Woven fabrics of yarn containing >= 85 % by weight of mixtures of textured and non-textured polyester filaments, incl. monofilament of >= free Cat A (5 yrs) 67 decitex and a maximum diameter of <= 1 mm 200/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 540771 Woven fabrics of yarn containing >= 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, untreated or not further treated than bleached (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) 540772 Woven fabrics of yarn containing >= 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, dyed (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) 540773 Woven fabrics of yarn containing >= 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, made of yarn of different colours (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non- textured polyester filaments) 540774 Woven fabrics of yarn containing >= 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, printed (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) 540781 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, mixed principally or solely with cotton, unbleached or bleached 540782 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, mixed principally or solely with cotton, dyed 540783 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, mixed principally or solely with cotton, made of yarn of different colours 540784 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, mixed principally or solely with cotton, printed 540791 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, unbleached or bleached, other than those mixed principally or solely with cotton 540792 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, dyed, other than those mixed principally or solely with cotton ELI: http://data.europa.eu/eli/dec/2025/537/oj 201/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 540793 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, made of yarn of different colours, other than those mixed principally or solely with cotton 540794 Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, printed, other than those mixed principally or solely with cotton 540810 Woven fabrics of high-tenacity viscose yarn, incl. monofilament of >= 67 decitex and a maximum diameter of <= 1 mm free Cat A (5 yrs) 540821 Woven fabrics of yarn containing >= 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, unbleached or bleached (excl. those of high-tenacity viscose yarn) 540822 Woven fabrics of yarn containing >= 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, dyed (excl. those of high-tenacity viscose yarn) 540823 Woven fabrics of yarn containing >= 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, made of yarn of different colours (excl. those of high- tenacity viscose yarn) 540824 Woven fabrics of yarn containing >= 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and a maximum diameter of <= free Cat A (5 yrs) 1 mm, printed (excl. those of high-tenacity viscose yarn) 540831 Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, unbleached or bleached (excl. those of high-tenacity viscose yarn) 540832 Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, dyed (excl. those of high- tenacity viscose yarn) 540833 Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, made of yarn of different colours (excl. those of high-tenacity viscose yarn) 540834 Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of >= 67 decitex and free Cat A (5 yrs) a maximum diameter of <= 1 mm, printed (excl. those of high- tenacity viscose yarn) 202/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 550110 Filament tow as specified in Note 1 to chapter 55, of nylon or other polyamides free Cat A (5 yrs) 550120 Filament tow as specified in Note 1 to chapter 55, of polyesters free Cat A (5 yrs) 550130 Filament tow as specified in Note 1 to chapter 55, acrylic or modacrylic free Cat A (5 yrs) 550140 Synthetic filament tow as specified in Note 1 to chapter 55, of polypropylene free Cat A (5 yrs) 550190 Synthetic filament tow as specified in Note 1 to chapter 55 (excl. that of acrylic, modacrylic, polyesters, polypropylene, nylon or other free Cat A (5 yrs) polyamide filament) 550210 Artificial filament tow as specified in Note 1 to chapter 55, of acetate free Cat A (5 yrs) 550290 Artificial filament tow, as specified in Note 1 to chapter 55 (excl. of acetate) free Cat A (5 yrs) 550311 Staple fibres of aramids, not carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550319 Staple fibres of nylon or other polyamides, not carded, combed or otherwise processed for spinning (excl. those of aramids) free Cat A (5 yrs) 550320 Staple fibres of polyesters, not carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550330 Acrylic or modacrylic staple fibres, not carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550340 Staple fibres of polypropylene, not carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550390 Synthetic staple fibres, not carded, combed or otherwise processed for spinning (excl. those of polypropylene, acrylic, modacrylic, polyesters, free Cat A (5 yrs) nylon or other polyamides) 550410 Staple fibres of viscose rayon, not carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550490 Artificial staple fibres, not carded, combed or otherwise processed for spinning (excl. those of viscose rayon) free Cat A (5 yrs) 550510 Waste of synthetic staple fibres, incl. noils, yarn waste and garnetted stock free Cat A (5 yrs) 550520 Waste of artificial staple fibres, incl. noils, yarn waste and garnetted stock free Cat A (5 yrs) 550610 Staple fibres of nylon or other polyamides, carded, combed or otherwise processed for spinning free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 203/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 550620 Staple fibres of polyesters, carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550630 Acrylic or modacrylic staple fibres, carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550640 Staple fibres of polypropylene, carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550690 Synthetic staple fibres carded, combed or otherwise processed for spinning (excl. acrylic, modacrylic, polyester, polypropylene, nylon or free Cat A (5 yrs) other polyamides) 550700 Artificial staple fibres, carded, combed or otherwise processed for spinning free Cat A (5 yrs) 550810 Sewing thread of synthetic staple fibres, whether or not put up for retail sale free Cat A (5 yrs) 550820 Sewing thread of artificial staple fibres, whether or not put up for retail sale free Cat A (5 yrs) 550911 Single yarn containing >= 85 % nylon or other polyamide staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 550912 Multiple "folded" or cabled yarn containing >= 85 % nylon or other polyamide staple fibres by weight (excl. sewing thread and yarn put up free Cat A (5 yrs) for retail sale) 550921 Single yarn containing >= 85 % polyester staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 550922 Multiple "folded" or cabled yarn containing >= 85 % polyester staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 550931 Single yarn containing >= 85 % acrylic or modacrylic staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 550932 Multiple "folded" or cabled yarn containing >= 85 % acrylic or modacrylic staple fibres by weight (excl. sewing thread and yarn put up for free Cat A (5 yrs) retail sale) 550941 Single yarn containing >= 85 % synthetic staple fibres by weight (excl. sewing thread, yarn put up for retail sale and yarn of acrylic, free Cat A (5 yrs) modacrylic, polyester, nylon or other polyamide staple fibres) 204/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 550942 Multiple "folded" or cabled yarn containing >= 85 % synthetic staple fibres by weight (excl. sewing thread, yarn put up for retail sale and yarn free Cat A (5 yrs) of acrylic, modacrylic, polyester, nylon or other polyamide staple fibres) 550951 Yarn containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with artificial staple fibres (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 550952 Yarn containing > 50 % to < 85 % polyester staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. sewing free Cat A (5 yrs) thread and yarn put up for retail sale) 550953 Yarn containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread and free Cat A (5 yrs) yarn put up for retail sale) 550959 Yarn containing predominantly, but < 85 % polyester staple fibres by weight, other than that mixed principally or solely with cotton, wool, free Cat A (5 yrs) fine animal hair or artificial staple fibres (excl. sewing thread and yarn put up for retail sale) 550961 Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with wool or fine free Cat A (5 yrs) animal hair (excl. sewing thread and yarn put up for retail sale) 550962 Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with cotton (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 550969 Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, other than that mixed principally or solely with free Cat A (5 yrs) cotton, wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) 550991 Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. free Cat A (5 yrs) sewing thread, yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) 550992 Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread, free Cat A (5 yrs) yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) 550999 Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, other than that mixed principally or solely with cotton, wool or free Cat A (5 yrs) fine animal hair (excl. sewing thread, yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) 551011 Single yarn, containing >= 85 % artificial staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 205/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 551012 Multiple "folded" or cabled yarn containing >= 85 % artificial staple fibres by weight (excl. sewing thread and yarn put up for retail sale) free Cat A (5 yrs) 551020 Yarn containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. free Cat A (5 yrs) sewing thread and yarn put up for retail sale) 551030 Yarn containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread and free Cat A (5 yrs) yarn put up for retail sale) 551090 Yarn containing predominantly, but < 85 % artificial staple fibres by weight, other than that mixed principally or solely with cotton, wool or free Cat A (5 yrs) fine animal hair (excl. sewing thread and yarn put up for retail sale) 551110 Yarn containing >= 85 % synthetic staple fibres by weight, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 551120 Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 551130 Yarn of artificial staple fibres, put up for retail sale (excl. sewing thread) free Cat A (5 yrs) 551211 Woven fabrics containing >= 85 % polyester staple fibres by weight, unbleached or bleached free Cat A (5 yrs) 551219 Woven fabrics containing >= 85 % polyester staple fibres by weight, dyed, made of yarn of different colours, or printed free Cat A (5 yrs) 551221 Woven fabrics containing >= 85 % acrylic or modacrylic staple fibres by weight, unbleached or bleached free Cat A (5 yrs) 551229 Woven fabrics containing >= 85 % acrylic or modacrylic staple fibres by weight, dyed, made of yarn of different colours or printed free Cat A (5 yrs) 551291 Woven fabrics containing >= 85 % synthetic staple fibres by weight, unbleached or bleached (excl. those of acrylic, modacrylic or polyester free Cat A (5 yrs) staple fibres) 551299 Woven fabrics containing >= 85 % synthetic staple fibres by weight, dyed, made of yarn of different colours or printed (excl. those of acrylic, free Cat A (5 yrs) modacrylic or polyester staple fibres) 551311 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing <= 170 g/m2, unbleached or bleached 206/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 551312 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, in three-thread or four-thread twill, incl. cross twill, unbleached or bleached 551313 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, unbleached or bleached (excl. those in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) 551319 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, unbleached or bleached (excl. those of polyester staple fibres) 551321 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing <= 170 g/m2, dyed 551323 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, dyed (excl. plain woven fabrics) 551329 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, dyed (excl. those of polyester staple fibres) 551331 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing <= 170 g/m2, made of yarn of different colours 551339 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, made of yarn of different colours (excl. plain woven fabrics of polyester staple fibres) 551341 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing <= 170 g/m2, printed 551349 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) <= 170 g/m2, printed (excl. plain woven fabrics of polyester staple fibres) 551411 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing > 170 g/m2, unbleached or bleached ELI: http://data.europa.eu/eli/dec/2025/537/oj 207/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 551412 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, in three-thread or four-thread twill, incl. cross twill, unbleached or bleached 551419 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, unbleached or bleached (excl. those of plain woven polyester staple fibres and polyester staple fibres in three-thread or four-thread twill, incl. cross twill) 551421 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing > 170 g/m2, dyed 551422 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, in three-thread or four-thread twill, incl. cross twill, dyed 551423 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, dyed (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 551429 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, dyed (excl. those of polyester staple fibres) 551430 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, made of yarn of different colours 551441 Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and free Cat A (5 yrs) weighing > 170 g/m2, printed 551442 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, in three-thread or four-thread twill, incl. cross twill, printed 551443 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, printed (excl. those in three-thread or four- thread twill, incl. cross twill, and plain woven fabrics) 551449 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing free Cat A (5 yrs) > 170 g/m2, printed (excl. those of polyester staple fibres) 208/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 551511 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with viscose staple fibres free Cat A (5 yrs) 551512 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with man-made filament free Cat A (5 yrs) 551513 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton or fine animal free Cat A (5 yrs) hair 551519 Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, other than those mixed principally or solely with free Cat A (5 yrs) wool or fine animal hair, man-made filament, viscose staple fibres or cotton 551521 Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with free Cat A (5 yrs) man-made filament 551522 Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with carded free Cat A (5 yrs) wool or carded fine animal hair 551529 Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, other than those mixed principally or free Cat A (5 yrs) solely with wool, fine animal hair, man-made filaments or cotton 551591 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, mixed principally or solely with man-made filament (excl. those free Cat A (5 yrs) of acrylic, modacrylic or polyester staple fibres) 551599 Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, other than those mixed principally or solely with man-made free Cat A (5 yrs) filament or cotton (excl. those of acrylic, modacrylic or polyester staple fibres) 551611 Woven fabrics containing >= 85 % artificial staple fibres by weight, unbleached or bleached free Cat A (5 yrs) 551612 Woven fabrics containing >= 85 % artificial staple fibres by weight, dyed free Cat A (5 yrs) 551613 Woven fabrics containing >= 85 % artificial staple fibres by weight, made of yarn of different colours free Cat A (5 yrs) 551614 Woven fabrics containing >= 85 % artificial staple fibres by weight, printed free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 209/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 551621 Woven fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, unbleached free Cat A (5 yrs) or bleached 551622 Woven fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, dyed free Cat A (5 yrs) 551623 Woven fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, made of free Cat A (5 yrs) yarn of different colours 551624 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with man-made filament, free Cat A (5 yrs) printed 551631 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal free Cat A (5 yrs) hair, unbleached or bleached 551632 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal free Cat A (5 yrs) hair, dyed 551633 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal free Cat A (5 yrs) hair, made of yarn of different colours 551634 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal free Cat A (5 yrs) hair, printed 551641 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, unbleached or free Cat A (5 yrs) bleached 551642 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, dyed free Cat A (5 yrs) 551643 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, made of yarn free Cat A (5 yrs) of different colours 551644 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, printed free Cat A (5 yrs) 210/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 551691 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with free Cat A (5 yrs) cotton, wool, fine animal hair or man-made filament, unbleached or bleached 551692 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with free Cat A (5 yrs) cotton, wool, fine animal hair or man-made filament, dyed 551693 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with free Cat A (5 yrs) cotton, wool, fine animal hair or man-made filament, made of yarn of different colours 551694 Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with free Cat A (5 yrs) cotton, wool, fine animal hair or man-made filament, printed 560121 Wadding of cotton and articles thereof (excl. sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, free Cat A (5 yrs) wadding and articles thereof impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes, and products impregnated, coated or covered with perfumes, cosmetics, soaps, detergents, etc.) 560122 Wadding of man-made fibres and articles thereof (excl. sanitary towels and tampons, napkins and napkin liners for babies and similar free Cat A (5 yrs) sanitary articles, wadding and articles thereof impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes, and products impregnated, coated or covered with perfumes, cosmetics, soaps, detergents etc.) 560129 Wadding of textile materials and articles thereof (excl. of cotton or man-made fibres; sanitary towels and tampons, napkins and napkin liners free Cat A (5 yrs) for babies and similar sanitary articles, wadding and articles thereof, impregnated or covered with medicated substances or put up for retail for medical, surgical, dental or veterinary purposes, or impregnated, coated or covered with perfumes, make-up, soaps, cleansing agents, etc.) 560130 Textile flock and dust and mill neps free Cat A (5 yrs) 560210 Needleloom felt and stitch-bonded fibre fabrics, whether or not impregnated, coated, covered or laminated, n.e.s. free Cat A (5 yrs) 560221 Felt, not impregnated, coated, covered or laminated, of wool or fine animal hair, n.e.s. (excl. needleloom felt and stitch-bonded fibre fabrics) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 211/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 560229 Felt, not impregnated, coated, covered or laminated (excl. that of wool or fine animal hair; needleloom felt and stitch-bonded fibre fabrics) free Cat A (5 yrs) 560290 Felt, impregnated, coated, covered or laminated (excl. needleloom felt and stitch-bonded fibre fabrics) free Cat A (5 yrs) 560311 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., of synthetic or man- made filaments, weighing <= 25 g/m2 free Cat A (5 yrs) 560312 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., of man-made filaments, weighing > 25 g/m2 but <= 70 g/m2 free Cat A (5 yrs) 560313 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., of man-made filaments, weighing > 70 g/m2 but <= 150 g/m2 free Cat A (5 yrs) 560314 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., of man-made filaments, weighing > 150 g free Cat A (5 yrs) 560391 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., weighing <= 25 g/m2 (excl. of man-made filaments) free Cat A (5 yrs) 560392 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., weighing > 25 g/m2 but <= 70 g/m2 (excl. of man-made free Cat A (5 yrs) filaments) 560393 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., weighing > 70 g/m2 but <= 150 g/m2 (excl. of man-made free Cat A (5 yrs) filaments) 560394 Nonwovens, whether or not impregnated, coated, covered or laminated, n.e.s., weighing > than 150 g/m2 (excl. of man-made filaments) free Cat A (5 yrs) 560410 Textile-covered rubber thread and cord free Cat A (5 yrs) 560490 Textile yarn, strip and the like of heading 5404 and 5405, impregnated, coated, covered or sheathed with rubber or plastics (excl. imitation free Cat A (5 yrs) catgut, thread and cord with fish-hook attachments or otherwise put up as fishing line) 212/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 560500 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, of textile fibres, combined with free Cat A (5 yrs) metal in the form of thread, strip or powder or covered with metal (excl. yarns manufactured from a mixture of textile fibres and metal fibres, with anti-static properties; yarns reinforced with metal wire; articles with the character of trimmings) 560600 Gimped yarn, gimped strip and the like of heading 5404 or 5405; chenille yarn, incl. flock chenille yarn, and loop wale-yarn (excl. metal free Cat A (5 yrs) yarn and metallised yarn of heading 5605; gimped horsehair yarn; textile-covered rubber thread; twine, cord and other gimped textile products of heading 5808; gimped metal yarn) 560721 Binder or baler twine, of sisal or other textile fibres of the genus Agave free Cat A (5 yrs) 560729 Twine, cordage, ropes and cables, of sisal or other textile fibres of the genus Agave, whether or not plaited or braided and whether or not free Cat A (5 yrs) impregnated, coated, covered or sheathed with rubber or plastics (excl. binder or baler twine) 560741 Binder or baler twine, of polyethylene or polypropylene free Cat A (5 yrs) 560749 Twine, cordage, ropes and cables of polyethylene or polypropylene, whether or not plaited or braided and whether or not impregnated, free Cat A (5 yrs) coated, covered or sheathed with rubber or plastics (excl. binder or baler twine) 560750 Twine, cordage, ropes and cables, of synthetic fibres, whether or not plaited or braided and whether or not impregnated, coated, covered or free Cat A (5 yrs) sheathed with rubber or plastics (excl. polyethylene and polypropylene) 560790 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with free Cat A (5 yrs) rubber or plastics (excl. that of synthetic fibres and of sisal or other textile fibres of the genus Agave) 560811 Made-up knotted fishing nets of man-made textile materials (excl. landing nets) free Cat A (5 yrs) 560819 Knotted netting of twine, cordage, ropes or cables, by the piece or metre; made-up nets, of man-made textile materials (excl. made-up fishing free Cat A (5 yrs) nets, hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) 560890 Knotted netting of twine, cordage, ropes or cables, by the piece or metre; made-up fishing nets and other made-up nets, of vegetable textile free Cat A (5 yrs) materials (excl. hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) 560900 Articles of yarn, strip or the like of heading 5404 or 5405, or of twine, cordage, ropes or cables of heading 5607, n.e.s. free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 213/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 570110 Carpets and other textile floor coverings, of wool or fine animal hair, knotted, whether or not made up free Cat A (5 yrs) 570190 Carpets and other textile floor coverings, of textile materials, knotted, whether or not made up (excl. those of wool or fine animal hair) free Cat A (5 yrs) 570210 Kelem, Schumacks, Karamanie and similar hand-woven rugs, whether or not made up free Cat A (5 yrs) 570220 Floor coverings of coconut fibres "coir", woven, whether or not made up free Cat A (5 yrs) 570231 Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, of pile construction, not made up (excl. Kelem, free Cat A (5 yrs) Schumacks, Karamanie and similar hand-woven rugs) 570232 Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, of pile construction, not made up (excl. free Cat A (5 yrs) Kelem, Schumacks, Karamanie and similar hand-woven rugs) 570239 Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, of pile construction, not free Cat A (5 yrs) made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir") 570241 Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, of pile construction, made up (excl. Kelem, free Cat A (5 yrs) Schumacks, Karamanie and similar hand-woven rugs) 570242 Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, of pile construction, made up (excl. Kelem, free Cat A (5 yrs) Schumacks, Karamanie and similar hand-woven rugs) 570249 Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, of pile construction, free Cat A (5 yrs) made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir") 570250 Carpets and other textile floor coverings, woven, not tufted or flocked, not of pile construction, not made up (excl. Kelem, Schumacks, free Cat A (5 yrs) Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir") 570291 Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, not of pile construction, made up (excl. Kelem, free Cat A (5 yrs) Schumacks, Karamanie and similar hand-woven rugs) 214/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 570292 Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, not of pile construction, made up (excl. free Cat A (5 yrs) Kelem, Schumacks, Karamanie and similar hand-woven rugs) 570299 Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, not of pile construction, free Cat A (5 yrs) made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir") 570310 Carpets and other floor coverings, of wool or fine animal hair, tufted "needle punched", whether or not made up free Cat A (5 yrs) 570320 Carpets and other floor coverings, of nylon or other polyamides, tufted "needle punched", whether or not made up free Cat A (5 yrs) 570330 Carpets and other floor coverings, of man-made textile materials, tufted "needle punched", whether or not made up (excl. those of nylon or free Cat A (5 yrs) other polyamides) 570390 Carpet tiles of vegetable textile materials or coarse animal hair, tufted "needle punched", whether or not made up free Cat A (5 yrs) 570410 Floor tiles, of felt, not tufted or flocked, with an area of <= 0,3 m2 free Cat A (5 yrs) 570420 Floor tiles, of felt, not tufted or flocked, with an area of > 0,3 m2 but <= 1 m2 free Cat A (5 yrs) 570490 Carpets and other floor coverings, of felt, not tufted or flocked, whether or not made up (excl. floor tiles with an area of <= 1 m2) free Cat A (5 yrs) 570500 Carpets and other textile floor coverings, whether or not made up (excl. knotted, woven or tufted "needle punched", and of felt) free Cat A (5 yrs) 580110 Woven pile fabrics and chenille fabrics, of wool or fine animal hair (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics free Cat A (5 yrs) and narrow woven fabrics of heading 5806) 580121 Uncut weft pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of free Cat A (5 yrs) heading 5806) 580122 Cut corduroy, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading free Cat A (5 yrs) 5806) ELI: http://data.europa.eu/eli/dec/2025/537/oj 215/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 580123 Cut weft pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of free Cat A (5 yrs) heading 5806) 580126 Chenille fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading free Cat A (5 yrs) 5806) 580127 Warp pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading free Cat A (5 yrs) 5806) 580131 Uncut weft pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven free Cat A (5 yrs) fabrics of heading 5806) 580132 Cut corduroy, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of free Cat A (5 yrs) heading 5806) 580133 Cut weft pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven free Cat A (5 yrs) fabrics of heading 5806) 580136 Chenille fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of free Cat A (5 yrs) heading 5806) 580137 Warp pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of free Cat A (5 yrs) heading 5806) 580190 Woven pile fabrics and chenille fabrics (excl. those of man-made fibres, wool or fine animal hair, terry towelling and similar woven terry free Cat A (5 yrs) fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) 580211 Terry towelling and similar woven terry fabrics, of cotton, unbleached (excl. narrow woven fabrics of heading 5806, carpets and other floor free Cat A (5 yrs) coverings) 580219 Terry towelling and similar woven terry fabrics, of cotton (excl. unbleached, narrow woven fabrics of heading 5806, carpets and other floor free Cat A (5 yrs) coverings) 580220 Terry towelling and similar woven terry fabrics (excl. those of cotton, narrow woven fabrics of heading 5806, carpets and other floor free Cat A (5 yrs) coverings) 216/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 580230 Tufted textile fabrics (excl. carpets and other floor coverings) free Cat A (5 yrs) 580300 Gauze (excl. narrow woven fabrics of heading 5806) free Cat A (5 yrs) 580410 Tulles and other net fabrics (excl. woven, knitted or crocheted fabrics) free Cat A (5 yrs) 580421 Mechanically made lace of man-made fibres in the piece, in strips or in motifs (excl. fabrics of headings 6002 to 6006) free Cat A (5 yrs) 580429 Mechanically made lace in the piece, in strips or in motifs (excl. that of man-made fibres, and fabrics of headings 6002 to 6006) free Cat A (5 yrs) 580430 Handmade lace in the piece, in strips or in motifs (excl. fabrics of heading 6002 to 6006) free Cat A (5 yrs) 580500 Hand-woven tapestries of the type Gobelin, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries, e.g. petit point, free Cat A (5 yrs) cross-stitch, whether or not made up (excl. Kelem, Schumacks, Karamanie and the like, and tapestries > 100 years old) 580610 Narrow woven pile fabrics, incl. terry towelling and similar terry fabrics, and chenille fabrics, with a width of <= 30 cm (excl. labels, badges free Cat A (5 yrs) and similar articles) 580620 Narrow woven fabrics of textile materials, containing >= 5 % elastomeric yarn or rubber thread by weight, with a width of <= 30 cm (excl. free Cat A (5 yrs) woven pile fabrics, incl. terry towelling and similar terry fabrics, chenille fabrics, and labels, badges and similar articles) 580631 Narrow woven fabrics of cotton, with a width of <= 30 cm, n.e.s. free Cat A (5 yrs) 580632 Narrow woven fabrics of man-made fibres, with a width of <= 30 cm, n.e.s. free Cat A (5 yrs) 580639 Narrow woven fabrics of textile materials other than cotton or man-made fibres, with a width of <= 30 cm, n.e.s. free Cat A (5 yrs) 580640 Narrow fabrics consisting of warp without weft assembled by means of an adhesive "bolducs", with a width of <= 30 cm free Cat A (5 yrs) 580710 Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, woven, not embroidered free Cat A (5 yrs) 580790 Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, not embroidered (excl. woven) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 217/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 580810 Braids in the piece free Cat A (5 yrs) 580890 Ornamental trimmings of textile materials, in the piece, not embroidered, other than knitted or crocheted; tassels, pompons and similar free Cat A (5 yrs) articles of textile materials (excl. braids in the piece) 580900 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for free Cat A (5 yrs) similar purposes, n.e.s. 581010 Embroidery on a textile fabric ground without visible ground, in the piece, in strips or in motifs free Cat A (5 yrs) 581091 Embroidery of cotton on a textile fabric ground, in the piece, in strips or in motifs (excl. embroidery without visible ground) free Cat A (5 yrs) 581092 Embroidery of man-made fibres on a textile fabric base, in the piece, in strips or in motifs (excl. embroidery without visible ground) free Cat A (5 yrs) 581099 Embroidery of materials other than cotton or man-made fibres, on a textile fabric base, in the piece, in strips or in motifs (excl. embroidery free Cat A (5 yrs) without visible ground) 581100 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise free Cat A (5 yrs) (excl. embroidery of heading 5810 and quilted fabrics for bedding and furnishings) 590110 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books, the manufacture of boxes and articles free Cat A (5 yrs) of cardboard or the like 590190 Tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations (excl. plastic-coated free Cat A (5 yrs) textile fabrics) 590210 Tyre cord fabric of high-tenacity yarn of nylon or other polyamides, whether or not dipped or impregnated with rubber or plastic free Cat A (5 yrs) 590220 Tyre cord fabric of high-tenacity polyester yarn, whether or not dipped or impregnated with rubber or plastic free Cat A (5 yrs) 590290 Tyre cord fabric of high-tenacity viscose rayon yarn, whether or not dipped in rubber or plastic free Cat A (5 yrs) 218/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 590310 Textile fabrics impregnated, coated, covered or laminated with poly"vinyl chloride" (excl. wallcoverings of textile materials impregnated or free Cat A (5 yrs) covered with poly"vinyl chloride"; floor coverings consisting of a textile backing and a top layer or covering of poly"vinyl chloride") 590320 Textile fabrics impregnated, coated, covered or laminated with polyurethane (excl. wallcoverings of textile materials impregnated or covered free Cat A (5 yrs) with polyurethane; floor coverings consisting of a textile backing and a top layer or covering of polyurethane) 590390 Textile fabrics impregnated, coated, covered or laminated with plastics other than poly"vinyl chloride" or polyurethane (excl. tyre cord fabric free Cat A (5 yrs) of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon; wallcoverings of textile materials impregnated or covered with plastic; floor coverings consisting of a textile backing and a top layer or covering of plastics) 590410 Linoleum, whether or not cut to shape free Cat A (5 yrs) 590490 Floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape (excl. linoleum) free Cat A (5 yrs) 590500 Textile wallcoverings free Cat A (5 yrs) 590610 Adhesive tape of rubberised textile fabrics, of a width of <= 20 cm (excl. that impregnated or coated with pharmaceutical substances or put free Cat A (5 yrs) up for retail sale for medical, surgical, dental or veterinary purposes) 590691 Knitted or crocheted textile fabrics, rubberised, n.e.s. free Cat A (5 yrs) 590699 Rubberised textile fabrics (excl. knitted or crocheted textile fabrics, adhesive tape of a width of <= 20 cm, and tyre cord fabric of free Cat A (5 yrs) high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon) 590700 Impregnated, coated or covered textile fabrics; painted canvas being theatrical scenery, studio backcloths or the like, n.e.s. free Cat A (5 yrs) 590800 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted free Cat A (5 yrs) gas-mantle fabric for incandescent gas mantles, whether or not impregnated (excl. wax-covered wicks of the taper variety, fuses and detonating fuses, wicks in the form of textile yarn and glass-fibre wicks) 590900 Textile hosepiping and similar textile tubing, whether or not impregnated or coated, with or without lining, armour or accessories of other free Cat A (5 yrs) materials ELI: http://data.europa.eu/eli/dec/2025/537/oj 219/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 591000 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or free Cat A (5 yrs) reinforced with metal or other material (excl. those of a thickness of < 3 mm and of indeterminate length or cut to length only, and those impregnated, coated, covered or laminated with rubber or made of yarn or cord impregnated or coated with rubber) 591110 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card free Cat A (5 yrs) clothing, and similar fabrics of a kind used for other technical purposes, incl. narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles "weaving beams" 591120 Bolting cloth, whether or not made up free Cat A (5 yrs) 591131 Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines, e.g. for paper pulp or free Cat A (5 yrs) asbestos-cement, weighing < 650 g/m2 591132 Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines, e.g. for paper pulp or free Cat A (5 yrs) asbestos-cement, weighing >= 650 g/m2 591140 Straining cloth of a kind used in oil-presses or for similar technical purposes, incl. that of human hair free Cat A (5 yrs) 591190 Textile products and articles, for technical purposes, specified in Note 7 to chapter 59, n.e.s. free Cat A (5 yrs) 600110 "Long pile" fabrics, knitted or crocheted free Cat A (5 yrs) 600121 Looped pile fabrics of cotton, knitted or crocheted free Cat A (5 yrs) 600122 Looped pile fabrics of man-made fibres, knitted or crocheted free Cat A (5 yrs) 600129 Looped pile fabrics, knitted or crocheted (excl. of cotton or man-made fibres) free Cat A (5 yrs) 600191 Pile fabrics of cotton, knitted or crocheted (excl. "long pile" fabrics) free Cat A (5 yrs) 600192 Pile fabrics of man-made fibres, knitted or crocheted (excl. "long pile" fabrics) free Cat A (5 yrs) 600199 Pile fabrics, knitted or crocheted (excl. cotton or man-made fibres and "long pile" fabrics) free Cat A (5 yrs) 220/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 600240 Knitted or crocheted fabrics, of a width of <= 30 cm, containing >= 5 % by weight elastomeric yarn (excl. containing rubber thread, pile free Cat A (5 yrs) fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600290 Knitted or crocheted fabrics, of a width of <= 30 cm, containing >= 5 % by weight elastomeric yarn and rubber thread or rubber thread only free Cat A (5 yrs) (excl. pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 600310 Knitted or crocheted fabrics of wool or fine animal hair, of a width of <= 30 cm (excl. those containing by weight >= 5 % of elastomeric yarn free Cat A (5 yrs) or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600320 Knitted or crocheted fabrics of cotton, of a width of <= 30 cm (excl. those containing by weight >= 5 % of elastomeric yarn or rubber thread, free Cat A (5 yrs) and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600330 Knitted or crocheted fabrics of synthetic fibres, of a width of <= 30 cm (excl. those containing by weight >= 5 % of elastomeric yarn or free Cat A (5 yrs) rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 600340 Knitted or crocheted fabrics of artificial fibres, of a width of <= 30 cm (excl. those containing by weight >= 5 % of elastomeric yarn or rubber free Cat A (5 yrs) thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 600390 Knitted or crocheted fabrics of a width of <= 30 cm (excl. of cotton, man-made fibres, wool or fine animal hair, those containing by weight free Cat A (5 yrs) >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30)) 600410 Knitted or crocheted fabrics, of a width of > 30 cm, containing >= 5 % by weight elastomeric yarn (excl. containing rubber thread, pile free Cat A (5 yrs) fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) ELI: http://data.europa.eu/eli/dec/2025/537/oj 221/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 600490 Knitted or crocheted fabrics, of a width of > 30 cm, containing >= 5 % by weight elastomeric yarn and rubber thread or rubber thread only free Cat A (5 yrs) (excl. pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600521 Unbleached or bleached cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those free Cat A (5 yrs) containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600522 Dyed cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight >= free Cat A (5 yrs) 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600523 Cotton warp knit fabrics of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those free Cat A (5 yrs) containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600524 Printed cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight >= free Cat A (5 yrs) 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600535 Warp knit fabrics of synthetic fibres, antimalarial, of a width of > 30 cm free Cat A (5 yrs) 600536 Unbleached or bleached warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. free Cat A (5 yrs) those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600537 Dyed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by free Cat A (5 yrs) weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600538 Warp knit fabrics of synthetic fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm free Cat A (5 yrs) (excl. those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 222/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 600539 Printed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by free Cat A (5 yrs) weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600541 Unbleached or bleached warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. free Cat A (5 yrs) those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600542 Dyed warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by free Cat A (5 yrs) weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600543 Warp knit fabrics of artificial fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm free Cat A (5 yrs) (excl. those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600544 Printed warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by free Cat A (5 yrs) weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600590 Warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. of cotton, man-made fibres, those containing free Cat A (5 yrs) by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600610 Fabrics, knitted or crocheted, of a width of > 30 cm, of wool or fine animal hair (excl. warp knit fabrics "incl. those made on galloon knitting free Cat A (5 yrs) machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600621 Unbleached or bleached cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon free Cat A (5 yrs) knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) ELI: http://data.europa.eu/eli/dec/2025/537/oj 223/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 600622 Dyed cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", free Cat A (5 yrs) those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600623 Cotton fabrics, knitted or crocheted, of yarns of different colours, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon free Cat A (5 yrs) knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600624 Printed cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", free Cat A (5 yrs) those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600631 Unbleached or bleached fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on free Cat A (5 yrs) galloon knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600632 Dyed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting free Cat A (5 yrs) machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600633 Fabrics, knitted or crocheted, of synthetic fibres, of yarns of different colours, of a width of > 30 cm (excl. warp knit fabrics "incl. those made free Cat A (5 yrs) on galloon knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600634 Printed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting free Cat A (5 yrs) machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 224/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 600641 Unbleached or bleached fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on free Cat A (5 yrs) galloon knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600642 Dyed fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting free Cat A (5 yrs) machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600643 Fabrics, knitted or crocheted, of artificial fibres, of yarns of different colours, of a width of > 30 cm (excl. warp knit fabrics "incl. those made free Cat A (5 yrs) on galloon knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600644 Printed fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting free Cat A (5 yrs) machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 600690 Fabrics, knitted or crocheted, of a width of > 30 cm (excl. of man-made fibres, cotton, wool or fine animal hair, warp knit fabrics "incl. those free Cat A (5 yrs) made on galloon knitting machines", those containing by weight >= 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) 610120 Overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of cotton, for men or boys, free Cat A (5 yrs) knitted or crocheted (excl. suits, ensembles, jackets, blazers, bib and brace overalls and trousers) 610130 Overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of man-made fibres, for men or free Cat A (5 yrs) boys, knitted or crocheted (excl. suits, ensembles, jackets, blazers, bib and brace overalls and trousers) 610190 Overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of textile materials, for men or free Cat A (5 yrs) boys, knitted or crocheted (excl. of cotton and man-made fibres, suits, ensembles, jackets, blazers, bib and brace overalls and trousers) ELI: http://data.europa.eu/eli/dec/2025/537/oj 225/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 610210 Women's or girls' overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind- jackets and similar articles, of wool or fine free Cat A (5 yrs) animal hair, knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) 610220 Women's or girls' overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind- jackets and similar articles of cotton, free Cat A (5 yrs) knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) 610230 Women's or girls' overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind- jackets and similar articles of man-made free Cat A (5 yrs) fibres, knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) 610290 Women's or girls' overcoats, car coats, capes, cloaks, anoraks, incl. ski jackets, windcheaters, wind- jackets and similar articles, of textile free Cat A (5 yrs) materials, knitted or crocheted (excl. of wool, fine animal hair, cotton and man-made fibres, suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) 610310 Men's or boys' suits of textile materials, knitted or crocheted (excl. tracksuits, ski suits and swimwear) free Cat A (5 yrs) 610322 Men's or boys' ensembles of cotton, knitted or crocheted (excl. ski ensembles and swimwear) free Cat A (5 yrs) 610323 Men's or boys' ensembles of synthetic fibres, knitted or crocheted (excl. ski ensembles and swimwear) free Cat A (5 yrs) 610329 Men's or boys' ensembles of textile materials (excl. wool, fine animal hair, cotton or synthetic fibres, ski ensembles and swimwear) free Cat A (5 yrs) 610331 Men's or boys' jackets and blazers of wool or fine animal hair, knitted or crocheted (excl. wind- jackets and similar articles) free Cat A (5 yrs) 610332 Men's or boys' jackets and blazers of cotton, knitted or crocheted (excl. wind-jackets and similar articles) free Cat A (5 yrs) 610333 Men's or boys' jackets and blazers of synthetic fibres, knitted or crocheted (excl. wind-jackets and similar articles) free Cat A (5 yrs) 610339 Men's or boys' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, wind-jackets and similar free Cat A (5 yrs) articles) 226/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 610341 Men's or boys' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair, knitted or crocheted (excl. swimwear and free Cat A (5 yrs) underpants) 610342 Men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted (excl. swimwear and underpants) free Cat A (5 yrs) 610343 Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted or crocheted (excl. swimwear and underpants) free Cat A (5 yrs) 610349 Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials, knitted or crocheted (excl. of wool, fine animal hair, free Cat A (5 yrs) cotton or synthetic fibres, swimwear and underpants) 610413 Women's or girls' suits of synthetic fibres, knitted or crocheted (excl. ski overalls and swimwear) free Cat A (5 yrs) 610419 Women's or girls' suits of textile materials, knitted or crocheted (excl. of synthetic fibres, and ski overalls and swimwear) free Cat A (5 yrs) 610422 Women's or girls' ensembles of cotton, knitted or crocheted (excl. ski ensembles and swimwear) free Cat A (5 yrs) 610423 Women's or girls' ensembles of synthetic fibres, knitted or crocheted (excl. ski ensembles and swimwear) free Cat A (5 yrs) 610429 Women's or girls' ensembles of textile materials (excl. of cotton or synthetic fibres, ski ensembles and swimwear) free Cat A (5 yrs) 610431 Women's or girls' jackets and blazers of wool or fine animal hair, knitted or crocheted (excl. wind- jackets and similar articles) free Cat A (5 yrs) 610432 Women's or girls' jackets and blazers of cotton, knitted or crocheted (excl. wind-jackets and similar articles) free Cat A (5 yrs) 610433 Women's or girls' jackets and blazers of synthetic fibres, knitted or crocheted (excl. wind-jackets and similar articles) free Cat A (5 yrs) 610439 Women's or girls' jackets and blazers of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, free Cat A (5 yrs) wind-jackets and similar articles) 610441 Women's or girls' dresses of wool or fine animal hair, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610442 Women's or girls' dresses of cotton, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 227/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 610443 Women's or girls' dresses of synthetic fibres, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610444 Women's or girls' dresses of artificial fibres, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610449 Women's or girls' dresses of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton, man-made fibres and petticoats) free Cat A (5 yrs) 610451 Women's or girls' skirts and divided skirts of wool or fine animal hair, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610452 Women's or girls' skirts and divided skirts of cotton, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610453 Women's or girls' skirts and divided skirts of synthetic fibres, knitted or crocheted (excl. petticoats) free Cat A (5 yrs) 610459 Women's or girls' skirts and divided skirts of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, free Cat A (5 yrs) and petticoats) 610461 Women's or girls' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair, knitted or crocheted (excl. panties and free Cat A (5 yrs) swimwear) 610462 Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted (excl. panties and swimwear) free Cat A (5 yrs) 610463 Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted or crocheted (excl. panties and swimwear) free Cat A (5 yrs) 610469 Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile materials, knitted or crocheted (excl. of wool, fine animal free Cat A (5 yrs) hair, cotton or synthetic fibres, panties and swimwear) 610510 Men's or boys' shirts of cotton, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) free Cat A (5 yrs) 610520 Men's or boys' shirts of man-made fibres, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) free Cat A (5 yrs) 610590 Men's or boys' shirts of textile materials, knitted or crocheted (excl. of cotton or man-made fibres, nightshirts, T-shirts, singlets and other free Cat A (5 yrs) vests) 228/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 610610 Women's or girls' blouses, shirts and shirt-blouses of cotton, knitted or crocheted (excl. T-shirts and vests) free Cat C (15 yrs) 610620 Women's or girls' blouses, shirts and shirt-blouses of man-made fibres, knitted or crocheted (excl. T- shirts and vests) free Cat C (15 yrs) 610690 Women's or girls' blouses, shirts and shirt-blouses of textile materials, knitted or crocheted (excl. of cotton or man-made fibres, T-shirts and free Cat C (15 yrs) vests) 610711 Men's or boys' underpants and briefs of cotton, knitted or crocheted free Cat A (5 yrs) 610712 Men's or boys' underpants and briefs of man-made fibres, knitted or crocheted free Cat A (5 yrs) 610719 Men's or boys' underpants and briefs of other textile materials, knitted or crocheted (excl. of cotton or man-made fibres) free Cat A (5 yrs) 610721 Men's or boys' nightshirts and pyjamas of cotton, knitted or crocheted (excl. vests and singlets) free Cat A (5 yrs) 610722 Men's or boys' nightshirts and pyjamas of man-made fibres, knitted or crocheted (excl. vests and singlets) free Cat A (5 yrs) 610729 Men's or boys' nightshirts and pyjamas of textile materials, knitted or crocheted (excl. of cotton or man-made fibres, and vests and singlets) free Cat A (5 yrs) 610791 Men's or boys' bathrobes, dressing gowns and similar articles of cotton, knitted or crocheted free Cat A (5 yrs) 610799 Men's or boys' bathrobes, dressing gowns and similar articles of textile materials, knitted or crocheted (excl. of cotton) free Cat A (5 yrs) 610811 Women's or girls' slips and petticoats of man-made fibres, knitted or crocheted (excl. T-shirts and vests) free Cat A (5 yrs) 610819 Women's or girls' slips and petticoats of textile materials, knitted or crocheted (excl. man-made fibres, T-shirts and vests) free Cat A (5 yrs) 610821 Women's or girls' briefs and panties of cotton, knitted or crocheted free Cat A (5 yrs) 610822 Women's or girls' briefs and panties of man-made fibres, knitted or crocheted free Cat A (5 yrs) 610829 Women's or girls' briefs and panties of textile materials, knitted or crocheted (excl. cotton or man- made fibres) free Cat A (5 yrs) 610831 Women's or girls' nightdresses and pyjamas of cotton, knitted or crocheted (excl. T-shirts, vests and négligés) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 229/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 610832 Women's or girls' nightdresses and pyjamas of man-made fibres, knitted or crocheted (excl. T-shirts, vests and négligés) free Cat A (5 yrs) 610839 Women's or girls' nightdresses and pyjamas of textile materials, knitted or crocheted (excl. of cotton and man-made fibres, T-shirts, vests and free Cat A (5 yrs) négligés) 610891 Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of cotton, knitted or crocheted (excl. vests, slips, free Cat A (5 yrs) petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) 610892 Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of man-made fibres, knitted or crocheted (excl. vests, free Cat A (5 yrs) slips, petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) 610899 Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of textile materials, knitted or crocheted (excl. of free Cat A (5 yrs) cotton or man-made fibres, vests, slips, petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) 610910 T-shirts, singlets and other vests of cotton, knitted or crocheted free Cat A (5 yrs) 610990 T-shirts, singlets and other vests of textile materials, knitted or crocheted (excl. cotton) free Cat A (5 yrs) 611011 Jerseys, pullovers, cardigans, waistcoats and similar articles, of wool, knitted or crocheted (excl. wadded waistcoats) free Cat A (5 yrs) 611012 Jerseys, pullovers, cardigans, waistcoats and similar articles, of hair of Kashmir "cashmere" goats, knitted or crocheted (excl. quilted articles) free Cat A (5 yrs) 611019 Jerseys, pullovers, cardigans, waistcoats and similar articles, of fine animal hair, knitted or crocheted (excl. from hair of Kashmir "cashmere" free Cat A (5 yrs) goats and quilted articles) 611020 Jerseys, pullovers, cardigans, waistcoats and similar articles, of cotton, knitted or crocheted (excl. wadded waistcoats) free Cat A (5 yrs) 611030 Jerseys, pullovers, cardigans, waistcoats and similar articles, of man-made fibres, knitted or crocheted (excl. wadded waistcoats) free Cat A (5 yrs) 611090 Jerseys, pullovers, cardigans, waistcoats and similar articles, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or free Cat A (5 yrs) man-made fibres, and wadded waistcoats) 611120 Babies' garments and clothing accessories of cotton, knitted or crocheted (excl. hats) free Cat A (5 yrs) 230/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 611130 Babies' garments and clothing accessories of synthetic fibres, knitted or crocheted (excl. hats) free Cat A (5 yrs) 611190 Babies' garments and clothing accessories of textile materials, knitted or crocheted (excl. of cotton or synthetic fibres, and hats) free Cat A (5 yrs) 611211 Track-suits of cotton, knitted or crocheted free Cat A (5 yrs) 611212 Track-suits of synthetic fibres, knitted or crocheted free Cat A (5 yrs) 611219 Track-suits of textile materials, knitted or crocheted (excl. cotton or synthetic fibres) free Cat A (5 yrs) 611220 Ski-suits, knitted or crocheted free Cat A (5 yrs) 611231 Men's or boys' swimwear of synthetic fibres, knitted or crocheted free Cat A (5 yrs) 611239 Men's or boys' swimwear of textile materials, knitted or crocheted (excl. synthetic fibres) free Cat A (5 yrs) 611241 Women's or girls' swimwear of synthetic fibres, knitted or crocheted free Cat A (5 yrs) 611249 Women's or girls' swimwear of textile materials, knitted or crocheted (excl. synthetic fibres) free Cat A (5 yrs) 611300 Garments, knitted or crocheted, rubberised or impregnated, coated or covered with plastics or other materials (excl. babies' garments and free Cat A (5 yrs) clothing accessories) 611420 Special garments for professional, sporting or other purposes, n.e.s., of cotton, knitted or crocheted free Cat A (5 yrs) 611430 Special garments for professional, sporting or other purposes, n.e.s., of man-made fibres, knitted or crocheted free Cat A (5 yrs) 611490 Special garments for professional, sporting or other purposes, n.e.s., of textile materials, knitted or crocheted (excl. of cotton and man-made free Cat A (5 yrs) fibres) 611510 Graduated compression hosiery [e.g., stockings for varicose veins], of textile materials, knitted or crocheted (excl. hosiery for babies) free Cat A (5 yrs) 611521 Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 231/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 611522 Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn >= 67 decitex (excl. graduated compression hosiery) free Cat A (5 yrs) 611529 Pantyhose and tights of textile materials, knitted or crocheted (excl. graduated compression hosiery, those of synthetic fibres and hosiery for free Cat A (5 yrs) babies) 611530 Women's full-length or knee-length hosiery, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression free Cat A (5 yrs) hosiery, pantyhose and tights) 611594 Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of wool or fine animal hair, knitted or free Cat A (5 yrs) crocheted (excl. graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) 611595 Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of cotton, knitted or crocheted (excl. free Cat A (5 yrs) graduated compression hosiery, pantyhose and tights, women's full- length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) 611596 Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of synthetic fibres, knitted or crocheted free Cat A (5 yrs) (excl. graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) 611599 Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of textile materials, knitted or crocheted free Cat A (5 yrs) (excl. of wool, fine animal hair, cotton or synthetic fibres, graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) 611610 Gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, knitted or crocheted free Cat A (5 yrs) 611691 Gloves, mittens and mitts, of wool or fine animal hair, knitted or crocheted (excl. for babies) free Cat A (5 yrs) 611692 Gloves, mittens and mitts, of cotton, knitted or crocheted (excl. impregnated, coated or covered with plastics or rubber, and for babies) free Cat A (5 yrs) 611693 Gloves, mittens and mitts, of synthetic fibres, knitted or crocheted (excl. impregnated, coated or covered with plastics or rubber, and for free Cat A (5 yrs) babies) 232/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 611699 Gloves, mittens and mitts, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, impregnated, free Cat A (5 yrs) coated or covered with plastics or rubber, and for babies) 611710 Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted free Cat A (5 yrs) 611780 Ties, bow ties, cravats and other made-up clothing accessories, knitted or crocheted, n.e.s. (excl. shawls, scarves, mufflers, mantillas, veils and free Cat A (5 yrs) the like) 611790 Parts of garments or clothing accessories, knitted or crocheted, n.e.s. free Cat A (5 yrs) 620111 Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of wool or fine animal hair (excl. knitted or crocheted) free Cat A (5 yrs) 620112 Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 620113 Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 620119 Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of textile materials (excl. of wool or fine animal hair, cotton free Cat A (5 yrs) or man-made fibres, knitted or crocheted) 620191 Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of wool or fine animal hair (excl. knitted or free Cat A (5 yrs) crocheted, suits, ensembles, jackets, blazers and trousers) 620192 Men's or boys' anoraks, windcheaters, wind jackets and similar articles, of cotton (not knitted or crocheted and excl. suits, ensembles, jackets, free Cat A (5 yrs) blazers, trousers and tops of ski suits) 620193 Men's or boys' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres (not knitted or crocheted and excl. suits, free Cat A (5 yrs) ensembles, jackets, blazers, trousers and tops of ski suits) 620199 Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of textile materials (excl. of wool, fine animal hair, free Cat A (5 yrs) cotton or man-made fibres, knitted or crocheted, suits, ensembles, jackets, blazers and trousers) 620211 Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of wool or fine animal hair (excl. knitted or crocheted) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 233/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 620212 Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 620213 Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 620219 Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of textile materials (excl. of wool or fine animal hair, free Cat A (5 yrs) cotton or man-made fibres, knitted or crocheted) 620291 Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of wool or fine animal hair (excl. knitted or free Cat A (5 yrs) crocheted, suits, ensembles, jackets, blazers and trousers) 620292 Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of cotton (not knitted or crocheted and excl. suits, ensembles, free Cat A (5 yrs) jackets, blazers, trousers and tops of ski suits) 620293 Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres (not knitted or crocheted and excl. suits, free Cat A (5 yrs) ensembles, jackets, blazers, trousers and tops of ski suits) 620299 Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of textile materials (excl. of wool, fine animal hair, free Cat A (5 yrs) cotton or man-made fibres, knitted or crocheted, suits, ensembles, jackets, blazers and trousers) 620311 Men's or boys' suits of wool or fine animal hair (excl. knitted or crocheted, tracksuits, ski suits and swimwear) free Cat A (5 yrs) 620312 Men's or boys' suits of synthetic fibres (excl. knitted or crocheted, tracksuits, ski suits and swimwear) free Cat A (5 yrs) 620319 Men's or boys' suits of textile materials (excl. of wool, fine animal hair or synthetic fibres, knitted or crocheted, tracksuits, ski suits and free Cat A (5 yrs) swimwear) 620322 Men's or boys' ensembles of cotton (excl. knitted or crocheted, ski ensembles and swimwear) free Cat A (5 yrs) 620323 Men's or boys' ensembles of synthetic fibres (excl. knitted or crocheted, ski ensembles and swimwear) free Cat A (5 yrs) 620329 Men's or boys' ensembles of textile materials (excl. of cotton or synthetic fibres, knitted or crocheted, ski ensembles and swimwear) free Cat A (5 yrs) 620331 Men's or boys' jackets and blazers of wool or fine animal hair (excl. knitted or crocheted, and wind- jackets and similar articles) free Cat A (5 yrs) 234/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 620332 Men's or boys' jackets and blazers of cotton (excl. knitted or crocheted, and wind-jackets and similar articles) free Cat A (5 yrs) 620333 Men's or boys' jackets and blazers of synthetic fibres (excl. knitted or crocheted, and wind-jackets and similar articles) free Cat A (5 yrs) 620339 Men's or boys' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted, and free Cat A (5 yrs) wind-jackets and similar articles) 620341 Men's or boys' trousers, bib and brace overalls, breeches and shorts, of wool or fine animal hair (excl. knitted or crocheted, underpants and free Cat A (5 yrs) swimwear) 620342 Men's or boys' trousers, bib and brace overalls, breeches and shorts, of cotton (excl. knitted or crocheted, underpants and swimwear) free Cat A (5 yrs) 620343 Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres (excl. knitted or crocheted, underpants and swimwear) free Cat A (5 yrs) 620349 Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials (excl. of wool, fine animal hair, cotton or synthetic free Cat A (5 yrs) fibres, knitted or crocheted, underpants and swimwear) 620411 Women's or girls' suits of wool or fine animal hair (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) 620412 Women's or girls' suits of cotton (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) 620413 Women's or girls' suits of synthetic fibres (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) 620419 Women's or girls' suits of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted, ski overalls and free Cat A (5 yrs) swimwear) 620421 Women's or girls' ensembles of wool or fine animal hair (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) 620422 Women's or girls' ensembles of cotton (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) 620423 Women's or girls' ensembles of synthetic fibres (excl. knitted or crocheted, ski overalls and swimwear) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 235/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 620429 Women's or girls' ensembles of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted, ski overalls free Cat A (5 yrs) and swimwear) 620431 Women's or girls' jackets and blazers of wool or fine animal hair (excl. knitted or crocheted, wind- jackets and similar articles) free Cat A (5 yrs) 620432 Women's or girls' jackets and blazers of cotton (excl. knitted or crocheted, wind-jackets and similar articles) free Cat A (5 yrs) 620433 Women's or girls' jackets and blazers of synthetic fibres (excl. knitted or crocheted, wind-jackets and similar articles) free Cat A (5 yrs) 620439 Women's or girls' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted, free Cat A (5 yrs) wind-jackets and similar articles) 620441 Women's or girls' dresses of wool or fine animal hair (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620442 Women's or girls' dresses of cotton (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620443 Women's or girls' dresses of synthetic fibres (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620444 Women's or girls' dresses of artificial fibres (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620449 Women's or girls' dresses of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted and petticoats) free Cat A (5 yrs) 620451 Women's or girls' skirts and divided skirts of wool or fine animal hair (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620452 Women's or girls' skirts and divided skirts of cotton (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620453 Women's or girls' skirts and divided skirts of synthetic fibres (excl. knitted or crocheted and petticoats) free Cat A (5 yrs) 620459 Women's or girls' skirts and divided skirts of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted free Cat A (5 yrs) and petticoats) 620461 Women's or girls' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair (excl. knitted or crocheted, panties and free Cat A (5 yrs) swimwear) 236/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 620462 Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton (excl. knitted or crocheted, panties and swimwear) free Cat A (5 yrs) 620463 Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres (excl. knitted or crocheted, panties and swimwear) free Cat A (5 yrs) 620469 Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile materials (excl. of wool, fine animal hair, cotton or synthetic free Cat A (5 yrs) fibres, knitted or crocheted, panties and swimwear) 620520 Men's or boys' shirts of cotton (excl. knitted or crocheted, nightshirts, singlets and other vests) free Cat A (5 yrs) 620530 Men's or boys' shirts of man-made fibres (excl. knitted or crocheted, nightshirts, singlets and other vests) free Cat A (5 yrs) 620590 Men's or boys' shirts of textile materials (excl. of cotton or man-made fibres, knitted or crocheted, nightshirts, singlets and other vests) free Cat A (5 yrs) 620610 Women's or girls' blouses, shirts and shirt-blouses of silk or silk waste (excl. knitted or crocheted and vests) free Cat A (5 yrs) 620620 Women's or girls' blouses, shirts and shirt-blouses of wool or fine animal hair (excl. knitted or crocheted and vests) free Cat A (5 yrs) 620630 Women's or girls' blouses, shirts and shirt-blouses of cotton (excl. knitted or crocheted and vests) free Cat A (5 yrs) 620640 Women's or girls' blouses, shirts and shirt-blouses of man-made fibres (excl. knitted or crocheted and vests) free Cat A (5 yrs) 620690 Women's or girls' blouses, shirts and shirt-blouses of textile materials (excl. of silk, silk waste, wool, fine animal hair, cotton or man-made free Cat A (5 yrs) fibres, knitted or crocheted and vests) 620711 Men's or boys' underpants and briefs of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 620719 Men's or boys' underpants and briefs of textile materials (excl. cotton and knitted or crocheted) free Cat A (5 yrs) 620721 Men's or boys' nightshirts and pyjamas of cotton (excl. knitted or crocheted, vests, singlets and underpants) free Cat A (5 yrs) 620722 Men's or boys' nightshirts and pyjamas of man-made fibres (excl. knitted or crocheted, vests, singlets and underpants) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 237/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 620729 Men's or boys' nightshirts and pyjamas of textile materials (excl. of cotton or man-made fibres, knitted or crocheted, vests, singlets and free Cat A (5 yrs) underpants) 620791 Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles of cotton (excl. knitted or crocheted, underpants, free Cat A (5 yrs) nightshirts and pyjamas) 620799 Men's or boys' singlets and other vests, bathrobes and dressing gowns of textile materials (excl. of cotton, knitted or crocheted, underpants, free Cat A (5 yrs) nightshirts and pyjamas) 620811 Women's or girls' slips and petticoats of man-made fibres (excl. knitted or crocheted and vests) free Cat A (5 yrs) 620819 Women's or girls' slips and petticoats of textile materials (excl. man-made fibres, knitted or crocheted and vests) free Cat A (5 yrs) 620821 Women's or girls' nightdresses and pyjamas of cotton (excl. knitted or crocheted, vests and négligés) free Cat A (5 yrs) 620822 Women's or girls' nightdresses and pyjamas of man-made fibres (excl. knitted or crocheted, vests and négligés) free Cat A (5 yrs) 620829 Women's or girls' nightdresses and pyjamas of textile materials (excl. cotton and man-made fibres, knitted or crocheted, vests and négligés) free Cat A (5 yrs) 620891 Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of cotton (excl. free Cat A (5 yrs) knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) 620892 Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of man-made free Cat A (5 yrs) fibres (excl. knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) 620899 Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of textile free Cat A (5 yrs) materials (excl. of cotton or man-made fibres, knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) 620920 Babies' garments and clothing accessories of cotton (excl. knitted or crocheted and hats, napkins and napkin liners [see 9619]) free Cat A (5 yrs) 620930 Babies' garments and clothing accessories of synthetic fibres (excl. knitted or crocheted and hats, napkins and napkin liners [see 9619]) free Cat A (5 yrs) 238/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 620990 Babies' garments and clothing accessories of textile materials (excl. of cotton or synthetic fibres, knitted or crocheted and hats, napkins and free Cat A (5 yrs) napkin liners [see 9619]) 621010 Garments made up of felt or nonwovens, whether or not impregnated, coated, covered or laminated (excl. babies' garments and clothing free Cat A (5 yrs) accessories) 621020 Garments of the type described in subheading 6201,11 to 6201,19, rubberised or impregnated, coated, covered or laminated with plastics free Cat A (5 yrs) or other substances 621030 Garments of the type described in subheading 6202,11 to 6202,19, rubberised or impregnated, coated, covered or laminated with plastics free Cat A (5 yrs) or other substances 621040 Men's or boys' garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. of free Cat A (5 yrs) the type described in subheading 6201,11 to 6201,19, and babies' garments and clothing accessories) 621050 Women's or girls' garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. free Cat A (5 yrs) of the type described in subheading 6202,11 to 6202,19, and babies' garments and clothing accessories) 621111 Men's or boys' swimwear (excl. knitted or crocheted) free Cat A (5 yrs) 621112 Women's or girls' swimwear (excl. knitted or crocheted) free Cat A (5 yrs) 621120 Ski suits (excl. knitted or crocheted) free Cat A (5 yrs) 621132 Men's or boys' tracksuits and other garments, n.e.s. of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 621133 Men's or boys' tracksuits and other garments, n.e.s. of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 621139 Men's or boys' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted) free Cat A (5 yrs) 621142 Women's or girls' tracksuits and other garments, n.e.s. of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 621143 Women's or girls' tracksuits and other garments, n.e.s. of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 239/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 621149 Women's or girls' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man- made fibres, knitted or crocheted and free Cat A (5 yrs) goods of 9619) 621210 Brassieres of all types of textile materials, whether or not elasticated, incl. knitted or crocheted free Cat A (5 yrs) 621220 Girdles and panty girdles of all types of textile materials, whether or not elasticated, incl. knitted or crocheted (excl. belts and corselets made free Cat A (5 yrs) entirely of rubber) 621230 Corselettes of all types of textile materials, whether or not elasticated, incl. knitted or crocheted free Cat A (5 yrs) 621290 Corsets, braces, garters, suspenders and similar articles and parts thereof, incl. parts of brassieres, girdles, panty girdles and corselettes, of all free Cat A (5 yrs) types of textile materials, whether or not elasticated, incl. knitted or crocheted (excl. complete brassieres, girdles, panty girdles and corselettes) 621320 Handkerchiefs of cotton, of which no side exceeds 60 cm (excl. knitted or crocheted) free Cat A (5 yrs) 621390 Handkerchiefs of textile materials, of which no side exceeds 60 cm (excl. of cotton, and knitted or crocheted) free Cat A (5 yrs) 621410 Shawls, scarves, mufflers, mantillas, veils and similar articles of silk or silk waste (excl. knitted or crocheted) free Cat A (5 yrs) 621420 Shawls, scarves, mufflers, mantillas, veils and similar articles of wool or fine animal hair (excl. knitted or crocheted) free Cat A (5 yrs) 621430 Shawls, scarves, mufflers, mantillas, veils and similar articles of synthetic fibres (excl. knitted or crocheted) free Cat A (5 yrs) 621440 Shawls, scarves, mufflers, mantillas, veils and similar articles of artificial fibres (excl. knitted or crocheted) free Cat A (5 yrs) 621490 Shawls, scarves, mufflers, mantillas, veils and similar articles of textile materials (excl. of silk, silk waste, wool, fine animal hair or man-made free Cat A (5 yrs) fibres, knitted or crocheted) 621510 Ties, bow ties and cravats of silk or silk waste (excl. knitted or crocheted) free Cat A (5 yrs) 621520 Ties, bow ties and cravats of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 621590 Ties, bow ties and cravats of textile materials (excl. of silk, silk waste or man-made fibres, knitted or crocheted) free Cat A (5 yrs) 240/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 621600 Gloves, mittens and mitts, of all types of textile materials (excl. knitted or crocheted and for babies) free Cat A (5 yrs) 621710 Made-up clothing accessories, of all types of textile materials, n.e.s. (excl. knitted or crocheted) free Cat A (5 yrs) 621790 Parts of garments or clothing accessories, of all types of textile materials, n.e.s. (excl. knitted or crocheted) free Cat A (5 yrs) 630110 Electric blankets of all types of textile materials free Cat A (5 yrs) 630120 Blankets and travelling rugs of wool or fine animal hair (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing free Cat A (5 yrs) of heading 9404) 630130 Blankets and travelling rugs of cotton (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) free Cat A (5 yrs) 630140 Blankets and travelling rugs of synthetic fibres (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing of free Cat A (5 yrs) heading 9404) 630190 Blankets and travelling rugs of textile materials (excl. of wool or fine animal hair, cotton or synthetic fibres, electric, table covers, bedspreads free Cat A (5 yrs) and articles of bedding and similar furnishing of heading 9404) 630210 Bedlinen, knitted or crocheted free Cat A (5 yrs) 630221 Printed bedlinen of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 630222 Printed bedlinen of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 630229 Printed bedlinen of textile materials (excl. cotton and man-made fibres, knitted or crocheted) free Cat A (5 yrs) 630231 Bedlinen of cotton (excl. printed, knitted or crocheted) free Cat A (5 yrs) 630232 Bedlinen of man-made fibres (excl. printed, knitted or crocheted) free Cat A (5 yrs) 630239 Bedlinen of textile materials (excl. of cotton and man-made fibres, printed, knitted or crocheted) free Cat A (5 yrs) 630240 Table linen, knitted or crocheted free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 241/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 630251 Table linen of cotton (excl. knitted or crocheted) free Cat A (5 yrs) 630253 Table linen of man-made fibres (excl. knitted or crocheted) free Cat A (5 yrs) 630259 Table linen of textile materials (excl. of cotton or man-made fibres, knitted or crocheted) free Cat A (5 yrs) 630260 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics of cotton (excl. floorcloths, polishing cloths, dishcloths and dusters) free Cat A (5 yrs) 630291 Toilet linen and kitchen linen of cotton (excl. of terry fabrics, floorcloths, polishing cloths, dishcloths and dusters) free Cat A (5 yrs) 630293 Toilet linen and kitchen linen of man-made fibres (excl. floorcloths, polishing cloths, dishcloths and dusters) free Cat A (5 yrs) 630299 Toilet linen and kitchen linen of textile materials (excl. of cotton or man-made fibres, floorcloths, polishing cloths, dishcloths and dusters) free Cat A (5 yrs) 630312 Curtains, incl. drapes, and interior blinds, curtain or bed valances of synthetic fibres, knitted or crocheted (excl. awnings and sunblinds) free Cat A (5 yrs) 630319 Curtains, incl. drapes, and interior blinds, curtain or bed valances, knitted or crocheted (excl. of synthetic fibres, awnings and sunblinds) free Cat A (5 yrs) 630391 Curtains, incl. drapes, and interior blinds, curtain or bed valances of cotton (excl. knitted or crocheted, awnings and sunblinds) free Cat A (5 yrs) 630392 Curtains, incl. drapes, and interior blinds, curtain or bed valances of synthetic fibres (excl. knitted or crocheted, awnings and sunblinds) free Cat A (5 yrs) 630399 Curtains, incl. drapes, and interior blinds, curtain or bed valances of textile materials (excl. of cotton and synthetic fibres, knitted or free Cat A (5 yrs) crocheted, awnings and sunblinds) 630411 Knitted or crocheted bedspreads (excl. bedlinen, quilts and eiderdowns) free Cat A (5 yrs) 630419 Bedspreads of all types of textile materials (excl. knitted or crocheted, bedlinen, quilts and eiderdowns) free Cat A (5 yrs) 630420 Bed nets, warp knit, antimalarial free Cat A (5 yrs) 242/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 630491 Articles for interior furnishing, knitted or crocheted (excl. blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen linen, free Cat A (5 yrs) curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, antimalarial bed nets, lampshades and articles of heading 9404) 630492 Articles for interior furnishing, of cotton (excl. knitted or crocheted, blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen free Cat A (5 yrs) linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) 630493 Articles for interior furnishing, of synthetic fibres (excl. knitted or crocheted, blankets and travelling rugs, bedlinen, table linen, toilet linen, free Cat A (5 yrs) kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) 630499 Articles for interior furnishing, of textile materials (excl. of cotton or synthetic fibres, knitted or crocheted, blankets and travelling rugs, free Cat A (5 yrs) bedlinen, table linen, toilet linen, kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) 630510 Sacks and bags, for the packing of goods, of jute or other textile bast fibres of heading 5303 free Cat A (5 yrs) 630520 Sacks and bags, for the packing of goods, of cotton free Cat A (5 yrs) 630532 Flexible intermediate bulk containers, for the packing of goods, of synthetic or man-made textile materials free Cat A (5 yrs) 630533 Sacks and bags, for the packing of goods, of polyethylene or polypropylene strip or the like (excl. flexible intermediate bulk containers) free Cat A (5 yrs) 630539 Sacks and bags, for the packing of goods, of man-made textile materials (excl. of polyethylene or polypropylene strip or the like, and flexible free Cat A (5 yrs) intermediate bulk containers) 630590 Sacks and bags, for the packing of goods, of textile materials (excl. man-made, cotton, jute or other textile bast fibres of heading 5303) free Cat A (5 yrs) 630612 Tarpaulins, awnings and sunblinds of synthetic fibres (excl. flat covers of light fabrics made up as tarpaulins) free Cat A (5 yrs) 630619 Tarpaulins, awnings and sunblinds of textile materials (excl. of synthetic fibres and flat covers of light fabrics made up as tarpaulins) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 243/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 630622 Tents of synthetic fibres (excl. umbrella and play tents) free Cat A (5 yrs) 630629 Tents of textile materials (excl. of synthetic fibres, and umbrella and play tents) free Cat A (5 yrs) 630630 Sails for boats, sailboards or landcraft, of textile materials free Cat A (5 yrs) 630640 Pneumatic mattresses of textile materials free Cat A (5 yrs) 630690 Camping goods of textile materials (excl. tents, awnings and sunblinds, sails, pneumatic mattresses, rucksacks, knapsacks and similar free Cat A (5 yrs) receptacles, filled sleeping bags, mattresses and cushions) 630710 Floorcloths, dishcloths, dusters and similar cleaning cloths, of all types of textile materials free Cat A (5 yrs) 630720 Life jackets and life belts, of all types of textile materials free Cat A (5 yrs) 630790 Made-up articles of textile materials, incl. dress patterns, n.e.s. free Cat A (5 yrs) 630800 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or free Cat A (5 yrs) serviettes, or similar textile articles, put up in packings for retail sale (excl. sets for making up into articles of clothing) 630900 Worn clothing and clothing accessories, blankets and travelling rugs, household linen and articles for interior furnishing, of all types of free Cat A (5 yrs) textile materials, incl. all types of footwear and headgear, showing signs of appreciable wear and presented in bulk or in bales, sacks or similar packings (excl. carpets, other floor coverings and tapestries) 631010 Used or new rags, scrap twine, cordage, rope and cables and worn-out articles thereof, of textile materials, sorted free Cat A (5 yrs) 631090 Used or new rags, scrap twine, cordage, rope and cables and worn-out articles thereof, of textile materials (excl. sorted) free Cat A (5 yrs) 640110 Waterproof footwear incorporating a protective metal toecap, with outer soles and uppers of rubber or of plastics, the uppers of which are free Cat A (5 yrs) neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. skating boots with ice or roller skates attached, shin-guards and similar protective sportswear) 244/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 640192 Waterproof footwear covering the ankle, but not the knee, with outer soles and uppers of rubber or of plastics, the uppers of which are free Cat A (5 yrs) neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. incorporating a protective metal toecap, orthopaedic footwear, sports and toy footwear) 640199 Waterproof footwear covering neither the ankle nor the knee, with outer soles and uppers of rubber or of plastics, the uppers of which are free Cat A (5 yrs) neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. covering the ankle but not the knee, footwear incorporating a protective metal toecap, orthopaedic footwear, skating boots with ice or roller skates attached and sports and toy footwear) 640212 Ski-boots, cross-country ski footwear and snowboard boots, with outer soles and uppers of rubber or plastics (excl. waterproof footwear of free Cat A (5 yrs) heading 6401) 640219 Sports footwear with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, ski-boots, cross-country ski free Cat A (5 yrs) footwear, snowboard boots and skating boots with ice or roller skates attached) 640220 Footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (excl. toy free Cat A (5 yrs) footwear) 640291 Footwear covering the ankle, with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, sports footwear, free Cat A (5 yrs) orthopaedic footwear and toy footwear) 640299 Footwear with outer soles and uppers of rubber or plastics (excl. covering the ankle or with upper straps or thongs assembled to the sole by free Cat A (5 yrs) means of plugs, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) 640312 Ski-boots, cross-country ski footwear and snowboard boots, with outer soles of rubber, plastics, leather or composition leather and uppers of free Cat A (5 yrs) leather 640319 Sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. ski-boots, cross-country ski free Cat A (5 yrs) footwear, snowboard boots and skating boots with ice or roller skates attached) 640320 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe free Cat A (5 yrs) 640340 Footwear, incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather free Cat A (5 yrs) (excl. sports footwear and orthopaedic footwear) ELI: http://data.europa.eu/eli/dec/2025/537/oj 245/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 640351 Footwear with outer soles and uppers of leather, covering the ankle (excl. incorporating a protective metal toecap, sports footwear, free Cat A (5 yrs) orthopaedic footwear and toy footwear) 640359 Footwear with outer soles and uppers of leather (excl. covering the ankle, incorporating a protective metal toecap, with uppers which consist free Cat A (5 yrs) of leather straps across the instep and around the big toe, sports footwear, orthopaedic footwear and toy footwear) 640391 Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (excl. incorporating free Cat A (5 yrs) a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) 640399 Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (excl. covering the ankle, incorporating free Cat A (5 yrs) a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) 640411 Sports footwear, incl. tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers free Cat A (5 yrs) of textile materials 640419 Footwear with outer soles of rubber or plastics and uppers of textile materials (excl. sports footwear, incl. tennis shoes, basketball shoes, gym free Cat A (5 yrs) shoes, training shoes and the like, and toy footwear) 640420 Footwear with outer soles of leather or composition leather and uppers of textile materials (excl. toy footwear) free Cat A (5 yrs) 640510 Footwear with uppers of leather or composition leather (excl. with outer soles of rubber, plastics, leather or composition leather and uppers free Cat A (5 yrs) of leather, orthopaedic footwear and toy footwear) 640520 Footwear with uppers of textile materials (excl. with outer soles of rubber, plastics, leather or composition leather, orthopaedic footwear and free Cat A (5 yrs) toy footwear) 640590 Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles free Cat A (5 yrs) of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, paperboard, furskin, felt, straw, loofah, etc., with uppers other than leather, composition leather or textile materials, n.e.s. 640610 Uppers and parts thereof (excl. stiffeners and general parts made of asbestos) free Cat A (5 yrs) 640620 Outer soles and heels, of rubber or plastics free Cat A (5 yrs) 246/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 640690 Parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (excl. outer free Cat A (5 yrs) soles and heels of rubber or plastics, uppers and parts thereof other than stiffeners, and general parts made of asbestos) 650100 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons, incl. slit manchons, of felt free Cat A (5 yrs) 650200 Hat-shapes, plaited or made by assembling strips of any material (excl. blocked to shape, with made brims, lined, or trimmed) free Cat A (5 yrs) 650400 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed (excl. headgear for animals, free Cat A (5 yrs) and toy and carnival headgear) 650500 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or free Cat A (5 yrs) not lined or trimmed; hairnets of any material, whether or not lined or trimmed (excl. headgear for animals, and toy and carnival headgear) 650610 Safety headgear, whether or not lined or trimmed free Cat A (5 yrs) 650691 Bathing caps, hoods and other headgear, whether or not lined or trimmed, of rubber or plastics (other than safety headgear and headgear free Cat A (5 yrs) having the character of toys or festive articles) 650699 Headgear, whether or not lined or trimmed, n.e.s. free Cat A (5 yrs) 650700 Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear (excl. headbands used by sportsmen as free Cat A (5 yrs) sweatbands, knitted or crocheted) 660110 Garden or similar umbrellas (excl. beach tents) free Cat A (5 yrs) 660191 Umbrellas having a telescopic shaft (excl. toy umbrellas) free Cat A (5 yrs) 660199 Umbrellas and sun umbrellas, incl. walking-stick umbrellas (excl. umbrellas having a telescopic shaft, garden umbrellas and the like, and toy free Cat A (5 yrs) umbrellas) 660200 Walking sticks, seat-sticks, whips, riding-crops and the like (excl. measure walking sticks, crutches, firearm-sticks and sports sticks) free Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 247/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 660320 Umbrella frames, incl. frames mounted on shafts "sticks", for umbrellas and sun umbrellas of heading 6601 free Cat A (5 yrs) 660390 Parts, trimmings and accessories for umbrellas and sun umbrellas of heading 6601 or for walking sticks, seat-sticks, whips, riding-crops and free Cat A (5 yrs) the like of heading 6602 (excl. umbrella frames, incl. frames mounted on shafts "sticks") 670100 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (excl. goods of heading 0505, free Cat A (5 yrs) worked quills and scapes, footwear and headgear, articles of bedding and similar furnishing of heading 9404, toys, games and sports requisites, and collectors' pieces) 670210 Artificial flowers, foliage and fruit and parts thereof, and articles made of artificial flowers, foliage or fruit, by binding, glueing, fitting into free Cat A (5 yrs) one another or similar methods, of plastics 670290 Artificial flowers, foliage and fruit and parts thereof, and articles made of artificial flowers, foliage or fruit, by binding, glueing, fitting into free Cat A (5 yrs) one another or similar methods (excl. of plastics) 670300 Human hair, dressed, thinned, bleached or otherwise worked; wool, other animal hair or other textile materials, prepared for use in making free Cat A (5 yrs) wigs or the like (excl. natural plaits of human hair, whether or not washed and degreased, but not otherwise processed) 670411 Complete wigs of synthetic textile materials free Cat A (5 yrs) 670419 False beards, eyebrows and eyelashes, switches and the like, of synthetic textile materials (excl. complete wigs) free Cat A (5 yrs) 670420 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human hair, and articles of human hair, n.e.s. free Cat A (5 yrs) 670490 Wigs, false beards, eyebrows and eyelashes, switches and the like, of animal hair or textile materials (excl. synthetic textile materials) free Cat A (5 yrs) 680100 Setts, curbstones and flagstones, of natural stone (excl. slate) free Cat E (excl) 680210 Tiles, cubes and other processed articles of natural stone, incl. slate, for mosaics and the like, whether or not rectangular or square, the largest free Cat A (5 yrs) surface area of which is capable of being enclosed in a square of side of < 7 cm; artificially coloured granules, chippings and powder of natural stone, incl. slate 248/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 680221 Marble, travertine and alabaster articles thereof, simply cut or sawn, with a flat or even surface (excl. with a completely or partly planed, free Cat A (5 yrs) sand-dressed, coarsely or finely ground or polished surface, tiles, cubes and similar articles of subheading 6802,10, setts, curbstones and flagstones) 680223 Granite and articles thereof, simply cut or sawn, with a flat or even surface (excl. with a completely or partly planed, sand-dressed, coarsely free Cat A (5 yrs) or finely ground or polished surface, tiles, cubes and similar articles of subheading 6802 10 00, setts, curbstones and flagstones) 680229 Monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface (excl. marble, travertine, alabaster, granite free Cat A (5 yrs) and slate, those with a completely or partly planed, sand- dressed, coarsely or finely ground or polished surface, tiles, cubes and similar articles of subheading 6802 10 00, setts, curbstones and flagstones) 680291 Marble, travertine and alabaster, in any form (excl. tiles, cubes and similar articles of subheading 6802.10, imitation jewellery, clocks, lamps free Cat A (5 yrs) and lighting fittings and parts thereof, buttons, original sculptures and statuary, setts, curbstones and flagstones) 680292 Calcareous stone, in any form (excl. marble, travertine and alabaster, tiles, cubes and similar articles of subheading 6802.10, imitation free Cat A (5 yrs) jewellery, clocks, lamps and lighting fittings and parts thereof, original sculptures and statuary, setts, curbstones and flagstones) 680293 Granite, in any form, polished, decorated or otherwise worked (excl. tiles, cubes and similar articles of subheading 6802.10, imitation free Cat A (5 yrs) jewellery, clocks, lamps and lighting fittings and parts thereof, original sculptures and statuary, setts, curbstones and flagstones) 680299 Monumental or building stone, in any form, polished, decorated or otherwise worked (excl. calcareous stone, granite and slate, tiles, cubes free Cat A (5 yrs) and similar articles of subheading 6802.10, articles of fused basalt, articles of natural steatite, ceramically calcined, imitation jewellery, clocks, lamps and lighting fittings and parts thereof, original sculptures and statuary, setts, curbstones and flagstones) 680300 Worked slate and articles of slate or of agglomerated slate (excl. slate granules, chippings and powder, mosaic cubes and the like, slate pencils, free Cat C (15 yrs) and ready-to-use slates or boards with writing or drawing surfaces) 680410 Millstones and grindstones, without frameworks, for milling, grinding or pulping free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 249/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 680421 Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of agglomerated free Cat C (15 yrs) synthetic or natural diamond (excl. hand sharpening or polishing stones, and grinding wheels etc. specifically for dental drill engines) 680422 Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of agglomerated free Cat C (15 yrs) abrasives or ceramics (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) 680423 Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of natural stone free Cat C (15 yrs) (excl. of agglomerated natural abrasives or ceramics, perfumed pumice stones, hand sharpening or polishing stones, and grinding wheels etc. specifically for dental drill engines) 680430 Hand sharpening or polishing stones free Cat C (15 yrs) 680510 Natural or artificial abrasive powder or grain, on a base of woven textile fabric only, whether or not cut to shape, sewn or otherwise made up free Cat C (15 yrs) 680520 Natural or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape, sewn or otherwise made free Cat C (15 yrs) up 680530 Natural or artificial abrasive powder or grain, on a base of materials other than woven textile fabric only or paper or paperboard only, free Cat C (15 yrs) whether or not cut to shape, sewn or otherwise made up 680610 Slag-wool, rock-wool and similar mineral wools, incl. intermixtures thereof, in bulk, sheets or rolls free Cat C (15 yrs) 680620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials, incl. intermixtures thereof free Cat C (15 yrs) 680690 Mixtures and articles of heat-insulating, sound-insulating or sound absorbing mineral materials (excl. slag-wool, rock-wool and similar free Cat C (15 yrs) mineral wools, exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials, articles of light concrete, asbestos-cement, cellulose fibre- cement or the like, mixtures and other articles of or based on asbestos, and ceramic products) 680710 Articles of asphalt or of similar materials, e.g. petroleum bitumen or coal tar pitch, in rolls free Cat C (15 yrs) 680790 Articles of asphalt or of similar materials, e.g. petroleum bitumen or coal tar pitch (excl. in rolls) free Cat C (15 yrs) 250/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 680800 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, free Cat C (15 yrs) agglomerated with cement, plaster or other mineral binders (excl. articles of asbestos-cement, cellulose fibre-cement or the like) 680911 Boards, sheets, panels, tiles and similar articles, of plaster or compositions based on plaster, faced or reinforced with paper or paperboard free Cat C (15 yrs) only (excl. ornamented and with plaster agglomerated articles for heat-insulation, sound-insulation or sound absorption) 680919 Boards, sheets, panels, tiles and similar articles, of plaster or compositions based on plaster (excl. ornamented, faced or reinforced with paper free Cat C (15 yrs) or paperboard only, and with plaster agglomerated articles for heat-insulation, sound-insulation or sound absorption) 680990 Articles of plaster or of compositions based on plaster (excl. plaster bandages for straightening fractures, put up for retail sale; plaster splints free Cat C (15 yrs) for the treatment of fractures; lightweight with plaster agglomerated building boards or articles for heat-insulation, sound-insulation or sound absorption; anatomic and other models for demonstration purposes; non-ornamented boards, sheets, panels, tiles andsimilar articles) 681011 Building blocks and bricks of cement, concrete or artificial stone, whether or not reinforced free Cat E (excl) 681019 Tiles, flagstones, bricks and similar articles, of cement, concrete or artificial stone (excl. building blocks and bricks) free Cat E (excl) 681091 Prefabricated structural components for building or civil engineering of cement, concrete or artificial stone, whether or not reinforced free Cat E (excl) 681099 Articles of cement, concrete or artificial stone, whether or not reinforced (excl. prefabricated structural components for building or civil free Cat E (excl) engineering, tiles, paving, bricks and the like) 681140 Articles of asbestos-cement, cellulose fibre-cement or the like, containing asbestos free Cat C (15 yrs) 681181 Corrugated sheets of cellulose fibre-cement or the like, not containing asbestos free Cat C (15 yrs) 681182 Sheets, panels, paving, tiles and similar articles, of cellulose fibre-cement or the like, not containing asbestos (excl. corrugated sheets) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 251/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 681189 Articles of cellulose fibre-cement or the like, not containing asbestos (excl. corrugated and other sheets, panels, tiles and similar articles) free Cat C (15 yrs) 681280 Fabricated crocidolite asbestos fibres; mixtures with a basis of crocidolite asbestos or with a basis of crocidolite asbestos and magnesium free Cat C (15 yrs) carbonate; articles of such mixtures or of crocidolite asbestos, e.g., thread, woven fabric, clothing, headgear, footwear, gaskets, whether or not reinforced (excl. friction material with a basis of crocidolite asbestos, and articles of crocidolite asbestos-cement) 681291 Clothing, clothing accessories, footwear and headgear of asbestos or of mixtures with a basis of asbestos or a basis of asbestos and free Cat C (15 yrs) magnesium carbonate (excl. of crocidolite asbestos) 681292 Paper, millboard and felt of asbestos or of mixtures with a basis of asbestos or a basis of asbestos and magnesium carbonate (excl. containing free Cat C (15 yrs) < 35 % by weight of asbestos and of crocidolite asbestos) 681293 Compressed asbestos fibre jointing, in sheets or rolls (excl. of crocidolite asbestos) free Cat C (15 yrs) 681299 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or free Cat C (15 yrs) of asbestos, e.g., yarn, thread, cords, string, woven or knitted fabric, whether or not reinforced (excl. of crocidolite asbestos; compressed asbestos fibre jointing, in sheets or rolls; paper, millboard and felt; clothing, clothing accessories, footwear and headgear; friction material with a basis of asbestos; articles of asbestos-cement) 681320 Friction material and articles thereof, e.g. sheets, rolls, strips, segments, discs, washers and pads, for clutches and the like, not mounted, free Cat C (15 yrs) containing asbestos, whether or not combined with textile or other materials 681381 Brake linings and pads, with a basis of mineral substances or cellulose, whether or not combined with textile or other materials (excl. free Cat C (15 yrs) containing asbestos) 681389 Friction material and articles thereof, e.g. sheets, rolls, strips, segments, discs, washers and pads, for clutches and the like, with a basis of free Cat C (15 yrs) mineral substances or cellulose, whether or not combined with textile or other materials (excl. containing asbestos, and brake linings and pads) 681410 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials, in rolls free Cat C (15 yrs) or merely cut into square or rectangular shapes 252/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 681490 Worked mica and articles of mica (excl. electrical insulators, insulating fittings, resistors and capacitors, protective goggles of mica and their free Cat C (15 yrs) glasses, mica in the form of Christmas tree decorations, and plates, sheets and strips of agglomerated or reconstituted mica, whether or not on supports) 681510 Articles of graphite or other carbon, incl. carbon fibres, for non-electrical purposes free Cat E (excl) 681520 Articles of peat (excl. textile products from peat fibres) free Cat E (excl) 681591 Articles of stone or other mineral substances, n.e.s. containing magnesite, dolomite or chromite free Cat E (excl) 681599 Articles of stone or other mineral substances, n.e.s. (excl. containing magnesite, dolomite or chromite and articles of graphite or other free Cat E (excl) carbon) 690100 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals, e.g. kieselguhr, tripolite or diatomite, or of similar siliceous earths free Cat E (excl) 690210 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, singly or together, > 50 % of the free Cat C (15 yrs) elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 690220 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, > 50 % alumina, silica or a mixture free Cat C (15 yrs) or compound of these products (excl. those of siliceous fossil meals or similar siliceous earths) 690290 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods (excl. containing, by weight, singly or together, > 50 % of free Cat C (15 yrs) the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3, containing, by weight, > 50 % alumina, silica or a mixture or compound of these products and those of siliceous fossil meals or similar siliceous earths) 690310 Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing, by free Cat C (15 yrs) weight, > 50 % graphite, other carbon or a mixture thereof (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) 690320 Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing > free Cat C (15 yrs) 50 % alumina, or a compound of alumina and silica (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) ELI: http://data.europa.eu/eli/dec/2025/537/oj 253/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 690390 Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods (excl. those of free Cat C (15 yrs) siliceous fossil meals or similar siliceous earths, those of heading 6902, containing > 50 % carbon or containing > 50 % by weight of alumina [Al203] or a mixture or compound of alumina and silica [SiO2]) 690410 Building bricks (excl. those of siliceous fossil meals or similar siliceous earths, and refractory bricks of heading 6902) free Cat E (excl) 690490 Ceramic flooring blocks, support or filler tiles and the like (excl. those of siliceous fossil meals or similar siliceous earths, refractory bricks of free Cat E (excl) heading 6902, and flags and pavings, hearth and wall tiles of heading 6907 and 6908, and building bricks) 690510 Roofing tiles free Cat C (15 yrs) 690590 Ceramic chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods (excl. of siliceous fossil meals free Cat C (15 yrs) or similar siliceous earths, refractory ceramic constructional components, pipes and other components for drainage and similar purposes, and roofing tiles) 690600 Ceramic pipes, conduits, guttering and pipe fittings (excl. of siliceous fossil meals or similar siliceous earths, refractory ceramic goods, free Cat C (15 yrs) chimney liners, pipes specifically manufactured for laboratories, insulating tubing and fittings and other piping for electrotechnical purposes) 690721 Ceramic flags and paving, hearth or wall tiles, of a water absorption coefficient by weight <= 0,5 % (excl. refractory, mosaic cubes and free Cat C (15 yrs) finishing ceramics) 690722 Ceramic flags and paving, hearth or wall tiles, of a water absorption coefficient by weight > 0,5 % but <= 10 % (excl. refractory, mosaic cubes free Cat C (15 yrs) and finishing ceramics) 690723 Ceramic flags and paving, hearth or wall tiles, of a water absorption coefficient by weight > 10 % (excl. refractory, mosaic cubes and finishing free Cat C (15 yrs) ceramics) 690730 Ceramic mosaic cubes and the like, whether or not on a backing (excl. refractory and finishing ceramics) free Cat C (15 yrs) 690740 Finishing ceramics (excl. refractory) free Cat C (15 yrs) 690911 Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china (excl. refractory ceramic goods, electrical devices, free Cat C (15 yrs) insulators and other electrical insulating fittings) 254/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 690912 Ceramic articles having a hardness equivalent to >= 9 on the Mohs scale, for chemical or other technical uses (excl. of porcelain or china, free Cat C (15 yrs) refractory ceramic goods, electrical devices, insulators and other electrical insulating fittings) 690919 Ceramic wares for chemical or other technical uses (excl. of porcelain or china, articles having a hardness equivalent to >= 9 on the Mohs free Cat C (15 yrs) scale, millstones, polishing stones, grindstones and the like of heading 6804, refractory ceramic goods, electrical devices, insulators and other electrical insulating fittings) 690990 Ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the free Cat C (15 yrs) conveyance or packing of goods (excl. general-purpose storage vessels for laboratories, containers for shops and household articles) 691010 Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures of free Cat C (15 yrs) porcelain or china (excl. soap dishes, sponge holders, tooth- brush holders, towel hooks and toilet paper holders) 691090 Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures (excl. free Cat C (15 yrs) of porcelain or china, soap dishes, sponge holders, tooth- brush holders, towel hooks and toilet paper holders) 691110 Tableware and kitchenware, of porcelain or china (excl. ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or free Cat C (15 yrs) packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) 691190 Household and toilet articles, of porcelain or china (excl. tableware and kitchenware, baths, bidets, sinks and similar sanitary fixtures, free Cat C (15 yrs) statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) 691200 Tableware, kitchenware, other household articles and toilet articles, of ceramics other than porcelain or china (excl. baths, bidets, sinks and free Cat C (15 yrs) similar sanitary fixtures, statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) 691310 Statuettes and other ornamental articles of porcelain or china, n.e.s. free Cat C (15 yrs) 691390 Statuettes and other ornamental ceramic articles, n.e.s. (excl. of porcelain or china) free Cat C (15 yrs) 691410 Ceramic articles of porcelain or china, n.e.s. free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 255/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 691490 Ceramic articles, n.e.s. (excl. of porcelain or china) free Cat C (15 yrs) 700100 Cullet and other waste and scrap of glass; glass in the mass (excl. glass in the form of powder, granules or flakes) free Cat C (15 yrs) 700210 Glass in balls, unworked (excl. glass microspheres <= 1 mm in diameter, glass balls of the nature of a toy) free Cat C (15 yrs) 700220 Rods of glass, unworked free Cat C (15 yrs) 700231 Tubes of fused quartz or other fused silica, unworked free Cat C (15 yrs) 700232 Tubes of glass having a linear coefficient of expansion <= 5 x 10-6 per kelvin within a temperature range of 0 oC to 300 oC, unworked free Cat C (15 yrs) 700239 Tubes of glass, unworked (excl. tubes of glass having a linear coefficient of expansion <= 5 x 10-6 per kelvin within a temperature range of 0 free Cat C (15 yrs) oC to 300 oC or of fused quartz or other fused silica) 700312 Cast glass and rolled glass, in non-wired sheets, coloured throughout the mass "body tinted", opacified, flashed or having an absorbent, free Cat C (15 yrs) reflecting or non-reflecting layer, but not otherwise worked 700319 Cast glass and rolled glass, in non-wired sheets, not otherwise worked (excl. glass coloured throughout the mass "body tinted", opacified, free Cat C (15 yrs) flashed or having an absorbent, reflecting or non- reflecting layer) 700320 Cast glass and rolled glass, in wired sheets, whether or not with absorbent, reflecting or non- reflecting layer, but not otherwise worked free Cat C (15 yrs) 700330 Profiles of glass, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked free Cat C (15 yrs) 700420 Sheets of glass, drawn or blown, coloured throughout the mass "body tinted" opacified, flashed or having an absorbent, reflecting or free Cat C (15 yrs) non-reflecting layer, but not otherwise worked 700490 Sheets of glass, drawn or blown, but not otherwise worked (excl. glass coloured throughout the mass "body tinted" opacified, flashed or free Cat C (15 yrs) having an absorbent, reflecting or non-reflecting layer) 700510 Float glass and surface ground or polished glass, in sheets, having an absorbent, reflecting or non- reflecting layer, but not otherwise worked free Cat C (15 yrs) (excl. wired glass) 256/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 700521 Float glass and surface ground glass, in sheets, coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, but free Cat C (15 yrs) not otherwise worked (excl. wired glass or glass having an absorbent, reflecting or non-reflecting layer) 700529 Float glass and surface ground and polished glass, in sheets, but not otherwise worked (excl. wired glass or glass coloured throughout the free Cat C (15 yrs) mass "body tinted", opacified, flashed or merely surface ground, or glass having an absorbent, reflecting or non-reflecting layer) 700530 Float glass and surface ground and polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, wired, but free Cat C (15 yrs) not otherwise worked 700600 Sheets or profiles of glass, whether or not having an absorbent, reflecting or non-reflecting layer, bent, edge-worked, engraved, enamelled or free Cat A (5 yrs) otherwise worked, but not framed or fitted with other materials (excl. safety glass, multiple-walled insulating units of glass, glass in the form of a mirror) 700711 Toughened "tempered" safety glass, of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels and other free Cat C (15 yrs) vehicles 700719 Toughened "tempered" safety glass (excl. glass of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels and free Cat C (15 yrs) other vehicles, and lenses for spectacles and goggles, etc., and for clocks and watches) 700721 Laminated safety glass, of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels and other vehicles (excl. free Cat C (15 yrs) multiple-walled insulating units of glass) 700729 Laminated safety glass (excl. glass of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels or other vehicles, free Cat C (15 yrs) multiple-walled insulating units) 700800 Multiple-walled insulating units of glass free Cat C (15 yrs) 700910 Rear-view mirrors, whether or not framed, for vehicles free Cat C (15 yrs) 700991 Glass mirrors, unframed (excl. rear-view mirrors for vehicles, optical mirrors, optically worked, mirrors > 100 years old) free Cat C (15 yrs) 700992 Glass mirrors, framed (excl. rear-view mirrors for vehicles, optical mirrors, optically processed, and mirrors of an age of > 100 years) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 257/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 701010 Glass ampoules free Cat C (15 yrs) 701020 Stoppers, lids and other closures, of glass free Cat C (15 yrs) 701090 Carboys, bottles, flasks, jars, pots, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of goods, free Cat C (15 yrs) and preserving jars, of glass (excl. ampoules, glass inners for containers, with vacuum insulation, perfume atomizers, flasks, bottles etc. for atomizers) 701110 Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for electric lighting free Cat C (15 yrs) 701120 Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for cathode ray tubes free Cat C (15 yrs) 701190 Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for electric lamps and the like (excl. cathode ray tubes free Cat C (15 yrs) and for electric lighting) 701310 Glassware of glass ceramics, of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (excl. goods of heading free Cat A (5 yrs) 7018, cooking hobs, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) 701322 Drinking glasses, stemware, of lead crystal free Cat A (5 yrs) 701328 Drinking glasses, stemware (excl. of glass ceramics or of lead crystal) free Cat A (5 yrs) 701333 Drinking glasses of lead crystal (excl. stemware) free Cat A (5 yrs) 701337 Drinking glasses (excl. glasses of glass ceramics or of lead crystal and stemware) free Cat A (5 yrs) 701341 Glassware of lead crystal, of a kind used for table or kitchen purposes (excl. articles of heading 7018, drinking glasses, glass preserving jars free Cat A (5 yrs) "sterilising jars", vacuum flasks and other vacuum vessels) 701342 Glassware for table or kitchen purposes of glass having a linear coefficient of expansion <= 5 x 10 -6 per kelvin within a temperature range free Cat A (5 yrs) of 0 oC to 300 oC (excl. glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) 258/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 701349 Glassware for table or kitchen purposes (excl. glass having a linear coefficient of expansion <= 5 x 10 -6 per kelvin within a temperature free Cat A (5 yrs) range of 0 oC to 300 oC, glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) 701391 Glassware, of lead crystal, of a kind used for toilet, office, indoor decoration or similar purposes (excl. glassware of a kind used for table or free Cat A (5 yrs) kitchen purposes, glassware of glass ceramics or lead crystal, articles of heading 7018, mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) 701399 Glassware of a kind used for toilet, office, indoor decoration or similar purposes (excl. glassware of lead crystal or of a kind used for table or free Cat A (5 yrs) kitchen purposes, articles of heading 7018, mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) 701400 Signalling glassware and optical elements of glass, not optically worked (excl. clock or watch glasses, glasses for non-corrective or corrective free Cat C (15 yrs) spectacles, incl. hollow glass spheres and their segments, for the manufacture of such glasses, microspheres, loose, lighting fittings and parts thereof) 701510 Glasses for corrective spectacles, curved, bent, hollowed or the like, but not optically worked (excl. flat glass for such purposes) free Cat C (15 yrs) 701590 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, but not optically worked, free Cat C (15 yrs) hollow glass spheres and their segments, for the manufacture of such glasses incl. glasses for corrective spectacles (excl. flat glass for such purposes and glasses for corrective spectacles) 701610 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes (excl. finished panels and free Cat C (15 yrs) other finished decorative motifs, made from glass cubes for mosaics) 701690 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, for building or construction free Cat C (15 yrs) purposes (excl. laminated safety glass and multiple-walled insulating units of glass); leaded lights and the like, multicellular or foam glass in blocks, panels, plates, shells or similar forms (excl. glass cubes and other glass smallwares for mosaics or similar decorative purposes) 701710 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, of fused quartz or other fused silica (excl. free Cat C (15 yrs) containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90) ELI: http://data.europa.eu/eli/dec/2025/537/oj 259/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 701720 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, having a linear coefficient of expansion <= 5 x 10 free Cat C (15 yrs) -6 per kelvin within a temperature range of 0 oC to 300 oC (excl. glass of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90) 701790 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated (excl. glass having a linear coefficient of expansion free Cat C (15 yrs) <= 5 x 10 -6 per kelvin within a temperature range of 0 oC to 300 oC or of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90) 701810 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof (excl. imitation free Cat A (5 yrs) jewellery); glass eyes (excl. prosthetic articles); statuettes and other ornaments of lamp-worked glass (excl. imitation jewellery); glass microspheres with a diameter of <= 1 mm 701820 Glass microspheres <= 1 mm in diameter free Cat A (5 yrs) 701890 Glass eyes (excl. prosthetic articles); articles of glass beads, or of imitation pearls, imitation precious or semi-precious stones, statuettes and free Cat A (5 yrs) other ornaments of lamp-worked glass (excl. imitation jewellery) 701911 Glass fibre threads "chopped strands", cut into lengths <= 50 mm free Cat C (15 yrs) 701912 Rovings of glass fibres free Cat C (15 yrs) 701919 Glass staple fibres, yarn of glass fibres and filaments (excl. yarn in chopped strands of a length of <= 50 mm, and rovings) free Cat C (15 yrs) 701931 Mats of irregularly laminated glass fibres free Cat C (15 yrs) 701932 Thin sheets "voiles" of irregularly laminated glass fibres free Cat C (15 yrs) 701939 Webs, mattresses, boards and similar nonwoven products, of glass fibres (excl. mats and thin sheets "voiles") free Cat C (15 yrs) 701940 Woven fabrics of glass fibres made from rovings free Cat C (15 yrs) 701951 Woven fabrics, incl. narrow fabrics, of glass, of a width of <= 30 cm (excl. rovings) free Cat C (15 yrs) 701952 Woven fabrics, incl. narrow fabrics, of glass filaments, of width of > 30 cm, plain weave, weighing < 250 g/m2, made of yarn of a linear free Cat C (15 yrs) density of <= 136 tex per single yarn (excl. fabrics made from rovings) 260/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 701959 Woven fabrics, incl. narrow fabrics, of glass fibres, of a width of > 30 cm (excl. plain weave, weighing < 250 g/m2, of a linear density of <= free Cat C (15 yrs) 136 tex per single yarn, and fabrics made from rovings) 701990 Glass fibres, incl. glass wool, and articles thereof (excl. staple fibres, rovings, yarn, chopped strands, woven fabrics, incl. narrow fabrics, thin free Cat C (15 yrs) sheets "voiles", webs, mats, mattresses and boards and similar nonwoven products, mineral wool and articles thereof, electrical insulators or parts thereof, optical fibres, fibre bundles or cable, brushes of glass fibres, and dolls' wigs) 702000 Articles of glass, n.e.s. free Cat C (15 yrs) 710110 Pearls, natural, whether or not worked or graded, but not strung, mounted or set, natural pearls, temporarily strung for convenience of free Cat C (15 yrs) transport (excl. mother-of-pearl) 710121 Cultured pearls, unworked, whether or not graded free Cat C (15 yrs) 710122 Cultured pearls, worked, whether or not graded, but not strung, mounted or set, worked cultured pearls, temporarily strung for convenience free Cat C (15 yrs) of transport 710210 Diamonds, unsorted free Cat C (15 yrs) 710221 Industrial diamonds unworked or simply sawn, cleaved or bruted free Cat C (15 yrs) 710229 Industrial diamonds, worked, but not mounted or set (excl. unmounted stones for pick-up styluses, stones suitable for use as parts of meters, free Cat C (15 yrs) measuring instruments or other articles of chapter 90) 710231 Non-industrial diamonds unworked or simply sawn, cleaved or bruted (excl. industrial diamonds) free Cat C (15 yrs) 710239 Diamonds, worked, but not mounted or set (excl. industrial diamonds) free Cat C (15 yrs) 710310 Precious stones and semi-precious stones, unworked or simply sawn or roughly shaped, whether or not graded (excl. diamonds and free Cat C (15 yrs) imitation precious stones and semi-precious stones) 710391 Rubies, sapphires and emeralds, worked, whether or not graded, but not strung, mounted or set, rubies, sapphires and emeralds, worked, free Cat C (15 yrs) ungraded, temporarily strung for convenience of transport (excl. rubies, sapphires and emeralds, simply sawn or roughly shaped, imitation precious stones and semi-precious stones) ELI: http://data.europa.eu/eli/dec/2025/537/oj 261/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 710399 Precious and semi-precious stones, worked, whether or not graded, but not strung, mounted or set, precious and semi-precious stones, free Cat C (15 yrs) worked, ungraded, temporarily strung for convenience of transport (excl. precious and semi-precious stones, simply sawn or roughly shaped, diamonds, rubies, sapphires and emeralds, imitation precious stones and semi-precious stones) 710410 Quartz, piezoelectric, of synthetic or reconstructed stone whether or not worked or graded, but not mounted or set free Cat C (15 yrs) 710420 Precious and semi-precious stones, synthetic or reconstructed, unworked or simply sawn or roughly shaped, whether or not graded (excl. free Cat C (15 yrs) piezoelectric quartz) 710490 Precious and semi-precious stones, synthetic or reconstructed, worked, whether or not graded but not strung, mounted or set, ungraded free Cat C (15 yrs) synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport (excl. stones simply sawn or roughly shaped, piezoelectric quartz) 710510 Dust and powder of diamonds, incl. synthetic diamonds free Cat C (15 yrs) 710590 Dust and powder of natural or synthetic precious or semi-precious stones (excl. dust and powder of diamonds) free Cat C (15 yrs) 710610 Powder of silver, incl. silver plated with gold or platinum free Cat C (15 yrs) 710691 Silver, incl. silver plated with gold or platinum, unwrought (excl. silver in powder form) free Cat C (15 yrs) 710692 Silver, incl. silver plated with gold or platinum, semi-manufactured free Cat C (15 yrs) 710700 Base metals clad with silver, not further worked than semi-manufactured free Cat C (15 yrs) 710811 Gold, incl. gold plated with platinum, for non-monetary purposes free Cat C (15 yrs) 710812 Gold, incl. gold plated with platinum, unwrought, for non-monetary purposes (excl. gold in powder form) free Cat C (15 yrs) 710813 Gold, incl. gold plated with platinum, in semi-manufactured forms, for non-monetary purposes free Cat C (15 yrs) 710820 Monetary gold free Cat C (15 yrs) 710900 Base metals or silver, clad with gold, not further worked than semi-manufactured free Cat C (15 yrs) 262/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 711011 Platinum, unwrought or in powder form free Cat C (15 yrs) 711019 Platinum, in semi-manufactured forms free Cat C (15 yrs) 711021 Palladium, unwrought or in powder form free Cat C (15 yrs) 711029 Palladium in semi-manufactured forms free Cat C (15 yrs) 711031 Rhodium, unwrought or in powder form free Cat C (15 yrs) 711039 Rhodium in semi-manufactured forms free Cat C (15 yrs) 711041 Iridium, osmium and ruthenium, unwrought or in powder form free Cat C (15 yrs) 711049 Iridium, osmium and ruthenium, in semi-manufactured forms free Cat C (15 yrs) 711100 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured free Cat C (15 yrs) 711230 Ash containing precious metal or precious-metal compounds free Cat C (15 yrs) 711291 Waste and scrap of gold, incl. metal clad with gold, and other waste and scrap containing gold or gold compounds, of a kind used principally free Cat C (15 yrs) for the recovery of precious metal (excl. ash containing gold or gold compounds, waste and scrap of gold melted down into unworked blocks, ingots, or similar forms, and sweepings and ash containing precious metals) 711292 Waste and scrap of platinum, incl. metal clad with platinum, and other waste and scrap containing platinum or platinum compounds, of free Cat C (15 yrs) a kind used principally for the recovery of precious metal (excl. ash containing platinum or platinum compounds, waste and scrap of platinum melted down into unworked blocks, ingots, or similar forms, and sweepings and ash containing precious metals) ELI: http://data.europa.eu/eli/dec/2025/537/oj 263/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 711299 Waste and scrap of silver, incl. metal clad with silver, and other waste and scrap containing silver or silver compounds, of a kind used free Cat C (15 yrs) principally for the recovery of precious metal (excl. ash, and waste and scrap of precious metals melted down into unworked blocks, ingots or similar forms) 711311 Articles of jewellery and parts thereof, of silver, whether or not plated or clad with other precious metal (excl. articles > 100 years old) 10 % Cat E (excl) 711319 Articles of jewellery and parts thereof, of precious metal other than silver, whether or not plated or clad with precious metal (excl. articles > 10 % Cat E (excl) 100 years old) 711320 Articles of jewellery and parts thereof, of base metal clad with precious metal (excl. articles > 100 years old) 10 % Cat E (excl) 711411 Articles of goldsmiths' or silversmiths' wares or parts thereof, of silver, whether or not plated or clad with other precious metal (excl. 10 % Cat E (excl) jewellery, watch-and clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) 711419 Articles of goldsmiths' or silversmiths' wares or parts thereof, of precious metal other than silver, whether or not plated or clad with precious 10 % Cat E (excl) metal (excl. jewellery, watch- and clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) 711420 Articles of goldsmiths' or silversmiths' wares and parts thereof, of base metal clad with precious metal (excl. jewellery, watch-and 10 % Cat E (excl) clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) 711510 Catalysts in the form of wire cloth or grill, of platinum 10 % Cat E (excl) 711590 Articles of precious metal or of metal clad with precious metal, n.e.s. 10 % Cat E (excl) 711610 Articles of natural or cultured pearls, n.e.s. 10 % Cat E (excl) 711620 Articles of precious or semi-precious stones "natural, synthetic or reconstructed", n.e.s. 10 % Cat E (excl) 711711 Cuff links and studs, of base metal, whether or not clad with silver, gold or platinum 10 % Cat E (excl) 711719 Imitation jewellery, of base metal, whether or not plated with precious metal (excl. cuff links and studs) 10 % Cat E (excl) 264/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 711790 Imitation jewellery (excl. jewellery, of base metal, whether or not clad with silver, gold or platinum) 10 % Cat E (excl) 711810 Coin (excl. legal tender, gold coins, medals, jewellery made from coins, collectors' items of numismatic value, waste and scrap) free Cat C (15 yrs) 711890 Coin of legal tender free Cat C (15 yrs) 720110 Non-alloy pig iron in pigs, blocks or other primary forms, containing, by weight, <= 0,5 % of phosphorous free Cat C (15 yrs) 720120 Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight >= 0,5 % phosphorus free Cat C (15 yrs) 720150 Alloy pig iron and spiegeleisen, in pigs, blocks or other primary forms free Cat C (15 yrs) 720211 Ferro-manganese, containing by weight > 2 % of carbon free Cat C (15 yrs) 720219 Ferro-manganese, containing by weight <= 2 % carbon free Cat C (15 yrs) 720221 Ferro-silicon, containing by weight > 55 % of silicon free Cat C (15 yrs) 720229 Ferro-silicon, containing by weight <= 55 % silicon free Cat C (15 yrs) 720230 Ferro-silico-manganese free Cat C (15 yrs) 720241 Ferro-chromium, containing by weight > 4 % of carbon free Cat C (15 yrs) 720249 Ferro-chromium, containing by weight <= 4 % of carbon free Cat C (15 yrs) 720250 Ferro-silico-chromium free Cat C (15 yrs) 720260 Ferro-nickel free Cat C (15 yrs) 720270 Ferro-molybdenum free Cat C (15 yrs) 720280 Ferro-tungsten and ferro-silico-tungsten free Cat C (15 yrs) 720291 Ferro-titanium and ferro-silico-titanium free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 265/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 720292 Ferro-vanadium free Cat C (15 yrs) 720293 Ferro-niobium free Cat C (15 yrs) 720299 Ferro-alloys (excl. ferro-manganese, ferro-silicon, ferro-silico-manganese, ferro-chromium, ferro- silico-chromium, ferro-nickel, free Cat C (15 yrs) ferro-molybdenum, ferro-tungsten, ferro-silico-tungsten, ferro- titanium, ferro-silico-titanium, ferro-vanadium and ferro-niobium) 720310 Ferrous products obtained by direct reduction of iron ore, in lumps, pellets or similar forms free Cat C (15 yrs) 720390 Spongy ferrous products, obtained from molten pig iron by atomisation, iron of a purity of >= 99,94 %, in lumps, pellets or similar forms free Cat C (15 yrs) 720410 Waste and scrap, of cast iron (excl. radioactive) free Cat C (15 yrs) 720421 Waste and scrap of stainless steel (excl. radioactive, and waste and scrap of batteries and electric accumulators) free Cat C (15 yrs) 720429 Waste and scrap of alloy steel (excl. stainless steel, and waste and scrap, radioactive, or waste and scrap from batteries and electric free Cat C (15 yrs) accumulators) 720430 Waste and scrap of tinned iron or steel (excl. radioactive, and waste and scrap of batteries and electric accumulators) free Cat C (15 yrs) 720441 Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings of iron or steel, whether or not in bundles (excl. those of free Cat C (15 yrs) cast iron, alloy steel or tinned iron or steel) 720449 Waste and scrap of iron or steel (excl. slag, scale and other waste of the production of iron and steel; radioactive waste and scrap; fragments free Cat C (15 yrs) of pigs, blocks or other primary forms of pig iron or spiegeleisen; waste and scrap of cast iron, alloy steel or tinned iron or steel; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings; waste and scrap of primary cells, primary batteries and electric accumulators) 720450 Remelting scrap ingots of iron or steel (excl. products whose chemical composition conforms to the definitions of pig iron, spiegeleisen, or free Cat C (15 yrs) ferro-alloys) 720510 Granules, of pig iron, spiegeleisen, iron or steel (excl. granules of ferro-alloys, turnings and filings of iron or steel, certain small calibre items, free Cat C (15 yrs) defective balls for ball-bearings) 266/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 720521 Powders, of alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes") free Cat C (15 yrs) 720529 Powders, of pig iron, spiegeleisen, iron or non-alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes") free Cat C (15 yrs) 720610 Ingots, of iron and non-alloy steel (excl. remelted scrap ingots, continuous cast products, iron of heading 7203) free Cat C (15 yrs) 720690 Iron and non-alloy steel, in puddled bars or other primary forms (excl. ingots, remelted scrap ingots, continuous cast products, iron of free Cat C (15 yrs) heading 7203) 720711 Semi-finished products of iron or non-alloy steel containing, by weight, < 0,25 % of carbon, of square or rectangular cross-section, the width free Cat C (15 yrs) measuring < twice the thickness 720712 Semi-finished products of iron or non-alloy steel containing, by weight, < 0,25 % of carbon, of rectangular "other than square" cross-section, free Cat C (15 yrs) the width measuring >= twice the thickness 720719 Semi-finished products of iron or non-alloy steel containing, by weight, < 0,25 % of carbon, of circular cross-section, or of a cross-section free Cat C (15 yrs) other than square or rectangular 720720 Semi-finished products of iron or non-alloy steel containing, by weight, >= 0,25 % of carbon free Cat C (15 yrs) 720810 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns free Cat C (15 yrs) in relief directly due to the rolling process 720825 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of >= 4,75 mm, pickled, without patterns in relief 720826 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of >= 3 mm but < 4,75 mm, pickled, without patterns in relief 720827 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of < 3 mm, pickled, without patterns in relief 720836 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of >= 10 mm, not pickled, without patterns in relief ELI: http://data.europa.eu/eli/dec/2025/537/oj 267/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 720837 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of >= 4,75 mm but < 10 mm, not pickled, without patterns in relief 720838 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of >= 3 mm but < 4,75 mm, not pickled, without patterns in relief 720839 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness free Cat C (15 yrs) of < 3 mm, not pickled, without patterns in relief 720840 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot- rolled, not clad, plated or coated, with free Cat C (15 yrs) patterns in relief directly due to the rolling process 720851 Flat-rolled products of iron or non-alloy steel, of a width >= 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of free Cat C (15 yrs) a thickness of > 10 mm, without patterns in relief 720852 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot- rolled, not clad, plated or coated, of free Cat C (15 yrs) a thickness of >= 4,75 mm but <= 10 mm, without patterns in relief 720853 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot- rolled, not clad, plated or coated, of free Cat C (15 yrs) a thickness of >= 3 mm but < 4,75 mm, without patterns in relief 720854 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot- rolled, not clad, plated or coated, of free Cat C (15 yrs) a thickness of < 3 mm, without patterns in relief 720890 Flat-rolled products of iron or steel, of a width >= 600 mm, hot-rolled and further worked, but not clad, plated or coated free Cat C (15 yrs) 720915 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of >= 3 mm 720916 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of > 1 mm but < 3 mm 720917 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of >= 0,5 mm but <= 1 mm 268/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 720918 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of < 0,5 mm 720925 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold- rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of >= 3 mm 720926 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold- rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of > 1 mm but < 3 mm 720927 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold- rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of >= 0,5 mm but <= 1 mm 720928 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold- rolled "cold-reduced", not clad, plated or free Cat C (15 yrs) coated, of a thickness of < 0,5 mm 720990 Flat-rolled products of iron or steel, of a width of >= 600 mm, cold-rolled "cold-reduced", and further worked, but not clad, plated or coated free Cat C (15 yrs) 721011 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", tinned, of a thickness of >= free Cat C (15 yrs) 0,5 mm 721012 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", tinned, of a thickness of < free Cat C (15 yrs) 0,5 mm 721020 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", plated or coated with lead, free Cat C (15 yrs) incl. terne-plate 721030 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", electrolytically plated or free Cat C (15 yrs) coated with zinc 721041 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", corrugated, plated or free Cat C (15 yrs) coated with zinc (excl. electrolytically plated or coated with zinc) 721049 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", not corrugated, plated or free Cat C (15 yrs) coated with zinc (excl. electrolytically plated or coated with zinc) ELI: http://data.europa.eu/eli/dec/2025/537/oj 269/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 721050 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", plated or coated with free Cat C (15 yrs) chromium oxides or with chromium and chromium oxides 721061 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", plated or coated with free Cat C (15 yrs) aluminium-zinc alloys 721069 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", plated or coated with free Cat C (15 yrs) aluminium (excl. products plated or coated with aluminium- zinc alloys) 721070 Flat products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold- reduced", painted, varnished or coated with free Cat C (15 yrs) plastics 721090 Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", clad, plated or coated (excl. free Cat C (15 yrs) tinned, plated or coated with lead, zinc, chromium oxides, chromium and chromium oxides, or aluminium, painted, varnished or coated with plastics) 721113 Flat-rolled products of iron or non-alloy steel, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a width of free Cat C (15 yrs) > 150 mm but < 600 mm and a thickness of >= 4 mm, not in coils, without patterns in relief, commonly known as "wide flats" 721114 Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, not further worked than hot- rolled, not clad, plated or coated, of free Cat C (15 yrs) a thickness of >= 4,75 mm (excl. "wide flats") 721119 Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, simply hot-rolled, not clad, plated or coated, of a thickness < 4,75 mm free Cat C (15 yrs) (excl. "wide flats") 721123 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold- reduced", not clad, plated or coated, free Cat C (15 yrs) containing by weight < 0,25 % of carbon 721129 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold- reduced", not clad, plated or coated, free Cat C (15 yrs) containing by weight >= 0,25 % of carbon 721190 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced" and further worked, but not free Cat C (15 yrs) clad, plated or coated 270/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 721210 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", tinned free Cat C (15 yrs) 721220 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", electrolytically plated or free Cat C (15 yrs) coated with zinc 721230 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", tinned (excl. electrolytically free Cat C (15 yrs) plated or coated with zinc) 721240 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", painted, varnished or free Cat C (15 yrs) coated with plastics 721250 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", plated or coated (excl. free Cat C (15 yrs) tinned, plated or coated with zinc, painted, varnished or coated with plastics) 721260 Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", clad free Cat C (15 yrs) 721310 Bars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel, with indentations, ribs, grooves or other deformations free Cat C (15 yrs) produced during the rolling process 721320 Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy free-cutting steel (excl. bars and rods containing indentations, ribs, grooves free Cat C (15 yrs) or other deformations produced during the rolling process) 721391 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel, of circular cross- section measuring < 14 mm in diameter free Cat C (15 yrs) (excl. bars and rods of free-cutting steel, and bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process) 721399 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel (excl. products of circular cross-section measuring < 14 mm in free Cat C (15 yrs) diameter, bars and rods of free-cutting steel, and bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process) 721410 Bars and rods, of iron or non-alloy steel, not further worked than forged (excl. in irregularly wound coils) free Cat C (15 yrs) 721420 Bars and rods, of iron or non-alloy steel, with indentations, ribs, groves or other deformations produced during the rolling process free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 271/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 721430 Bars and rods, of non-alloy free-cutting steel, not further worked than hot-rolled, hot-drawn or hot- extruded (excl. containing indentations, free Cat C (15 yrs) ribs, grooves or other deformations produced during the rolling process or twisted after rolling) 721491 Bars and rods, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot- extruded, of rectangular "other than square" free Cat C (15 yrs) cross-section (excl. containing indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling and free- cutting steel) 721499 Bars and rods, of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded (excl. of rectangular [other than square] free Cat C (15 yrs) cross-section and those containing indentations, ribs, grooves or other deformations produced during the rolling process, and of non-alloy free-cutting steel) 721510 Bars and rods, of non-alloy free-cutting steel, not further worked than cold-formed or cold-finished free Cat C (15 yrs) 721550 Bars and rods, of iron or non-alloy steel, not further worked than cold-formed or cold-finished (excl. of free-cutting steel) free Cat C (15 yrs) 721590 Bars or rods, of iron or non-alloy steel, cold-formed or cold-finished and further worked or hot- formed and further worked, n.e.s. free Cat C (15 yrs) 721610 U, I or H sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm free Cat C (15 yrs) 721621 L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm free Cat C (15 yrs) 721622 T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm free Cat C (15 yrs) 721631 U sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height >= 80 mm free Cat C (15 yrs) 721632 I sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height >= 80 mm free Cat C (15 yrs) 721633 H sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height >= 80 mm free Cat C (15 yrs) 721640 L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height >= 80 mm free Cat C (15 yrs) 721650 Sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded (excl. U, I, H, L or T sections) free Cat C (15 yrs) 272/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 721661 Angles, shapes and sections, of iron or non-alloy steel, from flat-rolled products simply cold-formed or cold-finished (excl. profiled sheet) free Cat C (15 yrs) 721669 Angles, shapes and sections, of iron or non-alloy steel, not further worked than cold-formed or cold- finished (excl. profiled sheet) free Cat C (15 yrs) 721691 Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished from flat-rolled products and further worked free Cat C (15 yrs) 721699 Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished and further worked, or hot-forged, or hot-formed by free Cat C (15 yrs) other means and further worked, n.e.s. (excl. from flat-rolled products) 721710 Wire of iron or non-alloy steel, in coils, not plated or coated, whether or not polished (excl. bars and rods) free Cat C (15 yrs) 721720 Wire of iron or non-alloy steel, in coils, plated or coated with zinc (excl. bars and rods) free Cat C (15 yrs) 721730 Wire of iron or non-alloy steel, in coils, plated or coated with base metals (excl. plated or coated with zinc, and bars and rods) free Cat C (15 yrs) 721790 Wire of iron or non-alloy steel, in coils, plated or coated (excl. plated or coated with base metals, and bars and rods) free Cat C (15 yrs) 721810 Steel, stainless, in ingots and other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous casting) free Cat C (15 yrs) 721891 Semi-finished products of stainless steel, of rectangular "other than square" cross-section free Cat C (15 yrs) 721899 Semi-finished products of stainless steel (excl. of rectangular [other than square] cross-section) free Cat C (15 yrs) 721911 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of > 10 mm free Cat C (15 yrs) 721912 Flat-rolled products of stainless steel, of a width of>= 600 mm, not further worked than hot-rolled, in coils, of a thickness of >= 4,7 mm and free Cat C (15 yrs) <= 10 mm 721913 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of >= 3 mm and < free Cat C (15 yrs) 4,75 mm ELI: http://data.europa.eu/eli/dec/2025/537/oj 273/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 721914 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of < 3 mm free Cat C (15 yrs) 721921 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm free Cat C (15 yrs) 721922 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= free Cat C (15 yrs) 4,75 mm and <= 10 mm 721923 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 3 mm free Cat C (15 yrs) and < 4,75 mm 721924 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 3 mm free Cat C (15 yrs) 721931 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= free Cat C (15 yrs) 4,75 mm 721932 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= free Cat C (15 yrs) 3 mm but < 4,75 mm 721933 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of > 1 mm free Cat C (15 yrs) but < 3 mm 721934 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= free Cat C (15 yrs) 0,5 mm but <= 1 mm 721935 Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of < free Cat C (15 yrs) 0,5 mm 721990 Flat-rolled products of stainless steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold- reduced" and further worked free Cat C (15 yrs) 722011 Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of >= 4,75 mm free Cat C (15 yrs) 722012 Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of < 4,75 mm free Cat C (15 yrs) 274/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 722020 Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced" free Cat C (15 yrs) 722090 Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced" and further worked free Cat C (15 yrs) 722100 Bars and rods of stainless steel, hot-rolled, in irregularly wound coils free Cat C (15 yrs) 722211 Bars and rods of stainless steel, only hot-rolled, only hot-drawn or only hot-extruded, of circular cross section free Cat C (15 yrs) 722219 Bars and rods of stainless steel, only hot-rolled, only hot-drawn or only extruded (excl. of circular cross-section) free Cat C (15 yrs) 722220 Other bars and rods of stainless steel, not further worked than cold-formed or cold-finished free Cat C (15 yrs) 722230 Other bars and rods of stainless steel, cold-formed or cold-finished and further worked, or not further worked than forged, or forged, or free Cat C (15 yrs) hot-formed by other means and further worked, n.e.s. 722240 Angles, shapes and sections of stainless steel, n.e.s. free Cat C (15 yrs) 722300 Wire of stainless steel, in coils (excl. bars and rods) free Cat C (15 yrs) 722410 Steel, alloy, other than stainless, in ingots or other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous free Cat C (15 yrs) casting) 722490 Semi-finished products of alloy steel other than stainless free Cat C (15 yrs) 722511 Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, grain-oriented free Cat C (15 yrs) 722519 Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, non-grain-oriented free Cat C (15 yrs) 722530 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, in coils (excl. products free Cat C (15 yrs) of silicon-electrical steel) 722540 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils (excl. free Cat C (15 yrs) products of silicon-electrical steel) ELI: http://data.europa.eu/eli/dec/2025/537/oj 275/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 722550 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced" (excl. free Cat C (15 yrs) products of silicon-electrical steel) 722591 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced" and electrolytically free Cat C (15 yrs) plated or coated with zinc (excl. products of silicon- electrical steel) 722592 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced" and plated or free Cat C (15 yrs) coated with zinc (excl. electrolytically plated or coated and products of silicon-electrical steel) 722599 Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced" and further worked free Cat C (15 yrs) (excl. plated or coated with zinc and products of silicon- electrical steel) 722611 Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", grain-oriented free Cat C (15 yrs) 722619 Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold- reduced", not grain-oriented free Cat C (15 yrs) 722620 Flat-rolled products of high-speed steel, of a width of <= 600 mm, hot-rolled or cold-rolled "cold- reduced" free Cat C (15 yrs) 722691 Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than hot-rolled (excl. products of free Cat C (15 yrs) high-speed steel or silicon-electrical steel) 722692 Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced" (excl. free Cat C (15 yrs) products of high-speed steel or silicon-electrical steel) 722699 Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced" and further worked free Cat C (15 yrs) (excl. products of high-speed steel or silicon-electrical steel) 722710 Bars and rods of high-speed steel, hot-rolled, in irregularly wound coils free Cat C (15 yrs) 722720 Bars and rods of silico-manganese steel, hot-rolled, in irregularly wound coils free Cat C (15 yrs) 722790 Bars and rods of alloy steel other than stainless, hot-rolled, in irregularly wound coils (excl. products of high-speed steel or silicon-electrical free Cat C (15 yrs) steel) 276/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 722810 Bars and rods of high-speed steel (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) free Cat C (15 yrs) 722820 Bars and rods of silico-manganese steel (excl. semi-finished products, flat-rolled products and hot- rolled bars and rods in irregularly wound free Cat C (15 yrs) coils) 722830 Bars and rods of alloy steel other than stainless, not further worked than hot-rolled, hot-drawn or extruded (excl. products of high-speed free Cat C (15 yrs) steel or silico-manganese steel, semi-finished products, flat- rolled products and hot-rolled bars and rods in irregularly wound coils) 722840 Bars and rods of alloy steel other than stainless, not further worked than forged (excl. products of high-speed steel or silico-manganese steel, free Cat C (15 yrs) semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) 722850 Bars and rods of alloy steel other than stainless, not further worked than cold-formed or cold-finished (excl. products of high-speed steel or free Cat C (15 yrs) silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) 722860 Bars and rods of alloy steel other than stainless, cold-formed or cold-finished and further worked or hot-formed and further worked, n.e.s. free Cat C (15 yrs) (excl. products of high-speed steel or silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) 722870 Angles, shapes and sections of alloy steel other than stainless, n.e.s. free Cat C (15 yrs) 722880 Hollow drill bars and rods, of alloy or non-alloy steel free Cat C (15 yrs) 722920 Wire of silico-manganese steel, in coils (excl. bars and rods) free Cat C (15 yrs) 722990 Wire of alloy steel other than stainless, in coils (excl. bars and rods and wire of silico-manganese steel) free Cat C (15 yrs) 730110 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements free Cat C (15 yrs) 730120 Angles, shapes and sections, of iron or steel, welded free Cat C (15 yrs) 730210 Rails of iron or steel, for railway or tramway track (excl. check-rails) free Cat C (15 yrs) 730230 Switch blades, crossing frogs, point rods and other crossing pieces, for railway or tramway track, of iron or steel free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 277/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 730240 Fish-plates and sole plates of iron or steel, for railways or tramways free Cat C (15 yrs) 730290 Sleepers "cross-ties", check-rails, rack rails, chairs, chair wedges, rail clips, bedplates and ties and other specialised material for the jointing or free Cat C (15 yrs) fixing of railway or tramway track, of iron or steel (excl. rails, switch blades, crossing frogs, point rods and other crossing pieces, and fish-plates and sole plates) 730300 Tubes, pipes and hollow profiles, of cast iron free Cat C (15 yrs) 730411 Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel free Cat C (15 yrs) 730419 Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel (excl. products of stainless steel or of cast iron) free Cat C (15 yrs) 730422 Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas free Cat C (15 yrs) 730423 Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excl. products of stainless steel or of cast iron) free Cat C (15 yrs) 730424 Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel free Cat C (15 yrs) 730429 Casing and tubing, seamless, of iron or steel, of a kind used in drilling for oil or gas (excl. products of cast iron) free Cat C (15 yrs) 730431 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold- drawn or cold-rolled "cold-reduced" free Cat C (15 yrs) (excl. cast iron products and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas) 730439 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled "cold-reduced" free Cat C (15 yrs) (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas) 730441 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. line free Cat C (15 yrs) pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas) 730449 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold- drawn or cold-rolled "cold-reduced" (excl. line free Cat C (15 yrs) pipe of a kind used for oil or gas pipelines or of a kind used for drilling for oil or gas) 278/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 730451 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled free Cat C (15 yrs) "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil) 730459 Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled free Cat C (15 yrs) "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil) 730490 Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron) free Cat C (15 yrs) 730511 Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, free Cat C (15 yrs) longitudinally submerged arc welded 730512 Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, free Cat C (15 yrs) longitudinally arc welded (excl. products longitudinally submerged arc welded) 730519 Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled free Cat C (15 yrs) products of iron or steel (excl. products longitudinally arc welded) 730520 Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products free Cat C (15 yrs) of iron or steel 730531 Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally welded (excl. free Cat C (15 yrs) products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) 730539 Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, welded (excl. products free Cat C (15 yrs) longitudinally welded or of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) 730590 Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel (excl. welded free Cat C (15 yrs) products or products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) 730611 Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm free Cat C (15 yrs) 730619 Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. free Cat C (15 yrs) products of stainless steel or of cast iron) ELI: http://data.europa.eu/eli/dec/2025/537/oj 279/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 730621 Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of <= free Cat C (15 yrs) 406,4 mm 730629 Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of <= free Cat C (15 yrs) 406,4 mm (excl. products of stainless steel or of cast iron) 730630 Tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel (excl. products having internal and external free Cat C (15 yrs) circular cross-sections and an external diameter of > 406,4 mm, or line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) 730640 Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel (excl. products having internal and external circular free Cat C (15 yrs) cross-sections and an external diameter of > 406,4 mm, and products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) 730650 Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excl. tubes and pipes having internal and free Cat C (15 yrs) external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) 730661 Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel free Cat C (15 yrs) 730669 Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel (excl. tubes and pipes having internal and external free Cat C (15 yrs) circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) 730690 Tubes, pipes and hollow profiles "e.g., open seam, riveted or similarly closed", of iron or steel (excl. of cast iron, seamless or welded tubes and free Cat C (15 yrs) pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm) 730711 Tube or pipe fittings of non-malleable cast iron free Cat A (5 yrs) 730719 Cast tube or pipe fittings of iron or steel (excl. products of non-malleable cast iron) free Cat A (5 yrs) 730721 Flanges of stainless steel (excl. cast products) free Cat A (5 yrs) 280/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 730722 Threaded elbows, bends and sleeves of stainless steel (excl. cast products) free Cat A (5 yrs) 730723 Butt welding tube or pipe fittings of stainless steel (excl. cast products) free Cat A (5 yrs) 730729 Tube or pipe fittings of stainless steel (excl. cast products, flanges, threaded elbows, bends and sleeves and butt weldings fittings) free Cat A (5 yrs) 730791 Flanges of iron or steel (excl. cast or stainless products) free Cat A (5 yrs) 730792 Threaded elbows, bends and sleeves (excl. cast or stainless products) free Cat A (5 yrs) 730793 Butt welding fittings of iron or steel (excl. cast iron or stainless steel products, and flanges) free Cat A (5 yrs) 730799 Tube or pipe fittings, of iron or steel (excl. cast iron or stainless steel products; flanges; threaded elbows, bends and sleeves; butt welding free Cat A (5 yrs) fittings) 730810 Bridges and bridge-sections, of iron or steel free Cat A (5 yrs) 730820 Towers and lattice masts, of iron or steel free Cat A (5 yrs) 730830 Doors, windows and their frames and thresholds for doors, of iron or steel free Cat A (5 yrs) 730840 Equipment for scaffolding, shuttering, propping or pit-propping (excl. composite sheetpiling products and formwork panels for free Cat A (5 yrs) poured-in-place concrete, which have the characteristics of moulds) 730890 Structures and parts of structures, of iron or steel, n.e.s. (excl. bridges and bridge-sections, towers and lattice masts, doors and windows and free Cat A (5 yrs) their frames, thresholds for doors, props and similar equipment for scaffolding, shuttering, propping or pit-propping) 730900 Reservoirs, tanks, vats and similar containers, of iron or steel, for any material "other than compressed or liquefied gas", of a capacity of > free Cat C (15 yrs) 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport) 731010 Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of >= 50 l but <= 300 l, n.e.s. (excl. free Cat C (15 yrs) containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment) ELI: http://data.europa.eu/eli/dec/2025/537/oj 281/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 731021 Cans of iron or steel, of a capacity of < 50 l, which are to be closed by soldering or crimping (excl. containers for compressed or liquefied gas) free Cat C (15 yrs) 731029 Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l, n.e.s. (excl. containers for free Cat C (15 yrs) compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) 731100 Containers of iron or steel, for compressed or liquefied gas (excl. containers specifically constructed or equipped for one or more types of free Cat C (15 yrs) transport) 731210 Stranded wire, ropes and cables, of iron or steel (excl. electrically insulated products and twisted fencing wire and barbed wire) free Cat C (15 yrs) 731290 Plaited bands, slings and the like, of iron or steel (excl. electrically insulated products) free Cat C (15 yrs) 731300 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of free Cat C (15 yrs) iron or steel 731412 Endless bands of stainless steel wire, for machinery free Cat A (5 yrs) 731414 Woven cloth, incl. endless bands, of stainless steel wire (excl. woven products of metal fibres of a kind used for cladding, lining or similar free Cat A (5 yrs) purposes and endless bands for machinery) 731419 Woven cloth, incl. endless bands, of iron or steel wire (excl. stainless and woven products of metal fibres of a kind used for cladding, lining or free Cat A (5 yrs) similar purposes) 731420 Grill, netting and fencing, welded at the intersection, having a mesh size of >= 100 cm2, of iron or steel wire with a maximum cross-sectional free Cat A (5 yrs) dimension of >= 3 mm 731431 Grill, netting and fencing, of iron or steel wire, welded at the intersection, plated or coated with zinc (excl. products of wire with a maximum free Cat A (5 yrs) cross-sectional dimension of >= 3 mm and having a mesh size of >= 100 cm2) 731439 Grill, netting and fencing, of iron or steel wire, welded at the intersection (excl. products of wire with a maximum cross-sectional dimension free Cat A (5 yrs) of >= 3 mm and having a mesh size of >= 100 cm2, and grill, netting and fencing plated or coated with zinc) 731441 Grill, netting and fencing, of iron or steel wire, not welded at the intersection, plated or coated with zinc free Cat A (5 yrs) 282/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 731442 Grill, netting and fencing, of iron or steel wire, not welded at the intersection, coated with plastics free Cat A (5 yrs) 731449 Grill, netting and fencing, of iron or steel wire, not welded at the intersection (excl. plated or coated with zinc or coated with plastics) free Cat A (5 yrs) 731450 Expanded metal, of iron or steel free Cat A (5 yrs) 731511 Roller chain of iron or steel free Cat C (15 yrs) 731512 Articulated link chain of iron or steel (excl. roller chain) free Cat C (15 yrs) 731519 Parts of articulated link chain, of iron or steel free Cat C (15 yrs) 731520 Skid chain for motor vehicles, of iron or steel free Cat C (15 yrs) 731581 Stud-link of iron or steel free Cat C (15 yrs) 731582 Welded link chain of iron or steel (excl. articulated link chain, skid chain and stud-link chain) free Cat C (15 yrs) 731589 Chain of iron or steel (excl. articulated link chain, skid chain, stud-link chain, welded link chain and parts thereof; watch chains, necklace free Cat C (15 yrs) chains and the like, cutting and saw chain, skid chain, scraper chain for conveyors, toothed chain for textile machinery and the like, safety devices with chains for securing doors, and measuring chains) 731590 Parts of skid chain, stud-link chain and other chains of heading 7315 (excl. articulated link chain) free Cat C (15 yrs) 731600 Anchors, grapnels and parts thereof, of iron or steel free Cat C (15 yrs) 731700 Nails, tacks, drawing pins, corrugated nails, staples and similar articles of iron or steel, whether or not with heads of other material (excl. free Cat A (5 yrs) such articles with heads of copper and staples in strips) 731811 Coach screws of iron or steel free Cat C (15 yrs) 731812 Wood screws of iron or steel (excl. coach screws) free Cat C (15 yrs) 731813 Screw hooks and screw rings, of iron or steel free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 283/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 731814 Self-tapping screws, of iron or steel (excl. wood screws) free Cat C (15 yrs) 731815 Threaded screws and bolts, of iron or steel, whether or not with their nuts and washers (excl. coach screws and other wood screws, screw free Cat C (15 yrs) hooks and screw rings, self-tapping screws, lag screws, stoppers, plugs and the like, threaded) 731816 Nuts of iron or steel free Cat C (15 yrs) 731819 Threaded articles, of iron or steel, n.e.s. free Cat C (15 yrs) 731821 Spring washers and other lock washers, of iron or steel free Cat C (15 yrs) 731822 Washers of iron or steel (excl. spring washers and other lock washers) free Cat C (15 yrs) 731823 Rivets of iron or steel (excl. tubular and bifurcated rivets for particular uses) free Cat C (15 yrs) 731824 Cotters and cotter pins, of iron or steel free Cat C (15 yrs) 731829 Non-threaded articles, of iron or steel free Cat C (15 yrs) 731940 Safety pins and other pins of iron or steel, n.e.s. free Cat C (15 yrs) 731990 Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel free Cat C (15 yrs) 732010 Leaf-springs and leaves therefor, of iron or steel (excl. clock and watch springs and shock absorbers and torque rod or torsion bar springs of free Cat C (15 yrs) Section 17) 732020 Helical springs, of iron or steel (excl. flat spiral springs, clock and watch springs, springs for sticks and handles of umbrellas or parasols, and free Cat C (15 yrs) shock absorbers of Section 17) 732090 Springs and leaves for springs, of iron or steel, incl. flat spiral springs (excl. helical springs, spiral springs, leaf-springs and leaves therefor, free Cat C (15 yrs) clock and watch springs, spring washers and other lock washers and shock absorbers and torque rod or torsion bar springs of Section 17) 732111 Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for gas fuel or for both gas and other free Cat A (5 yrs) fuels (excl. large cooking appliances) 284/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 732112 Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for liquid fuel (excl. large cooking free Cat A (5 yrs) appliances) 732119 Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for solid fuel or other non-electric free Cat A (5 yrs) source of energy (excl. liquid or gaseous fuel, and large cooking appliances) 732181 Stoves, heaters, grates, fires, wash boilers, braziers and similar appliances, of iron or steel, for gas fuel or for both gas and other fuels (excl. free Cat A (5 yrs) cooking appliances, whether or not with oven, separate ovens, plate warmers, central heating boilers, geysers and hot water cylinders and large cooking appliances) 732182 Stoves, heaters, grates, fires, wash boilers, braziers and similar appliances, of iron or steel, for liquid fuel (excl. cooking appliances, whether or free Cat A (5 yrs) not with oven, separate ovens, plate warmers, central heating boilers, geysers, hot water cylinders and large cooking appliances) 732189 Stoves, heaters, grates, fires, wash boilers, braziers and similar domestic appliances, of iron or steel, for solid fuel or other non-electricsource free Cat A (5 yrs) of energy (excl. liquid or gaseous fuel, and cooking appliances, whether or not with oven, separate ovens, plate warmers, central heating boilers, hot water cylinders and large cooking appliances) 732190 Parts of domestic appliances non-electrically heated of heading 7321, n.e.s. free Cat A (5 yrs) 732211 Radiators for central heating, non-electrically heated, and parts thereof, of iron or steel (excl. parts, elsewhere specified or included, and free Cat C (15 yrs) central-heating boilers) 732219 Radiators for central heating, non-electrically heated, and parts thereof, of iron other than cast iron or steel (excl. parts, elsewhere specified free Cat C (15 yrs) or included, and central-heating boilers) 732290 Air heaters and hot-air distributors, incl. distributors which can also distribute fresh or conditioned air, non-electrically heated, incorporating free Cat C (15 yrs) a motor-driven fan or blower, and parts thereof, of iron or steel 732310 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel free Cat A (5 yrs) 732391 Table, kitchen or other household articles, and parts thereof, of cast iron, not enamelled (excl. cans, boxes and similar containers of heading free Cat A (5 yrs) 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) ELI: http://data.europa.eu/eli/dec/2025/537/oj 285/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 732392 Table, kitchen or other household articles, and parts thereof, of cast iron, enamelled (excl. cans, boxes and similar containers of heading free Cat A (5 yrs) 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) 732393 Table, kitchen or other household articles, and parts thereof, of stainless steel (excl. cans, boxes and similar containers of heading 7310; free Cat A (5 yrs) waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) 732394 Table, kitchen or other household articles, and parts thereof, of iron other than cast iron or steel other than stainless, enamelled (excl. cans, free Cat A (5 yrs) boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware; articles for table use) 732399 Table, kitchen or other household articles, and parts thereof, of iron other than cast iron or steel other than stainless (excl. enamelled articles; free Cat A (5 yrs) cans, boxes and similar containers of heading 7310; waste baskets; shovels and other articles of the nature of a work implement; cutlery, spoons, ladles etc. of heading 8211 to 8215; ornamental articles; sanitary ware) 732410 Sinks and washbasins, of stainless steel free Cat C (15 yrs) 732421 Baths of cast iron, whether or not enamelled free Cat C (15 yrs) 732429 Baths of steel sheet free Cat C (15 yrs) 732490 Sanitary ware, incl. parts thereof (excl. cans, boxes and similar containers of heading 7310, small wall cabinets for medical supplies or free Cat C (15 yrs) toiletries and other furniture of chapter 94, and fittings, complete sinks and washbasins, of stainless steel, complete baths and fittings) 732510 Articles of non-malleable cast iron, n.e.s. free Cat C (15 yrs) 732591 Grinding balls and similar articles for mills, cast (excl. such articles of non-malleable cast iron) free Cat C (15 yrs) 732599 Cast articles of iron or steel, n.e.s. (excl. articles of non-malleable cast iron, and grinding balls and similar articles for mills) free Cat C (15 yrs) 732611 Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked free Cat A (5 yrs) 286/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 732619 Articles of iron or steel, forged or stamped, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills) free Cat A (5 yrs) 732620 Articles of iron or steel wire, n.e.s. free Cat A (5 yrs) 732690 Articles of iron or steel, n.e.s. (excl. cast articles or articles of iron or steel wire) free Cat A (5 yrs) 740100 Copper mattes; cement copper "precipitated copper" free Cat C (15 yrs) 740200 Copper, unrefined; copper anodes for electrolytic refining free Cat C (15 yrs) 740311 Copper, refined, in the form of cathodes and sections of cathodes free Cat C (15 yrs) 740312 Copper, refined, in the form of wire-bars free Cat C (15 yrs) 740313 Copper, refined, in the form of billets free Cat C (15 yrs) 740319 Copper, refined, unwrought (excl. copper in the form of billets, wire-bars, cathodes and sections of cathodes) free Cat C (15 yrs) 740321 Copper-zinc base alloys "brass" unwrought free Cat C (15 yrs) 740322 Copper-tin base alloys "bronze" unwrought free Cat C (15 yrs) 740329 Copper alloys unwrought (excl. copper-zinc base alloys "brass", copper-zinc base alloys "bronze", and copper master alloys of heading 7405) free Cat C (15 yrs) 740400 Waste and scrap, of copper (excl. ingots or other similar unwrought shapes, of remelted copper waste and scrap, ashes and residues free Cat C (15 yrs) containing copper, and waste and scrap of primary cells, primary batteries and electric accumulators) 740500 Master alloys of copper (excl. phosphorus-copper compounds "copper phosphide" containing by weight > 15 % phosphorus) free Cat C (15 yrs) 740610 Copper powders, of non-lamellar structure (excl. grains of copper) free Cat C (15 yrs) 740620 Copper powders, of lamellar structure, and flakes of copper (excl. grains of copper and spangles of heading 8308) free Cat C (15 yrs) 740710 Bars, rods and profiles, of refined copper, n.e.s. free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 287/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 740721 Bars, rods and profiles, of copper-zinc base alloys "brass", n.e.s. free Cat C (15 yrs) 740729 Bars, rods and profiles of copper alloys, n.e.s. (excl. such articles of copper-zinc base alloys "brass") free Cat C (15 yrs) 740811 Wire of refined copper, with a maximum cross-sectional dimension of > 6 mm free Cat C (15 yrs) 740819 Wire of refined copper, with a maximum cross-sectional dimension of <= 6 mm free Cat C (15 yrs) 740821 Wire of copper-zinc base alloys "brass" free Cat C (15 yrs) 740822 Wire of copper-nickel alloys "cupro-nickel" or copper-nickel-zinc alloys "nickel silver" free Cat C (15 yrs) 740829 Wire of copper alloys (other than copper-zinc alloys [brass], copper-nickel alloys [cupro-nickel] or copper-nickel-zinc alloys [nickel silver]) free Cat C (15 yrs) 740911 Plates, sheets and strip, of refined copper, in coils, of a thickness of > 0,15 mm (excl. expanded sheet and strip and electrically insulated strip) free Cat C (15 yrs) 740919 Plates, sheets and strip, of refined copper, not in coils, of a thickness of > 0,15 mm (excl. expanded sheet and strip and electrically insulated free Cat C (15 yrs) strip) 740921 Plates, sheets and strip, of copper-zinc base alloys "brass", of a thickness of > 0,15 mm, in coils (excl. expanded sheet and strip and free Cat C (15 yrs) electrically insulated strip) 740929 Plates, sheets and strip, of copper-zinc base alloys "brass", of a thickness of > 0,15 mm, not in coils (excl. expanded sheet and strip and free Cat C (15 yrs) electrically insulated strip) 740931 Plates, sheets and strip, of copper-tin base alloys "bronze", of a thickness of > 0,15 mm, in coils (excl. expanded sheet and strip and free Cat C (15 yrs) electrically insulated strip) 740939 Plates, sheets and strip, of copper-tin base alloys "bronze", of a thickness of > 0,15 mm, not in coils (excl. expanded sheet and strip and free Cat C (15 yrs) electrically insulated strip) 740940 Plates, sheets and strip, of copper-nickel base alloys "cupro-nickel" or copper-nickel-zinc base alloys "nickel silver", of a thickness of > free Cat C (15 yrs) 0,15 mm, not in coils (excl. expanded sheet and strip and electrically insulated strip) 288/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 740990 Plates, sheets and strip, of copper alloys, of a thickness of > 0,15 mm (excl. copper-zinc base alloys "brass", copper-tin base alloys "bronze", free Cat C (15 yrs) copper-nickel base alloys "cupro-nickel", copper-nickel- zinc base alloys "nickel silver", and expanded sheet and strip and electrically insulated strip) 741011 Refined copper foil, not backed, of a thickness of <= 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and free Cat C (15 yrs) foil made up as christmas tree decorating material) 741012 Copper alloy foil, not backed, of a thickness of <= 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and foil free Cat C (15 yrs) made up as christmas tree decorating material) 741021 Refined copper foil, backed, of a thickness "excl. any backing" of <= 0,15 mm (excl. stamping foils of heading 3212, metal yarns and free Cat C (15 yrs) metallised yarns and foil made up as christmas tree decorating material) 741022 Copper alloy foil, backed, of a thickness "excl. any backing" of <= 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised free Cat C (15 yrs) yarns and foil made up as christmas tree decorating material) 741110 Tubes and pipes of refined copper free Cat C (15 yrs) 741121 Tubes and pipes of copper-zinc base alloys "brass" free Cat C (15 yrs) 741122 Tubes and pipes of copper-nickel base alloys "cupro-nickel" or copper-nickel-zinc base alloys "nickel silver" free Cat C (15 yrs) 741129 Tubes and pipes of copper alloys (excl. copper-zinc base alloys "brass", copper-nickel base alloys "cupro-nickel" and copper-nickel-zinc base free Cat C (15 yrs) alloys "nickel silver") 741210 Refined copper tube or pipe fittings "e.g., couplings, elbows, sleeves" free Cat C (15 yrs) 741220 Copper alloy tube or pipe fittings "e.g., couplings, elbows, sleeves" free Cat C (15 yrs) 741300 Stranded wire, cables, plaited bands and the like, of copper (excl. electrically insulated products) free Cat C (15 yrs) 741510 Nails, tacks, drawing pins, staples and similar articles, of copper or with shafts of iron or steel and heads of copper (excl. staples in strips) free Cat C (15 yrs) 741521 Washers, "incl. spring washers and spring lock washers", of copper free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 289/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 741529 Rivets, cotters, cotter pins and the like, not threaded, of copper (excl. spring washers and spring lock washers) free Cat C (15 yrs) 741533 Screws, bolts, nuts and similar articles, threaded, of copper (other than screw hooks, ring- and eyebolts, lag screws, plugs, bungs and the like, free Cat C (15 yrs) with screw thread) 741539 Screw hooks, screw rings and the like, threaded, of copper (excl. standard screws and bolts and nuts) free Cat C (15 yrs) 741810 Table, kitchen or other household articles and parts thereof, and pot scourers and scouring or polishing pads, gloves and the like, of copper free Cat C (15 yrs) (excl. cans, boxes and similar containers of heading 7419, articles of the nature of a work implement, articles of cutlery, spoons, ladles, etc., ornamental articles and sanitary ware) 741820 Sanitary ware and parts thereof, of copper (excl. cans, boxes and similar containers of heading 7419, and fittings) free Cat C (15 yrs) 741910 Chain and parts thereof, of copper (excl. watch chains, necklace chains and the like) free Cat C (15 yrs) 741991 Articles of copper, cast, moulded, stamped or forged, but not further worked, n.e.s. free Cat C (15 yrs) 741999 Articles of copper, n.e.s. free Cat C (15 yrs) 750110 Nickel mattes free Cat C (15 yrs) 750120 Nickel oxide sinters and other intermediate products of nickel metallurgy (excl. nickel mattes) free Cat C (15 yrs) 750210 Nickel, not alloyed, unwrought free Cat C (15 yrs) 750220 Unwrought nickel alloys free Cat C (15 yrs) 750300 Waste and scrap, of nickel (excl. ingots or other similar unwrought shapes, of remelted nickel waste and scrap, ashes and residues containing free Cat C (15 yrs) nickel and waste and scrap of primary cells, primary batteries and electric accumulators) 750400 Powders and flakes, of nickel (excl. nickel oxide sinters) free Cat C (15 yrs) 750511 Bars, rods, profiles and wire, of non-alloy nickel, n.e.s. (excl. electrically insulated products) free Cat C (15 yrs) 750512 Bars, rods, profiles and wire, of nickel alloys, n.e.s. (excl. electrically insulated products) free Cat C (15 yrs) 290/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 750521 Wire of non-alloy nickel (excl. electrically insulated products) free Cat C (15 yrs) 750522 Wire of nickel alloys (excl. electrically insulated products) free Cat C (15 yrs) 750610 Plates, sheets, strip and foil, of non-alloy nickel (excl. expanded plates, sheets or strip) free Cat C (15 yrs) 750620 Plates, sheets, strip and foil, of nickel alloys (excl. expanded plates, sheets or strip) free Cat C (15 yrs) 750711 Tubes and pipes of non-alloy nickel free Cat C (15 yrs) 750712 Tubes and pipes of nickel alloys free Cat C (15 yrs) 750720 Tube or pipe fittings, of nickel free Cat C (15 yrs) 750810 Cloth, grill, netting and fencing, of nickel wire free Cat C (15 yrs) 750890 Articles of nickel, n.e.s. free Cat C (15 yrs) 760110 Aluminium, not alloyed, unwrought free Cat C (15 yrs) 760120 Unwrought aluminium alloys free Cat C (15 yrs) 760200 Waste and scrap, of aluminium (excl. slags, scale and the like from iron and steel production, containing recoverable aluminium in the form free Cat C (15 yrs) of silicates, ingots or other similar unwrought shapes, of remelted waste and scrap, of aluminium, ashes and residues from aluminium production) 760310 Powders of aluminium, of non-lamellar structure (excl. pellets of aluminium) free Cat C (15 yrs) 760320 Powders of aluminium, of lamellar structure, and flakes of aluminium (excl. pellets of aluminium, and spangles) free Cat C (15 yrs) 760410 Bars, rods and profiles, of non-alloy aluminium, n.e.s. free Cat C (15 yrs) 760421 Hollow profiles of aluminium alloys, n.e.s. free Cat C (15 yrs) 760429 Bars, rods and solid profiles, of aluminium alloys, n.e.s. free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 291/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 760511 Wire of non-alloy aluminium, with a maximum cross-sectional dimension of > 7 mm (excl. stranded wire, cables, plaited bands and the like free Cat C (15 yrs) and other articles of heading 7614, and electrically insulated wires) 760519 Wire of non-alloy aluminium, with a maximum cross-sectional dimension of <= 7 mm (other than stranded wires, cables, ropes and other free Cat C (15 yrs) articles of heading 7614, electrically insulated wires, strings for musical instruments) 760521 Wire of aluminium alloys, with a maximum cross-sectional dimension of > 7 mm (excl. stranded wire, cables, plaited bands and the like and free Cat C (15 yrs) other articles of heading 7614, and electrically insulated wires) 760529 Wire, of aluminium alloys, having a maximum cross-sectional dimension of <= 7 mm (other than stranded wires, cables, ropes and other free Cat C (15 yrs) articles of heading 7614, electrically insulated wires, strings for musical instruments) 760611 Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm, square or rectangular (excl. expanded plates, sheets and strip) free Cat C (15 yrs) 760612 Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm, square or rectangular (excl. expanded plates, sheets and strip) free Cat C (15 yrs) 760691 Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm (other than square or rectangular) free Cat C (15 yrs) 760692 Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm (other than square or rectangular) free Cat C (15 yrs) 760711 Aluminium foil, not backed, rolled but not further worked, of a thickness of <= 0,2 mm (excl. stamping foils of heading 3212, and foil made free Cat A (5 yrs) up as christmas tree decorating material) 760719 Aluminium foil, not backed, rolled and further worked, of a thickness of <= 2 mm (excl. stamping foils of heading 3212, and foil made up as free Cat A (5 yrs) christmas tree decorating material) 760720 Aluminium foil, backed, of a thickness (excl. any backing) of <= 0,2 mm (excl. stamping foils of heading 3212, and foil made up as christmas free Cat A (5 yrs) tree decorating material) 760810 Tubes and pipes of non-alloy aluminium (excl. hollow profiles) free Cat C (15 yrs) 760820 Tubes and pipes of aluminium alloys (excl. hollow profiles) free Cat C (15 yrs) 292/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 760900 Aluminium tube or pipe fittings "e.g., couplings, elbows, sleeves" free Cat C (15 yrs) 761010 Doors, windows and their frames and thresholds for door, of aluminium (excl. door furniture) free Cat C (15 yrs) 761090 Structures and parts of structures, of aluminium, n.e.s., and plates, rods, profiles, tubes and the like, prepared for use in structures, of free Cat C (15 yrs) aluminium, n.e.s. (excl. prefabricated buildings of heading 9406, doors and windows and their frames and thresholds for doors) 761100 Reservoirs, tanks, vats and similar containers, of aluminium, for any material (other than compressed or liquefied gas), of a capacity of > 300 free Cat C (15 yrs) l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport) 761210 Collapsible tubular containers, of aluminium free Cat C (15 yrs) 761290 Casks, drums, cans, boxes and similar containers, incl. rigid tubular containers, of aluminium, for any material (other than compressed or free Cat C (15 yrs) liquefied gas), of a capacity of <= 300 l, n.e.s. 761300 Aluminium containers for compressed or liquefied gas free Cat C (15 yrs) 761410 Stranded wire, cables, plaited bands and the like, of aluminium, with steel core (excl. such products electrically insulated) free Cat C (15 yrs) 761490 Stranded wires, cables, ropes and similar articles, of aluminium (other than with steel core and electrically insulated products) free Cat C (15 yrs) 761510 Table, kitchen or other household articles and parts thereof, and pot scourers and scouring or polishing pads, gloves and the like, of free Cat C (15 yrs) aluminium (excl. cans, boxes and similar containers of heading 7612, articles of the nature of a work implement, spoons, ladles, forks and other articles of heading 8211 to 8215, ornamental articles, fittings and sanitary ware) 761520 Sanitary ware and parts thereof, of aluminium (excl. cans, boxes and similar containers of heading 7612, and fittings) free Cat C (15 yrs) 761610 Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of aluminium (excl. staples in free Cat C (15 yrs) strips, plugs, bungs and the like, threaded) 761691 Cloth, grill, netting and fencing, of aluminium wire (excl. cloth of metal fibres for clothing, lining and similar uses, and cloth, grill and netting free Cat E (excl) made into hand sieves or machine parts) ELI: http://data.europa.eu/eli/dec/2025/537/oj 293/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 761699 Articles of aluminium, n.e.s. free Cat E (excl) 780110 Unwrought lead, refined free Cat C (15 yrs) 780191 Unwrought lead, containing by weight antimony as the principal other element free Cat C (15 yrs) 780199 Unwrought lead (excl. refined lead and lead containing by weight antimony as the principal other element) free Cat C (15 yrs) 780200 Lead waste and scrap (excl. ashes and residues from lead production "heading No 2620", and ingots or other similar unwrought shapes, of free Cat C (15 yrs) remelted waste and scrap, of lead "heading No 7801" and waste and scrap of primary cells, primary batteries et electric accumulators) 780411 Lead sheets, strip and foil, of a thickness "excl. any backing" of <= 0,2 mm free Cat C (15 yrs) 780419 Lead plates; lead sheets, strip and foil, of a thickness "excl. any backing" of > 0,2 mm free Cat C (15 yrs) 780420 Lead powders and flakes (excl. grains of lead, and spangles of heading 8308) free Cat C (15 yrs) 780600 Articles of lead, n.e.s. free Cat C (15 yrs) 790111 Unwrought zinc, not alloyed, containing by weight >= 99,99 % of zinc free Cat C (15 yrs) 790112 Unwrought zinc, not alloyed, containing by weight < 99,99 % of zinc free Cat C (15 yrs) 790120 Unwrought zinc alloys free Cat C (15 yrs) 790200 Zinc waste and scrap (excl. ash and residues from zinc production "heading 2620", ingots and other similar unwrought shapes, of remelted free Cat C (15 yrs) waste and scrap, of zinc "heading 7901" and waste and scrap of primary cells, primary batteries and electric accumulators) 790310 Zinc dust free Cat C (15 yrs) 790390 Zinc powders and flakes (excl. grains of zinc, and spangles of heading 8308, and zinc dust) free Cat C (15 yrs) 790400 Zinc bars, rods, profiles and wire, n.e.s. free Cat C (15 yrs) 294/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 790500 Zinc plates, sheets, strip and foil free Cat C (15 yrs) 790700 Articles of zinc, n.e.s. free Cat C (15 yrs) 800110 Unwrought tin, not alloyed free Cat C (15 yrs) 800120 Unwrought tin alloys free Cat C (15 yrs) 800200 Tin waste and scrap (excl. ash and residues from the manufacture of tin of heading 2620, and ingots and similar unwrought tin produced free Cat C (15 yrs) from melted tin waste and scrap of heading 8001) 800300 Tin bars, rods, profiles and wire, n.e.s. free Cat C (15 yrs) 800700 Articles of tin, n.e.s. free Cat C (15 yrs) 810110 Tungsten powders free Cat C (15 yrs) 810194 Unwrought tungsten, incl. bars and rods of tungsten obtained simply by sintering free Cat C (15 yrs) 810196 Tungsten wire free Cat C (15 yrs) 810197 Tungsten waste and scrap (excl. ash and residues containing tungsten) free Cat C (15 yrs) 810199 Articles of tungsten, n.e.s. free Cat C (15 yrs) 810210 Molybdenum powders free Cat C (15 yrs) 810294 Unwrought molybdenum, incl. bars and rods obtained simply by sintering free Cat C (15 yrs) 810295 Molybdenum bars and rods (other than those obtained simply by sintering), profiles, plates, sheets, strip and foil, n.e.s. free Cat C (15 yrs) 810296 Molybdenum wire free Cat C (15 yrs) 810297 Molybdenum waste and scrap (excl. ash and residues containing molybdenum) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 295/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 810299 Articles of molybdenum, n.e.s. free Cat C (15 yrs) 810320 Unwrought tantalum, incl. bars and rods of tantalum obtained simply by sintering; tantalum powders free Cat C (15 yrs) 810330 Tantalum waste and scrap (excl. ash and residues containing tantalum) free Cat C (15 yrs) 810390 Articles of tantalum, n.e.s. free Cat C (15 yrs) 810411 Unwrought magnesium, containing >= 99,8 % by weight of magnesium free Cat C (15 yrs) 810419 Unwrought magnesium, containing < 99,8 % by weight of magnesium free Cat C (15 yrs) 810420 Magnesium waste and scrap (excl. ash and residues containing magnesium, and raspings, turnings and granules graded according to size) free Cat C (15 yrs) 810430 Magnesium raspings, turnings and granules, graded according to size; magnesium powders free Cat C (15 yrs) 810490 Articles of magnesium, n.e.s. free Cat C (15 yrs) 810520 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; cobalt powders free Cat C (15 yrs) 810530 Cobalt waste and scrap (excl. ash and residues containing cobalt) free Cat C (15 yrs) 810590 Articles of cobalt, n.e.s. free Cat C (15 yrs) 810600 Bismuth and articles thereof, n.e.s.; bismuth waste and scrap (excl. ash and residues containing bismuth) free Cat C (15 yrs) 810720 Unwrought cadmium; cadmium powders free Cat C (15 yrs) 810730 Cadmium waste and scrap (excl. ashes and residues containing cadmium) free Cat C (15 yrs) 810790 Articles of cadmium, n.e.s. free Cat C (15 yrs) 810820 Unwrought titanium; titanium powders free Cat C (15 yrs) 296/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 810830 Titanium waste and scrap (excl. ash and residues containing titanium) free Cat C (15 yrs) 810890 Articles of titanium, n.e.s. free Cat C (15 yrs) 810920 Unwrought zirconium; zirconium powders free Cat C (15 yrs) 810930 Zirconium waste and scrap (excl. ash and residues containing zirconium) free Cat C (15 yrs) 810990 Articles of zirconium, n.e.s. free Cat C (15 yrs) 811010 Unwrought antimony; antimony powders free Cat C (15 yrs) 811020 Antimony waste and scrap (excl. ash and residues containing antimony) free Cat C (15 yrs) 811090 Articles of antimony, n.e.s. free Cat C (15 yrs) 811100 Manganese and articles thereof, n.e.s.; manganese waste and scrap (excl. ash and residues containing manganese) free Cat C (15 yrs) 811212 Unwrought beryllium; beryllium powders free Cat C (15 yrs) 811213 Beryllium waste and scrap (excl. ashes and residues containing beryllium) free Cat C (15 yrs) 811219 Articles of beryllium, n.e.s. free Cat C (15 yrs) 811221 Unwrought chromium; chromium powders free Cat C (15 yrs) 811222 Chromium waste and scrap (excl. ash and residues containing chromium and chromium alloys containing > 10 % by weight of nickel) free Cat C (15 yrs) 811229 Articles of chromium, n.e.s. free Cat C (15 yrs) 811251 Unwrought thallium; thallium powders free Cat C (15 yrs) 811252 Thallium waste and scrap (excl. ashes and residues containing thallium) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 297/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 811259 Articles of thallium, n.e.s. free Cat C (15 yrs) 811292 Unwrought hafnium "celtium", niobium "columbium", rhenium, gallium, indium, vanadium and germanium; powders and waste and scrap free Cat C (15 yrs) of these metals (excl. ash and residues containing these metals) 811299 Articles of hafnium "celtium", niobium "columbium", rhenium, gallium, indium, vanadium and germanium, n.e.s. free Cat C (15 yrs) 811300 Cermets and articles thereof, n.e.s.; waste and scrap of cermets (excl. ash and residues containing cermets) free Cat C (15 yrs) 820110 Spades and shovels, with working parts of base metal free Cat E (excl) 820130 Mattocks, picks, hoes and rakes, with working parts of base metal (excl. ice axes) free Cat E (excl) 820140 Axes, billhooks and similar hewing tools, with working parts of base metal (excl. ice axes) free Cat E (excl) 820150 Secateurs and similar one-handed pruners and shears, incl. poultry shears, with working parts of base metal free Cat E (excl) 820160 Hedge shears, two-handed pruning shears and similar two-handed shears, with working parts of base metal free Cat E (excl) 820190 Scythes, sickles, hay knives, timber wedges and other hand tools of a kind used in agriculture, horticulture or forestry, with working parts of free Cat E (excl) base metal (excl. spades, shovels, mattocks, picks, hoes, rakes, axes, billhooks and similar hewing tools, poultry shears, secateurs and similar one- handed pruners and shears, hedge shears, two-handed pruning shears and similar two-handed shears) 820210 Handsaws, with working parts of base metal (excl. power-operated saws) free Cat C (15 yrs) 820220 Bandsaw blades of base metal free Cat C (15 yrs) 820231 Circular saw blades, incl. slitting or slotting saw blades, of base metal, with working parts of steel free Cat C (15 yrs) 820239 Circular saw blades, incl. slitting or slotting saw blades, and parts thereof, of base metal, with working parts of materials other than steel free Cat C (15 yrs) 820240 Chainsaw blades of base metal free Cat C (15 yrs) 298/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 820291 Straight saw blades, of base metal, for working metal free Cat C (15 yrs) 820299 Saw blades, incl. toothless saw blades, of base metal (excl. bandsaw blades, circular saw blades, slitting or slotting saw blades, chainsaw blades free Cat C (15 yrs) and straight saw blades for working metal) 820310 Files, rasps and similar hand tools of base metal free Cat C (15 yrs) 820320 Pliers, incl. cutting pliers, pincers and tweezers for non-medical use and similar hand tools, of base metal free Cat C (15 yrs) 820330 Metal-cutting shears and similar hand tools, of base metal free Cat C (15 yrs) 820340 Pipe-cutters, bolt croppers, perforating punches and similar hand tools, of base metal free Cat C (15 yrs) 820411 Hand-operated spanners and wrenches, incl. torque meter wrenches, of base metal, non-adjustable free Cat E (excl) 820412 Hand-operated spanners and wrenches, incl. torque meter wrenches, of base metal, adjustable (excl. tap wrenches) free Cat E (excl) 820420 Interchangeable spanner sockets, with or without handles, of base metal free Cat E (excl) 820510 Hand-operated drilling, threading or tapping hand tools free Cat C (15 yrs) 820520 Hammers and sledge hammers with working parts of base metal free Cat C (15 yrs) 820530 Planes, chisels, gouges and similar cutting tools for working wood free Cat C (15 yrs) 820540 Hand-operated screwdrivers free Cat C (15 yrs) 820551 Household hand tools, non-mechanical, with working parts of base metal, n.e.s. free Cat C (15 yrs) 820559 Hand tools, incl. glaziers' diamonds, of base metal, n.e.s. free Cat C (15 yrs) 820560 Blowlamps and the like (excl. gas-powered blowlamps) free Cat C (15 yrs) 820570 Vices, clamps and the like (excl. accessories for and parts of machine tools or water-jet cutting machines) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 299/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 820590 Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; sets of articles of two or more subheadings of heading free Cat C (15 yrs) 8205 820600 Sets of two or more tools of heading 8202 to 8205, put up in sets for retail sale free Cat C (15 yrs) 820713 Rock-drilling or earth-boring tools, interchangeable, with working parts of sintered metal carbides or cermets free Cat A (5 yrs) 820719 Rock-drilling or earth-boring tools, interchangeable, and parts therefor, with working parts of materials other than sintered metal carbide or free Cat A (5 yrs) cermets 820720 Interchangeable dies for drawing or extruding metal free Cat A (5 yrs) 820730 Interchangeable tools for pressing, stamping or punching free Cat A (5 yrs) 820740 Tools for tapping or threading, interchangeable free Cat A (5 yrs) 820750 Tools for drilling, interchangeable (excl. rock-drilling or earth-boring tools and tools for tapping) free Cat A (5 yrs) 820760 Interchangeable tools for boring or broaching free Cat A (5 yrs) 820770 Interchangeable tools for milling free Cat A (5 yrs) 820780 Interchangeable tools for turning free Cat A (5 yrs) 820790 Interchangeable tools for hand tools, whether or not power-operated, or for machine tools, n.e.s. free Cat A (5 yrs) 820810 Knives and cutting blades, of base metal, for machines or for mechanical appliances, for metalworking free Cat C (15 yrs) 820820 Knives and cutting blades, of base metal, for machines or for mechanical appliances, for wood- working free Cat C (15 yrs) 820830 Knives and cutting blades, of base metal, for kitchen appliances or for machines used by the food industry free Cat C (15 yrs) 820840 Knives and cutting blades, of base metal, for agricultural, horticultural or forestry machines (excl. those for wood-working) free Cat C (15 yrs) 300/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 820890 Knives and cutting blades, of base metal, for machines or for mechanical appliances (excl. those for metal or wood-working, kitchen free Cat C (15 yrs) appliances or machines used by the food industry and those for agricultural, horticultural or forestry machines) 820900 Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets free Cat C (15 yrs) 821000 Hand-operated mechanical devices, of base metal, weighing <= 10 kg, used in the preparation, conditioning or serving of food or drink free Cat C (15 yrs) 821110 Sets of assorted articles of knives of heading 8211; sets in which there is a higher number of knives of heading 8211 than of any other article free Cat C (15 yrs) 821191 Table knives having fixed blades of base metal, incl. handles (excl. butter knives and fish knives) free Cat C (15 yrs) 821192 Knives with fixed blades of base metal (excl. straw knives, machetes, knives and cutting blades for machines or mechanical appliances, table free Cat C (15 yrs) knives, fish knives, butter knives, razors and razor blades and knives of heading 8214) 821193 Knives having other than fixed blades, incl. pruning knives, of base metal (excl. razors) free Cat C (15 yrs) 821194 Blades of base metal for table knives, pocket knives and other knives of heading 8211 free Cat C (15 yrs) 821195 Handles of base metal for table knives, pocket knives and other knives of heading 8211 free Cat C (15 yrs) 821210 Non-electric razors of base metal free Cat E (excl) 821220 Safety razor blades of base metal, incl. razor blade blanks in strips free Cat E (excl) 821290 Parts of non-electric razors of base metal (excl. safety razor blades and razor blade blanks in strips) free Cat E (excl) 821300 Scissors, tailors' shears and similar shears, and blades therefor, of base metal (excl. hedge shears, two- handed pruning shears and similar free Cat C (15 yrs) two-handed shears, secateurs and similar one-handed pruners and shears and hoof nippers for farriers) 821410 Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor, of base metal (excl. machinery and mechanical appliances free Cat C (15 yrs) of chapter 84) 821420 Manicure or pedicure sets and instruments, incl. nail files, of base metal (excl. ordinary scissors) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 301/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 821490 Hair clippers, butchers' or kitchen cleavers and other articles of cutlery of base metal, n.e.s. free Cat C (15 yrs) 821510 Sets of spoons, forks or other articles of heading 8215, which may also contain up to an equivalent number of knives, of base metal, free Cat C (15 yrs) containing at least one article plated with precious metal 821520 Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of free Cat C (15 yrs) base metal, containing no articles plated with precious metal 821591 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metal, plated free Cat C (15 yrs) with precious metal (excl. sets of articles such as lobster cutters and poultry shears) 821599 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metal, not free Cat C (15 yrs) plated with precious metal (excl. sets of articles such as lobster cutters and poultry shears) 830110 Padlocks of base metal free Cat E (excl) 830120 Locks used for motor vehicles, of base metal free Cat E (excl) 830130 Locks used for furniture, of base metal free Cat E (excl) 830140 Locks of base metal (excl. padlocks and locks for motor vehicles or furniture) free Cat E (excl) 830150 Clasps and frames with clasps, incorporating locks, of base metal free Cat E (excl) 830160 Parts of padlocks, locks, clasps and frames with clasps, incorporating locks, of base metal, n.e.s. free Cat E (excl) 830170 Keys presented separately for padlocks, locks, clasps and frames with clasps incorporating locks, of base metal, n.e.s free Cat E (excl) 830210 Hinges of all kinds, of base metal free Cat C (15 yrs) 830220 Castors with mountings of base metal free Cat C (15 yrs) 830230 Base metal mountings, fittings and similar articles suitable for motor vehicles (excl. hinges and castors) free Cat C (15 yrs) 830241 Base metal mountings and fittings suitable for buildings (excl. locks with keys and hinges) free Cat C (15 yrs) 302/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 830242 Base metal mountings, fittings and similar articles suitable for furniture (excl. locks with keys, hinges and castors) free Cat C (15 yrs) 830249 Base metal mountings, fittings and similar articles (excl. locks with keys, clasps and frames with clasps incorporating locks, hinges, castors free Cat C (15 yrs) and mountings and fittings suitable for buildings, motor vehicles or furniture) 830250 Hat-racks, hat-pegs, brackets and similar fixtures of base metal free Cat C (15 yrs) 830260 Automatic door closers of base metal free Cat C (15 yrs) 830300 Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms, cash or deed boxes and the like, of base free Cat C (15 yrs) metal 830400 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base free Cat E (excl) metal (excl. office furniture of heading 9403 and waste paper bins) 830510 Fittings for loose-leaf binders or files, of base metal (excl. drawing pins and clasps for books or registers) free Cat C (15 yrs) 830520 Staples in strips, of base metal free Cat C (15 yrs) 830590 Office articles such as letter clips, letter corners, paper clips and indexing tags, of base metal, incl. parts of articles of heading 8305 (excl. free Cat C (15 yrs) fittings for loose-leaf binders or files, staples in strips, drawing pins and clasps for books or registers) 830610 Bells, gongs and the like, non-electric, of base metal (excl. musical instruments) free Cat C (15 yrs) 830621 Statuettes and other ornaments, of base metal, plated with precious metal (excl. works of art, collectors' pieces and antiques) free Cat C (15 yrs) 830629 Statuettes and other ornaments, of base metal, not plated with precious metal (excl. works of art, collectors' pieces and antiques) free Cat C (15 yrs) 830630 Photograph, picture or similar frames, of base metal; mirrors of base metal (excl. optical elements) free Cat C (15 yrs) 830710 Flexible tubing of iron or steel, with or without fittings free Cat C (15 yrs) 830790 Flexible tubing of base metal other than iron or steel, with or without fittings free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 303/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 830810 Hooks, eyes and eyelets, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles free Cat C (15 yrs) 830820 Tubular or bifurcated rivets, of base metal free Cat C (15 yrs) 830890 Clasps, frames with clasps without locks, buckles and buckle-clasps, of base metal, for clothing, footwear, handbags, travel goods or other free Cat C (15 yrs) made-up articles, incl. parts of articles of heading 8308, of base metal (excl. hooks, eyes, eyelets and tubular or bifurcated rivets) 830910 Crown corks of base metal free Cat C (15 yrs) 830990 Stoppers, caps and lids, incl. screw caps and pouring stoppers, capsules for bottles, threaded bungs, bung covers, seals and other packing free Cat C (15 yrs) accessories of base metal (excl. crow corks) 831000 Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, incl. traffic signs (excl. those of free Cat C (15 yrs) heading 9405, type and the like, and signal boards, signal discs and signal arms for traffic of heading 8608) 831110 Coated electrodes of base metal, for electric arc-welding free Cat C (15 yrs) 831120 Cored wire of base metal, for electric arc-welding free Cat C (15 yrs) 831130 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame (excl. wire and rods cored with solder which, excl. the free Cat C (15 yrs) flux material, contains >= 2 % by weight of precious metal) 831190 Wire, rods, tubes, plates, electrodes and the like, of base metal or of metal carbides, coated or cored with flux material, for soldering, brazing, free Cat C (15 yrs) welding or deposition of metal or metal carbides, n.e.s., and wire and rods of agglomerated base metal powder, for metal spraying, n.e.s. 840110 Nuclear reactors [Euratom] 100 % Cat E (excl) 840120 Machinery and apparatus for isotopic separation and parts thereof, n.e.s. [Euratom] 100 % Cat E (excl) 840130 Fuel elements "cartridges", non-irradiated, in casing with handling fixtures, for nuclear reactors [Euratom] 100 % Cat E (excl) 840140 Parts of nuclear reactors, n.e.s. [Euratom] 100 % Cat E (excl) 304/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 840211 Watertube boilers with a steam production > 45 t/hour free Cat C (15 yrs) 840212 Watertube boilers with a steam production <= 45 t/hour (excl. central heating hot water boilers capable also of producing low pressure free Cat C (15 yrs) steam) 840219 Vapour generating boilers, incl. hybrid boilers (excl. central heating hot water boilers capable also of producing low pressure steam) free Cat C (15 yrs) 840220 Superheated water boilers free Cat C (15 yrs) 840290 Parts of vapour generating boilers and superheated water boilers, n.e.s. free Cat C (15 yrs) 840310 Central heating boilers, non-electric (excl. vapour generating boilers and superheated water boilers of heading 8402) free Cat C (15 yrs) 840390 Parts of central heating boilers, n.e.s. free Cat C (15 yrs) 840410 Auxiliary plant for use with boilers of heading 8402 or 8403, e.g. economizers, superheaters, soot removers and gas recoverers; free Cat C (15 yrs) 840420 Condensers for steam or other vapour power units free Cat C (15 yrs) 840490 Parts of auxiliary plant of heading 8402 or 8403 and condensers for steam or other vapour power units, n.e.s. free Cat C (15 yrs) 840510 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with free Cat C (15 yrs) or without their purifiers (excl. coke ovens, electrolytic process gas generators and carbide lamps) 840590 Parts of producer gas or water gas generators and acetylene gas generators or similar water process gas generators, n.e.s. free Cat C (15 yrs) 840610 Steam and other vapour turbines for marine propulsion free Cat C (15 yrs) 840681 Steam and other vapour turbines, of an output > 40 MW (excl. those for marine propulsion) free Cat C (15 yrs) 840682 Steam and other vapour turbines, of an output <= 40 MW (excl. those for marine propulsion) free Cat C (15 yrs) 840690 Parts of steam and other vapour turbines, n.e.s. free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 305/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 840710 Spark-ignition reciprocating or rotary internal combustion piston engine, for aircraft free Cat E (excl) 840721 Spark-ignition outboard motors for marine propulsion free Cat E (excl) 840729 Spark-ignition reciprocating or rotary engines, for marine propulsion (excl. outboard motors) free Cat C (15 yrs) 840731 Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity <= 50 cm3 free Cat C (15 yrs) 840732 Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity > 50 cm3 but <= free Cat C (15 yrs) 250 cm3 840733 Spark-ignition reciprocating piston engine, of a kind used for vehicles of chapter 87, of a cylinder capacity > 250 cm3 but <= 1.000 cm3 free Cat C (15 yrs) 840734 Spark-ignition reciprocating piston engine, of a kind used for vehicles of chapter 87, of a cylinder capacity > 1.000 cm3 free Cat C (15 yrs) 840790 Spark-ignition reciprocating or rotary internal combustion piston engine (excl. those for aircraft or marine propulsion and reciprocating free Cat C (15 yrs) piston engine of a kind used for vehicles of chapter 87) 840810 Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", for marine propulsion free Cat C (15 yrs) 840820 Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", for the propulsion of vehicles of chapter 87 free Cat C (15 yrs) 840890 Compression-ignition internal combustion piston engine "diesel or semi-diesel engine" (excl. engines for marine propulsion and engines for free Cat C (15 yrs) vehicles of chapter 87) 840910 Parts suitable for use solely or principally with internal combustion piston engine for aircraft, n.e.s. free Cat C (15 yrs) 840991 Parts suitable for use solely or principally with spark-ignition internal combustion piston engine, n.e.s. free Cat E (excl) 840999 Parts suitable for use solely or principally with compression-ignition internal combustion piston engine "diesel or semi-diesel engine", n.e.s. free Cat E (excl) 306/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 841011 Hydraulic turbines and water wheels, of a power <= 1.000 kW (excl. hydraulic power engines and motors of heading 8412) free Cat C (15 yrs) 841012 Hydraulic turbines and water wheels, of a power > 1.000 kW but <= 10.000 kW (excl. hydraulic power engines and motors of heading free Cat C (15 yrs) 8412) 841013 Hydraulic turbines and water wheels, of a power > 10.000 kW (excl. hydraulic power engines and motors of heading 8412) free Cat C (15 yrs) 841090 Parts of hydraulic turbines and water wheels incl. regulators free Cat C (15 yrs) 841111 Turbojets of a thrust <= 25 kN free Cat C (15 yrs) 841112 Turbojets of a thrust > 25 kN free Cat C (15 yrs) 841121 Turbopropellers of a power <= 1.100 kW free Cat C (15 yrs) 841122 Turbopropellers of a power > 1.100 kW free Cat C (15 yrs) 841181 Gas turbines of a power <= 5.000 kW (excl. turbojets and turbopropellers) free Cat C (15 yrs) 841182 Gas turbines of a power > 5.000 kW (excl. turbojets and turbopropellers) free Cat C (15 yrs) 841191 Parts of turbojets or turbopropellers, n.e.s. free Cat C (15 yrs) 841199 Parts of gas turbines, n.e.s. free Cat C (15 yrs) 841210 Reaction engines other than turbojets free Cat C (15 yrs) 841221 Hydraulic power engines and motors, linear acting "cylinders" free Cat C (15 yrs) 841229 Hydraulic power engines and motors (excl. hydraulic turbines and water wheels of heading 8410, steam turbines and hydraulic power free Cat C (15 yrs) engines and motors, linear acting) 841231 Pneumatic power engines and motors, linear-acting, "cylinders" free Cat C (15 yrs) 841239 Pneumatic power engines and motors (excl. linear acting) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 307/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 841280 Engines and motors (excl. steam turbines, internal combustion piston engine, hydraulic turbines, water wheels, gas turbines, reaction free Cat C (15 yrs) engines, hydraulic power engines and motors, pneumatic power engines and motors and electric motors) 841290 Parts of non-electrical engines and motors, n.e.s. free Cat C (15 yrs) 841311 Pumps fitted or designed to be fitted with a measuring device, for dispensing fuel or lubricants, of the type used in filling stations or in free Cat C (15 yrs) garages 841319 Pumps for liquids, fitted or designed to be fitted with a measuring device (excl. pumps for dispensing fuel or lubricants, of the type used in free Cat C (15 yrs) filling stations or in garages) 841320 Hand pumps for liquids (excl. those of subheading 8413.11 and 8413.19) free Cat C (15 yrs) 841330 Fuel, lubricating or cooling medium pumps for internal combustion piston engine free Cat C (15 yrs) 841340 Concrete pumps free Cat C (15 yrs) 841350 Reciprocating positive displacement pumps for liquids, power-driven (excl. those of subheading 8413.11 and 8413,19, fuel, lubricating or free Cat C (15 yrs) cooling medium pumps for internal combustion piston engine and concrete pumps) 841360 Rotary positive displacement pumps for liquids, power-driven (excl. those of subheading 8413.11 and 8413.19 and fuel, lubricating or free Cat C (15 yrs) cooling medium pumps for internal combustion piston engine) 841370 Centrifugal pumps, power-driven (excl. those of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal free Cat C (15 yrs) combustion piston engine and concrete pumps) 841381 Pumps for liquids, power-driven (excl. those of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal free Cat C (15 yrs) combustion piston engine, concrete pumps, general reciprocating or rotary positive displacement pumps and centrifugal pumps of all kinds) 841382 Liquid elevators (excl. pumps) free Cat C (15 yrs) 841391 Parts of pumps for liquids, n.e.s. free Cat C (15 yrs) 841392 Parts of liquid elevators, n.e.s. free Cat C (15 yrs) 308/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 841410 Vacuum pumps free Cat C (15 yrs) 841420 Hand-operated or foot-operated air pumps free Cat C (15 yrs) 841430 Compressors for refrigerating equipment free Cat C (15 yrs) 841440 Air compressors mounted on a wheeled chassis for towing free Cat C (15 yrs) 841451 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output <= 125 W free Cat C (15 yrs) 841459 Fans (excl. table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output <= 125 W) free Cat C (15 yrs) 841460 Hoods incorporating a fan, whether or not fitted with filters, having a maximum horizontal side <= 120 cm free Cat C (15 yrs) 841480 Air pumps, air or other gas compressors and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, having free Cat C (15 yrs) a maximum horizontal side > 120 cm (excl. vacuum pumps, hand- or foot-operated air pumps, compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) 841490 Parts of: air or vacuum pumps, air or other gas compressors, fans and ventilating or recycling hoods incorporating a fan, n.e.s. free Cat C (15 yrs) 841510 Air conditioning machines designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system" 10 % Cat E (excl) 841520 Air conditioning machines of a kind used for persons, in motor vehicles 10 % Cat E (excl) 841581 Air conditioning machines incorporating a refrigerating unit and a valve for reversal of the cooling- heat cycle "reversible heat pumps" (excl. 10 % Cat E (excl) of a kind used for persons in motor vehicles and self- contained or "split-system" window or wall air conditioning machines) 841582 Air conditioning machines incorporating a refrigerating unit but without a valve for reversal of the cooling-heat cycle (excl. of a kind used 10 % Cat E (excl) for persons in motor vehicles, and self-contained or "split- system" window or wall air conditioning machines) 841583 Air conditioning machines comprising a motor-driven fan, not incorporating a refrigerating unit but incorporating elements for changing 10 % Cat E (excl) the temperature and humidity (excl. of a kind used for persons in motor vehicles, and self-contained or "split-system" window or wall air conditioning machines) ELI: http://data.europa.eu/eli/dec/2025/537/oj 309/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 841590 Parts of air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, n.e.s. 10 % Cat E (excl) 841610 Furnace burners for liquid fuel free Cat C (15 yrs) 841620 Furnace burners for pulverised solid fuel or gas, incl. combination burners free Cat C (15 yrs) 841630 Mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances (excl. burners) free Cat C (15 yrs) 841690 Parts of furnace burners such as mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances, n.e.s. free Cat C (15 yrs) 841710 Industrial or laboratory furnaces and ovens, non-electric, for the roasting, melting or other heat treatment of ores, pyrites or metals (excl. free Cat C (15 yrs) drying ovens) 841720 Bakery ovens, incl. biscuit ovens, non-electric free Cat C (15 yrs) 841780 Industrial or laboratory furnaces and ovens, non-electric, incl. incinerators (excl. those for the roasting, melting or other heat treatment of free Cat C (15 yrs) ores, pyrites or metals, bakery ovens, drying ovens and ovens for cracking operations) 841790 Parts of industrial or laboratory furnaces, non-electric, incl. incinerators, n.e.s. free Cat C (15 yrs) 841810 Combined refrigerator-freezers, with separate external doors free Cat C (15 yrs) 841821 Household refrigerators, compression-type free Cat C (15 yrs) 841829 Household refrigerators, absorption-type free Cat C (15 yrs) 841830 Freezers of the chest type, of a capacity <= 800 l free Cat C (15 yrs) 841840 Freezers of the upright type, of a capacity <= 900 l free Cat C (15 yrs) 841850 Furniture "chests, cabinets, display counters, show-cases and the like" for storage and display, incorporating refrigerating or freezing free Cat C (15 yrs) equipment (excl. combined refrigerator-freezers with separate external doors, household refrigerators and freezers of the chest type of a capacity <= 800 l or of the upright type of a capacity <= 900 l) 310/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 841861 Heat pumps (excl. air conditioning machines of heading 8415) free Cat C (15 yrs) 841869 Refrigerating or freezing equipment (excl. refrigerating and freezing furniture) free Cat C (15 yrs) 841891 Furniture designed to receive refrigerating or freezing equipment free Cat C (15 yrs) 841899 Parts of refrigerating or freezing equipment and heat pumps, n.e.s. free Cat C (15 yrs) 841911 Instantaneous gas water heaters (excl. boilers or water heaters for central heating) free Cat E (excl) 841919 Instantaneous or storage water heaters, non-electric (excl. instantaneous gas water heaters and boilers or water heaters for central heating) free Cat E (excl) 841920 Medical, surgical or laboratory sterilizers free Cat E (excl) 841931 Dryers for agricultural products free Cat C (15 yrs) 841932 Dryers for wood, paper pulp, paper or paperboard free Cat C (15 yrs) 841939 Dryers (excl. dryers for agricultural products, for wood, paper pulp, paper or paperboard, for yarns, fabrics and other textile products, dryers free Cat C (15 yrs) for bottles or other containers, hairdryers, hand dryers and domestic appliances) 841940 Distilling or rectifying plant free Cat C (15 yrs) 841950 Heat-exchange units (excl. those used with boilers) free Cat E (excl) 841960 Machinery for liquefying air or other gases free Cat C (15 yrs) 841981 Machinery, plant and equipment for making hot drinks or for cooking or heating food (excl. domestic appliances) free Cat C (15 yrs) 841989 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change free Cat C (15 yrs) of temperature such as heating, cooking, roasting, sterilising, pasteurising, steaming, evaporating, vaporising, condensing or cooling, n.e.s. (excl. machinery used for domestic purposes and furnaces, ovens and other equipment of heading 8514) ELI: http://data.europa.eu/eli/dec/2025/537/oj 311/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 841990 Parts of machinery, plant and laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving free Cat C (15 yrs) a change of temperature, and of non-electric instantaneous and storage water heaters, n.e.s. 842010 Calendering or other rolling machines (other than for metals or glass) free Cat C (15 yrs) 842091 Cylinders for calendering or other rolling machines (other than for metals or glass) free Cat C (15 yrs) 842099 Parts for calendering or rolling machines, n.e.s. (other than for metals or glass and excl. cylinders) free Cat C (15 yrs) 842111 Centrifugal cream separators free Cat C (15 yrs) 842112 Centrifugal clothes-dryers free Cat C (15 yrs) 842119 Centrifuges, incl. centrifugal dryers (excl. isotope separators, cream separators and clothes dryers) free Cat C (15 yrs) 842121 Machinery and apparatus for filtering or purifying water free Cat C (15 yrs) 842122 Machinery and apparatus for filtering or purifying beverages (excl.water) free Cat C (15 yrs) 842123 Oil or petrol-filters for internal combustion engines free Cat C (15 yrs) 842129 Machinery and apparatus for filtering or purifying liquids (excl. such machinery and apparatus for water and other beverages, oil or free Cat C (15 yrs) petrol-filters for internal combustion engines and artificial kidneys) 842131 Intake air filters for internal combustion engines free Cat C (15 yrs) 842139 Machinery and apparatus for filtering or purifying gases (excl. isotope separators and intake air filters for internal combustion engines) free Cat C (15 yrs) 842191 Parts of centrifuges, incl. centrifugal dryers, n.e.s. free Cat C (15 yrs) 842199 Parts of machinery and apparatus for filtering or purifying liquids or gases, n.e.s. free Cat C (15 yrs) 842211 Dishwashing machines of the household type free Cat C (15 yrs) 312/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 842219 Dishwashing machines (excl. those of the household type) free Cat C (15 yrs) 842220 Machinery for cleaning or drying bottles or other containers (excl. dishwashing machines) free Cat C (15 yrs) 842230 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes free Cat C (15 yrs) and similar containers; machinery for aerating beverages 842240 Packing or wrapping machinery, incl. heat-shrink wrapping machinery (excl. machinery for filling, closing, sealing or labelling bottles, cans, free Cat C (15 yrs) boxes, bags or other containers and machinery for capsuling bottles, jars, tubes and similar containers) 842290 Parts of dishwashing machines, packing or wrapping machinery and other machinery and apparatus of heading 8422, n.e.s. free Cat C (15 yrs) 842310 Personal weighing machines, incl. baby scales; household scales free Cat C (15 yrs) 842320 Scales for continuous weighing of goods on conveyors free Cat C (15 yrs) 842330 Constant weight scales and scales for discharging a pre-determined weight of material into a bag or container, incl. hopper scales (excl. scales free Cat C (15 yrs) for continuous weighing of goods on conveyors) 842381 Weighing machinery having a maximum weighing capacity <= 30 kg (excl. balances of a sensitivity of 5 cg or better, personal weighing free Cat C (15 yrs) machines, household scales, scales for continuous weighing of goods on conveyors, constant weight scales and scales for discharging a pre-determined weight of material into a bag or container, incl. hopper scales) 842382 Weighing machinery of a maximum weighing capacity > 30 kg but <= 5.000 kg (excl. personal weighing machines, scales for continuous free Cat C (15 yrs) weighing of goods on conveyors, constant weight scales and scales for discharging a pre-determined weight of material into a bag or container, incl. hopper scales) 842389 Weighing machinery of a maximum weighing capacity > 5.000 kg free Cat C (15 yrs) 842390 Weighing machine weights of all kinds; parts of weighing machinery, n.e.s. free Cat C (15 yrs) 842410 Fire extinguishers, whether or not charged free Cat C (15 yrs) 842420 Spray guns and similar appliances (other than electrical machines, appliances and other devices for spraying molten metals or metal carbides free Cat C (15 yrs) of heading 8515, sand blasting machines and similar jet projecting machines) ELI: http://data.europa.eu/eli/dec/2025/537/oj 313/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 842430 Steam or sand blasting machines and similar jet projecting machines, incl. water cleaning appliances with built-in motor (excl. appliances for free Cat C (15 yrs) cleaning special containers) 842441 Agricultural or horticultural sprayers, portable free Cat C (15 yrs) 842449 Agricultural or horticultural sprayers (excl. portable) free Cat C (15 yrs) 842482 Agricultural or horticultural mechanical appliances, whether or not hand-operated, for projecting or dispersing liquids or powders (excl. free Cat C (15 yrs) sprayers) 842489 Mechanical appliances, whether or not hand-operated, for projecting, dispersing or spraying liquids or powders, n.e.s. free Cat C (15 yrs) 842490 Parts of fire extinguishers, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines and free Cat C (15 yrs) machinery and apparatus for projecting, dispersing or spraying liquids or powders, n.e.s. 842511 Pulley tackle and hoists, powered by electric motor (other than skip hoists or hoists of a kind used for raising vehicles) free Cat C (15 yrs) 842519 Pulley tackle and hoists (other than skip hoists or hoists of a kind used for raising vehicles), non- powered by electric motor free Cat C (15 yrs) 842531 Winches and capstans powered by electric motor free Cat C (15 yrs) 842539 Winches and capstans, non-powered by electric motor free Cat C (15 yrs) 842541 Built-in jacking systems of a type used in garages free Cat C (15 yrs) 842542 Jacks and hoists, hydraulic (excl. built-in jacking systems used in garages) free Cat C (15 yrs) 842549 Jacks and hoists of a kind used for raising vehicles, not hydraulic free Cat C (15 yrs) 842611 Overhead travelling cranes on fixed support free Cat C (15 yrs) 842612 Mobile lifting frames on tyres and straddle carriers free Cat C (15 yrs) 842619 Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes and mobile lifting frames (excl. overhead travelling cranes on free Cat C (15 yrs) fixed support, mobile lifting frames on tyres, straddle carriers and portal or pedestal jib cranes) 314/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 842620 Tower cranes free Cat C (15 yrs) 842630 Portal or pedestal jib cranes free Cat C (15 yrs) 842641 Mobile cranes and works trucks fitted with a crane, self-propelled, on tyres (excl. wheel-mounted cranes, mobile lifting frames on tyres and free Cat C (15 yrs) straddle carriers) 842649 Mobile cranes and works trucks fitted with a crane, self-propelled (excl. those on tyres and straddle carriers) free Cat C (15 yrs) 842691 Cranes designed for mounting on road vehicles free Cat C (15 yrs) 842699 Ships' derricks; cranes, incl. cable cranes (excl. overhead travelling cranes, transporter cranes, gantry cranes, portal or pedestal jib cranes, free Cat C (15 yrs) bridge cranes, mobile lifting frames and straddle carriers, tower cranes, works trucks fitted with a crane, mobile cranes and cranes designed for mounting on road vehicles) 842710 Self-propelled trucks fitted with lifting or handling equipment, powered by an electric motor free Cat E (excl) 842720 Self-propelled trucks fitted with lifting or handling equipment, non-powered by an electric motor free Cat E (excl) 842790 Works trucks fitted with lifting or handling equipment, not self-propelled free Cat E (excl) 842810 Lifts and skip hoists free Cat B (10 yrs) 842820 Pneumatic elevators and conveyors free Cat B (10 yrs) 842831 Continuous-action elevators and conveyors for goods or materials, for underground use (excl. pneumatic elevators and conveyors) free Cat B (10 yrs) 842832 Continuous-action elevators and conveyors for goods or materials, bucket type (excl. for underground use) free Cat B (10 yrs) 842833 Continuous-action elevators and conveyors for goods or materials, belt type (excl. those for underground use) free Cat B (10 yrs) 842839 Continuous-action elevators and conveyors, for goods or materials (excl. those for underground use and bucket, belt or pneumatic types) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 315/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 842840 Escalators and moving walkways free Cat B (10 yrs) 842860 Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars free Cat B (10 yrs) 842890 Machinery for lifting, handling, loading or unloading, n.e.s. free Cat B (10 yrs) 842911 Self-propelled bulldozers and angledozers, track laying free Cat B (10 yrs) 842919 Self-propelled bulldozers and angledozers, on wheels free Cat B (10 yrs) 842920 Self-propelled graders and levellers free Cat B (10 yrs) 842930 Self-propelled scrapers free Cat B (10 yrs) 842940 Self-propelled tamping machines and roadrollers free Cat B (10 yrs) 842951 Self-propelled front-end shovel loaders free Cat B (10 yrs) 842952 Self-propelled mechanical shovels, excavators and shovel loaders, with a 360o revolving superstructure free Cat B (10 yrs) 842959 Self-propelled mechanical shovels, excavators and shovel loaders (excl. self-propelled mechanical shovels with a 360o revolving free Cat B (10 yrs) superstructure and front-end shovel loaders) 843010 Pile-drivers and pile-extractors (excl. those mounted on railway wagons, motor vehicle chassis or lorries) free Cat B (10 yrs) 843020 Snowploughs and snowblowers (excl. those mounted on railway wagons, motor vehicle chassis or lorries) free Cat B (10 yrs) 843031 Self-propelled coal or rock cutters and tunnelling machinery (excl. hydraulically operated self- advancing supports for mines) free Cat B (10 yrs) 843039 Coal or rock cutters and tunnelling machinery, not self-propelled (excl. hand-operated tools and hydraulically operated self-advancing free Cat B (10 yrs) supports for mines) 843041 Self-propelled boring or sinking machinery for boring earth or extracting minerals or ores (excl. those mounted on railway or tramway free Cat B (10 yrs) wagons, motor vehicle chassis or lorries and tunnelling machinery) 316/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 843049 Boring or sinking machinery for boring earth or extracting minerals or ores, not self-propelled and not hydraulic (excl. tunnelling machinery free Cat B (10 yrs) and hand-operated tools) 843050 Self-propelled earth-moving machinery, n.e.s. free Cat B (10 yrs) 843061 Tamping or compacting machinery, not self-propelled (excl. hand-operated tools) free Cat B (10 yrs) 843069 Earth moving machinery, not self-propelled, n.e.s. free Cat B (10 yrs) 843110 Parts of pulley tackles and hoists (other than skip hoists), winches, capstans and jacks, n.e.s. free Cat E (excl) 843120 Parts of fork-lift trucks and other works trucks fitted with lifting or handling equipment, n.e.s. free Cat E (excl) 843131 Parts of lifts, skip hoists or escalators, n.e.s. free Cat E (excl) 843139 Parts of machinery of heading 8428, n.e.s. free Cat E (excl) 843141 Buckets, shovels, grabs and grips for machinery of heading 8426, 8429 and 8430 free Cat E (excl) 843142 Bulldozer or angledozer blades, n.e.s. free Cat E (excl) 843143 Parts for boring or sinking machinery of subheading 8430.41 or 8430.49, n.e.s. free Cat E (excl) 843149 Parts of machinery of heading 8426, 8429 and 8430, n.e.s. free Cat E (excl) 843210 Ploughs for use in agriculture, horticulture or forestry free Cat C (15 yrs) 843221 Disc harrows for use in agriculture, horticulture or forestry free Cat C (15 yrs) 843229 Harrows, scarifiers, cultivators, weeders and hoes for use in agriculture, horticulture or forestry (excl. disc harrows) free Cat C (15 yrs) 843231 No-till direct seeders, planters and transplanters free Cat C (15 yrs) 843239 Seeders, planters and transplanters (excl. no-till machines) free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 317/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 843241 Manure spreaders (excl. sprayers) free Cat C (15 yrs) 843242 Fertiliser distributors (excl. sprayers and manure spreaders) free Cat C (15 yrs) 843280 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers (excl. sprayers and dusters, free Cat C (15 yrs) ploughs, harrows, scarifiers, cultivators, weeders, hoes, seeders, planters, manure spreaders and fertiliser distributors) 843290 Parts of agricultural, horticultural or forestry machinery for soil preparation or cultivation or of lawn or sports-ground rollers, n.e.s. free Cat C (15 yrs) 843311 Mowers for lawns, parks or sports grounds, powered, with the cutting device rotating in a horizontal plane free Cat E (excl) 843319 Mowers for lawns, parks or sports grounds, powered, with the cutting device rotating in a vertical plane or with cutter bars free Cat E (excl) 843320 Mowers, incl. cutter bars for tractor mounting (excl. mowers for lawns, parks or sports grounds) free Cat E (excl) 843330 Haymaking machinery (excl. mowers) free Cat C (15 yrs) 843340 Straw or fodder balers, incl. pick-up balers free Cat C (15 yrs) 843351 Combine harvester-threshers free Cat C (15 yrs) 843352 Threshing machinery (excl. combine harvester-threshers) free Cat C (15 yrs) 843353 Root or tuber harvesting machines free Cat C (15 yrs) 843359 Harvesting machinery for agricultural produce (excl. mowers, haymaking machinery, straw and fodder balers, incl. pick-up balers, combine free Cat C (15 yrs) harvester-threshers, other threshing machinery and root or tuber harvesting machines) 843360 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce (excl. machines for cleaning, sorting or grading seed, grain free Cat C (15 yrs) or dried leguminous vegetables of heading 8437) 843390 Parts of harvesting machinery, threshing machinery, mowers and machines for cleaning, sorting or grading agricultural produce, n.e.s. free Cat E (excl) 318/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 843410 Milking machines free Cat C (15 yrs) 843420 Dairy machinery (excl. refrigerating or heat treatment equipment, cream separators, clarifying centrifuges, filter presses and other filtering free Cat C (15 yrs) equipment) 843490 Parts of milking machines and dairy machinery, n.e.s. free Cat C (15 yrs) 843510 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages (excl. machinery for the free Cat C (15 yrs) treatment of these beverages, incl. centrifuges, filter presses, other filtering equipment and domestic appliances) 843590 Parts of presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages, n.e.s. free Cat C (15 yrs) 843610 Machinery for preparing animal feedingstuffs in agricultural holdings and similar undertakings (excl. machinery for the feedingstuff industry, free Cat C (15 yrs) forage harvesters and autoclaves for cooking fodder) 843621 Poultry incubators and brooders free Cat C (15 yrs) 843629 Poultry-keeping machinery (excl. machines for sorting or grading eggs, poultry pickers of heading 8438 and incubators and brooders) free Cat C (15 yrs) 843680 Agricultural, horticultural, forestry or bee-keeping machinery, n.e.s. free Cat C (15 yrs) 843691 Parts of poultry-keeping machinery or poultry incubators and brooders, n.e.s. free Cat C (15 yrs) 843699 Parts of agricultural, horticultural, forestry or bee-keeping machinery, n.e.s. free Cat C (15 yrs) 843710 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables free Cat E (excl) 843780 Machinery used in the milling industry or for the working of cereals or dried leguminous vegetables (excl. farm-type machinery, heat free Cat C (15 yrs) treatment equipment, centrifugal dryers, air filters and machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables) 843790 Parts of machinery used in the milling industry or for the working of cereals or dried leguminous vegetables or machines for cleaning, free Cat C (15 yrs) sorting or grading seed, grain or dried leguminous vegetables, n.e.s. ELI: http://data.europa.eu/eli/dec/2025/537/oj 319/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 843810 Bakery machinery and machinery for the industrial preparation or manufacture of macaroni, spaghetti or similar products (excl. ovens, free Cat E (excl) macaroni drying machines and dough rollers) 843820 Machinery for the industrial preparation or manufacture of confectionery, cocoa or chocolate (excl. centrifuges and filtering, heating or free Cat C (15 yrs) refrigerating equipment) 843830 Machinery for sugar manufacture (excl. centrifuges and filtering, heating or refrigerating equipment) free Cat C (15 yrs) 843840 Brewery machinery (excl. centrifuges and filtering, heating or refrigerating equipment) free Cat C (15 yrs) 843850 Machinery for the industrial preparation of meat or poultry (excl. cooking and other heating appliances and refrigerating or freezing free Cat C (15 yrs) equipment) 843860 Machinery for the industrial preparation of fruits, nuts or vegetables (excl. cooking and other heating appliances, refrigerating or freezing free Cat C (15 yrs) equipment and machinery for the sorting or grading of fruit and vegetables) 843880 Machinery for the industrial preparation or manufacture of food or drink, n.e.s. free Cat C (15 yrs) 843890 Parts of machinery for the industrial preparation or manufacture of food or drink, n.e.s. free Cat C (15 yrs) 843910 Machinery for making pulp of fibrous cellulosic material (excl. autoclaves, boilers and other heating appliances) free Cat C (15 yrs) 843920 Machinery for making paper or paperboard (excl. dryers and other heating appliances, calenders and machinery for making pulp) free Cat C (15 yrs) 843930 Machinery for finishing paper or paperboard (excl. calenders) free Cat C (15 yrs) 843991 Parts of machinery for making pulp of fibrous cellulosic material, n.e.s. free Cat C (15 yrs) 843999 Parts of machinery for making or finishing paper or paperboard, n.e.s. free Cat C (15 yrs) 844010 Bookbinding machinery, incl. book-sewing machines (excl. machinery of heading 8441, general- purpose presses, printing machinery of free Cat C (15 yrs) heading 8443 and machines of uses ancillary to printing) 844090 Parts of bookbinding machinery, n.e.s. free Cat C (15 yrs) 320/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 844110 Cutting machines for making up paper pulp, paper or paperboard (excl. bookbinding machinery of heading 8440) free Cat C (15 yrs) 844120 Machines for making bags, sacks or envelopes out of paper pulp, paper or paperboard (excl. sewing machines and eyeletting machines) free Cat C (15 yrs) 844130 Machines for making cartons, boxes, cases, tubes, drums or similar containers (other than by moulding) out of paper pulp, paper or free Cat C (15 yrs) paperboard (excl. drying equipment and sewing machines) 844140 Machines for moulding articles in paper pulp, paper or paperboard (excl. drying equipment) free Cat C (15 yrs) 844180 Machinery for making up paper pulp, paper or paperboard, n.e.s. free Cat C (15 yrs) 844190 Parts of machinery for making up paper pulp, paper or paperboard, n.e.s. free Cat C (15 yrs) 844230 Machinery, apparatus and equipment for preparing or making printing plates, cylinders or other printing components (excl. machines of free Cat C (15 yrs) headings 8456 to 8465) 844240 Parts of machinery, apparatus and equipment for preparing or making printing plates, cylinders or other printing components, n.e.s. free Cat C (15 yrs) 844250 Printing plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes, e.g. free Cat C (15 yrs) planed, grained or polished 844311 Offset printing machinery, reel fed free Cat C (15 yrs) 844312 Offset printing machinery, sheet fed [office type], using sheets of a side <= 22 x 36 cm in the unfolded state free Cat C (15 yrs) 844313 Offset printing machinery (excl. sheet fed offset printing machinery, sheet size <= 22 x 36 cm, and reel fed offset printing machinery) free Cat C (15 yrs) 844314 Letterpress printing machinery, reel fed (excl. flexographic printing machinery) free Cat C (15 yrs) 844315 Letterpress printing machinery (excl. flexographic printing and reel fed machinery) free Cat C (15 yrs) 844316 Flexographic printing machinery free Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 321/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 844317 Gravure printing machinery free Cat C (15 yrs) 844319 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 (excl. hectograph or free Cat C (15 yrs) stencil duplicating machines, addressing machines and other office printing machines of heading 8469 to 8472, ink jet printing machines and offset, flexographic, letterpress and gravure printing machinery) 844331 Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic free Cat B (10 yrs) data-processing machine or to a network 844332 Machines which only perform one of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic free Cat B (10 yrs) data processing machine or to a network 844339 Printers, copying machines and facsimile machines, whether or not combined (excl. those capable of connecting to an automatic data free Cat B (10 yrs) processing machine or to a network and printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442) 844391 Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 free Cat E (excl) 844399 Parts and accessories of printers, copying machines and facsimile machines, n.e.s. (excl. of printing machinery used for printing by means of free Cat E (excl) plates, cylinders and other printing components of heading 8442) 844400 Machines for extruding, drawing, texturing or cutting man-made textile materials free Cat B (10 yrs) 844511 Carding machines for preparing textile fibres free Cat B (10 yrs) 844512 Combing machines for preparing textile fibres free Cat B (10 yrs) 844513 Drawing or roving machines free Cat B (10 yrs) 844519 Machines for preparing textile fibres (excl. carding, combing, drawing or roving machines) free Cat B (10 yrs) 844520 Textile spinning machines (excl. extruding and drawing or roving machines) free Cat B (10 yrs) 844530 Textile doubling or twisting machines free Cat B (10 yrs) 322/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 844540 Textile winding, incl. weft-winding, or reeling machines free Cat B (10 yrs) 844590 Machines for producing textile yarns and machines for preparing textile yarns for use on machines of heading 8446 or 8447 (excl. machines free Cat B (10 yrs) of heading 8444 and spinning, doubling or twisting machines) 844610 Weaving machines for weaving fabrics of a width <= 30 cm free Cat B (10 yrs) 844621 Power looms for weaving fabrics of a width > 30 cm, shuttle type free Cat B (10 yrs) 844629 Hand looms for weaving fabrics of a width > 30 cm, shuttle type free Cat B (10 yrs) 844630 Weaving machines for weaving fabrics of a width > 30 cm, shuttleless type free Cat B (10 yrs) 844711 Circular knitting machines, with cylinder diameter <= 165 mm free Cat B (10 yrs) 844712 Circular knitting machines, with cylinder diameter > 165 mm free Cat B (10 yrs) 844720 Flat knitting machines; stitch-bonding machines free Cat B (10 yrs) 844790 Machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting (excl. chain or blanket stitch free Cat B (10 yrs) machines) 844811 Doobies and jacquards; card reducing, copying, punching or assembling machines for use therewith free Cat B (10 yrs) 844819 Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447 (excl. doobies and jacquards, card reducing, copying, punching or free Cat B (10 yrs) assembling machines for use therewith) 844820 Parts and accessories of machines for extruding, drawing, texturing or cutting man-made textile materials or of their auxiliary machinery, n.e. free Cat B (10 yrs) s. 844831 Card clothing for machines for preparing textile fibres free Cat B (10 yrs) 844832 Parts and accessories of machines for preparing textile fibres, n.e.s. (other than card clothing) free Cat B (10 yrs) 844833 Spindles, spindle flyers, spinning rings and ring travellers, for machines of heading 8445 free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 323/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 844839 Parts and accessories of machines of heading 8445, n.e.s. free Cat B (10 yrs) 844842 Reeds for looms, healds and heald-frames free Cat B (10 yrs) 844849 Parts and accessories of weaving machines "looms" and their auxiliary machinery, n.e.s. free Cat B (10 yrs) 844851 Sinkers, needles and other articles used in forming stitches, for machines of heading 8447 free Cat B (10 yrs) 844859 Parts and accessories of machines of heading 8447, n.e.s. free Cat B (10 yrs) 844900 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, incl. machinery for making felt hats; blocks for free Cat B (10 yrs) making hats; parts thereof (excl. machinery for preparing fibres for felt and calenders) 845011 Fully-automatic household or laundry-type washing machines, of a dry linen capacity <= 6 kg free Cat B (10 yrs) 845012 Household or laundry-type washing machines, with built-in centrifugal drier (excl. fully-automatic machines) free Cat B (10 yrs) 845019 Household or laundry-type washing machines, of a dry linen capacity <= 6 kg (excl. fully-automatic machines and washing machines with free Cat B (10 yrs) built-in centrifugal drier) 845020 Laundry-type washing machines, of a dry linen capacity > 10 kg free Cat B (10 yrs) 845090 Parts of household or laundry-type washing machines, n.e.s. free Cat B (10 yrs) 845110 Dry-cleaning machines for made-up textile articles free Cat B (10 yrs) 845121 Drying machines, of a dry linen capacity <= 10 kg (excl. centrifugal driers) free Cat B (10 yrs) 845129 Drying machines for textile yarns, fabrics or made-up textile articles (excl. machines of a dry linen capacity <= 10 kg and centrifugal driers) free Cat B (10 yrs) 845130 Ironing machines and presses, incl. fusing presses (excl. calenders) free Cat B (10 yrs) 845140 Machines for washing, bleaching or dyeing textile yarns, fabrics or made-up textile articles (excl. household or laundry-type washing free Cat E (excl) machines) 324/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 845150 Machines for reeling, unreeling, folding, cutting or pinking textile fabrics free Cat B (10 yrs) 845180 Machinery for dressing, finishing, coating or impregnating textile yarns, fabrics or other made-up textile articles and machines used in the free Cat B (10 yrs) manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support (excl. machinery for dressing or finishing felt, calenders and general purpose presses) 845190 Parts of machines for washing, cleaning, wringing, drying, ironing, pressing, bleaching, dyeing, dressing, finishing, coating or impregnating free Cat B (10 yrs) textile yarns, fabrics or made-up textile articles; parts of machines used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; parts of machines for reeling, unreeling, folding, cutting or pinking textile fabrics, n.e.s. 845210 Sewing machines of the household type free Cat E (excl) 845221 Automatic sewing machines, industrial type free Cat B (10 yrs) 845229 Sewing machines, industrial type (excl. automatic units) free Cat B (10 yrs) 845230 Sewing machine needles free Cat B (10 yrs) 845290 Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines free Cat B (10 yrs) 845310 Machinery for preparing, tanning or working hides, skins or leather (excl. drying machines, spray guns, machines for the dehairing of pigs, free Cat B (10 yrs) sewing machines and general purpose presses) 845320 Machinery for making or repairing footwear of hides, skins or leather (excl. sewing machines) free Cat B (10 yrs) 845380 Machinery for making or repairing articles of hides, skins or leather (excl. footwear and sewing machines) free Cat B (10 yrs) 845390 Parts of machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, free Cat B (10 yrs) skins or leather, n.e.s. 845410 Converters of a kind used in metallurgy or in metal foundries free Cat B (10 yrs) 845420 Ingot moulds and ladles, of a kind used in metallurgy or in metal foundries free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 325/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 845430 Casting machines of a kind used in metallurgy or in metal foundries free Cat B (10 yrs) 845490 Parts of converters, ladles, ingot moulds and casting machines of a kind used in metallurgy or in metal foundries, n.e.s. free Cat B (10 yrs) 845510 Mills for rolling metal tubes free Cat B (10 yrs) 845521 Hot or combination hot and cold metal-rolling mills (excl. tubes mills) free Cat B (10 yrs) 845522 Cold-rolling mills for metal (excl. tube mills) free Cat B (10 yrs) 845530 Rolls for metal-rolling mills free Cat B (10 yrs) 845590 Parts of metal-rolling mills, n.e.s. free Cat B (10 yrs) 845611 Machine tools for working any material by removal of material, operated by laser (excl. soldering and welding machines, also those which free Cat B (10 yrs) can be used for cutting, material testing machines and machines for the manufacture of semiconductor devices or of electronic integrated circuits) 845612 Machine tools for working any material by removal of material, operated by light or photon beam processes other than laser (excl. soldering free Cat B (10 yrs) and welding machines, also those which can be used for cutting, material testing machines and machines for the manufacture of semiconductor devices or of electronic integrated circuits) 845620 Machine tools for working any material by removal of material, operated by ultrasonic processes (excl. cleaning apparatus operated by free Cat B (10 yrs) ultrasonic processes and material testing machines) 845630 Machine tools for working any material by removal of material, operated by electro-discharge processes free Cat B (10 yrs) 845640 Machine tools for working any material by removal of material, operated by plasma arc processes free Cat B (10 yrs) 845650 Water-jet cutting machines free Cat B (10 yrs) 845690 Machine tools for working any material by removal of material, operated by electro-chemical, electron beam or ionic-beam processes (excl. free Cat B (10 yrs) soldering and welding machines, material testing machines and machines for the manufacture of semiconductor devices or of electronic integrated circuits) 326/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 845710 Machining centres for working metal free Cat B (10 yrs) 845720 Unit construction machines "single station", for working metal free Cat B (10 yrs) 845730 Multi-station transfer machines for working metal free Cat B (10 yrs) 845811 Horizontal lathes, incl. turning centres, for removing metal, numerically controlled free Cat B (10 yrs) 845819 Horizontal lathes, incl. turning centres, for removing metal, not numerically controlled free Cat B (10 yrs) 845891 Lathes, incl. turning centres, for removing metal, numerically controlled (excl. horizontal lathes) free Cat B (10 yrs) 845899 Lathes, incl. turning centres, for removing metal, not numerically controlled (excl. horizontal lathes) free Cat B (10 yrs) 845910 Way-type unit head machines for drilling, boring, milling, threading or tapping metal free Cat B (10 yrs) 845921 Drilling machines for working metal, numerically controlled (excl. way-type unit head machines) free Cat B (10 yrs) 845929 Drilling machines for working metal, not numerically controlled (excl. way-type unit head machines and hand-operated machines) free Cat B (10 yrs) 845931 Boring-milling machines for metals, numerically controlled (excl. way-type unit head machines) free Cat B (10 yrs) 845939 Boring-milling machines for metals, not numerically controlled (excl. way-type unit head machines) free Cat B (10 yrs) 845941 Boring machines for metals, numerically controlled (excl. way-type unit head machines and boring- milling machines) free Cat B (10 yrs) 845949 Boring machines for metals, not numerically controlled (excl. way-type unit head machines and boring-milling machines) free Cat B (10 yrs) 845951 Milling machines for metals, knee-type, numerically controlled free Cat B (10 yrs) 845959 Milling machines for metals, knee-type, not numerically controlled free Cat B (10 yrs) 845961 Milling machines for metals, numerically controlled (excl. way-type unit head machines, boring- milling machines, knee-type milling free Cat B (10 yrs) machines and gear cutting machines) ELI: http://data.europa.eu/eli/dec/2025/537/oj 327/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 845969 Milling machines for metals, not numerically controlled (excl. way-type unit head machines, boring- milling machines, knee-type milling free Cat B (10 yrs) machines and gear cutting machines) 845970 Threading or tapping machines for metals (excl. way-type unit head machines) free Cat B (10 yrs) 846012 Flat-surface grinding machines for finishing metal, numerically controlled free Cat B (10 yrs) 846019 Flat-surface grinding machines for finishing metal, not numerically controlled free Cat B (10 yrs) 846022 Centreless grinding machines for finishing metal, numerically controlled (other than gear finishing machines) free Cat B (10 yrs) 846023 Cylindrical grinding machines for finishing metal, numerically controlled (excl. gear finishing machines and centreless machines) free Cat B (10 yrs) 846024 Grinding machines for finishing metal, numerically controlled (excl. flat-surface, cylindrical and gear grinding machines) free Cat B (10 yrs) 846029 Grinding machines for finishing metal, not numerically controlled (excl. flat-surface and gear grinding machines) free Cat B (10 yrs) 846031 Sharpening "tool or cutter grinding" machines, numerically controlled free Cat B (10 yrs) 846039 Sharpening "tool or cutter grinding" machines, not numerically controlled free Cat B (10 yrs) 846040 Honing or lapping machines, for working metals, metal carbides or cermets (excl. gear cutting, gear grinding or gear finishing machines) free Cat B (10 yrs) 846090 Machines for deburring, polishing or otherwise finishing metal or cermets (excl. grinding, sharpening, honing and lapping machines and free Cat B (10 yrs) machines for working in the hand) 846120 Shaping or slotting machines, for working metals, metal carbides or cermets free Cat B (10 yrs) 846130 Broaching machines, for working metals, metal carbides or cermets free Cat B (10 yrs) 846140 Gear cutting, gear grinding or gear finishing machines, for working metals, metal carbides or cermets (excl. planing, slotting and broaching free Cat B (10 yrs) machines) 328/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 846150 Sawing or cutting-off machines, for working metals, metal carbides or cermets (excl. machines for working in the hand) free Cat B (10 yrs) 846190 Planing machines and other machine tools for working metals, metal carbides or cermets by removing material, n.e.s. free Cat B (10 yrs) 846210 Forging or die-stamping machines, incl. presses, and hammers free Cat B (10 yrs) 846221 Bending, folding, straightening or flattening machines, incl. presses, numerically controlled, for working metal free Cat B (10 yrs) 846229 Bending, folding, straightening or flattening machines, incl. presses, not numerically controlled, for working metal free Cat B (10 yrs) 846231 Shearing machines, incl. presses, numerically controlled, for working metal (other than combined punching and shearing machines) free Cat B (10 yrs) 846239 Shearing machines, incl. presses, not numerically controlled, for working metal (excl. combined punching and shearing machines) free Cat B (10 yrs) 846241 Punching or notching machines, incl. presses, and combined punching and shearing machines, numerically controlled, for working metal free Cat B (10 yrs) 846249 Punching or notching machines, incl. presses, and combined punching and shearing machines, not numerically controlled, for working free Cat B (10 yrs) metal 846291 Hydraulic presses for working metal (excl. forging, bending, folding, straightening and flattening presses) free Cat B (10 yrs) 846299 Presses, not hydraulic, for working metal (excl. forging, bending, folding, straightening and flattening presses) free Cat B (10 yrs) 846310 Draw-benches for metal bars, tubes, profiles, wire or the like free Cat B (10 yrs) 846320 Thread rolling machines, for working metal free Cat B (10 yrs) 846330 Machine tools for working metal wire, without removing material (excl. wire bending machines of heading 8461 and machines for working free Cat B (10 yrs) in the hand) ELI: http://data.europa.eu/eli/dec/2025/537/oj 329/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 846390 Machine tools for working metal, sintered metal carbides or cermets, without removing metal (excl. forging, bending, folding, straightening free Cat B (10 yrs) and flattening presses, shearing machines, punching or notching machines, presses, draw-benches, thread rolling machines, machines for working metal wire and machines for working in the hand) 846410 Sawing machines for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass (excl. machines free Cat B (10 yrs) for working in the hand) 846420 Grinding or polishing machines, for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass free Cat B (10 yrs) (excl. machines for working in the hand) 846490 Machine tools for working stones, concrete, asbestos cement or similar mineral substances or for cold- working glass (excl. sawing machines, free Cat B (10 yrs) grinding machines, polishing machines, hand-operated machines and machines for scribing or scoring semiconductor wafers) 846510 Machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of free Cat E (excl) machining operations without tool change between such operations 846520 Machining centres for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of free Cat E (excl) machining operations by automatic tool change from a magazine or the like in conformity with a machining programme 846591 Sawing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand) free Cat E (excl) 846592 Planing, milling or moulding -by cutting- machines, for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. free Cat E (excl) machines for working in the hand and machines of subheadings 8465.10 and 8465.20) 846593 Grinding, sanding or polishing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines free Cat E (excl) for working in the hand and machining centres) 846594 Bending or assembling machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for free Cat E (excl) working in the hand and machining centres) 846595 Drilling or mortising machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for free Cat E (excl) working in the hand and machines of subheadings 8465.10 and 8465.20) 330/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 846596 Splitting, slicing or paring machines, for working wood (excl. machining centres) free Cat E (excl) 846599 Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand, free Cat E (excl) machines of subheadings 8465.10 and 8465.20, sawing machines, planing, milling or moulding "by cutting" machines, grinding, sanding or polishing machines, bending or assembling machines, drilling or mortising machines and splitting, slicing or paring machines) 846610 Tool holders, incl. tool holders for any type of tool for working in the hand, and self-opening dieheads, for machine tools free Cat B (10 yrs) 846620 Work holders for machine tools free Cat B (10 yrs) 846630 Dividing heads and other special attachments for machine tools, n.e.s. free Cat B (10 yrs) 846691 Parts and accessories for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working free Cat B (10 yrs) glass, n.e.s. 846692 Parts and accessories for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, n.e.s. free Cat B (10 yrs) 846693 Parts and accessories for machine tools for working material by removing material of headings 8456 to 8461, n.e.s. free Cat B (10 yrs) 846694 Parts and accessories for machine tools for working metal without removing material, n.e.s. free Cat B (10 yrs) 846711 Tools for working in the hand, pneumatic, rotary type, incl. combined rotary-percussion free Cat B (10 yrs) 846719 Pneumatic tools for working in the hand, non-rotary type free Cat B (10 yrs) 846721 Drills of all kinds for working in the hand, with self-contained electric motor free Cat E (excl) 846722 Saws for working in the hand, with self-contained electric motor free Cat E (excl) 846729 Electromechanical tools for working in the hand, with self-contained electric motor (excl. saws and drills) free Cat E (excl) 846781 Chainsaws for working in the hand, with self-contained non-electric motor free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 331/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 846789 Tools for working in the hand, hydraulic or with self-contained non-electric motor (excl. chainsaws and pneumatic tools) free Cat E (excl) 846791 Parts of chainsaws, for working in the hand, with self-contained electric or non-electric motor, n.e.s. free Cat B (10 yrs) 846792 Parts of pneumatic tools for working in the hand, n.e.s. free Cat B (10 yrs) 846799 Parts of pneumatic tools for working in the hand, hydraulic or with self-contained electric or non- electric motor, n.e.s. free Cat B (10 yrs) 846810 Hand-held blow pipes, gas-operated, for soldering, brazing or welding free Cat B (10 yrs) 846820 Gas-operated machinery and apparatus for soldering, brazing, welding or surface tempering (excl. hand-held blow pipes) free Cat B (10 yrs) 846880 Machinery and apparatus for welding, not gas-operated (excl. electric machines and apparatus of heading 8515) free Cat B (10 yrs) 846890 Parts of machinery and apparatus for soldering, brazing, welding or surface tempering, non-electric, n.e.s. free Cat B (10 yrs) 847010 Electronic calculators capable of operation without an external source of electric power and pocket- size "dimensions <= 170 mm x 100 mm free Cat B (10 yrs) x 45 mm" data recording, reproducing and displaying machines with calculating functions 847021 Electronic calculating machines incorporating a printing device, with mains connection (excl. data- processing machines of heading 8471) free Cat B (10 yrs) 847029 Electronic calculating machines not incorporating a printing device, with mains connection (excl. data-processing machines of heading free Cat B (10 yrs) 8471) 847030 Calculating machines, non-electronic free Cat B (10 yrs) 847050 Cash registers incorporating a calculating device free Cat B (10 yrs) 847090 Accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device (excl. free Cat B (10 yrs) calculating machin, cash registers and automatic vending machines) 847130 Data-processing machines, automatic, portable, weighing <= 10 kg, consisting of at least a central processing unit, a keyboard and a display free Cat E (excl) (excl. peripheral units) 332/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 847141 Data-processing machines, automatic, comprising in the same housing at least a central processing unit, and one input unit and one output free Cat E (excl) unit, whether or not combined (excl. portable weighing <= 10 kg and excl. those presented in the form of systems and peripheral units) 847149 Data-processing machines, automatic, presented in the form of systems "comprising at least a central processing unit, one input unit and one free Cat E (excl) output unit" (excl. portable weighing <= 10 kg and excl. peripheral units) 847150 Processing units for automatic data-processing machines, whether or not containing in the same housing one or two of the following types free Cat E (excl) of unit: storage units, input units, output units (excl. those of heading 8471.41 or 8471.49 and excl. peripheral units) 847160 Input or output units for automatic data-processing machines, whether or not containing storage units in the same housing free Cat E (excl) 847170 Storage units for automatic data-processing machines free Cat E (excl) 847180 Units for automatic data-processing machines (excl. processing units, input or output units and storage units) free Cat E (excl) 847190 Magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s. free Cat E (excl) 847210 Duplicating machines "hectograph or stencil" (excl. printing machines and photocopying or thermo- copying machines) free Cat B (10 yrs) 847230 Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines free Cat B (10 yrs) for affixing or cancelling postage stamps 847290 Office machines, n.e.s. free Cat B (10 yrs) 847321 Parts and accessories of electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29, n.e.s. free Cat E (excl) 847329 Parts and accessories of non-electronic calculators for accounting machines, cash registers or other machines, incorporating a calculating free Cat E (excl) device, of heading 8470, n.e.s. 847330 Parts and accessories of automatic data-processing machines or for other machines of heading 8471, n.e.s. free Cat E (excl) 847340 Parts and accessories of other office machines of heading 8472, n.e.s. free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 333/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 847350 Parts and accessories equally suitable for use with machines of two or more of the headings 8470 to 8472, n.e.s. free Cat E (excl) 847410 Sorting, screening, separating or washing machines for solid mineral substances, incl. those in powder or paste form (excl. centrifuges and free Cat B (10 yrs) filter presses) 847420 Crushing or grinding machines for solid mineral substances free Cat B (10 yrs) 847431 Concrete or mortar mixers (excl. those mounted on railway wagons or lorry chassis) free Cat B (10 yrs) 847432 Machines for mixing mineral substances with bitumen free Cat B (10 yrs) 847439 Machinery for mixing or kneading solid mineral substances, incl. those in powder or paste form (excl. concrete and mortar mixers, machines free Cat B (10 yrs) for mixing mineral substances with bitumen and calenders) 847480 Machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials and other free Cat B (10 yrs) mineral products in powder or paste form; machines for forming foundry moulds of sand (excl. those for the casting or pressing of glass) 847490 Parts of machinery for working mineral substances of heading 8474, n.e.s. free Cat B (10 yrs) 847510 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes free Cat B (10 yrs) 847521 Machines for making optical fibres and preforms thereof free Cat B (10 yrs) 847529 Machines for manufacturing or hot working glass or glassware (excl. machines for making optical fibres and preforms thereof and furnaces free Cat B (10 yrs) and heating apparatus for manufacturing toughened glass) 847590 Parts of machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes and of machines for free Cat B (10 yrs) manufacturing or hot working glass or glassware, n.e.s. 847621 Automatic beverage-vending machines incorporating heating or refrigerating devices 40 % Cat E (excl) 847629 Automatic beverage-vending machines, without heating or refrigerating devices 40 % Cat E (excl) 334/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 847681 Automatic goods-vending machines incorporating heating or refrigerating devices (excl. automatic beverage-vending machines) 40 % Cat E (excl) 847689 Automatic goods-vending machines, without heating or refrigerating devices; money changing machines (excl. automatic beverage-vending 40 % Cat E (excl) machines) 847690 Parts of automatic goods-vending machines, incl. money changing machines, n.e.s. free Cat E (excl) 847710 Injection-moulding machines for working rubber or plastics free Cat B (10 yrs) 847720 Extruders for working rubber or plastics free Cat B (10 yrs) 847730 Blow-moulding machines for working rubber or plastics free Cat B (10 yrs) 847740 Vacuum-moulding machines and other thermoforming machines for working rubber or plastics free Cat B (10 yrs) 847751 Machinery for moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes of rubber or plastics free Cat B (10 yrs) 847759 Machinery for moulding or otherwise forming products from rubber or plastics (excl. injection- moulding machines, extruders, free Cat B (10 yrs) blow-moulding machines, vacuum-moulding and other thermoforming machines; machinery for moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes) 847780 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this free Cat B (10 yrs) chapter 847790 Parts of machinery for working rubber or plastics or for the manufacture of products from these materials, n.e.s. free Cat B (10 yrs) 847810 Machinery for preparing or making up tobacco (excl. dryers and other heating equipment, centrifuges and filter presses) 50 % Cat E (excl) 847890 Parts of machinery for preparing or making up tobacco, n.e.s. 50 % Cat E (excl) 847910 Machinery for public works, building or the like, n.e.s. free Cat B (10 yrs) 847920 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils (other than centrifuges, filters and heating appliances) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 335/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 847930 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating free Cat B (10 yrs) wood or cork (excl. dryers, spray guns and the like and machine tools) 847940 Rope or cable-making machines (excl. twisting machines of the type used in spinning mills) free Cat B (10 yrs) 847950 Industrial robots, n.e.s. free Cat B (10 yrs) 847960 Evaporative air coolers, n.e.s. free Cat B (10 yrs) 847971 Passenger boarding bridges, of a kind used in airports free Cat B (10 yrs) 847979 Passenger boarding bridges (excl. of a kind used in airports) free Cat B (10 yrs) 847981 Machinery for treating metal, incl. electric wire coil-winders, n.e.s. (excl. industrial robots, furnaces, dryers, spray guns and the like, free Cat B (10 yrs) high-pressure cleaning equipment and other jet cleaners, rolling millls or machines, machine tools and rope or cable-making machines) 847982 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines, n.e.s. (excl. industrial robots) free Cat B (10 yrs) 847989 Machines and mechanical appliances, n.e.s. free Cat B (10 yrs) 847990 Parts of machines and mechanical appliances, n.e.s. free Cat B (10 yrs) 848010 Moulding boxes for metal foundry free Cat B (10 yrs) 848020 Mould bases (other than of graphite or other carbon, ceramic meterials or glass) free Cat B (10 yrs) 848030 Moulding patterns (excl. moulds of graphite or other carbons and ceramic or glass moulds) free Cat B (10 yrs) 848041 Injection or compression-type moulds for metal or metal carbides (excl. moulds of graphite or other carbons and ceramic or glass moulds) free Cat B (10 yrs) 848049 Moulds for metal or metal carbides (excl. moulds of graphite or other carbons, ceramic or glass moulds, linotype moulds or matrices, free Cat B (10 yrs) injection or compression-type moulds and ingot moulds) 336/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 848050 Moulds for glass (excl. moulds of graphite or other carbons and ceramic moulds) free Cat B (10 yrs) 848060 Moulds for mineral materials (excl. moulds of graphite or other carbons, ceramic or glass moulds) free Cat B (10 yrs) 848071 Injection or compression-type moulds for rubber or plastics free Cat B (10 yrs) 848079 Moulds for rubber or plastics (other than injection or compression types) free Cat B (10 yrs) 848110 Pressure-reducing valves free Cat B (10 yrs) 848120 Valves for oleohydraulic or pneumatic transmission free Cat B (10 yrs) 848130 Check "non-return" valves for pipes, boiler shells, tanks, vats or the like free Cat B (10 yrs) 848140 Safety or relief valves free Cat B (10 yrs) 848180 Appliances for pipes, boiler shells, tanks, vats or the like (excl. pressure-reducing valves, valves for the control of pneumatic power free Cat B (10 yrs) transmission, check "non-return" valves and safety or relief valves) 848190 Parts of valves and similar articles for pipes, boiler shells, tanks, vats or the like, n.e.s. free Cat B (10 yrs) 848210 Ball bearings free Cat B (10 yrs) 848220 Tapered roller bearings, incl. cone and tapered roller assemblies free Cat B (10 yrs) 848230 Spherical roller bearings free Cat B (10 yrs) 848240 Needle roller bearings free Cat B (10 yrs) 848250 Cylindrical roller bearings (excl. needle roller bearings) free Cat B (10 yrs) 848280 Roller bearings, incl. combined ball-roller bearings (excl. ball bearings, tapered roller bearings, incl. cone and tapered roller assemblies, free Cat B (10 yrs) spherical roller bearings, needle and cylindrical roller bearings) 848291 Balls, needles and rollers for bearings (excl. steel balls of heading 7326) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 337/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 848299 Parts of ball or roller bearings (excl. balls, needles and rollers), n.e.s. free Cat B (10 yrs) 848310 Transmission shafts, incl. cam shafts and crank shafts, and cranks free Cat B (10 yrs) 848320 Bearing housings, incorporating ball or roller bearings, for machinery free Cat B (10 yrs) 848330 Bearing housings for machinery, not incorporating ball or roller bearings; plain shaft bearings for machinery free Cat B (10 yrs) 848340 Gears and gearing for machinery (excl. toothed wheels, chain sprockets and other transmission elements presented separately); ball or roller free Cat B (10 yrs) screws; gear boxes and other speed changers, incl. torque converters 848350 Flywheels and pulleys, incl. pulley blocks free Cat B (10 yrs) 848360 Clutches and shaft couplings, incl. universal joints, for machinery free Cat B (10 yrs) 848390 Toothed wheels, chain sprockets and other transmission elements presented separately; parts of transmission shafts, ball screws, couplings free Cat B (10 yrs) and other articles of heading 8483, n.e.s. 848410 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal free Cat B (10 yrs) 848420 Mechanical seals free Cat B (10 yrs) 848490 Sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings free Cat B (10 yrs) 848610 Machines and apparatus for the manufacture of boules or wafers free Cat B (10 yrs) 848620 Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits free Cat B (10 yrs) 848630 Machines and apparatus for the manufacture of flat panel displays free Cat B (10 yrs) 848640 Machines and apparatus specified in Note 9 C to chapter 84 free Cat B (10 yrs) 848690 Parts and accessories for machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, free Cat B (10 yrs) semiconductor devices, electronic integrated circuits or flat panel displays, and for machines and apparatus specified in note 9 C to chapter 84, n.e.s. 338/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 848710 Ships' or boats' propellers and blades therefor free Cat B (10 yrs) 848790 Parts of machinery of chapter 84, not intended for a specific purpose, n.e.s. free Cat B (10 yrs) 850110 Motors of an output <= 37,5 W free Cat B (10 yrs) 850120 Universal AC-DC motors of an output > 37,5 W free Cat B (10 yrs) 850131 DC motors of an output > 37,5 W but <= 750 W and DC generators of an output <= 750 W free Cat B (10 yrs) 850132 DC motors and DC generators of an output > 750 W but <= 75 kW free Cat B (10 yrs) 850133 DC motors and DC generators of an output > 75 kW but <= 375 kW free Cat B (10 yrs) 850134 DC motors and DC generators of an output > 375 kW free Cat B (10 yrs) 850140 AC motors, single-phase, of an output > 37,5 W free Cat B (10 yrs) 850151 AC motors, multi-phase, of an output > 37,5 W but <= 750 W free Cat B (10 yrs) 850152 AC motors, multi-phase, of an output > 750 W but <= 75 kW free Cat B (10 yrs) 850153 AC motors, multi-phase, of an output > 75 kW free Cat B (10 yrs) 850161 AC generators "alternators", of an output <= 75 kVA free Cat B (10 yrs) 850162 AC generators "alternators", of an output > 75 kVA but <= 375 kVA free Cat B (10 yrs) 850163 AC generators "alternators", of an output > 375 kVA but <= 750 kVA free Cat B (10 yrs) 850164 AC generators "alternators", of an output > 750 kVA free Cat B (10 yrs) 850211 Generating sets with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of an output <= 75 kVA free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 339/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 850212 Generating sets with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of an output > 75 kVA but <= free Cat B (10 yrs) 375 kVA 850213 Generating sets with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of an output > 375 kVA free Cat B (10 yrs) 850220 Generating sets with spark-ignition internal combustion piston engine free Cat B (10 yrs) 850231 Generating sets, wind-powered free Cat B (10 yrs) 850239 Generating sets (excl. wind-powered and powered by spark-ignition internal combustion piston engine) free Cat B (10 yrs) 850240 Electric rotary converters free Cat B (10 yrs) 850300 Parts suitable for use solely or principally with electric motors and generators, electric generating sets and rotary converters, n.e.s. free Cat B (10 yrs) 850410 Ballasts for discharge lamps or tubes free Cat B (10 yrs) 850421 Liquid dielectric transformers, having a power handling capacity <= 650 kVA free Cat B (10 yrs) 850422 Liquid dielectric transformers, having a power handling capacity > 650 kVA but <= 10.000 kVA free Cat B (10 yrs) 850423 Liquid dielectric transformers, having a power handling capacity > 10.000 kVA free Cat B (10 yrs) 850431 Transformers having a power handling capacity <= 1 kVA (excl. liquid dielectric transformers) free Cat B (10 yrs) 850432 Transformers, having a power handling capacity > 1 kVA but <= 16 kVA (excl. liquid dielectric transformers) free Cat B (10 yrs) 850433 Transformers having a power handling capacity > 16 kVA but <= 500 kVA (excl. liquid dielectric transformers) free Cat B (10 yrs) 850434 Transformers having a power handling capacity > 500 kVA (excl. liquid dielectric transformers) free Cat B (10 yrs) 850440 Static converters free Cat B (10 yrs) 340/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 850450 Inductors (excl. inductors for discharge lamps or tubes) free Cat B (10 yrs) 850490 Parts of electrical transformers and inductors, n.e.s. free Cat B (10 yrs) 850511 Permanent magnets of metal and articles intended to become permanent magnets after magnetization (excl. chucks, clamps and similar free Cat B (10 yrs) holding devices) 850519 Permanent magnets and articles intended to become permanent magnets after magnetization, of materials other than metal free Cat B (10 yrs) 850520 Electromagnetic couplings, clutches and brakes free Cat B (10 yrs) 850590 Electromagnets and electromagnetic lifting heads, and their parts (excl. magnets for medical use); electromagnetic or permanent magnet free Cat B (10 yrs) chucks, clamps and similar holding devices and their parts, n.e.s. 850610 Manganese dioxide cells and batteries (excl. spent) free Cat E (excl) 850630 Mercuric oxide cells and batteries (excl. spent) free Cat E (excl) 850640 Silver oxide cells and batteries (excl. spent) free Cat E (excl) 850650 Lithium cells and batteries (excl. spent) free Cat E (excl) 850660 Air-zinc cells and batteries (excl. spent) free Cat E (excl) 850680 Primary cells and primary batteries, electric (excl. spent, and those of silver oxide, mercuric oxide, manganese dioxide, lithium and air-zinc) free Cat E (excl) 850690 Parts of primary cells and primary batteries, n.e.s. free Cat E (excl) 850710 Lead-acid accumulators of a kind used for starting piston engine "starter batteries" (excl. spent) free Cat B (10 yrs) 850720 Lead acid accumulators (excl. spent and starter batteries) free Cat B (10 yrs) 850730 Nickel-cadmium accumulators (excl. spent) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 341/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 850740 Nickel-iron accumulators (excl. spent) free Cat B (10 yrs) 850750 Nickel-metal hydride accumulators (excl. spent) free Cat B (10 yrs) 850760 Lithium-ion accumulators (excl. spent) free Cat B (10 yrs) 850780 Electric accumulators (excl. spent and lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride and lithium-ion accumulators) free Cat B (10 yrs) 850790 Plates, separators and other parts of electric accumulators, n.e.s. free Cat B (10 yrs) 850811 Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners, with self-contained electric motor, power <= 1 500 W and having a dust bag or free Cat B (10 yrs) other receptacle capacity <= 20 l 850819 Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners, with self-contained electric motor (excl. of a power <= 1 500 W and having free Cat B (10 yrs) a dust bag or other receptacle capacity <= 20 l) 850860 Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners (excl. with self-contained electric motor) free Cat B (10 yrs) 850870 Parts of vacuum cleaners, dry cleaners and wet vacuum cleaners, n.e.s. free Cat B (10 yrs) 850940 Domestic food grinders and mixers and fruit or vegetable juice extractors, with self-contained electric motor free Cat B (10 yrs) 850980 Electromechanical domestic appliances, with self-contained electric motor (excl. vacuum cleaners, dry and wet vacuum cleaners, food free Cat B (10 yrs) grinders and mixers, fruit or vegetable juice extractors, and hair- removing appliances) 850990 Parts of electromechanical domestic appliances, with self-contained electric motor, n.e.s. (excl. of vacuum cleaners, dry and wet vacuum free Cat B (10 yrs) cleaners) 851010 Shavers, electric free Cat B (10 yrs) 851020 Hair clippers with self-contained electric motor free Cat B (10 yrs) 851030 Hair-removing appliances with self-contained electric motor free Cat B (10 yrs) 342/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 851090 Parts of electric shavers, hair clippers and hair-removing appliances, with self-contained electric motor, n.e.s. free Cat B (10 yrs) 851110 Sparking plugs of a kind used for spark-ignition or compression-ignition internal combustion engines free Cat B (10 yrs) 851120 Ignition magnetos, magneto-dynamos and magnetic flywheels, for spark-ignition or compression- ignition internal combustion engines free Cat B (10 yrs) 851130 Distributors and ignition coils of a kind used for spark-ignition or compression-ignition internal combustion engines free Cat B (10 yrs) 851140 Starter motors and dual purpose starter-generators of a kind used for spark-ignition or compression- ignition internal combustion engines free Cat B (10 yrs) 851150 Generators of a kind used for internal combustion engines (excl. magneto dynamos and dual purpose starter-generators) free Cat B (10 yrs) 851180 Electrical ignition or starting equipment, incl. cut-outs, of a kind used for spark-ignition or compression-ignition internal combustion free Cat B (10 yrs) engines (excl. generators, starter motors, distributors, ignition coils, ignition magnetos, magnetic flywheels and sparking plugs) 851190 Parts of electrical ignition or starting equipment, generators, etc. of heading 8511, n.e.s. free Cat B (10 yrs) 851210 Electric lighting or visual signalling equipment of a kind used for bicycles (other than lamps of heading 8539) free Cat B (10 yrs) 851220 Electrical lighting or visual signalling equipment for motor vehicles (excl. lamps of heading 8539) free Cat B (10 yrs) 851230 Electrical sound signalling equipment for cycles or motor vehicles free Cat B (10 yrs) 851240 Electrical windscreen wipers, defrosters and demisters, for motor vehicles free Cat B (10 yrs) 851290 Parts of electrical lighting or signalling equipment, windscreen wipers, defrosters and demisters of a kind used for cycles and motor vehicles, free Cat B (10 yrs) n.e.s. 851310 Portable electrical lamps designed to function by their own source of energy free Cat E (excl) 851390 Parts of portable electrical lamps designed to function by their own source of energy, n.e.s. free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 343/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 851410 Resistance heated industrial or laboratory furnaces and ovens (excl. drying ovens) free Cat B (10 yrs) 851420 Furnaces and ovens functioning by induction or dielectric loss free Cat B (10 yrs) 851430 Electric industrial or laboratory furnaces and ovens (excl. resistance heated, induction, dielectric and drying furnaces and ovens) free Cat B (10 yrs) 851440 Equipment for the heat treatment of materials by induction or dielectric loss (excl. ovens and furnaces) free Cat B (10 yrs) 851490 Parts of electric industrial or laboratory furnaces and ovens, incl. of those functioning by induction or dielectric loss, and of industrial or free Cat B (10 yrs) laboratory equipment for the heat treatment of materials by induction or dielectric loss, n.e.s. (other than for the manufacture of semiconductor devices on semiconductor wafers) 851511 Soldering irons and guns, electric free Cat B (10 yrs) 851519 Brazing or soldering machines (excl. soldering irons and guns) free Cat B (10 yrs) 851521 Fully or partly automatic machines for resistance welding of metals free Cat B (10 yrs) 851529 Machines for resistance welding of metals, neither fully nor partly automatic free Cat B (10 yrs) 851531 Fully or partly automatic machines for arc welding of metals, incl. plasma arc welding free Cat B (10 yrs) 851539 Machines for arc welding of metals, incl. plasma arc welding, neither fully nor partly automatic free Cat B (10 yrs) 851580 Electric machines and apparatus for laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc welding; free Cat B (10 yrs) electric machines and apparatus for hot spraying of metals, metal carbides or cermets (excl. metal spray guns specified elsewhere) 851590 Parts of machines and apparatus for soldering or welding or for hot spraying of metals, metal carbides or cermets, n.e.s. (excl. wire bonders free Cat B (10 yrs) of a kind used for the manufacture of semiconductor devices) 851610 Electric instantaneous or storage water heaters and immersion heaters free Cat B (10 yrs) 851621 Electric storage heating radiators, for space-heating free Cat B (10 yrs) 344/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 851629 Electric space-heating and soil-heating apparatus (excl. storage heating radiators) free Cat B (10 yrs) 851631 Electric hairdryers free Cat B (10 yrs) 851632 Electro-thermic hairdressing apparatus (excl. hairdryers) free Cat B (10 yrs) 851633 Electric hand-drying apparatus free Cat B (10 yrs) 851640 Electric smoothing irons free Cat B (10 yrs) 851650 Microwave ovens free Cat B (10 yrs) 851660 Electric ovens, cookers, cooking plates and boiling rings, electric grillers and roasters, for domestic use (excl. space-heating stoves and free Cat B (10 yrs) microwave ovens) 851671 Electro-thermic coffee or tea makers, for domestic use free Cat B (10 yrs) 851672 Electric toasters, for domestic use free Cat B (10 yrs) 851679 Electro-thermic appliances, for domestic use (excl. hairdressing appliances and hand dryers, space- heating and soil-heating apparatus, water free Cat B (10 yrs) heaters, immersion heaters, smoothing irons, microwave ovens, ovens, cookers, cooking plates, boiling rings, grillers, roasters, coffee makers, tea makers and toasters) 851680 Electric heating resistors (excl. those of agglomerated coal and graphite) free Cat B (10 yrs) 851690 Parts of electric water heaters, immersion heaters, space-heating apparatus and soil-heating apparatus, hairdressing apparatus and hand free Cat B (10 yrs) dryers, electro-thermic appliances of a kind used for domestic purposes and electric heating resistors, n.e.s. 851711 Line telephone sets with cordless handsets free Cat E (excl) 851712 Telephones for cellular networks "mobile telephones" or for other wireless networks free Cat E (excl) 851718 Telephone sets (excl. line telephone sets with cordless handsets and telephones for cellular networks or for other wireless networks) free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 345/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 851761 Base stations of apparatus for the transmission or reception of voice, images or other data free Cat B (10 yrs) 851762 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, incl. switching and routing free Cat B (10 yrs) apparatus (excl. telephone sets, telephones for cellular networks or for other wireless networks) 851769 Apparatus for the transmission or reception of voice, images or other data, incl. apparatus for communication in a wired or wireless network free Cat B (10 yrs) [such as a local or wide area network] (excl. telephone sets, telephones for cellular networks or for other wireless networks, base stations, apparatus for the reception, conversion and transmission or regeneration of voice, images or other data, and transmission or reception apparatus of heading 8443, 8525, 8527 or 8528) 851770 Parts of telephone sets, telephones for cellular networks or for other wireless networks and of other apparatus for the transmission or free Cat B (10 yrs) reception of voice, images or other data, n.e.s. 851810 Microphones and stands therefor (excl. cordless microphones with built-in transmitter) free Cat B (10 yrs) 851821 Single loudspeakers, mounted in their enclosures free Cat B (10 yrs) 851822 Multiple loudspeakers, mounted in the same enclosure free Cat B (10 yrs) 851829 Loudspeakers, without enclosure free Cat B (10 yrs) 851830 Headphones and earphones, whether or not combined with microphone, and sets consisting of a microphone and one or more loudspeakers free Cat B (10 yrs) (excl. telephone sets, hearing aids and helmets with built- in headphones, whether or not incorporating a microphone) 851840 Audio-frequency electric amplifiers free Cat B (10 yrs) 851850 Electric sound amplifier sets free Cat E (excl) 851890 Parts of microphones, loudspeakers, headphones and earphones, earphones, audio-frequency electric amplifiers or electric sound amplifier free Cat B (10 yrs) sets, n.e.s. 851920 Sound recording or sound reproducing apparatus, operated by coins, banknotes, bank cards, tokens or by other means of payment [juke 10 % Cat E (excl) boxes] 346/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 851930 Turntables "record-decks" free Cat B (10 yrs) 851950 Telephone answering machines free Cat B (10 yrs) 851981 Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media (excl. those operated by coins, banknotes, free Cat B (10 yrs) bank cards, tokens or by other means of payment, turntables and telephone answering machines) 851989 Sound recording or sound reproducing apparatus (excl. using magnetic, optical or semiconductor media, those operated by coins, banknotes, free Cat E (excl) bank cards, tokens or by other means of payment, turntables and telephone answering machines) 852110 Magnetic tape-type video recording or reproducing apparatus, whether or not incorporating a video tuner (excl. video camera recorders) 10 % Cat E (excl) 852190 Video recording or reproducing apparatus, whether or not incorporating a video tuner (excl. magnetic tape-type and video camera recorders) 10 % Cat E (excl) 852210 Pick-up cartridges free Cat B (10 yrs) 852290 Parts and accessories suitable for use solely or principally with sound reproducing and recording apparatus and with video equipment for free Cat B (10 yrs) recording and reproducing pictures and sound (excl. pick-up devices for grooved recording media) 852321 Cards incorporating a magnetic stripe for the recording of sound or of other phenomena free Cat B (10 yrs) 852329 Magnetic media for the recording of sound or of other phenomena (excl. cards incorporating a magnetic stripe and goods of chapter 37) free Cat B (10 yrs) 852341 Optical media for the recording of sound or of other phenomena, unrecorded (excl. goods of chapter 37) free Cat E (excl) 852349 Optical media for the recording of sound or of other phenomena (excl. unrecorded and goods of chapter 37) free Cat E (excl) 852351 Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage free Cat E (excl) cards] (excl. goods of chapter 37) 852352 Cards incorporating one or more electronic integrated circuits "smart cards" free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 347/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 852359 Semiconductor media, unrecorded, for the recording of sound or of other phenomena (excl. solid- state non-volatile data storage devices, free Cat E (excl) smart cards and goods of chapter 37) 852380 Media for the recording of sound or of other phenomena, whether or not recorded, incl. matrices and masters for the production of discs free Cat E (excl) (excl. magnetic, optical and semiconductor media, and products of chapter 37) 852550 Transmission apparatus for radio-broadcasting or television, not incorporating reception apparatus 10 % Cat E (excl) 852560 Transmission apparatus for radio-broadcasting or television, incorporating reception apparatus 10 % Cat E (excl) 852580 Television cameras, digital cameras and video camera recorders 10 % Cat E (excl) 852610 Radar apparatus free Cat B (10 yrs) 852691 Radio navigational aid apparatus free Cat E (excl) 852692 Radio remote control apparatus free Cat B (10 yrs) 852712 Pocket-size radiocassette players [dimensions <= 170 mm x 100 mm x 45 mm], with built-in amplifier, without built-in loudspeakers, free Cat E (excl) capable of operating without an external source of electric power 852713 Radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing free Cat E (excl) apparatus (excl. pocket-size radiocassette players) 852719 Radio-broadcast receivers capable of operating without an external source of power, not combined with sound-reproducing apparatus free Cat E (excl) 852721 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, combined with free Cat E (excl) sound recording or reproducing apparatus 852729 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, not combined with free Cat E (excl) sound recording or reproducing apparatus 852791 Radio-broadcast receivers, for mains operation only, combined with sound recording or reproducing apparatus (excl. those of a kind used in free Cat E (excl) motor vehicles) 348/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 852792 Radio-broadcast receivers, for mains operation only, not combined with sound recording or reproducing apparatus but combined with free Cat E (excl) a clock (excl. those of a kind used in motor vehicles) 852799 Radio-broadcast receivers, for mains operation only, not combined with sound recording or reproducing apparatus and not combined with free Cat E (excl) a clock (excl. those of a kind used in motor vehicles) 852842 Cathode-ray tube monitors "CRT" capable of directly connecting to and designed for use with an automatic data processing machine of free Cat E (excl) heading 8471 (excl. with TV receiver) 852849 Cathode-ray tube monitors "CRT" (excl. computer monitors, with TV receiver) free Cat E (excl) 852852 Monitors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. CRT, with free Cat E (excl) TV receiver) 852859 Monitors (excl. with TV receiver, CRT and those designed for computer use) free Cat E (excl) 852862 Projectors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 (excl. with TV free Cat E (excl) receiver) 852869 Projectors (excl. with TV receiver, designed for computer use) free Cat E (excl) 852871 Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing 10 % Cat E (excl) apparatus, not designed to incorporate a video display or screen 852872 Reception apparatus for television, colour, whether or not incorporating radio-broadcast receivers or sound or video recording or 10 % Cat E (excl) reproducing apparatus, designed to incorporate a video display or screen 852873 Reception apparatus for television, black and white or other monochrome, whether or not incorporating radio-broadcast receivers or sound 10 % Cat E (excl) or video recording or reproducing apparatus, designed to incorporate a video display or screen 852910 Aerials and aerial reflectors of all kinds; parts suitable for use therewith, n.e.s. free Cat E (excl) 852990 Parts suitable for use solely or principally with transmission and reception apparatus for radio- broadcasting or television, television cameras, free Cat E (excl) digital cameras, video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, monitors and projectors, n.e.s. (excl. for aerials and aerial reflectors of all kinds) ELI: http://data.europa.eu/eli/dec/2025/537/oj 349/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 853010 Electrical signalling, safety or traffic control equipment for railways or tramways (excl. mechanical or electromechanical equipment of free Cat B (10 yrs) heading 8608) 853080 Electrical signalling, safety or traffic control equipment (excl. that for railways or tramways and mechanical or electromechanical equipment free Cat B (10 yrs) of heading 8608) 853090 Parts of electrical signalling, safety or traffic control equipment, n.e.s. free Cat B (10 yrs) 853110 Burglar or fire alarms and similar apparatus free Cat B (10 yrs) 853120 Indicator panels with liquid crystal devices "LCD" or light emitting diodes "LED" (excl. those for cycles, motor vehicles and traffic signalling) free Cat B (10 yrs) 853180 Electric sound or visual signalling apparatus (excl. indicator panels with liquid crystal devices or light emitting diodes, burglar or fire alarms free Cat B (10 yrs) and similar apparatus and apparatus for cycles, motor vehicles and traffic signalling) 853190 Parts of electric sound or visual signalling apparatus, n.e.s. free Cat B (10 yrs) 853210 Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power-handling capacity of >= 0,5 kvar "power capacitors" free Cat B (10 yrs) 853221 Fixed electrical capacitors, tantalum (excl. power capacitors) free Cat B (10 yrs) 853222 Fixed electrical capacitors, aluminium electrolytic (excl. power capacitors) free Cat B (10 yrs) 853223 Fixed electrical capacitors, ceramic dielectric, single layer (excl. power capacitors) free Cat B (10 yrs) 853224 Fixed electrical capacitors, ceramic dielectric, multilayer (excl. power capacitors) free Cat B (10 yrs) 853225 Fixed electrical capacitors, dielectric of paper or plastics (excl. power capacitors) free Cat B (10 yrs) 853229 Fixed electrical capacitors (excl. tantalum, aluminium electrolytic, ceramic, paper, plastic and power capacitors) free Cat B (10 yrs) 853230 Variable or adjustable "pre-set" electrical capacitors free Cat B (10 yrs) 350/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 853290 Parts of electrical "pre-set" capacitors, fixed, variable or adjustable, n.e.s. free Cat B (10 yrs) 853310 Fixed carbon resistors, composition or film types (excl. heating resistors) free Cat B (10 yrs) 853321 Fixed electrical resistors for a power handling capacity <= 20 W (excl. heating resistors) free Cat B (10 yrs) 853329 Fixed electrical resistors for a power handling capacity > 20 W (excl. heating resistors) free Cat B (10 yrs) 853331 Wirewound variable electrical resistors, incl. rheostats and potentiometers, for a power handling capacity <= 20 W (excl. heating resistors) free Cat B (10 yrs) 853339 Wirewound variable electrical resistors, incl. rheostats and potentiometers, for a power handling capacity > 20 W (excl. heating resistors) free Cat B (10 yrs) 853340 Electrical variable resistors, incl. rheostats and potentiometers (excl. wirewound variable resistors and heating resistors) free Cat B (10 yrs) 853390 Parts of electrical resistors, incl. rheostats and potentiometers, n.e.s. free Cat B (10 yrs) 853400 Printed circuits free Cat B (10 yrs) 853510 Fuses for a voltage > 1.000 V free Cat E (excl) 853521 Automatic circuit breakers for a voltage > 1.000 V but < 72,5 kV free Cat E (excl) 853529 Automatic circuit breakers for a voltage >= 72,5 kV free Cat E (excl) 853530 Isolating switches and make-and-break switches, for a voltage > 1.000 V free Cat E (excl) 853540 Lightning arresters, voltage limiters and surge suppressors, for a voltage > 1.000 V free Cat E (excl) 853590 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage > free Cat E (excl) 1.000 V (excl. fuses, automatic circuit breakers, isolating switches, make-and-break switches, lightning arresters, voltage limiters, surge suppressors and control desks, cabinets, panels etc. of heading 8537) 853610 Fuses for a voltage <= 1.000 V free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 351/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 853620 Automatic circuit breakers for a voltage <= 1.000 V free Cat E (excl) 853630 Apparatus for protecting electrical circuits for a voltage <= 1.000 V (excl. fuses and automatic circuit breakers) free Cat E (excl) 853641 Relays for a voltage <= 60 V free Cat E (excl) 853649 Relays for a voltage > 60 V but <= 1.000 V free Cat E (excl) 853650 Switches for a voltage <= 1.000 V (excl. relays and automatic circuit breakers) free Cat E (excl) 853661 Lamp holders for a voltage <= 1.000 V free Cat E (excl) 853669 Plugs and sockets for a voltage <= 1.000 V (excl. lamp holders) free Cat E (excl) 853670 Connectors for optical fibres, optical fibre bundles or cables free Cat E (excl) 853690 Electrical apparatus for switching electrical circuits, or for making connections to or in electrical circuits, for a voltage <= 1.000 V (excl. free Cat E (excl) fuses, automatic circuit breakers and other apparatus for protecting electrical circuits, relays and other switches, lamp holders, plugs and sockets) 853710 Boards, cabinets and similar combinations of apparatus for electric control or the distribution of electricity, for a voltage <= 1.000 V free Cat B (10 yrs) 853720 Boards, cabinets and similar combinations of apparatus for electric control or the distribution of electricity, for a voltage > 1.000 V free Cat B (10 yrs) 853810 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus free Cat E (excl) 853890 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537, n.e.s. (excl. boards, panels, consoles, desks, free Cat E (excl) cabinets and other bases for the goods of heading 8537, not equipped with their apparatus) 853910 Sealed beam lamp units free Cat E (excl) 853921 Tungsten halogen filament lamps (excl. sealed beam lamp units) free Cat E (excl) 352/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 853922 Filament lamps of a power <= 200 W and for a voltage > 100 V (excl. tungsten halogen filament lamps and ultraviolet or infra-red lamps) free Cat E (excl) 853929 Filament lamps, electric (excl. tungsten halogen lamps, lamps of a power <= 200 W and for a voltage > 100 V and ultraiolet or infra-red free Cat E (excl) lamps) 853931 Discharge lamps, fluorescent, hot cathode free Cat E (excl) 853932 Mercury or sodium vapour lamps; metal halide lamps free Cat E (excl) 853939 Discharge lamps (excl. hot-cathode fluorescent lamps, mercury or sodium vapour lamps, metal halide lamps and ultraviolet lamps) free Cat E (excl) 853941 Arc lamps free Cat E (excl) 853949 Ultraviolet or infra-red lamps free Cat E (excl) 853950 Light-emitting diode "LED" lamps free Cat B (10 yrs) 853990 Parts of electric filament or discharge lamps, sealed beam lamp units, ultraviolet or infra-red lamps, arc lamps and LED lamps, n.e.s. free Cat E (excl) 854011 Cathode ray television picture tubes, incl. video monitor cathode ray tubes, colour free Cat B (10 yrs) 854012 Cathode ray television picture tubes, incl. video monitor cathode ray tubes, black and white or other monochrome, with a screen free Cat B (10 yrs) width-to-height ratio of < 1,5 and a diagonal measurement of the screen > 72 cm 854020 Television camera tubes; image converters and intensifiers; other photo cathode tubes (excl. cathode ray television picture tubes incl. video free Cat B (10 yrs) monitor cathode ray tubes) 854040 Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch of < 0,4 mm (excl. photo free Cat B (10 yrs) cathode tubes and cathode ray tubes) ELI: http://data.europa.eu/eli/dec/2025/537/oj 353/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 854060 Cathoderay tubes (excl. television and video-monitor cathoderay tubes, television camera tubes, image converters or intensifiers, other free Cat B (10 yrs) photo-cathode tubes, black and white or other monochrome data-graphic display tubes and colour data-graphic display tubes with a phosphor dot screen pitch of < 0,4 mm) 854071 Magnetrons free Cat B (10 yrs) 854079 Microwave tubes, e.g. travelling wave tubes and carcinotrons (excl. magnetrons and grid-controlled tubes) free Cat B (10 yrs) 854081 Receiver or amplifier valves and tubes (excl. microwave tubes, photo-cathode tubes and cathode ray tubes) free Cat B (10 yrs) 854089 Electronic valves and tubes (excl. receiver or amplifier valves and tubes, microwave tubes, photo- cathode tubes, cathode ray tubes, black and free Cat B (10 yrs) white or other monochrome data-graphic display tubes and colour data-graphic display tubes with a phosphor dot screen pitch of < 0,4 mm) 854091 Parts of cathode ray tubes, n.e.s. free Cat B (10 yrs) 854099 Parts of thermionic, cold cathode or photo cathode valves and tubes, n.e.s. (excl. parts of cathode ray tubes) free Cat B (10 yrs) 854110 Diodes (excl. photosensitive or light emitting diodes "LED") free Cat B (10 yrs) 854121 Transistors with a dissipation rate < 1 W (excl. photosensitive transistors) free Cat B (10 yrs) 854129 Transistors with a dissipation rate >= 1 W (excl. photosensitive transistors) free Cat B (10 yrs) 854130 Thyristors, diacs and triacs (excl. photosensitive semiconductor devices) free Cat B (10 yrs) 854140 Photosensitive semiconductor devices, incl. photovoltaic cells whether or not assembled in modules or made up into panels; light emitting free Cat B (10 yrs) diodes (excl. photovoltaic generators) 854150 Semiconductor devices, n.e.s. free Cat B (10 yrs) 854160 Mounted piezoelectric crystals free Cat B (10 yrs) 854190 Parts of diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, light emitting diodes and mounted free Cat B (10 yrs) piezoelectric crystals, n.e.s. 354/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 854231 Electronic integrated circuits as processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, free Cat E (excl) clock and timing circuits, or other circuits 854232 Electronic integrated circuits as memories free Cat E (excl) 854233 Electronic integrated circuits as amplifiers free Cat E (excl) 854239 Electronic integrated circuits (excl. such as processors, controllers, memories and amplifiers) free Cat E (excl) 854290 Parts of electronic integrated circuits, n.e.s. free Cat B (10 yrs) 854310 Electrical particle accelerators for electrons, protons, etc. (excl. ion implanters for doping semiconductor materials) free Cat B (10 yrs) 854320 Signal generators, electrical free Cat B (10 yrs) 854330 Machines and apparatus for electroplating, electrolysis or electrophoresis free Cat B (10 yrs) 854370 Electrical machines and apparatus, having individual functions, n.e.s. in chapter 85 free Cat B (10 yrs) 854390 Parts of electrical machines and apparatus, having individual functions, n.e.s. in chapter 85 free Cat B (10 yrs) 854411 Winding wire for electrical purposes, of copper, insulated free Cat E (excl) 854419 Winding wire for electrical purposes, of material other than copper, insulated free Cat E (excl) 854420 Coaxial cable and other coaxial electric conductors, insulated free Cat E (excl) 854430 Ignition wiring sets and other wiring sets for vehicles, aircraft or ships free Cat E (excl) 854442 Electric conductors for a voltage <= 1.000 V, insulated, fitted with connectors, n.e.s. free Cat E (excl) 854449 Electric conductors, for a voltage <= 1.000 V, insulated, not fitted with connectors, n.e.s. free Cat B (10 yrs) 854460 Electric conductors, for a voltage > 1.000 V, insulated, n.e.s. free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 355/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 854470 Optical fibre cables made up of individually sheathed fibres, whether or not containing electric conductors or fitted with connectors free Cat E (excl) 854511 Electrodes of graphite or other carbon, for electric furnaces free Cat B (10 yrs) 854519 Electrodes of graphite or other carbon, for electrical purposes (excl. those used for furnaces) free Cat B (10 yrs) 854520 Carbon brushes for electrical purposes free Cat B (10 yrs) 854590 Articles of graphite or other carbon, for electrical purposes (excl. electrodes and carbon brushes) free Cat B (10 yrs) 854610 Electrical insulators of glass (excl. insulating fittings) free Cat B (10 yrs) 854620 Electrical insulators of ceramics (excl. insulating fittings) free Cat B (10 yrs) 854690 Electrical insulators (excl. those of glass or ceramics and insulating fittings) free Cat B (10 yrs) 854710 Insulating fittings for electrical purposes, of ceramics free Cat B (10 yrs) 854720 Insulating fittings for electrical purposes, of plastics free Cat B (10 yrs) 854790 Insulating fittings for electrical purposes, of materials other than ceramics or plastics; electrical conduit tubing and joints therefor, of base free Cat B (10 yrs) metal lined with insulating material 854810 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric free Cat B (10 yrs) accumulators 854890 Electrical parts of machinery or apparatus, not specified or included elsewhere in chapter 85 free Cat B (10 yrs) 860110 Rail locomotives powered from an external source of electricity free Cat B (10 yrs) 860120 Rail locomotives powered by electric accumulators free Cat B (10 yrs) 860210 Diesel-electric locomotives free Cat B (10 yrs) 356/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 860290 Rail locomotives (excl. those powered from an external source of electricity or by accumulators and diesel-electric locomotives) free Cat B (10 yrs) 860310 Self-propelled railway or tramway coaches, vans and trucks, powered from an external source of electricity (excl. those of heading 8604) free Cat B (10 yrs) 860390 Self-propelled railway or tramway coaches, vans and trucks (excl. those powered from an external source of electricity and those of heading free Cat B (10 yrs) 8604) 860400 Railway or tramway maintenance or service vehicles, whether or not self-propelled, e.g., workshops, cranes, ballast tampers, trackliners, free Cat B (10 yrs) testing coaches and track inspection vehicles 860500 Railway or tramway passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches (excl. free Cat B (10 yrs) self-propelled railway or tramway coaches, vans and trucks, railway or tramway maintenance or service vehicles and goods vans and wagons) 860610 Railway or tramway tank wagons and the like (excl. self-propelled) free Cat B (10 yrs) 860630 Railway or tramway self-discharging goods vans and wagons (excl. tank wagons and the like and insulated or refrigerated goods vans and free Cat B (10 yrs) wagons) 860691 Railway or tramway goods vans and wagons, covered and closed (excl. self-discharging goods vans and wagons and tank wagons and the free Cat B (10 yrs) like) 860692 Railway or tramway goods vans and wagons, open, with non-removable sides of a height > 60 cm (excl. self-discharging wagons) free Cat B (10 yrs) 860699 Railway or tramway goods vans and wagons (excl. those specially designed for the transport of highly radioactive materials, tank wagons and free Cat B (10 yrs) the like, insulated, refrigerated or self-discharging goods vans and wagons and open goods vans and wagons with non-removable sides of a height > 60 cm) 860711 Driving bogies and bissel-bogies for railway or tramway locomotives or rolling stock free Cat B (10 yrs) 860712 Bogies and driving bissel-bogies for railway or tramway locomotives or rolling stock (excl. driving bogies) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 357/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 860719 Axles, for electrical purposes, and wheels and parts thereof for railway or tramway locomotives or rolling stock; parts of bogies and free Cat B (10 yrs) bissel-bogies, n.e.s. 860721 Air brakes and parts thereof for railway or tramway locomotives or rolling stock, n.e.s. free Cat B (10 yrs) 860729 Brakes (other than air brakes), and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s. free Cat B (10 yrs) 860730 Hooks and other coupling devices, buffers, and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s. free Cat B (10 yrs) 860791 Parts of railway or tramway locomotives, n.e.s. free Cat B (10 yrs) 860799 Parts of rolling stock of heading 8603, 8604, 8605 or 8606, n.e.s. free Cat B (10 yrs) 860800 Railway or tramway track fixtures and fittings (excl. sleepers of wood, concrete or steel, sections of track and other track fixtures not yet free Cat B (10 yrs) assembled and railway or tramway track construction material); mechanical, incl. electromechanical, signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 860900 Containers, incl. containers for the transport of fluids, specially designed and equipped for carriage by one or more modes of transport free Cat B (10 yrs) 870110 Pedestrian-controlled agricultural tractors and similar tractors for industry (excl. tractor units for articulated lorries) 10 % Cat E (excl) 870120 Road tractors for semi-trailers 10 % Cat E (excl) 870130 Track-laying tractors (excl. pedestrian-controlled) 10 % Cat E (excl) 870191 Tractors, of an engine power <= 18 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and 10 % Cat E (excl) track-laying tractors) 870192 Tractors, of an engine power > 18 kW but <= 37 kW (excl. those of heading 8709, pedestrian- controlled tractors, road tractors for 10 % Cat E (excl) semi-trailers and track-laying tractors) 870193 Tractors, of an engine power > 37 kW but <= 75 kW (excl. those of heading 8709, pedestrian- controlled tractors, road tractors for 10 % Cat E (excl) semi-trailers and track-laying tractors) 358/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 870194 Tractors, of an engine power > 75 kW but <= 130 kW (excl. those of heading 8709, pedestrian- controlled tractors, road tractors for 10 % Cat E (excl) semi-trailers and track-laying tractors) 870195 Tractors, of an engine power > 130 kW (excl. those of heading 8709, pedestrian-controlled tractors, road tractors for semi-trailers and 10 % Cat E (excl) track-laying tractors) 870210 Motor vehicles for the transport of >= 10 persons, incl. driver, with only diesel engine 20 % Cat E (excl) 870220 Motor vehicles for the transport of >= 10 persons, incl. driver, with both diesel engine and electric motor as motors for propulsion 20 % Cat E (excl) 870230 Motor vehicles for the transport of >= 10 persons, incl. driver, with both spark-ignition internal combustion reciprocating piston engine and 20 % Cat E (excl) electric motor as motors for propulsion 870240 Motor vehicles for the transport of >= 10 persons, incl. driver, with only electric motor for propulsion 20 % Cat E (excl) 870290 Motor vehicles for the transport of >= 10 persons, incl. driver (excl. with diesel engine or electric motor for propulsion) 20 % Cat E (excl) 870310 Vehicles for the transport of <10 persons on snow; golf cars and similar vehicles 30 % Cat E (excl) 870321 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 10 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine of a cylinder capacity <= 1.000 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870322 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 20 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1.000 cm3 but <= 1.500 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870323 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 20 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1.500 cm3 but <= 3.000 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870324 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 40 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3.000 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) ELI: http://data.europa.eu/eli/dec/2025/537/oj 359/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 870331 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 10 % Cat E (excl) diesel engine of a cylinder capacity <= 1.500 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870332 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 40 % Cat E (excl) diesel engine of a cylinder capacity > 1.500 cm3 but <= 2.500 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870333 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 40 % Cat E (excl) diesel engine of a cylinder capacity > 2.500 cm3 (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870340 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with both 20 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion (excl. vehicles for travelling on snow, other specially designed vehicles of subheading 8703.10 and plug-in hybrids) 870350 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with both 40 % Cat E (excl) diesel engine and electric motor as motors for propulsion (excl. vehicles for travelling on snow, other specially designed vehicles of subheading 8703.10 and plug-in hybrids) 870360 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with both 40 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870370 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with both 40 % Cat E (excl) diesel engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 870380 Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only 40 % Cat E (excl) electric motor for propulsion (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10) 360/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 870390 Motor cars and other vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with engines other 40 % Cat E (excl) than internal combustion piston engine or electric motor (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) 870410 Dumpers for off-highway use 10 % Cat E (excl) 870421 Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of 10 % Cat E (excl) a gross vehicle weight <= 5 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) 870422 Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of 20 % Cat E (excl) a gross vehicle weight > 5 t but <= 20 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) 870423 Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of 40 % Cat E (excl) a gross vehicle weight > 20 t (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) 870431 Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight <= 5 t (excl. 10 % Cat E (excl) dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) 870432 Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t (excl. 20 % Cat E (excl) dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) 870490 Motor vehicles for the transport of goods, with engines other than internal combustion piston engine (excl. dumpers for off-highway use of 40 % Cat E (excl) subheading 8704.10 and special purpose motor vehicles of heading 8705) 870510 Crane lorries (excl. breakdown lorries) 10 % Cat E (excl) 870520 Mobile drilling derricks 10 % Cat E (excl) 870530 Fire fighting vehicles (excl. vehicles for transporting persons) 10 % Cat E (excl) 870540 Concrete-mixer lorries 10 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 361/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 870590 Special purpose motor vehicles (other than those principally designed for the transport of persons or goods and excl. concrete-mixer lorries, 10 % Cat E (excl) fire fighting vehicles, mobile drilling derricks and crane lorries) 870600 Chassis fitted with engines, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat B (10 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles of heading 8701 to 8705 (excl. those with engines and cabs) 870710 Bodies for motor cars and other motor vehicles principally designed for the transport of persons free Cat B (10 yrs) 870790 Bodies for tractors, motor vehicles for the transport of ten or more persons, motor vehicles for the transport of goods and special purpose free Cat B (10 yrs) motor vehicles of heading 8705 870810 Bumpers and parts thereof for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat D (20 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870821 Safety seat belts for motor vehicles free Cat D (20 yrs) 870829 Parts and accessories of bodies for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat D (20 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. bumpers and parts thereof and safety seat belts) 870830 Brakes and servo-brakes and their parts, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor free Cat D (20 yrs) vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e. s. 870840 Gear boxes and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat D (20 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870850 Drive-axles with differential, whether or not provided with other transmission components, and non- driving axles, and parts thereof, for free Cat D (20 yrs) tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 362/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 870870 Road wheels and parts and accessories thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other free Cat D (20 yrs) motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870880 Suspension systems and parts thereof, incl. shock-absorbers, for tractors, motor vehicles for the transport of ten or more persons, motor cars free Cat D (20 yrs) and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870891 Radiators and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat D (20 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870892 Silencers "mufflers" and exhaust pipes, and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars free Cat D (20 yrs) and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870893 Clutches and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles free Cat D (20 yrs) principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870894 Steering wheels, steering columns and steering boxes, and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, free Cat D (20 yrs) motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870895 Safety airbags with inflator system and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and free Cat D (20 yrs) other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870899 Parts and accessories, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally free Cat D (20 yrs) designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. 870911 Electrical vehicles not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short free Cat B (10 yrs) distance transport of goods; tractors of the type used on railway station platforms ELI: http://data.europa.eu/eli/dec/2025/537/oj 363/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 870919 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports free Cat B (10 yrs) for short distance transport of goods; tractors of the type used on railway station platforms (excl. electrical trucks) 870990 Parts of self-propelled works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or free Cat B (10 yrs) airports for short distance transport of goods, incl. tractors for railways station platforms, n.e.s. 871000 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles, n.e.s. 100 % Cat E (excl) 871110 Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity <= 50 cm3 10 % Cat E (excl) 871120 Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 50 cm3 but <= 250 cm3 10 % Cat E (excl) 871130 Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 250 cm3 but <= 500 cm3 20 % Cat E (excl) 871140 Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 500 cm3 but <= 800 cm3 50 % Cat E (excl) 871150 Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 800 cm3 100 % Cat E (excl) 871160 Motorcycles, incl. mopeds, and cycles fitted with an auxiliary motor, with electric motor for propulsion 10 % Cat E (excl) 871190 Motorcycles, incl. mopeds, and cycles fitted with an auxiliary motor and side cars for motorcycles (excl. electric or with reciprocating internal 10 % Cat E (excl) combustion piston engine) 871200 Bicycles and other cycles, incl. delivery tricycles, not motorised free Cat B (10 yrs) 871310 Carriages for disabled persons, not mechanically propelled free Cat B (10 yrs) 871390 Carriages for disabled persons, motorised or otherwise mechanically propelled (excl. specially designed motor vehicles and bicycles) free Cat B (10 yrs) 871410 Parts and accessories of motorcycles, incl. mopeds, n.e.s. free Cat B (10 yrs) 364/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 871420 Parts and accessories for carriages for disabled persons, n.e.s. free Cat B (10 yrs) 871491 Frames and forks, and parts thereof, for cycles, n.e.s. (excl. for motorcycles) free Cat B (10 yrs) 871492 Wheel rims and spokes, for cycles (excl. for motorcycles) free Cat B (10 yrs) 871493 Hubs and free-wheel sprocket-wheels for cycles (excl. for motorcycles and coaster braking hubs and hub brakes) free Cat B (10 yrs) 871494 Brakes, incl. coaster braking hubs and hub brakes, and parts thereof, for cycles (excl. for motorcycles) free Cat B (10 yrs) 871495 Saddles for cycles (excl. for motorcycles) free Cat B (10 yrs) 871496 Pedals and crank-gear, and parts thereof, for bicycles, n.e.s. free Cat B (10 yrs) 871499 Parts and accessories, for bicycles, n.e.s. free Cat B (10 yrs) 871500 Baby carriages and parts thereof, n.e.s. free Cat B (10 yrs) 871610 Trailers and semi-trailers of the caravan type, for housing or camping free Cat B (10 yrs) 871620 Self-loading or self-unloading trailers and semi-trailers for agricultural purposes free Cat B (10 yrs) 871631 Tanker trailers and tanker semi-trailers, not designed for running on rails free Cat B (10 yrs) 871639 Trailers and semi-trailers for the transport of goods, not designed for running on rails (excl. self- loading or self-unloading trailers and free Cat B (10 yrs) semi-trailers for agricultural purposes and tanker trailers and tanker semi-trailers) 871640 Trailers and semi-trailers, not designed for running on rails (excl. trailers and semi-trailers for the transport of goods and those of the caravan free Cat B (10 yrs) type for housing or camping) 871680 Vehicles pushed or drawn by hand and other vehicles not mechanically propelled (excl. trailers and semi-trailers) free Cat E (excl) 871690 Parts of trailers and semi-trailers and other vehicles not mechanically propelled, n.e.s. free Cat B (10 yrs) 880100 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 365/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 880211 Helicopters of an unladen weight <= 2.000 kg free Cat B (10 yrs) 880212 Helicopters of an unladen weight > 2.000 kg free Cat B (10 yrs) 880220 Aeroplanes and other powered aircraft of an unladen weight <= 2.000 kg (excl. helicopters and dirigibles) free Cat B (10 yrs) 880230 Aeroplanes and other powered aircraft of an unladen weight > 2.000 kg but <= 15.000 kg (excl. helicopters and dirigibles) free Cat B (10 yrs) 880240 Aeroplanes and other powered aircraft of an of an unladen weight > 15.000 kg (excl. helicopters and dirigibles) free Cat B (10 yrs) 880260 Spacecraft, incl. satellites, and suborbital and spacecraft launch vehicles free Cat B (10 yrs) 880310 Propellers and rotors and parts thereof, for aircraft, n.e.s. free Cat B (10 yrs) 880320 Under-carriages and parts thereof, for aircraft, n.e.s. free Cat B (10 yrs) 880330 Parts of aeroplanes or helicopters, n.e.s. (excl. those for gliders) free Cat B (10 yrs) 880390 Parts of aircraft and spacecraft, n.e.s. free Cat B (10 yrs) 880400 Parachutes, incl. dirigible parachutes and paragliders, and rotochutes; parts thereof and accessories thereto, n.e.s. free Cat B (10 yrs) 880510 Aircraft launching gear and parts thereof, n.e.s. (excl. motor winches for launching gliders); deck- arrestor or similar gear and parts thereof, n. free Cat B (10 yrs) e.s. 880521 Air combat simulators and parts thereof free Cat B (10 yrs) 880529 Ground flying trainers and parts thereof, n.e.s. (excl. air combat simulators and parts thereof) free Cat B (10 yrs) 890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds free Cat B (10 yrs) 890120 Tankers free Cat B (10 yrs) 890130 Refrigerated vessels (excl. tankers) free Cat B (10 yrs) 366/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 890190 Vessels for the transport of goods and vessels for the transport of both persons and goods (excl. refrigerated vessels, tankers, ferry-boats and free Cat B (10 yrs) vessels principally designed for the transport of persons) 890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products (excl. fishing boats for sport) free Cat E (excl) 890310 Inflatable vessels for pleasure or sports free Cat E (excl) 890391 Sailboats and yachts, with or without auxiliary motor, for pleasure or sports free Cat E (excl) 890392 Motor boats and motor yachts, for pleasure or sports (other than outboard motor boats) free Cat E (excl) 890399 Vessels for pleasure or sports; rowing boats (excl. motor boats and motor yachts powered other than by outboard motors, sailboats and free Cat E (excl) yachts with or without auxiliary motor and inflatable boats) 890400 Tugs and pusher craft free Cat B (10 yrs) 890510 Dredgers free Cat B (10 yrs) 890520 Floating or submersible drilling or production platforms free Cat B (10 yrs) 890590 Light-vessels, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary to their main function (excl. dredgers, free Cat B (10 yrs) floating or submersible drilling or production platforms; fishing vessels and warships) 890610 Warships of all kinds free Cat B (10 yrs) 890690 Vessels, incl. lifeboats (excl. warships, rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up) free Cat B (10 yrs) 890710 Inflatable rafts free Cat B (10 yrs) 890790 Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. inflatable rafts, vessels of heading 8901 to 8906 free Cat B (10 yrs) and floating structures for breaking up) 890800 Vessels and other floating structures for breaking up free Cat B (10 yrs) 900110 Optical fibres, optical fibre bundles and cables (excl. made up of individually sheathed fibres of heading 8544) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 367/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 900120 Sheets and plates of polarising material free Cat B (10 yrs) 900130 Contact lenses free Cat B (10 yrs) 900140 Spectacle lenses of glass free Cat B (10 yrs) 900150 Spectacle lenses of materials other than glass free Cat B (10 yrs) 900190 Lenses, prisms, mirrors and other optical elements, of any material, unmounted (excl. such elements of glass not optically worked, contact free Cat B (10 yrs) lenses and spectacle lenses) 900211 Objective lenses for cameras, projectors or photographic enlargers or reducers free Cat B (10 yrs) 900219 Objective lenses (excl. for cameras, projectors or photographic enlargers or reducers) free Cat B (10 yrs) 900220 Filters, optical, being parts of or fittings for instruments, apparatus and appliances, framed or mounted free Cat B (10 yrs) 900290 Lenses, prisms, mirrors and other optical elements, mounted, of any material, being parts of or fittings for instruments or apparatus (excl. free Cat B (10 yrs) objective lenses for cameras, projectors or photographic enlargers or reducers, such elements of glass not optically worked, and filters) 900311 Frames and mountings for spectacles, goggles or the like, of plastics free Cat B (10 yrs) 900319 Frames and mountings for spectacles, goggles or the like (excl. of plastics) free Cat B (10 yrs) 900390 Parts of frames and mountings for spectacles, goggles or the like, n.e.s. free Cat B (10 yrs) 900410 Sunglasses free Cat B (10 yrs) 900490 Spectacles, goggles and the like, corrective, protective or other (excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses free Cat B (10 yrs) and frames and mountings for spectacles) 900510 Binoculars free Cat B (10 yrs) 368/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 900580 Monoculars, astronomical and other optical telescopes and other astronomical instruments (excl. binoculars, instruments for free Cat B (10 yrs) radio-astronomy and other instruments or apparatus specified elsewhere) 900590 Parts and accessories, incl. mountings, for binoculars, monoculars, astronomical and other optical telescopes, and other astronomical free Cat B (10 yrs) instruments, n.e.s. 900630 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison free Cat B (10 yrs) cameras for forensic or criminological laboratories 900640 Instant print cameras (excl. special cameras of subheading 9006.10 or 9006.30) free Cat B (10 yrs) 900651 Cameras with a through-the-lens viewfinder [single lens reflex "SLR"] for roll film of a width of <= 35 mm (excl. instant print cameras and free Cat E (excl) special camereas of subheading 9006.10 or 9006.30) 900652 Cameras for roll film of a width of < 35 mm (excl. instant print cameras, single lens reflex "SLR" cameras and special cameras of subheading free Cat E (excl) 9006.10 or 9006.30) 900653 Cameras for roll film of a width of 35 mm (excl. instant print cameras, single lens reflex cameras and special cameras of subheading 9006.10 free Cat E (excl) or 9006.30) 900659 Cameras for roll film of a width of > 35 mm or for film in the flat (excl. instant print cameras and cameras specially designed for underwater free Cat E (excl) use, for aerial survey or for medical or surgical examination of internal organs, and comparison cameras for forensic or criminological laboratories) 900661 Electronic discharge lamp flashlight apparatus for photographic purposes free Cat B (10 yrs) 900669 Photographic flashlights and flashlight apparatus (excl. with electronic discharge lamps) free Cat B (10 yrs) 900691 Parts and accessories for photographic cameras, n.e.s. free Cat B (10 yrs) 900699 Parts and accessories for photographic flashlights and flashlight apparatus, n.e.s. free Cat B (10 yrs) 900710 Cinematographic cameras free Cat B (10 yrs) 900720 Cinematographic projectors free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 369/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 900791 Parts and accessories for cinematographic cameras, n.e.s. free Cat B (10 yrs) 900792 Parts and accessories for cinematographic projectors, n.e.s. free Cat B (10 yrs) 900850 Image projectors, and photographic enlargers and reducers (excl. cinematographic and parts) free Cat B (10 yrs) 900890 Parts and accessories for image projectors, photographic enlargers and reducers, n.e.s. free Cat B (10 yrs) 901010 Apparatus and equipment for automatically developing photographic or cinematographic film or paper in rolls or for automatically free Cat B (10 yrs) exposing developed film to rolls of photographic paper 901050 Apparatus and equipment for photographic or cinematographic laboratories, n.e.s.; negatoscopes free Cat B (10 yrs) 901060 Projection screens free Cat B (10 yrs) 901090 Parts and accessories for apparatus and equipment for photographic or cinematographic laboratories, negatoscopes and projection screens, free Cat B (10 yrs) n.e.s. 901110 Stereoscopic optical microscopes free Cat B (10 yrs) 901120 Optical microscopes, for photomicrography, cinephotomicrography or microprojection (excl. stereoscopic microscopes) free Cat B (10 yrs) 901180 Optical microscopes (excl. for photomicrography, cinephotomicrography or microprojection, stereoscopic microscopes, binocular free Cat B (10 yrs) microscopes for ophthalmology and instruments, appliances and machines of heading 9031) 901190 Parts and accessories for compound optical microscopes, n.e.s. free Cat B (10 yrs) 901210 Electron microscopes, proton microscopes and diffraction apparatus free Cat B (10 yrs) 901290 Parts and accessories for electron microscopes, proton microscopes and diffraction apparatus, n.e.s. free Cat B (10 yrs) 901310 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of free Cat B (10 yrs) chapter 90 or Section 16, chapters 84 and 85 901320 Lasers (excl. laser diodes) free Cat B (10 yrs) 370/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 901380 Liquid crystal devices, n.e.s. and other optical appliances and instruments not elsewhere specified in chapter 90 free Cat B (10 yrs) 901390 Parts and accessories for liquid crystal devices "LCD", lasers and other appliances and instruments not elsewhere specified in chapter 90, n.e. free Cat B (10 yrs) s. 901410 Direction finding compasses free Cat B (10 yrs) 901420 Instruments and appliances for aeronautical or space navigation (excl. compasses and radio navigational equipment) free Cat B (10 yrs) 901480 Navigational instruments and apparatus (excl. for aeronautical or space navigation, compasses and radio navigational equipment) free Cat B (10 yrs) 901490 Parts and accessories for compasses and other navigational instruments and appliances, n.e.s. free Cat B (10 yrs) 901510 Rangefinders free Cat B (10 yrs) 901520 Theodolites and tachymeters "tacheometers" free Cat B (10 yrs) 901530 Levels free Cat B (10 yrs) 901540 Photogrammetrical surveying instruments and appliances free Cat B (10 yrs) 901580 Instruments and appliances used in geodesy, topography, hydrography, oceanography, hydrology, meteorology or geophysics (excl. free Cat B (10 yrs) compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) 901590 Parts and accessories for instruments and appliances used in geodesy, topography, photogrammetrical surveying, hydrography, free Cat B (10 yrs) oceanography, hydrology, meteorology or geophysics, and for rangefinders, n.e.s. 901600 Balances of a sensitivity of 50 mg or better, with or without weights free Cat B (10 yrs) 901710 Drafting tables and machines, whether or not automatic (excl. units for automatic data-processing equipment) free Cat B (10 yrs) 901720 Drawing, marking-out and mathematical calculating instruments (excl. drafting tables and machines and calculating machines) free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 371/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 901730 Micrometers, callipers and gauges (excl. gauges without adjustable devices of subheading 9031.80) free Cat B (10 yrs) 901780 Instruments for measuring length, for use in the hand, n.e.s. free Cat B (10 yrs) 901790 Parts and accessories for drawing, marking-out or mathematical calculating instruments and instruments for measuring length for use in the free Cat B (10 yrs) hand, n.e.s. 901811 Electro-cardiographs free Cat B (10 yrs) 901812 Ultrasonic scanning apparatus free Cat B (10 yrs) 901813 Magnetic resonance imaging apparatus free Cat B (10 yrs) 901814 Scintigraphic apparatus free Cat B (10 yrs) 901819 Electro-diagnostic apparatus, incl. apparatus for functional exploratory examination or for checking physiological parameters (excl. free Cat B (10 yrs) electro-cardiographs, ultrasonic scanning apparatus, magnetic resonance imaging apparatus and scintigraphic apparatus) 901820 Ultraviolet or infra-red ray apparatus used in medical, surgical, dental or veterinary sciences free Cat B (10 yrs) 901831 Syringes, with or without needles, used in medical, surgical, dental or veterinary sciences free Cat B (10 yrs) 901832 Tubular metal needles and needles for sutures, used in medical, surgical, dental or veterinary sciences free Cat B (10 yrs) 901839 Needles, catheters, cannulae and the like, used in medical, surgical, dental or veterinary sciences (excl. syringes, tubular metal needles and free Cat B (10 yrs) needles for sutures) 901841 Dental drill engines, whether or not combined on a single base with other dental equipment free Cat B (10 yrs) 901849 Instruments and appliances used in dental sciences, n.e.s. free Cat B (10 yrs) 901850 Ophthalmic instruments and appliances, n.e.s. free Cat B (10 yrs) 901890 Instruments and appliances used in medical, surgical or veterinary sciences, n.e.s. free Cat B (10 yrs) 372/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 901910 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus free Cat B (10 yrs) 901920 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus free Cat B (10 yrs) 902000 Breathing appliances and gas masks (excl. protective masks having neither mechanical parts nor replaceable filters, and artificial respiration free Cat B (10 yrs) or other therapeutic respiration apparatus) 902110 Orthopaedic or fracture appliances free Cat B (10 yrs) 902121 Artificial teeth free Cat B (10 yrs) 902129 Dental fittings (excl. artificial teeth) free Cat B (10 yrs) 902131 Artificial joints for orthopaedic purposes free Cat B (10 yrs) 902139 Artificial parts of the body (excl. artificial teeth and dental fittings and artificial joints) free Cat B (10 yrs) 902140 Hearing aids (excl. parts and accessories) free Cat B (10 yrs) 902150 Pacemakers for stimulating heart muscles (excl. parts and accessories) free Cat B (10 yrs) 902190 Articles and appliances, which are worn or carried, or implanted in the body, to compensate for a defect or disability (excl. artificial parts of free Cat B (10 yrs) the body, complete hearing aids and complete pacemakers for stimulating heart muscles) 902212 Computer tomography apparatus free Cat B (10 yrs) 902213 Apparatus based on the use of X-rays for dental uses free Cat B (10 yrs) 902214 Apparatus based on the use of X-rays, for medical, surgical or veterinary uses (excl. for dental purposes and computer tomography free Cat B (10 yrs) apparatus) 902219 Apparatus based on the use of X-rays (other than for medical, surgical, dental or veterinary uses) free Cat B (10 yrs) 902221 Apparatus based on the use of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 373/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 902229 Apparatus based on the use of alpha, beta or gamma radiations (other than for medical, surgical, dental or veterinary uses) free Cat B (10 yrs) 902230 X-ray tubes free Cat B (10 yrs) 902290 X-ray generators other than X-ray tubes, high tension generators, control panels and desks, screens, examination or treatment tables, chairs free Cat B (10 yrs) and the like, and general parts and accessories for apparatus of heading 9022, n.e.s. 902300 Instruments, apparatus and models designed for demonstrational purposes, e.g. in education or exhibitions, unsuitable for other uses (excl. free Cat B (10 yrs) ground flying trainers of heading 8805, collectors' pieces of heading 9705 and antiques of an age > 100 years of heading 9706) 902410 Machines and appliances for testing metals free Cat B (10 yrs) 902480 Machines and appliances for testing the mechanical properties of materials (excl. metals) free Cat B (10 yrs) 902490 Parts and accessories for machines and appliances for testing the mechanical properties of materials, n.e.s. free Cat B (10 yrs) 902511 Thermometers, liquid-filled, for direct reading, not combined with other instruments free Cat B (10 yrs) 902519 Thermometers and pyrometers, not combined with other instruments (excl. liquid-filled thermometers for direct reading) free Cat B (10 yrs) 902580 Hydrometers, areometers and similar floating instruments, barometers, hygrometers and psychrometers, whether or not combined with each free Cat B (10 yrs) other or with thermometers 902590 Parts and accessories for hydrometers, areometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and free Cat B (10 yrs) psychrometers, n.e.s. 902610 Instruments and apparatus for measuring or checking the flow or level of liquids (excl. meters and regulators) free Cat B (10 yrs) 902620 Instruments and apparatus for measuring or checking pressure of liquids or gases (excl. regulators) free Cat B (10 yrs) 902680 Instruments or apparatus for measuring or checking variables of liquids or gases, n.e.s. free Cat B (10 yrs) 902690 Parts and accessories for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, free Cat B (10 yrs) n.e.s. 374/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 902710 Gas or smoke analysis apparatus free Cat B (10 yrs) 902720 Chromatographs and electrophoresis instruments free Cat B (10 yrs) 902730 Spectrometers, spectrophotometers and spectrographs using optical radiations, such as UV, visible, IR free Cat B (10 yrs) 902750 Instruments and apparatus for physical or chemical analysis, using UV, visible or IR optical radiations (excl. spectrometers, free Cat B (10 yrs) spectrophotometers, spectrographs, and gas or smoke analysis apparatus) 902780 Instruments and apparatus for physical or chemical analysis, or for measuring or checking viscosity, porosity, expansion, surface tension or free Cat B (10 yrs) the like, or for measuring or checking quantities of heat, sound or light, n.e.s. 902790 Microtomes; parts and accessories of instruments and apparatus for physical or chemical analysis, instruments and apparatus for measuring free Cat B (10 yrs) or checking viscosity, porosity, expansion, surface tension or the like, instruments and apparatus for measuring or checking quantities of heat, sound or light, and of microtomes, n.e.s. 902810 Gas meters, incl. calibrating meters therefor free Cat B (10 yrs) 902820 Liquid meters, incl. calibrating meters therefor free Cat B (10 yrs) 902830 Electricity supply or production meters, incl. calibrating meters therefor free Cat B (10 yrs) 902890 Parts and accessories for gas, liquid or electricity supply or production meters, n.e.s. free Cat B (10 yrs) 902910 Revolution counters, production counters, taximeters, milometers, pedometers and the like (excl. gas, liquid and electricity meters) free Cat B (10 yrs) 902920 Speed indicators and tachometers, stroboscopes free Cat B (10 yrs) 902990 Parts and accessories for revolution counters, production counters, taximeters, milometers, pedometers and the like, speed indicators and free Cat B (10 yrs) tachometers, and stroboscopes, n.e.s. 903010 Instruments and apparatus for measuring or detecting ionising radiations free Cat B (10 yrs) 903020 Oscilloscopes and oscillographs free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 375/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 903031 Multimeters for voltage, current, resistance or electrical power, without recording device free Cat B (10 yrs) 903032 Multimeters with recording device free Cat B (10 yrs) 903033 Instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, without recording device (excl. free Cat B (10 yrs) multimeters, and oscilloscopes and oscillographs) 903039 Instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, with recording device (excl. free Cat B (10 yrs) multimeters, and oscilloscopes and oscillographs) 903040 Instruments and apparatus for measuring or checking electrical quantities, specifically for telecommunications, e.g. cross-talk meters, gain free Cat B (10 yrs) measuring instruments, distortion factor meters, psophometers 903082 Instruments and apparatus for measuring or checking semiconductor wafers or devices free Cat B (10 yrs) 903084 Instruments and apparatus for measuring or checking electrical quantities, with recording device (excl. appliances specially designed for free Cat B (10 yrs) telecommunications, multimeters, oscilloscopes and oscillographs, and apparatus for measuring or checking semiconductor wafers or devices) 903089 Instruments and apparatus for measuring or checking electrical quantities, without recording device, n.e.s. free Cat B (10 yrs) 903090 Parts and accessories for instruments and apparatus for measuring or checking electrical quantities or for detecting ionising radiations, n.e.s. free Cat B (10 yrs) 903110 Machines for balancing mechanical parts free Cat B (10 yrs) 903120 Test benches for motors, generators, pumps, etc. free Cat B (10 yrs) 903141 Optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in free Cat B (10 yrs) manufacturing semiconductor devices 903149 Optical instruments, appliances and machines for measuring or checking, not elsewhere specified or included in chapter 90 free Cat B (10 yrs) 903180 Instruments, appliances and machines for measuring or checking, not elsewhere specified in chapter 90 (excl. optical) free Cat B (10 yrs) 376/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 903190 Parts and accessories for instruments, appliances and machines for measuring and checking, n.e.s. free Cat B (10 yrs) 903210 Thermostats free Cat B (10 yrs) 903220 Manostats (excl. taps, cocks and valves of heading 8481) free Cat B (10 yrs) 903281 Hydraulic or pneumatic regulating or controlling instruments and apparatus (excl. manostats and taps, cocks and valves of heading 8481) free Cat B (10 yrs) 903289 Regulating or controlling instruments and apparatus (excl. hydraulic or pneumatic, manostats, thermostats, and taps, cocks and valves of free Cat B (10 yrs) heading 8481) 903290 Parts and accessories for regulating or controlling instruments and apparatus, n.e.s. free Cat B (10 yrs) 903300 Parts and accessories for machines, appliances, instruments or other apparatus in chapter 90, specified neither in this chapter nor elsewhere free Cat B (10 yrs) 910111 Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, electrically 10 % Cat E (excl) operated, with mechanical display only (excl. with backs made of steel) 910119 Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, electrically 10 % Cat E (excl) operated, with opto-electronic display and with combined mechanical and opto-electronic display (excl. with backs made of steel) 910121 Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, with automatic 10 % Cat E (excl) winding (excl. with backs made of steel) 910129 Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, with hand winding 10 % Cat E (excl) only (excl. with backs made of steel) 910191 Pocket-watches and the like, incl. stop-watches, of precious metal or of metal clad with precious metal, electrically operated (excl. with backs 10 % Cat E (excl) made of steel and wrist-watches) 910199 Pocket-watches and the like, incl. stop-watches, of precious metal or of metal clad with precious metal, with hand or automatic winding 10 % Cat E (excl) (excl. with backs made of steel and wrist-watches) ELI: http://data.europa.eu/eli/dec/2025/537/oj 377/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 910211 Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with mechanical display only (excl. of precious metal free Cat B (10 yrs) or of metal clad with precious metal) 910212 Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with opto- electronic display only (excl. of precious free Cat B (10 yrs) metal or of metal clad with precious metal) 910219 Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with combined mechanical and opto-electronic free Cat B (10 yrs) display (excl. of precious metal or of metal clad with precious metal) 910221 Wrist-watches, whether or not incorporating a stop-watch facility, with automatic winding (excl. of precious metal or of metal clad with free Cat B (10 yrs) precious metal) 910229 Wrist-watches, whether or not incorporating a stop-watch facility, with hand winding only (excl. of precious metal or of metal clad with free Cat B (10 yrs) precious metal) 910291 Pocket-watches and the like, incl. stop-watches, electrically operated (excl. of precious metal or of metal clad with precious metal) free Cat B (10 yrs) 910299 Pocket-watches and the like, incl. stop-watches, with hand or automatic winding (excl. of precious metal or of metal clad with precious free Cat B (10 yrs) metal) 910310 Clocks with watch movements, electrically operated (excl. wrist-watches, pocket-watches and other watches of heading 9101 or 9102, and free Cat B (10 yrs) instrument panel clocks and the like of heading 9104) 910390 Clocks with watch movements (excl. electrically operated, wrist-watches, pocket-watches and other watches of heading 9101 or 9102, and free Cat B (10 yrs) instrument panel clocks and the like of heading 9104) 910400 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, vessels and other vehicles 10 % Cat E (excl) 910511 Alarm clocks, electrically operated 10 % Cat E (excl) 910519 Alarm clocks (excl. electrically operated) 10 % Cat E (excl) 910521 Wall clocks, electrically operated 10 % Cat E (excl) 378/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 910529 Wall clocks (excl. electrically operated) 10 % Cat E (excl) 910591 Clocks, electrically operated (excl. wrist-watches, pocket-watches and other watches of heading 9101 or 9102, clocks with watch 10 % Cat E (excl) movements of heading 9103, instrument panel clocks and the like of heading 9104, alarm clocks and wall clocks) 910599 Clocks (excl. electrically operated, wrist-watches, pocket-watches and other watches of heading 9101 or 9102, clocks with watch 10 % Cat E (excl) movements of heading 9103, instrument panel clocks and the like of heading 9104, alarm clocks and wall clocks) 910610 Time registers and time recorders free Cat B (10 yrs) 910690 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch free Cat B (10 yrs) movement or with synchronous motor (excl. clocks of heading 9101 to 9105, time registers and time recorders) 910700 Time switches with clock or watch movement or with synchronous motor free Cat B (10 yrs) 910811 Watch movements, complete and assembled, electrically operated, with mechanical display only or with a device to which a mechanical free Cat B (10 yrs) display can be incorporated 910812 Watch movements, complete and assembled, electrically operated, with opto-electronic display only free Cat B (10 yrs) 910819 Watch movements, complete and assembled, electrically operated, with combined opto-electronic and mechanical display, whether or not free Cat B (10 yrs) with dial and hands 910820 Watch movements, complete and assembled, with automatic winding free Cat B (10 yrs) 910890 Watch movements, complete and assembled, with hand winding only free Cat B (10 yrs) 910910 Clock movements, complete and assembled, electrically operated (excl. watch movements) free Cat B (10 yrs) 910990 Clock movements, complete and assembled (excl. electrically operated and watch movements) free Cat B (10 yrs) 911011 Complete watch movements, unassembled or partly assembled movement sets free Cat B (10 yrs) 911012 Incomplete watch movements, assembled free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 379/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 911019 Rough clock movements free Cat B (10 yrs) 911090 Complete, unassembled or partly assembled clock movements "movement sets"; incomplete clock movements, assembled (excl. rough clock free Cat B (10 yrs) movements and watch movements) 911110 Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of precious metal or of metal clad with precious metal free Cat B (10 yrs) 911120 Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of base metal, whether or not gold- or silver-plated free Cat B (10 yrs) 911180 Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of materials other than precious metal, clad with free Cat B (10 yrs) precious metal or base metal 911190 Parts of cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, n.e.s. free Cat B (10 yrs) 911220 Clock and watch cases (excl. for wrist-watches, pocket-watches and other watches of heading 9101 or 9102) free Cat B (10 yrs) 911290 Parts of clock and watch cases, n.e.s. (excl. for wrist-watches, pocket-watches and other watches of heading 9101 or 9102) free Cat B (10 yrs) 911310 Watch straps, watch bands and watch bracelets, and parts thereof, of precious metal or of metal clad with precious metal, n.e.s. free Cat B (10 yrs) 911320 Watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver-plated, n.e.s. free Cat B (10 yrs) 911390 Watch straps, watch bands and watch bracelets, and parts thereof, n.e.s. free Cat B (10 yrs) 911410 Springs for clocks or watches, incl. hairsprings free Cat B (10 yrs) 911430 Dials for clocks or watches free Cat B (10 yrs) 911440 Plates and bridges for clocks or watches free Cat B (10 yrs) 911490 Clock or watch parts, n.e.s. free Cat B (10 yrs) 920110 Upright pianos free Cat B (10 yrs) 380/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 920120 Grand pianos free Cat B (10 yrs) 920190 Harpsichords and other keyboard stringed instruments (excl. pianos) free Cat B (10 yrs) 920210 Violins and other string instruments free Cat B (10 yrs) 920290 Guitars, harps and other string musical instruments (excl. with keyboard and those played with a bow) free Cat B (10 yrs) 920510 Brass-wind instruments free Cat B (10 yrs) 920590 Wind musical instruments (excl. brass-wind instruments) free Cat B (10 yrs) 920600 Percussion musical instruments, e.g. drums, xylophones, cymbals, castanets, maracas free Cat E (excl) 920710 Keyboard instruments, the sound of which is produced, or must be amplified, electrically (excl. accordions) free Cat B (10 yrs) 920790 Accordions and musical instruments without keyboards, the sound of which is produced, or must be amplified, electrically free Cat B (10 yrs) 920810 Musical boxes free Cat B (10 yrs) 920890 Fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any free Cat B (10 yrs) other heading in chapter 92; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 920930 Musical instrument strings free Cat B (10 yrs) 920991 Parts and accessories for pianos, n.e.s. free Cat B (10 yrs) 920992 Parts and accessories for string musical instruments without keyboards, n.e.s. (excl. strings and those for musical instruments, the sound of free Cat B (10 yrs) which is produced, or must be amplified, electrically) 920994 Parts and accessories for musical instruments, the sound of which is produced, or must be amplified, electrically, n.e.s. free Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/537/oj 381/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 920999 Parts and accessories for musical instruments "e.g. mechanisms for musical boxes, cards, discs and rolls for mechanical instruments" n.e.s.; free Cat B (10 yrs) metronomes, tuning forks and pitch pipes of all kinds (excl. musical instrument strings and parts and accessories for pianos and for string musical instruments without keyboards) 940110 Seats for aircraft free Cat E (excl) 940120 Seats for motor vehicles free Cat E (excl) 940130 Swivel seats with variable height adjustments (excl. medical, surgical, dental or veterinary, and barbers' chairs) free Cat E (excl) 940140 Seats, convertible into beds (excl. garden seats and camping equipment, and medical, dental or surgical furniture) free Cat E (excl) 940152 Seats of bamboo free Cat E (excl) 940153 Seats of rattan free Cat E (excl) 940159 Seats of cane, osier or similar materials (excl. of bamboo or rattan) free Cat E (excl) 940161 Upholstered seats, with wooden frames (excl. convertible into beds) free Cat E (excl) 940169 Seats, with wooden frames (excl. upholstered) free Cat E (excl) 940171 Upholstered seats, with metal frames (excl. seats for aircraft or motor vehicles, swivel seats with variable height adjustments and medical, free Cat E (excl) dental or surgical furniture) 940179 Seats, with metal frames (excl. upholstered, swivel seats with variable height adjustments and medical, dental or surgical furniture) free Cat E (excl) 940180 Seats, n.e.s. free Cat E (excl) 940190 Parts of seats, n.e.s. free Cat E (excl) 940210 Dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movement, and parts thereof, n.e.s. free Cat B (10 yrs) 382/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 940290 Operating tables, examination tables, and other medical, dental, surgical or veterinary furniture (excl. dentists' or similar chairs, special tables free Cat B (10 yrs) for X-ray examination, and stretchers and litters, incl. trolley- stretchers) 940310 Metal furniture for offices (excl. seats) free Cat E (excl) 940320 Metal furniture (excl. for offices, seats and medical, surgical, dental or veterinary furniture) free Cat E (excl) 940330 Wooden furniture for offices (excl. seats) free Cat E (excl) 940340 Wooden furniture for kitchens (excl. seats) free Cat E (excl) 940350 Wooden furniture for bedrooms (excl. seats) free Cat E (excl) 940360 Wooden furniture (excl. for offices, kitchens and bedrooms, and seats) free Cat E (excl) 940370 Furniture of plastics (excl. medical, dental, surgical or veterinary, and seats) free Cat E (excl) 940382 Furniture of bamboo (excl. seats and medical, surgical, dental or veterinary furniture) free Cat E (excl) 940383 Furniture of rattan (excl. seats and medical, surgical, dental or veterinary furniture) free Cat E (excl) 940389 Furniture of other materials, including cane, osier or similar materials (excl. of bamboo, rattan, metal, wood and plastics, and seats and free Cat E (excl) medical, surgical, dental or veterinary furniture) 940390 Parts of furniture, n.e.s. (excl. of seats and medical, surgical, dental or veterinary furniture) free Cat E (excl) 940410 Mattress supports for bed frames (excl. spring interiors for seats) free Cat E (excl) 940421 Mattresses of cellular rubber or plastics, whether or not covered free Cat E (excl) 940429 Mattresses, fitted with springs or stuffed or internally filled with any material (excl. cellular rubber or plastics, pneumatic or water mattresses free Cat E (excl) and pillows) 940430 Sleeping bags, whether or non-electrically heated free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 383/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 940490 Articles of bedding and similar furnishing, fitted with springs or stuffed or internally filled with any material or of cellular rubber or plastics free Cat E (excl) (excl. mattress supports, mattresses, sleeping bags, pneumatic or water mattresses and pillows, blankets and covers) 940510 Chandeliers and other electric ceiling or wall lighting fittings (excl. for lighting public open spaces or thoroughfares) free Cat B (10 yrs) 940520 Electric table, desk, bedside or floor-standing lamps free Cat B (10 yrs) 940530 Electric lighting sets of a kind used for Christmas trees free Cat B (10 yrs) 940540 Electric lamps and lighting fittings, n.e.s. free Cat B (10 yrs) 940550 Non-electrical lamps and lighting fittings, n.e.s. free Cat B (10 yrs) 940560 Illuminated signs, illuminated nameplates and the like, with a permanently fixed light source free Cat B (10 yrs) 940591 Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, of glass, n.e.s. free Cat B (10 yrs) 940592 Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, of plastics, n.e.s. free Cat B (10 yrs) 940599 Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, n.e.s. free Cat B (10 yrs) 940610 Prefabricated buildings of wood, whether or not complete or already assembled free Cat E (excl) 940690 Prefabricated buildings, whether or not complete or already assembled (excl. of wood) free Cat E (excl) 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced- size "scale" recreational models, working free Cat E (excl) or not; puzzles of all kinds 950420 Billiards of all kinds and accessories free Cat B (10 yrs) 950430 Games with screens, flipper and other games, operated by coins, banknotes, bank cards, tokens or by other means of payment (excl. bowling 100 % Cat E (excl) alley equipment) 950440 Playing cards free Cat B (10 yrs) 384/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 950450 Video game consoles and machines (excl. operated by any means of payment) free Cat B (10 yrs) 950490 Tables for casino games, automatic bowling alley equipment, and other funfair, table or parlour games, incl. pintables (excl. operated by any free Cat B (10 yrs) means of payment, billiards, video game consoles and machines, and playing cards) 950510 Christmas articles (excl. candles and electric lighting sets, natural Christmas trees and Christmas tree stands) free Cat B (10 yrs) 950590 Festival, carnival or other entertainment articles, incl. conjuring tricks and novelty jokes, n.e.s. free Cat B (10 yrs) 950611 Skis, for winter sports free Cat E (excl) 950612 Ski bindings free Cat E (excl) 950619 Ski equipment for winter sports (other than skis and ski-fastenings [ski-bindings]) free Cat E (excl) 950621 Sailboards free Cat E (excl) 950629 Water-skis, surfboards and other water-sport equipment (other than sailboards) free Cat E (excl) 950631 Golf clubs, complete free Cat E (excl) 950632 Golf balls free Cat E (excl) 950639 Golf equipment (excl. balls and complete clubs) free Cat E (excl) 950640 Articles and equipment for table-tennis free Cat E (excl) 950651 Tennis rackets, whether or not strung (excl. table-tennis bats) free Cat E (excl) 950659 Badminton and similar rackets, whether or not strung (other than tennis rackets and table-tennis bats) free Cat E (excl) 950661 Tennis balls (excl. table tennis balls) free Cat E (excl) 950662 Inflatable balls free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 385/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 950669 Balls (excl. inflatable, tennis balls, golf balls, and table-tennis balls) free Cat E (excl) 950670 Ice skates and roller skates, incl. skating boots with skates or rollers attached free Cat E (excl) 950691 Articles and equipment for general physical exercise, gymnastics or athletics free Cat B (10 yrs) 950699 Articles and equipment for sport and outdoor games n.e.s; swimming and paddling pools free Cat B (10 yrs) 950710 Fishing rods free Cat E (excl) 950720 Fish-hooks, whether or not snelled free Cat E (excl) 950730 Fishing reels free Cat E (excl) 950790 Line fishing tackle n.e.s; fish landing nets, butterfly nets and similar nets; decoys and similar hunting or shooting requisites (excl. decoy calls free Cat E (excl) of all kinds and stuffed birds of heading 9705) 950810 Travelling circuses and travelling menageries free Cat B (10 yrs) 950890 Roundabouts, swings, shooting galleries and other fairground amusements; travelling theatres (excl. travelling circuses and travelling free Cat B (10 yrs) menageries, booths, incl. the goods on sale, goods for distribution as prizes, gaming machines accepting coins or tokens, and tractors and other transport vehicles, incl. normal trailers) 960110 Worked ivory and articles of ivory, n.e.s. free Cat B (10 yrs) 960190 Worked bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials, n.e.s. free Cat B (10 yrs) (excl. ivory) 960200 Worked vegetable or mineral carving material and articles of these materials n.e.s; moulded or carved articles of wax, of paraffin, of stearin, free Cat B (10 yrs) of natural gums or natural resins or of modelling pastes, and other moulded or carved articles n.e.s; worked, unhardened gelatin, and articles of unhardened gelatin, n.e.s. 960310 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles free Cat B (10 yrs) 960321 Tooth brushes, incl. dental-plate brushes free Cat B (10 yrs) 386/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 960329 Shaving brushes, hair brushes, nail brushes, eyelash brushes and other brushes for use on the person (excl. tooth brushes) free Cat B (10 yrs) 960330 Artists' brushes, writing brushes and similar brushes for the application of cosmetics free Cat B (10 yrs) 960340 Paint, distemper, varnish or similar brushes, paint pads and rollers (excl. artists' and similar brushes of subheading 9603.30) free Cat B (10 yrs) 960350 Brushes constituting parts of machines, appliances or vehicles free Cat B (10 yrs) 960390 Mops and leather dusters; prepared knots and tufts for broom or brush making; squeegees of rubber or other flexible materials; brooms and free Cat B (10 yrs) brushes, n.e.s. 960400 Hand sieves and hand riddles (excl. colanders) free Cat B (10 yrs) 960500 Travel sets for personal toilet, sewing or shoe or clothes cleaning (excl. manicure sets) free Cat B (10 yrs) 960610 Press-fasteners, snap-fasteners and press studs and parts therefor free Cat B (10 yrs) 960621 Buttons of plastics, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links) free Cat B (10 yrs) 960622 Buttons of base metal, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links) free Cat B (10 yrs) 960629 Buttons (excl. of plastics or base metal, not covered with textile material, press-fasteners, snap- fasteners, press studs and cuff links) free Cat B (10 yrs) 960630 Button moulds and other parts of buttons; button blanks free Cat B (10 yrs) 960711 Slide fasteners fitted with chain scoops of base metal free Cat B (10 yrs) 960719 Slide fasteners (excl. fitted with chain scoops of base metal) free Cat B (10 yrs) 960720 Parts of slide fasteners free Cat B (10 yrs) 960810 Ball-point pens free Cat E (excl) 960820 Felt-tipped and other porous-tipped pens and markers free Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/537/oj 387/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 960830 Fountain pens, stylograph pens and other pens free Cat E (excl) 960840 Propelling or sliding pencils free Cat E (excl) 960850 Sets of articles from two or more of the following: ball-point pens, felt or fibre-tipped pens and markers, fountain pens and propelling free Cat E (excl) pencils 960860 Refills for ball-point pens, comprising the ball-point and ink-reservoir free Cat E (excl) 960891 Pen nibs and nib points free Cat E (excl) 960899 Parts of ball-point pens, felt-tipped and other porous-tipped pens and markers, fountain pens and propelling pencils n.e.s, pencil-holders, free Cat E (excl) pen-holders and the like, and duplicating stylos 960910 Pencils and crayons, with leads encased in a rigid sheath free Cat B (10 yrs) 960920 Pencil leads, black or coloured free Cat B (10 yrs) 960990 Pencils, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks free Cat B (10 yrs) 961000 Slates and boards, with writing or drawing surfaces, whether or not framed free Cat B (10 yrs) 961100 Hand-operated date, sealing or numbering stamps, and the like; hand-operated composing sticks and hand printing sets free Cat B (10 yrs) 961210 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges free Cat E (excl) 961220 Ink-pads, whether or not inked, with or without boxes free Cat E (excl) 961310 Pocket lighters, gas fuelled, non-refillable 10 % Cat E (excl) 961320 Pocket lighters, gas fuelled, refillable 10 % Cat E (excl) 961380 Lighters (excl. gas fuelled pocket lighters, and fuses and primers for propellent powders and explosives) free Cat B (10 yrs) 961390 Parts of lighters, n.e.s. free Cat B (10 yrs) 388/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025HS2017 Indicative Description at Subheading Level Base Rate Basket 961400 Smoking pipes, incl. pipe bowls, cigar or cigarette holders, and parts thereof, n.e.s. 100 % Cat E (excl) 961511 Combs, hair-slides and the like of hard rubber or plastics free Cat B (10 yrs) 961519 Combs, hair-slides and the like (excl. of hard rubber or plastics) free Cat B (10 yrs) 961590 Hairpins, curling pins, curling grips, hair-curlers and the like, and parts thereof, n.e.s. (excl. electro- thermic appliances of heading 8516) free Cat B (10 yrs) 961610 Scent sprays and similar toilet sprays, and mounts and heads therefor free Cat B (10 yrs) 961620 Powder puffs and pads for the application of cosmetics or toilet preparations free Cat B (10 yrs) 961700 Vacuum flasks and other vacuum vessels, and parts thereof (excl. glass inners) free Cat B (10 yrs) 961800 Tailors' dummies and other lay figures, automata and other animated displays used for shop window dressing (excl. the articles actually on free Cat B (10 yrs) display, educational models and toy dolls) 961900 Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material free Cat A (5 yrs) 962000 Monopods, bipods, tripods and similar articles free Cat E (excl) 970110 Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. technical drawings and the like of free Cat B (10 yrs) heading 4906, and hand-painted or hand-decorated manufactured articles) 970190 Collages and similar decorative plaques free Cat B (10 yrs) 970200 Original engravings, prints and lithographs free Cat B (10 yrs) 970300 Original sculptures and statuary, in any material free Cat B (10 yrs) 970400 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery, stamped paper and the like, used, or if unused, not of free Cat B (10 yrs) current or new issue in which they have, or will have, a recognised face value ELI: http://data.europa.eu/eli/dec/2025/537/oj 389/390 OJ L, 15.4.2025 ENHS2017 Indicative Description at Subheading Level Base Rate Basket 970500 Collections and collector's pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, free Cat B (10 yrs) ethnographic or numismatic interest 970600 Antiques of > 100 years old free Cat B (10 yrs) 390/390 ELI: http://data.europa.eu/eli/dec/2025/537/oj EN OJ L, 15.4.2025

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