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

Council Decision (EU) 2025/541 of 27 January 2025 on the accession of Tuvalu 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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Executive Summary & Key Takeaways

## Report on Council Decision (EU) 2025/541 Regarding Tuvalu's Accession to the Interim Partnership Agreement **1. Executive Summary:** This report analyzes Council Decision (EU) 2025/541 of 27 January 2025, which approves the accession of Tuvalu to the Interim Partnership Agreement (IPA) between the European Community and the Pacific States. The decision aims to integrate Tuvalu into the existing economic partnership framework, establishing a schedule for liberalizing customs duties on imports into Tuvalu from the EU. Key provisions include the approval of Tuvalu's accession subject to the deposit of the act of accession, the notification of this approval, and the provisional application of the agreement ten days after written notification of completed procedures. The expected outcome is increased trade and economic cooperation between the EU and Tuvalu, with a phased reduction of tariffs over periods ranging from 5 to 20 years for different categories of goods, while some goods are excluded from tariff liberalization. **2. Introduction:** This report provides an informative overview of Council Decision (EU) 2025/541 based solely on the provided policy text. The report aims to inform stakeholders, particularly those in industries affected by trade between the European Union and Tuvalu, about the key provisions, implications, and potential impacts of this decision. **3. Policy Overview:** * This document establishes a *new* policy concerning trade relations. * **Core Objective(s):** Based on the text, the core objectives are to: * Approve the accession of Tuvalu to the existing Interim Partnership Agreement between the European Community and Pacific States. * Establish a framework for gradually liberalizing trade in goods between the EU and Tuvalu, particularly focusing on a market access offer from Tuvalu. **4. Background and Rationale:** This policy addresses the issue of expanding the existing Interim Partnership Agreement (IPA) to include Tuvalu. The text indicates that Tuvalu submitted a request for accession in March 2023, demonstrating its interest in participating in the economic partnership framework. The policy aims to facilitate increased trade and economic integration between the EU and Tuvalu, potentially leading to economic benefits for both parties through reduced trade barriers and improved market access. The accession will ensure compliance with Article 80 of the IPA related to the accession of other Pacific Island States. **5. Key Provisions:** The Council Decision establishes the following key provisions: * **Approval of Accession:** The accession of Tuvalu to the Interim Partnership Agreement is approved on behalf of the Union, subject to Tuvalu's deposit of the act of accession. * **Notification:** The President of the Council is directed to notify the other Contracting Parties to the IPA and Tuvalu of the Union's approval of Tuvalu's accession. * **Market Access Offer:** The market access offer of Tuvalu is attached to the Decision. * **Provisional Application:** The President of the Council is authorized to give notification for provisionally applying the IPA between the Union and Tuvalu. The Union and Tuvalu shall provisionally apply the IPA 10 days after they have notified each other in writing of the completion of the necessary procedures. * **No Direct Invocation of Rights:** The approval of Tuvalu's accession shall not be construed as conferring rights or imposing obligations directly invocable before Union or Member State courts or tribunals. * **Entry into Force:** The Decision enters into force on the day of its adoption (January 27, 2025). * **Customs Duties:** The annex details the applicable customs duties for imports into Tuvalu. It classifies products into categories (A through E) based on liberalization timelines ranging from 5 to 20 years, or exclusion (Excl). The annex shows the average EU exports to Tuvalu between 2019 and 2021 and the share of tariff lines and EU exports for each category. The schedule indicates duty rates of 'Unbound' for an initial period before transitioning to 'Free' in subsequent years, according to the category timelines. **6. Target Audience and Stakeholders:** The target audience and stakeholders include: * **Businesses and industries in the European Union:** Particularly those involved in exporting goods to Tuvalu. * **Businesses and industries in Tuvalu:** Specifically those engaged in importing goods from the EU. * **The governments of the European Union member states:** As they are responsible for implementing the agreement. * **The government of Tuvalu:** As the party acceding to the agreement. * **Consumers in Tuvalu:** Who may benefit from lower prices on imported goods due to tariff reductions. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The Council of the European Union, the European Commission, and the government of Tuvalu are responsible for implementing the Decision. The President of the Council plays a central role in notifications and provisional application. * **Timelines or procedures:** The agreement will be provisionally applied 10 days after the Union and Tuvalu notify each other in writing of the completion of the necessary procedures. Liberalization schedules are defined for different product categories, spanning 5 to 20 years. * **Market Access Offer:** Tuvalu is the country offering the market access with certain limitations in place as specified in the categories. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this decision are: * **Increased Trade:** The phased reduction of tariffs is expected to stimulate trade in goods between the EU and Tuvalu. * **Economic Growth:** The enhanced trade relationship could contribute to economic growth in both the EU and Tuvalu. * **Improved Market Access:** EU exporters will gain improved access to the Tuvaluan market, while Tuvaluan consumers may benefit from a wider range of goods at potentially lower prices. * **Specific Sector Impacts:** Some sectors will be affected more than others, depending on the categorization of their products within the liberalization schedule. For instance, sectors whose products fall under Category A will see quicker tariff reductions than those in Category D. The sectors falling under Category E are excluded from liberalization and thus will remain unaffected. **9. Conclusion:** Council Decision (EU) 2025/541 marks a significant step in strengthening economic ties between the European Union and the Pacific region through the accession of Tuvalu to the Interim Partnership Agreement. The decision establishes a framework for gradually liberalizing trade in goods, potentially leading to increased trade flows, economic growth, and improved market access for both the EU and Tuvalu. Stakeholders in affected industries should carefully examine the liberalization schedules to understand the potential impacts on their businesses.

Key Entities Referenced

European Parliament: The parliamentary body of the European Union. COUNCIL DECISION EU 2025/541 of 27 January 2025: Council Decision regarding the accession of Tuvalu to the Interim Partnership Agreement. Treaty on the Functioning of the European Union: Legal basis for the Council Decision. Article 207(4): Article of the Treaty on the Functioning of the European Union, related to the common commercial policy. Article 218(6): Article of the Treaty on the Functioning of the European Union, related to the procedure for the conclusion of agreements between the European Union and third countries. European Commission: The executive branch of the European Union responsible for proposing legislation. 12 June 2002: Date when the Council authorized the Commission to open negotiations for Economic Partnership Agreements. African, Caribbean and Pacific Group of States: Group of states involved in Economic Partnership Agreements with the European Union. Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part: Agreement that establishes a framework for an Economic Partnership Agreement. London: Location where the Interim Partnership Agreement was signed. 30 July 2009: Date of the signing of the Interim Partnership Agreement. Papua New Guinea: Country that has provisionally applied the Interim Partnership Agreement. Republic of Fiji: Country that has provisionally applied the Interim Partnership Agreement. 20 December 2009: Date when Papua New Guinea provisionally applied the Interim Partnership Agreement. 28 July 2014: Date when Republic of Fiji provisionally applied the Interim Partnership Agreement. Treaty of Lisbon: Treaty that amended the Treaty on European Union and the Treaty establishing the European Community. 1 December 2009: Date of the entry into force of the Treaty of Lisbon. European Union: Political and economic union of European countries. European Community: Predecessor to the European Union. Article 80: Article of the Interim Partnership Agreement laying down provisions regarding the accession of other Pacific Islands States. Independent State of Samoa: Country that acceded to the Interim Partnership Agreement. Solomon Islands: Country that acceded to the Interim Partnership Agreement. 31 December 2018: Date when the Independent State of Samoa has been provisionally applying the agreement. 17 May 2020: Date when the Solomon Islands have been provisionally applying the agreement. Tuvalu: Pacific Island state seeking accession to the Interim Partnership Agreement. 31 March 2023: Date when Tuvalu submitted a request for accession. 27 April 2023: Date when the Commission concluded negotiations with Tuvalu. Article 76(3): Article of the Interim Partnership Agreement regarding the provisional application of the agreement. Article 80(2): Article of the Interim Partnership Agreement regarding the deposit of the act of accession. Council Decision 2009/729/EC: Council Decision on the signature and provisional application of the Interim Partnership Agreement. 13 July 2009: Date of Council Decision 2009/729/EC 5 yrs: Time of Average Liberalisation category A 10 yrs: Time of Average Liberalisation category B 15 yrs: Time of Average Liberalisation category C 20 yrs: Time of Average Liberalisation category D
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Official Journal EN of the European Union L series 2025/541 15.4.2025 COUNCIL DECISION (EU) 2025/541 of 27 January 2025 on the accession of Tuvalu 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 the first subparagraph of Article 207(4), in conjunction with point (a)(v) of the second subparagraph of Article 218(6) 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 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. The Independent State of Samoa, and Solomon Islands acceded to the Interim Partnership Agreement in accordance therewith, and have been provisionally applying it since 31 December 2018 and 17 May 2020, respectively. (5) On 31 March 2023, Tuvalu submitted a request for accession together with a market access offer to the Union. (6) The Commission has assessed Tuvalu’s offer and, after amendments, found it acceptable. Accordingly, the Commission concluded negotiations with Tuvalu on 27 April 2023. (7) In accordance with Article 76(3) of the Interim Partnership Agreement, the Union and Tuvalu are to provisionally apply the Agreement 10 days after notifying each other in writing of the completion of the procedures necessary for this purpose. (8) The accession of Tuvalu to the Interim Partnership Agreement should be approved on behalf of the Union, subject to Tuvalu’s deposit of the act of accession pursuant to Article 80(2) thereof, HAS ADOPTED THIS DECISION: Article 1 1. The accession of Tuvalu 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 Tuvalu’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) Council Decision 2009/729/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1). ELI: http://data.europa.eu/eli/dec/2025/541/oj 1/420EN OJ L, 15.4.2025 2. The President of the Council shall, on behalf of the Union, notify the other Contracting Parties to the Interim Partnership Agreement and Tuvalu of the approval, by the Union, of the accession of Tuvalu to the Interim Partnership Agreement. 3. The text of the market access offer of Tuvalu is attached to this Decision. Article 2 1. For the purposes of provisionally applying the Interim Partnership Agreement between the Union and Tuvalu, the President of the Council shall, on behalf of the Union, give the notification referred to in Article 76(3) of the Interim Partnership Agreement. 2. The Union and Tuvalu 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 of this Article. Article 3 The approval of the accession of Tuvalu 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 day of its adoption. Done at Brussels, 27 January 2025. For the Council The President K. KALLAS 2/420 ELI: http://data.europa.eu/eli/dec/2025/541/ojANNEX CUSTOMS DUTIES APPLICABLE ON IMPORTS INTO TUVALU Summary of the Market Access Trade in Goods offer EU Exports to Tuvalu Average Liberalisation category Total Tariff Lines Share of Tariff Lines Share of EU Exports (2019-2021) 2019-2021 (1000 euros) Cat A (5 yrs) 1400 25.8 % 19.45 5.0 % Cat B (10 yrs) 1320 24.3 % 186.63 48.2 % Cat C (15 yrs) 1397 25.7 % 110.10 28.5 % Cat D (20 yrs) 237 4.4 % 1.46 0.4 % Cat E (excl) 1078 19.8 % 69.29 17.9 % Grand Total 5432 100.0 % 386.92 100.0 % Source of data: Submitted by the Tuvalu competent authorities in the context of the accession request of 31 March 2023 ELI: http://data.europa.eu/eli/dec/2025/541/oj 3/420 OJ L, 15.4.2025 ENLiberalisation schedule (Tuvalu) 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 (excl) 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 4/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 010121 Horses; live, pure-bred breeding animals 01012100 0 % Cat B (10 yrs) 010129 Horses; live, other than pure-bred breeding animals 01012990 0 % Cat B (10 yrs) 010130 Asses; live 01013000 0 % Cat B (10 yrs) 010190 Mules and hinnies; live 01019000 0 % Cat B (10 yrs) 010221 Cattle; live, pure-bred breeding animals 01022190 0 % Cat B (10 yrs) 010229 Cattle; live, other than pure-bred breeding animals 01022999 0 % Cat B (10 yrs) 010231 Buffalo; live, pure-bred breeding animals 01023100 0 % Cat B (10 yrs) 010239 Buffalo; live, other than pure-bred breeding animals 01023990 0 % Cat B (10 yrs) 010290 Bovine animals; live, other than cattle and buffalo 01029099 0 % Cat B (10 yrs) 010310 Swine; live, pure-bred breeding animals 01031000 0 % Cat B (10 yrs) 010391 Swine; live, other than pure-bred breeding animals, weighing less than 50kg 01039190 0 % Cat B (10 yrs) 010392 Swine; live, other than pure-bred breeding animals, weighing 50kg or more 01039290 0 % Cat B (10 yrs) 010410 Sheep; live 01041080 0 % Cat B (10 yrs) 010420 Goats; live 01042090 0 % Cat B (10 yrs) 010511 Poultry; live, fowls of the species Gallus domesticus, weighing not more than 185g 01051199 0 % Cat B (10 yrs) 010512 Poultry; live, turkeys, weighing not more than 185g 01051200 0 % Cat B (10 yrs) 010513 Poultry; live, ducks, weighing not more than 185g 01051300 0 % Cat B (10 yrs) 010514 Poultry; live, geese, weighing not more than 185g 01051400 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 5/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 010515 Poultry; live, guinea fowls, weighing not more than 185g 01051500 0 % Cat B (10 yrs) 010594 Poultry; live, fowls of the species Gallus domesticus, weighing more than 185g 01059400 0 % Cat B (10 yrs) 010599 Poultry; live, ducks, geese, turkeys and guinea fowls, weighing more than 185g 01059950 0 % Cat B (10 yrs) 010611 Mammals; live, primates 01061100 0 % Cat B (10 yrs) 010612 Mammals; live, whales, dolphins and porpoises (mammals of the order Cetacea); manatees and 01061200 0 % Cat B (10 yrs) dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 010613 Mammals; live, camels and other camelids (Camelidae) 01061300 0 % Cat B (10 yrs) 010614 Mammals; live, rabbits and hares 01061490 0 % Cat B (10 yrs) 010619 Mammals; live, other than primates, whales, dolphins, porpoises (mammals of the order 01061900 0 % Cat B (10 yrs) Cetacea); manatees, dugongs (mammals of the order Sirenia); seals, sea lions, walruses (mammals of the suborder Pinnipedia), camels, other camelids, rabbits and hares 010620 Reptiles; live (including snakes and turtles) 01062000 0 % Cat B (10 yrs) 010631 Birds; live, birds of prey 01063100 0 % Cat B (10 yrs) 010632 Birds; live, Psittaciformes 01063200 0 % Cat B (10 yrs) 010633 Birds; live, ostriches; emus (Dromaius novaehollandiae) 01063300 0 % Cat B (10 yrs) 010639 Birds; live, other than birds of prey, Psittaciformes, ostriches and emus (Dromaius 01063980 0 % Cat B (10 yrs) novaehollandiae) 010641 Insects; live, bees 01064100 0 % Cat B (10 yrs) 010649 Insects; live, other than bees 01064900 0 % Cat B (10 yrs) 6/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 010690 Animals; live, n.e.c. in chapter 01, other than mammals, reptiles, birds and insects 01069000 0 % Cat B (10 yrs) 020110 Meat; of bovine animals, carcasses and half-carcasses, fresh or chilled 02011000 9 % Cat E (excl) 020120 Meat; of bovine animals, cuts with bone in (excluding carcasses and half-carcasses), fresh or 02012090 9 % Cat E (excl) chilled 020130 Meat; of bovine animals, boneless cuts, fresh or chilled 02013000 9 % Cat E (excl) 020210 Meat; of bovine animals, carcasses and half-carcasses, frozen 02021000 9 % Cat E (excl) 020220 Meat; of bovine animals, cuts with bone in (excluding carcasses and half-carcasses), frozen 02022090 9 % Cat E (excl) 020230 Meat; of bovine animals, boneless cuts, frozen 02023090 9 % Cat E (excl) 020311 Meat; of swine, carcasses and half-carcasses, fresh or chilled 02031190 9 % Cat E (excl) 020312 Meat; of swine, hams, shoulders and cuts thereof, with bone in, fresh or chilled 02031290 9 % Cat E (excl) 020319 Meat; of swine, n.e.c. in item no. 0203.1, fresh or chilled 02031990 9 % Cat E (excl) 020321 Meat; of swine, carcasses and half-carcasses, frozen 02032190 9 % Cat E (excl) 020322 Meat; of swine, hams, shoulders and cuts thereof, with bone in, frozen 02032290 9 % Cat E (excl) 020329 Meat; of swine, n.e.c. in item no. 0203.2, frozen 02032990 9 % Cat E (excl) 020410 Meat; of sheep, lamb carcasses and half-carcasses, fresh or chilled 02041000 9 % Cat E (excl) 020421 Meat; of sheep, carcasses and half-carcasses (excluding carcasses and half-carcasses of lamb), 02042100 9 % Cat E (excl) fresh or chilled ELI: http://data.europa.eu/eli/dec/2025/541/oj 7/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 020422 Meat; of sheep (including lamb), cuts with bone in (excluding carcasses and half-carcasses), fresh 02042290 9 % Cat E (excl) or chilled 020423 Meat; of sheep (including lamb), boneless cuts, fresh or chilled 02042300 9 % Cat E (excl) 020430 Meat; of sheep, lamb carcasses and half-carcasses, frozen 02043000 9 % Cat E (excl) 020441 Meat; of sheep, carcasses and half-carcasses (excluding carcasses and half-carcasses of lamb), 02044100 9 % Cat E (excl) frozen 020442 Meat; of sheep (including lamb), cuts with bone in (excluding carcasses and half-carcasses), 02044290 9 % Cat E (excl) frozen 020443 Meat; of sheep (including lamb), boneless cuts, frozen 02044390 9 % Cat E (excl) 020450 Meat; of goats, fresh, chilled or frozen 02045079 9 % Cat E (excl) 020500 Meat; of horses, asses, mules or hinnies, fresh, chilled or frozen 02050080 9 % Cat E (excl) 020610 Offal, edible; of bovine animals, fresh or chilled 02061098 9 % Cat E (excl) 020621 Offal, edible; of bovine animals, tongues, frozen 02062100 9 % Cat E (excl) 020622 Offal, edible; of bovine animals, livers, frozen 02062200 9 % Cat E (excl) 020629 Offal, edible; of bovine animals, (other than tongues and livers), frozen 02062999 9 % Cat E (excl) 020630 Offal, edible; of swine, fresh or chilled 02063000 9 % Cat E (excl) 020641 Offal, edible; of swine, livers, frozen 02064100 9 % Cat E (excl) 020649 Offal, edible; of swine, (other than livers), frozen 02064900 9 % Cat E (excl) 8/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 020680 Offal, edible; of sheep, goats, horses, asses, mules or hinnies, fresh or chilled 02068099 9 % Cat E (excl) 020690 Offal, edible; of sheep, goats, horses, asses, mules or hinnies, frozen 02069099 9 % Cat E (excl) 020711 Meat and edible offal; of fowls of the species Gallus domesticus, not cut in pieces, fresh or chilled 02071190 19 % Cat E (excl) 020712 Meat and edible offal; of fowls of the species Gallus domesticus, not cut in pieces, frozen 02071290 19 % Cat E (excl) 020713 Meat and edible offal; of fowls of the species Gallus domesticus, cuts and offal, fresh or chilled 02071399 19 % Cat E (excl) 020714 Meat and edible offal; of fowls of the species Gallus domesticus, cuts and offal, frozen 02071499 19 % Cat E (excl) 020724 Meat and edible offal; of turkeys, not cut in pieces, fresh or chilled 02072490 15 % Cat E (excl) 020725 Meat and edible offal; of turkeys, not cut in pieces, frozen 02072590 15 % Cat E (excl) 020726 Meat and edible offal; of turkeys, cuts and offal, fresh or chilled 02072699 15 % Cat E (excl) 020727 Meat and edible offal; of turkeys, cuts and offal, frozen 02072799 15 % Cat E (excl) 020741 Meat and edible offal; of ducks, not cut in pieces, fresh or chilled 02074180 15 % Cat E (excl) 020742 Meat and edible offal; of ducks, not cut in pieces, frozen 02074280 15 % Cat E (excl) 020743 Meat and edible offal; of ducks, fatty livers (foie gras), fresh or chilled 02074300 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 9/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 020744 Meat and edible offal; of ducks, cuts and offal, excluding fatty livers, fresh or chilled 02074499 15 % Cat E (excl) 020745 Meat and edible offal; of ducks, cuts and offal, excluding fatty livers, frozen 02074599 15 % Cat E (excl) 020751 Meat and edible offal; of geese, not cut in pieces, fresh or chilled 02075190 15 % Cat E (excl) 020752 Meat and edible offal; of geese, not cut in pieces, frozen 02075290 15 % Cat E (excl) 020753 Meat and edible offal; of geese, fatty livers (foie gras), fresh or chilled 02075300 15 % Cat E (excl) 020754 Meat and edible offal; of geese, cuts and offal, excluding fatty livers, fresh or chilled 02075499 15 % Cat E (excl) 020755 Meat and edible offal; of geese, cuts and offal, excluding fatty livers, frozen 02075599 15 % Cat E (excl) 020760 Meat and edible offal; of guinea fowls, fresh, chilled or frozen 02076099 15 % Cat E (excl) 020810 Meat and edible meat offal; of rabbits or hares, fresh, chilled or frozen 02081090 9 % Cat E (excl) 020830 Meat and edible meat offal; of primates, fresh, chilled or frozen 02083000 9 % Cat E (excl) 020840 Meat and edible meat offal; of whales, dolphins and porpoises (mammals of the order Cetacea); 02084080 9 % Cat E (excl) of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia), fresh, chilled or frozen 020850 Meat and edible meat offal; of reptiles (including snakes and turtles), fresh, chilled or frozen 02085000 9 % Cat E (excl) 10/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 020860 Meat and edible meat offal; of camels and other camelids (Camelidae), fresh, chilled or frozen 02086000 9 % Cat E (excl) 020890 Meat and edible meat offal; n.e.c. in chapter 2, fresh, chilled or frozen 02089098 9 % Cat E (excl) 020910 Fat; pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, 02091090 9 % Cat E (excl) in brine, dried or smoked 020990 Fat; poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried 02099000 9 % Cat E (excl) or smoked 021011 Meat; salted, in brine, dried or smoked, of swine, hams, shoulders and cuts thereof, with bone in 02101190 9 % Cat E (excl) 021012 Meat; salted, in brine, dried or smoked, of swine, bellies (streaky) and cuts thereof 02101290 9 % Cat E (excl) 021019 Meat; salted in brine, dried or smoked, of swine, n.e.c. in item no. 0210.1 02101990 9 % Cat E (excl) 021020 Meat; salted, in brine, dried or smoked, of bovine animals 02102090 15 % Cat E (excl) 021091 Meat and edible meat offal; salted, in brine, dried or smoked, and edible flours and meals of meat 02109100 9 % Cat E (excl) or meat offal, of primates 021092 Meat and edible meat offal; salted, in brine, dried or smoked; edible flours, meals of meat or 02109299 9 % Cat E (excl) meat offal, of whales, dolphins, porpoises (of order Cetacea); manatees, dugongs (of order Sirenia); seals, sea lions, and walruses (of suborder Pinnipedia) 021093 Meat and edible meat offal; salted, in brine, dried or smoked, and edible flours and meals of meat 02109300 9 % Cat E (excl) or meat offal, of reptiles (including snakes and turtles) ELI: http://data.europa.eu/eli/dec/2025/541/oj 11/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 021099 Meat and edible meat offal; salted, in brine, dried or smoked, and edible flours and meals of meat 02109990 9 % Cat E (excl) or meat offal, other than of primates, whales, dolphins, porpoises, manatees, dugongs, seals, sea lions, walruses, reptiles (including snakes and turtles) 030111 Fish; live, ornamental, freshwater 03011100 9 % Cat E (excl) 030119 Fish; live, ornamental, other than freshwater 03011900 9 % Cat E (excl) 030191 Fish; live, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus 03019190 9 % Cat E (excl) aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 030192 Fish; live, eels (Anguilla spp.) 03019290 9 % Cat E (excl) 030193 Fish; live, carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys 03019300 9 % Cat E (excl) spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama pp.) 030194 Fish; live, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 03019490 9 % Cat E (excl) 030195 Fish; live, southern bluefin tunas (Thunnus maccoyii) 03019500 9 % Cat E (excl) 030199 Fish; live, n.e.c. in heading 0301 03019985 9 % Cat E (excl) 030211 Fish; fresh or chilled, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 03021180 9 % Cat E (excl) Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), excluding fillets, fish meat of 0304, and edible fish offal of 0302.9 030213 Fish; fresh or chilled, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, 03021300 9 % Cat E (excl) Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), not fillets, meat of 0304, and edible fish offal of 0302.9 12/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030214 Fish; fresh or chilled, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), 03021400 9 % Cat E (excl) excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030219 Fish; fresh or chilled, salmonidae, n.e.c. in item no. 0302.1, excluding fillets, fish meat of 0304, 03021900 9 % Cat E (excl) and edible fish offal of subheadings 0302.91 to 0302.99 030221 Fish; fresh or chilled, halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 03022190 9 % Cat E (excl) Hippoglossus stenolepis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030222 Fish; fresh or chilled, plaice (Pleuronectes platessa), excluding fillets, fish meat of 0304, and 03022200 9 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030223 Fish; fresh or chilled, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of 03022300 9 % Cat E (excl) subheadings 0302.91 to 0302.99 030224 Fish; fresh or chilled, turbots (Psetta maxima, Scophthalmidae), excluding fillets, fish meat of 03022400 9 % Cat E (excl) 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030229 Fish; fresh or chilled, flat fish, n.e.c. in item no. 0302.2, excluding fillets, fish meat of 0304, and 03022980 9 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030231 Fish; fresh or chilled, albacore or longfinned tunas (Thunnus alalunga), excluding fillets, fish 03023190 33 % Cat E (excl) meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030232 Fish; fresh or chilled, yellowfin tunas (Thunnus albacares), excluding fillets, fish meat of 0304, 03023290 33 % Cat E (excl) and edible fish offal of subheadings 0302.91 to 0302.99 ELI: http://data.europa.eu/eli/dec/2025/541/oj 13/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030233 Fish; fresh or chilled, skipjack or stripe-bellied bonito, excluding fillets, fish meat of 0304, and 03023390 33 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030234 Fish; fresh or chilled, bigeye tunas (Thunnus obesus), excluding fillets, fish meat of 0304, and 03023490 33 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030235 Fish; fresh or chilled, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), 03023599 33 % Cat E (excl) excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030236 Fish; fresh or chilled, southern bluefin tunas (Thunnus maccoyii), excluding fillets, fish meat of 03023690 33 % Cat E (excl) 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030239 Fish; fresh or chilled, tuna, n.e.c. in item no. 0302.3, excluding fillets, fish meat of 0304, and 03023980 33 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030241 Fish; fresh or chilled, herrings (Clupea harengus, Clupea pallasii), excluding fillets, fish meat of 03024100 33 % Cat E (excl) 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030242 Fish; fresh or chilled, anchovies (Engraulis spp.), excluding fillets, fish meat of 0304, and edible 03024200 33 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030243 Fish; fresh or chilled, sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 03024390 33 % Cat E (excl) brisling or sprats (Sprattus sprattus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 14/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030244 Fish; fresh or chilled, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), 03024400 33 % Cat E (excl) excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030245 Fish; fresh or chilled, jack and horse mackerel (Trachurus spp.), excluding fillets, fish meat of 03024590 33 % Cat E (excl) 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030246 Fish; fresh or chilled, cobia (Rachycentron canadum), excluding fillets, fish meat of 0304, and 03024600 33 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030247 Fish; fresh or chilled, swordfish (Xiphias gladius), excluding fillets, fish meat of 0304, and edible 03024700 33 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030249 Fish; fresh or chilled, n.e.c. in item no. 0302.4, excluding fillets, fish meat of 0304, and edible 03024990 33 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030251 Fish; fresh or chilled, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding fillets, 03025190 9 % Cat E (excl) fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030252 Fish; fresh or chilled, haddock (Melanogrammus aeglefinus), excluding fillets, fish meat of 0304, 03025200 9 % Cat E (excl) and edible fish offal of subheadings 0302.91 to 0302.99 030253 Fish; fresh or chilled, coalfish (Pollachius virens), excluding fillets, fish meat of 0304, and edible 03025300 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030254 Fish; fresh or chilled, hake (Merluccius spp., Urophycis spp.), excluding fillets, fish meat of 0304, 03025490 9 % Cat E (excl) and edible fish offal of subheadings 0302.91 to 0302.99 ELI: http://data.europa.eu/eli/dec/2025/541/oj 15/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030255 Fish; fresh or chilled, Alaska pollack (Theragra chalcogramma), excluding fillets, fish meat of 03025500 9 % Cat E (excl) 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030256 Fish; fresh or chilled, blue whitings (Micromesistius poutassou, Micromesistius australis), 03025600 9 % Cat E (excl) excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030259 Fish; fresh or chilled, n.e.c. in item no. 0302.5, excluding fillets, fish meat of 0304, and edible 03025990 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030271 Fish; fresh or chilled, tilapias (Oreochromis spp.), excluding fillets, fish meat of 0304, and edible 03027100 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030272 Fish; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), excluding 03027200 9 % Cat E (excl) fillets, fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030273 Fish; fresh or chilled, Carp (as specified by the WCO.), excluding fillets, fish meat of 0304, and 03027300 9 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030274 Fish; fresh or chilled, eels (Anguilla spp.), excluding fillets, fish meat of 0304, and edible fish offal 03027400 9 % Cat E (excl) of subheadings 0302.91 to 0302.99 030279 Fish; fresh or chilled, Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding fillets, 03027900 9 % Cat E (excl) fish meat of 0304, and edible fish offal of subheadings 0302.91 to 0302.99 030281 Fish; fresh or chilled, dogfish and other sharks, excluding fillets, fish meat of 0304, and edible 03028180 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 16/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030282 Fish; fresh or chilled, rays and skates (Rajidae), excluding fillets, fish meat of 0304, and edible 03028200 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030283 Fish; fresh or chilled, toothfish (Dissostichus spp.), excluding fillets, fish meat of 0304, and 03028300 9 % Cat E (excl) edible fish offal of subheadings 0302.91 to 0302.99 030284 Fish; fresh or chilled, seabass (Dicentrarchus spp.), excluding fillets, fish meat of 0304, and edible 03028490 9 % Cat E (excl) fish offal of subheadings 0302.91 to 0302.99 030285 Fish; fresh or chilled, seabream (Sparidae), excluding fillets, fish meat of 0304, and edible fish 03028590 9 % Cat E (excl) offal of subheadings 0302.91 to 0302.99 030289 Fish; fresh or chilled, n.e.c. in heading 0302, excluding fillets, fish meat of 0304, and edible fish 03028990 9 % Cat E (excl) offal of subheadings 0302.91 to 0302.99 030291 Fish; fresh or chilled, livers, roes and milt 03029100 9 % Cat E (excl) 030292 Fish; fresh or chilled, shark fins 03029200 9 % Cat E (excl) 030299 Fish; fresh or chilled, fish fins (other than shark fins), heads, tails, maws and other edible fish 03029900 9 % Cat E (excl) offal 030311 Fish; frozen, Pacific salmon, sockeye salmon (red salmon) (Oncorhynchus nerka), excluding 03031100 9 % Cat E (excl) fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030312 Fish; frozen, Pacific salmon (Oncorhynchus gorbuscha/keta/tschawytscha/ 03031200 9 % Cat E (excl) kisutch/masou/rhodurus) other than sockeye salmon (Oncorhynchus nerka), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 ELI: http://data.europa.eu/eli/dec/2025/541/oj 17/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030313 Fish; frozen, Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), excluding fillets, 03031300 9 % Cat E (excl) fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030314 Fish; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus 03031490 9 % Cat E (excl) aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), excluding fillets, meat of 0304, and edible fish offal of 0303.91 to 0303.99 030319 Fish; frozen, salmonidae, n.e.c. in item no. 0303.1, excluding fillets, fish meat of 0304, and 03031900 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030323 Fish; frozen, tilapias (Oreochromis spp.), excluding fillets, fish meat of 0304, and edible fish offal 03032300 9 % Cat E (excl) of subheadings 0303.91 to 0303.99 030324 Fish; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), excluding fillets, 03032400 9 % Cat E (excl) fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030325 Fish; frozen, carp (as specified by the WCO), excluding fillets, fish meat of 0304, and edible fish 03032500 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030326 Fish; frozen, eels (Anguilla spp.), excluding fillets, fish meat of 0304, and edible fish offal of 03032600 9 % Cat E (excl) subheadings 0303.91 to 0303.99 030329 Fish; frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding fillets, fish 03032900 9 % Cat E (excl) meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030331 Fish; frozen, halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus 03033190 9 % Cat E (excl) stenolepis), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 18/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030332 Fish; frozen, plaice (Pleuronectes platessa), excluding fillets, fish meat of 0304, and edible fish 03033200 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030333 Fish; frozen, sole (Solea spp.), excluding fillets, fish meat of 0304, and edible fish offal of 03033300 9 % Cat E (excl) subheadings 0303.91 to 0303.99 030334 Fish; frozen, turbots (Psetta maxima, Scophthalmidae), excluding fillets, fish meat of 0304, and 03033400 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030339 Fish; frozen, flat fish, n.e.c. in item no. 0303.3, excluding fillets, fish meat of 0304, and edible 03033985 9 % Cat E (excl) fish offal of subheadings 0303.91 to 0303.99 030341 Fish; frozen, albacore or longfinned tunas (Thunnus alalunga), excluding fillets, fish meat of 03034190 9 % Cat E (excl) 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030342 Fish; frozen, yellowfin tunas (Thunnus albacares), excluding fillets, fish meat of 0304, and edible 03034290 9 % Cat E (excl) fish offal of subheadings 0303.91 to 0303.99 030343 Fish; frozen, skipjack or stripe-bellied bonito, excluding fillets, fish meat of 0304, and edible fish 03034390 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030344 Fish; frozen, bigeye tunas (Thunnus obesus), excluding fillets, fish meat of 0304, and edible fish 03034490 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030345 Fish; frozen, Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis), excluding 03034599 9 % Cat E (excl) fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 ELI: http://data.europa.eu/eli/dec/2025/541/oj 19/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030346 Fish; frozen, southern bluefin tunas (Thunnus maccoyii), excluding fillets, fish meat of 0304, and 03034690 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030349 Fish; frozen, tuna, n.e.c. in item no. 0303.4, excluding fillets, fish meat of 0304, and edible fish 03034985 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030351 Fish; frozen, herrings (Clupea harengus, Clupea pallasii), excluding fillets, fish meat of 0304, and 03035100 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030353 Fish; frozen, sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or 03035390 9 % Cat E (excl) sprats (Sprattus sprattus), excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030354 Fish; frozen, mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), 03035490 9 % Cat E (excl) excluding fillets, fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030355 Fish; frozen, jack and horse mackerel (Trachurus spp.), excluding fillets, fish meat of 0304, and 03035590 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030356 Fish; frozen, cobia (Rachycentron canadum), excluding fillets, fish meat of 0304, and edible fish 03035600 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030357 Fish; frozen, swordfish (Xiphias gladius), excluding fillets, fish meat of 0304, and edible fish offal 03035700 9 % Cat E (excl) of subheadings 0303.91 to 0303.99 030359 Fish; frozen, n.e.c. in item no. 0303.5, excluding fillets, fish meat of 0304, and edible fish offal of 03035990 9 % Cat E (excl) subheadings 0303.91 to 0303.99 20/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030363 Fish; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding fillets, fish meat 03036390 9 % Cat E (excl) of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030364 Fish; frozen, haddock (Melanogrammus aeglefinus), excluding fillets, fish meat of 0304, and 03036400 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030365 Fish; frozen, coalfish (Pollachius virens), excluding fillets, fish meat of 0304, and edible fish offal 03036500 9 % Cat E (excl) of subheadings 0303.91 to 0303.99 030366 Fish; frozen, hake (Merluccius spp., Urophycis spp.), excluding fillets, fish meat of 0304, and 03036690 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030367 Fish; frozen, Alaska pollack (Theragra chalcogramma), excluding fillets, fish meat of 0304, and 03036700 9 % Cat E (excl) edible fish offal of subheadings 0303.91 to 0303.99 030368 Fish; frozen, blue whitings (Micromesistius poutassou, Micromesistius australis), excluding fillets, 03036890 9 % Cat E (excl) fish meat of 0304, and edible fish offal of subheadings 0303.91 to 0303.99 030369 Fish; frozen, of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, 03036990 9 % Cat E (excl) Merlucciidae, Moridae, Muraenolepididae, other than cod, haddock, coalfish, hake, Alaska pollack, blue whitings, not fillets, meat of 0304, and edible offal of 0303.9 030381 Fish; frozen, dogfish and other sharks, excluding fillets, fish meat of 0304, and edible fish offal 03038190 9 % Cat E (excl) of subheadings 0303.91 to 0303.99 030382 Fish; frozen, rays and skates (Rajidae), excluding fillets, fish meat of 0304, and edible fish offal of 03038200 9 % Cat E (excl) subheadings 0303.91 to 0303.99 ELI: http://data.europa.eu/eli/dec/2025/541/oj 21/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030383 Fish; frozen, toothfish (Dissostichus spp.), excluding fillets, livers, roes, and edible fish offal of 03038300 9 % Cat E (excl) subheadings 0303.91 to 0303.99 030384 Fish; frozen, seabass (Dicentrarchus spp.), excluding fillets, fish meat of 0304, and edible fish 03038490 9 % Cat E (excl) offal of subheadings 0303.91 to 0303.99 030389 Fish; frozen, n.e.c. in heading 0303, excluding fillets, fish meat of 0304, and edible fish offal of 03038990 9 % Cat E (excl) subheadings 0303.91 to 0303.99 030391 Fish; frozen, livers, roes and milt 03039190 9 % Cat E (excl) 030392 Fish; frozen, shark fins 03039200 9 % Cat E (excl) 030399 Fish; frozen, fish fins (other than shark fins), heads, tails, maws and other edible fish offal 03039900 9 % Cat E (excl) 030431 Fish fillets; fresh or chilled, tilapias (Oreochromis spp.) 03043100 9 % Cat E (excl) 030432 Fish fillets; fresh or chilled, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 03043200 9 % Cat E (excl) 030433 Fish fillets; fresh or chilled, Nile perch (Lates niloticus) 03043300 9 % Cat E (excl) 030439 Fish fillets; fresh or chilled, carp (as specified by the WCO), eels (Anguilla spp.), and snakeheads 03043900 9 % Cat E (excl) (Channa spp.) 030441 Fish fillets; fresh or chilled, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, 03044100 9 % Cat E (excl) Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic (Salmo salar), Danube (Hucho hucho) 030442 Fish fillets; fresh or chilled, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 03044290 9 % Cat E (excl) Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 22/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030443 Fish fillets; fresh or chilled, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, 03044300 9 % Cat E (excl) Scophthalmidae and Citharidae) 030444 Fish fillets; fresh or chilled, of the families Bregmacerotidae, Euclichthyidae, Gadidae, 03044490 9 % Cat E (excl) Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae 030445 Fish fillets; fresh or chilled, swordfish (Xiphias gladius) 03044500 9 % Cat E (excl) 030446 Fish fillets; fresh or chilled, toothfish (Dissostichus spp.) 03044600 9 % Cat E (excl) 030447 Fish fillets; fresh or chilled, dogfish and other sharks 03044790 9 % Cat E (excl) 030448 Fish fillets; fresh or chilled, rays and skates (Rajidae) 03044800 9 % Cat E (excl) 030449 Fish fillets; fresh or chilled, other than fish of heading 0304.4 03044990 9 % Cat E (excl) 030451 Fish meat, excluding fillets, whether or not minced; fresh or chilled, tilapias, catfish, carp, eels, 03045100 9 % Cat E (excl) Nile perch, and snakeheads 030452 Fish meat, excluding fillets, whether or not minced; fresh or chilled, salmonidae 03045200 9 % Cat E (excl) 030453 Fish meat, excluding fillets, whether or not minced; fresh or chilled, of the families 03045300 9 % Cat E (excl) Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae 030454 Fish meat, excluding fillets, whether or not minced; fresh or chilled, swordfish (Xiphias gladius) 03045400 9 % Cat E (excl) 030455 Fish meat, excluding fillets, whether or not minced; fresh or chilled, toothfish (Dissostichus spp.) 03045500 9 % Cat E (excl) 030456 Fish meat; excluding fillets, whether or not minced; fresh or chilled, dogfish and other sharks 03045690 9 % Cat E (excl) 030457 Fish meat; excluding fillets, whether or not minced; fresh or chilled, rays and skates (Rajidae) 03045700 9 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 23/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030459 Fish meat; excluding fillets, whether or not minced; fresh or chilled, of fish n.e.c. in item no. 03045990 9 % Cat E (excl) 0304.5 030461 Fish fillets; frozen, tilapias (Oreochromis spp.) 03046100 9 % Cat E (excl) 030462 Fish fillets; frozen, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 03046200 9 % Cat E (excl) 030463 Fish fillets; frozen, Nile Perch (Lates niloticus) 03046300 9 % Cat E (excl) 030469 Fish fillets; frozen, carp (Cyprinus/Carassius/Ctenopharyngodon 03046900 9 % Cat E (excl) idellus/Hypophthalmichthys/Cirrhinus/Mylopharyngodon piceus/Catla catla/Labeo/Osteochilus hasselti/Leptobarbus hoeveni/Megalobrama), eels (Anguilla) and snakeheads (Channa) 030471 Fish fillets; frozen, cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 03047190 9 % Cat E (excl) 030472 Fish fillets; frozen, haddock (Melanogrammus aeglefinus) 03047200 9 % Cat E (excl) 030473 Fish fillets; frozen, coalfish (Pollachius virens) 03047300 9 % Cat E (excl) 030474 Fish fillets; frozen, hake (Merluccius spp., Urophycis spp.) 03047490 9 % Cat E (excl) 030475 Fish fillets; frozen, Alaska pollack (Theragra chalcogramma) 03047500 9 % Cat E (excl) 030479 Fish fillets; frozen, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, 03047990 9 % Cat E (excl) Melanonidae, Merlucciidae, Moridae and Muraenolepididae other than cod, haddock, coalfish, hake, and Alaska pollack 030481 Fish fillets; frozen, salmon, Pacific (Oncorhynchus nerka, Oncorhynchus gorbuscha, 03048100 9 % Cat E (excl) Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic (Salmo salar), and Danube (Hucho hucho) 030482 Fish fillets; frozen, trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 03048290 9 % Cat E (excl) Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 24/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030483 Fish fillets; frozen, flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 03048390 9 % Cat E (excl) and Citharidae) 030484 Fish fillets; frozen, swordfish (Xiphias gladius) 03048400 9 % Cat E (excl) 030485 Fish fillets; frozen, toothfish (Dissostichus spp.) 03048500 9 % Cat E (excl) 030486 Fish fillets; frozen, herrings (Clupea harengus, Clupea pallasii) 03048600 9 % Cat E (excl) 030487 Fish fillets; frozen, tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus 03048700 9 % Cat E (excl) (Katsuwonus) pelamis) 030488 Fish fillets; frozen, dogfish, other sharks, rays and skates (Rajidae) 03048890 9 % Cat E (excl) 030489 Fish fillets; frozen, of fish n.e.c. in heading 0304.8 03048990 9 % Cat E (excl) 030491 Fish meat, excluding fillets, whether or not minced; frozen, swordfish (Xiphias gladius) 03049100 9 % Cat E (excl) 030492 Fish meat, excluding fillets, whether or not minced; frozen, toothfish (Dissostichus spp.) 03049200 9 % Cat E (excl) 030493 Fish meat, excluding fillets, whether or not minced; frozen, tilapias, catfish, carp, eels, Nile perch, 03049390 9 % Cat E (excl) and snakeheads 030494 Fish meat, excluding fillets, whether or not minced; frozen, Alaska Pollack (Theragra 03049490 9 % Cat E (excl) chalcogramma) 030495 Fish meat, excluding fillets, whether or not minced; frozen, of the families Bregmacerotidae, 03049590 9 % Cat E (excl) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) 030496 Fish meat, excluding fillets, whether or not minced; frozen, dogfish and other sharks 03049690 9 % Cat E (excl) 030497 Fish meat, excluding fillets, whether or not minced; frozen, rays and skates (Rajidae) 03049700 9 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 25/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030499 Fish meat, excluding fillets, whether or not minced; frozen, n.e.c. in item no. 0304.9 03049999 9 % Cat E (excl) 030510 Fish; flours, meals and pellets, fit for human consumption 03051000 9 % Cat E (excl) 030520 Fish; livers, roes and milt of fish, dried, smoked, salted or in brine 03052000 9 % Cat E (excl) 030531 Fish fillets; dried, salted or in brine, but not smoked, tilapias, catfish, carp, eels, Nile perch, and 03053100 9 % Cat E (excl) snakeheads 030532 Fish fillets; dried, salted or in brine, but not smoked, of the families Bregmacerotidae, 03053290 9 % Cat E (excl) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 030539 Fish fillets; dried, salted or in brine, but not smoked, n.e.c. in item no. 0305.3 03053990 9 % Cat E (excl) 030541 Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus 03054100 9 % Cat E (excl) nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal 030542 Fish; smoked, whether or not cooked before or during smoking, herrings (Clupea harengus, 03054200 9 % Cat E (excl) Clupea pallasii), includes fillets, but excludes edible fish offal 030543 Fish; smoked, whether or not cooked before or during smoking, trout (Salmo trutta, 03054300 9 % Cat E (excl) Oncorhynchus mykiss/clarki/aguabonita/gilae/apache/chrysogaster), includes fillets, but excludes edible fish offal 030544 Fish; smoked, whether or not cooked before or during smoking, tilapias, catfish, carp, eels, Nile 03054490 9 % Cat E (excl) perch, and snakeheads, includes fillets, but excludes edible fish offal 26/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030549 Fish; smoked, whether or not cooked before or during smoking, n.e.c. in item no. 0305.4, 03054980 9 % Cat E (excl) includes fillets, but excludes edible fish offal 030551 Fish; dried, whether or not salted but not smoked, other than edible fish offal, cod (Gadus 03055190 9 % Cat E (excl) morhua, Gadus ogac, Gadus macrocephalus) 030552 Fish; dried, whether or not salted but not smoked, tilapias, catfish, carp, eels, Nile perch, and 03055200 9 % Cat E (excl) snakeheads 030553 Fish; dried, whether or not salted but not smoked, fish of the families Bregmacerotidae, 03055390 9 % Cat E (excl) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod 030554 Dried herrings, anchovies, sardines, sardinella, brisling or sprats, mackerel (incl Indian, jack, or 03055490 9 % Cat E (excl) horse), seerfishes, jacks, crevalles, cobia, silver pomfrets, Pacific saury, scads, capelin, swordfish, Kawakawa, bonitos, marlins, sailfishes, spearfish 030559 Fish; dried, whether or not salted but not smoked, other than edible fish offal, n.e.c. in item no. 03055985 9 % Cat E (excl) 0305.5 030561 Fish; salted or in brine, not dried or smoked, other than edible fish offal, herrings (Clupea 03056100 9 % Cat E (excl) harengas, Clupea pallasii) 030562 Fish; salted or in brine, not dried or smoked, other than edible fish offal, cod (Gadus morhua, 03056200 9 % Cat E (excl) Gadus ogac, Gadus macrocephalus) 030563 Fish; salted or in brine, not dried or smoked, other than edible fish offal, anchovies (Engraulis 03056300 9 % Cat E (excl) spp.) 030564 Fish; salted or in brine, not dried or smoked, other than edible fish offal, tilapias, catfish, carp, 03056400 9 % Cat E (excl) eels, Nile perch, and snakeheads ELI: http://data.europa.eu/eli/dec/2025/541/oj 27/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030569 Fish; salted or in brine, not dried or smoked, other than edible fish offal, n.e.c. in item no. 03056980 9 % Cat E (excl) 0305.6 030571 Fish; edible offal, shark fins 03057100 9 % Cat E (excl) 030572 Fish; edible offal, fish heads, tails and maws 03057200 9 % Cat E (excl) 030579 Fish; edible offal, other than shark fins, fish heads, tails and maws 03057900 9 % Cat E (excl) 030611 Crustaceans; frozen, rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus 03061190 9 % Cat E (excl) spp.), in shell or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 030612 Crustaceans; frozen, lobsters (Homarus spp.), in shell or not, smoked, cooked or not before or 03061290 9 % Cat E (excl) during smoking; in shell, cooked by steaming or by boiling in water 030614 Crustaceans; frozen, crabs, in shell or not, smoked, cooked or not before or during smoking; in 03061490 9 % Cat E (excl) shell, cooked by steaming or by boiling in water 030615 Crustaceans; frozen, Norway lobsters (Nephrops norvegicus), in shell or not, smoked, cooked or 03061500 9 % Cat E (excl) not before or during smoking; in shell, cooked by steaming or by boiling in water 030616 Crustaceans; frozen, cold-water shrimps and prawns (Pandalus spp., Crangon crangon), in shell 03061699 9 % Cat E (excl) or not, smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 030617 Crustaceans; frozen, shrimps and prawns, excluding cold-water varieties, in shell or not, 03061799 9 % Cat E (excl) smoked, cooked or not before or during smoking; in shell, cooked by steaming or by boiling in water 030619 Crustaceans; frozen, n.e.c. in item no. 0306.1, in shell or not, smoked, cooked or not before or 03061990 9 % Cat E (excl) during smoking; in shell, cooked by steaming or by boiling in water; including edible flours, meals, and pellets of crustaceans 28/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030631 Crustaceans; live, fresh or chilled, rock lobsters and other sea crawfish (Palinurus spp., Panulirus 03063100 9 % Cat E (excl) spp., Jasus spp.), in shell or not 030632 Crustaceans; live, fresh or chilled, lobsters (Homarus spp.), whether in shell or not 03063299 9 % Cat E (excl) 030633 Crustaceans; live, fresh or chilled, crabs, whether in shell or not 03063390 9 % Cat E (excl) 030634 Crustaceans; live, fresh or chilled, Norway lobsters (Nephrops norvegicus), in shell or not 03063400 9 % Cat E (excl) 030635 Crustaceans; live, fresh or chilled, cold-water shrimps and prawns (Pandalus spp., Crangon 03063590 9 % Cat E (excl) crangon), in shell or not 030636 Crustaceans; live, fresh or chilled, shrimps and prawns excluding cold- water varieties, in shell or 03063690 9 % Cat E (excl) not 030639 Crustaceans; live, fresh or chilled, n.e.c. in item no. 0306.3, in shell or not, including edible 03063990 9 % Cat E (excl) flours, meals, and pellets of crustaceans 030691 Crustaceans; rock lobsters and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.), 03069100 9 % Cat E (excl) smoked, cooked or not, whether in shell or not, whether or not cooked before or during smoking 030692 Crustaceans; lobsters (Homarus spp.), smoked, cooked or not, whether in shell or not, whether 03069290 9 % Cat E (excl) or not cooked before or during smoking 030693 Crustaceans; crabs, smoked, cooked or not, whether in shell or not, whether or not cooked 03069390 9 % Cat E (excl) before or during smoking 030694 Crustaceans; Norway lobsters (Nephrops norvegicus), smoked, cooked or not, whether in shell 03069400 9 % Cat E (excl) or not, whether or not cooked before or during smoking 030695 Crustaceans; shrimps and prawns, smoked, cooked or not, whether in shell or not, whether or 03069590 9 % Cat E (excl) not cooked before or during smoking 030699 Crustaceans; smoked, whole, cooked or not, n.e.c. in item no. 0306.9, in shell or not, including 03069990 9 % Cat E (excl) edible flours, meals, and pellets of crustaceans ELI: http://data.europa.eu/eli/dec/2025/541/oj 29/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030711 Molluscs; oysters, whether in shell or not, live, fresh or chilled 03071190 9 % Cat E (excl) 030712 Molluscs; oysters, whether in shell or not, frozen 03071200 9 % Cat E (excl) 030719 Molluscs; oysters, whether in shell or not, dried, salted or in brine, smoked, cooked or not before 03071900 9 % Cat E (excl) or during the smoking process 030721 Molluscs; scallops, whether in shell or not, including queen scallops, of the genera Pecten, 03072100 9 % Cat E (excl) Chlamys or Placopecten, live, fresh or chilled 030722 Molluscs; scallops, whether in shell or not, including queen scallops of the genera Pecten, 03072290 9 % Cat E (excl) Chlamys or Placopecten, frozen 030729 Molluscs; scallops, whether in shell or not, including queen scallops of the genera Pecten, 03072900 9 % Cat E (excl) Chlamys or Placopecten, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 030731 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, live, fresh or chilled 03073190 9 % Cat E (excl) 030732 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, frozen 03073290 9 % Cat E (excl) 030739 Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, dried, salted, in brine, or 03073980 9 % Cat E (excl) smoked, cooked or not before or during the smoking process 030742 Molluscs; cuttle fish and squid, whether in shell or not, live, fresh or chilled 03074290 9 % Cat E (excl) 030743 Molluscs; cuttle fish and squid, whether in shell or not, includes flours, meals, and pellets of 03074399 9 % Cat E (excl) molluscs, fit for human consumption, frozen 030749 Molluscs; cuttle fish and squid, whether in shell or not, includes flours, meals, and pellets of 03074980 9 % Cat E (excl) molluscs, fit for human consumption, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 030751 Molluscs; octopus (Octopus spp.), live, fresh or chilled 03075100 9 % Cat E (excl) 30/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030752 Molluscs; octopus (Octopus spp.), frozen 03075200 9 % Cat E (excl) 030759 Molluscs; octopus (Octopus spp.), dried, salted, in brine, or smoked, cooked or not before or 03075900 9 % Cat E (excl) during the smoking process 030760 Molluscs; snails, other than sea snails, whether in shell or not, live, fresh, chilled, frozen, dried, 03076000 9 % Cat E (excl) salted, in brine, or smoked, cooked or not before or during the smoking process 030771 Molluscs; clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, 03077100 9 % Cat E (excl) Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae), whether in shell or not, live, fresh or chilled 030772 Molluscs; clams, cockles, ark shells (Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, 03077290 9 % Cat E (excl) Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae), whether in shell or not, frozen 030779 Molluscs; clams, cockle, ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, 03077900 9 % Cat E (excl) Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae, Veneridae), whether in shell or not, dried, salted, in brine, smoked 030781 Molluscs; abalone (Haliotis spp.), whether in shell or not, live, fresh or chilled 03078100 9 % Cat E (excl) 030782 Molluscs; stromboid conchs (Strombus spp.), whether in shell or not, live, fresh or chilled 03078200 9 % Cat E (excl) 030783 Molluscs; abalone (Haliotis spp.), whether in shell or not, frozen 03078300 9 % Cat E (excl) 030784 Molluscs; stromboid conchs (Strombus spp.), whether in shell or not, frozen 03078400 9 % Cat E (excl) 030787 Molluscs; abalone (Haliotis spp.), whether in shell or not, dried, salted, in brine, or smoked, 03078700 9 % Cat E (excl) cooked or not before or during the smoking process ELI: http://data.europa.eu/eli/dec/2025/541/oj 31/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030788 Molluscs; stromboid conchs (Strombus spp.), whether in shell or not, includes flours, meals, and 03078800 9 % Cat E (excl) pellets of molluscs, fit for human consumption, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 030791 Molluscs; n.e.c. in heading 0307, whether in shell or not, includes flours, meals, and pellets of 03079100 9 % Cat E (excl) molluscs, fit for human consumption, live or fresh, chilled 030792 Molluscs; n.e.c. in heading 0307, whether in shell or not, includes flours, meals, and pellets of 03079200 9 % Cat E (excl) molluscs, fit for human consumption, frozen 030799 Molluscs; n.e.c. in heading 0307, whether in shell or not, includes flours, meals, and pellets of 03079900 9 % Cat E (excl) molluscs, fit for human consumption, dried, salted, in brine, or smoked, cooked or not before or during the smoking process 030811 Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), live, fresh or chilled 03081100 9 % Cat E (excl) 030812 Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), frozen 03081200 9 % Cat E (excl) 030819 Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), dried, salted or in 03081900 9 % Cat E (excl) brine, smoked, whether or not cooked before or during the smoking process 030821 Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus 03082100 9 % Cat E (excl) albus, Echinus esculentus), live, fresh or chilled 030822 Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus 03082200 9 % Cat E (excl) albus, Echinus esculentus), frozen 030829 Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus 03082900 9 % Cat E (excl) albus, Echinus esculentus), dried, salted or in brine, smoked, whether or not cooked before or during smoking process 030830 Aquatic invertebrates; jellyfish (Rhopilema spp.), live, fresh, chilled, frozen, dried, salted or in 03083090 9 % Cat E (excl) brine, smoked, whether or not cooked before or during smoking 32/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 030890 Aquatic invertebrates; other than crustaceans, molluscs, sea urchins, sea cucumbers and jellyfish, 03089090 9 % Cat E (excl) live, fresh, chilled, frozen, dried, salted or in brine, smoked, cooked or not before or during smoking, includes edible flours, meals, and pellets 040110 Dairy produce; milk and cream, not concentrated, not containing added sugar or other 04011090 9 % Cat E (excl) sweetening matter, of a fat content, by weight, not exceeding 1 % 040120 Dairy produce; milk and cream, not concentrated, not containing added sugar or other 04012099 9 % Cat E (excl) sweetening matter, of a fat content, by weight, exceeding 1 % but not exceeding 6 % 040140 Dairy produce; milk and cream, not concentrated, not containing added sugar or other 04014090 9 % Cat E (excl) sweetening matter, of a fat content, by weight, exceeding 6 % but not exceeding 10 % 040150 Dairy produce; milk and cream, not concentrated, not containing added sugar or other 04015099 9 % Cat E (excl) sweetening matter, of a fat content, by weight, exceeding 10 % 040210 Dairy produce; milk and cream, concentrated or containing added sugar or other sweetening 04021099 9 % Cat E (excl) matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5 % (by weight) 040221 Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening 04022199 9 % Cat E (excl) matter, in powder, granules or other solid forms, of a fat content exceeding 1.5 % (by weight) 040229 Dairy produce; milk and cream, containing added sugar or other sweetening matter, in powder, 04022999 9 % Cat E (excl) granules or other solid forms, of a fat content exceeding 1.5 % (by weight) 040291 Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening 04029199 9 % Cat E (excl) matter, other than in powder, granules or other solid forms 040299 Dairy produce; milk and cream, containing added sugar or other sweetening matter, other than 04029999 9 % Cat E (excl) in powder, granules or other solid forms ELI: http://data.europa.eu/eli/dec/2025/541/oj 33/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 040310 Dairy produce; yoghurt, whether or not concentrated or containing added sugar or other 04031099 9 % Cat E (excl) sweetening matter or flavoured or containing added fruit or cocoa 040390 Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, 04039099 9 % Cat E (excl) whether or not concentrated or containing added sweetening, flavouring, fruit or cocoa (excluding yoghurt) 040410 Dairy produce; whey, whether or not concentrated or containing added sugar or other 04041084 9 % Cat E (excl) sweetening matter 040490 Dairy produce; natural milk constituents (excluding whey), whether or not containing added 04049089 9 % Cat E (excl) sugar or other sweetening matter, n.e.c. in chapter 04 040510 Dairy produce; derived from milk, butter 04051090 9 % Cat E (excl) 040520 Dairy produce; dairy spreads 04052090 9 % Cat E (excl) 040590 Dairy produce; fats and oils derived from milk (other than butter or dairy spreads) 04059090 9 % Cat E (excl) 040610 Dairy produce; fresh cheese (including whey cheese), not fermented, and curd 04061080 9 % Cat E (excl) 040620 Dairy produce; cheese of all kinds, grated or powdered 04062000 9 % Cat E (excl) 040630 Dairy produce; cheese, processed (not grated or powdered) 04063090 9 % Cat E (excl) 040640 Dairy produce; cheese, blue-veined and other cheese containing veins produced by Penicillium 04064090 9 % Cat E (excl) roqueforti (not grated, powdered or processed) 040690 Dairy produce; cheese (not grated, powdered or processed), n.e.c. in heading no. 0406 04069099 9 % Cat E (excl) 040711 Birds' eggs, in shell; fresh, fertilised eggs for incubation, of fowls of the species Gallus domesticus 04071100 15 % Cat E (excl) (domestic hens) 34/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 040719 Birds' eggs, in shell; fresh, fertilised eggs for incubation, other than fowls of the species Gallus 04071990 15 % Cat E (excl) domesticus (domestic hens) 040721 Birds' eggs, in shell; fresh, not for incubation, of fowls of the species Gallus domesticus (domestic 04072100 15 % Cat E (excl) hens) 040729 Birds' eggs, in shell; fresh, not for incubation, other than fowls of the species Gallus domesticus 04072990 15 % Cat E (excl) (domestic hens) 040790 Birds' eggs, in shell; preserved or cooked 04079090 15 % Cat E (excl) 040811 Eggs; birds' eggs, yolks, dried, whether or not containing added sugar or other sweetening matter 04081180 9 % Cat E (excl) 040819 Eggs; birds' eggs, yolks, fresh, cooked by steaming or by boiling in water, moulded, frozen or 04081989 9 % Cat E (excl) otherwise preserved, whether or not containing added sugar or other sweetening matter 040891 Eggs; birds' eggs (not in shell, excluding yolks only), dried, whether or not containing added 04089180 9 % Cat E (excl) sugar or other sweetening matter 040899 Eggs; birds' eggs (not in shell, excluding yolks only), fresh, cooked by steaming or boiling in 04089980 9 % Cat E (excl) water, moulded, frozen, otherwise preserved, whether or not containing added sugar or other sweetening matter 040900 Honey; natural 04090000 19 % Cat E (excl) 041000 Animal products; edible, n.e.c. in this or other chapters 04100000 9 % Cat E (excl) 050100 Animal products; hair, human, unworked, whether or not washed or scoured, and waste of 05010000 0 % Cat B (10 yrs) human hair 050210 Animal products; hair and bristles, of pigs, hogs or boars, and waste thereof 05021000 0 % Cat B (10 yrs) 050290 Animal products; badger hair and other brush making hair and waste of such bristles or hair, n.e. 05029000 0 % Cat B (10 yrs) c. in heading no. 0502 (excluding horsehair) ELI: http://data.europa.eu/eli/dec/2025/541/oj 35/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 050400 Animal products; guts, bladders and stomachs of animals (other than fish), whole and pieces 05040000 0 % Cat B (10 yrs) thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 050510 Animal products; feathers and down used for stuffing, not further worked than cleaned, 05051090 0 % Cat B (10 yrs) disinfected or treated for preservation 050590 Animal products; skins and other parts of birds, feathers and down (not for stuffing), powder 05059000 0 % Cat B (10 yrs) and waste of such, not further worked than cleaned, disinfected or treated for preservation 050610 Animal products; ossein and bones treated with acid 05061000 0 % Cat B (10 yrs) 050690 Animal products; bones and horn-cores and powder or waste of such, unworked, defatted, 05069000 0 % Cat B (10 yrs) simply prepared (not cut to shape), or treated with acid or degelatinised, n.e.c. in heading no. 0506 050710 Animal products; ivory, unworked or simply prepared but not cut to shape, ivory powder and 05071000 0 % Cat B (10 yrs) waste 050790 Animal products; tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, 05079000 0 % Cat B (10 yrs) claws and beaks, unworked or simply prepared but not cut to shape, waste and powder of these products 050800 Animal products; coral and similar materials, shells of molluscs, crustaceans, echinoderms, 05080000 0 % Cat B (10 yrs) cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof 051000 Animal products; ambergris, castoreum, civet, musk, cantharides, bile (dried or not) glands and 05100000 0 % Cat B (10 yrs) other animal products, for pharmaceutical purposes, fresh, chilled, frozen or otherwise provisionally preserved 051110 Animal products; bovine semen 05111000 0 % Cat B (10 yrs) 051191 Animal products; of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of 05119190 0 % Cat B (10 yrs) chapter 03, unfit for human consumption 36/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 051199 Animal products; n.e.c. in chapter 5 05119985 0 % Cat B (10 yrs) 060110 Plants, live; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 06011090 0 % Cat D (20 yrs) 060120 Plants, live; bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, 06012090 0 % Cat D (20 yrs) chicory plants and roots other than of heading no. 1212 060210 Plants, live; unrooted cuttings and slips 06021090 0 % Cat D (20 yrs) 060220 Plants, live; edible fruit or nut trees, shrubs and bushes, grafted or not 06022080 0 % Cat D (20 yrs) 060230 Plants, live; rhododendrons and azaleas, grafted or not 06023000 0 % Cat D (20 yrs) 060240 Plants, live; roses, grafted or not 06024000 0 % Cat D (20 yrs) 060290 Plants, live; n.e.c. in heading no. 0602 06029099 0 % Cat D (20 yrs) 060311 Flowers, cut; roses, flowers and buds of a kind suitable for bouquets or ornamental purposes, 06031100 0 % Cat D (20 yrs) fresh 060312 Flowers, cut; carnations, flowers and buds of a kind suitable for bouquets or ornamental 06031200 0 % Cat D (20 yrs) purposes, fresh 060313 Flowers, cut; orchids, flowers and buds of a kind suitable for bouquets or ornamental purposes, 06031300 0 % Cat D (20 yrs) fresh 060314 Flowers, cut; chrysanthemums, flowers and buds of a kind suitable for bouquets or ornamental 06031400 0 % Cat D (20 yrs) purposes, fresh 060315 Flowers, cut; lilies (Lilium spp.), flowers and flower buds of a kind suitable for bouquets or 06031500 0 % Cat D (20 yrs) ornamental purposes, fresh 060319 Flowers, cut; flowers and buds of a kind suitable for bouquets or ornamental purposes, fresh, 06031970 0 % Cat D (20 yrs) other than roses, carnations, orchids, chrysanthemums or lillies ELI: http://data.europa.eu/eli/dec/2025/541/oj 37/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 060390 Flowers, cut; flowers and flower buds of a kind suitable for bouquets or ornamental purposes, 06039000 0 % Cat D (20 yrs) dried, dyed, bleached, impregnated or otherwise prepared 060420 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses 06042090 0 % Cat D (20 yrs) and lichens; suitable for bouquets or for ornamental purposes, fresh 060490 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses 06049099 0 % Cat D (20 yrs) and lichens; suitable for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared 070110 Vegetables; seed potatoes, fresh or chilled 07011000 0 % Cat D (20 yrs) 070190 Vegetables; potatoes (other than seed), fresh or chilled 07019090 0 % Cat D (20 yrs) 070200 Vegetables; tomatoes, fresh or chilled 07020000 0 % Cat E (excl) 070310 Vegetables, alliaceous; onions and shallots, fresh or chilled 07031090 0 % Cat D (20 yrs) 070320 Vegetables, alliaceous; garlic, fresh or chilled 07032000 0 % Cat D (20 yrs) 070390 Vegetables, alliaceous; leeks and other kinds n.e.c. in heading no. 0703, fresh or chilled 07039000 0 % Cat D (20 yrs) 070410 Vegetables, brassica; cauliflowers and headed broccoli, fresh or chilled 07041000 0 % Cat E (excl) 070420 Vegetables, brassica; brussel sprouts, fresh or chilled 07042000 0 % Cat E (excl) 070490 Vegetables, brassica; edible, n.e.c. in heading no. 0704, fresh or chilled 07049090 0 % Cat E (excl) 070511 Vegetables; cabbage (head) lettuce (lactuca sativa), fresh or chilled 07051100 0 % Cat E (excl) 070519 Vegetables; lettuce (lactuca sativa), (other than cabbage lettuce), fresh or chilled 07051900 0 % Cat E (excl) 070521 Vegetables; witloff chicory (cichorium intybus var. foliosum), fresh or chilled 07052100 0 % Cat E (excl) 070529 Vegetables; chicory (cichorium spp.), (other than witloof chicory), fresh or chilled 07052900 0 % Cat E (excl) 38/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 070610 Vegetables, root; carrots and turnips, fresh or chilled 07061000 0 % Cat E (excl) 070690 Vegetables, root; salad beetroot, salsify, celeric, radishes and similar edible roots, fresh or chilled 07069090 0 % Cat E (excl) 070700 Vegetables; cucumbers and gherkins, fresh or chilled 07070090 0 % Cat E (excl) 070810 Vegetables, leguminous; peas (pisum sativum), shelled or unshelled, fresh or chilled 07081000 0 % Cat E (excl) 070820 Vegetables, leguminous; beans (vigna spp., phaseolus spp.), shelled or unshelled, fresh or chilled 07082000 0 % Cat E (excl) 070890 Vegetables, leguminous; (other than peas and beans), shelled or unshelled, fresh or chilled 07089000 0 % Cat E (excl) 070920 Vegetables; asparagus, fresh or chilled 07092000 0 % Cat E (excl) 070930 Vegetables; aubergines, (e.g. Eggplants), fresh or chilled 07093000 0 % Cat E (excl) 070940 Vegetables; celery (other than celeriac), fresh or chilled 07094000 0 % Cat E (excl) 070951 Vegetables; mushrooms of the genus Agaricus, fresh or chilled 07095100 0 % Cat E (excl) 070959 Vegetables; truffles and mushrooms (other than of the genus Agaricus), fresh or chilled 07095990 0 % Cat E (excl) 070960 Vegetables; fruits of the genus capsicum or of the genus pimenta, fresh or chilled 07096099 0 % Cat E (excl) 070970 Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled 07097000 0 % Cat E (excl) 070991 Vegetables; globe artichokes, fresh or chilled 07099100 0 % Cat E (excl) 070992 Vegetables; olives, fresh or chilled 07099290 0 % Cat E (excl) 070993 Vegetables; pumpkins, squash and gourds (Cucurbita spp.), fresh or chilled 07099390 0 % Cat E (excl) 070999 Vegetables; edible, n.e.c. in chapter 07, fresh or chilled 07099990 0 % Cat E (excl) 071010 Vegetables; potatoes, uncooked or cooked by steaming or boiling in water, frozen 07101000 0 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 39/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 071021 Vegetables, leguminous; peas (pisum sativum), shelled or unshelled, uncooked or cooked by 07102100 0 % Cat E (excl) steaming or boiling in water, frozen 071022 Vegetables, leguminous; beans (vigna spp., phaseolus spp.), shelled or unshelled, uncooked or 07102200 0 % Cat E (excl) cooked by steaming or boiling in water, frozen 071029 Vegetables, leguminous; (other than peas or beans), shelled or unshelled, uncooked or cooked by 07102900 0 % Cat E (excl) steaming or boiling in water, frozen 071030 Vegetables; spinach, New Zealand spinach and orache spinach (garden spinach), uncooked or 07103000 0 % Cat E (excl) cooked by steaming or boiling in water, frozen 071040 Vegetables; sweetcorn, uncooked or cooked by steaming or boiling in water, frozen 07104000 0 % Cat E (excl) 071080 Vegetables; uncooked or cooked by steaming or boiling in water, n.e.c. in heading no. 0710, 07108095 0 % Cat E (excl) frozen 071090 Vegetable mixtures; uncooked or cooked by steaming or boiling in water, frozen 07109000 0 % Cat E (excl) 071120 Vegetables; olives, provisionally preserved but unsuitable in that state for immediate 07112090 0 % Cat E (excl) consumption 071140 Vegetables; cucumbers and gherkins, provisionally preserved but unsuitable in that state for 07114000 0 % Cat E (excl) immediate consumption 071151 Vegetables; mushrooms of the genus Agaricus, provisionally preserved but unsuitable in that 07115100 0 % Cat E (excl) state for immediate consumption 071159 Vegetables; mushrooms other than of the genus Agaricus, provisionally preserved but unsuitable 07115900 0 % Cat E (excl) in that state for immediate consumption 071190 Vegetables and mixed vegetables; n.e.c. in heading no. 0711, provisionally preserved but 07119090 0 % Cat E (excl) unsuitable in that state for immediate consumption 071220 Vegetables; onions, whole, cut, sliced, broken or in powder but not further prepared, dried 07122000 0 % Cat E (excl) 40/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 071231 Vegetables; mushrooms of the genus Agaricus, whole, cut, sliced, broken or in powder but not 07123100 0 % Cat E (excl) further prepared, dried 071232 Vegetables; wood ears (Auricularia spp), whole, cut, sliced, broken or in powder but not further 07123200 0 % Cat E (excl) prepared, dried 071233 Vegetables; jelly fungi (Tremella spp)), whole, cut, sliced, broken or in powder but not further 07123300 0 % Cat E (excl) prepared, dried 071239 Vegetables; mushrooms, other than the genus Agaricus and truffles, whole, cut, sliced, broken or 07123900 0 % Cat E (excl) in powder but not further prepared, dried 071290 Vegetables; mixtures of vegetables n.e.c. in heading no. 0712, whole, cut, sliced, broken or in 07129090 0 % Cat E (excl) powder but not further prepared, dried 071310 Vegetables, leguminous; peas (pisum sativum), shelled, whether or not skinned or split, dried 07131090 0 % Cat E (excl) 071320 Vegetables, leguminous; chickpeas (garbanzos), shelled, whether or not skinned or split, dried 07132000 0 % Cat E (excl) 071331 Vegetables, leguminous; beans of the species vigna mungo (l.) hepper or vigna radiata (l.) 07133100 0 % Cat E (excl) wilczek, shelled, whether or not skinned or split, dried 071332 Vegetables, leguminous; small red (adzuki) beans (phaseolus or vigna angularis), shelled, whether 07133200 0 % Cat E (excl) or not skinned or split, dried 071333 Vegetables, leguminous; kidney beans, including white pea beans (phaseolus vulgaris), shelled, 07133390 0 % Cat E (excl) whether or not skinned or split, dried 071334 Vegetables, leguminous; bambara beans (Vigna subterranea or Voandzeia subterranea), shelled, 07133400 0 % Cat E (excl) whether or not skinned or split, dried 071335 Vegetables, leguminous; cow peas (Vigna unguiculata), shelled, whether or not skinned or split, 07133500 0 % Cat E (excl) dried ELI: http://data.europa.eu/eli/dec/2025/541/oj 41/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 071339 Vegetables, leguminous; n.e.c. in item no. 0713.3, shelled, whether or not skinned or split, dried 07133900 0 % Cat E (excl) 071340 Vegetables, leguminous; lentils, shelled, whether or not skinned or split, dried 07134000 0 % Cat E (excl) 071350 Vegetables, leguminous; broad beans (vicia faba var. major) and horse beans (vicia faba var. 07135000 0 % Cat E (excl) equina and vicia faba var. minor), shelled, whether or not skinned or split, dried 071360 Vegetables, leguminous; pigeon peas (Cajanus cajan), shelled, whether or not skinned or split, 07136000 0 % Cat E (excl) dried 071390 Vegetables, leguminous; n.e.c. in heading no. 0713, shelled, whether or not skinned or split, 07139000 0 % Cat E (excl) dried 071410 Vegetable roots and tubers; manioc (cassava), with high starch or inulin content, fresh, chilled, 07141000 0 % Cat E (excl) frozen or dried, whether or not sliced or in the form of pellets 071420 Vegetable roots and tubers; sweet potatoes, with high starch or inulin content, fresh, chilled, 07142090 0 % Cat E (excl) frozen or dried, whether or not sliced or in the form of pellets 071430 Vegetable roots and tubers; yams (Dioscorea spp.) with high starch or inulin content, fresh, 07143000 0 % Cat E (excl) chilled, frozen or dried, whether or not sliced or in the form of pellets 071440 Vegetable roots and tubers; taro (Colocasia spp.) with high starch or inulin content, fresh, chilled, 07144000 0 % Cat E (excl) frozen or dried, whether or not sliced or in the form of pellets 071450 Vegetable roots and tubers; yautia (Xanthosoma spp.) with high starch or inulin content, fresh, 07145000 0 % Cat E (excl) chilled, frozen or dried, whether or not sliced or in the form of pellets 42/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 071490 Vegetable roots and tubers; arrowroot, salep, Jerusalem artichokes and similar roots and tubers 07149090 0 % Cat E (excl) (not manioc, sweet potatoes, yams, taro or yautia), high starch or inulin content, fresh, chilled, frozen, dried, sliced or not, or in pellet form; sago pith 080111 Nuts, edible; coconuts, desiccated 08011100 0 % Cat E (excl) 080112 Nuts, edible; coconuts, in the inner shell (endocarp) 08011200 0 % Cat E (excl) 080119 Nuts, edible; coconuts, fresh or dried, other than desiccated or in the inner shell (endocarp) 08011900 0 % Cat E (excl) 080121 Nuts, edible; brazil nuts, fresh or dried, in shell 08012100 0 % Cat E (excl) 080122 Nuts, edible; brazil nuts, fresh or dried, shelled 08012200 0 % Cat E (excl) 080131 Nuts, edible; cashew nuts, fresh or dried, in shell 08013100 0 % Cat E (excl) 080132 Nuts, edible; cashew nuts, fresh or dried, shelled 08013200 0 % Cat E (excl) 080211 Nuts, edible; almonds, fresh or dried, in shell 08021190 0 % Cat D (20 yrs) 080212 Nuts, edible; almonds, fresh or dried, shelled 08021290 0 % Cat D (20 yrs) 080221 Nuts, edible; hazelnuts or filberts (corylus spp.), fresh or dried, in shell 08022100 0 % Cat D (20 yrs) 080222 Nuts, edible; hazelnuts or filberts (corylus spp.), fresh or dried, shelled 08022200 0 % Cat D (20 yrs) 080231 Nuts, edible; walnuts, fresh or dried, in shell 08023100 0 % Cat D (20 yrs) 080232 Nuts, edible; walnuts, fresh or dried, shelled 08023200 0 % Cat D (20 yrs) 080241 Nuts, edible; chestnuts (Castanea spp.), fresh or dried, in shell 08024100 0 % Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 43/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 080242 Nuts, edible; chestnuts (Castanea spp.), fresh or dried, shelled 08024200 0 % Cat D (20 yrs) 080251 Nuts, edible; pistachios, fresh or dried, in shell 08025100 0 % Cat D (20 yrs) 080252 Nuts, edible; pistachios, fresh or dried, shelled 08025200 0 % Cat D (20 yrs) 080261 Nuts, edible; macadamia, fresh or dried, in shell 08026100 0 % Cat D (20 yrs) 080262 Nuts, edible; macadamia, fresh or dried, shelled 08026200 0 % Cat D (20 yrs) 080270 Nuts, edible; kola nuts (Cola spp.), fresh or dried, whether or not shelled or peeled 08027000 0 % Cat D (20 yrs) 080280 Nuts, edible; areca nuts, fresh or dried, whether or not shelled or peeled 08028000 0 % Cat D (20 yrs) 080290 Nuts, edible; n.e.c. in heading no. 0801 and 0802, fresh or dried, whether or not shelled or 08029085 0 % Cat D (20 yrs) peeled 080310 Fruit, edible; plantains, fresh or dried 08031090 0 % Cat D (20 yrs) 080390 Fruit, edible; bananas, other than plantains, fresh or dried 08039090 0 % Cat D (20 yrs) 080410 Fruit, edible; dates, fresh or dried 08041000 0 % Cat D (20 yrs) 080420 Fruit, edible; figs, fresh or dried 08042090 0 % Cat D (20 yrs) 080430 Fruit, edible; pineapples, fresh or dried 08043000 0 % Cat D (20 yrs) 080440 Fruit, edible; avocados, fresh or dried 08044000 0 % Cat D (20 yrs) 080450 Fruit, edible; guavas, mangoes and mangosteens, fresh or dried 08045000 0 % Cat D (20 yrs) 080510 Fruit, edible; oranges, fresh or dried 08051080 0 % Cat D (20 yrs) 44/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 080521 Fruit, edible; mandarins (including tangerines and satsumas), fresh or dried 08052190 0 % Cat D (20 yrs) 080522 Fruit, edible; clementines, fresh or dried 08052200 0 % Cat D (20 yrs) 080529 Fruit, edible; tangelos, wilkings and similar citrus hybrid, fresh or dried 08052900 0 % Cat D (20 yrs) 080540 Fruit, edible; grapefruit, including pomelos, fresh or dried 08054000 0 % Cat D (20 yrs) 080550 Fruit, edible; lemons (Citrus limon, Citrus limonum), limes (Citrus aurantifolia , Citrus latifolia), 08055090 0 % Cat D (20 yrs) fresh or dried 080590 Fruit, edible; citrus fruit n.e.c. in heading no. 0805, fresh or dried 08059000 0 % Cat D (20 yrs) 080610 Fruit, edible; grapes, fresh 08061090 0 % Cat D (20 yrs) 080620 Fruit, edible; grapes, dried 08062090 0 % Cat D (20 yrs) 080711 Fruit, edible; watermelons, fresh 08071100 0 % Cat D (20 yrs) 080719 Fruit, edible; melons, other than watermelons, fresh 08071900 0 % Cat D (20 yrs) 080720 Fruit, edible; papaws (papayas), fresh 08072000 0 % Cat D (20 yrs) 080810 Fruit, edible; apples, fresh 08081080 0 % Cat D (20 yrs) 080830 Fruit, edible; pears, fresh 08083090 0 % Cat D (20 yrs) 080840 Fruit, edible; quinces, fresh 08084000 0 % Cat D (20 yrs) 080910 Fruit, edible; apricots, fresh 08091000 0 % Cat D (20 yrs) 080921 Fruit, edible; sour cherries (Prunus cerasus), fresh 08092100 0 % Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 45/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 080929 Fruit, edible; cherries, other than sour cherries (Prunus cerasus), fresh 08092900 0 % Cat D (20 yrs) 080930 Fruit, edible; peaches, including nectarines, fresh 08093090 0 % Cat D (20 yrs) 080940 Fruit, edible; plums and sloes, fresh 08094090 0 % Cat D (20 yrs) 081010 Fruit, edible; strawberries, fresh 08101000 0 % Cat D (20 yrs) 081020 Fruit, edible; raspberries, blackberries, mulberries, and loganberries, fresh 08102090 0 % Cat D (20 yrs) 081030 Fruit, edible; black, white or red currants and gooseberries, fresh 08103090 0 % Cat D (20 yrs) 081040 Fruit, edible; cranberries, bilberries and other fruits of the genus vaccinium, fresh 08104090 0 % Cat D (20 yrs) 081050 Fruit, edible; kiwifruit, fresh 08105000 0 % Cat D (20 yrs) 081060 Fruit, edible; durians, fresh 08106000 0 % Cat D (20 yrs) 081070 Fruit, edible; persimmons, fresh 08107000 0 % Cat D (20 yrs) 081090 Fruit, edible; fruits n.e.c. in heading no. 0801 to 0810, fresh 08109075 0 % Cat D (20 yrs) 081110 Fruit, edible; strawberries, uncooked or cooked by steaming or boiling in water, frozen, whether 08111090 0 % Cat D (20 yrs) or not containing added sugar or other sweetening matter 081120 Fruit, edible; raspberries, blackberries, mulberries, loganberries, black, white or red currants and 08112090 0 % Cat D (20 yrs) gooseberries, uncooked or cooked, whether or not containing added sugar or other sweetening matter 081190 Fruit, edible; fruit and nuts n.e.c. in heading no. 0811, uncooked or cooked, frozen whether or 08119095 0 % Cat D (20 yrs) not containing added sugar or other sweetening matter 46/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 081210 Fruit, edible; cherries, provisionally preserved, but unsuitable in that state for immediate 08121000 0 % Cat D (20 yrs) consumption 081290 Fruit, edible; fruit and nuts n.e.c. in heading no. 0812, provisionally preserved, but unsuitable in 08129098 0 % Cat D (20 yrs) that state for immediate consumption 081310 Fruit, edible; apricots, dried 08131000 0 % Cat D (20 yrs) 081320 Fruit, edible; prunes, dried 08132000 0 % Cat D (20 yrs) 081330 Fruit, edible; apples, dried 08133000 0 % Cat D (20 yrs) 081340 Fruit, edible; fruit n.e.c. in heading no. 0812, dried 08134095 0 % Cat D (20 yrs) 081350 Nuts, edible; mixtures of nuts or dried fruits of chapter 08 08135099 0 % Cat D (20 yrs) 081400 Peel; of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally 08140000 0 % Cat D (20 yrs) preserved in brine, in sulphur water and other preservative solutions 090111 Coffee; not roasted or decaffeinated 09011100 25 % Cat E (excl) 090112 Coffee; decaffeinated, not roasted 09011200 25 % Cat E (excl) 090121 Coffee; roasted, not decaffeinated 09012100 25 % Cat E (excl) 090122 Coffee; roasted, decaffeinated 09012200 25 % Cat E (excl) 090190 Coffee; husks and skins, coffee substitutes containing coffee in any proportion 09019090 25 % Cat E (excl) 090210 Tea, green; (not fermented), in immediate packings of a content not exceeding 3kg 09021000 25 % Cat E (excl) 090220 Tea, green; (not fermented), in immediate packings of a content exceeding 3kg 09022000 25 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 47/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 090230 Tea, black; (fermented) and partly fermented tea, in immediate packings of a content not 09023000 25 % Cat E (excl) exceeding 3kg 090240 Tea, black; (fermented) and partly fermented tea, in immediate packings of a content exceeding 09024000 25 % Cat E (excl) 3kg 090300 Mate 09030000 30 % Cat D (20 yrs) 090411 Spices; pepper (of the genus piper), neither crushed nor ground 09041100 23 % Cat C (15 yrs) 090412 Spices; pepper (of the genus piper), crushed or ground 09041200 23 % Cat C (15 yrs) 090421 Spices; fruits of the genus Capsicum or Pimenta, dried, neither crushed nor ground 09042190 23 % Cat C (15 yrs) 090422 Spices; fruits of the genus Capsicum or Pimenta, crushed or ground 09042200 23 % Cat C (15 yrs) 090510 Spices; vanilla, neither crushed nor ground 09051000 23 % Cat C (15 yrs) 090520 Spices; vanilla, crushed or ground 09052000 23 % Cat C (15 yrs) 090611 Spices; cinnamon (Cinnamomum zeylanicum Blume), neither crushed nor ground 09061100 23 % Cat C (15 yrs) 090619 Spices; cinnamon and cinnamon-tree flowers, other than cinnamon (Cinnamomum zeylanicum 09061900 23 % Cat C (15 yrs) Blume), neither crushed nor ground 090620 Spices; cinnamon and cinnamon-tree flowers, crushed or ground 09062000 23 % Cat C (15 yrs) 090710 Spices; cloves (whole fruit, cloves and stems), neither crushed nor ground 09071000 23 % Cat C (15 yrs) 090720 Spices; cloves (whole fruit, cloves and stems), crushed or ground 09072000 23 % Cat C (15 yrs) 090811 Spices; nutmeg, neither crushed nor ground 09081100 23 % Cat C (15 yrs) 48/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 090812 Spices; nutmeg, crushed or ground 09081200 23 % Cat C (15 yrs) 090821 Spices; mace, neither crushed nor ground 09082100 23 % Cat C (15 yrs) 090822 Spices; mace, crushed or ground 09082200 23 % Cat C (15 yrs) 090831 Spices; cardamoms, neither crushed nor ground 09083100 23 % Cat C (15 yrs) 090832 Spices; cardamoms, crushed or ground 09083200 23 % Cat C (15 yrs) 090921 Spices; coriander seeds, neither crushed nor ground 09092100 23 % Cat C (15 yrs) 090922 Spices; coriander seeds, crushed or ground 09092200 23 % Cat C (15 yrs) 090931 Spices; cumin seeds, neither crushed nor ground 09093100 23 % Cat C (15 yrs) 090932 Spices; cumin seeds, crushed or ground 09093200 23 % Cat C (15 yrs) 090961 Spices; seeds of anise, badian, caraway or fennel; juniper berries, neither crushed nor ground 09096100 23 % Cat C (15 yrs) 090962 Spices; seeds of anise, badian, caraway or fennel; juniper berries, crushed or ground 09096200 23 % Cat C (15 yrs) 091011 Spices; ginger, neither crushed nor ground 09101100 23 % Cat E (excl) 091012 Spices; ginger, crushed or ground 09101200 23 % Cat E (excl) 091020 Spices; saffron 09102090 23 % Cat C (15 yrs) 091030 Spices; turmeric (curcuma) 09103000 23 % Cat C (15 yrs) 091091 Spices; mixtures of 2 or more products of different headings 09109190 23 % Cat C (15 yrs) 091099 Spices; n.e.c. in heading no. 0910 09109999 23 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 49/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 100111 Cereals; wheat and meslin, durum wheat, seed 10011100 0 % Cat B (10 yrs) 100119 Cereals; wheat and meslin, durum wheat, other than seed 10011900 0 % Cat B (10 yrs) 100191 Cereals; wheat and meslin, other than durum wheat, seed 10019190 0 % Cat B (10 yrs) 100199 Cereals; wheat and meslin, other than durum wheat, other than seed 10019900 0 % Cat B (10 yrs) 100210 Cereals; rye, seed 10021000 15 % Cat C (15 yrs) 100290 Cereals; rye, other than seed 10029000 15 % Cat C (15 yrs) 100310 Cereals; barley, seed 10031000 15 % Cat C (15 yrs) 100390 Cereals; barley, other than seed 10039000 15 % Cat C (15 yrs) 100410 Cereals; oats, seeds 10041000 15 % Cat C (15 yrs) 100490 Cereals; oats, other than seed 10049000 15 % Cat C (15 yrs) 100510 Cereals; maize (corn), seed 10051090 15 % Cat C (15 yrs) 100590 Cereals; maize (corn), other than seed 10059000 15 % Cat C (15 yrs) 100610 Cereals; rice in the husk (paddy or rough) 10061079 0 % Cat D (20 yrs) 100620 Cereals; husked (brown) rice 10062098 0 % Cat D (20 yrs) 100630 Cereals; rice, semi-milled or wholly milled, whether or not polished or glazed 10063098 0 % Cat D (20 yrs) 100640 Cereals; rice, broken 10064000 0 % Cat D (20 yrs) 100710 Cereals; grain sorghum, seed 10071090 0 % Cat C (15 yrs) 100790 Cereals; grain sorghum, other than seed 10079000 0 % Cat C (15 yrs) 50/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 100810 Cereals; buckwheat 10081000 15 % Cat C (15 yrs) 100821 Cereals; millet, seed 10082100 15 % Cat C (15 yrs) 100829 Cereals; millet, other than seed 10082900 15 % Cat C (15 yrs) 100830 Cereals; canary seeds 10083000 15 % Cat C (15 yrs) 100840 Cereals; fonio (Digitaria spp.) 10084000 15 % Cat C (15 yrs) 100850 Cereals; quinoa (Chenopodium quinoa) 10085000 15 % Cat C (15 yrs) 100860 Cereals; triticale 10086000 15 % Cat C (15 yrs) 100890 Cereals; n.e.c. in chapter 10 10089000 15 % Cat C (15 yrs) 110100 Wheat or meslin flour 11010090 0 % Cat D (20 yrs) 110220 Cereal flour; of maize (corn) 11022090 0 % Cat B (10 yrs) 110290 Cereal flours; other than wheat, meslin, and maize (corn) 11029090 0 % Cat B (10 yrs) 110311 Cereal groats and meal; of wheat 11031190 0 % Cat C (15 yrs) 110313 Cereal groats and meal; of maize (corn) 11031390 0 % Cat C (15 yrs) 110319 Cereal groats and meal; n.e.c. in heading no. 1103 11031990 0 % Cat C (15 yrs) 110320 Cereal pellets 11032090 0 % Cat C (15 yrs) 110412 Cereal grains; rolled or flaked, of oats 11041290 0 % Cat C (15 yrs) 110419 Cereal grains; rolled or flaked, other than oats 11041999 0 % Cat C (15 yrs) 110422 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats 11042295 0 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 51/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 110423 Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn) 11042398 0 % Cat C (15 yrs) 110429 Cereal grains; worked, other than rolled or flaked (e.g. Hulled, pearled, sliced or kibbled) of 11042989 0 % Cat C (15 yrs) cereals, excluding oats and maize, and rice of heading no.1006 110430 Cereal; germ of cereals, whole, rolled, flaked or ground 11043090 0 % Cat C (15 yrs) 110510 Flour, meal and powder; of potatoes 11051000 0 % Cat C (15 yrs) 110520 Flakes, granules and pellets; of potatoes 11052000 0 % Cat C (15 yrs) 110610 Flour, meal and powder; of the dried leguminous vegetables of heading no. 0713 11061000 9 % Cat C (15 yrs) 110620 Flour, meal and powder; of sago or of roots or tubers of heading no. 0714 11062090 9 % Cat C (15 yrs) 110630 Flour, meal and powder; of the products of chapter 8 11063090 9 % Cat C (15 yrs) 110710 Malt; not roasted 11071099 15 % Cat C (15 yrs) 110720 Malt; roasted 11072000 15 % Cat C (15 yrs) 110811 Starch; wheat 11081100 0 % Cat B (10 yrs) 110812 Starch; maize (corn) starch 11081200 0 % Cat B (10 yrs) 110813 Starch; potato 11081300 0 % Cat B (10 yrs) 110814 Starch; manioc (cassava) 11081400 0 % Cat B (10 yrs) 110819 Starch; n.e.c. in item no. 1108.11 to 1108.14 11081990 0 % Cat B (10 yrs) 110820 Inulin 11082000 0 % Cat B (10 yrs) 110900 Wheat gluten; whether or not dried 11090000 0 % Cat B (10 yrs) 52/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 120110 Soya beans; seed, whether or not broken 12011000 0 % Cat B (10 yrs) 120190 Soya beans; other than seed, whether or not broken 12019000 0 % Cat B (10 yrs) 120230 Ground-nuts; seed, not roasted or otherwise cooked, whether or not shelled or broken 12023000 0 % Cat B (10 yrs) 120241 Ground-nuts; other than seed, not roasted or otherwise cooked, in shell 12024100 0 % Cat B (10 yrs) 120242 Ground-nuts; other than seed, not roasted or otherwise cooked, shelled, whether or not broken, 12024200 0 % Cat B (10 yrs) 120300 Copra 12030000 0 % Cat B (10 yrs) 120400 Oil seeds; linseed, whether or not broken 12040090 0 % Cat B (10 yrs) 120510 Oil seeds; low erucic acid rape or colza seeds, whether or not broken 12051090 0 % Cat B (10 yrs) 120590 Oil seeds; rape or colza seeds, other than low erucic, whether or not broken 12059000 0 % Cat B (10 yrs) 120600 Oil seeds; sunflower seeds, whether or not broken 12060099 0 % Cat B (10 yrs) 120710 Oil seeds; palm nuts and kernels, whether or not broken 12071000 0 % Cat B (10 yrs) 120721 Oil seeds; cotton seeds, seed, whether or not broken 12072100 0 % Cat B (10 yrs) 120729 Oil seeds; cotton seeds, other than seed, whether or not broken 12072900 0 % Cat B (10 yrs) 120730 Oil seeds; castor oil seeds, whether or not broken 12073000 0 % Cat B (10 yrs) 120740 Oil seeds; sesamum seeds, whether or not broken 12074090 0 % Cat B (10 yrs) 120750 Oil seeds; mustard seeds, whether or not broken 12075090 0 % Cat B (10 yrs) 120760 Oil seeds; safflower (Carthamus tinctorius) seeds, whether or not broken 12076000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 53/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 120770 Oil seeds; melon seeds, whether or not broken 12077000 0 % Cat B (10 yrs) 120791 Oil seeds; poppy seeds, whether or not broken 12079190 0 % Cat B (10 yrs) 120799 Oil seeds and oleaginous fruits; n.e.c. in heading no. 1207, whether or not broken 12079996 0 % Cat B (10 yrs) 120810 Flours and meals; of soya beans 12081000 0 % Cat B (10 yrs) 120890 Flours and meals of oil seeds or oleaginous fruits; excluding soya beans and mustard seeds 12089000 0 % Cat B (10 yrs) 120910 Seed; sugar beet seeds, of a kind used for sowing 12091000 0 % Cat B (10 yrs) 120921 Seeds of forage plants; lucerne (alfalfa) seeds, of a kind used for sowing 12092100 0 % Cat B (10 yrs) 120922 Seeds of forage plants; clover (Trifolium spp.) seeds, of a kind used for sowing 12092280 0 % Cat B (10 yrs) 120923 Seeds of forage plants; fescue seeds, of a kind used for sowing 12092380 0 % Cat B (10 yrs) 120924 Seeds of forage plants; Kentucky blue grass (Poa pratensis L.) seeds, of a kind used for sowing 12092400 0 % Cat B (10 yrs) 120925 Seeds of forage plants; rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds, of a kind 12092590 0 % Cat B (10 yrs) used for sowing 120929 Seeds of forage plants; other than lucerne, clover, fescue, Kentucky blue grass, and rye grass 12092980 0 % Cat B (10 yrs) seeds, of a kind used for sowing 120930 Seeds of herbaceous plants; cultivated principally for their flowers, of a kind used for sowing 12093000 0 % Cat B (10 yrs) 120991 Seeds; vegetable seeds, of a kind used for sowing 12099180 0 % Cat B (10 yrs) 120999 Seeds; n.e.c. in heading 1209, of a kind used for sowing 12099999 0 % Cat B (10 yrs) 121010 Hop cones; neither ground nor powdered nor in the form of pellets 12101000 0 % Cat B (10 yrs) 54/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 121020 Hop cones; ground, powdered or in the form of pellets; lupulin 12102090 0 % Cat B (10 yrs) 121120 Ginseng roots, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal 12112000 0 % Cat D (20 yrs) or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 121130 Coca leaf; of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 12113000 0 % Cat B (10 yrs) similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 121140 Poppy straw; of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 12114000 0 % Cat B (10 yrs) similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 121150 Ephedra, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or 12115000 0 % Cat B (10 yrs) similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 121190 Plants and parts (including seeds and fruits) n.e.c. in heading no. 1211, of a kind used primarily 12119086 0 % Cat D (20 yrs) in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 121221 Seaweeds and other algae; fit for human consumption, fresh, chilled, frozen or dried, whether or 12122100 0 % Cat B (10 yrs) not ground 121229 Seaweeds and other algae; not fit for human consumption, fresh, chilled, frozen or dried, 12122900 0 % Cat B (10 yrs) whether or not ground 121291 Sugar beet; fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 12129180 0 % Cat B (10 yrs) 121292 Locust beans (carob); fit for human consumption, fresh, chilled, frozen or dried, whether or not 12129200 0 % Cat B (10 yrs) ground ELI: http://data.europa.eu/eli/dec/2025/541/oj 55/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 121293 Sugar cane; fit for human consumption, fresh, chilled, frozen or dried, whether or not ground 12129300 0 % Cat B (10 yrs) 121294 Chicory roots (Chicorium intybus sativum); fit for human consumption, fresh, chilled, frozen or 12129400 0 % Cat B (10 yrs) dried, whether or not ground 121299 Vegetable products; fit for human consumption, n.e.c. in heading no. 1212, fresh, chilled, frozen 12129995 0 % Cat B (10 yrs) or dried, whether or not ground 121300 Cereal straw and husks; unprepared, whether or not chopped, ground, pressed or in the form of 12130000 0 % Cat B (10 yrs) pellets 121410 Lucerne (alfalfa) meal and pellets 12141000 0 % Cat B (10 yrs) 121490 Forage products including swedes, mangolds, fodder roots, hay, sainfoin, clover, forage kale, 12149090 0 % Cat B (10 yrs) lupines, vetches etc., pelletised or otherwise 130120 Gum Arabic 13012000 0 % Cat B (10 yrs) 130190 Natural gums, resins, gum-resins and oleoresins, n.e.c. in heading no. 1301 13019000 0 % Cat B (10 yrs) 130211 Vegetable saps and extracts; opium 13021100 0 % Cat B (10 yrs) 130212 Vegetable saps and extracts; of liquorice 13021200 0 % Cat B (10 yrs) 130213 Vegetable saps and extracts; of hops 13021300 0 % Cat B (10 yrs) 130214 Vegetable saps and extracts; of ephedra 13021400 0 % Cat B (10 yrs) 130219 Vegetable saps and extracts; n.e.c. in item no. 1302.1 13021970 0 % Cat B (10 yrs) 130220 Pectic substances; pectinates and pectates 13022090 0 % Cat B (10 yrs) 130231 Mucilages and thickeners; agar-agar, whether or not modified, derived from vegetable products 13023100 0 % Cat B (10 yrs) 56/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 130232 Mucilages and thickeners; whether or not modified, derived from locust beans, locust bean seeds 13023290 0 % Cat B (10 yrs) or guar seeds 130239 Mucilages and thickeners; whether or not modified, derived from vegetable products, n.e.c. in 13023900 0 % Cat B (10 yrs) item no. 1302.3 140110 Bamboo used primarily for plaiting 14011000 0 % Cat B (10 yrs) 140120 Rattans used primarily for plaiting 14012000 0 % Cat B (10 yrs) 140190 Vegetable materials of a kind used primarily for plaiting; n.e.c. in heading no. 1401 14019000 0 % Cat B (10 yrs) 140420 Vegetable products; cotton linters 14042000 0 % Cat B (10 yrs) 140490 Vegetable products; n.e.c. in chapter 14 14049000 0 % Cat B (10 yrs) 150110 Pig fat; lard, other than that of heading 0209 and 1503 15011090 15 % Cat E (excl) 150120 Pig fat; not lard, other than that of heading 0209 or 1503 15012090 15 % Cat E (excl) 150190 Poultry fat; other than that of heading 0209 or 1503 15019000 15 % Cat E (excl) 150210 Tallow; other than those of heading 1503 15021090 15 % Cat E (excl) 150290 Fats of bovine animals, sheep or goats; excluding tallow, and other than those of heading 1503 15029090 15 % Cat E (excl) 150300 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil; not emulsified or mixed or otherwise 15030090 15 % Cat C (15 yrs) prepared 150410 Oils of fish; fish-liver oils and their fractions, whether or not refined, but not chemically 15041099 15 % Cat E (excl) modified 150420 Fats and oils and their fractions; of fish, (excluding liver-oils) 15042090 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 57/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 150430 Fats and oils and their fractions; of marine mammals 15043090 15 % Cat E (excl) 150500 Wool grease and fatty substances derived therefrom (including lanolin) 15050090 15 % Cat C (15 yrs) 150600 Animal fats and oils and their fractions; whether or not refined, but not chemically modified, n. 15060000 15 % Cat C (15 yrs) e.c. in chapter 15 150710 Vegetable oils; soya-bean oil and its fractions, crude, whether or not degummed, not chemically 15071090 15 % Cat E (excl) modified 150790 Vegetable oils; soya-bean oil and its fractions, other than crude, whether or not refined, but not 15079090 15 % Cat E (excl) chemically modified 150810 Vegetable oils; ground-nut oil and its fractions, crude, not chemically modified 15081090 15 % Cat C (15 yrs) 150890 Vegetable oils; ground-nut oil and its fractions, other than crude, whether or not refined, but not 15089090 15 % Cat C (15 yrs) chemically modified 150910 Vegetable oils; olive oil and its fractions, virgin, whether or not refined, but not chemically 15091080 15 % Cat E (excl) modified 150990 Vegetable oils; olive oil and its fractions, other than virgin, whether or not refined, but not 15099000 15 % Cat E (excl) chemically modified 151000 Vegetable oils; oils and their fractions n.e.c. in chapter 15, obtained solely from olives, whether 15100090 15 % Cat C (15 yrs) or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading no. 1509 151110 Vegetable oils; palm oil and its fractions, crude, not chemically modified 15111090 15 % Cat C (15 yrs) 151190 Vegetable oils; palm oil and its fractions, other than crude, whether or not refined, but not 15119099 15 % Cat C (15 yrs) chemically modified 151211 Vegetable oils; sunflower seed or safflower oil and their fractions, crude, not chemically 15121199 15 % Cat C (15 yrs) modified 58/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 151219 Vegetable oils; sunflower seed or safflower oil and their fractions, other than crude, whether or 15121990 15 % Cat C (15 yrs) not refined, but not chemically modified 151221 Vegetable oils; cotton-seed oil and its fractions; crude, whether or not gossypol has been 15122190 15 % Cat C (15 yrs) removed, not chemically modified 151229 Vegetable oils; cotton-seed oil and its fractions, other than crude, whether or not refined, but not 15122990 15 % Cat C (15 yrs) chemically modified 151311 Vegetable oils; coconut (copra) oil and its fractions, crude, not chemically modified 15131199 15 % Cat E (excl) 151319 Vegetable oils; coconut (copra) oil and its fractions, other than crude, whether or not refined, but 15131999 15 % Cat E (excl) not chemically modified 151321 Vegetable oils; palm kernel or babassu oil and their fractions, crude, not chemically modified 15132190 15 % Cat E (excl) 151329 Vegetable oils; palm kernel or babassu oil and their fractions, other than crude, whether or not 15132990 15 % Cat E (excl) refined, but not chemically modified 151411 Vegetable oils; low erucic acid rape or colza oil and its fractions, crude 15141190 15 % Cat C (15 yrs) 151419 Vegetable oils; low erucic acid rape or colza oil and its fractions, other than crude, but not 15141990 15 % Cat C (15 yrs) chemically modified 151491 Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, crude 15149190 15 % Cat C (15 yrs) 151499 Vegetable oils; excluding low erucic acid rape or colza oil and its fractions, other than crude, but 15149990 15 % Cat C (15 yrs) not chemically modified 151511 Vegetable oils; linseed oil and its fractions, crude, not chemically modified 15151100 15 % Cat C (15 yrs) 151519 Vegetable oils; linseed oil and its fractions, other than crude, whether or not refined, but not 15151990 15 % Cat C (15 yrs) chemically modified ELI: http://data.europa.eu/eli/dec/2025/541/oj 59/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 151521 Vegetable oils; maize (corn) oil and its fractions, crude, not chemically modified 15152190 15 % Cat C (15 yrs) 151529 Vegetable oils; maize (corn) oil and its fractions, other than crude, whether or not refined, but 15152990 15 % Cat C (15 yrs) not chemically modified 151530 Vegetable oils; castor oil and its fractions, whether or not refined, but not chemically modified 15153090 15 % Cat C (15 yrs) 151550 Vegetable oils; sesame oil and its fractions, whether or not refined, but not chemically modified 15155099 15 % Cat C (15 yrs) 151590 Vegetable fats and oils and their fractions; fixed, n.e.c. in heading no. 1515, whether or not 15159099 15 % Cat C (15 yrs) refined, but not chemically modified 151610 Animal fats and oils and their fractions; partly or wholly hydrogenated, inter esterified, 15161090 15 % Cat E (excl) re-esterified or elaidinised, whether or not refined, but not further prepared 151620 Vegetable fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, 15162098 15 % Cat E (excl) re-esterified or elaidinised, whether or not refined, but not further prepared 151710 Margarine; excluding liquid margarine 15171090 15 % Cat E (excl) 151790 Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats 15179099 15 % Cat E (excl) or oils of this chapter, other than edible fats or oils of heading no. 1516 151800 Animal or vegetable fats and oils and their fractions; oxidised, boiled or otherwise chemically 15180099 15 % Cat C (15 yrs) modified, (excluding those of heading no. 1516), inedible mixtures or preparations of fats or oils 152000 Glycerol, crude; glycerol waters and glycerol lyes 15200000 15 % Cat C (15 yrs) 152110 Vegetable waxes (other than triglycerides); whether or not refined or coloured 15211000 15 % Cat C (15 yrs) 152190 Waxes, other than vegetable, n.e.c. in heading no. 1521; whether or not refined or coloured 15219099 15 % Cat C (15 yrs) 60/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 15220099 15 % Cat C (15 yrs) 160100 Meat preparations; sausages and similar products, of meat, meat offal or blood, and food 16010010 9 % Cat E (excl) preparations based on these products 160100 Meat preparations; sausages and similar products, of meat, meat offal or blood, and food 16010099 Pork 9 % Cat E (excl) preparations based on these products 160100 Meat preparations; sausages and similar products, of meat, meat offal or blood, and food 16010099 Others 9 % Cat E (excl) preparations based on these products 160210 Meat preparations; homogenised preparations of meat, meat offal or blood 16021000 9 % Cat E (excl) 160220 Meat preparations; of the prepared or preserved liver of any animal (excluding homogenised 16022090 9 % Cat E (excl) preparations) 160231 Meat preparations; of turkeys, prepared or preserved meat or meat offal (excluding livers and 16023180 9 % Cat E (excl) homogenised preparations) 160232 Meat preparations; of the poultry of heading no. 0105, (i.e. of fowls of the species Gallus 16023290 9 % Cat E (excl) domesticus) 160239 Meat preparations; of poultry (excluding turkeys), prepared or preserved meat or meat offal 16023985 9 % Cat E (excl) (excluding livers and homogenised preparations) 160241 Meat preparations; of swine, hams and cuts thereof, prepared or preserved (excluding 16024190 9 % Cat E (excl) homogenised preparations) 160242 Meat preparations; of swine, shoulders and cuts thereof, prepared or preserved (excluding 16024290 9 % Cat E (excl) homogenised preparations) ELI: http://data.europa.eu/eli/dec/2025/541/oj 61/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 160249 Meat preparations; of swine, meat or meat offal (including mixtures), prepared or preserved, n.e. 16024990 9 % Cat E (excl) c. in heading no. 1602 160250 Meat preparations; of bovine animals, meat or meat offal, prepared or preserved (excluding livers 16025095 9 % Cat E (excl) and homogenised preparations) 160290 Meat preparations; of meat, meat offal or the blood of any animal, n.e.c. in heading no. 1602 16029099 9 % Cat E (excl) 160300 Extracts and juices; of meat, fish or crustaceans, molluscs or other aquatic invertebrates 16030080 9 % Cat E (excl) 160411 Fish preparations; salmon, prepared or preserved, whole or in pieces (but not minced) 16041100 19 % Cat E (excl) 160412 Fish preparations; herrings, prepared or preserved, whole or in pieces (but not minced) 16041299 19 % Cat E (excl) 160413 Fish preparations; sardines, sardinella and brisling or sprats, prepared or preserved, whole or in 16041390 19 % Cat E (excl) pieces (but not minced) 160414 Fish preparations; tunas, skipjack and Atlantic bonito (sarda spp.), prepared or preserved, whole 16041490 19 % Cat E (excl) or in pieces (but not minced) 160415 Fish preparations; mackerel, prepared or preserved, whole or in pieces (but not minced) 16041590 19 % Cat E (excl) 160416 Fish preparations; anchovies, prepared or preserved, whole or in pieces (but not minced) 16041600 19 % Cat E (excl) 160417 Fish preparations; eels, prepared or preserved, whole or in pieces (but not minced) 16041700 19 % Cat E (excl) 160418 Fish preparations; shark fins, prepared or preserved, whole or in pieces (but not minced) 16041800 19 % Cat E (excl) 62/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 160419 Fish preparations; fish prepared or preserved, whole or in pieces (but not minced), n.e.c. in 16041997 19 % Cat E (excl) heading no. 1604 160420 Fish preparations; fish minced or in forms n.e.c. in heading no. 1604, prepared or preserved 16042090 19 % Cat E (excl) 160431 Fish preparations; caviar 16043100 19 % Cat E (excl) 160432 Fish preparations; caviar substitutes, prepared from fish eggs 16043200 19 % Cat E (excl) 160510 Crustacean preparations; crab, prepared or preserved 16051000 19 % Cat E (excl) 160521 Crustacean preparations; shrimps and prawns, prepared or preserved, not in airtight containers 16052190 19 % Cat E (excl) 160529 Crustacean preparations; shrimps and prawns, prepared or preserved, in airtight containers 16052900 19 % Cat E (excl) 160530 Crustacean preparations; lobster, prepared or preserved 16053090 19 % Cat E (excl) 160540 Crustacean preparations; other than crab, shrimps, prawns, and lobsters, prepared or preserved 16054000 19 % Cat E (excl) 160551 Mollusc preparations; oysters, prepared or preserved 16055100 19 % Cat E (excl) 160552 Mollusc preparations; scallops, including queen scallops, prepared or preserved 16055200 19 % Cat E (excl) 160553 Mollusc preparations; mussels, prepared or preserved 16055390 19 % Cat E (excl) 160554 Mollusc preparations; cuttle fish and squid, prepared or preserved 16055400 19 % Cat E (excl) 160555 Mollusc preparations; octopus, prepared or preserved 16055500 19 % Cat E (excl) 160556 Mollusc preparations; clams, cockles and arkshells, prepared or preserved 16055600 19 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 63/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 160557 Mollusc preparations; abalone, prepared or preserved 16055700 19 % Cat E (excl) 160558 Mollusc preparations; snails, other than sea snails, prepared or preserved 16055800 19 % Cat E (excl) 160559 Mollusc preparations; n.e.c. in item no. 1605.5, preparations such as pastes, sausages, prepared 16055900 19 % Cat E (excl) meals and the like 160561 Aquatic invertebrates; sea cucumbers, prepared or preserved 16056100 19 % Cat E (excl) 160562 Aquatic invertebrates; sea urchins, prepared or preserved 16056200 19 % Cat E (excl) 160563 Aquatic invertebrates; jellyfish, prepared or preserved 16056300 19 % Cat E (excl) 160569 Aquatic invertebrates; other than crustaceans, molluscs, sea cucumbers, sea urchins, and 16056900 19 % Cat E (excl) jellyfish, prepared or preserved 170112 Sugars; beet sugar, raw, in solid form, not containing added flavouring or colouring matter 17011290 25 % Cat E (excl) 170113 Sugars; cane sugar, raw, in solid form, as specified in Subheading Note 2 to this chapter, not 17011390 25 % Cat E (excl) containing added flavouring or colouring matter 170114 Sugars; cane sugar, raw, in solid form, other than as specified in Subheading Note 2 to this 17011490 25 % Cat E (excl) chapter, not containing added flavouring or colouring matter 170191 Sugars; sucrose, chemically pure, in solid form, containing added flavouring or colouring matter 17019100 25 % Cat E (excl) 170199 Sugars; sucrose, chemically pure, in solid form, not containing added flavouring or colouring 17019990 25 % Cat E (excl) matter 170211 Sugars; lactose and lactose syrup, containing by weight 99 % or more lactose, expressed as 17021100 30 % Cat E (excl) anhydrous lactose, calculated on the dry matter 170219 Sugars; lactose and lactose syrup, containing by weight less than 99 % lactose, expressed as 17021900 30 % Cat E (excl) anhydrous lactose, calculated on the dry matter 170220 Sugars; maple sugar, chemically pure, in solid form; maple syrup, not containing added 17022090 30 % Cat E (excl) flavouring or colouring matter 64/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 170230 Sugars; glucose and glucose syrup, not containing fructose or containing in the dry state less 17023090 30 % Cat E (excl) than 20 % by weight of fructose, the syrup not containing added flavouring or colouring matter 170240 Sugars; glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by 17024090 30 % Cat E (excl) weight of fructose, excluding invert sugar, the syrup not containing added flavouring or colouring matter 170250 Sugars; fructose, chemically pure, in solid form 17025000 30 % Cat E (excl) 170260 Sugars; fructose, other than chemically pure fructose, and fructose syrup (containing in the dry 17026095 30 % Cat E (excl) state more than 50 % by weight of fructose), excluding invert sugar 170290 Sugars; n.e.c. in heading no. 1702, including invert sugar and other sugar and sugar syrup 17029095 30 % Cat E (excl) blends containing, in the dry state, 50 % by weight of fructose 170310 Sugars; molasses, from sugar cane, resulting from the extraction or refining of sugar 17031000 30 % Cat E (excl) 170390 Sugars; molasses, from sugar beet, resulting from the extraction or refining of sugar 17039000 30 % Cat E (excl) 170410 Sugar confectionery; chewing gum, whether or not sugar-coated, not containing cocoa 17041090 30 % Cat E (excl) 170490 Sugar confectionery; (excluding chewing gum, including white chocolate), not containing cocoa 17049099 30 % Cat E (excl) 180100 Cocoa beans; whole or broken, raw or roasted 18010000 30 % Cat E (excl) 180200 Cocoa; shells, husks, skins and other cocoa waste 18020000 0 % Cat D (20 yrs) 180310 Cocoa; paste, not defatted 18031000 30 % Cat E (excl) 180320 Cocoa; paste, wholly or partly defatted 18032000 30 % Cat E (excl) 180400 Cocoa; butter, fat and oil 18040000 30 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 65/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 180500 Cocoa; powder, not containing added sugar or other sweetening matter 18050000 15 % Cat E (excl) 180610 Cocoa; powder, containing added sugar or other sweetening matter 18061090 15 % Cat E (excl) 180620 Chocolate & other food preparations containing cocoa; in blocks, slabs or bars weighing more 18062095 30 % Cat E (excl) than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, content exceeding 2kg 180631 Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, filled, 18063100 30 % Cat E (excl) weighing 2kg or less 180632 Chocolate and other food preparations containing cocoa; in blocks, slabs or bars, (not filled), 18063290 30 % Cat E (excl) weighing 2kg or less 180690 Chocolate and other food preparations containing cocoa; n.e.c. in chapter 18 18069090 30 % Cat E (excl) 190110 Food preparations; of flour, meal, starch, malt extract or milk products, suitable for infants or 19011000 15 % Cat E (excl) young children, put up for retail sale 190120 Food preparations; mixes and doughs for the preparation of bread, pastry, cakes, biscuits and 19012000 15 % Cat E (excl) other bakers' wares 190190 Food preparations; of flour, meal, starch, malt extract or milk products, for uses n.e.c. in heading 19019099 15 % Cat E (excl) no. 1901 190211 Food preparations; pasta, containing eggs, uncooked, not stuffed or otherwise prepared 19021100 15 % Cat E (excl) 190219 Food preparations; pasta, uncooked (excluding that containing eggs), not stuffed or otherwise 19021990 15 % Cat E (excl) prepared 190220 Food preparations; pasta, stuffed (with meat or other substances), whether or not cooked or 19022099 15 % Cat E (excl) otherwise prepared 66/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 190230 Food preparations; pasta (excluding stuffed), cooked or otherwise prepared 19023090 15 % Cat E (excl) 190240 Food preparations; couscous 19024090 15 % Cat E (excl) 190300 Food preparations; tapioca and substitutes thereof, prepared from starch in the form of flakes, 19030000 0 % Cat D (20 yrs) grains, pearls, siftings or similar 190410 Food preparations; obtained by the swelling or roasting of cereals or cereal products 19041090 15 % Cat E (excl) 190420 Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal 19042099 15 % Cat E (excl) flakes and roasted cereal flakes or swelled cereals 190430 Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g. corn 19043000 15 % Cat E (excl) flakes); cereals, not maize (corn), in grain form or in the form of flakes or other worked grains, from bulgur wheat 190490 Food preparations; cereal or cereal products (excluding maize), in grain form, pre-cooked or 19049080 15 % Cat E (excl) otherwise prepared 190510 Food preparations; crispbread, whether or not containing cocoa 19051000 15 % Cat E (excl) 190520 Food preparations; gingerbread and the like, whether or not containing cocoa 19052090 30 % Cat E (excl) 190531 Food preparations; sweet biscuits, whether or not containing cocoa 19053199 30 % Cat E (excl) 190532 Food preparations; waffles and wafers, whether or not containing cocoa 19053299 30 % Cat E (excl) 190540 Food preparations; rusks, toasted bread and similar toasted products, whether or not containing 19054090 15 % Cat E (excl) cocoa 190590 Food preparations; bakers' wares n.e.c. in heading no. 1605, whether or not containing cocoa; 19059010 Cabin biscuits 0 % Cat D (20 yrs) communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice papers and similar products ELI: http://data.europa.eu/eli/dec/2025/541/oj 67/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 190590 Food preparations; bakers' wares n.e.c. in heading no. 1605, whether or not containing cocoa; 19059080 Other 30 % Cat E (excl) communion wafers, empty cachets suitable for pharmaceutical use, sealing wafers, rice papers and similar products 200110 Vegetable preparations; cucumbers and gherkins, prepared or preserved by vinegar or acetic acid 20011000 9 % Cat E (excl) 200190 Vegetable preparations; vegetables, fruit, nuts and other edible parts of plants, prepared or 20019097 9 % Cat E (excl) preserved by vinegar or acetic acid (excluding cucumbers and gherkins) 200210 Vegetable preparations; tomatoes, whole or in pieces, prepared or preserved otherwise than by 20021090 9 % Cat E (excl) vinegar or acetic acid 200290 Vegetable preparations; tomatoes, (other than whole or in pieces), prepared or preserved 20029099 9 % Cat E (excl) otherwise than by vinegar or acetic acid 200310 Vegetable preparations; mushrooms of the genus Agaricus, prepared or preserved otherwise 20031030 9 % Cat E (excl) than by vinegar or acetic acid 200390 Vegetable preparations; mushrooms and truffles, other than mushrooms of the genus Agaricus, 20039090 9 % Cat E (excl) prepared or preserved otherwise than by vinegar or acetic acid 200410 Vegetable preparations; potatoes, prepared or preserved otherwise than by vinegar or acetic acid, 20041099 15 % Cat E (excl) frozen 200490 Vegetable preparations; vegetables and mixtures of vegetables (excluding potatoes), prepared or 20049098 15 % Cat E (excl) preserved otherwise than by vinegar or acetic acid, frozen 200510 Vegetable preparations; homogenised vegetables, prepared or preserved otherwise than by 20051000 15 % Cat E (excl) vinegar or acetic acid, not frozen 200520 Vegetable preparations; potatoes, prepared or preserved otherwise than by vinegar or acetic acid, 20052080 15 % Cat E (excl) not frozen 68/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 200540 Vegetable preparations; peas (pisum sativum), prepared or preserved otherwise than by vinegar 20054000 15 % Cat E (excl) or acetic acid, not frozen 200551 Vegetable preparations; beans, shelled, prepared or preserved otherwise than by vinegar or acetic 20055100 15 % Cat E (excl) acid, not frozen 200559 Vegetable preparations; beans, (not shelled), prepared or preserved otherwise than by vinegar or 20055900 15 % Cat E (excl) acetic acid, not frozen 200560 Vegetable preparations; asparagus, prepared or preserved otherwise than by vinegar or acetic 20056000 15 % Cat E (excl) acid, not frozen 200570 Vegetable preparations; olives, prepared or preserved otherwise than by vinegar or acetic acid, 20057000 15 % Cat E (excl) not frozen 200580 Vegetable preparations; sweetcorn (zea mays var. saccharata), prepared or preserved otherwise 20058000 15 % Cat E (excl) than by vinegar or acetic acid, not frozen 200591 Vegetable preparations; bamboo shoots, prepared or preserved otherwise than by vinegar or 20059100 15 % Cat E (excl) acetic acid, not frozen 200599 Vegetable preparations; vegetables and mixtures of vegetables n.e.c. in heading no. 2005, 20059980 15 % Cat E (excl) prepared or preserved otherwise than by vinegar or acetic acid, not frozen 200600 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or 20060099 15 % Cat E (excl) crystallised) 200710 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes; homogenised, cooked 20071099 15 % Cat E (excl) preparations, whether or not containing added sugar or other sweetening matter 200791 Jams, jellies, marmalades, purees and pastes; of citrus fruit, being cooked preparations (excluding 0079190 15 % Cat E (excl) homogenised), whether or not containing added sugar or other sweetening matter ELI: http://data.europa.eu/eli/dec/2025/541/oj 69/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 200799 Jams, fruit jellies, marmalades, purees and pastes; of fruit or nuts n.e.c. in heading no. 2007, 20079997 15 % Cat E (excl) cooked preparations (excluding homogenised), whether or not containing added sugar or other sweetening matter 200811 Nuts; ground-nuts, whether or not containing added sugar, other sweetening matter or spirit 20081198 15 % Cat E (excl) 200819 Nuts and other seeds; whether or not containing added sugar, other sweetening matter or spirit 20081999 15 % Cat E (excl) (excluding ground-nuts except in mixtures) 200820 Fruit; pineapples, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20082090 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 200830 Fruit; citrus, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20083090 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 200840 Fruit; pears, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20084090 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 200850 Fruit; apricots, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20085098 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 200860 Fruit; cherries, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20086090 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 200870 Fruit; peaches, including nectarines, prepared or preserved in ways n.e.c. in heading no. 2007 20087098 15 % Cat E (excl) and 2008, whether or not containing added sugar, other sweetening matter or spirit 200880 Fruit; strawberries, prepared or preserved in ways n.e.c. in heading no. 2007, whether or not 20088090 15 % Cat E (excl) containing added sugar, other sweetening matter or spirit 70/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 200891 Fruit, palm hearts; prepared or preserved, whether or not containing added sugar, other 20089100 15 % Cat E (excl) sweetening matter or spirit 200893 Fruit; cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea), 20089399 15 % Cat E (excl) prepared or preserved, whether or not containing added sugar, other sweetening matter or spirit 200897 Fruit, nuts and other edible parts of plants; mixtures (other than those of subheading no 20089798 15 % Cat E (excl) 2008.19); prepared or preserved in ways n.e.c. in headings 2007 and 2008, whether or not containing added sugar, or other sweetening matter or spirit, n.e.c. 200899 Fruit, nuts and other edible parts of plants; prepared or preserved, whether or not containing 20089999 15 % Cat E (excl) added sugar, other sweetening matter or spirit, n.e.c. in heading no. 2008 200911 Juice; orange, frozen, unfermented, (not containing added spirit), whether or not containing 20091199 12 % Cat E (excl) added sugar or other sweetening matter 200912 Juice; orange, not frozen, of a Brix value not exceeding 20, unfermented, not containing added 20091200 12 % Cat E (excl) spirit, whether or not containing added sugar or other sweetening matter 200919 Juice; orange, not frozen, of a Brix value exceeding 20, unfermented, not containing added spirit, 20091998 12 % Cat E (excl) whether or not containing added sugar or other sweetening matter 200921 Juice; grapefruit (including pomelo), of a Brix value not exceeding 20, unfermented, (not 20092100 12 % Cat E (excl) containing added spirit), whether or not containing added sugar or other sweetening matter 200929 Juice; grapefruit (including pomelo), of a Brix value exceeding 20, unfermented, not containing 20092999 12 % Cat E (excl) added spirit, whether or not containing added sugar or other sweetening matter 200931 Juice; of single citrus fruit (excluding orange or grapefruit), of a Brix value not exceeding 20, 20093199 12 % Cat E (excl) unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter ELI: http://data.europa.eu/eli/dec/2025/541/oj 71/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 200939 Juice; of single citrus fruit (excluding orange or grapefruit), of a Brix value exceeding 20, 20093999 12 % Cat E (excl) unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 200941 Juice; pineapple, of a Brix value not exceeding 20, unfermented, (not containing added spirit), 20094199 12 % Cat E (excl) whether or not containing added sugar or other sweetening matter 200949 Juice; pineapple, of a Brix value exceeding 20, unfermented, not containing added spirit, whether 20094999 12 % Cat E (excl) or not containing added sugar or other sweetening matter 200950 Juice; tomato, unfermented, not containing added spirit, whether or not containing added sugar 20095090 12 % Cat E (excl) or other sweetening matter 200961 Juice; grape, of a Brix value not exceeding 30, unfermented, (not containing added spirit), 20096190 12 % Cat E (excl) whether or not containing added sugar or other sweetening matter 200969 Juice; grape, of a Brix value exceeding 30, unfermented, not containing added spirit, whether or 20096990 12 % Cat E (excl) not containing added sugar or other sweetening matter 200971 Juice; apple, of a Brix value not exceeding 20, unfermented, (not containing added spirit), 20097199 12 % Cat E (excl) whether or not containing added sugar or other sweetening matter 200979 Juice; apple, of a Brix value exceeding 20, unfermented, not containing added spirit, whether or 20097998 12 % Cat E (excl) not containing added sugar or other sweetening matter 200981 Juice; Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice, 20098199 15 % Cat E (excl) unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter 200989 Juice; of any single fruit or vegetable n.e.c. in heading no. 2009, unfermented, not containing 20098999 15 % Cat E (excl) added spirit, whether or not containing added sugar or other sweetening matter 200990 Juices; mixtures of fruits or vegetables, unfermented, not containing added spirit, whether or not 20099098 15 % Cat E (excl) containing added sugar or other sweetening matter 72/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 210111 Extracts, essences and concentrates; of coffee, and preparations with a basis of these extracts, 21011100 30 % Cat E (excl) essences or concentrates or with a basis of coffee 210112 Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 21011298 30 % Cat E (excl) 210120 Extracts, essences and concentrates; of tea or mate, and preparations with a basis of these 21012098 15 % Cat E (excl) extracts, essences or concentrates or with a basis of tea or mate 210130 Chicory, roasted and other roasted coffee substitutes; extracts, essences and concentrates thereof 21013099 30 % Cat E (excl) 210210 Yeasts; active 21021090 15 % Cat E (excl) 210220 Yeasts; inactive, other single-cell micro-organisms, dead 21022090 15 % Cat E (excl) 210230 Baking powders; prepared 21023000 15 % Cat E (excl) 210310 Sauces; soya 21031000 15 % Cat E (excl) 210320 Sauces; tomato ketchup and other tomato sauces 21032000 15 % Cat E (excl) 210330 Mustard flour and meal and prepared mustard 21033090 15 % Cat E (excl) 210390 Sauces and preparations therefor; mixed condiments and mixed seasonings 21039090 15 % Cat E (excl) 210410 Soups and broths and preparations therefor 21041000 15 % Cat E (excl) 210420 Homogenised composite food preparations 21042000 15 % Cat E (excl) 210500 Ice cream and other edible ice; whether or not containing cocoa 21050099 19 % Cat E (excl) 210610 Protein; concentrates and textured protein substances 21061080 33 % Cat E (excl) 210690 Food preparations; n.e.c. in item no. 2106.10 21069098 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 73/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 220110 Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other 22011090 Natural water 0 % Cat D (20 yrs) sweetening matter nor flavoured) 220110 Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other 22011090 Aerated water 0 % Cat D (20 yrs) sweetening matter nor flavoured) 220110 Waters; mineral and aerated, including natural or artificial, (not containing added sugar or other 22011090 Other 0 % Cat D (20 yrs) sweetening matter nor flavoured) 220190 Waters; other than mineral and aerated, (not containing added sugar or other sweetening matter 22019000 0 % Cat D (20 yrs) nor flavoured), ice and snow 220210 Waters; including mineral and aerated, containing added sugar or other sweetening matter or 22021000 25 % Cat E (excl) flavoured 220210 Waters; including mineral and aerated, containing added sugar or other sweetening matter or 22021000 Cordial 25 % Cat E (excl) flavoured 220210 Waters; including mineral and aerated, containing added sugar or other sweetening matter or 22021000 Others 25 % Cat E (excl) flavoured 220291 Non-alcoholic beverages; non-alcoholic beer 22029100 25 % Cat E (excl) 220299 Non-alcoholic beverages; other than non-alcoholic beer, n.e.c. in item no. 2202.10, not 22029999 25 % Cat E (excl) including fruit or vegetable juices of heading no. 2009 220300 Beer; made from malt 22030010 Not exceeding 5 % 25 % Cat E (excl) 220300 Beer; made from malt 22030010 Exceeding 5 % 25 % Cat E (excl) 220300 Beer; made from malt 22030010 Other 25 % Cat E (excl) 220410 Wine; sparkling 22041098 25 % Cat E (excl) 220421 Wine; still, in containers holding 2 litres or less 22042198 25 % Cat E (excl) 74/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 220422 Wine; still, in containers holding more than 2 litres but not more than 10 litres 22042298 25 % Cat E (excl) 220429 Wine; still, in containers holding more than 10 litres 22042998 25 % Cat E (excl) 220430 Grape must; n.e.c. in heading no. 2009, n.e.c. in item no. 2204.2 22043098 25 % Cat E (excl) 220510 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in 22051090 25 % Cat E (excl) containers holding 2 litres or less 220590 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in 22059090 25 % Cat E (excl) containers holding more than 2 litres 220600 Beverages, fermented; (e.g. cider, perry, mead, sake) 22060089 25 % Cat E (excl) 220710 Undenatured ethyl alcohol; of an alcoholic strength by volume of 80 % vol. or higher 22071000 25 % Cat E (excl) 220720 Ethyl alcohol and other spirits; denatured, of any strength 22072000 25 % Cat E (excl) 220820 Spirits obtained by distilling grape wine or grape marc 22082089 25 % Cat E (excl) 220830 Whiskies 22083088 25 % Cat E (excl) 220840 Rum and other spirits obtained by distilling fermented sugar-cane products 22084099 25 % Cat E (excl) 220850 Gin and geneva 22085099 25 % Cat E (excl) 220860 Vodka 22086099 25 % Cat E (excl) 220870 Liqueurs and cordials 22087090 25 % Cat E (excl) 220890 Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208 22089099 25 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 75/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 220900 Vinegar and substitutes for vinegar; obtained from acetic acid 22090099 15 % Cat E (excl) 230110 Flours, meals and pellets; of meat or meat offal, greaves 23011000 0 % Cat B (10 yrs) 230120 Flours, meals and pellets; of fish or of crustaceans, molluscs or other aquatic invertebrates 23012000 0 % Cat B (10 yrs) 230210 Bran, sharps and other residues; of maize (corn), whether or not in the form of pellets, derived 23021090 0 % Cat B (10 yrs) from the sifting, milling or other workings thereof 230230 Bran, sharps and other residues; of wheat, whether or not in the form of pellets, derived from 23023090 0 % Cat B (10 yrs) the sifting, milling or other workings thereof 230240 Bran, sharps and other residues; of other cereals, whether or not in the form of pellets, derived 23024090 0 % Cat B (10 yrs) from the sifting, milling or other workings thereof 230250 Bran, sharps and other residues; of leguminous plants, whether or not in the form of pellets, 23025000 0 % Cat B (10 yrs) derived from the sifting, milling or other workings thereof 230310 Residues of starch manufacture and similar residues; whether or not in the form of pellets 23031090 0 % Cat B (10 yrs) 230320 Beet-pulp, bagasse and other waste of sugar manufacture; whether or not in the form of pellets 23032090 0 % Cat B (10 yrs) 230330 Brewing or distilling dregs and waste; whether or not in the form of pellets 23033000 0 % Cat B (10 yrs) 230400 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23040000 0 % Cat B (10 yrs) the extraction of soya-bean oil 230500 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23050000 0 % Cat B (10 yrs) the extraction of ground-nut oil 230610 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23061000 0 % Cat B (10 yrs) the extraction of cotton seed oils 76/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 230620 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23062000 0 % Cat B (10 yrs) the extraction of linseed oils 230630 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23063000 0 % Cat B (10 yrs) the extraction of sunflower seed oils 230641 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23064100 0 % Cat B (10 yrs) the extraction of low erucic acid rape or colza seed oils 230649 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23064900 0 % Cat B (10 yrs) the extraction of rape seed oils (other than low erucic acid rape or colza) 230650 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23065000 0 % Cat B (10 yrs) the extraction of coconut or copra seed oils 230660 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23066000 0 % Cat B (10 yrs) the extraction of palm nuts or kernels oils 230690 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from 23069090 0 % Cat B (10 yrs) the extraction of oils, n.e.c. in heading no. 2306 230700 Wine lees; argol 23070090 0 % Cat B (10 yrs) 230800 Vegetable materials and vegetable waste, vegetable residues and by- products; whether or not in 23080090 0 % Cat B (10 yrs) the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 230910 Dog or cat food; put up for retail sale, used in animal feeding 23091090 15 % Cat C (15 yrs) 230990 Dog or cat food; (not put up for retail sale), used in animal feeding 23099096 0 % Cat B (10 yrs) 240110 Tobacco, (not stemmed or stripped) 24011095 15 % Cat E (excl) 240120 Tobacco; partly or wholly stemmed or stripped 24012095 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 77/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 240130 Tobacco refuse 24013000 15 % Cat E (excl) 240210 Cigars, cheroots and cigarillos; containing tobacco including the weight of every band, wrapper 24021000 25 % Cat E (excl) or attachment thereto 240220 Cigarettes; containing tobacco 24022090 25 % Cat E (excl) 240290 Cigars, cigarillos and cheroots; containing tobacco substitutes including the weight of every 24029000 25 % Cat E (excl) band, wrapper or attachment thereto 240311 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, 24031100 25 % Cat E (excl) whether or not containing tobacco substitutes in any proportion 240319 Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco 24031990 25 % Cat E (excl) substitutes in any proportion 240391 Tobacco; homogenised or reconstituted 24039100 25 % Cat E (excl) 240399 Tobacco; other than homogenised or reconstituted or smoking 24039990 25 % Cat E (excl) 250100 Salt (including table salt and denatured salt); pure sodium chloride whether or not in aqueous 25010099 0 % Cat D (20 yrs) solution; sea water 250200 Iron pyrites; unroasted 25020000 0 % Cat A (5 yrs) 250300 Sulphur of all kinds; other than sublimed, precipitated and colloidal sulphur 25030090 0 % Cat A (5 yrs) 250410 Graphite; natural, in powder or in flakes 25041000 0 % Cat A (5 yrs) 250490 Graphite; natural, in other forms, excluding powder or flakes 25049000 0 % Cat A (5 yrs) 250510 Sands; natural, silica and quartz sands, whether or not coloured 25051000 0 % Cat A (5 yrs) 250590 Sands; natural, (other than silica and quartz sands), whether or not coloured, (other than 25059000 0 % Cat A (5 yrs) metal-bearing sands of chapter 26) 78/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 250610 Quartz; other than natural sands 25061000 0 % Cat A (5 yrs) 250620 Quartzite; whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks 25062000 0 % Cat A (5 yrs) or slabs of a rectangular (including square) shape 250700 Kaolin and other kaolinic clays; whether or not calcined 25070080 0 % Cat A (5 yrs) 250810 Clays (excluding expanded clays of heading no. 6806); bentonite, whether or not calcined 25081000 0 % Cat A (5 yrs) 250830 Clays (excluding expanded clays of heading no. 6806); fireclay, whether or not calcined 25083000 0 % Cat A (5 yrs) 250840 Clays (excluding expanded clays of heading no. 6806); n.e.c. in heading no. 2508, whether or 25084000 0 % Cat A (5 yrs) not calcined 250850 Clays (excluding expanded clays of heading no. 6806); andalusite, kyanite and sillimanite, 25085000 0 % Cat A (5 yrs) whether or not calcined 250860 Clays (excluding expanded clays of heading no. 6806); mullite 25086000 0 % Cat A (5 yrs) 250870 Clays (excluding expanded clays of heading no. 6806); chamotte or dinas earths 25087000 0 % Cat A (5 yrs) 250900 Chalk 25090000 0 % Cat A (5 yrs) 251010 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk; 25101000 0 % Cat A (5 yrs) unground 251020 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk; 25102000 0 % Cat A (5 yrs) ground 251110 Barium sulphate (barytes); natural 25111000 0 % Cat A (5 yrs) 251120 Barium carbonate (witherite); natural, whether or not calcined, other than barium oxide of 25112000 0 % Cat A (5 yrs) heading no. 2816 ELI: http://data.europa.eu/eli/dec/2025/541/oj 79/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 251200 Siliceous fossil meals (e.g. kieselguhr, tripolite and diatomite) and similar siliceous earths; 25120000 0 % Cat A (5 yrs) whether or not calcined, of an apparent specific gravity of 1 or less 251310 Pumice stone, whether or not heat treated 25131000 0 % Cat A (5 yrs) 251320 Emery, natural corundum, natural garnet and other natural abrasives, whether or not 25132000 0 % Cat A (5 yrs) heat-treated 251400 Slate; whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or 25140000 0 % Cat A (5 yrs) slabs of a rectangular (including square) shape 251511 Marble and travertine; having a specific gravity of 2.5 or more, crude or roughly trimmed by 25151100 0 % Cat A (5 yrs) sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 251512 Marble and travertine; merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 25151200 0 % Cat A (5 yrs) (including square) shape, having a specific gravity of 2.5 or more 251520 Ecaussine and other calcareous monumental or building stone; alabaster, having a specific 25152000 0 % Cat A (5 yrs) gravity of 2.5 or more 251611 Granite; crude or roughly trimmed 25161100 0 % Cat A (5 yrs) 251612 Granite; merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including 25161200 0 % Cat A (5 yrs) square) shape 251620 Sandstone;. whether or not roughly trimmed, cut, by sawing etc, into blocks or slabs of 25162000 0 % Cat A (5 yrs) a rectangular (including square) shape 251690 Monumental or building stone; n.e.c. in heading no. 2516, whether or not roughly trimmed or 25169000 0 % Cat A (5 yrs) merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 251710 Pebbles, gravel, broken or crushed stone; of a kind commonly used for concrete aggregates, for 25171080 0 % Cat A (5 yrs) road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated 80/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 251720 Macadam of slag, dross or similar industrial waste; whether or not incorporating the materials in 25172000 0 % Cat A (5 yrs) item no. 2517.10 251730 Tarred macadam 25173000 0 % Cat A (5 yrs) 251741 Stones; of marble, in granules, chippings and powder, whether or not heat- treated 25174100 0 % Cat A (5 yrs) 251749 Stones; of heading no. 2515 or 2516 (excluding marble), in granules, chippings and powder, 25174900 0 % Cat A (5 yrs) whether or not heat-treated 251810 Dolomite, not calcined or sintered; including dolomite roughly trimmed, or merely cut by 25181000 0 % Cat A (5 yrs) sawing or otherwise into blocks or slabs of rectangular (including square) shape 251820 Dolomite, calcined or sintered; including dolomite roughly trimmed, or merely cut by sawing or 25182000 0 % Cat A (5 yrs) otherwise into blocks or slabs of rectangular (including square) shape 251830 Dolomite ramming mix 25183000 0 % Cat A (5 yrs) 251910 Magnesium carbonate (magnesite); natural 25191000 0 % Cat A (5 yrs) 251990 Magnesia, fused or dead-burned (sintered); whether or not containing small quantities of other 25199090 0 % Cat A (5 yrs) oxides added before sintering, other magnesium oxide, whether or not pure, (not natural magnesium carbonate) 252010 Gypsum; anhydrite 25201000 0 % Cat A (5 yrs) 252020 Plasters; (consisting of calcined gypsum or calcium sulphate), whether or not coloured, with or 25202000 0 % Cat A (5 yrs) without small quantities of accelerators or retarders 252100 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime 25210000 0 % Cat A (5 yrs) or cement 252210 Quicklime; excluding calcium oxide and hydroxide of heading no. 2825 25221000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 81/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 252220 Slaked lime; excluding calcium oxide and hydroxide of heading no. 2825 25222000 0 % Cat A (5 yrs) 252230 Hydraulic lime; excluding calcium oxide and hydroxide of heading no. 2825 25223000 0 % Cat A (5 yrs) 252310 Cement clinkers (whether or not coloured) 25231000 0 % Cat A (5 yrs) 252321 Cement; portland, white, whether or not artificially coloured 25232100 0 % Cat A (5 yrs) 252329 Cement; portland, other than white, whether or not artificially coloured 25232900 0 % Cat A (5 yrs) 252330 Cement; aluminous (ciment fondu), whether or not coloured or in the form of clinkers 25233000 0 % Cat A (5 yrs) 252390 Cement; hydraulic kinds n.e.c. in heading no. 2523 25239000 0 % Cat A (5 yrs) 252410 Asbestos; crocidolite (blue asbestos) 25241000 0 % Cat A (5 yrs) 252490 Asbestos; other than crocidolite (blue asbestos) 25249000 0 % Cat A (5 yrs) 252510 Mica; crude and rifted into sheets or splittings 25251000 0 % Cat A (5 yrs) 252520 Mica; powder 25252000 0 % Cat A (5 yrs) 252530 Mica; waste 25253000 0 % Cat A (5 yrs) 252610 Steatite; natural, (not crushed or powdered), whether or not roughly trimmed or merely cut, by 25261000 0 % Cat A (5 yrs) sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc 252620 Steatite; natural, crushed, powdered, whether or not roughly trimmed or merely cut, by sawing 25262000 0 % Cat A (5 yrs) or otherwise, into blocks or slabs of a rectangular (including square) shape; talc 252800 Natural borates and concentrates thereof (whether or not calcined), but not including borates 25280000 0 % Cat A (5 yrs) separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight 82/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 252910 Feldspar 25291000 0 % Cat A (5 yrs) 252921 Fluorspar; containing by weight 97 % or less of calcium fluoride 25292100 0 % Cat A (5 yrs) 252922 Fluorspar; containing by weight more than 97 % of calcium fluoride 25292200 0 % Cat A (5 yrs) 252930 Leucite; nepheline and nepheline syenite 25293000 0 % Cat A (5 yrs) 253010 Vermiculite, perlite and chlorites; unexpanded 25301000 0 % Cat A (5 yrs) 253020 Kieserite, epsomite (natural magnesium sulphates) 25302000 0 % Cat A (5 yrs) 253090 Mineral substances; n.e.c. in chapter 25 25309000 0 % Cat A (5 yrs) 260111 Iron ores and concentrates; non-agglomerated 26011100 0 % Cat A (5 yrs) 260112 Iron ores and concentrates; agglomerated (excluding roasted iron pyrites) 26011200 0 % Cat A (5 yrs) 260120 Iron pyrites; roasted 26012000 0 % Cat A (5 yrs) 260200 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with 26020000 0 % Cat A (5 yrs) a manganese content of 20 % or more, calculated on the dry weight 260300 Copper ores and concentrates 26030000 0 % Cat A (5 yrs) 260400 Nickel ores and concentrates 26040000 0 % Cat A (5 yrs) 260500 Cobalt ores and concentrates 26050000 0 % Cat A (5 yrs) 260600 Aluminium ores and concentrates 26060000 0 % Cat A (5 yrs) 260700 Lead ores and concentrates 26070000 0 % Cat A (5 yrs) 260800 Zinc ores and concentrates 26080000 0 % Cat A (5 yrs) 260900 Tin ores and concentrates 26090000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 83/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 261000 Chromium ores and concentrates 26100000 0 % Cat A (5 yrs) 261100 Tungsten ores and concentrates 26110000 0 % Cat A (5 yrs) 261210 Uranium ores and concentrates 26121090 0 % Cat A (5 yrs) 261220 Thorium ores and concentrates 26122090 0 % Cat A (5 yrs) 261310 Molybdenum ores and concentrates; roasted 26131000 0 % Cat A (5 yrs) 261390 Molybdenum ores and concentrates; other than roasted 26139000 0 % Cat A (5 yrs) 261400 Titanium ores and concentrates 26140000 0 % Cat A (5 yrs) 261510 Zirconium ores and concentrates 26151000 0 % Cat A (5 yrs) 261590 Niobium, tantalum, vanadium ores and concentrates 26159000 0 % Cat A (5 yrs) 261610 Silver ores and concentrates 26161000 0 % Cat A (5 yrs) 261690 Precious metal ores and concentrates; (excluding silver) 26169000 0 % Cat A (5 yrs) 261710 Antimony ores and concentrates 26171000 0 % Cat A (5 yrs) 261790 Ores and concentrates n.e.c. in chapter 26; other than antimony 26179000 0 % Cat A (5 yrs) 261800 Slag, granulated (slag sand); from the manufacture or iron or steel 26180000 0 % Cat A (5 yrs) 261900 Slag, dross; (other than granulated slag), scalings and other waste from the manufacture of iron 26190090 0 % Cat A (5 yrs) or steel 262011 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly zinc, hard 26201100 0 % Cat A (5 yrs) zinc spelter 262019 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly zinc, other 26201900 0 % Cat A (5 yrs) than hard zinc spelter 84/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 262021 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly lead; 26202100 0 % Cat A (5 yrs) leaded gasoline sludges and leaded anti-knock compound sludges 262029 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly lead; 26202900 0 % Cat A (5 yrs) excluding leaded gasoline sludges and leaded anti- knock compound sludges 262030 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly copper 26203000 0 % Cat A (5 yrs) 262040 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly aluminium 26204000 0 % Cat A (5 yrs) 262060 Slag, ash and residues; (not from the manufacture of iron or steel), containing arsenic, mercury, 26206000 0 % Cat A (5 yrs) thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds 262091 Slag, ash and residues; (not from the manufacture of iron or steel), containing antimony, 26209100 0 % Cat A (5 yrs) beryllium, cadmium, chromium or their mixtures 262099 Slag, ash and residues; (not from the manufacture of iron or steel), containing mainly metals or 26209995 0 % Cat A (5 yrs) their compounds, n.e.c. in heading no. 2620 262110 Slag and ash; ash and residues from the incineration of municipal waste 26211000 0 % Cat A (5 yrs) 262190 Slag and ash n.e.c. in chapter 26; including seaweed ash (kelp) but excluding ash and residues 26219000 0 % Cat A (5 yrs) from the incineration of municipal waste 270111 Coal; anthracite, whether or not pulverised, but not agglomerated 27011100 0 % Cat B (10 yrs) 270112 Coal; bituminous, whether or not pulverised, but not agglomerated 27011290 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 85/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 270119 Coal; (other than anthracite and bituminous), whether or not pulverised but not agglomerated 27011900 0 % Cat B (10 yrs) 270120 Briquettes, ovoids and similar solid fuels; manufactured from coal 27012000 0 % Cat B (10 yrs) 270210 Lignite; whether or not pulverised, but not agglomerated, excluding jet 27021000 0 % Cat B (10 yrs) 270220 Lignite; agglomerated, excluding jet 27022000 0 % Cat B (10 yrs) 270300 Peat; (including peat litter), whether or not agglomerated 27030000 0 % Cat B (10 yrs) 270400 Coke and semi-coke; of coal, lignite or peat, whether or not agglomerated; retort carbon 27040090 0 % Cat B (10 yrs) 270500 Gases; coal, water, producer and similar gases (excluding petroleum and other gaseous 27050000 0 % Cat B (10 yrs) hydrocarbons) 270600 Tar; distilled from coal, lignite or peat, and other mineral tars, whether or not dehydrated or 27060000 0 % Cat B (10 yrs) partially distilled, including reconstituted tars 270710 Oils and products of the distillation of high temperature coal tar; benzol (benzene) 27071000 0 % Cat B (10 yrs) 270720 Oils and products of the distillation of high temperature coal tar; toluol (toluene) 27072000 0 % Cat B (10 yrs) 270730 Oils and products of the distillation of high temperature coal tar; xylol (xylenes) 27073000 0 % Cat B (10 yrs) 270740 Oils and products of the distillation of high temperature coal tar; naphthalene 27074000 0 % Cat B (10 yrs) 270750 Aromatic hydrocarbon mixtures; n.e.c. in heading no. 2707, of which 65 % or more by volume 27075000 0 % Cat B (10 yrs) (including losses) distils at 250 degrees Celsius by the ISO 3405 method (equivalent to the ASTM D 86 method) 270791 Oils and other products of the distillation of high temperature coal tar; creosote oils 27079100 0 % Cat B (10 yrs) 270799 Oils and other products of the distillation of high temperature coal tar; n.e.c. in heading no. 27079999 0 % Cat B (10 yrs) 2707 86/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 270810 Pitch; obtained from coal tar or from other mineral tars 27081000 0 % Cat B (10 yrs) 270820 Pitch coke; obtained from coal tar or from other mineral tars 27082000 0 % Cat B (10 yrs) 270900 Oils; petroleum oils and oils obtained from bituminous minerals, crude 27090090 7 % Cat B (10 yrs) 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101270 Distillate Fuel 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Super Motor Spirit 8 % Cat E (excl) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Petrol (AV Gas Fuel) 8 % Cat E (excl) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Diesel 4 % Cat E (excl)) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Aviaton Gasoline 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Aviation Gasoline: 0 % Cat E (excl) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from Jet A1 and Aviation bituminous minerals; light oils and preparations Fuel ELI: http://data.europa.eu/eli/dec/2025/541/oj 87/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Aviation Gasoline: 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from Other Kerosene & bituminous minerals; light oils and preparations white spirit 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Aviation Gasoline: 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from Residual Fuel Oil bituminous minerals; light oils and preparations 271012 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101290 Other 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; light oils and preparations 271019 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101999 Lubricating oils 0 % Cat C (15 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; not light oils and preparations 271019 Petroleum oils and oils from bituminous minerals, not containing biodiesel, not crude, not waste 27101999 Lubricating greases 0 % Cat C (15 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals; not light oils and preparations 271020 Petroleum oils and oils from bituminous minerals, containing biodiesel, not crude, not waste 27102090 0 % Cat D (20 yrs) oils; preparations n.e.c, containing by weight 70 % or more of petroleum oils or oils from bituminous minerals 271091 Waste Oils; of petroleum or obtained from bituminous minerals, not crude; and preparations n. 27109100 0 % Cat D (20 yrs) e.c., weight 70 % or preparations of the same, containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 88/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 271099 Waste Oils; of petroleum or obtained from bituminous minerals, not crude and preparations n.e. 27109900 0 % Cat D (20 yrs) c., weight 70 % or preparations of the same, not containing polychlorinated biphenyls (PCBs), polychorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 271111 Petroleum gases and other gaseous hydrocarbons; liquefied, natural gas 27111100 0 % Cat D (20 yrs) 271112 Petroleum gases and other gaseous hydrocarbons; liquefied, propane 27111297 0 % Cat D (20 yrs) 271113 Petroleum gases and other gaseous hydrocarbons; liquefied, butanes 27111397 0 % Cat D (20 yrs) 271114 Petroleum gases and other gaseous hydrocarbons; liquefied, ethylene, propylene, butylene and 27111400 0 % Cat D (20 yrs) butadiene 271119 Petroleum gases and other gaseous hydrocarbons; liquefied, n.e.c. in heading no. 2711 27111900 0 % Cat D (20 yrs) 271121 Petroleum gases and other gaseous hydrocarbons; in gaseous state, natural gas 27112100 15 % Cat E (excl) 271129 Petroleum gases and other gaseous hydrocarbons; in gaseous state, other than natural gas 27112900 15 % Cat E (excl) 271210 Petroleum jelly 27121090 15 % Cat C (15 yrs) 271220 Paraffin wax; containing by weight less than 0.75 % of oil, obtained by synthesis or by other 27122090 15 % Cat C (15 yrs) processes, whether or not coloured 271290 Paraffin wax; containing by weight 0.75 % or more of oil, obtained by synthesis or by other 27129099 15 % Cat C (15 yrs) processes, whether or not coloured 271311 Petroleum coke; (not calcined), obtained from bituminous minerals 27131100 0 % Cat B (10 yrs) 271312 Petroleum coke; calcined, obtained from bituminous minerals 27131200 0 % Cat B (10 yrs) 271320 Petroleum bitumen; obtained from bituminous minerals 27132000 0 % Cat B (10 yrs) 271390 Residues; of petroleum oils or of oils obtained from bituminous minerals 27139090 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 89/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 271410 Bituminous or oil shale and tar sands 27141000 0 % Cat B (10 yrs) 271490 Bitumen and asphalt, natural; asphaltites and asphaltic rock 27149000 0 % Cat B (10 yrs) 271500 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on 27150000 0 % Cat B (10 yrs) mineral tar or on mineral tar pitch (e.g. bituminous mastics, cut-backs) 271600 Electrical energy 27160000 0 % Cat B (10 yrs) 280110 Chlorine 28011000 0 % Cat A (5 yrs) 280120 Iodine 28012000 0 % Cat A (5 yrs) 280130 Fluorine; bromine 28013090 0 % Cat A (5 yrs) 280200 Sulphur; sublimed or precipitated, colloidal sulphur 28020000 0 % Cat A (5 yrs) 280300 Carbon; carbon blacks and other forms of carbon n.e.c. 28030000 0 % Cat A (5 yrs) 280410 Hydrogen 28041000 0 % Cat A (5 yrs) 280421 Gases, rare; argon 28042100 0 % Cat A (5 yrs) 280429 Gases, rare; other than argon 28042990 0 % Cat A (5 yrs) 280430 Nitrogen 28043000 0 % Cat A (5 yrs) 280440 Oxygen 28044000 0 % Cat A (5 yrs) 280450 Boron; tellurium 28045090 0 % Cat A (5 yrs) 280461 Silicon; containing by weight not less than 99.99 % of silicon 28046100 0 % Cat A (5 yrs) 280469 Silicon; containing by weight less than 99.99 % of silicon 28046900 0 % Cat A (5 yrs) 280470 Phosphorus 28047000 0 % Cat A (5 yrs) 90/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 280480 Arsenic 28048000 0 % Cat A (5 yrs) 280490 Selenium 28049000 0 % Cat A (5 yrs) 280511 Alkali or alkali-earth metals; sodium 28051100 0 % Cat A (5 yrs) 280512 Alkali or alkali-earth metals; calcium 28051200 0 % Cat A (5 yrs) 280519 Alkali or alkali-earth metals; other than sodium and calcium 28051990 0 % Cat A (5 yrs) 280530 Earth-metals, rare; scandium and yttrium, whether or not intermixed or interalloyed 28053080 0 % Cat A (5 yrs) 280540 Mercury 28054090 0 % Cat A (5 yrs) 280610 Hydrogen chloride (hydrochloric acid) 28061000 15 % Cat C (15 yrs) 280620 Chlorosulphuric acid 28062000 15 % Cat C (15 yrs) 280700 Sulphuric acid; oleum 28070000 15 % Cat C (15 yrs) 280800 Nitric acid; sulphonitric acids 28080000 15 % Cat C (15 yrs) 280910 Diphosphorus pentoxide 28091000 15 % Cat C (15 yrs) 280920 Phosphoric acid and polyphosphoric acids 28092000 15 % Cat C (15 yrs) 281000 Oxides of boron; boric acids 28100090 15 % Cat C (15 yrs) 281111 Hydrogen fluoride (hydrofluoric acid) 28111100 15 % Cat C (15 yrs) 281112 Hydrogen cyanide (hydrocyanic acid) 28111200 15 % Cat C (15 yrs) 281119 Inorganic acids; other than hydrogen fluoride 28111980 15 % Cat C (15 yrs) 281121 Carbon dioxide 28112100 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 91/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 281122 Silicon dioxide 28112200 15 % Cat C (15 yrs) 281129 Inorganic oxygen compounds; of non-metals, n.e.c. in item no. 2811.2 28112990 15 % Cat C (15 yrs) 281211 Carbonyl dichloride (phosgene) 28121100 0 % Cat A (5 yrs) 281212 Phosphorus oxychloride 28121200 0 % Cat A (5 yrs) 281213 Phosphorus trichloride 28121300 0 % Cat A (5 yrs) 281214 Phosphorus pentachloride 28121400 0 % Cat A (5 yrs) 281215 Sulphur monochloride 28121500 0 % Cat A (5 yrs) 281216 Sulphur dichloride 28121600 0 % Cat A (5 yrs) 281217 Thionyl chloride 28121700 0 % Cat A (5 yrs) 281219 Arsenic trichloride and other chlorides and chloride oxides, n.e.c. in item no. 2812 28121990 0 % Cat A (5 yrs) 281290 Halides and halide oxides of non-metals; excluding chloride 28129000 0 % Cat A (5 yrs) 281310 Carbon disulphide 28131000 0 % Cat A (5 yrs) 281390 Sulphides of non-metals, (excluding carbon); commercial phosphorus trisulphide 28139090 0 % Cat A (5 yrs) 281410 Ammonia; anhydrous 28141000 0 % Cat A (5 yrs) 281420 Ammonia; in aqueous solution 28142000 0 % Cat A (5 yrs) 281511 Sodium hydroxide (caustic soda); solid 28151100 0 % Cat A (5 yrs) 281512 Sodium hydroxide (caustic soda); in aqueous solution (soda lye or liquid soda) 28151200 0 % Cat A (5 yrs) 92/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 281520 Potassium hydroxide (caustic potash) 28152000 0 % Cat A (5 yrs) 281530 Peroxides of sodium or potassium 28153000 0 % Cat A (5 yrs) 281610 Hydroxide and peroxide of magnesium 28161000 0 % Cat A (5 yrs) 281640 Oxides, hydroxides and peroxides, of strontium or barium 28164000 0 % Cat A (5 yrs) 281700 Zinc; oxide and peroxide 28170000 0 % Cat A (5 yrs) 281810 Aluminium oxide; artificial corundum 28181099 0 % Cat A (5 yrs) 281820 Aluminium oxide; other than artificial corundum 28182000 0 % Cat A (5 yrs) 281830 Aluminium hydroxide 28183000 0 % Cat A (5 yrs) 281910 Chromium trioxide 28191000 0 % Cat A (5 yrs) 281990 Chromium oxides and hydroxides; excluding chromium trioxide 28199090 0 % Cat A (5 yrs) 282010 Manganese dioxide 28201000 0 % Cat A (5 yrs) 282090 Manganese oxides; excluding manganese dioxide 28209090 0 % Cat A (5 yrs) 282110 Iron oxides and hydroxides 28211000 0 % Cat A (5 yrs) 282120 Earth colours; containing 70 % or more by weight of combined iron evaluated as Fe2o3 28212000 0 % Cat A (5 yrs) 282200 Cobalt oxides and hydroxides; commercial cobalt oxides 28220000 0 % Cat A (5 yrs) 282300 Titanium oxides 28230000 0 % Cat A (5 yrs) 282410 Lead; lead monoxide (litharge, massicot) 28241000 0 % Cat A (5 yrs) 282490 Lead oxides; n.e.c. in heading no. 2824 28249000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 93/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 282510 Hydrazine and hydroxylamine and their inorganic salts 28251000 0 % Cat A (5 yrs) 282520 Lithium oxide and hydroxide 28252000 0 % Cat A (5 yrs) 282530 Vanadium oxides and hydroxides 28253000 0 % Cat A (5 yrs) 282540 Nickel oxides and hydroxides 28254000 0 % Cat A (5 yrs) 282550 Copper oxides and hydroxides 28255000 0 % Cat A (5 yrs) 282560 Germanium oxides and zirconium dioxide 28256000 0 % Cat A (5 yrs) 282570 Molybdenum oxides and hydroxides 28257000 0 % Cat A (5 yrs) 282580 Antimony oxides 28258000 0 % Cat A (5 yrs) 282590 Inorganic bases, metal oxides, hydroxides and peroxides; n.e.c. in heading no. 2825 28259085 0 % Cat A (5 yrs) 282612 Fluorides; of aluminium 28261200 0 % Cat A (5 yrs) 282619 Fluorides; other than of aluminium 28261990 0 % Cat A (5 yrs) 282630 Sodium hexafluoroaluminate (synthetic cryolite) 28263000 0 % Cat A (5 yrs) 282690 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts, n.e.c. in heading 28269080 0 % Cat A (5 yrs) no. 2826 282710 Chlorides; of ammonium 28271000 0 % Cat A (5 yrs) 282720 Chlorides; of calcium 28272000 0 % Cat A (5 yrs) 282731 Chlorides; of magnesium 28273100 0 % Cat A (5 yrs) 282732 Chlorides; of aluminium 28273200 0 % Cat A (5 yrs) 282735 Chlorides; of nickel 28273500 0 % Cat A (5 yrs) 94/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 282739 Chlorides; other than of ammonium, calcium, magnesium, aluminium and nickel 28273985 0 % Cat A (5 yrs) 282741 Chloride oxides and chloride hydroxides; of copper 28274100 0 % Cat A (5 yrs) 282749 Chloride oxides and chloride hydroxides; other than of copper 28274990 0 % Cat A (5 yrs) 282751 Bromides; of sodium or of potassium 28275100 0 % Cat A (5 yrs) 282759 Bromides and bromide oxides; other than item no. 2827.51 28275900 0 % Cat A (5 yrs) 282760 Iodides and iodide oxides 28276000 0 % Cat A (5 yrs) 282810 Hypochlorites; commercial calcium hypochlorite and other calcium hypochlorites 28281000 0 % Cat A (5 yrs) 282890 Hypochlorites; n.e.c. in heading no. 2828 28289000 0 % Cat A (5 yrs) 282911 Chlorates; of sodium 28291100 0 % Cat A (5 yrs) 282919 Chlorates; other than sodium 28291900 0 % Cat A (5 yrs) 282990 Perchlorates; bromates and perbromates; iodates and periodates 28299080 0 % Cat A (5 yrs) 283010 Sulphides; of sodium, whether or not chemically defined 28301000 0 % Cat A (5 yrs) 283090 Sulphides and polysulphides; whether or not chemically defined, other than sulphides of sodium 28309085 0 % Cat A (5 yrs) 283110 Dithionites and sulphoxylates; of sodium 28311000 0 % Cat A (5 yrs) 283190 Dithionites and sulphoxylates; other than sodium 28319000 0 % Cat A (5 yrs) 283210 Sulphites; of sodium 28321000 0 % Cat A (5 yrs) 283220 Sulphites; other than of sodium 28322000 0 % Cat A (5 yrs) 283230 Thiosulphates 28323000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 95/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 283311 Sodium sulphates; disodium sulphate 28331100 0 % Cat A (5 yrs) 283319 Sodium sulphates; other than disodium sulphate 28331900 0 % Cat A (5 yrs) 283321 Sulphates; of magnesium 28332100 0 % Cat A (5 yrs) 283322 Sulphates; of aluminium 28332200 0 % Cat A (5 yrs) 283324 Sulphates; of nickel 28332400 0 % Cat A (5 yrs) 283325 Sulphates; of copper 28332500 0 % Cat A (5 yrs) 283327 Sulphates; of barium 28332700 0 % Cat A (5 yrs) 283329 Sulphates; n.e.c. in item no. 2833.2 28332980 0 % Cat A (5 yrs) 283330 Alums 28333000 0 % Cat A (5 yrs) 283340 Peroxosulphates (persulphates) 28334000 0 % Cat A (5 yrs) 283410 Nitrites 28341000 0 % Cat A (5 yrs) 283421 Nitrates; of potassium 28342100 0 % Cat A (5 yrs) 283429 Nitrates; of other than potassium 28342980 0 % Cat A (5 yrs) 283510 Phosphinates (hypophosphites) and phosphonates (phosphites), whether or not chemically 28351000 0 % Cat A (5 yrs) defined 283522 Phosphates; of mono- or disodium, whether or not chemically defined 28352200 0 % Cat A (5 yrs) 283524 Phosphates; of potassium, whether or not chemically defined 28352400 0 % Cat A (5 yrs) 283525 Phosphates; calcium hydrogenorthophosphate (dicalcium phosphate), whether or not 28352500 0 % Cat A (5 yrs) chemically defined 96/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 283526 Phosphates; of calcium n.e.c. in item no. 2835.25, whether or not chemically defined 28352600 0 % Cat A (5 yrs) 283529 Phosphates; (other than of mono- or disodium, other than of potassium or of calcium 28352990 0 % Cat A (5 yrs) hydrogenorthophosphate (dicalcium phosphate) and excluding other phosphates of calcium), whether or not chemically defined 283531 Polyphosphates; sodium triphosphate (sodium tripolyphosphate), whether or not chemically 28353100 0 % Cat A (5 yrs) defined 283539 Polyphosphates; other than sodium triphosphate (sodium tripolyphosphate), whether or not 28353900 0 % Cat A (5 yrs) chemically defined 283620 Carbonates; disodium carbonate 28362000 0 % Cat A (5 yrs) 283630 Carbonates; sodium hydrogen carbonate (sodium bicarbonate) 28363000 0 % Cat A (5 yrs) 283640 Carbonates; potassium carbonate 28364000 0 % Cat A (5 yrs) 283650 Carbonates; calcium carbonate 28365000 0 % Cat A (5 yrs) 283660 Carbonates; barium carbonate 28366000 0 % Cat A (5 yrs) 283691 Carbonates; lithium carbonate 28369100 0 % Cat A (5 yrs) 283692 Carbonates; strontium carbonate 28369200 0 % Cat A (5 yrs) 283699 Carbonates; n.e.c. in heading no. 2836 and other than lithium or strontium 28369990 0 % Cat A (5 yrs) 283711 Cyanides and cyanide oxides; of sodium 28371100 0 % Cat A (5 yrs) 283719 Cyanides and cyanide oxides; other than of sodium 28371900 0 % Cat A (5 yrs) 283720 Complex cyanides 28372000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 97/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 283911 Silicates; sodium metasilicates 28391100 0 % Cat A (5 yrs) 283919 Silicates; of sodium (excluding sodium metasilicates) 28391900 0 % Cat A (5 yrs) 283990 Silicates; commercial alkali metal silicates, other than of sodium 28399000 0 % Cat A (5 yrs) 284011 Borates; disodium tetraborate (refined borax), anhydrous 28401100 0 % Cat A (5 yrs) 284019 Borates; disodium tetraborate (refined borax), other than anhydrous 28401990 0 % Cat A (5 yrs) 284020 Borates; n.e.c. in heading no. 2840 28402090 0 % Cat A (5 yrs) 284030 Peroxoborates (perborates) 28403000 0 % Cat A (5 yrs) 284130 Salts; sodium dichromate 28413000 0 % Cat A (5 yrs) 284150 Salts; chromates, dichromates, peroxochromates; n.e.c. in heading no. 2841 28415000 0 % Cat A (5 yrs) 284161 Salts; of oxometallic or peroxometallic acids, manganites, manganates and permanganates, 28416100 0 % Cat A (5 yrs) potassium permanganate 284169 Salts; of oxometallic or peroxometallic acids, manganites, manganates and permanganates, other 28416900 0 % Cat A (5 yrs) than potassium permanganate 284170 Salts; molybdates 28417000 0 % Cat A (5 yrs) 284180 Salts; tungstates (wolframates) 28418000 0 % Cat A (5 yrs) 284190 Salts of oxometallic or peroxometallic acids; n.e.c. in heading no. 2841 28419085 0 % Cat A (5 yrs) 284210 Salts of inorganic acids or peroxoacids, double or complex silicates, including aluminosilicates, 28421000 0 % Cat A (5 yrs) whether or not chemically defined, excluding azides 98/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 284290 Salts; of inorganic acids or peroxoacids, other than double or complex silicates, including 28429080 0 % Cat A (5 yrs) aluminosilicates, whether or not chemically, excluding azides 284310 Colloidal precious metals; whether or not chemically defined 28431090 0 % Cat A (5 yrs) 284321 Silver compounds; silver nitrates 28432100 0 % Cat A (5 yrs) 284329 Silver compounds; excluding silver nitrates 28432900 0 % Cat A (5 yrs) 284330 Gold compounds 28433000 0 % Cat A (5 yrs) 284390 Inorganic or organic compounds of precious metals, n.e.c.; amalgams 28439090 0 % Cat A (5 yrs) 284410 Uranium; natural uranium and its compounds, alloys, dispersions (including cermets), ceramic 28441090 0 % Cat A (5 yrs) products and mixtures containing natural uranium or natural uranium compounds 284420 Uranium; enriched in U235, plutonium, their compounds, alloys dispersions (including 28442099 0 % Cat A (5 yrs) cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products 284430 Uranium; depleted in U235, thorium, their compounds, alloys, dispersions (including cermets), 28443099 0 % Cat A (5 yrs) ceramic products and mixtures containing uranium depleted in U235, thorium; compounds of these products 284440 Radioactive elements, isotopes, compounds, n.e.c. in heading no. 2844 alloys, dispersions 28444080 0 % Cat A (5 yrs) (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues 284450 Spent (irradiated) fuel elements (cartridges) of nuclear reactors 28445000 0 % Cat A (5 yrs) 284510 Heavy water (deuterium oxide) 28451000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 99/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 284590 Isotopes (excluding those of heading no. 2844); compounds, inorganic or organic, of such 28459090 0 % Cat A (5 yrs) isotopes, whether or not chemically defined 284610 Cerium compounds 28461000 0 % Cat A (5 yrs) 284690 Compounds, inorganic or organic (excluding cerium), of rare-earth metals, of yttrium, scandium 28469090 0 % Cat A (5 yrs) or of mixtures of these metals 284700 Hydrogen peroxide; whether or not solidified with urea 28470000 0 % Cat A (5 yrs) 284910 Carbides; of calcium, whether or not chemically defined 28491000 0 % Cat A (5 yrs) 284920 Carbides; of silicon, whether or not chemically defined 28492000 0 % Cat A (5 yrs) 284990 Carbides; whether or not chemically defined, other than of calcium or silicon 28499090 0 % Cat A (5 yrs) 285000 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than 28500090 0 % Cat A (5 yrs) compounds which are also carbides of heading no. 2849 285210 Inorganic or organic compounds of mercury, excluding amalgams, chemically defined 28521000 0 % Cat A (5 yrs) 285290 Inorganic or organic compounds of mercury; excluding amalgams, not chemically defined, 28529000 0 % Cat B (10 yrs) 285310 Inorganic compounds; cyanogen chloride (chlorcyan) 28531000 0 % Cat A (5 yrs) 285390 Phosphides, chemically defined or not, not ferrophosphorus; other inorganic compounds n.e.c. 28539090 0 % Cat A (5 yrs) (including distilled, conductivity water and water of like purity); liquid air, rare gases removed or not; compressed air; amalgams, not precious metal amalgams 290110 Acyclic hydrocarbons; saturated 29011000 0 % Cat A (5 yrs) 290121 Acyclic hydrocarbons; unsaturated, ethylene 29012100 0 % Cat A (5 yrs) 100/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290122 Acyclic hydrocarbons; unsaturated, propene (propylene) 29012200 0 % Cat A (5 yrs) 290123 Acyclic hydrocarbons; unsaturated, butene (butylene) and isomers thereof 29012300 0 % Cat A (5 yrs) 290124 Acyclic hydrocarbons; unsaturated, buta-1,3-diene and isoprene 29012400 0 % Cat A (5 yrs) 290129 Acyclic hydrocarbons; unsaturated, n.e.c. in heading no. 2901 29012900 0 % Cat A (5 yrs) 290211 Cyclic hydrocarbons; cyclohexane 29021100 0 % Cat A (5 yrs) 290219 Cyclic hydrocarbons; cyclanes, cyclenes and cycloterpenes, excluding cyclohexane 29021900 0 % Cat A (5 yrs) 290220 Cyclic hydrocarbons; benzene 29022000 0 % Cat A (5 yrs) 290230 Cyclic hydrocarbons; toluene 29023000 0 % Cat A (5 yrs) 290241 Cyclic hydrocarbons; o-xylene 29024100 0 % Cat A (5 yrs) 290242 Cyclic hydrocarbons; m-xylene 29024200 0 % Cat A (5 yrs) 290243 Cyclic hydrocarbons; p-xylene 29024300 0 % Cat A (5 yrs) 290244 Cyclic hydrocarbons; mixed xylene isomers 29024400 0 % Cat A (5 yrs) 290250 Cyclic hydrocarbons; styrene 29025000 0 % Cat A (5 yrs) 290260 Cyclic hydrocarbons; ethylbenzene 29026000 0 % Cat A (5 yrs) 290270 Cyclic hydrocarbons; cumene 29027000 0 % Cat A (5 yrs) 290290 Cyclic hydrocarbons; n.e.c. in heading no. 2902 29029000 0 % Cat A (5 yrs) 290311 Saturated chlorinated derivatives of acyclic hydrocarbons; chloromethane (methyl chloride) and 29031100 0 % Cat A (5 yrs) chloroethane (ethyl chloride) ELI: http://data.europa.eu/eli/dec/2025/541/oj 101/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290312 Saturated chlorinated derivatives of acyclic hydrocarbons; dichloromethane (methylene chloride) 29031200 0 % Cat A (5 yrs) 290313 Saturated chlorinated derivatives of acyclic hydrocarbons; chloroform (trichloromethane) 29031300 0 % Cat A (5 yrs) 290314 Saturated chlorinated derivatives of acyclic hydrocarbons; carbon tetrachloride 29031400 0 % Cat A (5 yrs) 290315 Saturated chlorinated derivatives of acyclic hydrocarbons; ethylene dichloride (ISO) 29031500 0 % Cat A (5 yrs) (1,2-dichloroethane) 290319 Saturated chlorinated derivatives of acyclic hydrocarbons; n.e.c. in item no. 2903.1 29031900 0 % Cat A (5 yrs) 290321 Unsaturated chlorinated derivatives of acyclic hydrocarbons; vinyl chloride (chloroethylene) 29032100 0 % Cat A (5 yrs) 290322 Unsaturated chlorinated derivatives of acyclic hydrocarbons; trichloroethylene 29032200 0 % Cat A (5 yrs) 290323 Unsaturated chlorinated derivatives of acyclic hydrocarbons; tetrachloroethylene 29032300 0 % Cat A (5 yrs) (perchloroethylene) 290329 Unsaturated chlorinated derivatives of acyclic hydrocarbons; n.e.c. in item no. 2903.2 29032900 0 % Cat A (5 yrs) 290331 Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons; ethylene dibromide 29033100 0 % Cat A (5 yrs) (ISO) (1,2-dibromoethane) 290339 Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons; other than ethylene 29033980 0 % Cat A (5 yrs) dibromide (ISO) (1,2-dibromoethane) 290371 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037100 0 % Cat A (5 yrs) chlorodifluoromethane 290372 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037200 0 % Cat A (5 yrs) dichlorotrifluoroethane 102/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290373 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037300 0 % Cat A (5 yrs) dichlorofluoroethanes 290374 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037400 0 % Cat A (5 yrs) chlorodifluoroethanes 290375 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037500 0 % Cat A (5 yrs) dichloropentafluoropropanes 290376 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037690 0 % Cat A (5 yrs) bromochlorodifluoromethane, bromotrifluoromethane, and dibromotetrafluoroethanes 290377 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; n.e. 29037790 0 % Cat A (5 yrs) c. in headings 290371 to 290376, perhalogenated only with fluorine and chlorine 290378 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; 29037800 0 % Cat A (5 yrs) perhalogenated derivatives, other than those only with fluorine and chlorine, n.e.c. in item no. 2903.71 to 2903.76 290379 Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens; n.e. 29037980 0 % Cat A (5 yrs) c. in item no. 2903.7 290381 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons; 29038100 0 % Cat A (5 yrs) 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 290382 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons; aldrin (ISO), 29038200 0 % Cat A (5 yrs) chlordane (ISO), and heptachlor (ISO) 290383 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons; mirex (ISO) 29038300 0 % Cat A (5 yrs) 290389 Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons; n.e.c. in item no. 29038980 0 % Cat A (5 yrs) 2903.8 290391 Halogenated derivatives of aromatic hydrocarbons; chlorobenzene, o- dichlorobenzene, and 29039100 0 % Cat A (5 yrs) p-dichlorobenzene ELI: http://data.europa.eu/eli/dec/2025/541/oj 103/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290392 Halogenated derivatives of aromatic hydrocarbons; hexachlorobenzene (ISO) and DDT (ISO) 29039200 0 % Cat A (5 yrs) (clofenotane (INN), and 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane) 290393 Halogenated derivatives of aromatic hydrocarbons; pentachlorobenzene (ISO) 29039300 0 % Cat A (5 yrs) 290394 Halogenated derivatives of aromatic hydrocarbons; hexabromobiphenyls 29039400 0 % Cat A (5 yrs) 290399 Halogenated derivatives of aromatic hydrocarbons; n.e.c. in item no. 2903.91, 2903.92, 29039980 0 % Cat A (5 yrs) 2903.93 and 2903.94 290410 Derivatives of hydrocarbons; containing only sulpho groups, their salts and ethyl esters, whether 29041000 0 % Cat A (5 yrs) or not halogenated 290420 Derivatives of hydrocarbons; containing only nitro or only nitroso groups, whether or not 29042000 0 % Cat A (5 yrs) halogenated 290431 Derivatives of hydrocarbons; perfluorooctane sulphonic acid, whether or not halogenated 29043100 0 % Cat A (5 yrs) 290432 Derivatives of hydrocarbons; ammonium perfluorooctane sulphonate, whether or not 29043200 0 % Cat A (5 yrs) halogenated 290433 Derivatives of hydrocarbons; lithium perfluorooctane sulphonate, whether or not halogenated 29043300 0 % Cat A (5 yrs) 290434 Derivatives of hydrocarbons; potassium perfluorooctane sulphonate, whether or not 29043400 0 % Cat A (5 yrs) halogenated 290435 Derivatives of hydrocarbons; salts of perfluorooctane sulphonic acid n.e.c in heading no. 2904, 29043500 0 % Cat A (5 yrs) whether or not halogenated 290436 Derivatives of hydrocarbons; perfluorooctane sulphonyl fluoride, whether or not halogenated 29043600 0 % Cat A (5 yrs) 290491 Derivatives of hydrocarbons; trichloronitromethane (chloropicrin), whether or not halogenated 29049100 0 % Cat A (5 yrs) 290499 Derivatives of hydrocarbons n.e.c. in heading no. 2904, whether or not halogenated 29049900 0 % Cat A (5 yrs) 290511 Alcohols; saturated monohydric, methanol (methyl alcohol) 29051100 0 % Cat A (5 yrs) 104/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290512 Alcohols; saturated monohydric, propan-1-ol (propyl alcohol) and propan-2- ol (isopropyl 29051200 0 % Cat A (5 yrs) alcohol) 290513 Alcohols; saturated monohydric, butan-1-ol (n-butyl alcohol) 29051300 0 % Cat A (5 yrs) 290514 Alcohols; saturated monohydric, butanols excluding item no. 2905.13 29051490 0 % Cat A (5 yrs) 290516 Alcohols; saturated monohydric, octanol (octyl alcohol) and isomers thereof 29051685 0 % Cat A (5 yrs) 290517 Alcohols; saturated monohydric, dodecan-1-ol (lauryl alcohol), hexadecan-1 ol (cetyl alcohol) 29051700 0 % Cat A (5 yrs) and octadecan-1-ol (stearyl alcohol) 290519 Alcohols; saturated monohydric, n.e.c. in item no. 2905.1 29051900 0 % Cat A (5 yrs) 290522 Alcohols; unsaturated monohydric, acyclic terpene alcohols 29052200 0 % Cat A (5 yrs) 290529 Alcohols; acyclic, unsaturated monohydric, (other than acyclic terpene alcohols) 29052990 0 % Cat A (5 yrs) 290531 Alcohols; acyclic, diols; ethylene glycol (ethanediol) 29053100 0 % Cat A (5 yrs) 290532 Alcohols; acyclic, diols; propylene glycol (propane-1, 2-diol) 29053200 0 % Cat A (5 yrs) 290539 Alcohols; acyclic, diols, other than ethylene glycol (ethandiol) or propylene glycol 29053995 0 % Cat A (5 yrs) (propane-1,2-diol) 290541 Alcohols; polyhydric, 2-ethyl-2- (hydroxymethyl) propane-1,3-diol (trimethylolpropane) 29054100 0 % Cat A (5 yrs) 290542 Alcohols; polyhydric, pentaerythritol 29054200 0 % Cat A (5 yrs) 290543 Alcohols; polyhydric, mannitol 29054300 0 % Cat A (5 yrs) 290544 Alcohols; polyhydric, d-glucitol (sorbitol) 29054499 0 % Cat A (5 yrs) 290545 Alcohols; polyhydric, glycerol 29054500 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 105/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290549 Alcohols; polyhydric, n.e.c. in item no. 2905.4 29054900 0 % Cat A (5 yrs) 290551 Alcohols; acyclic; halogenated, sulphonated, nitrated or nitrosated derivatives thereof, 29055100 0 % Cat A (5 yrs) ethchlorvynol (INN) 290559 Alcohols; acyclic; halogenated, sulphonated, nitrated or nitrosated derivatives thereof, other than 29055998 0 % Cat A (5 yrs) ethchlorvynol (INN) 290611 Alcohols; cyclanic, cyclenic or cycloterpenic and derivatives, menthol 29061100 0 % Cat A (5 yrs) 290612 Alcohols; cyclanic, cyclenic or cycloterpenic and derivatives, cyclohexanol, methylcyclohexanols 29061200 0 % Cat A (5 yrs) and dimethylcyclohexanols 290613 Alcohols; cyclanic, cyclenic or cycloterpenic and derivatives, sterols and inositols 29061390 0 % Cat A (5 yrs) 290619 Alcohols; cyclanic, cyclenic or cycloterpenic and derivatives, n.e.c. in item no. 2906.1 29061900 0 % Cat A (5 yrs) 290621 Alcohols; aromatic alcohols and derivatives, benzyl alcohol 29062100 0 % Cat A (5 yrs) 290629 Alcohols; aromatic and derivatives, other than benzyl alcohol 29062900 0 % Cat A (5 yrs) 290711 Monophenols; phenol (hydroxybenzene) and its salts 29071100 0 % Cat A (5 yrs) 290712 Monophenols; cresols and their salts 29071200 0 % Cat A (5 yrs) 290713 Monophenols; octylphenol, nonylphenol and their isomers, salts thereof 29071300 0 % Cat A (5 yrs) 290715 Monophenols; naphthols and their salts 29071590 0 % Cat A (5 yrs) 290719 Monophenols; n.e.c. in item no. 2907.1 29071990 0 % Cat A (5 yrs) 290721 Polyphenols; resorcinol and its salts 29072100 0 % Cat A (5 yrs) 290722 Polyphenols; hydroquinone (quinol) and its salts 29072200 0 % Cat A (5 yrs) 106/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290723 Polyphenols; 4,4'-isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts 29072300 0 % Cat A (5 yrs) 290729 Phenol-alcohols and polyphenols n.e.c. in item number 2907.2 29072900 0 % Cat A (5 yrs) 290811 Phenol or phenol-alcohol derivatives containing only halogen substituents and their salts; 29081100 0 % Cat A (5 yrs) pentachlorophenol (ISO) 290819 Phenol or phenol-alcohol derivatives containing only halogen substituents and their salts; other 29081900 0 % Cat A (5 yrs) than pentachlorophenol (ISO) 290891 Phenol or phenol-alcohol derivatives, sulphonated, nitrated or nitrosated derivatives thereof; 29089100 0 % Cat A (5 yrs) dinoseb (ISO) and its salts 290892 Phenol or phenol-alcohol derivatives, sulphonated, nitrated or nitrosated derivatives thereof; 29089200 0 % Cat A (5 yrs) 4,6-dinitro-o-cresol (DNOC (ISO)) and its salts 290899 Phenol or phenol-alcohol derivatives, sulphonated, nitrated or nitrosated derivatives thereof; 29089900 0 % Cat A (5 yrs) other than dinoseb (ISO), and 4,6-dinitro-o-cresol (DNOC (ISO)), and their salts 290911 Ethers; acyclic, and their halogenated, sulphonated, nitrated or nitrosated derivatives, diethyl 29091100 0 % Cat A (5 yrs) ether 290919 Ethers; acyclic, and their halogenated, sulphonated, nitrated or nitrosated derivatives, other than 29091990 0 % Cat A (5 yrs) diethyl ether 290920 Ethers; cyclanic, cyclenic or cycloterpenic and their halogenated, sulphonated, nitrated or 29092000 0 % Cat A (5 yrs) nitrosated derivatives 290930 Ethers; aromatic, and their halogenated, sulphonated, nitrated or nitrosated derivatives 29093090 0 % Cat A (5 yrs) 290941 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; 29094100 0 % Cat A (5 yrs) 2,2-oxydiethanol (diethylene glycol, digol) 290943 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; monobutyl 29094300 0 % Cat A (5 yrs) ethers of ethylene glycol or of diethylene glycol ELI: http://data.europa.eu/eli/dec/2025/541/oj 107/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 290944 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; 29094400 0 % Cat A (5 yrs) monoalkylethers of ethylene glycol or of diethylene glycol n.e.c. in heading no. 2909 290949 Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives; n.e.c. in 29094980 0 % Cat A (5 yrs) item no. 2909.4 290950 Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated 29095000 0 % Cat A (5 yrs) derivatives 290960 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, 29096000 0 % Cat A (5 yrs) nitrated or nitrosated derivatives 291010 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29101000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives; oxirane (ethylene oxide) 291020 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29102000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, methyloxirane (propylene oxide) 291030 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29103000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, 1-chloro-2,3-epoxypropane (epichlorohydrin) 291040 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29104000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, dieldrin (ISO, INN) 291050 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29105000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, endrin (ISO) 291090 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers; with a three- membered ring and their 29109000 0 % Cat A (5 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, n.e.c. in heading no. 2910 291100 Acetals and hemiacetals; whether or not with other oxygen function, and their halogenated, 29110000 0 % Cat A (5 yrs) sulphonated, nitrated or nitrosated derivatives 108/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291211 Aldehydes; acyclic, without other oxygen function, methanal (formaldehyde) 29121100 0 % Cat A (5 yrs) 291212 Aldehydes; acyclic, without other oxygen function, ethanal (acetaldehyde) 29121200 0 % Cat A (5 yrs) 291219 Aldehydes; acyclic, without other oxygen function, n.e.c. in item no. 2912.1 29121900 0 % Cat A (5 yrs) 291221 Aldehydes; cyclic, without other oxygen function, benzaldehyde 29122100 0 % Cat A (5 yrs) 291229 Aldehydes; cyclic, without other oxygen function, other than benzaldehyde 29122900 0 % Cat A (5 yrs) 291241 Aldehydes; aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, 29124100 0 % Cat A (5 yrs) vanillin (4-hydroxy-3-methoxybenzaldehyde) 291242 Aldehydes; aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, 29124200 0 % Cat A (5 yrs) ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 291249 Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen 29124900 0 % Cat A (5 yrs) function; other than vanillin (4-hydroxy-3- methoxybenzaldehyde) and ethylvanillin (3-ethoxy-4- hydroxybenzaldehyde) 291250 Aldehydes; cyclic polymers of aldehydes 29125000 0 % Cat A (5 yrs) 291260 Paraformaldehyde 29126000 0 % Cat A (5 yrs) 291300 Aldehydes; halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29130000 0 % Cat A (5 yrs) no. 2912 291411 Ketones; acyclic, without other oxygen function, acetone 29141100 0 % Cat A (5 yrs) 291412 Ketones; acyclic, without other oxygen function, butanone (methyl ethyl ketone) 29141200 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 109/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291413 Ketones; acyclic, without other oxygen function, 4-methylpentan-2-one (methyl isobutyl ketone) 29141300 0 % Cat A (5 yrs) 291419 Ketones; acyclic, without other oxygen function, n.e.c. in item no. 2914.1 29141990 0 % Cat D (20 yrs) 291422 Ketones; cyclanic, cyclenic or cycloterpenic, without other oxygen function, cyclohexanone and 29142200 0 % Cat A (5 yrs) methylcyclohexanones 291423 Ketones; cyclanic, cyclenic or cycloterpenic, without other oxygen function, ionones and 29142300 0 % Cat A (5 yrs) methylionones 291429 Ketones; cyclanic, cyclenic or cycloterpenic, without other oxygen function, other than 29142900 0 % Cat A (5 yrs) cyclohexanone, methylcyclohexanones, ionones, and methylionones 291431 Ketones; aromatic, (without other oxygen function), phenylacetone (phenylpropan-2-one) 29143100 0 % Cat A (5 yrs) 291439 Ketones; aromatic, (without other oxygen function), excluding phenylacetone 29143900 0 % Cat A (5 yrs) (phenylpropan-2-one) 291440 Ketone-alcohols and ketone-aldehydes 29144090 0 % Cat A (5 yrs) 291450 Ketone-phenols and ketones with other oxygen function 29145000 0 % Cat A (5 yrs) 291461 Quinones; anthraquinone 29146100 0 % Cat A (5 yrs) 291462 Quinones; coenzyme Q10 (ubidecarenone (INN)) 29146200 0 % Cat A (5 yrs) 291469 Quinones; other than anthraquinone and coenzyme Q10 (ubidecarenone (INN)) 29146980 0 % Cat A (5 yrs) 291471 Ketones and quinones; halogenated, sulphonated, nitrated or nitrosated derivatives; chlordecone 29147100 0 % Cat A (5 yrs) (ISO) 291479 Ketones and quinones; halogenated, sulphonated, nitrated or nitrosated derivatives, other than 29147900 0 % Cat A (5 yrs) chlordecone (ISO) 291511 Acids; saturated acyclic monocarboxylic acids; formic acid 29151100 15 % Cat C (15 yrs) 110/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291512 Acids; saturated acyclic monocarboxylic acids; salts of formic acids 29151200 15 % Cat C (15 yrs) 291513 Acids; saturated acyclic monocarboxylic acids; esters of formic acid 29151300 15 % Cat C (15 yrs) 291521 Acids; saturated acyclic monocarboxylic acids; acetic acid 29152100 15 % Cat C (15 yrs) 291524 Acids; saturated acyclic monocarboxylic acids; acetic anhydride 29152400 15 % Cat C (15 yrs) 291529 Acids; saturated acyclic monocarboxylic acids; acetic acid and its salts n.e.c. in item no. 2915.2 29152900 15 % Cat C (15 yrs) 291531 Acids; saturated acyclic monocarboxylic acids; ethyl acetate 29153100 15 % Cat C (15 yrs) 291532 Acids; saturated acyclic monocarboxylic acids; vinyl acetate 29153200 15 % Cat C (15 yrs) 291533 Acids; saturated acyclic monocarboxylic acids; n-butyl acetate 29153300 15 % Cat C (15 yrs) 291536 Acids; saturated acyclic monocarboxylic acids; dinoseb (ISO) acetate 29153600 15 % Cat C (15 yrs) 291539 Acids; saturated acyclic monocarboxylic acids; esters of acetic acid n.e.c. in item no. 2915.3 29153900 15 % Cat C (15 yrs) 291540 Acids; saturated acyclic monocarboxylic acids; mono-, di- or trichloroacetic acids, their salts and 29154000 15 % Cat C (15 yrs) esters 291550 Acids; saturated acyclic monocarboxylic acids; propionic acid, its salts and esters 29155000 15 % Cat C (15 yrs) 291560 Acids; saturated acyclic monocarboxylic acids; butanoic acids, pentanoic acids, their salts and 29156090 15 % Cat C (15 yrs) esters 291570 Acids; saturated acyclic monocarboxylic acids; palmitic acid, stearic acid, their salts and esters 29157050 15 % Cat C (15 yrs) 291590 Acids; saturated acyclic monocarboxylic acids; anhydrides, halides, peroxides, peroxyacids and 29159070 15 % Cat C (15 yrs) halogenated, sulphonated, nitrated or nitrosated derivatives, n.e.c. in heading no. 2915 ELI: http://data.europa.eu/eli/dec/2025/541/oj 111/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291611 Acids; unsaturated acyclic monocarboxylic acids; acrylic acid and its salts 29161100 15 % Cat C (15 yrs) 291612 Acids; unsaturated acyclic monocarboxylic acids; esters of acrylic acid 29161200 15 % Cat C (15 yrs) 291613 Acids; unsaturated acyclic monocarboxylic acids; methacrylic acid and its salts 29161300 15 % Cat C (15 yrs) 291614 Acids; unsaturated acyclic monocarboxylic acids; esters of methacrylic acid 29161400 15 % Cat C (15 yrs) 291615 Acids; unsaturated acyclic monocarboxylic acids; oleic, linoleic or linolenic acids, their salts and 29161500 15 % Cat C (15 yrs) esters 291616 Acids; unsaturated acyclic monocarboxylic, cyclic monocarboxylic, their anhydrides, halides, 29161600 15 % Cat C (15 yrs) peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, binapacryl (ISO) 291619 Acids; unsaturated acyclic monocarboxylic, cyclic monocarboxylic, their anhydrides, halides, 29161995 15 % Cat C (15 yrs) peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, n. e.c. in item no. 2916.1 291620 Acids; cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, 29162000 15 % Cat C (15 yrs) peroxides, peroxyacids and their derivatives 291631 Acids; aromatic monocarboxylic acids, benzoic acid, its salts and esters 29163100 15 % Cat C (15 yrs) 291632 Acids; aromatic monocarboxylic acids, benzoyl peroxide and benzoyl chloride 29163200 15 % Cat C (15 yrs) 291634 Acids; aromatic monocarboxylic acids, phenylacetic acid and its salts 29163400 15 % Cat C (15 yrs) 291639 Acids; aromatic monocarboxylic acids, and their anhydrides, halides, peroxides, peroxyacids and 29163990 15 % Cat C (15 yrs) their derivatives, other than benzoic acid, its salts and esters, benzoyl peroxide and benzoyl chloride, phenylacetic acid and its salts 291711 Acids; acyclic polycarboxylic acids; oxalic acid, its salts and esters 29171100 15 % Cat C (15 yrs) 291712 Acids; acyclic polycarboxylic acids; adipic acid, its salts and esters 29171200 15 % Cat C (15 yrs) 112/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291713 Acids; acyclic polycarboxylic acids; azelaic acid, sebacic acid, their salts and esters 29171390 15 % Cat C (15 yrs) 291714 Acids; acyclic polycarboxylic acids; maleic anhydride 29171400 15 % Cat C (15 yrs) 291719 Acids; acyclic polycarboxylic acids; n.e.c. in item no. 2917.1 29171980 15 % Cat C (15 yrs) 291720 Acids; cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, 29172000 15 % Cat C (15 yrs) peroxides, peroxyacids and derivatives 291732 Acids; aromatic polycarboxylic acids; dioctyl orthophthalates 29173200 15 % Cat C (15 yrs) 291733 Acids; aromatic polycarboxylic acids; dinonyl or didecyl orthophthalates 29173300 15 % Cat C (15 yrs) 291734 Acids; aromatic polycarboxylic acids; other esters of orthophthalic acids 29173400 15 % Cat C (15 yrs) 291735 Acids; aromatic polycarboxylic acids; phthalic anhydride 29173500 15 % Cat C (15 yrs) 291736 Acids; aromatic polycarboxylic acids; terephthalic acid and its salts 29173600 15 % Cat C (15 yrs) 291737 Acids; aromatic polycarboxylic acids; dimethyl terephthalate 29173700 15 % Cat C (15 yrs) 291739 Acids; aromatic polycarboxylic acids; n.e.c. in item no. 2917.3 29173995 15 % Cat C (15 yrs) 291811 Acids; carboxylic acids, (with alcohol function but without other oxygen function), lactic acid, its 29181100 15 % Cat C (15 yrs) salts and esters 291812 Acids; carboxylic acids, (with alcohol function but without other oxygen function), tartaric acid 29181200 15 % Cat C (15 yrs) 291813 Acids; carboxylic acids, (with alcohol function but without other oxygen function); salts and 29181300 15 % Cat C (15 yrs) esters of tartaric acid 291814 Acids; carboxylic acids, (with alcohol function but without other oxygen function), citric acid 29181400 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 113/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291815 Acids; carboxylic acids, (with alcohol function but without other oxygen function), salts and 29181500 15 % Cat C (15 yrs) esters of citric acid 291816 Acids; carboxylic acids, (with alcohol function but without other oxygen function), gluconic 29181600 15 % Cat C (15 yrs) acid, its salts and esters 291817 Acids; carboxylic acids, (with alcohol function but without other oxygen function), 29181700 15 % Cat C (15 yrs) 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 291818 Acids; carboxylic acids, (with alcohol function but without other oxygen function), 29181800 15 % Cat C (15 yrs) chlorobenzilate (ISO) 291819 Acids; carboxylic acids, (with alcohol function but without other oxygen function), other than 29181998 15 % Cat C (15 yrs) lactic, tartaric, citric, and gluconic acids and their salts and esters 291821 Acids; carboxylic acids, (with phenol function but without other oxygen function), salicylic acid 29182100 15 % Cat C (15 yrs) and its salts 291822 Acids; carboxylic acids, (with phenol function but without other oxygen function), 29182200 15 % Cat C (15 yrs) o-acetylsalicylic acid, its salts and esters 291823 Acids; carboxylic acids, (with phenol function but without other oxygen function), other esters 29182300 15 % Cat C (15 yrs) of salicylic acid and its salts n.e.c. in item no. 2918.2 291829 Acids; carboxylic acids, (with phenol function but without other oxygen function), their 29182900 15 % Cat C (15 yrs) anhydrides, halides, peroxides, peroxyacids and their derivatives, n.e.c. in item no. 2918.2 291830 Acids; carboxylic acids, (with aldehyde or ketone function but without other oxygen function), 29183000 15 % Cat C (15 yrs) their anhydrides, halides, peroxides, peroxyacids and their derivatives 291891 Acids; carboxylic acids, with additional oxygen function (not alcohol, phenol, aldehyde or 29189100 15 % Cat C (15 yrs) ketone) and their anhydrides, halides, peroxides and peroxyacids; 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters 114/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 291899 Acids; carboxylic acids, with additional oxygen function (not alcohol, phenol, aldehyde or 29189990 15 % Cat C (15 yrs) ketone) and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives; other than 2,4,5-T (ISO) 291910 Esters; phosphoric, and their salts, including lactophosphates, their halogenated, sulphonated, 29191000 0 % Cat A (5 yrs) nitrated or nitrosated derivatives; tris(2,3- dibromopropyl) phosphate 291990 Esters; phosphoric, and their salts, including lactophosphates, their halogenated, sulphonated, 29199000 0 % Cat A (5 yrs) nitrated or nitrosated derivatives; other than tris(2,3-dibromopropyl) phosphate 292011 Esters; thiophosphoric esters (phosphorothioates) and their salts, their halogenated, sulphonated, 29201100 0 % Cat A (5 yrs) nitrated or nitrosated derivatives, parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) 292019 Esters; thiophosphoric esters (phosphorothioates) and their salts; other than parathion (ISO) and 29201900 0 % Cat A (5 yrs) parathion-methyl (ISO) (methyl-parathion) 292021 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated 29202100 0 % Cat A (5 yrs) derivatives, dimethyl phosphite 292022 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated 29202200 0 % Cat A (5 yrs) derivatives, diethyl phosphite 292023 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated 29202300 0 % Cat A (5 yrs) derivatives, trimethyl phosphite 292024 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated 29202400 0 % Cat A (5 yrs) derivatives, triethyl phosphite 292029 Esters; phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated 29202900 0 % Cat A (5 yrs) derivatives, n.e.c. in heading no. 2920 292030 Esters; of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their 29203000 0 % Cat A (5 yrs) salts; their halogenated, sulphonated, nitrated or nitrosated derivatives, endosulfan (ISO) ELI: http://data.europa.eu/eli/dec/2025/541/oj 115/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292090 Esters; other than thiophosphoric esters (phosphorothioates) and phosphite esters and their 29209070 0 % Cat A (5 yrs) salts, their halogenated, sulphonated, nitrated or nitrosated derivatives, n.e.c. in heading no. 2920 292111 Amine-function compounds; acyclic monoamines and their derivatives, methylamine, di- or 29211100 0 % Cat A (5 yrs) trimethylamine and their salts 292112 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N, 29211200 0 % Cat A (5 yrs) N-Dimethylamino)ethylchloride hydrochloride 292113 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N, 29211300 0 % Cat A (5 yrs) N-Diethylamino) ethylchloride hydrochloride 292114 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, 2-(N, 29211400 0 % Cat A (5 yrs) N-Diisopropylamino) ethylchloride hydrochloride 292119 Amine-function compounds; acyclic monoamines and their derivatives, and salts thereof, n.e.c. 29211999 0 % Cat A (5 yrs) in item no. 2921.1 292121 Amine-function compounds; acyclic polyamines and their derivatives, ethylenediamine and its 29212100 0 % Cat A (5 yrs) salts 292122 Amine-function compounds; acyclic polyamines and their derivatives, hexamethylenediamine 29212200 0 % Cat A (5 yrs) and its salts 292129 Amine-function compounds; acyclic polyamines and their derivatives, and salts thereof, n.e.c. in 29212900 0 % Cat A (5 yrs) item no. 2921.2 292130 Amine-function compounds; cyclanic, cyclenic or cycloterpenic mono- or polyamines and their 29213099 0 % Cat A (5 yrs) derivatives; salts thereof 292141 Amine-function compounds; aromatic monoamines and their derivatives, aniline and its salts 29214100 0 % Cat A (5 yrs) 292142 Amine-function-compounds; aromatic monoamines and their derivatives, aniline derivatives 29214200 0 % Cat A (5 yrs) and their salts 116/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292143 Amine-function compounds; aromatic monoamines and their derivatives, toluidines and their 29214300 0 % Cat A (5 yrs) derivatives; salts thereof 292144 Amine-function compounds; aromatic monoamines and their derivatives, diphenylamine and its 29214400 0 % Cat A (5 yrs) derivatives; salts thereof 292145 Amine-function compounds; aromatic monoamines and their derivatives; 1- naphthylamine 29214500 0 % Cat A (5 yrs) (alpha-naphthylamine), 2-naphthylamine (beta- naphthaylamine) and their derivatives; salts thereof 292146 Amine-function compounds; aromatic monoamines and derivatives; amphetamine (INN), 29214600 0 % Cat A (5 yrs) benzphetamine (INN), dexamphetamine (INN), etilamphetamine (INN), fencamfamin (INN), lefetamine (INN), levamphetamine (INN), mefenorex (INN), phentermine (INN); salts of 292149 Amine-function compounds; aromatic monoamines and their derivatives; salts thereof; n.e.c. in 29214900 0 % Cat A (5 yrs) item no. 2921.4 292151 Amine-function compounds; aromatic amines and their derivatives; o-, m-, p-phenylenediamine, 29215190 0 % Cat A (5 yrs) diaminotoluenes and their derivatives; salts thereof 292159 Amine-function compounds; aromatic polyamines and their derivatives, other than item no. 29215990 0 % Cat A (5 yrs) 2921.51 292211 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221100 0 % Cat A (5 yrs) ethers and esters; salts thereof, monoethanolamine and its salts 292212 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221200 0 % Cat A (5 yrs) ethers and esters; salts thereof, diethanolamine and its salts 292214 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221400 0 % Cat A (5 yrs) ethers and esters; salts thereof; dextropropoxyphene (INN) and its salts 292215 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221500 0 % Cat A (5 yrs) ethers and esters; salts thereof, triethanolamine ELI: http://data.europa.eu/eli/dec/2025/541/oj 117/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292216 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221600 0 % Cat A (5 yrs) ethers and esters; salts thereof, Diethanolammonium perfluorooctane sulphonate 292217 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221700 0 % Cat A (5 yrs) ethers and esters; salts thereof, Methyldiethanolamine and ethyldiethanolamine 292218 Amino-alcohols, other than those containing more than one kind of oxygen function; their 29221800 0 % Cat A (5 yrs) ethers and esters; salts thereof, 2-(N,N- Diisopropylamino)ethanol 292219 Amino-alcohols, other than those containing more than one kind of oxygen function, their 29221900 0 % Cat A (5 yrs) ethers and esters; salts thereof, n.e.c. in item no. 2922.1 292221 Amino-naphthols and other amino-phenols, other than those containing more than one kind of 29222100 0 % Cat A (5 yrs) oxygen function; their ethers and esters; salts thereof, aminohydroxynaphthalenesulphonic acids and their salts 292229 Amino-naphthols and other amino-phenols, other than those containing more than one kind of 29222900 0 % Cat A (5 yrs) oxygen function, their ethers and esters; salts thereof n.e.c. in item no. 2922.2 292231 Amino-aldehydes, amino-ketones and amino-quinones; other than those containing more than 29223100 0 % Cat A (5 yrs) one kind of oxygen function; salts thereof 292239 Amino-aldehydes, amino-ketones and amino-quinones; other than those containing more than 29223900 0 % Cat A (5 yrs) one kind of oxygen function; salts thereof, excluding amfepramone (INN), methadone (INN), and normethadone (INN) and salts thereof 292241 Amino-acids, other than those containing more than one kind of oxygen function, and their 29224100 0 % Cat A (5 yrs) esters; lysine and its esters; salts thereof 292242 Amino-acids, other than those containing more than one kind of oxygen function, and their 29224200 0 % Cat A (5 yrs) esters; glutamic acid and its esters; salts thereof 292243 Amino-acids, other than those containing more than one kind of oxygen function, and their 29224300 0 % Cat A (5 yrs) esters; anthranilic acid and its esters; salts thereof 118/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292244 Amino-acids, other than those containing more than one kind of oxygen function, and their 29224400 0 % Cat A (5 yrs) esters; tilidine (INN) and its esters; salts thereof 292249 Amino-acids, other than those containing more than one kind of oxygen function, their esters; 29224985 0 % Cat A (5 yrs) salts thereof, excluding lysine, glutamic acid, anthranalic acid and tilidine, their esters and salts thereof 292250 Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen 29225000 0 % Cat A (5 yrs) function 292310 Quaternary ammonium salts and hydroxides; choline and its salts, whether or not chemically 29231000 0 % Cat A (5 yrs) defined 292320 Lecithins and other phosphoaminolipids, whether or not chemically defined 29232000 0 % Cat A (5 yrs) 292330 Quaternary ammonium salts and hydroxides; tetraethylammonium perfluorooctane sulphonate, 29233000 0 % Cat A (5 yrs) whether or not chemically defined 292340 Quaternary ammonium salts and hydroxides; didecyldimethylammonium perfluorooctane 29234000 0 % Cat A (5 yrs) sulphonate, whether or not chemically defined 292390 Quaternary ammonium salts and hydroxides; whether or not chemically defined n.e.c. in 29239000 0 % Cat A (5 yrs) heading no. 2923 292411 Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof; meprobamate 29241100 0 % Cat A (5 yrs) (INN) 292412 Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof; 29241200 0 % Cat A (5 yrs) fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) 292419 Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof, other than 29241900 0 % Cat A (5 yrs) meprobamate (INN), fluoroacetamide (ISO), monocrotophos (ISO) or phosphamidon (ISO) 292421 Cyclic amides (including cyclic carbamates) and their derivatives, ureines and their derivatives; 29242100 0 % Cat A (5 yrs) salts thereof ELI: http://data.europa.eu/eli/dec/2025/541/oj 119/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292423 Cyclic amides (including cyclic carbamates) and their derivatives; 2- acetamidobenzoic acid 29242300 0 % Cat A (5 yrs) (N-acetylanthranillic acid) and its salts 292424 Cyclic amides (including cyclic carbamates) and their derivatives; ethinamate and its salts 29242400 0 % Cat A (5 yrs) 292425 Cyclic amides (including cyclic carbamates) and their derivatives; alachlor (ISO) and its salts 29242500 0 % Cat A (5 yrs) 292429 Cyclic amides (including cyclic carbamates) and their derivatives; other than the derivatives and 29242970 0 % Cat A (5 yrs) salts of ureines, 2-acetamidobenzoic acid (N- acetylanthancillic acid), ethinamate (INN), and alachlor (ISO) and their derivatives and salts 292511 Imides and their derivatives; saccharin and its salts 29251100 0 % Cat A (5 yrs) 292512 Imides and their derivatives; glutethimide (INN) 29251200 0 % Cat A (5 yrs) 292519 Imides and their derivatives; other than saccharin and glutethimide (INN) 29251995 0 % Cat A (5 yrs) 292521 Imines and their derivatives; salts thereof; chlordimeform (ISO) 29252100 0 % Cat A (5 yrs) 292529 Imines and their derivatives; salts thereof; other than chlordimeform (ISO) 29252900 0 % Cat A (5 yrs) 292610 Nitrile-function compounds; acrylonitrile 29261000 0 % Cat A (5 yrs) 292620 Nitrile-function compounds; 1-cyanoguanidine (dicyandiamide) 29262000 0 % Cat A (5 yrs) 292630 Nitrile-function compounds; fenproporex (INN) and its salts; methadone (INN) intermediate 29263000 0 % Cat A (5 yrs) (4-cyano-2-dimethylamino-4,4-diphenylbutane) 292640 Nitrile-function compounds; alpha-phenylacetoacetonitrile 29264000 0 % Cat A (5 yrs) 292690 Nitrile-function compounds; n.e.c. heading no. 2926 29269070 0 % Cat A (5 yrs) 292700 Diazo-, azo- or azoxy compounds 29270000 0 % Cat A (5 yrs) 120/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 292800 Organic derivatives of hydrazine or of hydroxylamine 29280090 0 % Cat A (5 yrs) 292910 Nitrogen-function compounds; n.e.c. in chapter 29, isocyanates 29291000 0 % Cat A (5 yrs) 292990 Nitrogen-function compounds; n.e.c. in chapter 29, excluding isocyanates 29299000 0 % Cat A (5 yrs) 293020 Organo-sulphur compounds; thiocarbamates and dithiocarbamates 29302000 0 % Cat A (5 yrs) 293030 Organo-sulphur compounds; thiuram mono-, di- or tetrasulphides 29303000 0 % Cat A (5 yrs) 293040 Organo-sulphur compounds; methionine 29304090 0 % Cat A (5 yrs) 293060 Organo-sulphur compounds; 2-(N,N-Diethylamino)ethanethiol 29306000 0 % Cat A (5 yrs) 293070 Organo-sulphur compounds; bis(2-hydroxyethyl) sulfide (thiodiglycol (INN)) 29307000 0 % Cat A (5 yrs) 293080 Organo-sulphur compounds; aldicarb (ISO), captafol (ISO) and methamidophos (ISO) 29308000 0 % Cat A (5 yrs) 293090 Organo-sulphur compounds; n.e.c. in heading no. 2930 29309098 0 % Cat A (5 yrs) 293110 Organo-inorganic compounds; tetramethyl lead and tetraethyl lead 29311000 0 % Cat A (5 yrs) 293120 Organo-inorganic compounds; tributyltin compounds 29312000 0 % Cat A (5 yrs) 293131 Organo-inorganic compounds; organo-phosphorus derivatives, dimethyl methylphosphonate 29313100 0 % Cat A (5 yrs) 293132 Organo-inorganic compounds; organo-phosphorus derivatives, dimethyl propylphosphonate 29313200 0 % Cat A (5 yrs) 293133 Organo-inorganic compounds; organo-phosphorus derivatives, diethyl ethylphosphonate 29313300 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 121/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293134 Organo-inorganic compounds; organo-phosphorus derivatives, sodium-3- (hydroxysilyl)propyl 29313400 0 % Cat A (5 yrs) methylphosphonate 293135 Organo-inorganic compounds; organo-phosphorus derivatives, 2,4,6- 29313500 0 % Cat A (5 yrs) tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 293136 Organo-inorganic compounds; organo-phosphorus derivatives, (5-ethyl-2- 29313600 0 % Cat A (5 yrs) methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 293137 Organo-inorganic compounds; organo-phosphorus derivatives, bis[(5-Ethyl- 29313700 0 % Cat A (5 yrs) 2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate] 293138 Organo-inorganic compounds; organo-phosphorus derivatives, salt of methylphosphonic acid 29313800 0 % Cat A (5 yrs) and (aminoiminomethyl)urea (1: 1) 293139 Organo-inorganic compounds; other organo-phosphorus derivatives, n.e.c. in heading no. 2931 29313990 0 % Cat A (5 yrs) 293190 Organo-inorganic compounds; other than tetramethyl lead, tetraethyl lead, tributyltin 29319000 0 % Cat A (5 yrs) compounds, and other organo-phosphorus derivatives 293211 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29321100 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, tetrahydrofuran 293212 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29321200 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, 2- furaldehyde (furfuraldehyde) 293213 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29321300 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, furfuryl alcohol and tetrahydrofurfuryl alcohol 293214 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29321400 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, sucralose 122/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293219 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29321900 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, n.e.c. in item no. 2932.1 293220 Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring 29322090 0 % Cat A (5 yrs) (whether or not hydrogenated) in the structure, lactones 293291 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds 29329100 0 % Cat A (5 yrs) containing an unfused furan ring (whether or not hydrogenated) in the structure), isosafrole 293292 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds 29329200 0 % Cat A (5 yrs) containing an unfused furan ring (whether or not hydrogenated) in the structure), 1-(1,3-benzodiaxol-5-yl) propan-2-one 293293 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds 29329300 0 % Cat A (5 yrs) containing an unfused furan ring (whether or not hydrogenated) in the structure), piperonal 293294 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds 29329400 0 % Cat A (5 yrs) containing an unfused furan ring (whether or not hydrogenated) in the structure), safrole 293295 Heterocyclic compounds; with oxygen hetero-atom(s) only, (other than lactones or compounds 29329500 0 % Cat A (5 yrs) containing an unfused furan ring (whether or not hydrogenated) in the structure), tetrahydrocannabinols (all isomers) 293299 Heterocyclic compounds; with oxygen hetero-atom(s) only, no lactones or unfused furan rings 29329900 0 % Cat A (5 yrs) (hydrogenated or not) in the structure, other than isosafrole, 1-(1,3-benzodiaxol-5-yl) propan-2-one, piperonal, safrole, tetrahydrocannabinols (all isomers) 293311 Heterocyclic compounds; with nitrogen hetero-atom(s) only, containing an unfused pyrazole 29331190 0 % Cat A (5 yrs) ring (whether or not hydrogenated) in the structure, phenazone (antipyrin) and its derivatives ELI: http://data.europa.eu/eli/dec/2025/541/oj 123/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293319 Heterocyclic compounds; with nitrogen hetero-atom(s) only, containing an unfused pyrazole 29331990 0 % Cat A (5 yrs) ring (whether or not hydrogenated) in the structure, other than phenazone (antipyrin) and its derivatives 293321 Heterocyclic compounds; with nitrogen hetero-atom(s) only, containing an unfused imidazole 29332100 0 % Cat A (5 yrs) ring (whether or not hydrogenated) in the structure, hydantoin and its derivatives 293329 Heterocyclic compounds; with nitrogen hetero-atom(s) only, containing an unfused imidazole 29332990 0 % Cat A (5 yrs) ring (whether or not hydrogenated) in the structure, other than hydantoin and its derivatives 293331 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in 29333100 0 % Cat A (5 yrs) the structure, pyridine and its salts 293332 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in 29333200 0 % Cat A (5 yrs) the structure, piperidine and its salts 293333 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in 29333300 0 % Cat A (5 yrs) the structure, other than pyridine and its salts, other than piperidine and its salts 293339 Heterocyclic compounds; containing an unfused pyridine ring (whether or not hydrogenated) in 29333999 0 % Cat A (5 yrs) the structure, n.e.c. in 2933.3 293341 Heterocyclic compounds; containing a quinoline or isoquinoline ring- system (whether or not 29334100 0 % Cat A (5 yrs) hydrogenated) in the structure, not further fused, levorphanol (INN) and its salts 293349 Heterocyclic compounds; containing a quinoline or isoquinoline ring- system (whether or not 29334990 0 % Cat A (5 yrs) hydrogenated) in the structure, not further fused, other than levorphanol (INN) and its salts 293352 Heterocyclic compounds; containing a pyrimidine ring (whether or not hydrogenated) or 29335200 0 % Cat A (5 yrs) piperazine ring in the structure, malonylurea (barbituric acid) and its salts 124/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293353 Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital 29335390 0 % Cat A (5 yrs) (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof 293354 Heterocyclic compounds; containing a pyrimidine ring (whether or not hydrogenated) or 29335400 0 % Cat A (5 yrs) piperazine ring in the structure, other derivatives of malonylurea (barbituric acid) and salts thereof, n.e.c. in 2933.53 293355 Heterocyclic compounds; containing a pyrimidine ring (whether or not hydrogenated) or 29335500 0 % Cat A (5 yrs) piperazine ring in the structure; loprazolam (INN), mecloqualone (INN), methaqualone (INN), and zipeprol (INN); salts thereof 293359 Heterocyclic compounds; containing a pyrimidine ring (whether or not hydrogenated) or 29335995 0 % Cat A (5 yrs) piperazine ring in the structure, (other than malonylurea and its derivatives, loprazolam, mecloqualone, methaqualone, zipeprol, and salts thereof) n.e.c. in 2933.5 293361 Heterocyclic compounds; containing an unfused triazine ring (whether or not hydrogenated) in 29336100 0 % Cat A (5 yrs) the structure, melamine 293369 Heterocyclic compounds; containing an unfused triazine ring (whether or not hydrogenated) in 29336980 0 % Cat A (5 yrs) the structure, others excluding melamine 293371 Heterocyclic compounds; lactams; 6-hexanelactam (epsilon-caprolactam) 29337100 0 % Cat A (5 yrs) 293372 Heterocyclic compounds; lactams; clobazam (INN) and methyprylon (INN) 29337200 0 % Cat A (5 yrs) 293379 Heterocyclic compounds; lactams; other than 6-hexanelactam (epsilon caprolactam) and 29337900 0 % Cat A (5 yrs) clobazam (INN) and methyprylon (INN) 293391 Heterocyclic compounds; alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 29339190 0 % Cat A (5 yrs) clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), (cont) ELI: http://data.europa.eu/eli/dec/2025/541/oj 125/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293392 Heterocyclic compounds; azinphos-methyl (ISO) 29339200 0 % Cat A (5 yrs) 293399 Heterocyclic compounds; n.e.c. in headings no. 2933 29339980 0 % Cat A (5 yrs) 293410 Heterocyclic compounds; containing an unfused thiazole ring (whether or not hydrogenated) in 29341000 0 % Cat A (5 yrs) the structure 293420 Heterocyclic compounds; containing in the structure, a benzothiazole ring- system (whether or 29342080 0 % Cat A (5 yrs) not hydrogenated), not further fused 293430 Heterocyclic compounds; containing in the structure, a phenothiazine ring- system (whether or 29343090 0 % Cat A (5 yrs) not hydrogenated), not further fused 293491 Other heterocyclic compounds, n.e.c. in 2934.1, 2934.2 and 2934.3 29349100 0 % Cat A (5 yrs) 293499 Nucleic acids and their salts, other heterocyclic compounds, n.e.c. in heading number 2934 29349990 0 % Cat A (5 yrs) 293510 Sulphonamides; N-methylperfluorooctane sulphonamide 29351000 0 % Cat A (5 yrs) 293520 Sulphonamides; N-ethylperfluorooctane sulphonamide 29352000 0 % Cat A (5 yrs) 293530 Sulphonamides; N-ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide 29353000 0 % Cat A (5 yrs) 293540 Sulphonamides; N-(2-hydroxyethyl)-N-methylperfluorooctane sulphonamide 29354000 0 % Cat A (5 yrs) 293550 Sulphonamides; other perfluorooctane sulphonamides 29355000 0 % Cat A (5 yrs) 293590 Sulphonamides; n.e.c. in heading no. 2935 29359090 0 % Cat A (5 yrs) 293621 Vitamins; vitamins A and their derivatives, unmixed 29362100 0 % Cat A (5 yrs) 293622 Vitamins; vitamin B1 and its derivatives, unmixed 29362200 0 % Cat A (5 yrs) 293623 Vitamins; vitamin B2 and its derivatives, unmixed 29362300 0 % Cat A (5 yrs) 126/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293624 Vitamins; D- or DL-pantothenic acid (vitamin B3 or vitamin B5) and its derivatives, unmixed 29362400 0 % Cat A (5 yrs) 293625 Vitamins; vitamin B6 and its derivatives, unmixed 29362500 0 % Cat A (5 yrs) 293626 Vitamins; vitamin B12 and its derivatives, unmixed 29362600 0 % Cat A (5 yrs) 293627 Vitamins; vitamin C and its derivatives, unmixed 29362700 0 % Cat A (5 yrs) 293628 Vitamins; vitamin E and its derivatives, unmixed 29362800 0 % Cat A (5 yrs) 293629 Vitamins; n.e.c. in item no. 2936.2, and their derivatives, unmixed 29362900 0 % Cat A (5 yrs) 293690 Vitamins; n.e.c. in heading no. 2936, including natural concentrates 29369000 0 % Cat A (5 yrs) 293711 Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and 29371100 0 % Cat A (5 yrs) structural analogues; somatotropin, its derivatives and structural analogues 293712 Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and 29371200 0 % Cat A (5 yrs) structural analogues; insulin and its salts 293719 Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and 29371900 0 % Cat A (5 yrs) structural analogues; other than somatotropin, (its derivatives and structural anaologues) and insulin and its salts 293721 Steroidal hormones, their derivatives and structural analogues; cortisone, hydrocortisone, 29372100 0 % Cat A (5 yrs) prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 293722 Steroidal hormones, their derivatives and structural analogues; halogenated derivatives of 29372200 0 % Cat A (5 yrs) corticosteroidal hormones 293723 Steroidal hormones, their derivatives and structural analogues; oestrogens and progestogens 29372300 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 127/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293729 Steroidal hormones, their derivatives and structural analogues; other than cortisone, 29372900 0 % Cat A (5 yrs) hydrocortisone, prednisone (dehydrocortisone), prednisolone (dehydrohydrocortisone), halogenated derivatives of corticosteroidal hormones, oestrogen and progestogens 293750 Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues 29375000 0 % Cat A (5 yrs) 293790 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; 29379000 0 % Cat A (5 yrs) derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, n.e.c. in heading 2937 293810 Glycosides; rutoside (rutin) and its derivatives 29381000 0 % Cat A (5 yrs) 293890 Glycosides; natural or reproduced by synthesis, other than rutoside (rutin) and its derivatives 29389090 0 % Cat A (5 yrs) 293911 Alkaloids; of opium and their derivatives; salts thereof 29391100 0 % Cat A (5 yrs) 293911 Alkaloids; of opium and their derivatives; salts thereof 29391100 Concentrate of 0 % Cat A (5 yrs) poppy straw containing 50 % or more by weight of alkaloids 293919 Alkaloids; of opium and their derivatives; other than in 2939.11, salts thereof 29391900 0 % Cat A (5 yrs) 293920 Alkaloids; of cinchona and their derivatives; salts thereof 29392000 0 % Cat A (5 yrs) 293930 Alkaloids; caffeine and its salts 29393000 0 % Cat A (5 yrs) 293941 Alkaloids; ephedrine and its salts 29394100 0 % Cat A (5 yrs) 293942 Alkaloids; pseudoephedrine (INN) and its salts 29394200 0 % Cat A (5 yrs) 293943 Alkaloids; cathine (INN) and its salts 29394300 0 % Cat A (5 yrs) 128/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 293944 Alkaloids; norephedrine and its salts 29394400 0 % Cat A (5 yrs) 293949 Alkaloids; other than ephedrine, pseudoephedrine (INN), norephedrine, and cathine (INN) and 29394900 0 % Cat A (5 yrs) their salts 293951 Alkaloids; theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; 29395100 0 % Cat A (5 yrs) salts thereof, fenetylline (INN) and its salts 293959 Alkaloids; theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; 29395900 0 % Cat A (5 yrs) salts thereof, other than fenetylline 293961 Alkaloids; of rye ergot and their derivatives, ergometrine (INN) and its salts 29396100 0 % Cat A (5 yrs) 293962 Alkaloids; of rye ergot and their derivatives, ergotamine (INN) and its salts 29396200 0 % Cat A (5 yrs) 293963 Alkaloids; of rye ergot and their derivatives, lysergic acid and its salts 29396300 0 % Cat A (5 yrs) 293969 Alkaloids; of rye ergot and their derivatives, salts thereof, n.e.c. in item no. 2939.6 29396900 0 % Cat A (5 yrs) 293971 Alkaloids; of vegetal origin, cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 29397100 0 % Cat A (5 yrs) metamfetamine racemate; salts, esters and other derivatives thereof 293979 Alkaloids; of vegetal origin, other than cocaine, ecgonine, levometamfetamine, metamfetamine 29397990 0 % Cat A (5 yrs) (INN), metamfetamine racemate; salts, esters and other derivatives; n.e.c. in heading no. 2939 293980 Alkaloids; natural or reproduced by synthesis, and their salts, esters and other derivatives n.e.c. 29398000 0 % Cat A (5 yrs) in heading no. 2939 294000 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, 29400000 0 % Cat A (5 yrs) sugar acetals and sugar esters, and their salts, other than the products of heading 29.37, 29.38, or 29.39 294110 Antibiotics; penicillins and their derivatives with a penicillanic acid structure; salts thereof 29411000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 129/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 294120 Antibiotics; streptomycins and their derivatives; salts thereof 29412080 0 % Cat A (5 yrs) 294130 Antibiotics; tetracyclines and their derivatives; salts thereof 29413000 0 % Cat A (5 yrs) 294140 Antibiotics; chloramphenicol and its derivatives; salts thereof 29414000 0 % Cat A (5 yrs) 294150 Antibiotics; erythromycin and its derivatives; salts thereof 29415000 0 % Cat A (5 yrs) 294190 Antibiotics; n.e.c. in heading no. 2941 29419000 0 % Cat A (5 yrs) 294200 Organic compounds; n.e.c. in chapter 29 29420000 0 % Cat A (5 yrs) 300120 Glands and other organs; extracts of glands or other organs or of their secretions, for 30012090 0 % Cat B (10 yrs) organo-therapeutic uses 300190 Glands and other organs; heparin and its salts; other human or animal substances prepared for 30019098 0 % Cat B (10 yrs) therapeutic or prophylactic uses, n.e.c. in heading 3001 300211 Blood, human or animal, antisera, other blood fractions and immunological products; malaria 30021100 0 % Cat B (10 yrs) diagnostic test kits 300212 Blood, human or animal, antisera, other blood fractions and immunological products; antisera 30021200 0 % Cat B (10 yrs) and other blood fractions 300213 Blood, human or animal, antisera, other blood fractions and immunological products; 30021300 0 % Cat B (10 yrs) immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale 300214 Blood, human or animal, antisera, other blood fractions and immunological products; 30021400 0 % Cat B (10 yrs) immunological products, mixed, put up in measured doses or in forms or packings for retail sale 300215 Blood, human or animal, antisera, other blood fractions and immunological products; 30021500 0 % Cat B (10 yrs) immunological products, put up in measured doses or in forms or packings for retail sale 130/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 300219 Blood, human or animal, antisera, other blood fractions and immunological products; n.e.c. in 30021900 0 % Cat B (10 yrs) heading 3002.1 300220 Vaccines; for human medicine 30022000 0 % Cat B (10 yrs) 300230 Vaccines; for veterinary medicine 30023000 0 % Cat B (10 yrs) 300290 Toxins, cultures of micro-organisms (excluding yeasts) and similar products 30029090 0 % Cat B (10 yrs) 300310 Medicaments; containing penicillins, streptomycins or their derivatives, for therapeutic or 30031000 0 % Cat B (10 yrs) prophylactic uses, (not in measured doses, not packaged for retail sale) 300320 Medicaments; containing antibiotics other than penicillins, streptomycins and their derivatives, 30032000 0 % Cat B (10 yrs) for therapeutic or prophylactic uses, (not in measured doses, not packaged for retail sale) 300331 Medicaments; containing insulin, for therapeutic or prophylactic uses, not packaged for retail 30033100 0 % Cat B (10 yrs) sale 300339 Medicaments; containing hormones (excluding insulin), (but not containing antibiotics), for 30033900 0 % Cat B (10 yrs) therapeutic or prophylactic uses, not packaged for retail sale 300341 Medicaments; containing alkaloids or their derivatives, containing ephedrine or its salts, for 30034100 0 % Cat B (10 yrs) therapeutic or prophylactic uses, (not packaged for retail sale) 300342 Medicaments; containing alkaloids or their derivatives, containing pseudoephedrine (INN) or its 30034200 0 % Cat B (10 yrs) salts, for therapeutic or prophylactic uses, (not packaged for retail sale) 300343 Medicaments; containing alkaloids or their derivatives, containing norephedrine or its salts, for 30034300 0 % Cat B (10 yrs) therapeutic or prophylactic uses, (not packaged for retail sale) ELI: http://data.europa.eu/eli/dec/2025/541/oj 131/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 300349 Medicaments; containing alkaloids or their derivatives; other than ephedrine, pseudoephedrine 30034900 0 % Cat B (10 yrs) (INN) or norephedrine or their salts; for therapeutic or prophylactic uses, (not packaged for retail sale) 300360 Medicaments; containing antimalarial active principles described in subheading note 2 to this 30036000 0 % Cat B (10 yrs) chapter, for therapeutic or prophylactic uses, (not packaged for retail sale) 300390 Medicaments; (not containing antibiotics, hormones, alkaloids or their derivatives), for 30039000 0 % Cat B (10 yrs) therapeutic or prophylactic uses, (not packaged for retail sale) 300410 Medicaments; containing penicillins, streptomycins or their derivatives, for therapeutic or 30041000 0 % Cat B (10 yrs) prophylactic uses, packaged for retail sale 300420 Medicaments; containing antibiotics (other than penicillins, streptomycins or their derivatives), 30042000 0 % Cat B (10 yrs) for therapeutic or prophylactic uses, packaged for retail sale 300431 Medicaments; containing insulin, for therapeutic or prophylactic uses, packaged for retail sale 30043100 0 % Cat B (10 yrs) 300432 Medicaments; containing corticosteroid hormones, their derivatives or structural analogues (but 30043200 0 % Cat B (10 yrs) not containing antibiotics), for therapeutic or prophylactic uses, packaged for retail sale 300439 Medicaments; containing hormones (but not insulin), adrenal cortex hormones or antibiotics, 30043900 0 % Cat B (10 yrs) for therapeutic or prophylactic uses, packaged for retail sale 300441 Medicaments; containing alkaloids or their derivatives, containing ephedrine or its salts, for 30044100 0 % Cat B (10 yrs) therapeutic or prophylactic uses, packaged for retail sale 300442 Medicaments; containing alkaloids or their derivatives, containing pseudoephedrine (INN) or its 30044200 0 % Cat B (10 yrs) salts, for therapeutic or prophylactic uses, packaged for retail sale 132/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 300443 Medicaments; containing alkaloids or their derivatives, containing norephedrine or its salts, for 30044300 0 % Cat B (10 yrs) therapeutic or prophylactic uses, packaged for retail sale 300449 Medicaments; containing alkaloids or their derivatives; other than ephedrine, pseudoephedrine 30044900 0 % Cat B (10 yrs) (INN) or norephedrine or their salts; for therapeutic or prophylactic uses, packaged for retail sale 300450 Medicaments; containing vitamins or their derivatives, for therapeutic or prophylactic use, 30045000 0 % Cat B (10 yrs) packaged for retail sale 300460 Medicaments; containing antimalarial active principles described in Subheading Note 2 to this 30046000 0 % Cat B (10 yrs) Chapter, for therapeutic or prophylactic uses, packaged for retail sale 300490 Medicaments; consisting of mixed or unmixed products n.e.c. in heading no. 3004, for 30049000 0 % Cat B (10 yrs) therapeutic or prophylactic uses, packaged for retail sale 300510 Dressings, adhesive; and other articles having an adhesive layer, packed for retail sale for medical, 30051000 0 % Cat B (10 yrs) surgical, dental or veterinary purposes 300590 Wadding, gauze, bandages and similar articles; (excluding adhesive dressings), impregnated or 30059099 0 % Cat B (10 yrs) coated with pharmaceutical substances, packaged for retail sale 300610 Pharmaceutical goods; sterile surgical catgut, suture materials, tissue adhesives, laminaria, 30061090 0 % Cat B (10 yrs) laminaria tents, absorbable surgical or dental haemostatics, and surgical or dental adhesion barriers 300620 Pharmaceutical goods; blood-grouping reagents 30062000 0 % Cat B (10 yrs) 300630 Pharmaceutical goods; opacifying preparations for x-ray examinations, diagnostic reagents 30063000 0 % Cat B (10 yrs) designed to be administered to the patient ELI: http://data.europa.eu/eli/dec/2025/541/oj 133/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 300640 Pharmaceutical goods; dental cements and other dental fillings, bone reconstruction cements 30064000 0 % Cat B (10 yrs) 300650 Pharmaceutical goods; first aid boxes and kits 30065000 0 % Cat B (10 yrs) 300660 Pharmaceutical goods; chemical contraceptive preparations based on hormones, on other 30066000 0 % Cat B (10 yrs) products of heading 2937 or on spermicides 300670 Pharmaceutical goods; Gel preparations designed to be used in human or veterinary medicine as 30067000 0 % Cat B (10 yrs) a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 300691 Pharmaceutical goods; appliances identifiable for ostomy use 30069100 0 % Cat B (10 yrs) 300692 Pharmaceutical goods; waste pharmaceuticals 30069200 0 % Cat B (10 yrs) 310100 Fertilizers, animal or vegetable; whether or not mixed together or chemically treated; fertilizers, 31010000 0 % Cat A (5 yrs) produced by the mixing or chemical treatment of animal or vegetable products 310210 Fertilizers, mineral or chemical; nitrogenous, urea, whether or not in aqueous solution 31021090 0 % Cat A (5 yrs) 310221 Fertilizers, mineral or chemical; nitrogenous, ammonium sulphate 31022100 0 % Cat A (5 yrs) 310229 Fertilizers, mineral or chemical; nitrogenous, other than ammonium sulphate 31022900 0 % Cat A (5 yrs) 310230 Fertilizers, mineral or chemical; nitrogenous, ammonium nitrate, whether or not in aqueous 31023090 0 % Cat A (5 yrs) solution 310240 Fertilizers, mineral or chemical; ammonium nitrate with calcium carbonate or other inorganic 31024090 0 % Cat A (5 yrs) non-fertilizing substances, mixtures thereof 134/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 310250 Fertilizers, mineral or chemical; nitrogenous, sodium nitrate 31025000 0 % Cat A (5 yrs) 310260 Fertilizers, mineral or chemical; nitrogenous, double salts and mixtures of calcium nitrate and 31026000 0 % Cat A (5 yrs) ammonium nitrate 310280 Fertilizers, mineral or chemical; nitrogenous, mixtures of urea and ammonium nitrate in 31028000 0 % Cat A (5 yrs) aqueous or ammoniacal solution 310290 Fertilizers, mineral or chemical; nitrogenous, other kinds including mixtures not specified in the 31029000 0 % Cat A (5 yrs) foregoing subheadings 310311 Fertilizers, mineral or chemical; phosphatic, superphosphates, containing by weight 35 % or 31031100 0 % Cat A (5 yrs) more of diphosphorus pentaoxide (P2O5) 310319 Fertilizers, mineral or chemical; phosphatic, superphosphates, other than containing by weight 31031900 0 % Cat A (5 yrs) 35 % or more of diphosphorus pentaoxide (P2O5) 310390 Fertilizers, mineral or chemical; phosphatic, n.e.c. in heading no. 3103 31039000 0 % Cat A (5 yrs) 310420 Fertilizers, mineral or chemical; potassic, potassium chloride 31042090 0 % Cat A (5 yrs) 310430 Fertilizers, mineral or chemical; potassic, potassium sulphate 31043000 0 % Cat A (5 yrs) 310490 Fertilizers, mineral or chemical; potassic, n.e.c. in heading no. 3104 31049000 0 % Cat A (5 yrs) 310510 Fertilizers, mineral or chemical; in tablets or similar forms or in packages of a gross weight not 31051000 0 % Cat A (5 yrs) exceeding 10kg 310520 Fertilizers, mineral or chemical; containing the three fertilizing elements nitrogen, phosphorus 31052090 0 % Cat A (5 yrs) and potassium 310530 Fertilizers, mineral or chemical; diammonium hydrogenorthophosphate (diammonium 31053000 0 % Cat A (5 yrs) phosphate) ELI: http://data.europa.eu/eli/dec/2025/541/oj 135/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 310540 Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium 31054000 0 % Cat A (5 yrs) phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 310551 Fertilizers, mineral or chemical; containing nitrates and phosphates 31055100 0 % Cat A (5 yrs) 310559 Fertilizers, mineral or chemical; containing the two fertilizing elements nitrogen and 31055900 0 % Cat A (5 yrs) phosphorus, other than nitrates and phosphates 310560 Fertilizers, mineral or chemical; containing the two fertilizing elements phosphorus and 31056000 0 % Cat A (5 yrs) potassium 310590 Fertilizers, mineral or chemical; n.e.c. in heading no. 3105 31059080 0 % Cat A (5 yrs) 320110 Tanning extracts of vegetable origin; quebracho extract 32011000 0 % Cat B (10 yrs) 320120 Tanning extracts of vegetable origin; wattle extract 32012000 0 % Cat B (10 yrs) 320190 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives, 32019090 0 % Cat B (10 yrs) (excluding quebracho or wattle extract) 320210 Tanning substances; synthetic organic tanning substances 32021000 0 % Cat B (10 yrs) 320290 Tanning substances; inorganic tanning substances; tanning preparations, whether or not 32029000 0 % Cat B (10 yrs) containing natural tanning substances; enzymatic preparations for pre- tanning 320300 Colouring matter of vegetable or animal origin, including dyeing extracts not animal black, 32030090 0 % Cat B (10 yrs) whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin 320411 Dyes; disperse dyes and preparations based thereon 32041100 0 % Cat B (10 yrs) 320412 Dyes; acid, whether or not premetallised and preparations based thereon, mordant dyes and 32041200 0 % Cat B (10 yrs) preparations based thereon 136/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 320413 Dyes; basic dyes and preparations based thereon 32041300 0 % Cat B (10 yrs) 320414 Dyes; direct dyes and preparations based thereon 32041400 0 % Cat B (10 yrs) 320415 Dyes; vat dyes (including those usable in that state as pigments) and preparations based thereon 32041500 0 % Cat B (10 yrs) 320416 Dyes; reactive dyes and preparations based thereon 32041600 0 % Cat B (10 yrs) 320417 Dyes; pigments and preparations based thereon 32041700 0 % Cat B (10 yrs) 320419 Dyes; n.e.c., including mixtures of colouring matter of two or more of those from item no. 32041900 0 % Cat B (10 yrs) 3204.11 to 3204.19 320420 Dyes; synthetic organic products of a kind used as fluorescent brightening agents 32042000 0 % Cat B (10 yrs) 320490 Dyes; synthetic organic products n.e.c. in heading no. 3204 (e.g. of a kind used as 32049000 0 % Cat B (10 yrs) luminophores), whether or not chemically defined 320500 Colour lakes; preparations based on colour lakes as specified in note 3 to this chapter 32050000 0 % Cat B (10 yrs) 320611 Colouring matter; pigments and preparations based on titanium dioxide, containing 80 % or 32061100 0 % Cat B (10 yrs) more by weight of titanium dioxide calculated on the dry matter 320619 Colouring matter; pigments and preparations based on titanium dioxide, containing less than 32061900 0 % Cat B (10 yrs) 80 % by weight of titanium dioxide calculated on the dry weight 320620 Colouring matter; pigments and preparations based on chromium compounds 32062000 0 % Cat B (10 yrs) 320641 Colouring matter; ultramarine and preparations based thereon 32064100 0 % Cat B (10 yrs) 320642 Colouring matter; lithopone and other pigments and preparations based on zinc sulphide 32064200 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 137/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 320649 Colouring matter; other preparations n.e.c. in item no. 3206.4 32064970 0 % Cat B (10 yrs) 320650 Colouring matter; inorganic products of a kind used as luminophores 32065000 0 % Cat B (10 yrs) 320710 Pigments; prepared pigments, opacifiers, colours and similar preparations 32071000 0 % Cat B (10 yrs) 320720 Enamels and glazes; vitrifiable enamels and glazes, engobes (slips) and similar preparations 32072090 0 % Cat B (10 yrs) 320730 Lustres; liquid lustres and similar preparations 32073000 0 % Cat B (10 yrs) 320740 Glass; glass frit and other glass, in the form of powder, granules or flakes 32074085 0 % Cat B (10 yrs) 320810 Paints and varnishes; based on polyesters, dispersed or dissolved in a non- aqueous medium 32081090 0 % Cat B (10 yrs) 320820 Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in 32082090 0 % Cat B (10 yrs) a non-aqueous medium 320890 Paints and varnishes; based on polymers n.e.c. in heading no. 3208, dispersed or dissolved in 32089099 0 % Cat B (10 yrs) a non-aqueous medium 320910 Paints and varnishes; based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous 32091000 0 % Cat B (10 yrs) medium 320990 Paints and varnishes; (based on polymers other than acrylic or vinyl), dispersed or dissolved in 32099000 0 % Cat B (10 yrs) an aqueous medium 321000 Paints and varnishes; (including enamels, lacquers and distempers), prepared water pigments of 32100090 0 % Cat B (10 yrs) a kind used for finishing leather 321100 Driers; prepared 32110000 0 % Cat B (10 yrs) 321210 Pigments; of a kind used in the manufacture of paints, stamping foils 32121000 0 % Cat B (10 yrs) 138/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 321290 Pigments; of a kind used in the manufacture of paints, other than stamping foils 32129000 0 % Cat B (10 yrs) 321310 Colours; in sets, of a kind used by artists, students or signboard painters 32131000 0 % Cat B (10 yrs) 321390 Colours; (other than in sets), of a kind used by artists, students or signboard painters 32139000 0 % Cat B (10 yrs) 321410 Mastics; painters' fillings 32141090 0 % Cat B (10 yrs) 321490 Mastics; n.e.c. in heading no. 3214 32149000 0 % Cat B (10 yrs) 321511 Ink; for printing, black, whether or not concentrated or solid 32151100 0 % Cat B (10 yrs) 321519 Ink; for printing, other than black, whether or not concentrated or solid 32151900 0 % Cat B (10 yrs) 321590 Ink; writing, drawing and other inks, n.e.c. in heading no. 3215, whether or not concentrated or 32159070 15 % Cat C (15 yrs) solid 330112 Oils, essential; of orange (terpeneless or not), including concretes and absolutes 33011290 15 % Cat C (15 yrs) 330113 Oils, essential; of lemon (terpeneless or not), including concretes and absolutes 33011390 15 % Cat C (15 yrs) 330119 Oils, essential; of citrus fruits n.e.c. in heading no. 3301 (terpeneless or not), including concretes 33011980 15 % Cat C (15 yrs) and absolutes 330124 Oils, essential; of peppermint (Mentha piperita), terpeneless or not, including concretes and 33012490 15 % Cat C (15 yrs) absolutes 330125 Oils, essential; of mints (excluding peppermint), terpeneless or not, including concretes and 33012590 15 % Cat C (15 yrs) absolutes ELI: http://data.europa.eu/eli/dec/2025/541/oj 139/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 330129 Oils, essential; n.e.c. in heading no. 3301 (terpeneless or not), including concretes and absolutes 33012991 15 % Cat C (15 yrs) 330130 Resinoids 33013000 15 % Cat C (15 yrs) 330190 Oils, essential; concentrates in fats, fixed oils, waxes and the like, terpenic by-products, aqueous 33019090 15 % Cat C (15 yrs) distillates and solutions, extracted oleoresins, n.e.c. in heading no. 3301 330210 Odoriferous substances and mixtures; of a kind used in the food or drink industries 33021090 15 % Cat C (15 yrs) 330290 Odoriferous substances and mixtures; used as raw materials in industries other than the food or 33029090 15 % Cat C (15 yrs) drink industries 330300 Perfumes and toilet waters 33030090 15 % Cat E (excl) 330410 Cosmetic and toilet preparations; lip make-up 33041000 15 % Cat C (15 yrs) 330420 Cosmetic and toilet preparations; eye make-up 33042000 15 % Cat C (15 yrs) 330430 Cosmetic and toilet preparations; manicure or pedicure preparations 33043000 15 % Cat C (15 yrs) 330491 Cosmetic and toilet preparations; powders, whether or not compressed (excluding lip, eye, 33049100 15 % Cat C (15 yrs) manicure or pedicure preparations) 330499 Cosmetic and toilet preparations; n.e.c. in heading no. 3304, for the care of the skin (excluding 33049900 15 % Cat C (15 yrs) medicaments, including sunscreen or sun tan preparations) 330510 Hair preparations; shampoos 33051000 15 % Cat E (excl) 330520 Hair preparations; for permanent waving or straightening 33052000 15 % Cat C (15 yrs) 330530 Hair preparations; lacquers 33053000 15 % Cat C (15 yrs) 140/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 330590 Hair preparations; n.e.c. in heading no. 3305 33059000 15 % Cat C (15 yrs) 330610 Oral or dental hygiene preparations; dentifrices 33061000 0 % Cat D (20 yrs) 330620 Oral or dental hygiene preparations; yarn used to clean between the teeth (dental floss) 33062000 0 % Cat D (20 yrs) 330690 Oral or dental hygiene preparations; other than dentifrices 33069000 0 % Cat D (20 yrs) 330710 Perfumery, cosmetic or toilet preparations; pre-shave, shaving or after- shave preparations 33071000 15 % Cat E (excl) 330720 Perfumery, cosmetic or toilet preparations; personal deodorants and antiperspirants 33072000 15 % Cat E (excl) 330730 Perfumery, cosmetic or toilet preparations; perfumed bath salts and other bath preparations 33073000 15 % Cat E (excl) 330741 Perfumes and deodorizers; perfuming or deodorizing preparations for rooms, agarbatti and 33074100 15 % Cat E (excl) other odoriferous preparations which operate by burning (including those used during religious rites) 330749 Perfumes and deodorizers; perfuming or deodorizing preparations for rooms, (excluding those 33074900 15 % Cat E (excl) which operate by burning) 330790 Perfumes and deodorizers; perfuming or deodorizing preparations n.e.c. in heading no. 3307 33079000 15 % Cat E (excl) 340111 Soap and organic surface-active products; in the form of bars, cakes, moulded shapes, and paper, 34011100 23 % Cat E (excl) wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, for toilet use (including medicated products) 340119 Soap and organic surface-active products; in the form of bars, cakes, moulded shapes, and paper, 34011900 23 % Cat E (excl) wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, not for toilet use ELI: http://data.europa.eu/eli/dec/2025/541/oj 141/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 340120 Soap; in forms n.e.c. in item no. 3401.11 34012090 15 % Cat E (excl) 340130 Organic surface-active products and preparations for washing the skin, in the form of liquid or 34013000 23 % Cat E (excl) cream and put up for retail sale, whether or not containing soap 340211 Organic surface-active agents; anionic (other than soap), whether or not put up for retail sale 34021190 23 % Cat E (excl) 340212 Organic surface-active agents; cationic (other than soap), whether or not put up for retail sale 34021200 23 % Cat E (excl) 340213 Organic surface-active agents; non-ionic (other than soap), whether or not put up for retail sale 34021300 23 % Cat E (excl) 340219 Organic surface-active agents; whether or not put up for retail sale, n.e.c. in heading no. 3402 34021900 23 % Cat E (excl) 340220 Washing and cleaning preparations; surface-active, whether or not containing soap (excluding 34022090 23 % Cat E (excl) those of heading no. 3401), put up for retail sale 340290 Washing and cleaning preparations; surface-active, whether or not containing soap (excluding 34029090 23 % Cat E (excl) those of heading no. 3401), including auxiliary washing preparations, not for retail sale 340311 Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), 34031100 0 % Cat D (20 yrs) containing less than 70 % (by weight) of petroleum oils or oils obtained from bituminous minerals 340319 Lubricating preparations; (other than for the treatment of textile and similar materials), 34031980 0 % Cat D (20 yrs) containing less than 70 % (by weight) of petroleum oils or oils obtained from bituminous minerals 340391 Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), 34039100 0 % Cat D (20 yrs) (not containing petroleum oils or oils obtained from bituminous minerals) 142/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 340399 Lubricating preparations; other than for the treatment of textile and similar materials, not 34039900 0 % Cat D (20 yrs) containing petroleum oils or oils obtained from bituminous minerals 340420 Waxes; artificial and prepared, of poly(oxyethylene) (polyethylene glycol) 34042000 0 % Cat D (20 yrs) 340490 Waxes; artificial and prepared, other than of polyethylene glycol 34049000 0 % Cat D (20 yrs) 340510 Polishes, creams and similar preparations; for footwear or leather, excluding waxes of heading 34051000 15 % Cat E (excl) no. 3404 340520 Polishes, creams and similar preparations; for the maintenance of wooden furniture, floors or 34052000 15 % Cat E (excl) other woodwork, excluding waxes of heading no. 3404 340530 Polishes, creams and similar preparations; for coachwork, other than metal polishes, excluding 34053000 15 % Cat E (excl) waxes of heading no. 3404 340540 Scouring pastes and powders and other scouring preparations; (whether or not in the form of 34054000 15 % Cat E (excl) paper, wadding, felt, nonwovens, cellular plastics, cellular rubber, impregnated, coated or covered) 340590 Polishes, creams and similar preparations; n.e.c. in heading no. 3405, excluding waxes of 34059090 15 % Cat E (excl) heading no. 3404 340600 Candles, tapers and the like 34060000 15 % Cat E (excl) 340700 Modelling pastes; preparations known as dental wax, put up in sets, in packings for retail sale or 34070000 0 % Cat D (20 yrs) in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry 350110 Casein 35011090 0 % Cat A (5 yrs) 350190 Caseinates and other casein derivatives; casein glues 35019090 0 % Cat A (5 yrs) 350211 Albumins; egg albumin, dried 35021190 0 % Cat A (5 yrs) 350219 Albumins; egg albumin, not dried 35021990 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 143/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 350220 Albumins; milk albumin, including concentrates of two or more whey proteins 35022099 0 % Cat A (5 yrs) 350290 Albumins, albuminates and other albumin derivatives; other than egg or milk albumin, 35029090 0 % Cat A (5 yrs) including concentrates of two or more whey proteins 350300 Gelatin (including gelatin in rectangular sheets, whether or not surface- worked or coloured) and 35030080 0 % Cat A (5 yrs) gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading no. 3501 350400 Peptones and their derivatives; other protein substances and their derivatives n.e.c. or included, 35040090 0 % Cat A (5 yrs) hide powder, whether or not chromed 350510 Dextrins and other modified starches 35051090 0 % Cat A (5 yrs) 350520 Glues; based on starches, or on dextrins or other modified starches 35052090 0 % Cat A (5 yrs) 350610 Glues or adhesives; prepared, products suitable for use as glues or adhesives, put up for retail sale 35061000 0 % Cat A (5 yrs) as glues or adhesives, not exceeding a net weight of 1kg 350691 Adhesives; prepared, based on polymers of heading 3901 to 3913 or on rubber 35069190 0 % Cat A (5 yrs) 350699 Glues and other adhesives; prepared, n.e.c. in heading no. 3506, not exceeding a net weight of 35069900 0 % Cat A (5 yrs) 1kg 350710 Enzymes; rennet and concentrates thereof 35071000 0 % Cat A (5 yrs) 350790 Enzymes and prepared enzymes; other than rennet and concentrates thereof 35079090 0 % Cat A (5 yrs) 360100 Explosives; propellent powders 36010000 9 % Cat C (15 yrs) 360200 Explosives, prepared; other than propellent powders 36020000 9 % Cat C (15 yrs) 360300 Fuses and detonators; safety or detonating fuses, percussion or detonating caps, igniters, electric 36030080 19 % Cat C (15 yrs) detonators 144/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 360410 Pyrotechnic products; fireworks 36041000 0 % Cat C (15 yrs) 360490 Pyrotechnic products; signalling flares, rain rockets, fog signals and other pyrotechnic articles 36049000 33 % Cat D (20 yrs) (excluding fireworks) 360500 Matches; other than pyrotechnic articles of heading no. 3604 36050000 0 % Cat D (20 yrs) 360610 Fuels; liquid or liquefied-gas, in containers, of a kind used for filling or refilling cigarette or 36061000 15 % Cat C (15 yrs) similar lighters, (of a capacity not exceeding 300cm3) 360690 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials n.e.c. in 36069090 15 % Cat C (15 yrs) chapter 36 370110 Photographic plates and film; for x-ray, in the flat, sensitised, unexposed, of any material other 37011000 30 % Cat D (20 yrs) than paper, paperboard or textiles 370120 Photographic plates and film; instant print film, in the flat, sensitised, unexposed, whether or 37012000 30 % Cat D (20 yrs) not in packs 370130 Photographic plates and film; in the flat, sensitised, unexposed, with any side exceeding 225mm, 37013000 30 % Cat D (20 yrs) of any materials other than paper, paperboard or textiles 370191 Photographic plates and film; for colour photography (polychrome), in the flat, sensitised, 37019100 30 % Cat D (20 yrs) unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles 370199 Photographic plates and film; (for other than colour photography), in the flat, sensitised, 37019900 30 % Cat D (20 yrs) unexposed, with no side exceeding 255mm, of any material other than paper, paperboard or textiles 370210 Photographic film; for x-rays, in rolls, sensitised and unexposed (other than of paper, paperboard 37021000 30 % Cat D (20 yrs) or textiles) ELI: http://data.europa.eu/eli/dec/2025/541/oj 145/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 370231 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, 37023197 30 % Cat D (20 yrs) without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 370232 Photographic film; in rolls, with silver halide emulsion, sensitised, unexposed, without sprocket 37023285 30 % Cat D (20 yrs) holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 370239 Photographic film; in rolls, (other than with silver halide emulsion and for colour photography), 37023900 30 % Cat D (20 yrs) sensitised, unexposed, without sprocket holes, of a width not exceeding 105mm (other than of paper, paperboard or textiles) 370241 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, 37024100 30 % Cat D (20 yrs) without sprocket holes, of a width exceeding 610mm and of a length exceeding 200m (other than of paper, paperboard or textiles) 370242 Photographic film; in rolls, (other than for colour photography), sensitised, unexposed, without 37024200 30 % Cat D (20 yrs) sprocket holes, of a width exceeding 610mm and of a length exceeding 200m (other than of paper, paperboard or textiles) 370243 Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 37024300 30 % Cat D (20 yrs) 610mm and of a length not exceeding 200m (other than of paper, paperboard or textiles) 370244 Photographic film; in rolls, sensitised, unexposed, without sprocket holes, of a width exceeding 37024400 30 % Cat D (20 yrs) 105mm but not exceeding 610mm (other than of paper, paperboard or textiles) 370252 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, of 37025200 30 % Cat D (20 yrs) a width not exceeding 16mm (other than of paper, paperboard or textiles) 370253 Photographic film; for colour photography (polychrome) slides, in rolls, sensitised, unexposed, 37025300 30 % Cat D (20 yrs) of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m (other than of paper, paperboard or textiles) 146/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 370254 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, of 37025400 30 % Cat D (20 yrs) a width exceeding 16mm but not 35mm and of a length not exceeding 30m, excluding film for slides (other than of paper, paperboard or textiles) 370255 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, of 37025500 30 % Cat D (20 yrs) a width exceeding 16mm but not 35mm and of a length exceeding 30m (other than of paper, paperboard or textiles) 370256 Photographic film; for colour photography (polychrome), in rolls, sensitised, unexposed, of 37025600 30 % Cat D (20 yrs) a width exceeding 35mm (other than of paper, paperboard or textiles) 370296 Photographic film; other than for colour photography, in rolls, sensitised, unexposed, of a width 37029690 30 % Cat D (20 yrs) not exceeding 35mm and of a length not exceeding 30m (other than of paper, paperboard or textiles) 370297 Photographic film; other than for colour photography, in rolls, sensitised, unexposed, of a width 37029790 30 % Cat D (20 yrs) not exceeding 35mm and of a length exceeding 30m (other than paper, paperboard or textiles) 370298 Photographic film; other than for colour photography, in rolls, sensitised, unexposed, of a width 37029800 30 % Cat D (20 yrs) exceeding 35mm (other than of paper, paperboard or textiles) 370310 Photographic paper, paperboard and textiles; in rolls, sensitised, unexposed, of a width exceeding 37031000 30 % Cat D (20 yrs) 610mm 370320 Photographic paper, paperboard and textiles; for colour photography (polychrome), (other than 37032000 30 % Cat D (20 yrs) in rolls of a width exceeding 610mm), sensitised, unexposed 370390 Photographic paper, paperboard and textiles; (for other than colour photography, other than in 37039000 30 % Cat D (20 yrs) rolls of a width exceeding 610mm), sensitised, unexposed 370400 Photographic plates, film, paper, paperboard and textiles; exposed but not developed 37040090 30 % Cat D (20 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 147/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 370500 Photographic plates and film; exposed and developed, other than cinematographic film 37050090 30 % Cat D (20 yrs) 370610 Cinematographic film; exposed and developed, whether or not incorporating sound track or 37061099 23 % Cat C (15 yrs) consisting only of sound track, of a width of 35cm or more 370690 Cinematographic film; exposed and developed, whether or not incorporating a sound track or 37069099 23 % Cat C (15 yrs) consisting only of sound track, of a width less than 35mm 370710 Photographic goods; sensitised emulsions, put up in measured portions or put up for retail sale 37071000 30 % Cat D (20 yrs) in a form ready for use 370790 Photographic goods; chemical preparations other than sensitised emulsions, put up in measured 37079090 30 % Cat D (20 yrs) portions or put up for retail sale in a form ready for use 380110 Graphite; artificial 38011000 0 % Cat A (5 yrs) 380120 Graphite; colloidal or semi-colloidal 38012090 0 % Cat A (5 yrs) 380130 Carbonaceous pastes; for electrodes and similar pastes for furnace linings 38013000 0 % Cat A (5 yrs) 380190 Graphite or other carbon based preparations; in the form of pastes, blocks, plates or other 38019000 0 % Cat A (5 yrs) semi-manufactures 380210 Carbon; activated 38021000 0 % Cat A (5 yrs) 380290 Chemical products; activated natural mineral products, animal black, including spent animal 38029000 0 % Cat A (5 yrs) black 380300 Chemical products; tall oil, whether or not refined 38030090 0 % Cat A (5 yrs) 380400 Lyes, residual; from the manufacture of wood pulp, whether or not concentrated, desugared or 38040000 0 % Cat A (5 yrs) chemically treated, including lignin sulphonates but excluding tall oil of heading no. 3803 380510 Terpenic oils; gum, wood or sulphate turpentine oils 38051090 0 % Cat A (5 yrs) 148/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 380590 Terpenic oils; produced by the treatment of coniferous woods, crude dipentene, sulphite 38059090 0 % Cat A (5 yrs) turpentine and other crude para-cymene, n.e.c. in heading no. 3805 380610 Rosin and resin acids 38061000 0 % Cat A (5 yrs) 380620 Rosin and resin; salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than 38062000 0 % Cat A (5 yrs) salts of rosin adducts 380630 Ester gums 38063000 0 % Cat A (5 yrs) 380690 Rosin; spirit and oils, n.e.c. in heading no. 3806 38069000 0 % Cat A (5 yrs) 380700 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and 38070090 0 % Cat A (5 yrs) similar preparations based on rosin, resin acids or on vegetable pitch 380852 Insecticides and the like; containing goods specified in Subheading Note 1 to this Chapter; for 38085200 0 % Cat A (5 yrs) retail sale or as preparations or articles; DDT (ISO) (clofenotane (INN)), in packings of 300g or less 380859 Insecticides, rodenticides, fungicides, disinfectants, herbicides and the like; containing goods 38085900 0 % Cat A (5 yrs) specified in Subheading Note 1 to this Chapter; not DDT (ISO) (clofenotane (INN)), put up in forms or packings for retail sale or as preparations or articles 380861 Insecticides and the like; containing goods specified in Subheading Note 2 to this Chapter; in 38086100 0 % Cat A (5 yrs) packings of a net weight content not exceeding 300g; for retail sale or as preparations or articles 380862 Insecticides; containing goods specified in Subheading Note 2 to this Chapter; put up in forms or 38086200 0 % Cat A (5 yrs) packings for retail sale or as preparations or articles, in packings of a net weight content exceeding 300g but not exceeding 7.5kg ELI: http://data.europa.eu/eli/dec/2025/541/oj 149/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 380869 Insecticides; containing goods named in Subheading Note 2 to this Chapter, put up in forms or 38086900 0 % Cat A (5 yrs) packings for retail sale or as preparations or articles, in packings of a net weight content exceeding 7.5kg 380891 Insecticides; other than containing goods specified in Subheading Notes 1 & 2 to this Chapter; 38089190 0 % Cat A (5 yrs) put up in forms or packings for retail sale or as preparations or articles 380892 Fungicides; other than containing goods specified in Subheading Note 1 to this Chapter; put up 38089290 0 % Cat A (5 yrs) in forms or packings for retail sale or as preparations or articles 380893 Herbicides, anti-sprouting products and plant-growth regulators; other than containing goods of 38089390 0 % Cat A (5 yrs) Subheading Note 1 to this Chapter; put up in forms or packings for retail sale or as preparations or articles 380894 Disinfectants; other than containing goods specified in Subheading Note 1 in this Chapter; put 38089490 0 % Cat A (5 yrs) up in forms or packings for retail sale or as preparations or articles 380899 Rodenticides and other similar products n.e.c. in heading no. 3808.9; other than containing 38089990 0 % Cat A (5 yrs) goods specified in Subheading Note 1 in this Chapter, put up in forms or packings for retail sale or as preparations or articles 380910 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and 38091090 0 % Cat A (5 yrs) preparations, used in textile, paper, leather etc industries, with basis of amylaceous substances, n. e.c. 380991 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and 38099100 0 % Cat A (5 yrs) preparations, used in the textile industry (excluding those with a basis of amylaceous substances) 380992 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and 38099200 0 % Cat A (5 yrs) preparations, used in the paper industry (excluding those with a basis of amylaceous substances) 150/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 380993 Finishing agents and dye carriers; to accelerate dyeing or fixing of dye- stuffs, other products and 38099300 0 % Cat A (5 yrs) preparations, used in the leather or like (excluding paper and textile) industries, (excluding those with a basis of amylaceous substances) 381010 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes 38101000 0 % Cat A (5 yrs) consisting of metal and other materials 381090 Fluxes and other auxiliary preparations; for soldering, brazing or welding, or preparations used 38109090 0 % Cat A (5 yrs) as cores or coatings for welding electrodes or rods 381111 Anti-knock preparations; based on lead compounds 38111190 0 % Cat A (5 yrs) 381119 Anti-knock preparations; other than those based on lead compounds 38111900 0 % Cat A (5 yrs) 381121 Lubricating oil additives; containing petroleum oils or oils obtained from bituminous minerals 38112100 0 % Cat A (5 yrs) 381129 Lubricating oil additives; not containing petroleum oils or oils obtained from bituminous 38112900 0 % Cat A (5 yrs) minerals 381190 Oxidation and gum inhibitors, viscosity improvers, anti-corrosive preparations, other prepared 38119000 0 % Cat A (5 yrs) additives for mineral oils or liquids used as mineral oils (including gasoline), n.e.c. in heading no. 3811 381210 Rubber accelerators; prepared 38121000 0 % Cat A (5 yrs) 381220 Plasticisers, compound; for rubber or plastics 38122090 0 % Cat A (5 yrs) 381231 Anti-oxidising preparations and other compound stabilisers; for rubber or plastics, mixtures of 38123100 0 % Cat A (5 yrs) oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) 381239 Anti-oxidising preparations and other compound stabilisers; for rubber or plastics, other than 38123990 0 % Cat A (5 yrs) mixtures of oligomers of 2,2,4-trimethyl-1,2- dihydroquinoline (TMQ) ELI: http://data.europa.eu/eli/dec/2025/541/oj 151/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 381300 Fire-extinguishers; preparations and charges and charged fire-extinguishing grenades 38130000 0 % Cat A (5 yrs) 381400 Solvents and thinners; organic composite solvents and thinners, n.e.c. or included, prepared 38140090 0 % Cat A (5 yrs) paint or varnish removers 381511 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with 38151100 0 % Cat A (5 yrs) nickel or nickel compounds as the active substance, n.e.c. or included 381512 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with 38151200 0 % Cat A (5 yrs) precious metal or precious metal compounds as the active substance, n.e.c. or included 381519 Catalysts, supported; reaction initiators, reaction accelerators and catalytic preparations, with an 38151990 0 % Cat A (5 yrs) active substance other than nickel or precious metals or their compounds, n.e.c. or included 381590 Reaction initiators, reaction accelerators and catalytic preparations, unsupported, n.e.c. or 38159090 0 % Cat A (5 yrs) included 381600 Refractory cements, mortars, concretes and similar compositions; other than products of 38160000 0 % Cat A (5 yrs) heading no. 3801 381700 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading no. 2707 or 38170080 0 % Cat A (5 yrs) 2902 381800 Chemical elements; doped for use in electronics, in the form of discs, wafers or similar forms; 38180090 0 % Cat A (5 yrs) chemical compounds doped for use in electronics 381900 Hydraulic fluids; for brakes and other prepared liquids for hydraulic transmission, not 38190000 0 % Cat A (5 yrs) containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals 152/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 382000 Anti-freezing preparations and prepared de-icing fluids 38200000 0 % Cat A (5 yrs) 382100 Prepared culture media for the development or maintenance of micro- organisms (including 38210000 0 % Cat A (5 yrs) viruses and the like) or of plant, human or animal cells 382200 Reagents; diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory 38220000 0 % Cat A (5 yrs) reagents whether or not on a backing, other than those of heading no. 3002 or 3006; certified reference material 382311 Industrial monocarboxylic fatty acids, acid oils from refining; stearic acid 38231100 0 % Cat D (20 yrs) 382312 Industrial monocarboxylic fatty acids, acid oils from refining; oleic acid 38231200 0 % Cat A (5 yrs) 382313 Industrial monocarboxylic fatty acids, acid oils from refining; tall oil fatty acids 38231300 0 % Cat A (5 yrs) 382319 Industrial monocarboxylic fatty acids; acid oils from refining; (other than stearic acid, oleic acid 38231990 0 % Cat A (5 yrs) or tall oil fatty acids) 382370 Industrial fatty alcohols 38237000 0 % Cat A (5 yrs) 382410 Binders, prepared; for foundry moulds or cores 38241000 0 % Cat A (5 yrs) 382430 Metal carbides, non-agglomerated; mixed together or with metallic binders 38243000 0 % Cat A (5 yrs) 382440 Cements, mortars or concretes; their prepared additives 38244000 0 % Cat A (5 yrs) 382450 Mortars and concretes; non-refractory 38245090 0 % Cat A (5 yrs) 382460 Sorbitol; other than that of subheading no. 2905.44 38246099 0 % Cat A (5 yrs) 382471 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247100 0 % Cat A (5 yrs) chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 153/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 382472 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247200 0 % Cat A (5 yrs) bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 382473 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247300 0 % Cat A (5 yrs) hydrobromofluorocarbons (HBFCs) 382474 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247400 0 % Cat A (5 yrs) hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 382475 Mixtures containing halogenated derivatives of methane, ethane or propane; containing carbon 38247500 0 % Cat A (5 yrs) tetrachloride 382476 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247600 0 % Cat A (5 yrs) 1,1,1-trichloroethane (methyl chloroform) 382477 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247700 0 % Cat A (5 yrs) bromomethane (methyl bromide) or bromochloromethane 382478 Mixtures containing halogenated derivatives of methane, ethane or propane; containing 38247890 0 % Cat A (5 yrs) perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) 382479 Mixtures containing halogenated derivatives of methane, ethane or propane; n.e.c. in item no. 38247900 0 % Cat A (5 yrs) 3827.7 382481 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248100 0 % Cat A (5 yrs) to this Chapter; containing oxirane (ethylene oxide) 382482 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248200 0 % Cat A (5 yrs) to this Chapter; containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 154/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 382483 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248300 0 % Cat A (5 yrs) to this Chapter; containing tris(2,3-dibromopropyl) phosphate 382484 Chemical products, mixtures and preparations; containing aldrin, camphechlor (toxaphene), 38248400 0 % Cat A (5 yrs) chlordane, chlordecone, DDT (chlorfenotane, 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin, endosulfan, endrin, heptachlor or mirex 382485 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248500 0 % Cat A (5 yrs) to this Chapter; containing 1,2,3,4,5,6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) 382486 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248600 0 % Cat A (5 yrs) to this Chapter; containing pentachlorobenzene (ISO), or hexachlorobenzene (ISO) 382487 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248700 0 % Cat A (5 yrs) to this Chapter; containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride 382488 Chemical products, mixtures and preparations; containing goods specified in Subheading Note 3 38248800 0 % Cat A (5 yrs) to this Chapter; containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers 382491 Chemical products, mixtures and preparations; consisting mainly of (5-ethyl- 38249100 0 % Cat A (5 yrs) 2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methylphosphonate and bis [(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 382499 Chemical products, mixtures and preparations; n.e.c. heading 3824 38249996 0 % Cat A (5 yrs) 382510 Residual products of the chemical or allied industries, not elsewhere specified or included; 38251000 0 % Cat A (5 yrs) municipal waste ELI: http://data.europa.eu/eli/dec/2025/541/oj 155/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 382520 Residual products of the chemical or allied industries, not elsewhere specified or included; 38252000 0 % Cat A (5 yrs) sewage sludge 382530 Residual products of the chemical or allied industries, not elsewhere specified or included; 38253000 0 % Cat A (5 yrs) clinical waste 382541 Residual products of the chemical or allied industries, not elsewhere specified or included; 38254100 0 % Cat A (5 yrs) halogenated waste organic solvents 382549 Residual products of the chemical or allied industries, not elsewhere specified or included; waste 38254900 0 % Cat A (5 yrs) organic solvents, other than halogenated 382550 Residual products of chemical or allied industries, not elsewhere specified or included; wastes of 38255000 0 % Cat A (5 yrs) metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids 382561 Residual products of the chemical or allied industries, not elsewhere specified or included; (other 38256100 0 % Cat A (5 yrs) than sewage sludge, municipal waste or waste covered in 27.10); other wastes n.e.c. in 3825; those mainly containing organic constituents 382569 Residual products of the chemical or allied industries, not elsewhere specified or included; (other 38256900 0 % Cat A (5 yrs) than sewage sludge, municipal waste or waste covered by 27.10); other wastes n.e.c. in 3825; except those mainly containing organic constituents 382590 Residual products of the chemical or allied industries, not elsewhere specified or included; n.e.c. 38259090 0 % Cat A (5 yrs) in 3825 or 27.10 382600 Biodiesel and mixtures thereof; not containing or containing less than 70 % by weight of 38260090 0 % Cat A (5 yrs) petroleum oils or oils obtained from bituminous minerals 390110 Ethylene polymers; in primary forms, polyethylene having a specific gravity of less than 0.94 39011090 0 % Cat B (10 yrs) 156/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 390120 Ethylene polymers; in primary forms, polyethylene having a specific gravity of 0.94 or more 39012090 0 % Cat B (10 yrs) 390130 Ethylene polymers; in primary forms, ethylene-vinyl acetate copolymers 39013000 0 % Cat B (10 yrs) 390140 Ethylene polymers; in primary forms, ethylene-alpha-olefin copolymers, having a specific gravity 39014000 0 % Cat B (10 yrs) of less than 0.94 390190 Ethylene polymers; in primary forms, n.e.c. in heading no. 3901 39019080 0 % Cat B (10 yrs) 390210 Propylene, other olefin polymers; polypropylene in primary forms 39021000 0 % Cat B (10 yrs) 390220 Propylene, other olefin polymers; polyisobutylene in primary forms 39022000 0 % Cat B (10 yrs) 390230 Propylene, other olefin polymers; propylene copolymers in primary forms 39023000 0 % Cat B (10 yrs) 390290 Propylene, other olefin polymers; n.e.c. in heading no. 3902, in primary forms 39029090 0 % Cat B (10 yrs) 390311 Styrene polymers; expansible polystyrene, in primary forms 39031100 0 % Cat B (10 yrs) 390319 Styrene polymers; (other than expansible polystyrene), in primary forms 39031900 0 % Cat B (10 yrs) 390320 Styrene polymers; styrene-acrylonitrile (SAN) copolymers, in primary forms 39032000 0 % Cat B (10 yrs) 390330 Styrene polymers; acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms 39033000 0 % Cat B (10 yrs) 390390 Styrene polymers; in primary forms, n.e.c. in heading no. 3903 39039090 0 % Cat B (10 yrs) 390410 Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any 39041000 0 % Cat B (10 yrs) other substances, in primary forms 390421 Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in 39042100 0 % Cat B (10 yrs) primary forms, mixed with other substances ELI: http://data.europa.eu/eli/dec/2025/541/oj 157/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 390422 Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary 39042200 0 % Cat B (10 yrs) forms, mixed with other substances 390430 Vinyl chloride, other halogenated olefin polymers; vinyl chloride-vinyl acetate copolymers, in 39043000 0 % Cat B (10 yrs) primary forms 390440 Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms 39044000 0 % Cat B (10 yrs) n.e.c. in heading no. 3904 390450 Vinyl chloride, other halogenated olefin polymers; vinylidene chloride polymers, in primary 39045090 0 % Cat B (10 yrs) forms 390461 Halogenated olefin polymers; fluoro-polymers, polytetrafluoroethylene, in primary forms 39046100 0 % Cat B (10 yrs) 390469 Halogenated olefin polymers; fluoro-polymers (other than polytetrafluoroethylene), in primary 39046980 0 % Cat B (10 yrs) forms 390490 Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904 39049000 0 % Cat B (10 yrs) 390512 Poly(vinyl acetate); in aqueous dispersion, in primary forms 39051200 0 % Cat B (10 yrs) 390519 Poly(vinyl acetate); (other than in aqueous dispersion), in primary forms 39051900 0 % Cat B (10 yrs) 390521 Vinyl acetate copolymers; in aqueous dispersion, in primary forms 39052100 0 % Cat B (10 yrs) 390529 Vinyl acetate copolymers; (other than in aqueous dispersion), in primary forms 39052900 0 % Cat B (10 yrs) 390530 Poly(vinyl alcohol); whether or not containing unhydrolysed acetate groups 39053000 0 % Cat B (10 yrs) 390591 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, 39059100 0 % Cat B (10 yrs) copolymers 390599 Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, 39059990 0 % Cat B (10 yrs) other than copolymers 158/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 390610 Acrylic polymers; poly(methyl methacrylate), in primary forms 39061000 0 % Cat B (10 yrs) 390690 Acrylic polymers; (other than polymethyl methacrylate), in primary forms 39069090 0 % Cat B (10 yrs) 390710 Polyacetals; in primary forms 39071000 0 % Cat B (10 yrs) 390720 Polyethers; in primary forms, excluding polyacetals 39072099 0 % Cat B (10 yrs) 390730 Epoxide resins; in primary forms 39073000 0 % Cat B (10 yrs) 390740 Polycarbonates; in primary forms 39074000 0 % Cat B (10 yrs) 390750 Alkyd resins; in primary forms 39075000 0 % Cat B (10 yrs) 390761 Poly(ethylene terephthalate); in primary forms, having a viscosity of 78ml/g or higher 39076100 0 % Cat B (10 yrs) 390769 Poly(ethylene terephthalate); in primary forms, having a viscosity of less than 78ml/g 39076900 0 % Cat B (10 yrs) 390770 Poly(lactic acid); in primary forms 39077000 0 % Cat B (10 yrs) 390791 Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms 39079190 0 % Cat B (10 yrs) 390799 Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms 39079980 0 % Cat B (10 yrs) 390810 Polyamides; polyamide-6, - 11, - 12, -6,6, -6,9, -6,10 or -6,12, in primary forms 39081000 0 % Cat B (10 yrs) 390890 Polyamides; n.e.c. in heading no. 3908, in primary forms 39089000 0 % Cat B (10 yrs) 390910 Amino-resins; urea and thiourea resins, in primary forms 39091000 0 % Cat B (10 yrs) 390920 Amino-resins; melamine resins, in primary forms 39092000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 159/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 390931 Amino-resins; n.e.c. in heading no. 3909, in primary forms, poly(methylene phenyl isocyanate) 39093100 0 % Cat B (10 yrs) (Crude MDI, polymeric MDI) 390939 Amino-resins; n.e.c. in heading no. 3909, in primary forms, other than poly(methylene phenyl 39093900 0 % Cat B (10 yrs) isocyanate) (Crude MDI, polymeric MDI) 390940 Phenolic resins; in primary forms 39094000 0 % Cat B (10 yrs) 390950 Polyurethanes; in primary forms 39095090 0 % Cat B (10 yrs) 391000 Silicones; in primary forms 39100000 0 % Cat B (10 yrs) 391110 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes; in primary 39111000 0 % Cat B (10 yrs) forms 391190 Polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39; in 39119099 0 % Cat B (10 yrs) primary forms 391211 Cellulose acetates; non-plasticised, in primary forms 39121100 0 % Cat B (10 yrs) 391212 Cellulose acetates; plasticised, in primary forms 39121200 0 % Cat B (10 yrs) 391220 Cellulose nitrates (including collodions); in primary forms 39122090 0 % Cat B (10 yrs) 391231 Cellulose ethers; carboxymethylcellulose and its salts, in primary forms 39123100 0 % Cat B (10 yrs) 391239 Cellulose ethers; (other than carboxymethylcellulose and its salts), in primary forms 39123985 0 % Cat B (10 yrs) 391290 Cellulose and its chemical derivatives; n.e.c. in item no. 3912, in primary forms 39129090 0 % Cat B (10 yrs) 391310 Polymers, natural; alginic acid, its salts and esters, in primary forms 39131000 0 % Cat B (10 yrs) 391390 Polymers, natural and modified natural; in primary forms (excluding alginic acid, its salts and 39139000 0 % Cat B (10 yrs) esters) 160/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 391400 Ion-exchangers; based on polymers of heading no. 3901 to 3913, in primary forms 39140000 0 % Cat B (10 yrs) 391510 Ethylene polymers; waste, parings and scrap 39151000 0 % Cat B (10 yrs) 391520 Styrene polymers; waste, parings and scrap 39152000 0 % Cat B (10 yrs) 391530 Vinyl chloride polymers; waste, parings and scrap 39153000 0 % Cat B (10 yrs) 391590 Plastics n.e.c. in heading no. 3915; waste, parings and scrap 39159080 0 % Cat B (10 yrs) 391610 Ethylene polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, rods, 39161000 0 % Cat B (10 yrs) sticks and profile shapes, whether or not surface- worked but not otherwise worked 391620 Vinyl chloride polymers; monofilament, of which any cross-sectional dimension exceeds 1mm, 39162000 0 % Cat B (10 yrs) rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked 391690 Plastics; monofilament, of plastics n.e.c. in heading no. 3916, cross- sectional dimension exceeds 39169090 0 % Cat B (10 yrs) 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked 391710 Plastics; artificial guts (sausage casings) of hardened protein or of cellulosic materials 39171090 0 % Cat B (10 yrs) 391721 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of ethylene 39172190 0 % Cat B (10 yrs) 391722 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of propylene 39172290 0 % Cat B (10 yrs) 391723 Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride 39172390 0 % Cat B (10 yrs) 391729 Plastics; tubes, pipes and hoses thereof, rigid, of plastics n.e.c. in heading no. 3917 39172900 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 161/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 391731 Plastics; tubes, pipes and hoses thereof, flexible, having a minimum burst pressure of 27.6MPa 39173100 0 % Cat B (10 yrs) 391732 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or 39173200 0 % Cat B (10 yrs) otherwise combined with other materials, without fittings 391733 Plastics; tubes, pipes and hoses thereof, other than those of item no. 3917.31, not reinforced or 39173300 0 % Cat B (10 yrs) otherwise combined with other materials, with fittings 391739 Plastics; tubes, pipes and hoses thereof, n.e.c. in item no. 3917.30 39173900 0 % Cat B (10 yrs) 391740 Plastics; tube, pipe and hose fittings (e.g. joints, elbows, flanges) 39174000 0 % Cat B (10 yrs) 391810 Floor, wall or ceiling coverings; of polymers of vinyl chloride, whether or not self-adhesive, in 39181090 0 % Cat B (10 yrs) rolls or in the form of tiles 391890 Floor, wall or ceiling coverings; of plastics (excluding polymers of vinyl chloride), whether or not 39189000 0 % Cat B (10 yrs) self-adhesive, in rolls or in the form of tiles 391910 Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self- adhesive, in rolls of 39191080 0 % Cat B (10 yrs) a width not exceeding 20cm 391990 Plastics; plates, sheets, film, foil, tape, strip, other flat shapes thereof, self- adhesive, other than in 39199080 0 % Cat B (10 yrs) rolls of a width not exceeding 20cm 392010 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polymers of ethylene, 39201089 0 % Cat B (10 yrs) non-cellular and not reinforced, laminated, supported or similarly combined with other materials 162/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 392020 Plastics; of polymers of propylene, plates, sheets, film, foil and strip (not self-adhesive), 39202080 0 % Cat B (10 yrs) non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392030 Plastics; of polymers of styrene, plates, sheets, film, foil and strip (not self- adhesive), non-cellular 39203000 0 % Cat B (10 yrs) and not reinforced, laminated, supported or similarly combined with other materials 392043 Plastics; polymers of vinyl chloride, containing by weight not less than 6 % of plasticisers; plates, 39204390 0 % Cat B (10 yrs) sheets, film, foil and strip (not self-adhesive), non- cellular and not reinforced, laminated, supported or similarly combined with other materials 392049 Plastics; polymers of vinyl chloride, containing by weight, less than 6 % of plasticisers; plates, 39204990 0 % Cat B (10 yrs) sheets, film, foil and strip (not self-adhesive), non- cellular and not reinforced, laminated, supported or similarly combined with other materials 392051 Plastics; of acrylic polymers, polymethyl methacrylate, plates, sheets, film, foil and strip (not 39205100 0 % Cat B (10 yrs) self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392059 Plastics; of acrylic polymers (excluding polymethyl methacrylate), plates, sheets, film, foil and 39205990 0 % Cat B (10 yrs) strip (not self-adhesive), non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392061 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polycarbonates, non-cellular and 39206100 0 % Cat B (10 yrs) not reinforced, laminated, supported or similarly combined with other materials 392062 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(ethylene terephthalate), 39206290 0 % Cat B (10 yrs) non-cellular and not reinforced, laminated, supported or similarly combined with other materials ELI: http://data.europa.eu/eli/dec/2025/541/oj 163/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 392063 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of unsaturated polyesters, 39206300 0 % Cat B (10 yrs) non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392069 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyesters n.e.c. in heading no. 39206900 0 % Cat B (10 yrs) 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392071 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of regenerated cellulose; 39207100 0 % Cat B (10 yrs) non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392073 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose acetate, non-cellular and 39207380 0 % Cat B (10 yrs) not reinforced, laminated, supported or similarly combined with other materials 392079 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of cellulose derivatives n.e.c. in 39207990 0 % Cat B (10 yrs) heading no. 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392091 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of poly(vinyl butyral), non-cellular 39209100 0 % Cat B (10 yrs) and not reinforced, laminated, supported or similarly combined with other materials 392092 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of polyamides, non-cellular and not 39209200 0 % Cat B (10 yrs) reinforced, laminated, supported or similarly combined with other materials 392093 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of amino- resins, non-cellular and 39209300 0 % Cat B (10 yrs) not reinforced, laminated, supported or similarly combined with other materials 392094 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of phenolic resins, non-cellular and 39209400 0 % Cat B (10 yrs) not reinforced, laminated, supported or similarly combined with other materials 164/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 392099 Plastics; plates, sheets, film, foil and strip (not self-adhesive), of plastics n.e.c. in heading no. 39209990 0 % Cat B (10 yrs) 3920, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 392111 Plastics; plates, sheets, film, foil and strip, of polymers of styrene, cellular 39211100 0 % Cat B (10 yrs) 392112 Plastics; plates, sheets, film, foil and strip, of polymers of vinyl chloride, cellular 39211200 0 % Cat B (10 yrs) 392113 Plastics; plates, sheets, film, foil and strip, of polyurethanes, cellular 39211390 0 % Cat B (10 yrs) 392114 Plastics; plates, sheets, film, foil and strip, of regenerated cellulose, cellular 39211400 0 % Cat B (10 yrs) 392119 Plastics; plates, sheets, film, foil and strip, of plastics n.e.c. in heading no. 3921, cellular 39211900 0 % Cat B (10 yrs) 392190 Plastics; plates, sheets, film, foil and strip, other than cellular 39219090 0 % Cat B (10 yrs) 392210 Plastics; baths, shower-baths, sinks and wash-basins 39221000 0 % Cat B (10 yrs) 392220 Plastics; lavatory seats and covers 39222000 0 % Cat B (10 yrs) 392290 Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 39229000 0 % Cat B (10 yrs) 3922 392310 Plastics; boxes, cases, crates and similar articles for the conveyance or packing of goods 39231090 15 % Cat E (excl) 392321 Ethylene polymers; sacks and bags (including cones), for the conveyance or packing of goods 39232100 25 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 165/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 392329 Plastics; sacks and bags (including cones), for the conveyance or packing of goods, of plastics 39232990 25 % Cat E (excl) other than ethylene polymers 392330 Plastics; carboys, bottles, flasks and similar articles, for the conveyance or packing of goods 39233090 15 % Cat E (excl) 392340 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods 39234090 15 % Cat E (excl) 392350 Plastics; stoppers, lids, caps and other closures, for the conveyance or packing of goods 39235090 15 % Cat E (excl) 392390 Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923 39239000 15 % Cat E (excl) 392410 Plastics; tableware and kitchenware 39241000 15 % Cat E (excl) 392490 Plastics; household articles and hygienic or toilet articles 39249000 15 % Cat E (excl) 392510 Plastics; builders' ware, reservoirs, tanks, vats and similar containers of a capacity exceeding 300 39251000 15 % Cat E (excl) litres 392520 Plastics; builders' ware, doors, windows and their frames and thresholds for doors 39252000 0 % Cat B (10 yrs) 392530 Plastics; builders' ware, shutters, blinds (including venetian blinds) and similar articles and parts 39253000 0 % Cat B (10 yrs) thereof 392590 Plastics; builders' ware, n.e.c. or included in heading no. 3925 39259080 0 % Cat B (10 yrs) 392610 Plastics; office or school supplies 39261000 15 % Cat E (excl) 392620 Plastics; articles of apparel and clothing accessories (including gloves, mittens and mitts) 39262000 0 % Cat D (20 yrs) 392630 Plastics; fittings for furniture, coachwork or the like 39263000 0 % Cat D (20 yrs) 166/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 392640 Plastics; statuettes and other ornamental articles 39264000 15 % Cat E (excl) 392690 Plastics; other articles n.e.c. in chapter 39 39269097 33 % Cat E (excl) 400110 Rubber; natural rubber latex, whether or not pre-vulcanised, in primary forms or in plates, 40011000 0 % Cat B (10 yrs) sheets or strip 400121 Rubber; natural (excluding latex), in smoked sheets 40012100 0 % Cat B (10 yrs) 400122 Rubber; technically specified natural rubber (TSNR), in primary forms or in plates, sheets or strip 40012200 0 % Cat B (10 yrs) (excluding latex and smoked sheets) 400129 Rubber; natural (excluding latex, technically specified natural rubber and smoked sheets), in 40012900 0 % Cat B (10 yrs) primary forms or in plates, sheets or strip 400130 Balata, gutta-percha, guayule, chicle and similar natural gums; in primary forms or in plates, 40013000 0 % Cat B (10 yrs) sheets or strip 400211 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene- butadiene rubber 40021100 0 % Cat B (10 yrs) (XSBR) latex, in primary forms or in plates, sheets or strip 400219 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene- butadiene rubber 40021990 0 % Cat B (10 yrs) (XSBR), (other than latex), in primary forms or in plates, sheets or strip 400220 Rubber; synthetic, butadiene rubber (BR), in primary forms or in plates, sheets or strip 40022000 0 % Cat B (10 yrs) 400231 Rubber; synthetic, isobutene-isoprene (butyl) rubber (IIR), in primary forms or in plates, sheets 40023100 0 % Cat B (10 yrs) or strip 400239 Rubber; synthetic, halo-isobutene-isoprene rubber (CIIR or BIIR), in primary forms or in plates, 40023900 0 % Cat B (10 yrs) sheets or strip ELI: http://data.europa.eu/eli/dec/2025/541/oj 167/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 400241 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), latex, in primary forms or in 40024100 0 % Cat B (10 yrs) plates, sheets or strip 400249 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), (other than latex), in primary 40024900 0 % Cat B (10 yrs) forms or in plates, sheets or strip 400251 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), latex, in primary forms or in plates, 40025100 0 % Cat B (10 yrs) sheets or strip 400259 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), (other than latex), in primary forms or 40025900 0 % Cat B (10 yrs) in plates, sheets or strip 400260 Rubber; synthetic, isoprene rubber (IR), in primary forms or in plates, sheets or strip 40026000 0 % Cat B (10 yrs) 400270 Rubber; synthetic, ethylene-propylene-non-conjugated diene rubber (EPDM), in primary forms 40027000 0 % Cat B (10 yrs) or in plates, sheets or strip 400280 Rubber; mixtures of natural and synthetic rubbers of heading no. 4001 and 4002, in primary 40028000 0 % Cat B (10 yrs) forms or in plates, sheets or strip 400291 Rubber; synthetic, n.e.c. in heading 4002, latex, in primary forms or in plates, sheets or strip 40029100 0 % Cat B (10 yrs) 400299 Rubber; synthetic, n.e.c. in heading 4002, (other than latex), in primary forms or in plates, sheets 40029990 0 % Cat B (10 yrs) or strip 400300 Rubber; reclaimed rubber, in primary forms or in plates, sheets or strip 40030000 0 % Cat B (10 yrs) 400400 Rubber; waste, parings and scrap of rubber (other than hard rubber) and powders and granules 40040000 0 % Cat B (10 yrs) obtained therefrom 400510 Rubber; unvulcanised, compounded with carbon black or silica, in primary forms or in plates, 40051000 15 % Cat C (15 yrs) sheets or strip 168/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 400520 Rubber; unvulcanised, compounded, solutions and dispersions other than those of item no. 40052000 15 % Cat C (15 yrs) 4005.10 400591 Rubber; unvulcanised, (compounded other than with carbon black or silica), in plates, sheets and 40059100 15 % Cat C (15 yrs) strip 400599 Rubber; unvulcanised, (compounded other than with carbon black or silica), in primary forms, 40059900 15 % Cat C (15 yrs) (other than plates, sheets, strip, solutions or dispersions) 400610 Rubber; unvulcanised, camel-back strips for retreading rubber tyres 40061000 15 % Cat C (15 yrs) 400690 Rubber; unvulcanised, other than camel back strips for retreading rubber tyres 40069000 15 % Cat C (15 yrs) 400700 Rubber; vulcanised, thread and cord 40070000 15 % Cat C (15 yrs) 400811 Rubber; vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber 40081100 15 % Cat C (15 yrs) 400819 Rubber; vulcanised (other than hard rubber), cellular rubber, (other than in plates, sheets or 40081900 15 % Cat C (15 yrs) strip) 400821 Rubber; vulcanised (other than hard rubber), in plates, sheets and strip, of non-cellular rubber 40082190 15 % Cat C (15 yrs) 400829 Rubber; vulcanised (other than hard rubber), non-cellular rubber, in forms other than plates, 40082900 15 % Cat C (15 yrs) sheets or strip 400911 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, not reinforced or 40091100 15 % Cat E (excl) otherwise combined with other materials, without fittings 400912 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, not reinforced or 40091200 15 % Cat E (excl) otherwise combined with other materials, with fittings ELI: http://data.europa.eu/eli/dec/2025/541/oj 169/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 400921 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40092100 15 % Cat E (excl) combined only with metal, without fittings 400922 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40092200 15 % Cat E (excl) combined only with metal, with fittings 400931 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40093100 15 % Cat E (excl) combined only with textile materials, without fittings 400932 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40093200 15 % Cat E (excl) combined only with textile materials, with fittings 400941 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40094100 15 % Cat E (excl) combined with materials other than metal or textiles, without fittings 400942 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise 40094200 15 % Cat E (excl) combined with materials other than metal or textiles, with fittings 401011 Rubber; vulcanised, conveyor belts or belting, reinforced only with metal 40101100 0 % Cat B (10 yrs) 401012 Rubber; vulcanised, conveyor belts or belting, reinforced only with textile materials 40101200 0 % Cat B (10 yrs) 401019 Rubber; vulcanised, conveyor belts or belting, (reinforced with other than metal only or textile 40101900 0 % Cat B (10 yrs) materials only) 401031 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of 40103100 0 % Cat B (10 yrs) an outside circumference exceeding 60cm but not exceeding 180 cm 401032 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), other than 40103200 0 % Cat B (10 yrs) V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180 cm 170/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 401033 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of 40103300 0 % Cat B (10 yrs) an outside circumference exceeding 180cm but not exceeding 240 cm 401034 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), other than 40103400 0 % Cat B (10 yrs) V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240 cm 401035 Rubber; vulcanised, endless synchronous belts, of an outside circumference exceeding 60 cm but 40103500 0 % Cat B (10 yrs) not exceeding 150 cm 401036 Rubber; vulcanised, endless synchronous belts, of an outside circumference exceeding 150 cm 40103600 0 % Cat B (10 yrs) but not exceeding 198 cm 401039 Rubber; vulcanised, conveyor or transmission belts or belting, n.e.c. in heading no. 4010 40103900 0 % Cat B (10 yrs) 401110 Rubber; new pneumatic tyres, of a kind used on motor cars (including station wagons and racing 40111000 0 % Cat B (10 yrs) cars) 401120 Rubber; new pneumatic tyres, of a kind used on buses or lorries 40112090 0 % Cat B (10 yrs) 401130 Rubber; new pneumatic tyres, of a kind used on aircraft 40113000 0 % Cat B (10 yrs) 401140 Rubber; new pneumatic tyres, of a kind used on motorcycles 40114000 0 % Cat B (10 yrs) 401150 Rubber; new pneumatic tyres, of a kind used on bicycles 40115000 0 % Cat B (10 yrs) 401170 Rubber; new pneumatic tyres, of a kind used on agricultural or forestry vehicles and machines 40117000 0 % Cat B (10 yrs) 401180 Rubber; new pneumatic tyres, of a kind used on construction, mining or industrial handling 40118000 0 % Cat B (10 yrs) vehicles and machines 401190 Rubber; new pneumatic tyres, of a kind used on light commercial vehicles 40119000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 171/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 401211 Retreaded tyres; of a kind used on motor cars (including station wagons and racing cars) 40121100 0 % Cat B (10 yrs) 401212 Retreaded tyres; of a kind used on motor buses or lorries 40121200 0 % Cat B (10 yrs) 401213 Retreaded tyres; of a kind used on aircraft 40121300 0 % Cat B (10 yrs) 401219 Retreaded tyres; other than of a kind used on motor cars (including station wagons and racing 40121900 0 % Cat B (10 yrs) cars), buses and lorries and aircraft 401220 Rubber; used pneumatic tyres 40122000 0 % Cat B (10 yrs) 401290 Rubber; tyres n.e.c. in heading no. 4012 40129090 0 % Cat B (10 yrs) 401310 Rubber; inner tubes, of a kind used on motorcars (including station wagons and racing cars), 40131000 0 % Cat B (10 yrs) buses and lorries 401320 Rubber; inner tubes, of a kind used on bicycles 40132000 0 % Cat B (10 yrs) 401390 Rubber; inner tubes, n.e.c. in heading no. 4013 40139000 0 % Cat B (10 yrs) 401410 Rubber; vulcanised (other than hard rubber), sheath contraceptives 40141000 15 % Cat C (15 yrs) 401490 Rubber; vulcanised (other than hard rubber), hygienic or pharmaceutical articles (excluding 40149000 15 % Cat C (15 yrs) sheath contraceptives), with or without fittings of hard rubber 401511 Rubber; vulcanised (other than hard rubber), surgical gloves 40151100 33 % Cat D (20 yrs) 401519 Rubber; vulcanised (other than hard rubber), gloves, mittens and mitts other than surgical gloves 40151900 33 % Cat D (20 yrs) 172/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 401590 Rubber; vulcanised (other than hard rubber), articles of apparel and clothing accessories (other 40159000 33 % Cat D (20 yrs) than gloves, mittens and mitts) 401610 Rubber; vulcanised (other than hard rubber), moulded rubber mats and mats of non-rectangular 40161000 15 % Cat C (15 yrs) shape made by cutting from the piece, of cellular rubber 401691 Rubber; vulcanised (other than hard rubber), floor coverings and mats, of non-cellular rubber 40169100 15 % Cat C (15 yrs) 401692 Rubber; vulcanised (other than hard rubber), erasers, of non-cellular rubber 40169200 15 % Cat C (15 yrs) 401693 Rubber; vulcanised (other than hard rubber), gaskets, washers and other seals, of non-cellular 40169300 15 % Cat C (15 yrs) rubber 401694 Rubber; vulcanised (other than hard rubber), boat or dock fenders, whether or not inflatable, of 40169400 15 % Cat C (15 yrs) non-cellular rubber 401695 Rubber; vulcanised (other than hard rubber), inflatable articles (other than boat or dock fenders), 40169500 15 % Cat C (15 yrs) of non-cellular rubber 401699 Rubber; vulcanised (other than hard rubber), articles n.e.c. in heading no. 4016, of non-cellular 40169997 15 % Cat C (15 yrs) rubber 401700 Rubber; ebonite and other hard rubbers in all forms, including waste and scrap, and articles of 40170000 15 % Cat E (excl) hard rubber 410120 Raw hides and skins; whole, unsplit, of bovine or equine animals, of a weight per skin not 41012080 15 % Cat C (15 yrs) exceeding 8kg when simply dried, 10kg when dry-salted or 16kg when fresh, wet-salted or otherwise preserved 410150 Hides and skins; raw, whole, of bovine or equine animals, of a weight per skin exceeding 16 kg 41015090 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 173/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 410190 Hides and skins; other than whole, but including butts, bends and bellies, of bovine (including. 41019000 15 % Cat C (15 yrs) buffalo) and equine animals, fresh, salted or preserved, but not tanned, parchment dressed or further prepared, whether or not dehaired or split 410210 Skins; raw, of sheep or lambs, fresh, or salted, dried, limed, pickled or otherwise preserved, (but 41021090 15 % Cat C (15 yrs) not tanned, parchment-dressed or further prepared), with wool on 410221 Skins; raw, of sheep or lambs, pickled (but not tanned, parchment-dressed or further preserved), 41022100 15 % Cat C (15 yrs) without wool on 410229 Hides and skins; raw, of animals n.e.c. in this chapter, fresh, salted, dried, limed, pickled or 41022900 15 % Cat C (15 yrs) otherwise preserved, (but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 410320 Hides and skins; raw, of reptiles (fresh or salted, dried, limed, pickled or otherwise preserved, but 41032000 15 % Cat C (15 yrs) not tanned, parchment-dressed or further prepared), whether or not dehaired or split 410330 Hides and skins; raw, of swine, (fresh or salted, dried, limed, pickled or otherwise preserved, but 41033000 15 % Cat C (15 yrs) not tanned, parchment-dressed or further prepared), whether or not dehaired or split 410390 Hides and skins; raw, of animals n.e.c. in this chapter, fresh, salted, dried, limed, pickled or 41039000 15 % Cat C (15 yrs) otherwise preserved, (but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 410411 Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including 41041190 15 % Cat C (15 yrs) wet blue), full grains, unsplit; grain splits 174/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 410419 Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including 41041990 15 % Cat C (15 yrs) wet blue), excluding full grains, unsplit; grain splits 410441 Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), full 41044190 15 % Cat C (15 yrs) grains, unsplit; grain splits 410449 Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other 41044990 15 % Cat C (15 yrs) than full grains, unsplit; grain splits) 410510 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further 41051000 15 % Cat C (15 yrs) prepared, in the wet state (including wet-blue) 410530 Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further 41053090 15 % Cat C (15 yrs) prepared, in the dry state (crust) 410621 Tanned or crust hides and skins; of goats or kids, without wool or hair on, whether or not split, 41062100 15 % Cat C (15 yrs) but not further prepared, in the wet state (including wet blue) 410622 Tanned or crust hides and skins; of goats or kids, without hair on, whether or not split, but not 41062290 15 % Cat C (15 yrs) further prepared, in the dry state (crust) 410631 Tanned or crust hides and skins; of swine, without hair on, whether or not split, but not further 41063100 15 % Cat C (15 yrs) prepared, in the wet state (including wet blue) 410632 Tanned or crust hides and skins; of swine, without hair on, whether or not split, but not further 41063200 15 % Cat C (15 yrs) prepared, in the dry state (crust) 410640 Tanned or crust hides and skins; of reptiles, whether or not split, but not further prepared 41064090 15 % Cat C (15 yrs) 410691 Tanned or crust hides and skins; of animals other than equine, ovine, bovine, goats or kids, 41069100 15 % Cat C (15 yrs) swine and reptiles, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet blue) ELI: http://data.europa.eu/eli/dec/2025/541/oj 175/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 410692 Tanned or crust hides and skins; of animals other than equine, ovine, bovine, goats or kids, 41069200 15 % Cat C (15 yrs) swine and reptiles, without wool or hair on, whether or not split, but not further prepared, in the dry state (crust) 410711 Leather; further prepared after tanning or crusting, including parchment- dressed leather, of 41071190 15 % Cat C (15 yrs) bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, full grain, unsplit 410712 Leather; further prepared after tanning or crusting, including parchment- dressed leather, of 41071299 15 % Cat C (15 yrs) bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits 410719 Leather; further prepared after tanning or crusting, including parchment- dressed, of bovine 41071990 15 % Cat C (15 yrs) (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit) 410791 Leather; further prepared after tanning or crusting, including parchment- dressed, of bovine 41079190 15 % Cat C (15 yrs) (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, full grain, unsplit 410792 Leather; further prepared after tanning or crusting, including parchment- dressed, of bovine 41079290 15 % Cat C (15 yrs) (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits 410799 Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including 41079990 15 % Cat C (15 yrs) buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits) 176/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 411200 Leather; further prepared after tanning or crusting, including parchment dressed leather, of 41120000 15 % Cat C (15 yrs) sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 411310 Leather; further prepared after tanning or crusting, including parchment- dressed leather, 41131000 15 % Cat C (15 yrs) without hair on, whether or not split, other than leather of heading 41.14, of goats and kids 411320 Leather; further prepared after tanning or crusting, including parchment- dressed leather, 41132000 15 % Cat C (15 yrs) without hair on, whether or not split, other than leather of heading 41.14, of swine 411330 Leather; further prepared after tanning or crusting, including parchment- dressed leather, of 41133000 15 % Cat C (15 yrs) reptiles, whether or not split, other than leather of heading 41.14 411390 Leather; further prepared after tanning or crusting, including parchment- dressed leather, of 41139000 15 % Cat C (15 yrs) animals (other than sheep and lambs, goats and kids, swine and reptiles), without wool or hair on, whether or not split, other than leather of heading 41.14 411410 Leather; chamois (including combination chamois) 41141090 15 % Cat C (15 yrs) 411420 Leather; patent leather and laminated patent leather; metallised leather 41142000 15 % Cat C (15 yrs) 411510 Leather; composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, 41151000 15 % Cat C (15 yrs) whether or not in rolls 411520 Leather; parings and other waste, of leather or composition leather; not suitable for the 41152000 15 % Cat B (10 yrs) manufacture of leather articles; leather dust, powder and flour 420100 Saddlery and harness; for any animal (including traces, leads, knee pads, muzzles, saddle cloths, 42010000 15 % Cat C (15 yrs) saddle bags, dog coats and the like), of any materials ELI: http://data.europa.eu/eli/dec/2025/541/oj 177/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 420211 Cases and containers; trunks, suit-cases, vanity-cases, executive-cases, brief- cases, school 42021190 15 % Cat C (15 yrs) satchels and similar containers, with outer surface of leather or of composition leather 420212 Cases and containers; trunks, suit-cases, vanity-cases, executive-cases, brief- cases, school 42021299 15 % Cat C (15 yrs) satchels and similar containers, with outer surface of plastics or of textile materials 420219 Cases and containers; trunks, suit-cases, vanity-cases, executive-cases, brief- cases, school 42021990 15 % Cat C (15 yrs) satchels and similar containers, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper 420221 Cases and containers; handbags (whether or not with shoulder strap and including those without 42022100 15 % Cat E (excl) handle), with outer surface of leather or of composition leather 420222 Cases and containers; handbags (whether or not with shoulder strap and including those without 42022290 15 % Cat C (15 yrs) handle), with outer surface of sheeting of plastics or of textile materials 420229 Cases and containers; handbags (whether or not with shoulder strap and including those without 42022900 15 % Cat C (15 yrs) handle), of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper 420231 Cases and containers; of a kind normally carried in the pocket or in the handbag, with outer 42023100 15 % Cat C (15 yrs) surface of leather or of composition leather 420232 Cases and containers; of a kind normally carried in the pocket or in the handbag, with outer 42023290 15 % Cat C (15 yrs) surface of sheeting of plastics or of textile materials 420239 Cases and containers; of a kind normally carried in the pocket or in the handbag, of vulcanised 42023900 15 % Cat C (15 yrs) fibre or of paperboard, or wholly or mainly covered with such materials or with paper 420291 Cases and containers; n.e.c. in heading 4202, with outer surface of leather or of composition 42029180 15 % Cat C (15 yrs) leather 420292 Cases and containers; n.e.c. in heading 4202, with outer surface of sheeting of plastics or of 42029298 15 % Cat C (15 yrs) textile materials 178/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 420299 Cases and containers; n.e.c. in heading 4202, of vulcanised fibre or of paperboard, or wholly or 42029900 15 % Cat C (15 yrs) mainly covered with such materials or with paper 420310 Apparel; articles of apparel, of leather or of composition leather 42031000 15 % Cat C (15 yrs) 420321 Clothing accessories; gloves, mittens and mitts, specially designed for use in sports, of leather or 42032100 15 % Cat C (15 yrs) composition leather, padded 420329 Clothing accessories; gloves, mittens and mitts, n.e.c. in heading no. 4203, of leather or 42032990 15 % Cat C (15 yrs) composition leather, not specially designed for use in sports 420330 Clothing accessories; belts and bandoliers, of leather or of composition leather 42033000 15 % Cat C (15 yrs) 420340 Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203 42034000 15 % Cat C (15 yrs) 420500 Leather articles; n.e.c. in chapter 42, of leather or composition leather 42050090 15 % Cat C (15 yrs) 420600 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 42060000 15 % Cat C (15 yrs) 430110 Furskins; raw, of mink, whole, with or without head, tail or paws 43011000 0 % Cat A (5 yrs) 430130 Furskins; raw, of Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, 43013000 0 % Cat A (5 yrs) Mongolian or Tibetan lamb, whole, with or without head, tail or paws 430160 Furskins; raw, of fox, whole, with or without head, tail or paws 43016000 0 % Cat A (5 yrs) 430180 Furskins; raw, of animals n.e.c. in heading no. 4301, whole, with or without head, tail or paws 43018000 0 % Cat A (5 yrs) (excluding goods of heading no. 4101, 4102 and 4103) ELI: http://data.europa.eu/eli/dec/2025/541/oj 179/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 430190 Furskins; raw, heads, tails, paws and other pieces or cuttings, suitable for furrier's use, excluding 43019000 0 % Cat A (5 yrs) goods of heading no. 4101, 4102 and 4103 430211 Furskins; tanned or dressed, of mink, whole, with or without head, tail or paws, not assembled 43021100 15 % Cat C (15 yrs) 430219 Furskins; tanned or dressed, whole, with or without head, tail or paws, not assembled, n.e.c. in 43021999 15 % Cat C (15 yrs) heading no. 4302, excluding goods of heading no. 4303 430220 Furskins; tanned or dressed, heads, tails, paws and other pieces or cuttings, not assembled, 43022000 15 % Cat C (15 yrs) excluding goods of heading no. 4303 430230 Furskins; tanned or dressed, whole skins and pieces or cuttings thereof, assembled, excluding 43023099 15 % Cat C (15 yrs) goods of heading no. 4303 430310 Furskin articles; apparel and clothing accessories 43031090 23 % Cat C (15 yrs) 430390 Furskin articles; other than apparel and clothing accessories 43039000 23 % Cat C (15 yrs) 430400 Fur, artificial; articles thereof 43040000 23 % Cat C (15 yrs) 440111 Wood; for fuel, in logs, in billets, in twigs, in faggots or similar forms, whether or not 44011100 15 % Cat C (15 yrs) agglomerated, coniferous 440112 Wood; for fuel, in logs, in billets, in twigs, in faggots or similar forms, whether or not 44011200 15 % Cat C (15 yrs) agglomerated, non-coniferous 440121 Wood; for fuel, in chips or particles, coniferous, whether or not agglomerated 44012100 15 % Cat C (15 yrs) 440122 Wood; for fuel, in chips or particles, non-coniferous, whether or not agglomerated 44012200 15 % Cat C (15 yrs) 440131 Wood; for fuel, sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or 44013100 15 % Cat C (15 yrs) similar forms; wood pellets 180/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440139 Wood; for fuel, sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or 44013900 15 % Cat C (15 yrs) similar forms; other than wood pellets 440140 Wood; for fuel, sawdust and wood waste and scrap, not agglomerated 44014090 15 % Cat C (15 yrs) 440210 Wood; charcoal of bamboo (including shell or nut charcoal), whether or not agglomerated 44021000 15 % Cat C (15 yrs) 440290 Wood; charcoal of wood other than bamboo (including shell or nut charcoal), whether or not 44029000 15 % Cat C (15 yrs) agglomerated 440311 Wood; coniferous species, in the rough, whether or not stripped of bark or sapwood, or roughly 44031100 0 % Cat A (5 yrs) squared; treated with paint, stains, creosote or other preservatives 440312 Wood; non-coniferous species, in the rough, whether or not stripped of bark or sapwood, or 44031200 0 % Cat A (5 yrs) roughly squared; treated with paint, stains, creosote or other preservatives 440321 Wood; coniferous species, of pine (Pinus spp.), in the rough, whether or not stripped of bark or 44032190 0 % Cat A (5 yrs) sapwood, or roughly squared, untreated, of which any cross-sectional dimension is 15 cm or more 440322 Wood; coniferous species, of pine (Pinus spp.), in the rough, whether or not stripped of bark or 44032200 0 % Cat A (5 yrs) sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 440323 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or 44032390 0 % Cat A (5 yrs) not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is 15 cm or more 440324 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or 44032400 0 % Cat A (5 yrs) not stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm ELI: http://data.europa.eu/eli/dec/2025/541/oj 181/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440325 Wood; coniferous species n.e.c in headings 4403.21 or 4403.23, in the rough, whether or not 44032590 0 % Cat A (5 yrs) stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is 15 cm or more 440326 Wood; coniferous species n.e.c in headings 4403.22 or 4403.24, in the rough, whether or not 44032600 0 % Cat A (5 yrs) stripped of bark or sapwood, or roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 440341 Wood, tropical; as specified in Subheading Note 2 to this Chapter, dark red meranti, light red 44034100 0 % Cat A (5 yrs) meranti and meranti bakau, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated 440349 Wood, tropical; other than dark red meranti, light red meranti and meranti bakau, in the rough, 44034985 0 % Cat A (5 yrs) whether or not stripped of bark or sapwood, or roughly squared, untreated 440391 Wood; oak, in the rough, whether or not stripped of bark or sapwood, or roughly squared, 44039100 0 % Cat A (5 yrs) untreated 440393 Wood; of beech (Fagus spp.), in the rough, whether or not stripped of bark or sapwood, or 44039300 0 % Cat A (5 yrs) roughly squared, untreated, of which any cross-sectional dimension is 15 cm or more 440394 Wood; of beech (Fagus spp.), in the rough, whether or not stripped of bark or sapwood, or 44039400 0 % Cat A (5 yrs) roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 440395 Wood; of birch (Betula spp.), in the rough, whether or not stripped of bark or sapwood, or 44039590 0 % Cat A (5 yrs) roughly squared, untreated, of which any cross-sectional dimension is 15 cm or more 440396 Wood; of birch (Betula spp.), in the rough, whether or not stripped of bark or sapwood, or 44039600 0 % Cat A (5 yrs) roughly squared, untreated, of which any cross-sectional dimension is less than 15 cm 440397 Wood; of poplar and aspen (Populus spp.), in the rough, whether or not stripped of bark or 44039700 0 % Cat A (5 yrs) sapwood, or roughly squared, untreated 182/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440398 Wood; of eucalyptus (Eucalyptus spp.), in the rough, whether or not stripped of bark or 44039800 0 % Cat A (5 yrs) sapwood, or roughly squared, untreated 440399 Wood; in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, 44039900 0 % Cat A (5 yrs) n.e.c. in heading no. 4403 440410 Wood; coniferous, split poles, piles, pickets, stakes, pointed but not sawn lengthwise; sticks for 44041000 0 % Cat A (5 yrs) umbrellas, tool handles etc, roughly trimmed but not turned or bent; chipwood etc, hoopwood 440420 Wood; non-coniferous, split poles, piles, pickets, stakes, pointed but not sawn lengthwise; sticks 44042000 0 % Cat A (5 yrs) for umbrellas, tool handles etc, roughly trimmed but not turned or bent; chipwood etc, hoopwood 440500 Wood; wood wool and wood flour 44050000 0 % Cat A (5 yrs) 440611 Wood; railway or tramway sleepers (cross-ties), not impregnated, coniferous 44061100 0 % Cat A (5 yrs) 440612 Wood; railway or tramway sleepers (cross-ties), not impregnated, non- coniferous 44061200 0 % Cat A (5 yrs) 440691 Wood; railway or tramway sleepers (cross-ties), impregnated, coniferous 44069100 0 % Cat A (5 yrs) 440692 Wood; railway or tramway sleepers (cross-ties), impregnated, non- coniferous 44069200 0 % Cat A (5 yrs) 440711 Wood; coniferous species, of pine (Pinus spp.), sawn or chipped lengthwise, sliced or peeled, 44071190 0 % Cat D (20 yrs) whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm 440712 Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), sawn or chipped lengthwise, 44071290 0 % Cat D (20 yrs) sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm ELI: http://data.europa.eu/eli/dec/2025/541/oj 183/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440719 Wood; coniferous species, other than of pine (Pinus spp.) or fir (Abies spp.) or spruce (Picea 44071990 0 % Cat D (20 yrs) spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm 440721 Wood, tropical; as specified in Subheading Note 2 to this Chapter, mahogany (Swietenia spp.), 44072199 0 % Cat A (5 yrs) sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, thicker than 6mm 440722 Wood, tropical; virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, whether 44072299 0 % Cat A (5 yrs) or not planed, sanded or end-jointed, thicker than 6mm 440725 Wood, tropical; dark red meranti, light red meranti and meranti bakau, sawn or chipped 44072590 0 % Cat A (5 yrs) lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, thicker than 6mm 440726 Wood, tropical; white lauan, white meranti, white seraya, yellow meranti and alan, sawn or 44072690 0 % Cat A (5 yrs) chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, thicker than 6mm 440727 Wood, tropical; sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44072799 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 440728 Wood, tropical; iroko, sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44072899 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 440729 Wood, tropical, n.e.c. in item no. 4407.2, sawn or chipped lengthwise, sliced or peeled, whether 44072998 0 % Cat A (5 yrs) or not planed, sanded or end-jointed, of a thickness exceeding 6mm 440791 Wood; oak (Quercus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44079190 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 184/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440792 Wood; beech (Fagus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44079200 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 440793 Wood; maple (Acer spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44079399 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 440794 Wood; cherry (Prunus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not 44079499 0 % Cat A (5 yrs) planed, sanded or end-jointed, thicker than 6mm 440795 Wood; ash (Fraxinus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, 44079599 0 % Cat A (5 yrs) sanded or end-jointed, thicker than 6mm 440796 Wood; of birch (Betula spp.), sawn or chipped lengthwise, sliced or peeled, of a thickness 44079699 0 % Cat A (5 yrs) exceeding 6mm, whether or not planed, sanded or finger- jointed 440797 Wood; of poplar and aspen (Populus spp.), sawn or chipped lengthwise, sliced or peeled, of 44079799 0 % Cat A (5 yrs) a thickness exceeding 6mm, whether or not planed, sanded or finger-jointed 440799 Wood; sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6mm, whether or 44079990 0 % Cat A (5 yrs) not planed, sanded or finger-jointed, n.e.c. in heading no. 4407 440810 Wood; coniferous, sheets for veneering (including those obtained by slicing laminated wood), for 44081098 0 % Cat A (5 yrs) plywood or similar laminated wood and other wood, sawn lengthwise, sliced or peeled, planed or not, sanded, spliced or end- jointed, not over 6 mm thick ELI: http://data.europa.eu/eli/dec/2025/541/oj 185/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 440831 Wood, tropical; as specified in Subheading Note 2 to this Chapter, dark red meranti, light red 44083130 0 % Cat A (5 yrs) meranti, meranti bakau, sheets for veneer, plywood or other wood, sawn lengthwise, sliced or peeled, planed or not, sanded or end- jointed, not thicker than 6mm 440839 Wood, of tropical wood; as in Subheading note 2 to this Chapter, n.e.c. in heading no. 4408.31, 44083995 0 % Cat A (5 yrs) sheets for veneer or plywood, other wood sawn length wise, sliced or peeled, whether or not planed, sanded or end-jointed, not thicker than 6mm 440890 Wood; n.e.c. in heading no. 4408, sheets for veneer or plywood, other wood sawn lengthwise, 44089095 0 % Cat A (5 yrs) sliced or peeled, whether or not planed, sanded or end- jointed, not exceeding 6mm in thickness 440910 Wood; coniferous (including unassembled strips and friezes for parquet flooring), continuously 44091018 0 % Cat A (5 yrs) shaped along any edges, ends or faces, whether or not planed, sanded or end-jointed 440921 Wood; bamboo (including unassembled strips and friezes for parquet flooring), continuously 44092100 0 % Cat A (5 yrs) shaped along any edges, ends or faces, whether or not planed, sanded or end-jointed 440922 Wood; tropical (including unassembled strips and friezes for parquet flooring), continuously 44092200 0 % Cat A (5 yrs) shaped along any edges, ends or faces, whether or not planed, sanded or end-jointed 440929 Wood; non-coniferous, other than bamboo or tropical wood, (including unassembled strips and 44092999 0 % Cat A (5 yrs) friezes for parquet flooring), continuously shaped along any edges, ends or faces, whether or not planed, sanded or end-jointed 441011 Particle board of wood, whether or not agglomerated with resins or other organic binding 44101190 0 % Cat A (5 yrs) substances 186/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 441012 Oriented strand board (OSB) of wood, whether or not agglomerated with resins or other organic 44101290 0 % Cat A (5 yrs) binding substances 441019 Wafer board and similar board of wood n.e.c. in item no. 4410.1, whether or not agglomerated 44101900 0 % Cat A (5 yrs) with resins or other organic binding substances 441090 Particle board, oriented strand board (OSB) and similar board of ligneous materials other than 44109000 0 % Cat A (5 yrs) wood, whether or not agglomerated with resins or other organic binding substances 441112 Medium density fibreboard (MDF), of a thickness not exceeding 5 mm 44111290 0 % Cat A (5 yrs) 441113 Medium density fibreboard (MDF), of a thickness exceeding 5 mm but not exceeding 9 mm 44111390 0 % Cat A (5 yrs) 441114 Medium density fibreboard (MDF), of a thickness exceeding 9 mm 44111490 0 % Cat A (5 yrs) 441192 Fibreboard (other than MDF) of a density exceeding 0.8g/cm3, of wood or other ligneous 44119290 0 % Cat A (5 yrs) materials, bonded or not with resins or other organic substances 441193 Fibreboard (other than MDF) of a density exceeding 0.5g/cm3 but not 0.8g/cm3, of wood or 44119390 0 % Cat A (5 yrs) other ligneous materials, bonded or not with resins or other organic substances 441194 Fibreboard (other than MDF) of a density not exceeding 0.5g/cm3, of wood or other ligneous 44119490 0 % Cat A (5 yrs) materials, bonded or not with resins or other organic substances 441210 Plywood, veneered panels and similar laminated wood; of bamboo 44121000 0 % Cat A (5 yrs) 441231 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at 44123190 0 % Cat A (5 yrs) least one outer ply of tropical wood 441233 Plywood; with sheets of wood only; not bamboo; each ply 6mm or less, with at least one outer 44123300 0 % Cat A (5 yrs) ply of alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, aspen, robinia, tulipwood or walnut ELI: http://data.europa.eu/eli/dec/2025/541/oj 187/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 441234 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with at 44123400 0 % Cat A (5 yrs) least one outer ply of non-coniferous wood not listed in subheading 4412.33 441239 Plywood; consisting only of sheets of wood (not bamboo), each ply 6mm or thinner, with both 44123900 0 % Cat A (5 yrs) outer plies of coniferous wood 441294 Blockboard, laminboard and battenboard (not bamboo, and other than plywood consisting only 44129490 0 % Cat A (5 yrs) of sheets of wood each ply 6mm or thinner) 441299 Plywood, veneered panels and similar laminated wood (other than blockboard, laminboard and 44129985 0 % Cat A (5 yrs) battenboard, other than of bamboo, and other than plywood consisting only of sheets of wood each ply 6mm or thinner) 441300 Wood; densified wood, in blocks, plates, strips or profile shapes 44130000 0 % Cat A (5 yrs) 441400 Wooden frames; for paintings, photographs, mirrors or similar objects 44140090 15 % Cat C (15 yrs) 441510 Wood; cases, boxes, crates, drums, similar packings and cable-drums 44151090 15 % Cat C (15 yrs) 441520 Wood; pallets, box pallets and other load boards; pallet collars 44152090 15 % Cat C (15 yrs) 441600 Wood; casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, 44160000 0 % Cat A (5 yrs) including staves 441700 Wood; tools, tool bodies, tool handles, broom or brush bodies and handles, boot and shoe lasts 44170000 15 % Cat C (15 yrs) and trees, of wood 441810 Wood; windows, French-windows and their frames 44181090 0 % Cat A (5 yrs) 441820 Wood; doors and their frames and thresholds 44182080 0 % Cat A (5 yrs) 441840 Wood; shuttering for concrete constructional work 44184000 0 % Cat A (5 yrs) 188/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 441850 Wood; shingles and shakes 44185000 15 % Cat C (15 yrs) 441860 Wood; posts and beams 44186000 0 % Cat A (5 yrs) 441873 Wood; assembled flooring panels, of bamboo or with at least the top layer (wear layer) of 44187390 0 % Cat A (5 yrs) bamboo 441874 Wood; assembled flooring panels, not of bamboo or with at least the top layer (wear layer) of 44187400 0 % Cat A (5 yrs) bamboo, for mosaic floors 441875 Wood; assembled flooring panels, not of bamboo or with at least the top layer (wear layer) of 44187500 0 % Cat A (5 yrs) bamboo, multilayer 441879 Wood; assembled flooring panels, n.e.c in headings 4418.73, 4418.74 or 4418.75 44187900 0 % Cat A (5 yrs) 441891 Wood; builders' joinery and carpentry of wood n.e.c. in heading no. 4418, of bamboo 44189100 0 % Cat A (5 yrs) 441899 Wood; builders' joinery and carpentry of wood n.e.c. in heading no. 4418, other than of 44189990 0 % Cat A (5 yrs) bamboo 441911 Tableware and kitchenware, of wood; of bamboo, bread boards, chopping boards and similar 44191100 15 % Cat C (15 yrs) boards 441912 Tableware and kitchenware, of wood; of bamboo, chopsticks 44191200 15 % Cat C (15 yrs) 441919 Tableware and kitchenware, of wood; of bamboo, n.e.c. in heading 4419 44191900 15 % Cat C (15 yrs) 441990 Tableware and kitchenware, of wood; not of bamboo 44199090 15 % Cat C (15 yrs) 442010 Wood; statuettes and other ornaments of wood 44201019 15 % Cat C (15 yrs) 442090 Wood; marquetry and inlaid wood, caskets and cases for jewellery or cutlery and similar articles 44209099 15 % Cat C (15 yrs) of wood, wooden articles of furniture not falling in chapter 94 ELI: http://data.europa.eu/eli/dec/2025/541/oj 189/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 442110 Wood; clothes hangers 44211000 15 % Cat C (15 yrs) 442191 Wood; of bamboo, articles n.e.c. in heading no. 4414 to 4420 (excluding clothes hangers) 44219100 15 % Cat C (15 yrs) 442199 Wood; not of bamboo, articles n.e.c. in heading no. 4414 to 4420 (excluding clothes hangers) 44219999 15 % Cat C (15 yrs) 450110 Cork; natural cork, raw or simply prepared 45011000 0 % Cat A (5 yrs) 450190 Cork; waste cork, crushed, granulated or ground cork 45019000 0 % Cat A (5 yrs) 450200 Cork; natural cork, debacked or roughly squared, or in rectangular (including square) blocks, 45020000 0 % Cat A (5 yrs) plates, sheets or strip, (including sharp-edged blanks for corks or stoppers) 450310 Cork; corks and stoppers, of natural cork 45031090 19 % Cat C (15 yrs) 450390 Cork; articles of natural cork other than corks and stoppers 45039000 19 % Cat C (15 yrs) 450410 Cork; blocks, plates, sheets and strip, tiles of any shape, solid cylinders (including discs), of 45041099 19 % Cat C (15 yrs) agglomerated cork (with or without a binding substance) 450490 Cork; articles of agglomerated cork (with or without a binding substance), n.e.c. in heading no. 45049080 19 % Cat C (15 yrs) 4504 460121 Plaiting materials, plaits and similar products of plaiting materials; mats, matting and screens, of 46012190 23 % Cat E (excl) bamboo 460122 Plaiting materials, plaits and similar products of plaiting materials; mats, matting and screens, of 46012290 23 % Cat E (excl) rattan 460129 Plaiting materials, plaits and similar products of plaiting materials; mats, matting and screens, of 46012990 23 % Cat E (excl) vegetable materials other than bamboo or rattan 460192 Plaiting materials, plaits and similar products of plaiting materials; (not mats, matting or 46019290 15 % Cat E (excl) screens), of bamboo 190/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 460193 Plaiting materials, plaits and similar products of plaiting materials; (not mats, matting or 46019390 15 % Cat E (excl) screens), of rattan 460194 Plaiting materials, plaits and similar products of plaiting materials; (not mats, matting or 46019490 15 % Cat E (excl) screens), of vegetable materials other than bamboo or rattan 460199 Plaiting materials, plaits and similar products of plaiting materials; products of non-vegetable 46019990 15 % Cat E (excl) materials 460211 Basketwork, wickerwork and other articles; of bamboo, made directly to shape from plaiting 46021100 23 % Cat E (excl) materials or made up from goods of heading no. 4601 460212 Basketwork, wickerwork and other articles; of rattan, made directly to shape from plaiting 46021200 23 % Cat E (excl) materials or made up from goods of heading no. 4601 460219 Basketwork, wickerwork and other articles; of vegetable materials (not bamboo or rattan), made 46021990 23 % Cat E (excl) directly to shape from plaiting materials or made up from goods of heading no. 4601; articles of loofah 460290 Basketwork, wickerwork and other articles; of non-vegetable materials, made directly to shape 46029000 15 % Cat E (excl) from plaiting materials or made up from goods of heading no. 4601 470100 Wood pulp; mechanical wood pulp 47010090 0 % Cat A (5 yrs) 470200 Wood pulp; chemical wood pulp, dissolving grades 47020000 0 % Cat A (5 yrs) 470311 Wood pulp; chemical wood pulp, soda or sulphate, (other than dissolving grades), unbleached, 47031100 0 % Cat A (5 yrs) of coniferous wood 470319 Wood pulp; chemical wood pulp, soda or sulphate, (other than dissolving grades), unbleached, 47031900 0 % Cat A (5 yrs) of non-coniferous wood 470321 Wood pulp; chemical wood pulp, soda or sulphate, (other than dissolving grades), semi-bleached 47032100 0 % Cat A (5 yrs) or bleached, of coniferous wood ELI: http://data.europa.eu/eli/dec/2025/541/oj 191/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 470329 Wood pulp; chemical wood pulp, soda or sulphate, (other than dissolving grades), semi-bleached 47032900 0 % Cat A (5 yrs) or bleached, of non-coniferous wood 470411 Wood pulp; chemical wood pulp, sulphite, (other than dissolving grades), unbleached, of 47041100 0 % Cat A (5 yrs) coniferous wood 470419 Wood pulp; chemical wood pulp, sulphite, (other than dissolving grades), unbleached, of 47041900 0 % Cat A (5 yrs) non-coniferous wood 470421 Wood pulp; chemical wood pulp, sulphite, (other than dissolving grades), semi-bleached or 47042100 0 % Cat A (5 yrs) bleached, of coniferous wood 470429 Wood pulp; chemical wood pulp, sulphite, (other than dissolving grades), semi-bleached or 47042900 0 % Cat A (5 yrs) bleached, of non-coniferous wood 470500 Wood pulp; obtained by a combination of mechanical and chemical pulping processes 47050000 0 % Cat A (5 yrs) 470610 Pulp; cotton linters pulp 47061000 0 % Cat A (5 yrs) 470620 Pulp; of fibres derived from recovered (waste and scrap) paper or paperboard 47062000 0 % Cat A (5 yrs) 470630 Pulp; of bamboo 47063000 0 % Cat A (5 yrs) 470691 Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered 47069100 0 % Cat A (5 yrs) (waste and scrap) paper or paperboard or from cotton linters pulp, mechanical 470692 Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered 47069200 0 % Cat A (5 yrs) (waste and scrap) paper or paperboard or from cotton linters pulp, chemical 470693 Pulp; of fibrous cellulosic material, other than of bamboo or fibres derived from recovered 47069300 0 % Cat A (5 yrs) (waste and scrap) paper or paperboard or from cotton linters pulp, obtained by a combination of mechanical and chemical processes 192/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 470710 Paper or paperboard; waste and scrap, of unbleached kraft paper or paperboard or corrugated 47071000 0 % Cat A (5 yrs) paper or paperboard 470720 Paper or paperboard; waste and scrap, paper or paperboard made mainly of bleached chemical 47072000 0 % Cat A (5 yrs) pulp, not coloured in the mass 470730 Paper or paperboard; waste and scrap, paper or paperboard made mainly of mechanical pulp (e. 47073090 0 % Cat A (5 yrs) g. newspapers, journals and similar printed matter) 470790 Paper or paperboard; waste and scrap, of paper or paperboard n.e.c. in heading no. 4707 and of 47079090 0 % Cat A (5 yrs) unsorted waste and scrap 480100 Newsprint; made of fibres obtained essentially by a chemi-mechanical process or of a weight, per 48010000 15 % Cat C (15 yrs) m2, of more than 57g but not more than 65g, in rolls or sheets 480210 Hand-made paper or paperboard 48021000 15 % Cat C (15 yrs) 480220 Uncoated paper and paperboard (not 4801 or 4803); of a kind used as a base for 48022000 15 % Cat C (15 yrs) photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard, in rolls or sheets 480240 Uncoated paper and paperboard (not 4801 or 4803); wallpaper base, in rolls or sheets 48024090 15 % Cat C (15 yrs) 480254 Uncoated paper and paperboard (not 4801 or 4803); printing, writing or graphic, 10 % or less 48025400 15 % Cat C (15 yrs) by weight of mechanical or chemi-mechanical processed fibre, weighing less than 40g/m2, in rolls or sheets 480255 Uncoated paper and paperboard (not 4801 or 4803); printing, writing or graphic, 10 % or less 48025590 15 % Cat C (15 yrs) by weight of mechanical or chemi-mechanical processed fibre, weighing 40g/m2 to 150g/m2, in rolls ELI: http://data.europa.eu/eli/dec/2025/541/oj 193/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 480256 Uncoated paper and paperboard (not 4801 or 4803); printing, writing or graphic, 10 % or less 48025680 15 % Cat C (15 yrs) by weight of mechanical or chemi-mechanical processed fibre, weight 40-150g/m2, in sheets 435mm or less by 297mm or less (unfolded) 480257 Uncoated paper and paperboard (not 4801 or 4803); printing, writing or graphic, 10 % or less 48025700 15 % Cat C (15 yrs) by weight of mechanical or chemi-mechanical processed fibre, weight 40-150g/m2, n.e.c. in item no. 4802.55 or 4802.56 480258 Uncoated paper and paperboard (not 4801 or 4803); printing, writing or graphic, 10 % or less 48025890 15 % Cat C (15 yrs) by weight of mechanical or chemi-mechanical processed fibre, weighing more than 150g/m2 480261 Uncoated paper and paperboard (not 4801 or 4803); over 10 % by weight of mechanical or 48026180 15 % Cat C (15 yrs) chemi-mechanical processed fibre, in rolls 480262 Uncoated paper and paperboard (not 4801 or 4803); over 10 % by weight of mechanical or 48026200 15 % Cat C (15 yrs) chemi-mechanical processed fibre, in sheets 435mm or less by 297mm or less (unfolded) 480269 Uncoated paper and paperboard (not 4801 or 4803); over 10 % by weight of mechanical or 48026900 15 % Cat C (15 yrs) chemi-mechanical processed fibre, other than rolls, other than sheets 435mm or less by 297mm or less (unfolded) 480300 Tissue, towel, napkin stock or similar; for household or sanitary use, cellulose, wadding webs of 48030090 15 % Cat C (15 yrs) cellulose fibres, in rolls exceeding 36cm in width or rectangular sheets with one side more than 36cm in unfolded state 194/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 480411 Kraft paper and paperboard; kraftliner, uncoated, unbleached, in rolls or sheets, other than that 48041190 15 % Cat C (15 yrs) of heading no. 4802 or 4803 480419 Kraft paper and paperboard; kraftliner, uncoated, bleached, in rolls or sheets, other than that of 48041990 15 % Cat C (15 yrs) heading no. 4802 or 4803 480421 Kraft paper and paperboard; sack kraft paper, uncoated, unbleached, in rolls or sheets, other 48042190 15 % Cat C (15 yrs) than that of heading no. 4802 or 4803 480429 Kraft paper and paperboard; sack kraft paper, uncoated, bleached, in rolls or sheets, other than 48042990 15 % Cat C (15 yrs) that of heading no. 4802 or 4803 480431 Kraft paper and paperboard; uncoated, unbleached, weight 150g/m2 or less, in rolls or sheets, 48043180 15 % Cat C (15 yrs) other than that of heading no. 4802 or 4803 480439 Kraft paper and paperboard; uncoated, bleached, weight 150g/m2 or less, in rolls or sheets, 48043980 15 % Cat C (15 yrs) other than that of heading no. 4802 or 4803 480441 Kraft paper and paperboard; uncoated, unbleached, weight more than 150g/m2 but less than 48044198 15 % Cat C (15 yrs) 225g/m2, in rolls or sheets, other than that of heading no. 4802 or 4803 480442 Kraft paper and paperboard; uncoated, weight between 150 and 225g/m2, bleached uniformly 48044200 15 % Cat C (15 yrs) throughout, more than 95 % of total fibre content consists of chemically processed wood fibres, in rolls or sheets 480449 Kraft paper and paperboard; uncoated, weight more than 150g/m2 but less than 225g/m2, in 48044900 15 % Cat C (15 yrs) rolls or sheets, n.e.c. in item no. 4804.4, other than that of heading no. 4802 or 4803 480451 Kraft paper and paperboard; uncoated, unbleached, weight 225g/m2 or more, in rolls or sheets, 48045100 15 % Cat C (15 yrs) other than that of heading no. 4802 or 4803 480452 Kraft paper and paperboard; uncoated, weight 225g/m2 or more, bleached uniformly 48045200 15 % Cat C (15 yrs) throughout, more than 95 % of total fibre content consists of chemically processed wood fibres, in rolls or sheets ELI: http://data.europa.eu/eli/dec/2025/541/oj 195/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 480459 Kraft paper and paperboard; uncoated, weight 225g/m2 or more, in rolls or sheets, n.e.c. in item 48045990 15 % Cat C (15 yrs) no. 4804.5, other than that of heading no. 4802 or 4803 480511 Paper and paperboard; uncoated, semi-chemical fluting paper, rolls or sheets 48051100 15 % Cat C (15 yrs) 480512 Paper and paperboard; uncoated, straw fluting paper, rolls or sheets 48051200 15 % Cat C (15 yrs) 480519 Paper and paperboard; uncoated, fluting paper other than semi-chemical or straw, rolls or sheets 48051990 15 % Cat C (15 yrs) 480524 Paper & paperboard; uncoated, testliner (recycled linerboard), weight 150g/m2, or less, in rolls 48052400 15 % Cat C (15 yrs) or sheets 480525 Paper & paperboard; uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or 48052500 15 % Cat C (15 yrs) sheets 480530 Paper and paperboard; sulphite wrapping paper, uncoated, in rolls or sheets 48053000 15 % Cat C (15 yrs) 480540 Paper and paperboard; filter paper and paperboard, uncoated, in rolls or sheets 48054000 15 % Cat C (15 yrs) 480550 Paper and paperboard; felt paper and paperboard, uncoated, in rolls or sheets 48055000 15 % Cat C (15 yrs) 480591 Paper and paperboard; uncoated, weight 150g/m2 or less, in rolls or sheets, n.e.c. in heading 48059100 15 % Cat C (15 yrs) no.4805 480592 Paper and paperboard; uncoated, weight more than 150g/m2 but less than 225 g/m2, in rolls or 48059200 15 % Cat C (15 yrs) sheets, n.e.c. in heading no. 4805 480593 Paper and paperboard; uncoated, weight 225/m2 or more, in rolls or sheets, n.e.c. in heading no. 48059380 15 % Cat C (15 yrs) 4805 196/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 480610 Paper; vegetable parchment, in rolls or sheets 48061000 15 % Cat C (15 yrs) 480620 Paper; greaseproof papers, in rolls or sheets 48062000 15 % Cat C (15 yrs) 480630 Paper; tracing papers, in rolls or sheets 48063000 15 % Cat C (15 yrs) 480640 Paper; glassine and other glazed transparent or translucent papers, in rolls or sheets 48064090 15 % Cat C (15 yrs) 480700 Paper and paperboard; composite (made by sticking layers together with an adhesive), not 48070080 15 % Cat C (15 yrs) surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 480810 Paper and paperboard; corrugated, whether or not perforated, in rolls or sheets, other than 48081000 15 % Cat C (15 yrs) paper of heading 4803 480840 Paper and paperboard; kraft paper, creped or crinkled, whether or not embossed or perforated, 48084000 15 % Cat C (15 yrs) in rolls or sheets, other than paper of heading 4803 480890 Paper and paperboard; other than corrugated (with or without glued flat surface sheets) or kraft 48089000 15 % Cat C (15 yrs) paper, creped or crinkled, whether or not embossed or perforated, in rolls or sheets, other than paper of heading 4803 480920 Paper; self-copy paper, whether or not printed, in rolls or sheets 48092000 15 % Cat C (15 yrs) 480990 Paper; carbon paper and other copying or transfer papers (including coated or impregnated 48099000 15 % Cat C (15 yrs) paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 481013 Paper and paperboard; coated with kaolin or other inorganic substances, for printing & writing, 48101300 15 % Cat C (15 yrs) graphics, containing no, or not more than 10 % by weight of total fibres obtained by mechanical or chemi-mechanical process, in rolls 481014 Paper and paperboard; coated with kaolin or other inorganic substances, for 48101400 15 % Cat C (15 yrs) printing/writing/graphics, having 10 % or less by weight of total fibres got mechanical/chemi-mechanical process, sheets, sides 435mm or less by 297mm or less, unfolded, ELI: http://data.europa.eu/eli/dec/2025/541/oj 197/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 481019 Paper and paperboard; coated with kaolin or other inorganic substances, for 48101900 15 % Cat C (15 yrs) printing/writing/graphics, having 10 % or less by weight of total fibres got by mechanical/chemi-mechanical process, sides exceeding 435mm and 297mm, unfolded, sheets 481022 Paper and paperboard; coated with kaolin or other inorganic substances only, having more than 48102200 15 % Cat C (15 yrs) 10 % of mechanical or chemi-mechanical processed fibres, for writing, printing or other graphic purposes, light-weight coated paper, in rolls or sheets 481029 Paper and paperboard; coated with kaolin or other inorganic substances only, having more than 48102980 15 % Cat C (15 yrs) 10 % of mechanically processed fibres, (excluding light-weight paper), for writing, printing or other graphic purposes, in rolls or sheets 481031 Kraft paper and paperboard; uniformly bleached throughout, coated with inorganic substances, 48103100 15 % Cat C (15 yrs) more than 95 % of chemically processed wood fibres, weight 150g/m2 or less, for non-graphic purposes, in rolls or sheets 481032 Kraft paper and paperboard; uniformly bleached throughout, coated with inorganic substances, 48103290 15 % Cat C (15 yrs) more than 95 % of chemically processed wood fibres, weight more than 150g/m2, for non-graphic purposes, in rolls or sheets 481039 Kraft paper and paperboard; coated with kaolin or other inorganic substances only, for 48103900 15 % Cat C (15 yrs) non-graphic purposes, n.e.c. in item no. 4810.31 and 4810.32, in rolls or sheets 481092 Paper and paperboard; multi-ply, coated with kaolin or other inorganic substances only, for 48109290 15 % Cat C (15 yrs) non-graphic purposes, n.e.c. in heading no. 4810, in rolls or sheets 481099 Paper and paperboard; coated with inorganic substances only, whether or not surface-coloured, 48109980 15 % Cat C (15 yrs) surface-decorated or printed, n.e.c. in heading no. 4810, in rolls or sheets 198/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 481110 Paper and paperboard; tarred, bituminised or asphalted, in rolls or sheets, other than goods of 48111000 15 % Cat C (15 yrs) heading no. 4803, 4809, or 4810 481141 Paper and paperboard; self-adhesive, in rolls or sheets, other than goods of heading no. 4803, 48114190 15 % Cat C (15 yrs) 4809, or 4810 481149 Paper and paperboard; gummed or adhesive paper and paperboard (excluding self-adhesive), in 48114900 15 % Cat C (15 yrs) rolls or sheets, other than goods of heading no. 4803, 4809, or 4810 481151 Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), 48115100 15 % Cat C (15 yrs) bleached, weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 4810 481159 Paper and paperboard; coated, impregnated or covered with plastics (excluding adhesives), other 48115900 15 % Cat C (15 yrs) than bleached and weighing more than 150g/m2, other than goods of heading no. 4803, 4809, or 4810 481160 Paper and paperboard; coated or impregnated with wax, paraffin wax, stearin, oil or glycerol, 48116000 15 % Cat C (15 yrs) other than goods of heading no. 4803, 4809, or 4810 481190 Paper, paperboard, cellulose wadding and webs of soft cellulose fibres; coated, impregnated, 48119000 15 % Cat C (15 yrs) covered, surface-decorated or surface-coloured, n.e.c. in heading no. 4811, in rolls or sheets 481200 Paper pulp; filter blocks, slabs and plates of paper pulp 48120000 15 % Cat C (15 yrs) 481310 Paper, cigarette; in the form of booklets or tubes 48131000 15 % Cat C (15 yrs) 481320 Paper, cigarette; in rolls of a width not exceeding 5cm 48132000 15 % Cat C (15 yrs) 481390 Paper, cigarette; (other than in rolls of a width not exceeding 5cm, or in booklets or tubes) 48139090 15 % Cat C (15 yrs) 481420 Wallpaper and similar wall coverings; coated or covered on the face side, with a grained, 48142000 15 % Cat C (15 yrs) embossed, coloured, design-printed or otherwise decorated layer of plastics ELI: http://data.europa.eu/eli/dec/2025/541/oj 199/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 481490 Wallpaper and similar wall coverings and window transparencies of paper; n.e.c. in heading 48149070 15 % Cat C (15 yrs) 4814 481620 Paper; self-copy paper (other than those of heading no. 4809), whether or not put up in boxes 48162000 15 % Cat C (15 yrs) 481690 Paper; carbon paper and other copying or transfer papers (other than those of heading no. 48169000 15 % Cat C (15 yrs) 4809), n.e.c. in item no. 4816.20 481710 Paper and paperboard; envelopes 48171000 15 % Cat C (15 yrs) 481720 Paper and paperboard; letter cards, plain postcards and correspondence cards 48172000 15 % Cat C (15 yrs) 481730 Paper and paperboard; boxes, pouches, wallets and writing compendiums containing an 48173000 15 % Cat C (15 yrs) assortment of paper stationery 481810 Paper articles; toilet paper 48181090 0 % Cat D (20 yrs) 481820 Paper articles; handkerchiefs, cleansing or facial tissues and towels 48182099 15 % Cat E (excl) 481830 Paper articles; tablecloths and serviettes, of paper, cellulose wadding or fibres 48183000 15 % Cat E (excl) 481850 Paper articles; apparel and clothing accessories of paper, cellulose wadding or fibres 48185000 33 % Cat E (excl) 481890 Paper articles; articles of paper, cellulose wadding or fibres, n.e.c. in heading no. 4818 48189090 15 % Cat E (excl) 481910 Paper and paperboard; cartons, boxes and cases, of corrugated paper or paperboard 48191000 15 % Cat C (15 yrs) 481920 Paper and paperboard; folding cartons, boxes and cases, of non-corrugated paper or paperboard 48192000 15 % Cat C (15 yrs) 481930 Paper and paperboard; sacks and bags of paper, paperboard, cellulose wadding or fibres, having 48193000 15 % Cat C (15 yrs) a base of a width of 40cm or more 481940 Paper and paperboard; sacks and bags, including cones, of paper, paperboard, cellulose wadding 48194000 15 % Cat C (15 yrs) or fibres, having a base width less than 40cm 200/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 481950 Paper and paperboard; packing containers, including record sleeves, of paper, paperboard, 48195000 15 % Cat C (15 yrs) cellulose wadding or fibres, n.e.c. in heading no. 4819 481960 Paper and paperboard; box files, letter trays, storage boxes and similar articles, used in offices, 48196000 15 % Cat C (15 yrs) shops or the like of paper, paperboard, cellulose wadding or webs of cellulose fibres 482010 Paper and paperboard; registers, account books, note books, order books, receipt books, letter 48201090 15 % Cat E (excl) pads, memorandum pads, diaries and similar articles 482020 Paper and paperboard; exercise books 48202000 0 % Cat C (15 yrs) 482030 Paper and paperboard; binders, folders and file covers 48203000 15 % Cat C (15 yrs) 482040 Paper and paperboard; manifold business forms and interleaved carbon sets 48204000 15 % Cat E (excl) 482050 Paper and paperboard; albums for samples or for collections 48205000 15 % Cat C (15 yrs) 482090 Paper or paperboard; stationery n.e.c. in heading no. 4820 48209000 15 % Cat C (15 yrs) 482110 Paper and paperboard; labels of all kinds, printed 48211090 15 % Cat C (15 yrs) 482190 Paper and paperboard; labels of all kinds, unprinted 48219090 15 % Cat C (15 yrs) 482210 Paper pulp, paper or paperboard; bobbins, spools, cops and similar supports, of a kind used for 48221000 15 % Cat C (15 yrs) winding textile yarn (whether or not perforated or hardened) 482290 Paper pulp, paper or paperboard; bobbins, spools, cops and similar supports, other than of 48229000 15 % Cat C (15 yrs) a kind used for winding textile yarn (whether or not perforated or hardened) 482320 Paper and paperboard; filter paper and paperboard 48232000 15 % Cat E (excl) 482340 Paper and paperboard; rolls, sheets and dials, printed for self-recording apparatus 48234000 15 % Cat E (excl) 482361 Paper and paperboard; trays, dishes, plates, cups and the like, of bamboo paper or paperboard 48236100 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 201/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 482369 Paper and paperboard; trays, dishes, plates, cups and the like, of paper or paperboard other than 48236990 15 % Cat E (excl) of bamboo 482370 Paper pulp; moulded of pressed articles or paper pulp 48237090 15 % Cat E (excl) 482390 Paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres; articles n.e.c. in 48239085 15 % Cat E (excl) heading no. 4823 490110 Printed matter; in single sheets, whether or not folded 49011000 0 % Cat A (5 yrs) 490191 Printed matter; dictionaries, encyclopaedias and serial instalments thereof 49019100 0 % Cat A (5 yrs) 490199 Printed matter; books, brochures, leaflets and similar printed matter n.e.c. in item no. 4901.10 49019900 0 % Cat A (5 yrs) or 4901.91 490210 Newspapers, journals and periodicals; whether or not illustrated or containing advertising 49021000 0 % Cat A (5 yrs) material, appearing at least four times a week 490290 Newspapers, journals and periodicals; whether or not illustrated or containing advertising 49029000 0 % Cat A (5 yrs) material, appearing less frequently than four times a week 490300 Printed matter; children's picture, drawing or colouring books 49030000 0 % Cat A (5 yrs) 490400 Music; printed or in manuscript, whether or not bound or illustrated 49040000 0 % Cat A (5 yrs) 490510 Globes; printed 49051000 0 % Cat A (5 yrs) 490591 Maps and hydrographic or similar charts; printed in book form, including atlases, topographical 49059100 0 % Cat A (5 yrs) plans and similar 490599 Maps and hydrographic or similar charts; (printed other than in book form), including wall 49059900 0 % Cat A (5 yrs) maps, topographical plans and similar 490600 Plans and drawings; for architectural, engineering, industrial, commercial, topographical or 49060000 0 % Cat A (5 yrs) similar, being originals drawn by hand; hand-written texts; photo- graphic reproductions; their carbon copies 202/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 490700 Unused postage, revenue or similar stamps of current or new issue in the country in which they 49070090 0 % Cat A (5 yrs) have, or will have, a recognised face value; stamp- impressed paper; cheque forms; banknotes, stock, share or bond certificates and the like of similar title 490810 Printed matter; transfers (decalcomanias), vitrifiable 49081000 15 % Cat C (15 yrs) 490890 Printed matter; transfers (decalcomanias), other than vitrifiable 49089000 15 % Cat C (15 yrs) 490900 Printed or illustrated postcards; printed cards bearing personal greetings, messages or 49090000 15 % Cat C (15 yrs) announcements, whether or not illustrated, with or without envelopes or trimmings 491000 Calendars; printed, of any kind, including calendar blocks 49100000 15 % Cat C (15 yrs) 491110 Printed matter; trade advertising material, commercial catalogues and like 49111010 0 % Cat C (15 yrs) 491110 Printed matter; trade advertising material, commercial catalogues and like 49111090 Tuvalu products 15 % Cat C (15 yrs) 491119 Printed matter; trade advertising material, commercial catalogues and like 49111090 0 % Cat C (15 yrs) 491191 Printed matter; pictures, designs and photographs, n.e.c. in item no. 4911.10 49119100 15 % Cat E (excl) 491191 Printed matter; pictures, designs and photographs, n.e.c. in item no. 4911.10 49119100 Tuvalu products 0 % Cat D (20 yrs) 491191 Printed matter; pictures, designs and photographs, n.e.c. in item no. 4911.10 49119100 Other 0 % Cat D (20 yrs) 491199 Printed matter; n.e.c. in heading no. 4911 49119900 15 % Cat C (15 yrs) 491199 Printed matter; n.e.c. in heading no. 4911 49119900 Tuvalu products 15 % Cat C (15 yrs) 491199 Printed matter; n.e.c. in heading no. 4911 49119900 Other 15 % Cat C (15 yrs) 500100 Silk; silk-worm cocoons suitable for reeling 50010000 0 % Cat A (5 yrs) 500200 Silk; raw silk (not thrown) 50020000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 203/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 500300 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) 50030000 0 % Cat A (5 yrs) 500400 Silk; yarn (other than yarn spun from silk waste), not put up for retail sale 50040090 15 % Cat C (15 yrs) 500500 Silk; yarn spun from silk waste, not put up for retail sale 50050090 15 % Cat C (15 yrs) 500600 Silk yarn and yarn spun from silk waste; put up for retail sale, and silk- worm gut 50060090 15 % Cat C (15 yrs) 500710 Silk; woven fabrics of noil silk 50071000 19 % Cat C (15 yrs) 500720 Silk; woven fabrics, containing 85 % or more by weight of silk or of silk waste other than noil 50072071 19 % Cat C (15 yrs) silk 500790 Silk; woven fabrics n.e.c. in heading no. 5007 50079090 19 % Cat C (15 yrs) 510111 Wool; (not carded or combed), greasy (including fleece-washed wool),shorn 51011100 0 % Cat A (5 yrs) 510119 Wool; (other than shorn), greasy (including fleece-washed wool), not carded or combed 51011900 0 % Cat A (5 yrs) 510121 Wool; (not carded or combed), degreased, (not carbonised), shorn 51012100 0 % Cat A (5 yrs) 510129 Wool; (not carded or combed), degreased, (not carbonised), (other than shorn) 51012900 0 % Cat A (5 yrs) 510130 Wool; (not carded or combed), carbonised 51013000 0 % Cat A (5 yrs) 510211 Hair; fine animal hair, not carded or combed, of kashmir (cashmere) goats 51021100 0 % Cat A (5 yrs) 510219 Hair; fine animal hair, not carded or combed, other than of kashmir (cashmere) goats 51021990 0 % Cat A (5 yrs) 510220 Hair; coarse animal hair, not carded or combed 51022000 0 % Cat A (5 yrs) 204/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 510310 Wool and hair; noils of wool or of fine animal hair, including yarn waste, but excluding 51031090 0 % Cat A (5 yrs) garnetted stock 510320 Wool and hair; waste of wool or of fine animal hair, including yarn waste, but excluding 51032000 0 % Cat A (5 yrs) garnetted stock and noils of wool or of fine animal hair 510330 Wool and hair; waste of coarse animal hair, including yarn waste, but excluding garnetted stock 51033000 0 % Cat A (5 yrs) 510400 Wool and hair; garnetted stock of wool or of fine or coarse animal hair 51040000 0 % Cat A (5 yrs) 510510 Wool; carded 51051000 0 % Cat A (5 yrs) 510521 Wool; wool tops and other combed wool, in fragments 51052100 0 % Cat A (5 yrs) 510529 Wool; wool tops and other combed wool, other than in fragments 51052900 0 % Cat A (5 yrs) 510531 Hair; fine animal hair, carded or combed, of kashmir (cashmere) goats 51053100 0 % Cat A (5 yrs) 510539 Hair; fine animal hair, carded or combed, other than of kashmir (cashmere) goats 51053900 0 % Cat A (5 yrs) 510540 Hair; coarse animal hair, carded or combed 51054000 0 % Cat A (5 yrs) 510610 Yarn; of carded wool, containing 85 % or more by weight of wool, not put up for retail sale 51061090 15 % Cat C (15 yrs) 510620 Yarn; of carded wool, containing less than 85 % by weight of wool, not put up for retail sale 51062099 15 % Cat C (15 yrs) 510710 Yarn; of combed wool, containing 85 % or more by weight of wool, not put up for retail sale 51071090 15 % Cat C (15 yrs) 510720 Yarn; of combed wool, containing less than 85 % by weight of wool, not put up for retail sale 51072099 15 % Cat C (15 yrs) 510810 Yarn; of fine animal hair, carded, not put up for retail sale 51081090 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 205/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 510820 Yarn; of fine animal hair, combed, not put up for retail sale 51082090 15 % Cat C (15 yrs) 510910 Yarn; of wool or of fine animal hair, containing 85 % or more by weight of wool or fine animal 51091090 15 % Cat C (15 yrs) hair, put up for retail sale 510990 Yarn; of wool or of fine animal hair, containing less than 85 % by weight of wool or fine animal 51099000 15 % Cat C (15 yrs) hair, put up for retail sale 511000 Yarn; of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not 51100000 15 % Cat C (15 yrs) put up for retail sale 511111 Fabrics, woven; of carded wool or of carded fine animal hair, containing 85 % or more by weight 51111100 23 % Cat C (15 yrs) of wool or of fine animal hair, of a weight not exceeding 300g/m2 511119 Fabrics, woven; of carded wool or of carded fine animal hair, containing 85 % or more by weight 51111900 23 % Cat C (15 yrs) of wool or of fine animal hair, of a weight exceeding 300g/m2 511120 Fabrics, woven; of carded wool or carded fine animal hair, containing less than 85 % by weight 51112000 23 % Cat C (15 yrs) of wool or fine animal hair, mixed mainly or solely with man-made filaments 511130 Fabrics, woven; of carded wool or carded fine animal hair, containing less than 85 % by weight 51113080 23 % Cat C (15 yrs) of wool or fine animal hair, mixed mainly or solely with man-made staple fibres 511190 Fabrics, woven; of carded wool or carded fine animal hair, containing less than 85 % by weight 51119098 23 % Cat C (15 yrs) of wool or fine animal hair, mixed mainly or solely with fibres n.e.c. in heading no. 5111 511211 Fabrics, woven; of combed wool or combed fine animal hair, containing 85 % or more by weight 51121100 23 % Cat C (15 yrs) of wool or fine animal hair, of a weight not exceeding 200g/m2 511219 Fabrics, woven; of combed wool or combed fine animal hair, containing 85 % or more by weight 51121900 23 % Cat C (15 yrs) of wool or fine animal hair, of a weight exceeding 200g/m2 206/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 511220 Fabrics, woven; of combed wool or combed fine animal hair, containing less than 85 % by 51122000 23 % Cat C (15 yrs) weight of wool or fine animal hair, mixed mainly or solely with man-made filaments 511230 Fabrics, woven; of combed wool or combed fine animal hair, containing less than 85 % by 51123080 23 % Cat C (15 yrs) weight of wool or fine animal hair, mixed mainly or solely with man-made staple fibres 511290 Fabrics, woven; of combed wool or combed fine animal hair, containing less than 85 % by 51129098 23 % Cat C (15 yrs) weight of wool or fine animal hair, mixed mainly or solely with fibres n.e.c. in heading no. 5112 511300 Fabrics, woven; of coarse animal hair or of horsehair 51130000 23 % Cat C (15 yrs) 520100 Cotton; not carded or combed 52010090 0 % Cat B (10 yrs) 520210 Cotton; yarn waste (including thread waste) 52021000 0 % Cat B (10 yrs) 520291 Cotton; garnetted stock waste 52029100 0 % Cat B (10 yrs) 520299 Cotton; waste other than garnetted stock and yarn (including thread) waste 52029900 0 % Cat B (10 yrs) 520300 Cotton; carded or combed 52030000 0 % Cat B (10 yrs) 520411 Cotton; sewing thread, containing 85 % or more by weight of cotton, not put up for retail sale 52041100 15 % Cat C (15 yrs) 520419 Cotton; sewing thread, containing less than 85 % by weight of cotton, not put up for retail sale 52041900 15 % Cat C (15 yrs) 520420 Cotton; sewing thread, put up for retail sale 52042000 15 % Cat C (15 yrs) 520511 Cotton yarn; (not sewing thread), single, of uncombed fibres, 85 % or more by weight of cotton, 52051100 15 % Cat C (15 yrs) measuring 714.29 decitex or more, (not exceeding 14 metric number), not for retail sale ELI: http://data.europa.eu/eli/dec/2025/541/oj 207/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520512 Cotton yarn; (not sewing thread), single, of uncombed fibres, 85 % or more by weight of cotton, 52051200 15 % Cat C (15 yrs) less than 714.29 but not less than 232.56 decitex (exceeding 14 but not exceeding 43 metric number), not for retail sale 520513 Cotton yarn; (not sewing thread), single, of uncombed fibres, 85 % or more by weight of cotton, 52051300 15 % Cat C (15 yrs) less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale 520514 Cotton yarn; (not sewing thread), single, of uncombed fibres, 85 % or more by weight of cotton, 52051400 15 % Cat C (15 yrs) less than 192.31 but not less than 125 decitex (exceeding 52 but not exceeding 80 metric number), not for retail sale 520515 Cotton yarn; (not sewing thread), single, of uncombed fibres, 85 % or more by weight of cotton, 52051590 15 % Cat C (15 yrs) measuring less than 125 decitex (exceeding 80 metric number), not for retail sale 520521 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052100 15 % Cat C (15 yrs) measuring 714.29 decitex or more, (not exceeding 14 metric number), not for retail sale 520522 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052200 15 % Cat C (15 yrs) less than 714.29 but not less than 232.56 decitex (exceeding 14 but not exceeding 43 metric number), not for retail sale 520523 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052300 15 % Cat C (15 yrs) less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale 520524 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052400 15 % Cat C (15 yrs) less than 192.31 but not less than 125 decitex (exceeding 52 but not exceeding 80 metric number), not for retail sale 208/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520526 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052600 15 % Cat C (15 yrs) less than 125 but not less than 106.38 decitex (over 80 but not over 94 metric number), not for retail sale 520527 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052700 15 % Cat C (15 yrs) less than 106.38 but not less than 83.33 decitex (over 94 but not over 120 metric number), not for retail sale 520528 Cotton yarn; (not sewing thread), single, of combed fibres, 85 % or more by weight of cotton, 52052800 15 % Cat C (15 yrs) measuring less than 83.33 decitex (exceeding 120 metric number), not for retail sale 520531 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, 85 % or more by 52053100 15 % Cat C (15 yrs) weight of cotton, 714.29 decitex or more (not exceeding 14 metric number) per single yarn, not for retail sale 520532 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, 85 % or more by 52053200 15 % Cat C (15 yrs) weight of cotton, 714.28 to 232.56 decitex (15 to 43 metric number) per single yarn, not for retail sale 520533 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, 85 % or more by 52053300 15 % Cat C (15 yrs) weight of cotton, 232.55 to 192.31 decitex (44 to 52 metric number) per single yarn, not for retail sale 520534 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, 85 % or more by 52053400 15 % Cat C (15 yrs) weight of cotton, 192.30 to 125 decitex (53 to 80 metric number) per single yarn, not for retail sale 520535 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, 85 % or more by 52053500 15 % Cat C (15 yrs) weight of cotton, less than 125 decitex (exceeding 80 metric number), per single yarn, not for retail sale ELI: http://data.europa.eu/eli/dec/2025/541/oj 209/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520541 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054100 15 % Cat C (15 yrs) of cotton, 714.29 decitex or more (not exceeding 14 metric number) per single yarn, not for retail sale 520542 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054200 15 % Cat C (15 yrs) of cotton, 714.28 to 232.56 decitex (15 to 43 metric number) per single yarn, not for retail sale 520543 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054300 15 % Cat C (15 yrs) of cotton, 232.55 to 192.31 decitex (44 to 52 metric number) per single yarn, not for retail sale 520544 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054400 15 % Cat C (15 yrs) of cotton, 192.30 to 125 decitex (53 to 80 metric number) per single yarn, not for retail sale 520546 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054600 15 % Cat C (15 yrs) of cotton, 124 to 106.38 decitex (81 to 94 metric number) per single yarn, not for retail sale 520547 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054700 15 % Cat C (15 yrs) of cotton, 106.37 to 83.33 decitex (95 to 120 metric number) per single yarn, not for retail sale 520548 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, 85 % or more by weight 52054800 15 % Cat C (15 yrs) of cotton, less than 83.33 decitex (exceeding 120 metric number) per single yarn, not for retail sale 520611 Cotton yarn; (not sewing thread), single, of uncombed fibres, less than 85 % by weight of cotton, 52061100 15 % Cat C (15 yrs) measuring 714.29 decitex or more (not exceeding 14 metric number), not for retail sale 210/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520612 Cotton yarn; (not sewing thread), single, of uncombed fibres, less than 85 % by weight of cotton, 52061200 15 % Cat C (15 yrs) less than 714.29 but not less than 232.56 decitex (exceeding 14 but not exceeding 43 metric number), not for retail sale 520613 Cotton yarn; (not sewing thread), single, of uncombed fibres, less than 85 % by weight of cotton, 52061300 15 % Cat C (15 yrs) less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale 520614 Cotton yarn; (not sewing thread), single, of uncombed fibres, less than 85 % by weight of cotton, 52061400 15 % Cat C (15 yrs) less than 192.31 but not less than 125 decitex (exceeding 52 but not exceeding 80 metric number), not for retail sale 520615 Cotton yarn; (not sewing thread), single, of uncombed fibres, less than 85 % by weight of cotton, 52061500 15 % Cat C (15 yrs) measuring less than 125 decitex (exceeding 80 metric number), not for retail sale 520621 Cotton yarn; (not sewing thread), single, of combed fibres, less than 85 % by weight of cotton, 52062100 15 % Cat C (15 yrs) measuring 714.29 decitex or more, (not exceeding 14 metric number), not for retail sale 520622 Cotton yarn; (not sewing thread), single, of combed fibres, less than 85 % by weight of cotton, 52062200 15 % Cat C (15 yrs) less than 714.29 but not less than 232.56 decitex (exceeding 14 but not exceeding 43 metric number), not for retail sale 520623 Cotton yarn; (not sewing thread), single, of combed fibres, less than 85 % by weight of cotton, 52062300 15 % Cat C (15 yrs) less than 232.56 but not less than 192.31 decitex (exceeding 43 but not exceeding 52 metric number), not for retail sale 520624 Cotton yarn; (not sewing thread), single, of combed fibres, less than 85 % by weight of cotton, 52062400 15 % Cat C (15 yrs) less than 192.31 but not less than 125 decitex (exceeding 52 but not exceeding 80 metric number), not for retail sale ELI: http://data.europa.eu/eli/dec/2025/541/oj 211/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520625 Cotton yarn; (not sewing thread), single, of combed fibres, less than 85 % by weight of cotton, 52062500 15 % Cat C (15 yrs) measuring less than 125 decitex (exceeding 80 metric number), not for retail sale 520631 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, less than 85 % by 52063100 15 % Cat C (15 yrs) weight of cotton, 714.29 decitex or more (not exceeding 14 metric number) per single yarn, not for retail sale 520632 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, less than 85 % by 52063200 15 % Cat C (15 yrs) weight of cotton, 714.28 to 232.56 decitex (15 to 43 metric number) per single yarn, not for retail sale 520633 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, less than 85 % by 52063300 15 % Cat C (15 yrs) weight of cotton, 232.55 to 192.31 decitex (44 to 52 metric number) per single yarn, not for retail sale 520634 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, less than 85 % by 52063400 15 % Cat C (15 yrs) weight of cotton, 192.30 to 125 decitex (53 to 80 metric number) per single yarn, not for retail sale 520635 Cotton yarn; (not sewing thread), multiple or cabled, of uncombed fibres, less than 85 % by 52063500 15 % Cat C (15 yrs) weight of cotton, less than 125 decitex (exceeding 80 metric number) per single yarn, not for retail sale 520641 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, less than 85 % by weight 52064100 15 % Cat C (15 yrs) of cotton, 714.29 decitex or more (not exceeding 14 metric number) per single yarn, not for retail sale 520642 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, less than 85 % by weight 52064200 15 % Cat C (15 yrs) of cotton, 714.28 to 232.56 decitex (15 to 43 metric number) per single yarn, not for retail sale 212/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520643 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, less than 85 % by weight 52064300 15 % Cat C (15 yrs) of cotton, 232.55 to 192.31 decitex (44 to 52 metric number) per single yarn, not for retail sale 520644 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, less than 85 % by weight 52064400 15 % Cat C (15 yrs) of cotton, 192.30 to 125 decitex (53 to 80 metric number) per single yarn, not for retail sale 520645 Cotton yarn; (not sewing thread), multiple or cabled, of combed fibres, less than 85 % by weight 52064500 15 % Cat C (15 yrs) of cotton, less than 125 decitex (exceeding 80 metric number) per single yarn, not for retail sale 520710 Cotton yarn; (not sewing thread), containing 85 % or more by weight of cotton, put up for retail 52071000 15 % Cat C (15 yrs) sale 520790 Cotton yarn; (not sewing thread), containing less than 85 % by weight of cotton, put up for retail 52079000 15 % Cat C (15 yrs) sale 520811 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, plain weave, 52081190 19 % Cat C (15 yrs) weighing not more than 100g/m2 520812 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, plain weave, 52081299 19 % Cat C (15 yrs) weighing more than 100g/m2 but not more than 200g/m2 520813 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, 3- thread or 4-thread 52081300 19 % Cat C (15 yrs) twill, including cross twill, weighing not more than 200g/m2 520819 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, of weaves n.e.c. in 52081900 19 % Cat C (15 yrs) item no. 5208.1, weighing not more than 200g/m2 520821 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, plain weave, weighing 52082190 19 % Cat C (15 yrs) not more than 100g/m2 ELI: http://data.europa.eu/eli/dec/2025/541/oj 213/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520822 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, plain weave, weighing 52082299 19 % Cat C (15 yrs) more than 100g/m2 but not more than 200g/m2 520823 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, 3- thread or 4-thread 52082300 19 % Cat C (15 yrs) twill, including cross twill, weighing not more than 200g/m2 520829 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, of weaves n.e.c. in item 52082900 19 % Cat C (15 yrs) no. 5208.2, weighing not more than 200g/m2 520831 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, plain weave, weighing not 52083100 19 % Cat C (15 yrs) more than 100g/m2 520832 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, plain weave, weighing more 52083299 19 % Cat C (15 yrs) than 100g/m2 but not more than 200g/m2 520833 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, 3- thread or 4-thread twill, 52083300 19 % Cat C (15 yrs) including cross twill, weighing not more than 200g/m2 520839 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, of weaves n.e.c. in item no. 52083900 19 % Cat C (15 yrs) 5208.3 weighing not more than 200g/m2 520841 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, plain 52084100 19 % Cat C (15 yrs) weave, weighing not more than 100g/m2 520842 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, 52084200 19 % Cat C (15 yrs) weighing more than 100g/m2 but not more than 200g/m2 520843 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, 52084300 19 % Cat C (15 yrs) 3-thread or 4-thread twill, including cross twill, weighing not more than 200g/m2 520849 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, of 52084900 19 % Cat C (15 yrs) weaves n.e.c. in item no. 5208.4, weighing not more than 200g/m2 214/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520851 Fabrics, woven; containing 85 % or more by weight of cotton, printed, plain weave, weighing 52085100 19 % Cat C (15 yrs) not more than 100g/m2 520852 Fabrics, woven; containing 85 % or more by weight of cotton, printed, plain weave, weighing 52085200 19 % Cat C (15 yrs) more than 100g/m2 but not more than 200g/m2 520859 Fabrics, woven; containing 85 % or more by weight of cotton, printed, of weaves n.e.c. in item 52085990 19 % Cat C (15 yrs) no. 5208.5, weighing not more than 200g/m2 520911 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, plain weave, 52091100 19 % Cat C (15 yrs) weighing more than 200g/m2 520912 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, 3- thread or 4-thread 52091200 19 % Cat C (15 yrs) twill, including cross twill, weighing more than 200g/m2 520919 Fabrics, woven; containing 85 % or more by weight of cotton, unbleached, of weaves n.e.c. in 52091900 19 % Cat C (15 yrs) item no. 5209.1, weighing more than 200g/m2 520921 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, plain weave, weighing 52092100 19 % Cat C (15 yrs) more than 200g/m2 520922 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, 3- thread or 4-thread 52092200 19 % Cat C (15 yrs) twill, including cross twill, weighing more than 200g/m2 520929 Fabrics, woven; containing 85 % or more by weight of cotton, bleached, of weaves n.e.c. in item 52092900 19 % Cat C (15 yrs) no. 5209.2, weighing more than 200g/m2 520931 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, plain weave, weighing more 52093100 19 % Cat C (15 yrs) than 200g/m2 520932 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, 3- thread or 4-thread twill, 52093200 19 % Cat C (15 yrs) including cross twill, weighing more than 200g/m2 ELI: http://data.europa.eu/eli/dec/2025/541/oj 215/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 520939 Fabrics, woven; containing 85 % or more by weight of cotton, dyed, of weaves n.e.c. in item no. 52093900 19 % Cat C (15 yrs) 5209.3, weighing more than 200g/m2 520941 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, plain 52094100 19 % Cat C (15 yrs) weave, weighing more than 200g/m2 520942 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, 52094200 19 % Cat C (15 yrs) weighing more than 200g/m2, denim 520943 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, 52094300 19 % Cat C (15 yrs) 3-thread or 4-thread twill, including cross twill, weighing more than 200g/m2 520949 Fabrics, woven; containing 85 % or more by weight of cotton, of yarns of different colours, of 52094900 19 % Cat C (15 yrs) weaves n.e.c. in item no. 5209.4, weighing more than 200g/m2 520951 Fabrics, woven; containing 85 % or more by weight of cotton, printed, plain weave, weighing 52095100 19 % Cat C (15 yrs) more than 200g/m2 520952 Fabrics, woven; containing 85 % or more by weight of cotton, printed, 3- thread or 4-thread 52095200 19 % Cat C (15 yrs) twill, including cross twill, weighing more than 200g/m2 520959 Fabrics, woven; containing 85 % or more by weight of cotton, printed, of weaves n.e.c. in item 52095900 19 % Cat C (15 yrs) no. 5209.5, weighing more than 200g/m2 521011 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52101100 19 % Cat C (15 yrs) man-made fibres, unbleached, plain weave, weighing 200g/m2 or less 521019 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52101900 19 % Cat C (15 yrs) man-made fibres, unbleached, of weaves n.e.c. in item no. 5210.1, weighing 200g/m2 or less 521021 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52102100 19 % Cat C (15 yrs) man-made fibres, bleached, plain weave, weighing 200g/m2 or less 216/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 521029 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52102900 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, bleached, of weaves n.e.c. in item no. 5210.2 521031 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52103100 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, dyed, plain weave 521032 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52103200 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, dyed, 3- thread or 4-thread twill, including cross twill 521039 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52103900 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, dyed, of weaves n.e.c. in item no. 5210.3 521041 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52104100 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, of yarns of different colours, plain weave 521049 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52104900 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, of yarns of different colours, of weaves n.e.c. in item no. 5210.4 521051 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52105100 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, printed, plain weave 521059 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52105900 19 % Cat C (15 yrs) man-made fibres, weighing 200g/m2 or less, printed, of weaves n.e.c. in item no. 5210.5 521111 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52111100 19 % Cat C (15 yrs) man-made fibres, unbleached, plain weave, weighing more than 200g/m2 521112 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52111200 19 % Cat C (15 yrs) man-made fibres, unbleached, 3- or 4-thread twill, including cross twill, weighing more than 200g/m2 ELI: http://data.europa.eu/eli/dec/2025/541/oj 217/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 521119 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52111900 19 % Cat C (15 yrs) man-made fibres, unbleached, of weaves n.e.c. in item no. 5211.1, weighing more than 200g/m2 521120 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52112000 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, bleached 521131 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52113100 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, dyed, plain weave 521132 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52113200 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, dyed, 3-thread or 4-thread twill, including cross twill 521139 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52113900 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, dyed, of weaves n.e.c. in item no. 5211.3 521141 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52114100 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, of yarns of different colours, plain weave 521142 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52114200 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, of yarns of different colours, denim 521143 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52114300 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, of yarns of different colours, 3-thread or 4-thread twill, including cross twill 521149 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52114990 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, of yarns of different colours, of weaves n.e.c. in item no. 5211.4 521151 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52115100 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, printed, plain weave 218/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 521152 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52115200 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, printed, 3-thread or 4-thread twill, including cross twill 521159 Fabrics, woven; containing less than 85 % by weight of cotton, mixed mainly or solely with 52115900 19 % Cat C (15 yrs) man-made fibres, weighing more than 200g/m2, printed, of weaves n.e.c. in item no. 5211.5 521211 Fabrics, woven; of cotton, unbleached, weighing not more than 200g/m2, n.e.c. in chapter 52 52121190 19 % Cat E (excl) 521212 Fabrics, woven; of cotton, bleached, weighing not more than 200g/m2, n.e.c. in chapter 52 52121290 19 % Cat E (excl) 521213 Fabrics, woven; of cotton, dyed, weighing not more than 200g/m2, n.e.c. in chapter 52 52121390 19 % Cat E (excl) 521214 Fabrics, woven; of cotton, of yarns of different colours, weighing not more than 200g/m2, n.e.c. 52121490 19 % Cat E (excl) in chapter 52 521215 Fabrics, woven; of cotton, printed, weighing not more than 200g/m2, n.e.c. in chapter 52 52121590 19 % Cat E (excl) 521221 Fabrics, woven; of cotton, unbleached, weighing more than 200g/m2, n.e.c. in chapter 52 52122190 19 % Cat E (excl) 521222 Fabrics, woven; of cotton, bleached, weighing more than 200g/m2, n.e.c. in chapter 52 52122290 19 % Cat E (excl) 521223 Fabrics, woven; of cotton, dyed, weighing more than 200g/m2, n.e.c. in chapter 52 52122390 19 % Cat E (excl) 521224 Fabrics, woven; of cotton, of yarns of different colours, weighing more than 200g/m2, n.e.c. in 52122490 19 % Cat E (excl) chapter 52 521225 Fabrics, woven; of cotton, printed, weighing more than 200g/m2, n.e.c. in chapter 52 52122590 19 % Cat E (excl) 530110 Flax; raw or retted, but not spun 53011000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 219/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 530121 Flax; broken or scutched, but not spun 53012100 0 % Cat A (5 yrs) 530129 Flax; hackled or otherwise processed, but not spun 53012900 0 % Cat A (5 yrs) 530130 Flax; tow and waste, including yarn waste and garnetted stock 53013000 0 % Cat A (5 yrs) 530210 Hemp (cannabis sativa L.); raw or retted, but not spun 53021000 0 % Cat A (5 yrs) 530290 Hemp (cannabis sativa L.); processed (other than retted) (but not spun), true hemp tow and waste 53029000 0 % Cat A (5 yrs) (including yarn waste and garnetted stock) 530310 Jute and other textile bast fibres; raw or retted, but not spun, (excluding flax, hemp (cannabis 53031000 0 % Cat A (5 yrs) sativa L.), and ramie) 530390 Jute and other textile bast fibres; processed but not spun, tow and waste of these fibres, including 53039000 0 % Cat A (5 yrs) yarn waste and garnetted stock (excluding flax, hemp (cannabis sativa L.), and ramie) 530500 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres n.e. 53050000 0 % Cat A (5 yrs) c., raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock) 530610 Yarn; of flax, single 53061090 15 % Cat C (15 yrs) 530620 Yarn; of flax, multiple (folded) or cabled 53062090 15 % Cat C (15 yrs) 530710 Yarn; of jute or of other textile bast fibres, single 53071000 15 % Cat C (15 yrs) 530720 Yarn; of jute or of other textile bast fibres, multiple (folded) or cabled 53072000 15 % Cat C (15 yrs) 530810 Yarn; of coir 53081000 15 % Cat C (15 yrs) 530820 Yarn; of hemp (cannabis sativa L.) 53082090 15 % Cat C (15 yrs) 530890 Yarn; of vegetable textile fibres n.e.c. in heading no. 5306, 5307 and 5308 53089090 15 % Cat C (15 yrs) 220/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 530911 Fabrics, woven; of flax, containing 85 % or more flax, unbleached or bleached 53091190 23 % Cat C (15 yrs) 530919 Fabrics, woven; of flax, containing 85 % or more flax, other than bleached or unbleached 53091900 23 % Cat C (15 yrs) 530921 Fabrics, woven; of flax, containing less than 85 % flax, unbleached or bleached 53092100 23 % Cat C (15 yrs) 530929 Fabrics, woven; of flax, containing less than 85 % flax, other than unbleached or bleached 53092900 23 % Cat C (15 yrs) 531010 Fabrics, woven; of jute or of other textile bast fibres of heading no. 5303, unbleached 53101090 23 % Cat C (15 yrs) 531090 Fabrics, woven; of jute or of other textile bast fibres of heading no. 5303, other than unbleached 53109000 23 % Cat C (15 yrs) 531100 Fabrics, woven; of vegetable textile fibres n.e.c. in heading no. 5309 and 5310, woven fabrics of 53110090 23 % Cat C (15 yrs) paper yarn 540110 Sewing thread; of synthetic filaments, whether or not put up for retail sale 54011090 15 % Cat C (15 yrs) 540120 Sewing thread; of artificial filaments, whether or not put up for retail sale 54012090 15 % Cat C (15 yrs) 540211 Yarn, synthetic; filament, monofilament (less than 67 decitex), of high tenacity yarn of nylon or 54021100 15 % Cat C (15 yrs) other polyamides, textured or not; of aramids, not for retail sale, not sewing thread 540219 Yarn, synthetic; filament, monofilament (less than 67 decitex), of high tenacity nylon or other 54021900 15 % Cat C (15 yrs) polyamides, textured or not; other than aramids, not for retail sale, not sewing thread 540220 Yarn, synthetic; filament, monofilament (less than 67 decitex), of high tenacity yarn of 54022000 15 % Cat C (15 yrs) polyesters, whether or not textured, not for retail sale, not sewing thread 540231 Yarn, synthetic; filament, monofilament (less than 67 decitex), textured, of nylon or other 54023100 15 % Cat C (15 yrs) polyamides, measuring per single yarn not more than 50 tex, not for retail sale, not sewing thread ELI: http://data.europa.eu/eli/dec/2025/541/oj 221/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540232 Yarn, synthetic; filament, monofilament (less than 67 decitex), textured, of nylon or other 54023200 15 % Cat C (15 yrs) polyamides, measuring per single yarn more than 50 tex, not for retail sale, not sewing thread 540233 Yarn, synthetic; filament, monofilament (less than 67 decitex), textured, of polyesters, not for 54023300 15 % Cat C (15 yrs) retail sale, not sewing thread 540234 Yarn, synthetic; filament, monofilament (less than 67 decitex), textured, of polypropylene, not 54023400 15 % Cat C (15 yrs) for retail sale, not sewing thread 540239 Yarn, synthetic; filament, monofilament (less than 67 decitex), textured, other than of nylon or 54023900 15 % Cat C (15 yrs) other polymides, polyesters, or polypropylene, not for retail sale, not sewing thread 540244 Yarn, synthetic; filament, monofilament (less than 67 decitex), other than high tenacity or 54024400 15 % Cat C (15 yrs) textured yarn, elastomeric, single, untwisted or twisted 50 turns or less per metre, not for retail sale, not sewing thread 540245 Yarn, synthetic; filament, monofilament (less than 67 decitex), of nylon or other polymides (not 54024500 15 % Cat C (15 yrs) high tenacity or textured), single, untwisted or twisted 50 turns or less per metre, not for retail sale, not sewing thread 540246 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polyesters (not high tenacity or 54024600 15 % Cat C (15 yrs) textured), partially oriented, single, untwisted or twisted 50 turns or less per metre, not for retail sale, not sewing thread 540247 Yarn, synthetic; filament, monofilament (less than 67 decitex), polyesters (not high tenacity or 54024700 15 % Cat C (15 yrs) textured), not partially oriented, single, untwisted or twisted 50 turns or less per metre, not for retail sale, not sewing thread 540248 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polypropylene (not high 54024800 15 % Cat C (15 yrs) tenacity or textured), single, untwisted or twisted 50 turns or less per metre, not for retail sale, not sewing thread 222/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540249 Yarn, synthetic; filament, monofilament (less than 67 decitex), other than high tenacity or 54024900 15 % Cat C (15 yrs) textured yarn, single, untwisted or twisted 50 turns or less per metre, n.e.c. in heading no. 5402, not for retail sale, not sewing thread 540251 Yarn, synthetic; filament, monofilament (less than 67 decitex), of nylon or other polymides (not 54025100 15 % Cat C (15 yrs) high tenacity or textured), single, twisted more than 50 turns per metre, not for retail sale, not sewing thread 540252 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polyesters (not high tenacity or 54025200 15 % Cat C (15 yrs) textured), single, twisted more than 50 turns per metre, not for retail sale, not sewing thread 540253 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polypropylene (not high 54025300 15 % Cat C (15 yrs) tenacity or textured), single, twisted more than 50 turns per metre, not for retail sale, not sewing thread 540259 Yarn, synthetic; filament, monofilament (less than 67 decitex), other than high tenacity or 54025900 15 % Cat C (15 yrs) textured yarn, single, twisted more than 50 turns per metre, n.e.c. in heading no. 5402, not for retail sale, not sewing thread 540261 Yarn, synthetic; filament, monofilament (less than 67 decitex), of nylon or other polymides (not 54026100 15 % Cat C (15 yrs) high tenacity or textured), multiple (folded) or cabled, not for retail sale, not sewing thread 540262 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polyesters (not high tenacity or 54026200 15 % Cat C (15 yrs) textured), multiple (folded) or cabled, not for retail sale, not sewing thread 540263 Yarn, synthetic; filament, monofilament (less than 67 decitex), of polypropylene, other than high 54026300 15 % Cat C (15 yrs) tenacity or textured yarn, multiple (folded) or cabled, not for retail sale, not sewing thread 540269 Yarn, synthetic; filament, monofilament (less than 67 decitex), other than high tenacity or 54026900 15 % Cat C (15 yrs) textured yarn, multiple (folded) or cabled, n.e.c. in heading no. 5402, not for retail sale, not sewing thread ELI: http://data.europa.eu/eli/dec/2025/541/oj 223/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540310 Yarn, artificial; filament, monofilament (less than 67 decitex), of high tenacity viscose rayon, not 54031000 15 % Cat C (15 yrs) for retail sale, not sewing thread 540331 Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high 54033100 15 % Cat C (15 yrs) tenacity), single, untwisted or twisted 120 turns per metre or less, not for retail sale, not sewing thread 540332 Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high 54033200 15 % Cat C (15 yrs) tenacity), single, twisted more than 120 turns per metre, not for retail sale, not sewing thread 540333 Yarn, artificial; filament, monofilament (less than 67 decitex), of cellulose acetate, single, not for 54033300 15 % Cat C (15 yrs) retail sale, not sewing thread 540339 Yarn, artificial; filament, monofilament (less than 67 decitex), single, n.e.c. in heading no. 5403, 54033900 15 % Cat C (15 yrs) not for retail sale, not sewing thread 540341 Yarn, artificial; filament, monofilament (less than 67 decitex), of viscose rayon (not high 54034100 15 % Cat C (15 yrs) tenacity), multiple (folded) or cabled, not for retail sale, not sewing thread 540342 Yarn, artificial; filament, monofilament (less than 67 decitex), of cellulose acetate, multiple 54034200 15 % Cat C (15 yrs) (folded) or cabled, not for retail sale, not sewing thread 540349 Yarn, artificial; filament, monofilament (less than 67 decitex), multiple (folded) or cabled, n.e.c. 54034900 15 % Cat C (15 yrs) in heading no. 5403, not for retail sale, not sewing thread 540411 Elastomeric monofilament; of 67 decitex or more and of which no cross- sectional dimension 54041100 15 % Cat C (15 yrs) exceeds 1mm 540412 Monofilament of polypropylene; of 67 decitex or more and of which no cross-sectional 54041200 15 % Cat C (15 yrs) dimension exceeds 1mm 540419 Monofilament n.e.c. in heading no 5404; of 67 decitex or more and of which no cross-sectional 54041900 15 % Cat C (15 yrs) dimension exceeds 1mm 224/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540490 Filament, synthetic; strip and the like (e.g.. artificial straw), of synthetic textile materials of an 54049090 15 % Cat C (15 yrs) apparent width not exceeding 5mm 540500 Monofilament, synthetic; of 67 decitex or more and of which no cross- sectional dimension 54050000 15 % Cat C (15 yrs) exceeds 1mm, strip and the like (e.g. artificial straw), of synthetic textile materials with width not over 5mm 540600 Man-made filament yarn (other than sewing thread), put up for retail sale 54060000 15 % Cat C (15 yrs) 540710 Fabrics, woven; from high tenacity yarn, of nylon, other polyamides or of polyesters 54071000 23 % Cat C (15 yrs) 540720 Fabrics, woven; from strip or the like, of synthetic textile materials 54072090 23 % Cat C (15 yrs) 540730 Fabrics, woven; from synthetic filament yarn, adhesive or thermal bonded 54073000 23 % Cat C (15 yrs) 540741 Fabrics, woven; containing 85 % or more by weight of filaments of nylon or other polyamides, 54074100 23 % Cat C (15 yrs) unbleached or bleached 540742 Fabrics, woven; containing 85 % or more by weight of filaments of nylon or other polyamides, 54074200 23 % Cat C (15 yrs) dyed 540743 Fabrics, woven; containing 85 % or more by weight of filaments of nylon or other polyamides, 54074300 23 % Cat C (15 yrs) of yarns of different colours 540744 Fabrics, woven; containing 85 % or more by weight of filaments of nylon or other polyamides, 54074400 23 % Cat C (15 yrs) printed 540751 Fabrics, woven; containing 85 % or more by weight of textured polyester filaments, unbleached 54075100 23 % Cat C (15 yrs) or bleached 540752 Fabrics, woven; containing 85 % or more by weight of textured polyester filaments, dyed 54075200 23 % Cat C (15 yrs) 540753 Fabrics, woven; containing 85 % or more by weight of textured polyester filaments, of yarns of 54075300 23 % Cat C (15 yrs) different colours 540754 Fabrics, woven; containing 85 % or more by weight of textured polyester filaments, printed 54075400 23 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 225/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540761 Fabrics, woven; containing 85 % or more by weight of non-textured polyester filaments 54076190 23 % Cat C (15 yrs) 540769 Fabrics, woven; containing less than 85 % by weight of non-textured polyester filaments 54076990 23 % Cat C (15 yrs) 540771 Fabrics, woven; containing 85 % or more by weight of synthetic filaments (excluding nylon or 54077100 23 % Cat C (15 yrs) other polyamides and polyesters), unbleached or bleached 540772 Fabrics, woven; containing 85 % or more by weight of synthetic filaments (excluding nylon or 54077200 23 % Cat C (15 yrs) other polyamides and polyesters), dyed 540773 Fabrics, woven; containing 85 % or more by weight of synthetic filaments (excluding nylon or 54077300 23 % Cat C (15 yrs) other polyamides and polyesters), of yarns of different colours 540774 Fabrics, woven; containing 85 % or more by weight of synthetic filaments (excluding nylon or 54077400 23 % Cat C (15 yrs) other polyamides and polyesters), printed 540781 Fabrics, woven; of synthetic filament yarn, containing less than 85 % by weight of synthetic 54078100 23 % Cat C (15 yrs) filaments, mixed mainly or solely with cotton, bleached or unbleached 540782 Fabrics, woven; of synthetic filament yarn, containing less than 85 % by weight of synthetic 54078200 23 % Cat C (15 yrs) filaments, mixed mainly or solely with cotton, dyed 540783 Fabrics, woven; of synthetic filament yarn, containing less than 85 % by weight of synthetic 54078300 23 % Cat C (15 yrs) filaments, mixed mainly or solely with cotton, of yarns of different colours 540784 Fabrics, woven; of synthetic filament yarn, containing less than 85 % by weight of synthetic 54078400 23 % Cat C (15 yrs) filaments, printed 540791 Fabrics, woven; of synthetic filament yarn, bleached or unbleached, n.e.c. in heading no. 5407 54079100 23 % Cat C (15 yrs) 540792 Fabrics, woven; of synthetic filament yarn, dyed, n.e.c. in heading 5407 54079200 23 % Cat C (15 yrs) 226/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 540793 Fabrics, woven; of synthetic filament yarn, of yarns of different colours, n.e.c. in heading no. 54079300 23 % Cat C (15 yrs) 5407 540794 Fabrics, woven; of synthetic filament yarn, printed, n.e.c. in heading no. 5407 54079400 23 % Cat C (15 yrs) 540810 Fabrics, woven; of viscose rayon, high tenacity, artificial filament yarn 54081000 23 % Cat C (15 yrs) 540821 Fabrics, woven; of artificial filament yarn, containing 85 % or more by weight of artificial 54082100 23 % Cat C (15 yrs) filament, strip or the like, bleached or unbleached 540822 Fabrics, woven; of artificial filament yarn, containing 85 % or more by weight of artificial 54082290 23 % Cat C (15 yrs) filament, strip or the like, dyed 540823 Fabrics, woven; containing 85 % or more by weight of artificial filament, strip or the like, of 54082300 23 % Cat C (15 yrs) yarns of different colours 540824 Fabrics, woven; of artificial filament yarn, containing 85 % or more by weight of artificial 54082400 23 % Cat C (15 yrs) filament, strip or the like, printed 540831 Fabrics, woven; of artificial filament yarn, of artificial monofilament, strip and the like, n.e.c. in 54083100 23 % Cat C (15 yrs) heading no. 5408, unbleached or bleached 540832 Fabrics, woven; of artificial filament yarn, of artificial monofilament, strip and the like, n.e.c. in 54083200 23 % Cat C (15 yrs) heading no. 5408, dyed 540833 Fabrics, woven; of artificial filament yarn, of artificial monofilament, strip and the like, n.e.c. in 54083300 23 % Cat C (15 yrs) heading no. 5408, of yarns of different colours 540834 Fabrics, woven; of artificial filament yarn, of artificial monofilament, strip and the like, n.e.c. in 54083400 23 % Cat C (15 yrs) heading no. 5408, printed 550110 Fibres; synthetic filament tow, of nylon or other polyamides 55011000 0 % Cat A (5 yrs) 550120 Fibres; synthetic filament tow, of polyesters 55012000 0 % Cat A (5 yrs) 550130 Fibres; synthetic filament tow, acrylic or modacrylic 55013000 0 % Cat A (5 yrs) 550140 Fibres; synthetic filament tow, of polypropylene 55014000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 227/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 550190 Fibres; synthetic filament tow, of synthetic materials n.e.c. in heading no. 5501 55019000 0 % Cat A (5 yrs) 550210 Fibres; artificial filament tow of cellulose acetate 55021000 0 % Cat A (5 yrs) 550290 Fibres; artificial filament tow, other than cellulose acetate 55029000 0 % Cat A (5 yrs) 550311 Fibres; synthetic staple fibres, of aramids, not carded, combed or otherwise processed for 55031100 0 % Cat A (5 yrs) spinning 550319 Fibres; synthetic staple fibres, of nylon or other polyamides other than aramids, not carded, 55031900 0 % Cat A (5 yrs) combed or otherwise processed for spinning 550320 Fibres; synthetic staple fibres, of polyesters, not carded, combed or otherwise processed for 55032000 0 % Cat A (5 yrs) spinning 550330 Fibres; synthetic staple fibres, acrylic or modacrylic, not carded, combed or otherwise processed 55033000 0 % Cat A (5 yrs) for spinning 550340 Fibres; synthetic staple fibres, of polypropylene, not carded, combed or otherwise processed for 55034000 0 % Cat A (5 yrs) spinning 550390 Fibres; synthetic staple fibres, of synthetic materials n.e.c. in heading no. 5503, not carded, 55039000 0 % Cat A (5 yrs) combed or otherwise processed for spinning 550410 Fibres; artificial staple fibres, of viscose, not carded, combed or otherwise processed for spinning 55041000 0 % Cat A (5 yrs) 550490 Fibres; artificial staple fibres, other than of viscose, not carded, combed or otherwise processed 55049000 0 % Cat A (5 yrs) for spinning 550510 Fibres; waste (including noils, yarn waste and garnetted stock), of synthetic fibres 55051090 0 % Cat A (5 yrs) 550520 Fibres; waste (including noils, yarn waste and garnetted stock), of artificial fibres 55052000 0 % Cat A (5 yrs) 550610 Fibres; synthetic staple fibres, of nylon or other polyamides, carded, combed or otherwise 55061000 0 % Cat A (5 yrs) processed for spinning 228/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 550620 Fibres; synthetic staple fibres, of polyesters, carded, combed or otherwise processed for spinning 55062000 0 % Cat A (5 yrs) 550630 Fibres; synthetic staple fibres, acrylic or modacrylic, carded, combed or otherwise processed for 55063000 0 % Cat A (5 yrs) spinning 550640 Fibres; synthetic staple fibres, of polypropylene, carded, combed or otherwise processed for 55064000 0 % Cat A (5 yrs) spinning 550690 Fibres; synthetic staple fibres, n.e.c. in heading no. 5506, carded, combed or otherwise processed 55069000 0 % Cat A (5 yrs) for spinning 550700 Fibres; artificial staple fibres, carded, combed or otherwise processed for spinning 55070000 0 % Cat A (5 yrs) 550810 Sewing thread; of synthetic staple fibres, whether or not put up for retail sale 55081090 15 % Cat C (15 yrs) 550820 Sewing thread; of artificial staple fibres, whether or not put up for retail sale 55082090 15 % Cat C (15 yrs) 550911 Yarn; (not sewing thread), single, of synthetic staple fibres, containing 85 % or more by weight of 55091100 15 % Cat C (15 yrs) nylon or other polyamides, not put up for retail sale 550912 Yarn; (not sewing thread), multiple (folded) or cabled yarn, of synthetic staple fibres, containing 55091200 15 % Cat C (15 yrs) 85 % or more by weight of nylon or other polyamides, not put up for retail sale 550921 Yarn; (not sewing thread), single, of synthetic staple fibres, containing 85 % or more by weight of 55092100 15 % Cat C (15 yrs) polyester, not put up for retail sale 550922 Yarn; (not sewing thread), multiple (folded) or cabled yarn, of synthetic staple fibres, containing 55092200 15 % Cat C (15 yrs) 85 % or more by weight of polyester, not put up for retail sale 550931 Yarn; (not sewing thread), single, of synthetic staple fibres, containing 85 % or more by weight of 55093100 15 % Cat C (15 yrs) acrylic or modacrylic, not put up for retail sale ELI: http://data.europa.eu/eli/dec/2025/541/oj 229/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 550932 Yarn; (not sewing thread), multiple (folded) or cabled, of synthetic staple fibres, containing 85 % 55093200 15 % Cat C (15 yrs) or more by weight of acrylic or modacrylic, not put up for retail sale 550941 Yarn; (not sewing thread), single, containing 85 % or more by weight of synthetic staple fibres, n. 55094100 15 % Cat C (15 yrs) e.c. in heading no. 5509, not put up for retail sale 550942 Yarn; (not sewing thread), multiple (folded) or cabled yarn, containing 85 % or more by weight 55094200 15 % Cat C (15 yrs) of synthetic staple fibres, n.e.c. in heading no. 5509, not put up for retail sale 550951 Yarn; (not sewing thread), of polyester staple fibres, mixed mainly or solely with artificial staple 55095100 15 % Cat C (15 yrs) fibres, not put up for retail sale 550952 Yarn; (not sewing thread), of polyester staple fibres, mixed mainly or solely with wool or fine 55095200 15 % Cat C (15 yrs) animal hair, not put up for retail sale 550953 Yarn; (not sewing thread), of polyester staple fibres, mixed mainly or solely with cotton, not put 55095300 15 % Cat C (15 yrs) up for retail sale 550959 Yarn; (not sewing thread), of polyester staple fibres, mixed mainly or solely with fibres n.e.c. in 55095900 15 % Cat C (15 yrs) item no. 5509.5, not put up for retail sale 550961 Yarn; (not sewing thread), of acrylic or modacrylic staple fibres, mixed mainly or solely with 55096100 15 % Cat C (15 yrs) wool or fine animal hair, not put up for retail sale 550962 Yarn; (not sewing thread), of acrylic or modacrylic staple fibres, mixed mainly or solely with 55096200 15 % Cat C (15 yrs) cotton, not put up for retail sale 550969 Yarn; (not sewing thread), of acrylic or modacrylic staple fibres, mixed mainly or solely with 55096900 15 % Cat C (15 yrs) fibres n.e.c. in item no. 5509.6, not put up for retail sale 230/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 550991 Yarn; (not sewing thread), of synthetic staple fibres, mixed mainly or solely with wool or fine 55099100 15 % Cat C (15 yrs) animal hair, n.e.c. in heading no. 5509, not put up for retail sale 550992 Yarn; (not sewing thread), of synthetic staple fibres, mixed mainly or solely with cotton, n.e.c. in 55099200 15 % Cat C (15 yrs) heading no. 5509, not put up for retail sale 550999 Yarn; (not sewing thread), of synthetic staple fibres, mixed mainly or solely with fibres (other 55099900 15 % Cat C (15 yrs) than wool, fine animal hair or cotton), n.e.c. in heading no. 5509, not put up for retail sale 551011 Yarn; (not sewing thread), single, of artificial staple fibres, containing 85 % or more by weight of 55101100 15 % Cat C (15 yrs) artificial staple fibres, not put up for retail sale 551012 Yarn; (not sewing thread), multiple (folded) or cabled yarn, of artificial staple fibres, containing 55101200 15 % Cat C (15 yrs) 85 % or more by weight of artificial staple fibres, not put up for retail sale 551020 Yarn; (not sewing thread), of artificial staple fibres, mixed mainly or solely with wool or fine 55102000 15 % Cat C (15 yrs) animal hair, not put up for retail sale 551030 Yarn; (not sewing thread), of artificial staple fibres, mixed mainly or solely with cotton, not put 55103000 15 % Cat C (15 yrs) up for retail sale 551090 Yarn; (not sewing thread), of artificial staple fibres, mixed mainly or solely with fibres (other than 55109000 15 % Cat C (15 yrs) wool, fine animal hair or cotton), not put up for retail sale 551110 Yarn; (not sewing thread), of synthetic staple fibres, containing 85 % or more by weight of 55111000 15 % Cat C (15 yrs) synthetic staple fibres, put up for retail sale 551120 Yarn; (not sewing thread), of synthetic staple fibres, containing less than 85 % by weight of 55112000 15 % Cat C (15 yrs) synthetic staple fibres, put up for retail sale 551130 Yarn; (not sewing thread), of artificial staple fibres, put up for retail sale 55113000 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 231/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551211 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of polyester staple 55121100 23 % Cat C (15 yrs) fibres, unbleached or bleached 551219 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of polyester staple 55121990 23 % Cat C (15 yrs) fibres, other than unbleached or bleached 551221 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of acrylic or 55122100 23 % Cat C (15 yrs) modacrylic staple fibres, unbleached or bleached 551229 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of acrylic or 55122990 23 % Cat C (15 yrs) modacrylic staple fibres, other than unbleached or bleached 551291 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of such fibres n.e.c. 55129100 23 % Cat C (15 yrs) in heading no. 5512, unbleached or bleached 551299 Fabrics, woven; of synthetic staple fibres, containing 85 % or more by weight of such fibres n.e.c. 55129990 23 % Cat C (15 yrs) in heading no. 5512, other than unbleached or bleached 551311 Fabrics, woven; plain weave, of polyester staple fibres, containing less than 85 % by weight of 55131190 23 % Cat C (15 yrs) such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2, unbleached or bleached 551312 Fabrics, woven; 3-thread or 4-thread twill, of polyester staple fibres, containing less than 85 % by 55131200 23 % Cat C (15 yrs) weight of such, mixed mainly or solely with cotton, not exceeding 170g/m2, unbleached or bleached 551313 Fabrics, woven; of polyester staple fibres, containing less than 85 % by weight of such fibres, 55131300 23 % Cat C (15 yrs) mixed mainly or solely with cotton, not exceeding 170g/m2, unbleached or bleached 551319 Fabrics, woven; containing less than 85 % by weight of synthetic staple fibres (other than 55131900 23 % Cat C (15 yrs) polyesters), mixed mainly or solely with cotton, not exceeding 170g/m2, unbleached or bleached 551321 Fabrics, woven; plain weave, dyed, containing less than 85 % by weight of polyester staple fibres, 55132100 23 % Cat C (15 yrs) mixed mainly or solely with cotton, not exceeding 170g/m2 232/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551323 Fabrics, woven; dyed, containing less than 85 % by weight of polyester staple fibres, mixed 55132390 23 % Cat C (15 yrs) mainly or solely with cotton, not exceeding 170g/m2 551329 Fabrics, woven; dyed, containing less than 85 % by weight of synthetic staple fibres (other than 55132900 23 % Cat C (15 yrs) polyesters), mixed mainly or solely with cotton, not exceeding 170g/m2 551331 Fabrics, woven; plain weave, of yarns of different colours, containing less than 85 % by weight of 55133100 23 % Cat C (15 yrs) polyester staple fibres, mixed mainly or solely with cotton, not exceeding 170g/m2 551339 Fabrics, woven; of yarns of different colours, containing less than 85 % of synthetic staple fibres 55133900 23 % Cat C (15 yrs) (other than polyester, plain weave), mixed mainly or solely with cotton, not exceeding 170g/m2 551341 Fabrics, woven; plain weave, printed, of polyester staple fibres, containing less than 85 % by 55134100 23 % Cat C (15 yrs) weight of such fibres, mixed mainly or solely with cotton, not exceeding 170g/m2 551349 Fabrics, woven; printed, containing less than 85 % by weight of synthetic staple fibres (other 55134900 23 % Cat C (15 yrs) than polyester, plain weave), mixed mainly or solely with cotton, not exceeding 170g/m2 551411 Fabrics, woven; plain weave, unbleached or bleached, containing less than 85 % by weight of 55141100 23 % Cat C (15 yrs) polyester staple fibres, mixed mainly or solely with cotton, exceeding 170g/m2 551412 Fabrics, woven; 3- or 4-thread twill, including cross twill, unbleached or bleached, containing 55141200 23 % Cat C (15 yrs) less than 85 % by weight of polyester staple fibres, mixed mainly or solely with cotton, over 170g/m2 551419 Fabrics, woven; unbleached or bleached, containing less than 85 % by weight of synthetic staple 55141990 23 % Cat C (15 yrs) fibres n.e.c. in item no. 55.14.1, mixed mainly or solely with cotton, exceeding 170g/m2 ELI: http://data.europa.eu/eli/dec/2025/541/oj 233/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551421 Fabrics, woven; plain weave, dyed, containing less than 85 % by weight of polyester staple fibres, 55142100 23 % Cat C (15 yrs) mixed mainly or solely with cotton, exceeding 170g/m2 551422 Fabrics, woven; 3- or 4-thread twill, including cross twill, dyed, containing less than 85 % by 55142200 23 % Cat C (15 yrs) weight of polyester staple fibres, mixed mainly or solely with cotton, exceeding 170g/m2 551423 Fabrics, woven; dyed, containing less than 85 % by weight of polyester staple fibres, mixed 55142300 23 % Cat C (15 yrs) mainly or solely with cotton, exceeding 170g/m2, n.e.c. in heading no. 5514 551429 Fabrics, woven; dyed, containing less than 85 % by weight of synthetic staple fibres (other than 55142900 23 % Cat C (15 yrs) polyesters), mixed mainly or solely with cotton, exceeding 170g/m2 551430 Fabrics, woven; of yarns of different colours, containing less than 85 % by weight of synthetic 55143090 23 % Cat C (15 yrs) staple fibres, mixed mainly or solely with cotton, exceeding 170g/m2 551441 Fabrics, woven; plain weave, printed, containing less than 85 % by weight of polyester staple 55144100 23 % Cat C (15 yrs) fibres, mixed mainly or solely with cotton, exceeding 170g/m2 551442 Fabrics, woven; 3- or 4-thread twill, including cross twill, printed, containing less than 85 % by 55144200 23 % Cat C (15 yrs) weight of polyester staple fibres, mixed mainly or solely with cotton, exceeding 170g/m2 551443 Fabrics, woven; printed, containing less than 85 % by weight of polyester staple fibres, mixed 55144300 23 % Cat C (15 yrs) mainly or solely with cotton, weight exceeding 170g/m2, n.e.c. in heading no. 5514 551449 Fabrics, woven; printed, containing less than 85 % by weight of synthetic staple fibres (other 55144900 23 % Cat C (15 yrs) than polyesters), mixed mainly or solely with cotton, exceeding 170g/m2 551511 Fabrics, woven; of polyester staple fibres n.e.c. in chapter 55, mixed mainly or solely with viscose 55151190 23 % Cat C (15 yrs) rayon staple fibres 234/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551512 Fabrics, woven; of polyester staple fibres n.e.c. in chapter 55, mixed mainly or solely with 55151290 23 % Cat C (15 yrs) man-made filaments 551513 Fabrics, woven; of polyester staple fibres n.e.c. in chapter 55, mixed mainly or solely with wool 55151399 23 % Cat C (15 yrs) or fine animal hair 551519 Fabrics, woven; of polyester staple fibres n.e.c. in chapter 55, mixed mainly or solely with fibres 55151990 23 % Cat C (15 yrs) n.e.c. in item no. 5515.1 551521 Fabrics, woven; of acrylic or modacrylic staple fibres n.e.c. in chapter 55, mixed mainly or solely 55152190 23 % Cat C (15 yrs) with man-made filaments 551522 Fabrics, woven; of acrylic or modacrylic staple fibres n.e.c. in chapter 55, mixed mainly or solely 55152299 23 % Cat C (15 yrs) with wool or fine animal hair 551529 Fabrics, woven; of acrylic or modacrylic staple fibres n.e.c. in chapter 55, mixed mainly or solely 55152900 23 % Cat C (15 yrs) with fibres n.e.c. in item no. 5515.2 551591 Fabrics, woven; of synthetic staple fibres n.e.c. in chapter 55, mixed mainly or solely with 55159190 23 % Cat C (15 yrs) man-made filaments 551599 Fabrics, woven; of synthetic staple fibres n.e.c. in chapter 55, mixed mainly or solely with fibres 55159980 23 % Cat C (15 yrs) n.e.c. in heading no. 5515 551611 Fabrics, woven; unbleached or bleached, containing 85 % or more by weight of artificial staple 55161100 23 % Cat C (15 yrs) fibres 551612 Fabrics, woven; dyed, containing 85 % or more by weight of artificial staple fibres 55161200 23 % Cat C (15 yrs) 551613 Fabrics, woven; of yarns of different colours, containing 85 % or more by weight of artificial 55161300 23 % Cat C (15 yrs) staple fibres 551614 Fabrics, woven; printed, containing 85 % or more by weight of artificial staple fibres 55161400 23 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 235/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551621 Fabrics, woven; unbleached or bleached, containing less than 85 % by weight of artificial staple 55162100 23 % Cat C (15 yrs) fibres, mixed mainly or solely with manmade filaments 551622 Fabrics, woven; dyed, containing less than 85 % by weight of artificial staple fibres, mixed mainly 55162200 23 % Cat C (15 yrs) or solely with man-made filaments 551623 Fabrics, woven; of yarns of different colours, containing less than 85 % by weight of artificial 55162390 23 % Cat C (15 yrs) staple fibres, mixed mainly or solely with man-made filaments 551624 Fabrics, woven; printed, containing less than 85 % by weight of artificial staple fibres, mixed 55162400 23 % Cat C (15 yrs) mainly or solely with man-made filaments 551631 Fabrics, woven; unbleached or bleached, containing less than 85 % by weight of artificial staple 55163100 23 % Cat C (15 yrs) fibres, mixed mainly or solely with wool or fine animal hair 551632 Fabrics, woven; dyed, containing less than 85 % by weight of artificial staple fibres, mixed mainly 55163200 23 % Cat C (15 yrs) or solely with wool or fine animal hair 551633 Fabrics, woven; of yarns of different colours, containing less than 85 % by weight of artificial 55163300 23 % Cat C (15 yrs) staple fibres, mixed mainly or solely with wool or fine animal hair 551634 Fabrics, woven; printed, containing less than 85 % by weight of artificial staple fibres, mixed 55163400 23 % Cat C (15 yrs) mainly or solely with wool or fine animal hair 551641 Fabrics, woven; unbleached or bleached, containing less than 85 % by weight of artificial staple 55164100 23 % Cat C (15 yrs) fibres, mixed mainly or solely with cotton 551642 Fabrics, woven; dyed, containing less than 85 % by weight of artificial staple fibres, mixed mainly 55164200 23 % Cat C (15 yrs) or solely with cotton 551643 Fabrics, woven; of yarns of different colours, containing less than 85 % by weight of artificial 55164300 23 % Cat C (15 yrs) staple fibres, mixed mainly or solely with cotton 551644 Fabrics, woven; printed, containing less than 85 % by weight of artificial staple fibres, mixed 55164400 23 % Cat C (15 yrs) mainly or solely with cotton 236/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 551691 Fabrics, woven; unbleached or bleached, of artificial staple fibres, n.e.c. in heading no. 5516 55169100 23 % Cat C (15 yrs) 551692 Fabrics, woven; dyed, of artificial staple fibres, n.e.c. in heading no. 5516 55169200 23 % Cat C (15 yrs) 551693 Fabrics, woven; of yarns of different colours, of artificial staple fibres, n.e.c. in heading no. 5516 55169300 23 % Cat C (15 yrs) 551694 Fabrics, woven; printed, of artificial staple fibres, n.e.c. in heading no. 5516 55169400 23 % Cat C (15 yrs) 560121 Wadding; other articles thereof, of cotton 56012190 23 % Cat C (15 yrs) 560122 Wadding; other articles thereof, of man-made fibres 56012290 23 % Cat C (15 yrs) 560129 Wadding; other articles thereof, other than of cotton or man-made fibres 56012900 23 % Cat C (15 yrs) 560130 Wadding; textile flock and dust and mill neps 56013000 23 % Cat C (15 yrs) 560210 Felt; needleloom felt and stitch-bonded fibre fabrics, whether or not impregnated, coated, 56021090 23 % Cat C (15 yrs) covered or laminated 560221 Felt; of wool or fine animal hair (excluding needleloom felt or stitch- bonded fibre fabrics), not 56022100 23 % Cat C (15 yrs) impregnated, coated, covered nor laminated 560229 Felt; of textile materials other than wool or fine animal hair (excluding needleloom felt and 56022900 0 % Cat C (15 yrs) stitch-bonded fibre fabrics), not impregnated, coated, covered or laminated 560290 Felt; impregnated, coated, covered or laminated (excluding needleloom felt and stitch-bonded 56029000 0 % Cat C (15 yrs) fibre fabrics) 560311 Nonwovens; whether or not impregnated, coated, covered or laminated, of man-made filaments, 56031190 23 % Cat C (15 yrs) (weighing not more than 25g/m2) 560312 Nonwovens; whether or not impregnated, coated, covered or laminated, of man-made filaments, 56031290 23 % Cat C (15 yrs) (weighing more than 25g/m2 but not more than 70g/m2) ELI: http://data.europa.eu/eli/dec/2025/541/oj 237/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 560313 Nonwovens; whether or not impregnated, coated, covered or laminated, of man-made filaments, 56031390 23 % Cat C (15 yrs) (weighing more than 70g/m2 but not more than 150g/m2) 560314 Nonwovens; whether or not impregnated, coated, covered or laminated, of man-made filaments, 56031490 23 % Cat C (15 yrs) (weighing more than 150g/m2) 560391 Nonwovens; whether or not impregnated, coated, covered or laminated, not of man-made 56039190 23 % Cat C (15 yrs) filaments, (weighing not more than 25g/m2) 560392 Nonwovens; whether or not impregnated, coated, covered or laminated, not of man-made 56039290 23 % Cat C (15 yrs) filaments, (weighing more than 25g/m2 but not more than 70g/m2) 560393 Nonwovens; whether or not impregnated, coated, covered or laminated, not of man-made 56039390 23 % Cat C (15 yrs) filaments, (weighing more than 70g/m2 but not more than 150g/m2) 560394 Nonwovens; whether or not impregnated, coated, covered or laminated, not of man-made 56039490 23 % Cat C (15 yrs) filaments, (weighing more than 150g/m2) 560410 Rubber thread and cord; textile covered 56041000 15 % Cat C (15 yrs) 560490 Yarn; textile yarn, strip, and the like of heading no. 5404 or 5405, impregnated, coated, covered, 56049090 15 % Cat C (15 yrs) or sheathed with rubber or plastics, n.e.c. in heading no. 5604 560500 Yarn; metallised, whether or not gimped, of textile yarn, or strip or the like of heading no. 5404 56050000 15 % Cat C (15 yrs) or 5405, combined with metal in the form of thread, strip or powder or covered with metal 560600 Yarn and strip and the like of heading no. 5404 or 5405; gimped, (other than those of heading 56060099 23 % Cat C (15 yrs) no. 5406 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 560721 Twine; binder or baler twine, of sisal or other textile fibres of the genus agave 56072100 0 % Cat A (5 yrs) 238/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 560729 Twine, cordage, ropes, cables; of sisal or other textile fibres of the genus agave (excluding binder 56072900 0 % Cat A (5 yrs) or baler twine), whether or not plaited, braided or rubber or plastic impregnated, coated, covered or sheathed 560741 Twine; binder or baler twine, of polyethylene or polypropylene 56074100 0 % Cat A (5 yrs) 560749 Twine, cordage, ropes, cables; of polyethylene or polypropylene (excluding binder or baler 56074990 0 % Cat A (5 yrs) twine), whether or not plaited, braided or rubber or plastic impregnated, coated, covered or sheathed 560750 Twine, cordage, ropes, cables; of synthetic fibres other than polyethylene or polypropylene, 56075090 0 % Cat A (5 yrs) whether or not plaited, braided or impregnated, coated, covered or sheathed with rubber or plastics 560790 Twine, cordage, ropes, cables; of materials n.e.c. in heading no. 5607, whether or not plaited, 56079090 0 % Cat A (5 yrs) braided or impregnated, coated, covered, or sheathed with rubber or plastics 560811 Twine, cordage or rope; fishing nets, made up, of man made textile materials 56081180 0 % Cat A (5 yrs) 560819 Twine, cordage or rope; knotted netting, for other than fishing, of man- made textile materials 56081990 0 % Cat A (5 yrs) 560890 Twine, cordage or rope; knotted netting, of other than man-made textiles 56089000 0 % Cat A (5 yrs) 560900 Yarn; articles of yarn, strip or the like of heading no. 5404 and 5405, twine, cordage, rope or 56090000 0 % Cat A (5 yrs) cables n.e.c. or included 570110 Carpets and other textile floor coverings; knotted, of wool or fine animal hair, whether or not 57011090 23 % Cat C (15 yrs) made up 570190 Carpets and other textile floor coverings; knotted, of textile materials (other than wool or fine 57019090 23 % Cat C (15 yrs) animal hair), whether or not made up 570210 Carpets and other textile floor coverings; woven, (not tufted or flocked), whether or not made 57021000 23 % Cat C (15 yrs) up, including kelem, schumacks, karamanie and similar hand-woven rugs ELI: http://data.europa.eu/eli/dec/2025/541/oj 239/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 570220 Carpets and other textile floor coverings; woven, (not tufted or flocked), whether or not made 57022000 23 % Cat C (15 yrs) up, of coconut fibres (coir) 570231 Carpets and other textile floor coverings; woven, (not tufted or flocked), of wool or fine animal 57023180 23 % Cat C (15 yrs) hair, of pile construction, not made up, n.e.c. in item no. 5702.10 or 5702.20 570232 Carpets and other textile floor coverings; woven, (not tufted or flocked), of man-made textile 57023200 23 % Cat C (15 yrs) materials, of pile construction, not made up, n.e.c. in item no. 5702.10 or 5702.20 570239 Carpets and other textile floor coverings; woven, (not tufted or flocked), of textile materials 57023900 23 % Cat C (15 yrs) (other than man-made, wool or fine animal hair), of pile construction, not made up, n.e.c. in item no. 5702.10 or 5702.20 570241 Carpets and other textile floor coverings; woven, (not tufted or flocked), of wool or fine animal 57024190 23 % Cat C (15 yrs) hair, of pile construction, made up, n.e.c. in item no. 5702.10 or 5702.20 570242 Carpets and other textile floor coverings; woven, (not tufted or flocked), of man-made textile 57024200 23 % Cat C (15 yrs) materials, of pile construction, made up, n.e.c. in item no. 5702.10 or 5702.20 570249 Carpets and other textile floor coverings; woven, (not tufted or flocked), of textile materials 57024900 23 % Cat C (15 yrs) (other than man-made, wool or fine animal hair), of pile construction, made up, n.e.c. in item no. 5702.10 or 5702.20 570250 Carpets and other textile floor coverings; woven, (not tufted or flocked), not of pile 57025090 23 % Cat C (15 yrs) construction, not made up, n.e.c. in item no. 5702.10 or 5702.20 570291 Carpets and other textile floor coverings; woven, (not tufted or flocked), of wool or fine animal 57029100 23 % Cat C (15 yrs) hair, (not of pile construction), made up, n.e.c. in item no. 5702.10 or 5702.20 570292 Carpets and other textile floor coverings; woven, (not tufted or flocked), of man-made textile 57029290 23 % Cat C (15 yrs) materials, (not of pile construction), made up, n.e.c. in item no. 5702.10 or 5702.20 240/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 570299 Carpets and other textile floor coverings; woven, (not tufted or flocked), of textile materials 57029900 23 % Cat C (15 yrs) (other than man-made or wool or fine animal hair, not of pile construction), made up, n.e.c. in item no. 5702.10 or 5702.20 570310 Carpets and other textile floor coverings; tufted, of wool or fine animal hair, whether or not 57031000 23 % Cat C (15 yrs) made up 570320 Carpets and other textile floor coverings; tufted, of nylon or other polyamides, whether or not 57032098 23 % Cat C (15 yrs) made up 570330 Carpets and other textile floor coverings; tufted, of man-made textile materials (other than 57033088 23 % Cat C (15 yrs) polyamides), whether or not made up 570390 Carpets and other textile floor coverings; tufted, of textile materials (other than man-made, wool 57039080 23 % Cat C (15 yrs) or fine animal hair), whether or not made up 570410 Textile floor coverings; felt tiles, (not tufted or flocked), whether or not made up, having 57041000 23 % Cat C (15 yrs) a maximum surface area of 0.3m2 570420 Carpets and other textile floor coverings; of felt, (not tufted or flocked), whether or not made 57042000 23 % Cat C (15 yrs) up, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2 570490 Carpets and other textile floor coverings; of felt, (not tufted or flocked), in the piece, whether or 57049000 23 % Cat C (15 yrs) not made up, having a maximum surface area exceeding 1 m2 570500 Carpets and other textile floor coverings; n.e.c. in chapter 57, whether or not made up 57050080 23 % Cat E (excl) 580110 Fabrics; woven pile, of wool or fine animal hair, other than fabrics of heading no. 5802 or 5806 58011000 23 % Cat C (15 yrs) 580121 Fabrics; woven pile, of cotton, uncut weft pile fabrics, other than fabrics of heading no. 5802 or 58012100 23 % Cat C (15 yrs) 5806 580122 Fabrics; woven pile, of cotton, cut corduroy, other than fabrics of heading no. 5802 or 5806 58012200 23 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 241/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 580123 Fabrics; woven pile, of cotton, weft pile fabrics other than uncut and corduroy, other than 58012300 23 % Cat C (15 yrs) fabrics of heading no. 5802 or 5806 580126 Fabrics; chenille, of cotton, other than fabrics of heading no. 5802 or 5806 58012600 23 % Cat C (15 yrs) 580127 Fabrics; woven pile, of cotton, warp pile fabrics, other than fabrics of heading no. 5802 or 5806 58012700 23 % Cat C (15 yrs) 580131 Fabrics; woven pile, of man-made fibres, uncut weft pile fabrics, other than fabrics of heading 58013100 23 % Cat C (15 yrs) no. 5802 or 5806 580132 Fabrics; woven pile, of man-made fibres, cut corduroy, other than fabrics of heading no. 5802 or 58013200 23 % Cat C (15 yrs) 5806 580133 Fabrics; woven pile, of man-made fibres, other weft pile fabrics, other than fabrics of heading 58013300 23 % Cat C (15 yrs) no. 5802 or 5806 580136 Fabrics; chenille, of man-made fibres, other than fabrics of heading no. 5802 or 5806 58013600 23 % Cat C (15 yrs) 580137 Fabrics; woven pile, of man-made fibres, warp pile fabrics, other than fabrics of heading no. 58013700 23 % Cat C (15 yrs) 5802 or 5806 580190 Fabrics; woven pile and chenille, of textile materials n.e.c. in heading no. 5801, other than 58019090 23 % Cat C (15 yrs) fabrics of heading no. 5802 or 5806 580211 Fabrics; terry towelling and similar woven terry fabrics, of cotton, unbleached, excluding narrow 58021100 23 % Cat C (15 yrs) fabrics of heading no. 5806 580219 Fabrics; terry towelling and similar woven terry fabrics, of cotton, bleached, excluding narrow 58021900 23 % Cat E (excl) fabrics of heading no. 5806 580220 Fabrics; terry towelling and similar woven terry fabrics, of textile materials, excluding cotton, 58022000 23 % Cat C (15 yrs) excluding narrow fabrics of heading no. 5806 580230 Fabrics; tufted textile fabrics, excluding products of heading no. 5703 58023000 23 % Cat C (15 yrs) 242/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 580300 Gauze; other than narrow fabrics of heading no. 5806 58030090 23 % Cat C (15 yrs) 580410 Tulles and other net fabrics; excluding woven, knitted or crocheted fabrics, (other than fabrics of 58041090 23 % Cat C (15 yrs) headings 60.02 to 60.06) 580421 Lace; mechanically made, of man-made fibres in the piece, in strips or in motifs, (other than 58042100 23 % Cat C (15 yrs) fabrics of headings 60.02 to 60.06) 580429 Lace; mechanically made, of textile materials, (other than man-made fibres), in the piece, in 58042900 23 % Cat C (15 yrs) strips or motifs, (other than fabrics of headings 60.02 to 60.06) 580430 Lace; hand-made, in the piece, in strips or motifs, (other than fabrics of headings 60.02 to 58043000 23 % Cat C (15 yrs) 60.06) 580500 Tapestries; hand-woven, (Gobelins, Flanders, Aubusson, Beauvais and the like) and 58050000 23 % Cat C (15 yrs) needle-worked tapestries (e.g. petit point, cross-stitch) whether or not made up 580610 Fabrics; woven pile (including terry towelling and similar terry fabrics) and chenille fabrics 58061000 23 % Cat C (15 yrs) (excluding goods of heading no. 5807) 580620 Fabrics; narrow (excluding pile fabrics), containing by weight 5 % or more of elastomeric yarn or 58062000 23 % Cat C (15 yrs) rubber thread 580631 Fabrics; narrow woven fabrics, n.e.c. in heading no. 5806, of cotton (excluding goods of heading 58063100 23 % Cat C (15 yrs) no. 5807) 580632 Fabrics, narrow woven fabrics, n.e.c. in heading no. 5806, of man-made fibres (excluding goods 58063290 23 % Cat C (15 yrs) of heading no. 5807) 580639 Fabrics; narrow woven fabrics, n.e.c. in heading no. 5806, of textile materials n.e.c. in item no. 58063900 23 % Cat C (15 yrs) 5806.3 (excluding goods of heading no. 5807) 580640 Fabrics; narrow woven, consisting of warp without weft, assembled by means of an adhesive 58064000 23 % Cat C (15 yrs) (bolducs) 580710 Labels, badges and similar articles; woven, of textile materials, in the piece, in strips or cut to 58071090 23 % Cat C (15 yrs) shape or size, not embroidered ELI: http://data.europa.eu/eli/dec/2025/541/oj 243/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 580790 Labels, badges and similar articles; (other than woven), of textile materials, in the piece, in strips 58079090 23 % Cat C (15 yrs) or cut to shape or size, not embroidered 580810 Braids; in the piece 58081000 23 % Cat C (15 yrs) 580890 Ornamental trimmings; tassels, pompons and similar articles; ornamental trimmings in the 58089000 23 % Cat C (15 yrs) piece, without embroidery, other than knitted or crocheted 580900 Fabrics, woven; of metal thread and metallised yarn of heading no. 5605, of a kind used in 58090000 23 % Cat C (15 yrs) apparel, as furnishing fabrics or similar purposes; n.e.c. or included 581010 Embroidery; without visible ground, in the piece, in strips or in motifs 58101090 23 % Cat C (15 yrs) 581091 Embroidery; with visible ground, of cotton, in the piece, in strips or in motifs 58109190 23 % Cat C (15 yrs) 581092 Embroidery; with visible ground, of man-made fibres, in the piece, in strips or in motifs 58109290 23 % Cat C (15 yrs) 581099 Embroidery; with visible ground, of textile materials (other than cotton and man-made fibres), in 58109990 23 % Cat C (15 yrs) the piece, in strips or in motifs 581100 Quilted textile products; in the piece, composed of one or more layers of textile materials 58110000 23 % Cat C (15 yrs) assembled with padding by stitching or otherwise (excluding embroidery of heading no. 5810) 590110 Textile fabrics; coated with gum or amylaceous substances, of a kind used for the outer covers of 59011000 23 % Cat C (15 yrs) books or the like 590190 Textile fabrics; coated with gum or amylaceous substances, tracing cloth, prepared painting 59019000 23 % Cat C (15 yrs) canvas, buckram and similar stiffened textile fabrics for hat foundations, (excluding book covers) 590210 Textile fabrics; tyrecord of high tenacity yarn of nylon or other polyamides 59021090 23 % Cat C (15 yrs) 244/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 590220 Textile fabrics; tyrecord of high tenacity yarn of polyester 59022090 23 % Cat C (15 yrs) 590290 Textile fabrics; tyrecord of high tenacity yarn of viscose rayon 59029090 23 % Cat C (15 yrs) 590310 Textile fabrics; impregnated, coated, covered or laminated with poly(vinyl chloride) 59031090 23 % Cat C (15 yrs) 590320 Textile fabrics; impregnated, coated, covered or laminated with polyurethane 59032090 23 % Cat C (15 yrs) 590390 Textile fabrics; impregnated, coated, covered or laminated with plastics, (excluding polyvinyl 59039099 23 % Cat C (15 yrs) chloride, polyurethane and those of heading no. 5902) 590410 Linoleum, whether or not cut to shape 59041000 23 % Cat C (15 yrs) 590490 Textiles floor coverings; consisting of a coating or covering applied on a textile backing, whether 59049000 23 % Cat C (15 yrs) or not cut to shape, other than linoleum 590500 Textile wall coverings of fabrics impregnated, coated, covered or laminated 59050090 23 % Cat C (15 yrs) 590610 Textile fabrics, rubberised; (excluding those of heading no. 5902), adhesive tape of a width not 59061000 23 % Cat C (15 yrs) exceeding 20cm 590691 Textile fabrics, rubberised; (excluding those of heading no. 5902 and adhesive tape of a width 59069100 23 % Cat C (15 yrs) not exceeding 20cm), knitted or crocheted 590699 Textile fabrics, rubberised; (excluding those of heading no. 5902 and adhesive tape of a width 59069990 23 % Cat C (15 yrs) not exceeding 20cm), not knitted or crocheted 590700 Textile fabrics; otherwise impregnated, coated or covered, painted canvas being theatrical 59070000 23 % Cat C (15 yrs) scenery, studio back-cloths or the like 590800 Textile wicks, woven, plaited or knitted; for lamps, stoves, lighters, candles or the like; 59080000 23 % Cat C (15 yrs) incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 590900 Textile hosepiping and similar textile tubing; with or without lining, armour or accessories of 59090090 0 % Cat A (5 yrs) other materials ELI: http://data.europa.eu/eli/dec/2025/541/oj 245/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 591000 Textiles; transmission or conveyor belts or belting, of textile material, whether or not 59100000 0 % Cat A (5 yrs) impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 591110 Textile fabric, felt & felt-lined woven fabrics, coated/covered/laminated with rubber, leather or 59111000 0 % Cat A (5 yrs) other material, for card clothing, similar fabrics used for technical purposes, including rubber impregnated narrow velvet fabrics to cover weaving spindles 591120 Textile products and articles for technical uses; bolting cloth, whether or not made up 59112000 0 % Cat A (5 yrs) 591131 Textiles; fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making 59113190 0 % Cat A (5 yrs) or similar machines, weighing less than 650g/m2 591132 Textiles; fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making 59113290 0 % Cat A (5 yrs) or similar machines, weighing 650g/m2 or more 591140 Textile products and articles for technical uses; straining cloth of a kind used in oil presses and 59114000 0 % Cat A (5 yrs) the like, including that of human hair 591190 Textile products and articles for technical uses; n.e.c. in heading no. 5911 59119099 0 % Cat A (5 yrs) 600110 Fabrics; long pile fabrics, knitted or crocheted 60011000 23 % Cat C (15 yrs) 600121 Fabrics; looped pile fabrics, of cotton, knitted or crocheted 60012100 23 % Cat C (15 yrs) 600122 Fabrics; looped pile fabrics, of man-made fibres, knitted or crocheted 60012200 23 % Cat C (15 yrs) 600129 Fabrics; looped pile fabrics, of textile materials (other than cotton or man- made fibres), knitted 60012900 23 % Cat C (15 yrs) or crocheted 246/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 600191 Fabrics; pile fabrics (excluding long pile and loop pile), of cotton, knitted or crocheted 60019100 23 % Cat C (15 yrs) 600192 Fabrics; pile fabrics (excluding long pile and loop pile), of man-made fibres, knitted or crocheted 60019200 23 % Cat C (15 yrs) 600199 Fabrics; pile fabrics (excluding long pile and loop pile), of textile materials (other than cotton or 60019900 23 % Cat C (15 yrs) man-made fibres), knitted or crocheted 600240 Fabrics; knitted or crocheted, other than those of heading 60.01, of a width not exceeding 60024000 23 % Cat C (15 yrs) 30 cm, containing by weight 5 % or more of elastomeric yarn but not containing rubber thread 600290 Fabrics; knitted or crocheted, other than those of heading 60.01, of a width not exceeding 60029000 23 % Cat C (15 yrs) 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread 600310 Fabrics; knitted or crocheted fabrics, other than those of heading 60.01 and 60.02, of a width 60031000 23 % Cat C (15 yrs) not exceeding 30 cm, of wool or fine animal hair 600320 Fabrics; knitted or crocheted fabrics, other than those of heading 60.01 and 60.02, of a width 60032000 23 % Cat C (15 yrs) not exceeding 30 cm, of cotton 600330 Fabrics; knitted or crocheted fabrics, other than those of heading 60.01 and 60.02, of a width 60033090 23 % Cat C (15 yrs) not exceeding 30 cm, of synthetic fibres 600340 Fabrics; knitted or crocheted fabrics, other than those of heading 60.01 and 60.02, of a width 60034000 23 % Cat C (15 yrs) not exceeding 30 cm, of artificial fibres 600390 Fabrics; knitted or crocheted fabrics, other than those of heading 60.01 and 60.02, of a width 60039000 23 % Cat C (15 yrs) not exceeding 30 cm, other than of wool and fine animal hair, cotton, synthetic or artificial fibres 600410 Fabrics; knitted or crocheted fabrics of a width exceeding 30 cm, other than those of heading 60041000 23 % Cat C (15 yrs) 60.01, containing by weight 5 % or more of elastomeric yarn but not containing rubber thread ELI: http://data.europa.eu/eli/dec/2025/541/oj 247/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 600490 Fabrics; knitted or crocheted, other than those of heading 60.01, of a width exceeding 30 cm, 60049000 23 % Cat C (15 yrs) containing by weight 5 % or more of elastomeric yarn or rubber thread, 600521 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60052100 23 % Cat C (15 yrs) headings 60.01 to 60.04, of cotton, unbleached or bleached 600522 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60052200 23 % Cat C (15 yrs) headings 60.01 to 60.04, of cotton, dyed 600523 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60052300 23 % Cat C (15 yrs) headings 60.01 to 60.04, of cotton, yarns of different colours 600524 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60052400 23 % Cat C (15 yrs) headings 60.01 to 60.04, of cotton, printed 600535 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60053500 23 % Cat C (15 yrs) headings 60.01 to 60.04, of synthetic fibres specified in Subheading Note 1 to this Chapter 600536 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60053600 23 % Cat C (15 yrs) headings 60.01 to 60.04, of synthetic fibres, bleached or unbleached 600537 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60053700 23 % Cat C (15 yrs) headings 60.01 to 60.04, of synthetic fibres, dyed 600538 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60053800 23 % Cat C (15 yrs) headings 60.01 to 60.04, of synthetic fibres, yarns of different colours 600539 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60053900 23 % Cat C (15 yrs) headings 60.01 to 60.04, of synthetic fibres, printed 248/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 600541 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60054100 23 % Cat C (15 yrs) headings 60.01 to 60.04, of artificial fibres, bleached or unbleached 600542 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60054200 23 % Cat C (15 yrs) headings 60.01 to 60.04, of artificial fibres, dyed 600543 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60054300 23 % Cat C (15 yrs) headings 60.01 to 60.04, of artificial fibres, of yarns of different colours 600544 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60054400 23 % Cat C (15 yrs) headings 60.01 to 60.04, of artificial fibres, printed 600590 Fabrics; warp knit (including those made on galloon knitting machines), other than those of 60059090 23 % Cat C (15 yrs) headings 60.01 to 60.04, excluding those made from cotton or synthetic or artificial fibres 600610 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of wool or 60061000 23 % Cat C (15 yrs) fine animal hair 600621 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of cotton, 60062100 23 % Cat C (15 yrs) unbleached or bleached 600622 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of cotton, 60062200 23 % Cat C (15 yrs) dyed 600623 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of cotton, of 60062300 23 % Cat C (15 yrs) yarns of different colours 600624 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of cotton, 60062400 23 % Cat C (15 yrs) printed 600631 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of synthetic 60063100 23 % Cat C (15 yrs) fibres, unbleached or bleached 600632 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of synthetic 60063200 23 % Cat C (15 yrs) fibres, dyed ELI: http://data.europa.eu/eli/dec/2025/541/oj 249/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 600633 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of synthetic 60063300 23 % Cat C (15 yrs) fibres, of yarns of different colours 600634 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of synthetic 60063400 23 % Cat C (15 yrs) fibres, printed 600641 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of artificial 60064100 23 % Cat C (15 yrs) fibres, unbleached or bleached 600642 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of artificial 60064200 23 % Cat C (15 yrs) fibres, dyed 600643 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of artificial 60064300 23 % Cat C (15 yrs) fibres, of yarns of different colours 600644 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04, of artificial 60064400 23 % Cat C (15 yrs) fibres, printed 600690 Fabrics; knitted or crocheted fabrics, other than those of headings 60.01 to 60.04,and other 60069000 23 % Cat C (15 yrs) than those made of wool, fine animal hair, cotton, synthetic or artificial fibres 610120 Coats; men's or boys' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61012090 23 % Cat C (15 yrs) cotton, knitted or crocheted (excluding those of heading no. 6103) 610130 Coats; men's or boys' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61013090 23 % Cat C (15 yrs) man-made fibres, knitted or crocheted, (excluding those of heading no. 6103) 610190 Coats; men's or boys' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61019080 23 % Cat C (15 yrs) textile materials n.e.c. in heading no. 6101, knitted or crocheted (excluding those of heading no. 6103) 610210 Coats; women's or girls' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61021090 23 % Cat C (15 yrs) wool or fine animal hair, knitted or crocheted (excluding those of heading no. 6104) 250/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 610220 Coats; women's or girls' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61022090 23 % Cat C (15 yrs) cotton, knitted or crocheted (excluding those of heading no. 6104) 610230 Coats; women's or girls' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61023090 23 % Cat C (15 yrs) man-made fibres, knitted or crocheted (excluding those of heading no. 6104) 610290 Coats; women's or girls' overcoats, car-coats, capes, anoraks, wind-jackets and similar articles, of 61029090 23 % Cat C (15 yrs) textile materials n.e.c. in heading no. 6102, knitted or crocheted (excluding those of heading no. 6104) 610310 Suits; men's or boys', knitted or crocheted 61031090 23 % Cat E (excl) 610322 Ensembles; men's or boys', of cotton, knitted or crocheted 61032200 23 % Cat E (excl) 610323 Ensembles; men's or boys', of synthetic fibres, knitted or crocheted 61032300 23 % Cat E (excl) 610329 Ensembles; men's or boys', of textile materials (other than cotton or synthetic fibres), knitted or 61032900 23 % Cat E (excl) crocheted 610331 Jackets and blazers; men's or boys', of wool or fine animal hair, knitted or crocheted 61033100 23 % Cat E (excl) 610332 Jackets and blazers; men's or boys', of cotton, knitted or crocheted 61033200 23 % Cat E (excl) 610333 Jackets and blazers; men's or boys', of synthetic fibres, knitted or crocheted 61033300 23 % Cat E (excl) 610339 Jackets and blazers; men's or boys', of textile materials (other than wool or fine animal hair, 61033900 23 % Cat E (excl) cotton or synthetic fibres), knitted or crocheted 610341 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of wool or fine animal hair, 61034100 23 % Cat E (excl) knitted or crocheted ELI: http://data.europa.eu/eli/dec/2025/541/oj 251/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 610342 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of cotton, knitted or 61034200 23 % Cat E (excl) crocheted 610343 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of synthetic fibres, knitted 61034300 23 % Cat E (excl) or crocheted 610349 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of textile materials (other 61034900 23 % Cat E (excl) than wool or fine animal hair, cotton or synthetic fibres), knitted or crocheted 610413 Suits; women's or girls', of synthetic fibres, knitted or crocheted 61041300 23 % Cat E (excl) 610419 Suits; women's or girls', of textile materials (other than synthetic fibres), knitted or crocheted 61041990 23 % Cat E (excl) 610422 Ensembles; women's or girls', of cotton, knitted or crocheted 61042200 23 % Cat E (excl) 610423 Ensembles; women's or girls', of synthetic fibres, knitted or crocheted 61042300 23 % Cat E (excl) 610429 Ensembles; women's or girls', of textile materials (other than cotton or synthetic fibres), knitted 61042990 23 % Cat E (excl) or crocheted 610431 Jackets; women's or girls', of wool or fine animal hair, knitted or crocheted 61043100 23 % Cat E (excl) 610432 Jackets; women's or girls', of cotton, knitted or crocheted 61043200 23 % Cat E (excl) 610433 Jackets; women's or girls', of synthetic fibres, knitted or crocheted 61043300 23 % Cat E (excl) 610439 Jackets; women's or girls', of textile materials (other than wool or fine animal hair, cotton or 61043900 23 % Cat E (excl) synthetic fibres), knitted or crocheted 610441 Dresses; women's or girls', of wool or fine animal hair, knitted or crocheted 61044100 23 % Cat E (excl) 252/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 610442 Dresses; women's or girls', of cotton, knitted or crocheted 61044200 23 % Cat E (excl) 610443 Dresses; women's or girls', of synthetic fibres, knitted or crocheted 61044300 23 % Cat E (excl) 610444 Dresses; women's or girls', of artificial fibres, knitted or crocheted 61044400 23 % Cat E (excl) 610449 Dresses; women's or girls', of textile materials (other than wool or fine animal hair, cotton, 61044900 23 % Cat E (excl) synthetic or artificial fibres), knitted or crocheted 610451 Skirts and divided skirts; women's or girls', of wool or fine animal hair, knitted or crocheted 61045100 23 % Cat E (excl) 610452 Skirts and divided skirts; women's or girls', of cotton, knitted or crocheted 61045200 23 % Cat E (excl) 610453 Skirts and divided skirts; women's or girls', of synthetic fibres, knitted or crocheted 61045300 23 % Cat E (excl) 610459 Skirts and divided skirts; women's or girls', of textile materials (other than wool or fine animal 61045900 23 % Cat E (excl) hair, cotton or synthetic fibres), knitted or crocheted 610461 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of wool or fine animal 61046100 23 % Cat E (excl) hair, knitted or crocheted 610462 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of cotton, knitted or 61046200 23 % Cat E (excl) crocheted 610463 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of synthetic fibres, 61046300 23 % Cat E (excl) knitted or crocheted 610469 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of textile materials 61046900 23 % Cat E (excl) (other than wool or fine animal hair, cotton or synthetic fibres), knitted or crocheted ELI: http://data.europa.eu/eli/dec/2025/541/oj 253/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 610510 Shirts; men's or boys', of cotton, knitted or crocheted 61051000 23 % Cat E (excl) 610520 Shirts; men's or boys', of man-made fibres, knitted or crocheted 61052090 23 % Cat C (15 yrs) 610590 Shirts; men's or boys', of textile materials (other than cotton or man-made fibres), knitted or 61059090 23 % Cat C (15 yrs) crocheted 610610 Blouses, shirts and shirt-blouses; women's or girls', of cotton, knitted or crocheted 61061000 23 % Cat E (excl) 610620 Blouses, shirts and shirt-blouses; women's or girls', of man-made fibres, knitted or crocheted 61062000 23 % Cat E (excl) 610690 Blouses, shirts and shirt-blouses; women's or girls', of textile materials (other than cotton or 61069090 23 % Cat E (excl) man-made fibres), knitted or crocheted 610711 Underpants and briefs; men's or boys', of cotton, knitted or crocheted 61071100 23 % Cat C (15 yrs) 610712 Underpants and briefs; men's or boys', of man-made fibres, knitted or crocheted 61071200 23 % Cat C (15 yrs) 610719 Underpants and briefs; men's or boys', of textile materials (other than cotton or man-made 61071900 23 % Cat C (15 yrs) fibres), knitted or crocheted 610721 Nightshirts and pyjamas; men's or boys', of cotton, knitted or crocheted 61072100 23 % Cat C (15 yrs) 610722 Nightshirts and pyjamas; men's or boys', of man-made fibres, knitted or crocheted 61072200 23 % Cat C (15 yrs) 610729 Nightshirts and pyjamas; men's or boys', of textile materials (other than cotton or man-made 61072900 23 % Cat C (15 yrs) fibres), knitted or crocheted 610791 Bathrobes, dressing gowns and similar articles; men's or boys', of cotton, knitted or crocheted 61079100 23 % Cat C (15 yrs) 610799 Bathrobes, dressing gowns and similar articles; men's or boys', of textile materials (other than 61079900 23 % Cat C (15 yrs) cotton), knitted or crocheted 254/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 610811 Slips and petticoats; women's or girls', of man-made fibres, knitted or crocheted 61081100 23 % Cat C (15 yrs) 610819 Slips and petticoats; women's or girls', of textile materials (other than man- made fibres), knitted 61081900 23 % Cat C (15 yrs) or crocheted 610821 Briefs and panties; women's or girls', of cotton, knitted or crocheted 61082100 23 % Cat C (15 yrs) 610822 Briefs and panties; women's or girls', of man-made fibres, knitted or crocheted 61082200 23 % Cat C (15 yrs) 610829 Briefs and panties; women's or girls', of textile materials (other than cotton or man-made fibres), 61082900 23 % Cat C (15 yrs) knitted or crocheted 610831 Nightdresses and pyjamas; women's or girls', of cotton, knitted or crocheted 61083100 23 % Cat C (15 yrs) 610832 Nightdresses and pyjamas; women's or girls', of man-made fibres, knitted or crocheted 61083200 23 % Cat C (15 yrs) 610839 Nightdresses and pyjamas; women's or girls', of textile materials (other than cotton or man-made 61083900 23 % Cat C (15 yrs) fibres), knitted or crocheted 610891 Negligees, bathrobes, dressing gowns and similar articles; women's or girls', of cotton, knitted or 61089100 23 % Cat C (15 yrs) crocheted 610892 Negligees, bathrobes, dressing gowns and similar articles; women's or girls', of man-made fibres, 61089200 23 % Cat C (15 yrs) knitted or crocheted 610899 Negligees, bathrobes, dressing gowns and similar articles; women's or girls', of textile materials 61089900 23 % Cat C (15 yrs) (other than cotton or man-made fibres), knitted or crocheted 610910 T-shirts, singlets and other vests; of cotton, knitted or crocheted 61091000 23 % Cat E (excl) 610990 T-shirts, singlets and other vests; of textile materials (other than cotton), knitted or crocheted 61099090 23 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 255/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 611011 Jerseys, pullovers, cardigans, waistcoats and similar articles; knitted or crocheted, of wool or fine 61101190 23 % Cat C (15 yrs) animal hair 611012 Jerseys, pullovers, cardigans, waistcoats and similar articles; knitted or crocheted, of fibres from 61101290 23 % Cat C (15 yrs) kashmir (cashmere) goats 611019 Jerseys, pullovers, cardigans, waistcoats and similar articles; knitted or crocheted, of fine animal 61101990 23 % Cat C (15 yrs) hair other than that of kashmir (cashmere) goats 611020 Jerseys, pullovers, cardigans, waistcoats and similar articles; of cotton, knitted or crocheted 61102099 23 % Cat C (15 yrs) 611030 Jerseys, pullovers, cardigans, waistcoats and similar articles; of man-made fibres, knitted or 61103099 23 % Cat C (15 yrs) crocheted 611090 Jerseys, pullovers, cardigans, waistcoats and similar articles; of textile materials (other than wool 61109090 23 % Cat C (15 yrs) or fine animal hair, cotton or man-made fibres), knitted or crocheted 611120 Garments and clothing accessories; babies', of cotton, knitted or crocheted 61112090 9 % Cat C (15 yrs) 611130 Garments and clothing accessories; babies', of synthetic fibres, knitted or crocheted 61113090 9 % Cat C (15 yrs) 611190 Garments and clothing accessories; babies', of textile materials (other than cotton or synthetic 61119090 9 % Cat C (15 yrs) fibres), knitted or crocheted 611211 Track suits; of cotton, knitted or crocheted 61121100 23 % Cat C (15 yrs) 611212 Track suits; of synthetic fibres, knitted or crocheted 61121200 23 % Cat C (15 yrs) 611219 Track suits; of textile materials (other than cotton or synthetic fibres), knitted or crocheted 61121900 23 % Cat C (15 yrs) 611220 Ski suits; knitted or crocheted 61122000 23 % Cat C (15 yrs) 611231 Swimwear; men's or boys', of synthetic fibres, knitted or crocheted 61123190 23 % Cat C (15 yrs) 256/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 611239 Swimwear; men's or boys', of textile materials (other than synthetic fibres), knitted or crocheted 61123990 23 % Cat C (15 yrs) 611241 Swimwear; women's or girls', of synthetic fibres, knitted or crocheted 61124190 23 % Cat C (15 yrs) 611249 Swimwear; women's or girls', of textile materials (other than synthetic fibres), knitted or 61124990 23 % Cat C (15 yrs) crocheted 611300 Garments made up of knitted or crocheted fabrics of heading no. 5903, 5906 and 5907 61130090 23 % Cat C (15 yrs) 611420 Garments; of cotton, knitted or crocheted, n.e.c. in chapter 61 61142000 23 % Cat C (15 yrs) 611430 Garments; of man-made fibres, knitted or crocheted, n.e.c. in chapter 61 61143000 23 % Cat C (15 yrs) 611490 Garments; of textile materials (other than cotton or man-made fibres), knitted or crocheted, n.e. 61149000 23 % Cat E (excl) c. in chapter 61 611510 Graduated compression hosiery (for example, stockings for varicose veins), knitted or crocheted 61151090 23 % Cat C (15 yrs) 611521 Hosiery; panty hose and tights (other than graduated compression hosiery), of synthetic fibres, 61152100 23 % Cat C (15 yrs) measuring per single yarn less than 67 decitex, knitted or crocheted 611522 Hosiery; panty hose and tights (other than graduated compression hosiery), of synthetic fibres, 61152200 23 % Cat C (15 yrs) measuring per single yarn 67 decitex or more, knitted or crocheted 611529 Hosiery; panty hose and tights (other than graduated compression hosiery), of textile materials 61152900 23 % Cat C (15 yrs) (other than synthetic fibres), knitted or crocheted 611530 Hosiery; women's, full-length or knee-length (other than graduated compression hosiery), 61153090 23 % Cat C (15 yrs) measuring per single yarn less than 67 decitex, knitted or crocheted ELI: http://data.europa.eu/eli/dec/2025/541/oj 257/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 611594 Hosiery and footwear; without applied soles, of wool or fine animal hair, knitted or crocheted 61159400 23 % Cat C (15 yrs) (excluding graduated compression hosiery, panty hose, tights, women's full or knee-length hosiery measuring per single yarn less than 67 decitex) 611595 Hosiery and footwear; without applied soles, of cotton, knitted or crocheted (excluding 61159500 23 % Cat C (15 yrs) graduated compression hosiery, panty hose, tights, full or knee- length hosiery measuring per single yarn less than 67 decitex) 611596 Hosiery and footwear; without applied soles, of synthetic fibres, knitted or crocheted (excluding 61159699 23 % Cat C (15 yrs) graduated compression hosiery, panty hose, tights, full or knee-length hosiery measuring per single yarn less than 67 decitex) 611599 Hosiery and footwear; without applied soles, of textile materials n.e.c. in item no. 6115.9, 61159900 23 % Cat C (15 yrs) knitted or crocheted (excluding graduated compression hosiery, panty hose, tights, full or knee-length hosiery measuring per single yarn less than 67 decitex) 611610 Gloves, mittens and mitts; knitted or crocheted, impregnated, coated or covered with plastics or 61161080 23 % Cat C (15 yrs) rubber 611691 Gloves, mittens and mitts; of wool or fine animal hair, knitted or crocheted, (other than 61169100 23 % Cat C (15 yrs) impregnated, coated or covered with plastics or rubber) 611692 Gloves, mittens and mitts; of cotton, knitted or crocheted, (other than impregnated, coated or 61169200 23 % Cat C (15 yrs) covered with plastics or rubber) 611693 Gloves, mittens and mitts; of synthetic fibres, knitted or crocheted, (other than impregnated, 61169300 23 % Cat C (15 yrs) coated or covered with plastics or rubber) 258/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 611699 Gloves, mittens and mitts; of textile materials (other than wool or fine animal hair, cotton or 61169900 23 % Cat C (15 yrs) synthetic fibres), knitted or crocheted, (other than impregnated, coated or covered with plastics or rubber) 611710 Shawls, scarves, mufflers, mantillas, veils and the like; knitted or crocheted 61171000 23 % Cat C (15 yrs) 611780 Clothing accessories; knitted or crocheted, n.e.c. in heading no. 6117 61178080 23 % Cat C (15 yrs) 611790 Clothing; parts, knitted or crocheted 61179000 23 % Cat C (15 yrs) 620111 Coats; men's or boys', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of wool 62011100 19 % Cat C (15 yrs) or fine animal hair, other than those of heading no. 6203 (not knitted or crocheted) 620112 Coats; men's or boys', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of cotton, 62011290 19 % Cat C (15 yrs) other than those of heading no. 6203 (not knitted or crocheted) 620113 Coats; men's or boys', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of 62011390 19 % Cat C (15 yrs) man-made fibres, other than those of heading no. 6203 (not knitted or crocheted) 620119 Coats; men's or boys', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of textile 62011900 19 % Cat C (15 yrs) materials (other than wool or fine animal hair, cotton or man-made fibres), other than those of heading no. 6203 (not knitted or crocheted) 620191 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; men's or boys', 62019100 19 % Cat C (15 yrs) of wool or fine animal hair, other than those of heading no. 6203 (not knitted or crocheted) 620192 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; men's or boys', 62019200 19 % Cat C (15 yrs) of cotton, other than those of heading no. 6203 (not knitted or crocheted) ELI: http://data.europa.eu/eli/dec/2025/541/oj 259/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620193 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; men's or boys', 62019300 19 % Cat C (15 yrs) of man-made fibres, other than those of heading no. 6203 (not knitted or crocheted) 620199 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; men's or boys', 62019900 19 % Cat C (15 yrs) of textile materials (other than wool or fine animal hair, cotton or man-made fibres), other than those of heading no. 6203 (not knitted or crocheted) 620211 Coats; women's or girls', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of 62021100 19 % Cat C (15 yrs) wool or fine animal hair, other than those of heading no. 6204 (not knitted or crocheted) 620212 Coats; women's or girls', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of 62021290 19 % Cat C (15 yrs) cotton, other than those of heading no. 6204 (not knitted or crocheted) 620213 Coats; women's or girls', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of 62021390 19 % Cat C (15 yrs) man-made fibres, other than those of heading no. 6204 (not knitted or crocheted) 620219 Coats; women's or girls', overcoats, raincoats, car-coats, capes, cloaks and similar articles, of 62021900 19 % Cat C (15 yrs) textile materials (other than wool or fine animal hair, cotton or man-made fibres), other than those of heading no. 6204 (not knitted or crocheted) 620291 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; women's or 62029100 19 % Cat C (15 yrs) girls', of wool or fine animal hair, other than those of heading no. 6204 (not knitted or crocheted) 620292 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; women's or 62029200 19 % Cat C (15 yrs) girls', of cotton, other than those of heading no. 6204 (not knitted or crocheted) 620293 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; women's or 62029300 19 % Cat C (15 yrs) girls', of man-made fibres, other than those of heading no. 6204 (not knitted or crocheted) 620299 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles; women's or 62029900 19 % Cat C (15 yrs) girls', of textile materials n.e.c. in item no. 6202.9, other than those of heading no. 6204, (not knitted or crocheted) 260/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620311 Suits; men's or boys', of wool or fine animal hair (not knitted or crocheted) 62031100 19 % Cat E (excl) 620312 Suits; men's or boys', of synthetic fibres (not knitted or crocheted) 62031200 19 % Cat E (excl) 620319 Suits; men's or boys', of textile materials n.e.c. in item no. 6203.1 (not knitted or crocheted) 62031990 19 % Cat E (excl) 620322 Ensembles; men's or boys', of cotton (not knitted or crocheted) 62032280 19 % Cat E (excl) 620323 Ensembles; men's or boys', of synthetic fibres (not knitted or crocheted) 62032380 19 % Cat E (excl) 620329 Ensembles; men's or boys', of textile materials n.e.c. in item no. 6203.2 (not knitted or 62032990 19 % Cat E (excl) crocheted) 620331 Jackets and blazers; men's or boys', of wool or fine animal hair (not knitted or crocheted) 62033100 19 % Cat E (excl) 620332 Jackets and blazers; men's or boys', of cotton (not knitted or crocheted) 62033290 19 % Cat E (excl) 620333 Jackets and blazers; men's or boys', of synthetic fibres (not knitted or crocheted) 62033390 19 % Cat E (excl) 620339 Jackets and blazers; men's or boys', of textile materials n.e.c. in item no. 6203.3 (not knitted or 62033990 19 % Cat E (excl) crocheted) 620341 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of wool or fine animal hair 62034190 19 % Cat E (excl) (not knitted or crocheted) 620342 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of cotton (not knitted or 62034290 19 % Cat E (excl) crocheted) 620343 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of synthetic fibres (not 62034390 19 % Cat E (excl) knitted or crocheted) ELI: http://data.europa.eu/eli/dec/2025/541/oj 261/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620349 Trousers, bib and brace overalls, breeches and shorts; men's or boys', of textile materials (other 62034990 19 % Cat E (excl) than wool, fine animal hair, cotton or synthetic fibres), (not knitted or crocheted) 620411 Suits; women's or girls', of wool or fine animal hair (not knitted or crocheted) 62041100 19 % Cat E (excl) 620412 Suits; women's or girls', of cotton (not knitted or crocheted) 62041200 19 % Cat E (excl) 620413 Suits; women's or girls', of synthetic fibres (not knitted or crocheted) 62041300 19 % Cat E (excl) 620419 Suits; women's or girls', of textile materials n.e.c. in item no. 6204.1 (not knitted or crocheted) 62041990 19 % Cat E (excl) 620421 Ensembles; women's or girls', of wool or fine animal hair (not knitted or crocheted) 62042100 19 % Cat E (excl) 620422 Ensembles; women's or girls', of cotton (not knitted or crocheted) 62042280 19 % Cat E (excl) 620423 Ensembles; women's or girls', of synthetic fibres (not knitted or crocheted) 62042380 19 % Cat E (excl) 620429 Ensembles; women's or girls', of textile materials n.e.c. in item no. 6204.2 (not knitted or 62042990 19 % Cat E (excl) crocheted) 620431 Jackets and blazers; women's or girls', of wool or fine animal hair (not knitted or crocheted) 62043100 19 % Cat E (excl) 620432 Jackets and blazers; women's or girls', of cotton (not knitted or crocheted) 62043290 19 % Cat E (excl) 620433 Jackets and blazers; women's or girls', of synthetic fibres (not knitted or crocheted) 62043390 19 % Cat E (excl) 620439 Jackets and blazers; women's or girls', of textile materials n.e.c. in item no. 6204.3 (not knitted 62043990 19 % Cat E (excl) or crocheted) 262/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620441 Dresses; women's or girls', of wool or fine animal hair (not knitted or crocheted) 62044100 19 % Cat E (excl) 620442 Dresses; women's or girls', of cotton (not knitted or crocheted) 62044200 19 % Cat E (excl) 620443 Dresses; women's or girls', of synthetic fibres (not knitted or crocheted) 62044300 19 % Cat E (excl) 620444 Dresses; women's or girls', of artificial fibres (not knitted or crocheted) 62044400 19 % Cat E (excl) 620449 Dresses; women's or girls', of textile materials n.e.c. in item no. 6204.4 (not knitted or crocheted) 62044990 19 % Cat E (excl) 620451 Skirts and divided skirts; women's or girls', of wool or fine animal hair (not knitted or crocheted) 62045100 19 % Cat E (excl) 620452 Skirts and divided skirts; women's or girls', of cotton (not knitted or crocheted) 62045200 19 % Cat E (excl) 620453 Skirts and divided skirts; women's or girls', of synthetic fibres (not knitted or crocheted) 62045300 19 % Cat E (excl) 620459 Skirts and divided skirts; women's or girls', of textile materials n.e.c. in item no. 6204.5 (not 62045990 19 % Cat E (excl) knitted or crocheted) 620461 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of wool or fine animal 62046185 19 % Cat E (excl) hair (not knitted or crocheted) 620462 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of cotton (not knitted or 62046290 19 % Cat E (excl) crocheted) 620463 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of synthetic fibres (not 62046390 19 % Cat E (excl) knitted or crocheted) ELI: http://data.europa.eu/eli/dec/2025/541/oj 263/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620469 Trousers, bib and brace overalls, breeches and shorts; women's or girls', of textile materials 62046990 19 % Cat E (excl) (other than wool, fine animal hair, cotton or synthetic fibres), (not knitted or crocheted) 620520 Shirts; men's or boys', of cotton (not knitted or crocheted) 62052000 19 % Cat E (excl) 620530 Shirts; men's or boys', of man-made fibres (not knitted or crocheted) 62053000 19 % Cat E (excl) 620590 Shirts; men's or boys', of textile materials n.e.c. in heading no. 6205 (not knitted or crocheted) 62059080 19 % Cat E (excl) 620610 Blouses, shirts and shirt-blouses; women's or girls', of silk or silk waste (not knitted or crocheted) 62061000 19 % Cat E (excl) 620620 Blouses, shirts and shirt-blouses; women's or girls', of wool or fine animal hair (not knitted or 62062000 19 % Cat C (15 yrs) crocheted) 620630 Blouses, shirts and shirt-blouses; women's or girls', of cotton (not knitted or crocheted) 62063000 19 % Cat C (15 yrs) 620640 Blouses, shirts and shirt-blouses; women's or girls', of man-made fibres (not knitted or 62064000 19 % Cat C (15 yrs) crocheted) 620690 Blouses, shirts and shirt-blouses; women's or girls', of textile materials n.e.c. in heading no. 6206 62069090 19 % Cat C (15 yrs) (not knitted or crocheted) 620711 Underpants and briefs; men's or boys', of cotton (not knitted or crocheted) 62071100 19 % Cat E (excl) 620719 Underpants and briefs; men's or boys', of textile materials other than cotton (not knitted or 62071900 19 % Cat C (15 yrs) crocheted) 620721 Nightshirts and pyjamas; men's or boys', of cotton (not knitted or crocheted) 62072100 19 % Cat C (15 yrs) 620722 Nightshirts and pyjamas; men's or boys', of man-made fibres (not knitted or crocheted) 62072200 19 % Cat C (15 yrs) 264/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620729 Nightshirts and pyjamas; men's or boys', of textile materials other than cotton or man-made 62072900 19 % Cat C (15 yrs) fibres (not knitted or crocheted) 620791 Singlets and other vests, bathrobes, dressing gowns and similar articles; men's or boys', of cotton 62079100 19 % Cat E (excl) (not knitted or crocheted) 620799 Singlets and other vests, bathrobes, dressing gowns and similar articles; men's or boys', of textile 62079990 19 % Cat C (15 yrs) materials other than cotton (not knitted or crocheted) 620811 Slips and petticoats; women's or girls', of man-made fibres (not knitted or crocheted) 62081100 19 % Cat C (15 yrs) 620819 Slips and petticoats; women's or girls', of textile materials other than man- made fibres (not 62081900 19 % Cat C (15 yrs) knitted or crocheted) 620821 Nightdresses and pyjamas; women's or girls', of cotton (not knitted or crocheted) 62082100 19 % Cat C (15 yrs) 620822 Nightdresses and pyjamas; women's or girls', of man-made fibres (not knitted or crocheted) 62082200 19 % Cat C (15 yrs) 620829 Nightdresses and pyjamas; women's or girls', of textile materials other than cotton or man-made 62082900 19 % Cat C (15 yrs) fibres (not knitted or crocheted) 620891 Singlets and other vests, briefs, panties, negligees, bathrobes, dressing gowns and similar articles; 62089100 19 % Cat E (excl) women's or girls', of cotton (not knitted or crocheted) 620892 Singlets and other vests, briefs, panties, negligees, bathrobes, dressing gowns etc.; women's or 62089200 19 % Cat C (15 yrs) girls', of man-made fibres (not knitted or crocheted), excluding incontinence or other sanitary garments or garment liners of heading no. 96.19 620899 Singlets and other vests, briefs, panties, negligees, bathrobes, dressing gowns and similar articles; 62089900 19 % Cat E (excl) women's or girls', of textile materials other than cotton or man-made fibres (not knitted or crocheted) 620920 Garments and clothing accessories; babies', of cotton (not knitted or crocheted) 62092000 9 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 265/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 620930 Garments and clothing accessories; babies', of synthetic fibres (not knitted or crocheted) 62093000 9 % Cat C (15 yrs) 620990 Garments and clothing accessories; babies', of textile materials other than cotton or synthetic 62099090 9 % Cat C (15 yrs) fibres (not knitted or crocheted) 621010 Garments; of felt or non-wovens (not knitted or crocheted) 62101098 19 % Cat C (15 yrs) 621020 Garments; overcoats, raincoats, car-coats, capes, cloaks and similar articles, men's or boys', of 62102000 19 % Cat C (15 yrs) the fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 (not knitted or crocheted) 621030 Garments; overcoats, raincoats, car-coats, capes, cloaks and similar articles, women's or girls', of 62103000 19 % Cat C (15 yrs) the fabrics of heading no. 5602, 5603, 5903, 5906 or 5907 (not knitted or crocheted) 621040 Garments; men's or boys', n.e.c. in item no. 6210.2, of the fabrics of heading no. 5602, 5603, 62104000 19 % Cat C (15 yrs) 5903, 5906 or 5907 (not knitted or crocheted) 621050 Garments; women's or girls', n.e.c. in item no. 6210.3, of the fabrics of heading no. 5602, 5603, 62105000 19 % Cat C (15 yrs) 5903, 5906 or 5907 (not knitted or crocheted) 621111 Swimwear; men's or boys', (not knitted or crocheted) 62111100 19 % Cat C (15 yrs) 621112 Swimwear; women's or girls', (not knitted or crocheted) 62111200 19 % Cat C (15 yrs) 621120 Ski suits; (not knitted or crocheted) 62112000 19 % Cat C (15 yrs) 621132 Track suits and other garments n.e.c.; men's or boys', of cotton (not knitted or crocheted) 62113290 19 % Cat C (15 yrs) 621133 Track suits and other garments n.e.c.; men's or boys', of man-made fibres (not knitted or 62113390 19 % Cat C (15 yrs) crocheted) 266/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 621139 Track suits and other garments n.e.c.; men's or boys', of textile materials n.e.c. in item no. 62113900 19 % Cat C (15 yrs) 6211.3 (not knitted or crocheted) 621142 Track suits and other garments n.e.c.; women's or girls', of cotton (not knitted or crocheted) 62114290 19 % Cat C (15 yrs) 621143 Track suits and other garments n.e.c.; women's or girls', of man-made fibres (not knitted or 62114390 19 % Cat C (15 yrs) crocheted) 621149 Track suits and other garments n.e.c.; women's or girls', of textile materials n.e.c. in item no. 62114900 19 % Cat C (15 yrs) 6211.4 (not knitted or crocheted) 621210 Brassieres; whether or not knitted or crocheted 62121090 19 % Cat E (excl) 621220 Girdles and panty-girdles; whether or not knitted or crocheted 62122000 19 % Cat C (15 yrs) 621230 Corselettes; whether or not knitted or crocheted 62123000 19 % Cat C (15 yrs) 621290 Braces, suspenders, garters and similar articles; whether or not knitted or crocheted, n.e.c. in 62129000 19 % Cat C (15 yrs) heading no. 6212 621320 Handkerchiefs; of cotton (not knitted or crocheted) 62132000 19 % Cat C (15 yrs) 621390 Handkerchiefs; of textile materials other than cotton (not knitted or crocheted) 62139000 19 % Cat C (15 yrs) 621410 Shawls, scarves, mufflers, mantillas, veils and the like; of silk or silk waste (not knitted or 62141000 19 % Cat C (15 yrs) crocheted) 621420 Shawls, scarves, mufflers, mantillas, veils and the like; of wool or fine animal hair (not knitted or 62142000 19 % Cat C (15 yrs) crocheted) 621430 Shawls, scarves, mufflers, mantillas, veils and the like; of synthetic fibres (not knitted or 62143000 19 % Cat C (15 yrs) crocheted) 621440 Shawls, scarves, mufflers, mantillas, veils and the like; of artificial fibres (not knitted or 62144000 19 % Cat C (15 yrs) crocheted) ELI: http://data.europa.eu/eli/dec/2025/541/oj 267/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 621490 Shawls, scarves, mufflers, mantillas, veils and the like; of textile materials n.e.c. in heading no. 62149000 19 % Cat C (15 yrs) 6214 (not knitted or crocheted) 621510 Ties, bow ties and cravats; of silk or silk waste (not knitted or crocheted) 62151000 19 % Cat C (15 yrs) 621520 Ties, bow ties and cravats; of man-made fibres (not knitted or crocheted) 62152000 19 % Cat C (15 yrs) 621590 Ties, bow ties and cravats; of textile materials other than silk or man-made fibres (not knitted or 62159000 19 % Cat C (15 yrs) crocheted) 621600 Gloves, mittens and mitts (not knitted or crocheted) 62160000 19 % Cat C (15 yrs) 621710 Clothing accessories; other than those of heading no. 6212 (not knitted or crocheted) 62171000 19 % Cat E (excl) 621790 Clothing; parts of garments or of clothing accessories, other than those of heading no. 6212 62179000 19 % Cat E (excl) (not knitted or crocheted) 630110 Blankets; electric 63011000 23 % Cat C (15 yrs) 630120 Blankets (other than electric blankets) and travelling rugs; of wool or fine animal hair 63012090 23 % Cat C (15 yrs) 630130 Blankets (other than electric blankets) and travelling rugs; of cotton 63013090 23 % Cat C (15 yrs) 630140 Blankets (other than electric blankets) and travelling rugs; of synthetic fibres 63014090 23 % Cat C (15 yrs) 630190 Blankets and travelling rugs; n.e.c. in heading no. 6301 63019090 23 % Cat C (15 yrs) 630210 Bed linen; knitted or crocheted 63021000 23 % Cat C (15 yrs) 630221 Bed linen; of cotton, printed, not knitted or crocheted 63022100 19 % Cat E (excl) 630222 Bed linen; of man-made fibres, printed, not knitted or crocheted 63022290 19 % Cat C (15 yrs) 268/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 630229 Bed linen; of textile materials (other than cotton or man-made fibres), printed, not knitted or 63022990 19 % Cat C (15 yrs) crocheted 630231 Bed linen; of cotton (not printed, knitted or crocheted) 63023100 19 % Cat C (15 yrs) 630232 Bed linen; of man-made fibres (not printed, knitted or crocheted) 63023290 19 % Cat C (15 yrs) 630239 Bed linen; of textile materials other than cotton or man-made fibres (not printed, knitted or 63023990 19 % Cat C (15 yrs) crocheted) 630240 Table linen; knitted or crocheted 63024000 19 % Cat C (15 yrs) 630251 Table linen; of cotton, not knitted or crocheted 63025100 19 % Cat C (15 yrs) 630253 Table linen; of man-made fibres, not knitted or crocheted 63025390 19 % Cat C (15 yrs) 630259 Table linen; of textile materials (other than cotton or man-made fibres), not knitted or crocheted 63025990 19 % Cat C (15 yrs) 630260 Kitchen and toilet linen; of terry towelling or similar terry fabrics, of cotton 63026000 19 % Cat E (excl) 630291 Toilet and kitchen linen; of cotton, excluding terry towelling or similar terry fabrics 63029100 19 % Cat E (excl) 630293 Toilet and kitchen linen; of man-made fibres 63029390 19 % Cat C (15 yrs) 630299 Toilet and kitchen linen; of textile materials (other than cotton or man-made fibres) 63029990 19 % Cat C (15 yrs) 630312 Curtains (including drapes) and interior blinds; curtain or bed valances, knitted or crocheted, of 63031200 19 % Cat C (15 yrs) synthetic fibres 630319 Curtains (including drapes) and interior blinds; curtain or bed valances, knitted or crocheted, of 63031900 19 % Cat C (15 yrs) textile materials other than synthetic fibres 630391 Curtains (including drapes) and interior blinds, curtain or bed valances; of cotton, not knitted or 63039100 19 % Cat C (15 yrs) crocheted 630392 Curtains (including drapes) and interior blinds, curtain or bed valances; of synthetic fibres, not 63039290 19 % Cat C (15 yrs) knitted or crocheted ELI: http://data.europa.eu/eli/dec/2025/541/oj 269/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 630399 Curtains (including drapes) and interior blinds, curtain or bed valances; of textile materials other 63039990 19 % Cat C (15 yrs) than cotton or synthetic fibres, not knitted or crocheted 630411 Bedspreads; knitted or crocheted 63041100 19 % Cat E (excl) 630419 Bedspreads; not knitted or crocheted 63041990 19 % Cat E (excl) 630420 Furnishing articles; excluding those of heading no. 9404, bed nets, specified in Subheading Note 63042000 19 % Cat E (excl) 1 to this Chapter 630491 Furnishing articles; excluding those of heading no. 9404, n.e.c. in heading 6304, knitted or 63049100 0 % Cat D (20 yrs) crocheted 630492 Furnishing articles; of cotton, not knitted or crocheted (excluding bedspreads and articles of 63049200 0 % Cat D (20 yrs) heading no. 9404) 630493 Furnishing articles; of synthetic fibres, not knitted or crocheted (excluding bedspreads and 63049300 19 % Cat E (excl) articles of heading no. 9404) 630499 Furnishing articles; of textile materials other than cotton or synthetic fibres, not knitted or 63049900 19 % Cat E (excl) crocheted (excluding bedspreads and articles of heading no. 9404) 630510 Sacks and bags; of a kind used for the packing of goods, of jute or of other textile bast fibres of 63051090 0 % Cat B (10 yrs) heading no. 5303 630520 Sacks and bags; of a kind used for the packing of goods, of cotton 63052000 0 % Cat B (10 yrs) 630532 Sacks and bags; of a kind used for the packing of goods, of man-made textile materials, flexible 63053290 0 % Cat B (10 yrs) intermediate bulk containers 630533 Sacks and bags; of a kind used for the packing of goods, of man-made textile materials, of 63053390 0 % Cat B (10 yrs) polyethylene or polypropylene strip or the like, not flexible intermediate bulk containers 630539 Sacks and bags; of a kind used for the packing of goods, of man-made textile materials, not of 63053900 0 % Cat B (10 yrs) polyethylene or polypropylene strip or the like, not flexible intermediate bulk containers 270/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 630590 Sacks and bags; of a kind used for the packing of goods, of textile materials (other than jute, 63059000 0 % Cat B (10 yrs) cotton or man-made textile materials) 630612 Tarpaulins, awnings and sunblinds; of synthetic fibres 63061200 0 % Cat B (10 yrs) 630619 Tarpaulins, awnings and sunblinds; of textile materials other than synthetic fibres 63061900 0 % Cat B (10 yrs) 630622 Tents; of synthetic fibres 63062200 0 % Cat B (10 yrs) 630629 Tents; of textile materials other than synthetic fibres 63062900 0 % Cat B (10 yrs) 630630 Sails; for boats, sailboards or landcraft 63063000 0 % Cat B (10 yrs) 630640 Camping goods; pneumatic mattresses 63064000 0 % Cat B (10 yrs) 630690 Camping goods; (of textile materials), n.e.c in heading no. 6306 63069000 0 % Cat B (10 yrs) 630710 Cloths; floor cloths, dish-cloths, dusters and similar cleaning cloths 63071090 0 % Cat B (10 yrs) 630720 Life-jackets and life-belts 63072000 0 % Cat B (10 yrs) 630790 Textiles; made up articles (including dress patterns), n.e.c. in chapter 63, n.e.c. in heading no. 63079098 0 % Cat B (10 yrs) 6307 630800 Fabrics, woven and yarn; in sets, whether or not with accessories, for making up into rugs, 63080000 23 % Cat C (15 yrs) tapestries, embroidered table cloths or serviettes or similar textile articles, packaged for retail sale 630900 Clothing; worn, and other worn articles 63090000 33 % Cat E (excl) 631010 Rags; used or new, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, 63101000 0 % Cat B (10 yrs) rope or cables, of textile materials; sorted 631090 Rags; used or new, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, 63109000 0 % Cat B (10 yrs) rope or cables, of textile materials; other than sorted ELI: http://data.europa.eu/eli/dec/2025/541/oj 271/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 640110 Footwear; waterproof with metal toe-cap, rubber or plastic outer soles and uppers (not 64011000 19 % Cat C (15 yrs) assembled by stitch, rivet, nail, screw, plug or similar) 640192 Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and 64019290 19 % Cat C (15 yrs) uppers (not assembled by stitch, rivet, nail, screw, plug or similar) 640199 Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not 64019900 19 % Cat E (excl) assembled by stitch, rivet, nail, screw, plug or similar) 640212 Sports footwear; with outer soles and uppers of rubber or plastics, ski-boots, cross-country ski 64021290 19 % Cat E (excl) footwear and snowboard boots 640219 Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with 64021900 19 % Cat E (excl) outer soles and uppers of rubber or plastics 640220 Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to 64022000 19 % Cat E (excl) the sole by plugs 640291 Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber 64029190 19 % Cat E (excl) or plastics 640299 Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and 64029998 19 % Cat E (excl) uppers of rubber or plastics 640312 Sports footwear; with outer soles of rubber, plastics, leather or composition leather and uppers 64031200 19 % Cat C (15 yrs) of leather, ski-boots, snowboard boots and cross-country ski footwear 640319 Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with 64031900 19 % Cat C (15 yrs) outer soles of rubber, plastics, leather or composition leather and uppers of leather 640320 Footwear; with outer soles of leather, uppers consisting of leather straps across instep and 64032000 19 % Cat C (15 yrs) around the big toe 640340 Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, 64034000 19 % Cat C (15 yrs) uppers of leather 272/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 640351 Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle 64035199 19 % Cat C (15 yrs) 640359 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather 64035999 19 % Cat C (15 yrs) 640391 Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or 64039198 19 % Cat C (15 yrs) composition leather, uppers of leather 640399 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or 64039998 19 % Cat C (15 yrs) composition leather, uppers of leather 640411 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, with 64041100 19 % Cat E (excl) outer soles of rubber or plastics and uppers of textile materials 640419 Footwear; (other than sportswear), with outer soles of rubber or plastics and uppers of textile 64041990 19 % Cat C (15 yrs) materials 640420 Footwear; outer soles of leather or composition leather, uppers of textile materials 64042090 19 % Cat E (excl) 640510 Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64 64051000 19 % Cat E (excl) 640520 Footwear; with uppers of textile materials, n.e.c. in chapter 64 64052099 19 % Cat C (15 yrs) 640590 Footwear; n.e.c. in chapter 64 64059090 19 % Cat C (15 yrs) 640610 Footwear; parts, uppers and parts thereof, other than stiffeners 64061090 15 % Cat C (15 yrs) 640620 Footwear; parts, outer soles and heels, of rubber or plastics 64062090 15 % Cat C (15 yrs) 640690 Footwear; parts, n.e.c. in heading 6406 64069090 15 % Cat C (15 yrs) 650100 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux 65010000 23 % Cat C (15 yrs) and manchons (including slit manchons) of felt ELI: http://data.europa.eu/eli/dec/2025/541/oj 273/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 650200 Hat-shapes; plaited or made by assembling strips of any material, neither blocked to shape, nor 65020000 23 % Cat C (15 yrs) with made brims, nor lined, nor trimmed 650400 Hats and other headgear; plaited or made by assembling strips of any material, whether or not 65040000 33 % Cat D (20 yrs) lined or trimmed 650500 Hats and other headgear; knitted or crocheted, or made up from lace, felt or other textile fabric, 65050090 33 % Cat D (20 yrs) in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 650610 Headgear; safety, whether or not lined or trimmed 65061080 33 % Cat D (20 yrs) 650691 Headgear; (other than safety headgear), of rubber or plastics, whether or not lined or trimmed 65069100 33 % Cat D (20 yrs) 650699 Headgear; (other than safety headgear), (of materials other than rubber or plastic), whether or 65069990 33 % Cat D (20 yrs) not lined or trimmed 650700 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps; for headgear 65070000 33 % Cat D (20 yrs) 660110 Umbrellas and sun umbrellas; garden or similar umbrellas 66011000 19 % Cat C (15 yrs) 660191 Umbrellas and sun umbrellas; having a telescopic shaft, (excluding garden or similar umbrellas) 66019100 19 % Cat C (15 yrs) 660199 Umbrellas and sun umbrellas; n.e.c. in heading no. 6601 (including walking stick umbrellas) 66019990 19 % Cat C (15 yrs) 660200 Walking-sticks, seat-sticks, whips, riding-crops and the like 66020000 19 % Cat C (15 yrs) 660320 Umbrella frames; including frames mounted on shafts (sticks) 66032000 19 % Cat C (15 yrs) 660390 Trimmings, accessories and parts of articles of heading no. 6601 or 6602; n.e.c. in heading no. 66039090 19 % Cat C (15 yrs) 6603 670100 Skins and other parts of birds with their feathers or down; feathers, parts of feathers, down and 67010000 15 % Cat C (15 yrs) articles thereof (other than goods of heading no. 0505 and worked quills and scapes) 274/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 670210 Flowers, foliage and fruit, artificial, and parts thereof; articles made of artificial flowers, foliage 67021000 15 % Cat C (15 yrs) or fruit, of plastics 670290 Flowers, foliage and fruit, artificial, and parts thereof; articles made of artificial flowers, foliage 67029000 15 % Cat C (15 yrs) or fruit, of materials other than plastics 670300 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other 67030000 15 % Cat C (15 yrs) textile materials, prepared for use in making wigs or the like 670411 Wigs; complete, of synthetic textile materials 67041100 15 % Cat C (15 yrs) 670419 False beards, eyebrows and eyelashes, switches and the like; of synthetic textile materials 67041900 15 % Cat C (15 yrs) 670420 Wigs, false beards, eyebrows and eyelashes, switches and the like and other articles n.e.c.; of 67042000 15 % Cat C (15 yrs) human hair 670490 Wigs, false beards, eyebrows and eyelashes, switches and the like and other articles n.e.c.; of 67049000 15 % Cat C (15 yrs) animal hair or of textile materials other than synthetic 680100 Stone; setts, curbstones and flagstones, of natural stone (except slate) 68010000 0 % Cat A (5 yrs) 680210 Tiles, cubes and similar articles; whether or not rectangular (including square), largest surface 68021000 0 % Cat A (5 yrs) area of which is capable of being enclosed in square, side less than 7cm, coloured granules, chippings, powder 680221 Marble, travertine and alabaster; simply cut or sawn, with a flat or even surface 68022100 0 % Cat A (5 yrs) 680223 Granite; articles thereof, simply cut or sawn, with a flat or even surface 68022300 0 % Cat A (5 yrs) 680229 Stone; monumental or building stone, n.e.c. in item no. 6802.2, articles thereof, simply cut or 68022900 0 % Cat A (5 yrs) sawn, with a flat or even surface ELI: http://data.europa.eu/eli/dec/2025/541/oj 275/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 680291 Marble, travertine and alabaster; articles thereof, (other than simply cut or sawn, with a flat or 68029100 0 % Cat A (5 yrs) even surface) 680292 Stone; calcareous (excluding marble, travertine, alabaster) articles thereof, (other than simply cut 68029200 0 % Cat A (5 yrs) or sawn, with a flat or even surface) 680293 Granite; articles thereof, (other than simply cut or sawn, with a flat or even surface) 68029390 0 % Cat A (5 yrs) 680299 Stone; natural (excluding marble, travertine, alabaster, other calcareous stone or granite), 68029990 0 % Cat A (5 yrs) monumental or building stone, (other than simply cut or sawn, with a flat or even surface) 680300 Slate, worked; and articles of slate or of agglomerated slate 68030090 0 % Cat A (5 yrs) 680410 Millstones and grindstones; for milling, grinding or pulping 68041000 0 % Cat A (5 yrs) 680421 Millstones, grindstones, grinding wheels and the like; of agglomerated synthetic or natural 68042100 0 % Cat A (5 yrs) diamond 680422 Millstones, grindstones, grinding wheels and the like; of other agglomerated abrasives or of 68042290 0 % Cat A (5 yrs) ceramics 680423 Millstones, grindstones, grinding wheels and the like; of natural stone 68042300 0 % Cat A (5 yrs) 680430 Stones; hand sharpening or polishing stones, of natural stone, agglomerated natural or artificial 68043000 0 % Cat A (5 yrs) abrasives or ceramics, with or without parts of other materials 680510 Abrasive powder or grain; natural or artificial, on a base of woven textile fabric only, whether or 68051000 0 % Cat A (5 yrs) not cut to shape or sewn or otherwise made up 680520 Abrasive powder or grain; natural or artificial, on a base of paper or paperboard only, whether 68052000 0 % Cat A (5 yrs) or not cut to shape or sewn or otherwise made up 680530 Abrasive powder or grain; natural or artificial, on a base of materials n.e.c. in heading no. 6805, 68053000 0 % Cat A (5 yrs) whether or not cut to shape or sewn or otherwise made up 276/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 680610 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets 68061000 0 % Cat A (5 yrs) or rolls 680620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials 68062090 0 % Cat A (5 yrs) (including intermixtures thereof) 680690 Minerals; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral 68069000 0 % Cat A (5 yrs) materials, other than those of heading no. 6811 or 6812 or of chapter 69 680710 Asphalt or similar material; articles (e.g. petroleum bitumen or coal tar pitch) in rolls 68071000 0 % Cat A (5 yrs) 680790 Asphalt or similar material; articles (e.g. petroleum bitumen or coal tar pitch) other than in rolls 68079000 0 % Cat A (5 yrs) 680800 Panels, boards, tiles, blocks and the like; of vegetable fibre, of straw, shavings, chips, particles, 68080000 0 % Cat A (5 yrs) sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 680911 Plaster, or plaster compositions; boards, sheets, panels, tiles and similar articles, faced or 68091100 0 % Cat A (5 yrs) reinforced with paper or paperboard only, not ornamented 680919 Plaster, or plaster compositions; boards, sheets, panels, tiles and similar articles, (other than faced 68091900 0 % Cat A (5 yrs) or reinforced with paper or paperboard only), not ornamented 680990 Plaster articles or articles of compositions based on plaster; n.e.c. in heading no. 6809 68099000 0 % Cat A (5 yrs) 681011 Cement, concrete or artificial stone; building blocks or bricks, whether or not reinforced 68101190 0 % Cat A (5 yrs) 681019 Cement, concrete or artificial stone; tiles, flagstones and similar, (excluding building blocks and 68101900 0 % Cat A (5 yrs) bricks) whether or not reinforced 681091 Cement, concrete or artificial stone; prefabricated structural components for building or civil 68109100 0 % Cat A (5 yrs) engineering, whether or not reinforced 681099 Cement, concrete or artificial stone; articles (other than prefabricated structural components for 68109900 0 % Cat A (5 yrs) building or civil engineering), whether or not reinforced, n.e.c. in heading no. 6810 681140 Asbestos-cement; articles or the like, containing asbestos 68114000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 277/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 681181 Cellulose fibre-cement; articles or the like; corrugated sheets, not containing asbestos 68118100 0 % Cat A (5 yrs) 681182 Cellulose fibre-cement; articles or the like, sheets, panels, tiles and similar articles (other than 68118200 0 % Cat A (5 yrs) corrugated sheets), not containing asbestos 681189 Cellulose fibre-cement; articles or the like, other than corrugated sheets and other sheets, panels, 68118900 0 % Cat A (5 yrs) tiles and similar articles, not containing asbestos 681280 Fabricated crocidolite (blue asbestos) fibres, mixtures with a basis of crocidolite (blue asbestos), 68128090 0 % Cat A (5 yrs) articles of crocidolite (blue asbestos), whether or not reinforced, not goods of heading 6811 or 6813 681291 Asbestos or mixtures with a basis of asbestos (other than crocidolite); clothing, clothing 68129100 0 % Cat A (5 yrs) accessories, footwear and headgear, whether or not reinforced, not goods of heading 6811 or 6813 681292 Asbestos or mixtures with a basis of asbestos (other than crocidolite); paper, millboard and felt, 68129200 0 % Cat A (5 yrs) whether or not reinforced, not goods of heading 6811 or 6813 681293 Asbestos or mixtures with a basis of asbestos (other than crocidolite); compressed asbestos fibre 68129300 0 % Cat A (5 yrs) jointing, in sheets or rolls, whether or not reinforced, not goods of heading 6811 or 6813 681299 Asbestos or mixtures with a basis of asbestos (other than crocidolite); fibres, mixtures or articles 68129990 0 % Cat A (5 yrs) n.e.c. in heading no. 6812, whether or not reinforced, not goods of heading 6811 or 6813 681320 Friction material and articles thereof (e.g. sheets, rolls, strips, segments, discs, washers, pads) not 68132000 0 % Cat A (5 yrs) mounted; for brakes, clutches or the like, with a basis of asbestos 681381 Brake linings and pads; with a basis of mineral substances or cellulose (other than asbestos) 68138100 0 % Cat A (5 yrs) 681389 Friction material and articles thereof (e.g. sheets, rolls, strips, segments, discs, washers, pads) not 68138900 0 % Cat A (5 yrs) mounted; for clutches or the like (not brake linings and pads), with a basis of mineral substances or cellulose (other than asbestos) 278/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 681410 Mica; plates, sheets and strips of agglomerated or reconstituted mica, whether or not on 68141000 0 % Cat A (5 yrs) a support of paper, paperboard or other materials 681490 Mica; worked mica and articles of mica (excluding plates, sheets and strips) whether or not on 68149000 0 % Cat A (5 yrs) a support of paper, paperboard or other materials 681510 Stone articles and articles of other mineral substances; non-electrical articles of graphite or other 68151090 0 % Cat A (5 yrs) carbon 681520 Peat; articles of peat n.e.c. or included 68152000 0 % Cat A (5 yrs) 681591 Stone articles and articles of other mineral substances; containing magnesite, dolomite or 68159100 0 % Cat A (5 yrs) chromite 681599 Stone articles and articles of other mineral substances; n.e.c. or included in heading no. 6815 68159900 0 % Cat A (5 yrs) 690100 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (e.g. kieselguhr, tripolite or 69010000 0 % Cat A (5 yrs) diatomite) or of similar siliceous earths 690210 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods; containing 69021000 0 % Cat A (5 yrs) by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2o3 690220 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods; containing 69022099 0 % Cat A (5 yrs) by weight more than 50 % of alumina (Al2o3), of silica (SiO2) or of a mixture or compound of these 690290 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods; n.e.c. in item 69029000 0 % Cat A (5 yrs) no. 6902.1 or 6902.2 690310 Refractory ceramic goods; containing by weight more than 50 % of graphite or other forms of 69031000 0 % Cat A (5 yrs) carbon or of a mixture of these products, excluding those of siliceous fossil meals or similar earths 690320 Refractory ceramic goods; containing by weight more than 50 % of alumina or of a mixture or 69032090 0 % Cat A (5 yrs) compound of alumina and of silica, excluding those of siliceous fossil meals or similar earths ELI: http://data.europa.eu/eli/dec/2025/541/oj 279/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 690390 Refractory ceramic goods; composition of which n.e.c. in heading no. 6903, other than those of 69039090 0 % Cat A (5 yrs) siliceous fossil meals or similar earths 690410 Ceramic building bricks 69041000 0 % Cat A (5 yrs) 690490 Ceramic flooring blocks, supports or filler tiles and the like (excluding building bricks) 69049000 0 % Cat A (5 yrs) 690510 Ceramic roofing tiles 69051000 0 % Cat A (5 yrs) 690590 Ceramic chimney-pots, cowls, chimney liners, architectural ornaments and other constructional 69059000 0 % Cat A (5 yrs) goods (excluding roofing tiles) 690600 Ceramic pipes, conduits, guttering and pipe fittings 69060000 0 % Cat A (5 yrs) 690721 Ceramic tiles; flags and paving, hearth or wall tiles other than those of subheadings 6907.30 69072100 0 % Cat A (5 yrs) and 6907.40, of a water absorption coefficient by weight not over 0.5 % 690722 Ceramic tiles; flags and paving, hearth or wall tiles other than those of subheadings 6907.30 69072200 0 % Cat A (5 yrs) and 6907.40, of a water absorption coefficient by weight over 0.5 % but not over 10 % 690723 Ceramic tiles; flags and paving, hearth or wall tiles other than those of subheadings 6907.30 69072300 0 % Cat A (5 yrs) and 6907.40, of a water absorption coefficient by weight over 10 % 690730 Mosaic cubes and the like, other than those of subheading 6907.40 69073000 0 % Cat A (5 yrs) 690740 Finishing ceramics 69074000 0 % Cat A (5 yrs) 690911 Ceramic wares; for laboratory, chemical or other technical uses, of porcelain or china 69091100 0 % Cat A (5 yrs) 690912 Ceramic wares; for laboratory, chemical or other technical uses, articles having a hardness 69091200 0 % Cat A (5 yrs) equivalent to 9 or more on the Mohs scale 690919 Ceramic wares; for laboratory, chemical or other technical uses, other than articles having 69091900 0 % Cat A (5 yrs) a hardness equivalent to 9 or more on the Mohs scale or of porcelain or china 280/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 690990 Ceramic wares; pots, jars and similar articles of a kind used for the conveyance or packing of 69099000 0 % Cat A (5 yrs) goods and ceramic troughs, tubs and similar receptacles used in agriculture 691010 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing 69101000 0 % Cat A (5 yrs) cisterns, urinals and similar sanitary fixtures; of porcelain or china 691090 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing 69109000 0 % Cat A (5 yrs) cisterns, urinals and similar sanitary fixtures; of other than porcelain or china 691110 Tableware and kitchenware; of porcelain or china 69111000 19 % Cat C (15 yrs) 691190 Household and toilet articles; n.e.c. in heading no. 6911, of porcelain or china 69119000 19 % Cat C (15 yrs) 691200 Ceramic tableware, kitchenware, other household articles and toilet articles; other than of 69120089 19 % Cat C (15 yrs) porcelain or china 691310 Ceramic statuettes and other ornamental ceramic articles, of porcelain or china 69131000 23 % Cat C (15 yrs) 691390 Ceramic statuettes and other ornamental ceramic articles; other than of porcelain or china 69139098 23 % Cat C (15 yrs) 691410 Ceramic articles n.e.c. in chapter 69; of porcelain or china 69141000 0 % Cat A (5 yrs) 691490 Ceramic articles n.e.c. in chapter 69; other than of porcelain or china 69149000 0 % Cat A (5 yrs) 700100 Glass; cullet and other waste and scrap of glass, glass in the mass 70010099 15 % Cat C (15 yrs) 700210 Glass; unworked, in balls (other than microspheres of heading no. 7018) 70021000 15 % Cat C (15 yrs) 700220 Glass; unworked, in rods 70022090 15 % Cat C (15 yrs) 700231 Glass; unworked, in tubes, of fused quartz or other fused silica 70023100 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 281/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 700232 Glass; unworked, tubes, of glass having a linear coefficient of expansion not exceeding 5 x 10 (to 70023200 15 % Cat C (15 yrs) the minus 6), (or 0.000005) per Kelvin within a temperature range of 0-300 degrees C 700239 Glass; unworked, in tubes, other than of glass having a linear coefficient of expansion not 70023900 15 % Cat C (15 yrs) exceeding 5 x 10 (to the minus 6, (or 0.000005)) per Kelvin within a temperature range of 0-300 degrees C, not fused quartz or other fused silica 700312 Glass; cast glass and rolled glass, non-wired sheets, coloured through the mass (body tinted), 70031299 15 % Cat C (15 yrs) opacified, flashed or having an absorbent, reflecting or non-reflecting layer 700319 Glass; cast glass and rolled glass, non-wired sheets, (excluding those coloured throughout the 70031990 15 % Cat E (excl) mass (body tinted) opacified, flashed or having an absorbent or reflecting layer) 700320 Glass; cast glass and rolled glass, wired sheets, whether or not having an absorbent or reflecting 70032000 15 % Cat C (15 yrs) layer but not otherwise worked 700330 Glass; cast glass and rolled glass, profiles, not otherwise worked 70033000 15 % Cat C (15 yrs) 700420 Glass; drawn and blown, in sheets, coloured throughout the mass (body tinted), opacified, 70042099 15 % Cat C (15 yrs) flashed or having an absorbent, reflecting or non- reflecting layer, but not otherwise worked 700490 Glass; drawn and blown, in sheets, (other than glass coloured throughout the mass (body tinted), 70049080 15 % Cat C (15 yrs) opacified, flashed or having an absorbent, reflecting or non-reflecting layer) 700510 Glass; float glass and surface ground or polished glass, in sheets, non-wired, having an absorbent 70051080 15 % Cat C (15 yrs) reflecting or non-reflecting layer 700521 Glass; float glass and surface ground or polished glass, in sheets, non-wired, coloured 70052180 15 % Cat C (15 yrs) throughout the mass (body tinted), opacified, flashed or merely surface ground 282/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 700529 Glass; float glass and surface ground or polished glass, in sheets, non-wired, (other than 70052980 15 % Cat C (15 yrs) coloured throughout the mass (body tinted), opacified, flashed or merely surface ground) 700530 Glass; float glass and surface ground or polished glass, in sheets, wired glass, whether or not 70053000 15 % Cat C (15 yrs) having an absorbent or reflecting layer 700600 Glass of heading no. 7003, 7004 or 7005; bent, edge-worked, engraved, drilled, enamelled or 70060090 0 % Cat B (10 yrs) otherwise worked, but not framed or fitted with other materials 700711 Glass; safety glass, toughened (tempered), of size and shape suitable for incorporation in 70071190 15 % Cat C (15 yrs) vehicles, aircraft, spacecraft or vessels 700719 Glass; safety glass, toughened (tempered), (not of a size and shape suitable for incorporation in 70071980 15 % Cat C (15 yrs) vehicles, aircraft, spacecraft or vessels) 700721 Glass; safety glass, laminated, of size and shape suitable for incorporation in vehicles, aircraft, 70072180 15 % Cat C (15 yrs) spacecraft or vessels 700729 Glass; safety glass, laminated, (not of a size and shape suitable for incorporation in vehicles, 70072900 15 % Cat C (15 yrs) aircraft, spacecraft or vessels) 700800 Glass; multiple-walled insulating units of glass 70080089 15 % Cat C (15 yrs) 700910 Glass; rear-view mirrors for vehicles 70091000 23 % Cat C (15 yrs) 700991 Glass mirrors; unframed, excluding rear-view mirrors for vehicles 70099100 23 % Cat C (15 yrs) 700992 Glass mirrors; framed, excluding rear-view mirrors for vehicles 70099200 23 % Cat C (15 yrs) 701010 Glass; ampoules, of a kind used for the conveyance or packing of goods 70101000 0 % Cat B (10 yrs) 701020 Glass; stoppers, lids and other closures 70102000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 283/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 701090 Glass; carboys, bottles, flasks, jars, pots, phials and other containers of glass, (not ampoules), 70109099 0 % Cat B (10 yrs) used for the conveyance or packing of goods 701110 Glass envelopes (including bulbs and tubes); open, and glass parts thereof, without fittings, for 70111000 15 % Cat C (15 yrs) electric lighting 701120 Glass envelopes (including bulbs and tubes); open, and glass parts thereof, without fittings, for 70112000 15 % Cat C (15 yrs) cathode-ray tubes 701190 Glass envelopes (including bulbs and tubes); open, and glass parts thereof, without fittings, other 70119000 15 % Cat C (15 yrs) than for electric lighting and cathode-ray tubes 701310 Glassware; of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes 70131000 19 % Cat C (15 yrs) (other than of heading no. 7010 or 7018), of glass- ceramics 701322 Stemware drinking glasses, of lead crystal 70132290 19 % Cat C (15 yrs) 701328 Stemware drinking glasses, other than of lead crystal or glass-ceramics 70132890 19 % Cat C (15 yrs) 701333 Glassware; drinking glasses (not stemware), of lead crystal 70133399 19 % Cat C (15 yrs) 701337 Glassware; drinking glasses (not stemware), other than of lead crystal or glass-ceramics 70133799 19 % Cat C (15 yrs) 701341 Glassware of a kind used for table or kitchen purposes (not drinking glasses), of lead crystal 70134190 19 % Cat C (15 yrs) 701342 Glassware of a kind used for table or kitchen purposes (not drinking glasses), of glass having 70134200 19 % Cat C (15 yrs) a linear coefficient of expansion not exceeding 5 x 10 (to the minus 6), (or 0.000005) per Kelvin within a temperature range of 0-300 degrees C 701349 Glassware of a kind used for table or kitchen purposes (not drinking glasses or of 70134999 19 % Cat C (15 yrs) glass-ceramics), of glass n.e.c. in item no. 7013.4 701391 Glassware; n.e.c. in heading no. 7013, of lead crystal 70139190 19 % Cat C (15 yrs) 701399 Glassware; n.e.c. in heading no. 7013, other than of lead crystal 70139900 19 % Cat C (15 yrs) 284/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 701400 Glassware; signalling, (not optically worked) 70140000 19 % Cat C (15 yrs) 701510 Glasses for corrective spectacles; curved, bent, hollowed or the like, not optically worked 70151000 15 % Cat C (15 yrs) 701590 Glasses; clock or watch and similar, glasses for non-corrective spectacles, curved, bent, hollowed 70159000 15 % Cat C (15 yrs) etc, (not optically worked), hollow glass spheres and segments, for the manufacture of such glasses 701610 Glass cubes and other glass smallwares; whether or not on a backing, for mosaics or similar 70161000 15 % Cat C (15 yrs) decorative purposes 701690 Multicellular or foam glass; in blocks, panels, plates, shells or similar forms; paving blocks, slabs, 70169070 15 % Cat E (excl) bricks and other articles of pressed or moulded glass 701710 Glassware; laboratory, hygienic or pharmaceutical, whether or not graduated or calibrated, of 70171000 0 % Cat B (10 yrs) fused quartz or other fused silica 701720 Glassware; laboratory, hygienic or pharmaceutical, whether or not graduated or calibrated, 70172000 0 % Cat B (10 yrs) having a linear co-efficient of expansion not over 5 x 10 (to the minus 6), (or 0.000005)) per Kelvin with a temperature of 0- 300 degrees C 701790 Glassware; laboratory, hygienic or pharmaceutical, whether or not graduated or calibrated, of 70179000 0 % Cat B (10 yrs) glass n.e.c. in heading no. 7017 701810 Glass; beads, imitation pearls, imitation precious or semi-precious stones and similar glass 70181090 23 % Cat C (15 yrs) smallwares 701820 Glass microspheres; not exceeding 1mm in diameter 70182000 23 % Cat C (15 yrs) 701890 Glass; articles thereof, statuettes and other ornaments of lamp worked glass, other than 70189090 23 % Cat C (15 yrs) imitation jewellery 701911 Glass fibres; (including glass wool), chopped strands, of a length of not more than 50mm 70191100 19 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 285/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 701912 Glass fibres; (including glass wool), rovings 70191200 15 % Cat C (15 yrs) 701919 Glass fibres; (including glass wool), slivers, yarns and threads 70191990 15 % Cat C (15 yrs) 701931 Glass fibres; non-woven products, mats 70193100 0 % Cat B (10 yrs) 701932 Glass fibres; non-woven products, thin sheets (voiles) 70193200 0 % Cat B (10 yrs) 701939 Glass fibres; webs, mattresses, boards and similar non-woven products excluding mats and thin 70193900 0 % Cat B (10 yrs) sheets 701940 Glass fibres; woven fabrics of rovings 70194000 0 % Cat B (10 yrs) 701951 Glass fibres; woven fabrics (other than of rovings), of a width not exceeding 30cm 70195100 0 % Cat B (10 yrs) 701952 Glass fibres; woven fabrics (other than of rovings), of a width exceeding 30cm, plain weave, 70195200 0 % Cat B (10 yrs) weighing less than 250g/m2, of filaments measuring per single yarn not more than 136 tex 701959 Glass fibres; woven fabrics (other than of rovings), n.e.c. in item no. 7019.5 70195900 0 % Cat B (10 yrs) 701990 Glass fibres; n.e.c. in heading no. 7019 70199000 0 % Cat B (10 yrs) 702000 Glass; articles n.e.c. in chapter 70 70200080 15 % Cat C (15 yrs) 710110 Pearls; natural, whether or not worked or graded (but not strung, mounted or set), temporarily 71011000 33 % Cat E (excl) strung for the convenience of transport 710121 Pearls; cultured, unworked, whether or not graded (but not strung, mounted or set), temporarily 71012100 33 % Cat E (excl) strung for the convenience of transport 710122 Pearls; cultured, worked, whether or not graded (but not strung, mounted or set), temporarily 71012200 33 % Cat E (excl) strung for the convenience of transport 710210 Diamonds; whether or not worked, but not mounted or set, unsorted 71021000 33 % Cat E (excl) 286/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 710221 Diamonds; industrial, unworked or simply sawn, cleaved or bruted, but not mounted or set 71022100 0 % Cat D (20 yrs) 710229 Diamonds; industrial, (other than unworked or simply sawn, cleaved or bruted), but not 71022900 0 % Cat D (20 yrs) mounted or set 710231 Diamonds; non-industrial, unworked or simply sawn, cleaved or bruted, but not mounted or set 71023100 33 % Cat E (excl) 710239 Diamonds; non-industrial, (other than unworked or simply sawn, cleaved or bruted), but not 71023900 33 % Cat E (excl) mounted or set 710310 Stones; precious (other than diamonds) and semi-precious stones, unworked or simply sawn or 71031000 33 % Cat E (excl) roughly shaped, not strung, mounted or set 710391 Stones; rubies, sapphires and emeralds, worked (other than simply sawn or roughly shaped), not 71039100 33 % Cat E (excl) strung, mounted or set 710399 Stones; precious (other than diamonds) and semi-precious stones, (other than rubies, sapphires 71039900 33 % Cat E (excl) and emeralds), worked other than simply sawn or roughly shaped, not strung, mounted or set 710410 Stones; precious or semi-precious, synthetic or reconstructed, piezo-electric quartz, whether or 71041000 33 % Cat E (excl) not worked or graded (but not strung, mounted or set), temporarily strung for transport convenience 710420 Stones; precious or semi-precious, synthetic or reconstructed, (not piezo- electric quartz), 71042000 33 % Cat E (excl) unworked or simply sawn, roughly shaped, (not strung, mounted or set), temporarily strung for transport convenience 710490 Stones; precious or semi-precious, synthetic or reconstructed, (not piezo- electric quartz), 71049000 33 % Cat E (excl) worked or graded or not, (but not strung, mounted or set), temporarily strung for transport convenience, n.e.c. in item no. 7104.20 710510 Stones; precious and semi-precious, dust and powder, of diamonds 71051000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 287/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 710590 Stones; precious and semi-precious, dust and powder, of natural or synthetic precious or 71059000 0 % Cat B (10 yrs) semi-precious stones, excluding diamonds 710610 Metals; silver powder 71061000 33 % Cat D (20 yrs) 710691 Metals; silver, unwrought, (but not powder) 71069100 33 % Cat D (20 yrs) 710692 Metals; silver, semi-manufactured 71069200 33 % Cat D (20 yrs) 710700 Base metals clad with silver; not further worked than semi-manufactured 71070000 33 % Cat D (20 yrs) 710811 Metals; gold, non-monetary, powder 71081100 0 % Cat B (10 yrs) 710812 Metals; gold, non-monetary, unwrought (but not powder) 71081200 0 % Cat B (10 yrs) 710813 Metals; gold, semi-manufactured 71081380 0 % Cat B (10 yrs) 710820 Gold, monetary 71082000 0 % Cat B (10 yrs) 710900 Base metals or silver; clad with gold, not further worked than semi- manufactured 71090000 33 % Cat D (20 yrs) 711011 Metals; platinum, unwrought or in powder form 71101100 33 % Cat D (20 yrs) 711019 Metals; platinum, semi-manufactured 71101980 33 % Cat D (20 yrs) 711021 Metals; palladium, unwrought or in powder form 71102100 33 % Cat D (20 yrs) 711029 Metals; palladium, semi-manufactured 71102900 33 % Cat D (20 yrs) 711031 Metals; rhodium, unwrought or in powder form 71103100 33 % Cat D (20 yrs) 711039 Metals; rhodium, semi-manufactured 71103900 33 % Cat D (20 yrs) 711041 Metals; iridium, osmium, ruthenium, unwrought or in powder form 71104100 33 % Cat D (20 yrs) 711049 Metals; iridium, osmium, ruthenium, semi-manufactured 71104900 33 % Cat D (20 yrs) 711100 Base metals, silver or gold, clad with platinum; not further worked than semi-manufactured 71110000 33 % Cat D (20 yrs) 288/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 711230 Waste and scrap of precious metal or of metal clad with precious metal; ash containing precious 71123000 0 % Cat D (20 yrs) metal or precious metal compounds 711291 Waste and scrap of precious metals; of gold, including metal clad with gold but excluding 71129100 0 % Cat D (20 yrs) sweepings containing other precious metals 711292 Waste and scrap of precious metals; of platinum, including metal clad with platinum but 71129200 0 % Cat D (20 yrs) excluding sweepings containing other precious metals 711299 Waste and scrap of precious metals; waste and scrap of precious metals including metal clad 71129900 0 % Cat D (20 yrs) with precious metals, other than that of gold and platinum and excluding ash which contains precious metal or precious metal compounds 711311 Jewellery; of silver, whether or not plated or clad with other precious metal, and parts thereof 71131100 15 % Cat C (15 yrs) 711319 Jewellery; of precious metal (excluding silver) whether or not plated or clad with precious metal, 71131900 15 % Cat C (15 yrs) and parts thereof 711320 Jewellery; of base metal clad with precious metal, and parts thereof 71132000 15 % Cat C (15 yrs) 711411 Silversmiths' wares; and parts thereof, of silver, whether or not plated or clad with other 71141100 15 % Cat C (15 yrs) precious metal 711419 Goldsmiths' wares; articles of and parts thereof, of precious metal (excluding silver) whether or 71141900 15 % Cat C (15 yrs) not plated or clad with precious metal 711420 Goldsmiths' and silversmiths' wares; articles of and parts thereof, of base metal clad with 71142000 15 % Cat C (15 yrs) precious metal 711510 Metal; catalysts in the form of wire cloth or grill, of platinum 71151000 15 % Cat C (15 yrs) 711590 Metal; precious or metal clad with precious metal, other than that of item no. 7115.10 71159000 15 % Cat C (15 yrs) 711610 Pearls; articles of natural or cultured pearls 71161000 15 % Cat E (excl) 711620 Stones; precious or semi-precious stones (natural, synthetic or reconstructed) articles of 71162080 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 289/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 711711 Jewellery; imitation, cuff links and studs, of base metal, whether or not plated with precious 71171100 15 % Cat C (15 yrs) metal 711719 Jewellery; imitation, (excluding cuff links and studs), of base metal, whether or not plated with 71171900 15 % Cat C (15 yrs) precious metal 711790 Jewellery; imitation, of other than base metal, whether or not plated with precious metal 71179000 15 % Cat C (15 yrs) 711810 Coin (other than gold coin), not being legal tender 71181000 0 % Cat B (10 yrs) 711890 Coin; other than coin of item no. 7118.10 71189000 0 % Cat B (10 yrs) 720110 Iron; non-alloy pig iron containing by weight 0.5 % or less of phosphorus, in pigs, blocks or 72011090 0 % Cat A (5 yrs) other primary forms 720120 Iron; non-alloy pig iron containing by weight more than 0.5 % of phosphorus, in pigs, blocks or 72012000 0 % Cat A (5 yrs) other primary forms 720150 Iron; alloy pig iron, spiegeleisen, in pigs, blocks or other primary forms 72015090 0 % Cat A (5 yrs) 720211 Ferro-alloys; ferro-manganese, containing by weight more than 2 % of carbon 72021180 0 % Cat A (5 yrs) 720219 Ferro-alloys; ferro-manganese, containing by weight 2 % or less of carbon 72021900 0 % Cat A (5 yrs) 720221 Ferro-alloys; ferro-silicon, containing by weight more than 55 % of silicon 72022100 0 % Cat A (5 yrs) 720229 Ferro-alloys; ferro-silicon, containing by weight 55 % or less of silicon 72022990 0 % Cat A (5 yrs) 720230 Ferro-alloys; ferro-silico-manganese 72023000 0 % Cat A (5 yrs) 720241 Ferro-alloys; ferro-chromium, containing by weight more than 4 % of carbon 72024190 0 % Cat A (5 yrs) 720249 Ferro-alloys; ferro-chromium, containing by weight 4 % or less of carbon 72024990 0 % Cat A (5 yrs) 720250 Ferro-alloys; ferro-silico-chromium 72025000 0 % Cat A (5 yrs) 720260 Ferro-alloys; ferro-nickel 72026000 0 % Cat A (5 yrs) 720270 Ferro-alloys; ferro-molybdenum 72027000 0 % Cat A (5 yrs) 290/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 720280 Ferro-alloys; ferro-tungsten and ferro-silico-tungsten 72028000 0 % Cat A (5 yrs) 720291 Ferro-alloys; ferro-titanium and ferro-silico-titanium 72029100 0 % Cat A (5 yrs) 720292 Ferro-alloys; ferro-vanadium 72029200 0 % Cat A (5 yrs) 720293 Ferro-alloys; ferro-niobium 72029300 0 % Cat A (5 yrs) 720299 Ferro-alloys; n.e.c. in heading no. 7202 72029980 0 % Cat A (5 yrs) 720310 Ferrous products; obtained by direct reduction of iron ore, in lumps, pellets or similar forms 72031000 0 % Cat A (5 yrs) 720390 Ferrous products; spongy ferrous products and iron having a minimum purity by weight of 72039000 0 % Cat A (5 yrs) 99.94 %, in lumps, pellets or similar forms 720410 Ferrous waste and scrap; of cast iron 72041000 0 % Cat A (5 yrs) 720421 Ferrous waste and scrap; of stainless steel 72042190 0 % Cat A (5 yrs) 720429 Ferrous waste and scrap; of alloy steel (excluding stainless) 72042900 0 % Cat A (5 yrs) 720430 Ferrous waste and scrap; of tinned iron or steel 72043000 0 % Cat A (5 yrs) 720441 Ferrous waste and scrap; turnings, shavings, chips, milling waste, sawdust, fillings, trimmings 72044199 0 % Cat A (5 yrs) and stampings, whether or not in bundles 720449 Ferrous waste and scrap; n.e.c. in heading no. 7204 72044990 0 % Cat A (5 yrs) 720450 Ferrous products; remelting scrap ingots 72045000 0 % Cat A (5 yrs) 720510 Iron or steel, pig iron, spiegeleisen; granules thereof 72051000 0 % Cat A (5 yrs) 720521 Alloy steel powders 72052100 0 % Cat A (5 yrs) 720529 Iron or steel, pig iron, spiegeleisen; powders (excluding alloy steel) 72052900 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 291/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 720610 Iron or non-alloy steel; ingots (excluding iron of heading no. 7203) 72061000 0 % Cat A (5 yrs) 720690 Iron or non-alloy steel; primary forms (excluding ingots and iron of heading no. 7203) 72069000 0 % Cat A (5 yrs) 720711 Iron or non-alloy steel; semi-finished products of iron or non-alloy steel; containing by weight 72071190 0 % Cat A (5 yrs) less than 0.25 % of carbon, of rectangular (including square) cross-section, width less than twice thickness 720712 Iron or non-alloy steel; semi-finished products of iron or non-alloy steel; containing by weight 72071290 0 % Cat A (5 yrs) less than 0.25 % of carbon, of rectangular (other than square) cross-section 720719 Iron or non-alloy steel; semi-finished products of iron or non-alloy steel, containing by weight 72071980 0 % Cat A (5 yrs) less than 0.25 % of carbon, other than rectangular or square cross-section 720720 Iron or non-alloy steel; semi-finished products of iron or non-alloy steel, containing by weight 72072080 0 % Cat A (5 yrs) 0.25 % or more of carbon 720810 Iron or non-alloy steel; in coils, flat-rolled, of a width 600mm or more, hot- rolled, with patterns 72081000 0 % Cat A (5 yrs) in relief 720825 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72082500 0 % Cat A (5 yrs) more, hot-rolled, pickled, of a thickness of 4.75mm or more 720826 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72082600 0 % Cat A (5 yrs) more, hot-rolled, pickled, of a thickness of 3mm or more but less than 4.75mm 720827 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72082700 0 % Cat A (5 yrs) more, hot-rolled, pickled, of a thickness of less than 3mm 720836 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72083600 0 % Cat A (5 yrs) more, hot-rolled, of a thickness exceeding 10mm 292/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 720837 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72083700 0 % Cat A (5 yrs) more, hot-rolled, of a thickness of 4.75mm or more but not exceeding 10mm 720838 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72083800 0 % Cat A (5 yrs) more, hot-rolled, of a thickness of 3mm or more but less than 4.75mm 720839 Iron or non-alloy steel; in coils, without patterns in relief, flat-rolled, of a width 600mm or 72083900 0 % Cat A (5 yrs) more, hot-rolled, of a thickness of less than 3mm 720840 Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot-rolled, with 72084000 0 % Cat A (5 yrs) patterns in relief 720851 Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot-rolled, without 72085198 0 % Cat A (5 yrs) patterns in relief, of a thickness exceeding 10mm 720852 Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot-rolled, without 72085299 0 % Cat A (5 yrs) patterns in relief, of a thickness of 4.75mm or more but not exceeding 10mm 720853 Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot-rolled, without 72085390 0 % Cat A (5 yrs) patterns in relief, of a thickness of 3mm or more but less than 4.75mm 720854 Iron or non-alloy steel; (not in coils), flat-rolled, of a width 600mm or more, hot-rolled, without 72085400 0 % Cat A (5 yrs) patterns in relief, of a thickness of less than 3mm 720890 Iron or non-alloy steel; flat-rolled, hot-rolled, of a width 600mm or more, n.e.c. in heading no. 72089080 0 % Cat A (5 yrs) 7208 720915 Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold- rolled, of a thickness of 72091500 0 % Cat A (5 yrs) 3mm or more 720916 Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold- rolled, of a thickness 72091690 0 % Cat A (5 yrs) exceeding 1mm but less than 3mm ELI: http://data.europa.eu/eli/dec/2025/541/oj 293/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 720917 Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold- rolled, of a thickness of 72091790 0 % Cat A (5 yrs) 0.5mm or more but not exceeding 1mm 720918 Iron or non-alloy steel; in coils, flat-rolled, width 600mm or more, cold- rolled, of a thickness of 72091899 0 % Cat A (5 yrs) less than 0.5mm 720925 Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of 72092500 0 % Cat A (5 yrs) a thickness of 3mm or more 720926 Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of 72092690 0 % Cat A (5 yrs) a thickness exceeding 1mm but less than 3mm 720927 Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of 72092790 0 % Cat A (5 yrs) a thickness of 0.5mm or more but not exceeding 1mm 720928 Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of 72092890 0 % Cat A (5 yrs) a thickness of less than 0.5mm 720990 Iron or non-alloy steel; flat-rolled, width 600mm or more, cold-rolled, n.e.c. in heading no. 72099080 0 % Cat A (5 yrs) 7209 721011 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with tin, thickness of 72101100 0 % Cat A (5 yrs) 0.5mm or more 721012 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with tin, thickness of 72101280 0 % Cat A (5 yrs) less than 0.5mm 721020 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with lead, including 72102000 0 % Cat A (5 yrs) terne-plate 721030 Iron or non-alloy steel; flat-rolled, width 600mm or more, electrolytically plated or coated with 72103000 0 % Cat A (5 yrs) zinc 721041 Iron or non-alloy steel; flat-rolled, width 600mm or more, corrugated, plated or coated with 72104100 0 % Cat A (5 yrs) zinc (not electrolytically) 721049 Iron or non-alloy steel; flat-rolled, width 600mm or more, (not corrugated), plated or coated 72104900 0 % Cat A (5 yrs) with zinc (not electrolytically) 294/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 721050 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with chromium 72105000 0 % Cat A (5 yrs) oxides or with chromium and chromium oxides 721061 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with aluminium 72106100 0 % Cat A (5 yrs) zinc-alloys 721069 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with aluminium, 72106900 0 % Cat A (5 yrs) other than plated or coated with aluminium zinc-alloys 721070 Iron or non-alloy steel; flat-rolled, width 600mm or more, painted, varnished or coated with 72107080 0 % Cat A (5 yrs) plastics 721090 Iron or non-alloy steel; flat-rolled, width 600mm or more, plated or coated with materials n.e.c. 72109080 0 % Cat A (5 yrs) in heading no. 7210 721113 Iron or non-alloy steel; flat-rolled, hot-rolled, rolled on four faces or in a closed box pass, of 72111300 0 % Cat A (5 yrs) a width more than 150mm but less than 600mm, 4mm thick or more, not in coils, without patterns in relief 721114 Iron or non-alloy steel; flat-rolled, hot-rolled, of a width less than 600mm, 4.75mm thick or 72111400 0 % Cat A (5 yrs) more, excluding those of item no. 7211.13 721119 Iron or non-alloy steel; flat-rolled, hot-rolled, of a width less than 600mm, less than 4.75mm 72111900 0 % Cat A (5 yrs) thick, excluding those of item no. 7211.13 721123 Iron or non-alloy steel; flat-rolled, cold-rolled, of a width less than 600mm, containing by 72112380 0 % Cat A (5 yrs) weight less than 0.25 % of carbon 721129 Iron or non-alloy steel; flat-rolled, cold-rolled, of a width less than 600mm, containing by 72112900 0 % Cat A (5 yrs) weight 0.25 % or more of carbon 721190 Iron or non-alloy steel; flat-rolled, n.e.c. in heading no. 7211, width less than 600mm 72119080 0 % Cat A (5 yrs) 721210 Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated with tin 72121090 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 295/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 721220 Iron or non-alloy steel; flat-rolled, of a width less than 600mm, electrolytically plated or coated 72122000 0 % Cat A (5 yrs) with zinc 721230 Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated with zinc (not 72123000 0 % Cat A (5 yrs) electrolytically) 721240 Iron or non-alloy steel; flat-rolled, width less than 600mm, painted, varnished or coated with 72124080 0 % Cat A (5 yrs) plastics 721250 Iron or non-alloy steel; flat-rolled, width less than 600mm, plated or coated, (excluding tin, zinc 72125090 0 % Cat A (5 yrs) or plastic) 721260 Iron or non-alloy steel; flat-rolled, width less than 600mm, clad 72126000 0 % Cat A (5 yrs) 721310 Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, containing 72131000 0 % Cat A (5 yrs) indentations, ribs, grooves or other deformations produced during the rolling process 721320 Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, of free-cutting steel 72132000 0 % Cat A (5 yrs) 721391 Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 72139190 0 % Cat A (5 yrs) 7213, of circular cross-section measuring less than 14mm in diameter 721399 Iron or non-alloy steel; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 72139990 0 % Cat A (5 yrs) 7213, of circular cross-section measuring 14mm or more in diameter 721410 Iron or non-alloy steel; bars and rods, forged, hot-rolled, hot-drawn or hot- extruded, but 72141000 0 % Cat A (5 yrs) including those twisted after rolling 721420 Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, containing 72142000 0 % Cat A (5 yrs) indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling 721430 Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, including those 72143000 0 % Cat A (5 yrs) twisted after rolling, of free-cutting steel 721491 Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, n.e.c. in heading 72149190 0 % Cat A (5 yrs) no. 7214, of rectangular (other than square) cross-section 296/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 721499 Iron or non-alloy steel; bars and rods, hot-rolled, hot-drawn or hot-extruded, n.e.c. in heading 72149995 0 % Cat A (5 yrs) no. 7214, other than of rectangular cross-section 721510 Iron or non-alloy steel; bars and rods, of free-cutting steel, cold-formed or cold-finished, n.e.c. in 72151000 0 % Cat A (5 yrs) chapter 72 721550 Iron or non-alloy steel; bars and rods, n.e.c. in chapter 72, cold-formed or cold-finished, (not 72155080 0 % Cat A (5 yrs) free-cutting) 721590 Iron or non-alloy steel; bars and rods, n.e.c. in chapter 72, n.e.c. in heading no. 7215 72159000 0 % Cat A (5 yrs) 721610 Iron or non-alloy steel; U, I or H sections, hot-rolled, hot-drawn or extruded, of a height of less 72161000 0 % Cat A (5 yrs) than 80mm 721621 Iron or non-alloy steel; L sections, hot-rolled, hot-drawn or extruded, of a height of less than 72162100 0 % Cat A (5 yrs) 80mm 721622 Iron or non-alloy steel; T sections, hot-rolled, hot-drawn or extruded, of a height less than 72162200 0 % Cat A (5 yrs) 80mm 721631 Iron or non-alloy steel; U sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or 72163190 0 % Cat A (5 yrs) more 721632 Iron or non-alloy steel; I sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or 72163299 0 % Cat A (5 yrs) more 721633 Iron or non-alloy steel; H sections, hot-rolled, hot-drawn or extruded, of a height of 80mm or 72163390 0 % Cat A (5 yrs) more 721640 Iron or non-alloy steel; L or T sections, hot-rolled, hot-drawn or extruded, of a height of 80mm 72164090 0 % Cat A (5 yrs) or more 721650 Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216, hot-rolled, 72165099 0 % Cat A (5 yrs) hot-drawn or extruded 721661 Iron or non-alloy steel; angles, shapes and sections, cold-formed or cold- finished, obtained from 72166190 0 % Cat A (5 yrs) flat-rolled products ELI: http://data.europa.eu/eli/dec/2025/541/oj 297/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 721669 Iron or non-alloy steel; angles, shapes and sections, cold-formed or cold- finished, (not obtained 72166900 0 % Cat A (5 yrs) from flat-rolled products) 721691 Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216, cold-formed or 72169180 0 % Cat A (5 yrs) cold-finished, from flat-rolled products 721699 Iron or non-alloy steel; angles, shapes and sections, n.e.c. in heading no. 7216 72169900 0 % Cat A (5 yrs) 721710 Iron or non-alloy steel; wire, (not plated or coated), whether or not polished 72171090 0 % Cat A (5 yrs) 721720 Iron or non-alloy steel; wire, plated or coated with zinc 72172090 0 % Cat A (5 yrs) 721730 Iron or non-alloy steel; wire, plated or coated with base metals (other than zinc) 72173090 0 % Cat A (5 yrs) 721790 Iron or non-alloy steel; wire, n.e.c. in heading no. 7217 72179090 0 % Cat A (5 yrs) 721810 Steel, stainless; ingots and other primary forms 72181000 0 % Cat A (5 yrs) 721891 Steel, stainless; semi-finished products, of rectangular (other than square) cross-section 72189180 0 % Cat A (5 yrs) 721899 Steel, stainless; semi-finished products, other than of rectangular cross- section 72189980 0 % Cat A (5 yrs) 721911 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness exceeding 72191100 0 % Cat A (5 yrs) 10mm 721912 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of 4.75mm 72191290 0 % Cat A (5 yrs) or more but not exceeding 10mm 721913 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of 3mm or 72191390 0 % Cat A (5 yrs) more but less than 4.75mm 721914 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, in coils, of a thickness of less than 72191490 0 % Cat A (5 yrs) 3mm 721921 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness 72192190 0 % Cat A (5 yrs) exceeding 10mm 298/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 721922 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of 72192290 0 % Cat A (5 yrs) 4.75mm or more but not exceeding 10mm 721923 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of 72192300 0 % Cat A (5 yrs) 3mm or more but less than 4.75mm 721924 Steel, stainless; flat-rolled, width 600mm or more, hot-rolled, (not in coils), of a thickness of less 72192400 0 % Cat A (5 yrs) than 3mm 721931 Steel, stainless; flat-rolled, width 600mm or more, cold-rolled or cold- reduced, of a thickness of 72193100 0 % Cat A (5 yrs) 4.75mm or more 721932 Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of 3mm or more 72193290 0 % Cat A (5 yrs) but less than 4.75mm 721933 Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm 72193390 0 % Cat A (5 yrs) but less than 3mm 721934 Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of 0.5mm or more 72193490 0 % Cat A (5 yrs) but not exceeding 1mm 721935 Steel, stainless; flat-rolled, width 600mm or more, cold-rolled, of a thickness of less than 0.5mm 72193590 0 % Cat A (5 yrs) 721990 Steel, stainless; flat-rolled, width 600mm or more, n.e.c. in heading no. 7219 72199080 0 % Cat A (5 yrs) 722011 Steel, stainless; flat-rolled, width less than 600mm, hot-rolled, of a thickness of 4.75mm or 72201100 0 % Cat A (5 yrs) more 722012 Steel, stainless; flat-rolled, width less than 600mm, hot-rolled, of a thickness of less than 72201200 0 % Cat A (5 yrs) 4.75mm 722020 Steel, stainless; flat-rolled, width less than 600mm, cold-rolled 72202089 0 % Cat A (5 yrs) 722090 Steel, stainless; flat-rolled, width less than 600mm, n.e.c. in heading no 7220 72209080 0 % Cat A (5 yrs) 722100 Steel, stainless; bars and rods, hot-rolled, in irregularly wound coils 72210090 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 299/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 722211 Steel, stainless; bars and rods, hot-rolled, hot-drawn or extruded, of circular cross-section 72221189 0 % Cat A (5 yrs) 722219 Steel, stainless; bars and rods, hot-rolled, hot-drawn or extruded, other than of circular 72221990 0 % Cat A (5 yrs) cross-section 722220 Steel, stainless; bars and rods, cold-formed or cold-finished 72222089 0 % Cat A (5 yrs) 722230 Steel, stainless; bars and rods, n.e.c. in heading no. 7222 72223097 0 % Cat A (5 yrs) 722240 Steel, stainless; angles, shapes and sections 72224090 0 % Cat A (5 yrs) 722300 Steel, stainless; wire 72230099 0 % Cat A (5 yrs) 722410 Steel, alloy; ingots and other primary forms 72241090 0 % Cat A (5 yrs) 722490 Steel, alloy; semi-finished products 72249090 0 % Cat A (5 yrs) 722511 Steel, alloy; flat-rolled, width 600mm or more, of silicon-electrical steel, grain-oriented 72251100 0 % Cat A (5 yrs) 722519 Steel, alloy; flat-rolled, width 600mm or more, of silicon-electrical steel, (other than 72251990 0 % Cat A (5 yrs) grain-oriented) 722530 Steel, alloy; flat-rolled, width 600mm or more, hot-rolled, in coils 72253090 0 % Cat A (5 yrs) 722540 Steel, alloy; flat-rolled, width 600mm or more, hot-rolled, not in coils 72254090 0 % Cat A (5 yrs) 722550 Steel, alloy; flat-rolled, width 600mm or more, cold-rolled 72255080 0 % Cat A (5 yrs) 722591 Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, electrolytically plated 72259100 0 % Cat A (5 yrs) or coated with zinc 722592 Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, plated or coated with 72259200 0 % Cat A (5 yrs) zinc (other than electrolytically) 722599 Steel, alloy; flat-rolled, width 600mm or more, n.e.c. in heading no. 7225, (other than plated or 72259900 0 % Cat A (5 yrs) coated with zinc) 300/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 722611 Steel, alloy; flat-rolled, width less than 600mm, of silicon-electrical steel, grain-oriented 72261100 0 % Cat A (5 yrs) 722619 Steel, alloy; flat-rolled, width less than 600mm, of silicon-electrical steel, other than 72261980 0 % Cat A (5 yrs) grain-oriented 722620 Steel, alloy; flat-rolled, width less than 600mm, of high speed steel 72262000 0 % Cat A (5 yrs) 722691 Steel, alloy; flat-rolled, width less than 600mm, (excluding silicon-electrical or high speed steel), 72269199 0 % Cat A (5 yrs) hot-rolled 722692 Steel, alloy; flat-rolled, width less than 600mm, (excluding silicon-electrical or high speed steel), 72269200 0 % Cat A (5 yrs) cold-rolled 722699 Steel, alloy; flat-rolled, width less than 600mm, n.e.c. in item no. 7226.9 72269970 0 % Cat A (5 yrs) 722710 Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, of high speed steel 72271000 0 % Cat A (5 yrs) 722720 Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, of silico- manganese steel 72272000 0 % Cat A (5 yrs) 722790 Steel, alloy; bars and rods, hot-rolled, in irregularly wound coils, n.e.c. in heading no. 7227 72279095 0 % Cat A (5 yrs) 722810 Steel, alloy; bars and rods, of high speed steel 72281090 0 % Cat A (5 yrs) 722820 Steel, alloy; bars and rods, of silico-manganese steel 72282099 0 % Cat A (5 yrs) 722830 Steel, alloy; bars and rods, hot-rolled, hot-drawn or extruded 72283089 0 % Cat A (5 yrs) 722840 Steel, alloy; bars and rods, forged 72284090 0 % Cat A (5 yrs) 722850 Steel, alloy; bars and rods, cold-formed or cold-finished 72285080 0 % Cat A (5 yrs) 722860 Steel, alloy; bars and rods n.e.c. in heading no. 7228 72286080 0 % Cat A (5 yrs) 722870 Steel, alloy; angles, shapes and sections 72287090 0 % Cat A (5 yrs) 722880 Steel, alloy or non-alloy; hollow drill bars and rods 72288000 0 % Cat A (5 yrs) 722920 Steel, alloy; wire, of silico-manganese steel 72292000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 301/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 722990 Steel, alloy; wire, of materials other than silico-manganese steel 72299090 0 % Cat A (5 yrs) 730110 Iron or steel; sheet piling, whether or not drilled, punched or made from assembled elements 73011000 0 % Cat B (10 yrs) 730120 Iron or steel; angles, shapes and sections, welded 73012000 0 % Cat B (10 yrs) 730210 Iron or steel, railway or tramway track construction material; rails 73021090 0 % Cat B (10 yrs) 730230 Iron or steel, railway or tramway track construction material; switch blades, crossing frogs, point 73023000 0 % Cat B (10 yrs) rods and other crossing pieces 730240 Iron or steel, railway or tramway track construction material; fish-plates and sole plates 73024000 0 % Cat B (10 yrs) 730290 Iron or steel, railway or tramway track construction material; n.e.c. in heading no. 7302 73029000 0 % Cat B (10 yrs) 730300 Cast iron; tubes, pipes and hollow profiles 73030090 0 % Cat B (10 yrs) 730411 Iron or steel (excluding cast iron); seamless, line pipe of a kind used for oil or gas pipelines, of 73041100 0 % Cat B (10 yrs) stainless steel 730419 Iron or steel (excluding cast iron or stainless steel); seamless, line pipe of a kind used for oil or 73041990 0 % Cat B (10 yrs) gas pipelines 730422 Steel, stainless; seamless, drill pipe, of a kind used in drilling for oil or gas 73042200 0 % Cat B (10 yrs) 730423 Iron or steel (excluding cast iron or stainless steel); seamless, drill pipe, of a kind used in drilling 73042300 0 % Cat B (10 yrs) for oil or gas 730424 Steel, stainless; seamless, casing and tubing, of a kind used in drilling for oil or gas 73042400 0 % Cat B (10 yrs) 730429 Iron or steel (excluding cast iron or stainless steel); seamless, casing and tubing, of a kind used in 73042990 0 % Cat B (10 yrs) drilling for oil or gas 302/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 730431 Iron or non-alloy steel (excluding cast iron); seamless, cold-drawn or cold- rolled, tubes, pipes 73043180 0 % Cat B (10 yrs) and hollow profiles of circular cross-section 730439 Iron or non-alloy steel (excluding cast iron); seamless, (excluding cold- drawn or cold-rolled), 73043998 0 % Cat B (10 yrs) tubes, pipes and hollow profiles of circular cross- section 730441 Steel, stainless; cold-drawn or cold-rolled (cold-reduced), tubes and pipes of circular 73044100 0 % Cat B (10 yrs) cross-section 730449 Steel, stainless; (excluding cold-drawn or cold-rolled), tubes pipes and hollow profiles of circular 73044999 0 % Cat B (10 yrs) cross-section 730451 Steel, alloy (not stainless steel); seamless, cold-drawn or cold-rolled (cold- reduced), tubes, pipes 73045189 0 % Cat B (10 yrs) and hollow profiles of circular cross-section 730459 Steel, alloy (not stainless steel); (excluding cold-drawn or cold-rolled), tubes, pipes and hollow 73045999 0 % Cat B (10 yrs) profiles of circular cross-section 730490 Iron or steel (excluding cast iron); seamless, tubes, pipes and hollow profiles, n.e.c. in heading 73049000 0 % Cat B (10 yrs) no. 7304 730511 Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), 73051100 0 % Cat B (10 yrs) longitudinally submerged arc welded, having circular cross-sections, external diameter exceeds 406.4mm 730512 Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), 73051200 0 % Cat B (10 yrs) longitudinally welded (not submerged arc welded), having circular cross-sections, external diameter exceeds 406.4mm 730519 Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), 73051900 0 % Cat B (10 yrs) (not longitudinally welded), having circular cross- sections, external diameter exceeds 406.4mm 730520 Iron or steel (excluding cast iron); casing of a kind used in drilling for oil or gas (not seamless), 73052000 0 % Cat B (10 yrs) having circular cross-sections, external diameter exceeds 406.4mm ELI: http://data.europa.eu/eli/dec/2025/541/oj 303/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 730531 Iron or steel (excluding cast iron); tubes and pipes (other than line pipe or casing of a kind used 73053100 0 % Cat B (10 yrs) for oil or gas pipelines), longitudinally welded, having circular cross-sections, external diameter exceeds 406.4mm, (not seamless) 730539 Iron or steel (excluding cast iron); tubes and pipes (other than line pipe or casing of a kind used 73053900 0 % Cat B (10 yrs) for oil or gas pipelines), welded (not longitudinally welded), having circular cross-sections, external diameter exceeds 406.4mm, (not seamless) 730590 Iron or steel (excluding cast iron); tubes and pipes n.e.c. in heading no. 7305, having circular 73059000 0 % Cat B (10 yrs) cross-sections, external diameter exceeds 406.4mm, (not seamless) 730611 Steel; stainless; line pipe of a kind used for oil or gas pipelines n.e.c. in chapter 73, welded, (not 73061190 0 % Cat B (10 yrs) seamless) 730619 Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (other than of 73061990 0 % Cat B (10 yrs) stainless steel or seamless), n.e.c. in chapter 73 730621 Steel, stainless; casing and tubing of a kind used in drilling for oil and gas, n.e.c. in chapter 73, 73062100 0 % Cat B (10 yrs) welded, (not seamless) 730629 Iron or steel (excluding cast iron); casing and tubing of a kind used in drilling for oil and gas 73062900 0 % Cat B (10 yrs) (other than stainless steel or seamless), n.e.c. in chapter 73 730630 Iron or non-alloy steel (excluding cast iron); tubes and pipes (not seamless), welded, of circular 73063080 0 % Cat B (10 yrs) cross-section, n.e.c. in chapter 73 730640 Steel, stainless; tubes, pipes and hollow profiles, welded, of circular cross- section, n.e.c. in 73064080 0 % Cat B (10 yrs) chapter 73 730650 Steel, alloy; tubes, pipes and hollow profiles (other than stainless steel or seamless), welded, of 73065080 0 % Cat B (10 yrs) circular cross-section, n.e.c. in chapter 73 304/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 730661 Iron or steel (excluding cast iron); tubes, pipes and hollow profiles (not seamless), welded, of 73066199 0 % Cat B (10 yrs) square or rectangular cross-section, n.e.c. in chapter 73 730669 Iron or steel (excluding cast iron); tubes, pipes and hollow profiles (not seamless), n.e.c. in 73066990 0 % Cat B (10 yrs) chapter 73, welded, of non-circular cross-section (not square or rectangular cross-section) 730690 Iron or steel (excluding cast iron); tubes, pipes and hollow profiles (not seamless), n.e.c. in 73069000 0 % Cat B (10 yrs) chapter 73 730711 Cast iron; cast fittings, of non-malleable cast iron 73071190 0 % Cat B (10 yrs) 730719 Iron or steel; cast fittings, other than of non-malleable cast iron 73071990 0 % Cat B (10 yrs) 730721 Steel, stainless; tube or pipe fittings, flanges, of stainless steel 73072100 0 % Cat B (10 yrs) 730722 Steel, stainless; tube or pipe fittings, threaded elbows, bends and sleeves 73072290 0 % Cat B (10 yrs) 730723 Steel, stainless; tube or pipe fittings, butt welding fittings 73072390 0 % Cat B (10 yrs) 730729 Steel, stainless; tube or pipe fittings, n.e.c. in item no. 7307.2 73072980 0 % Cat B (10 yrs) 730791 Iron or steel; tube or pipe fittings, flanges, other than stainless steel 73079100 0 % Cat B (10 yrs) 730792 Iron or steel; tube or pipe fittings, threaded elbows, bends and sleeves, other than stainless steel 73079290 0 % Cat B (10 yrs) 730793 Iron or steel; tube or pipe fittings, butt welding fittings, other than stainless steel 73079399 0 % Cat B (10 yrs) 730799 Iron or steel; tube or pipe fittings, n.e.c. in item no. 7307.9, other than stainless steel 73079980 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 305/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 730810 Iron or steel; structures and parts thereof, bridges and bridge-sections 73081000 0 % Cat D (20 yrs) 730820 Iron or steel; structures and parts thereof, towers and lattice masts 73082000 0 % Cat D (20 yrs) 730830 Iron or steel; structures and parts thereof, doors, windows and their frames and thresholds for 73083000 0 % Cat D (20 yrs) doors 730840 Iron or steel; structures and parts thereof, props and similar equipment for scaffolding, 73084000 0 % Cat D (20 yrs) shuttering or pit-propping 730890 Iron or steel; structures and parts thereof, n.e.c. in heading 7308 73089098 0 % Cat D (20 yrs) 730900 Reservoirs, tanks, vats and similar containers; for any material (excluding compressed or 73090090 0 % Cat B (10 yrs) liquefied gas), of iron or steel, capacity exceeding 300l, whether or not lined or heat insulated 731010 Tanks, casks, drums, cans, boxes and similar containers, for any material (excluding compressed 73101000 0 % Cat B (10 yrs) or liquefied gas), 50l or more capacity but not exceeding 300l 731021 Cans; which are to be closed by soldering or crimping, for any material (excluding compressed 73102199 0 % Cat B (10 yrs) or liquefied gas), less than 50l capacity, of iron or steel 731029 Tanks, casks, drums, boxes and similar containers for any material (excluding compressed or 73102990 0 % Cat B (10 yrs) liquefied gas) less than 50l capacity, n.e.c. in item no. 7310.2, of iron or steel 731100 Containers for compressed or liquefied gas, of iron or steel 73110099 0 % Cat B (10 yrs) 731210 Iron or steel; stranded wire, ropes and cables, not electrically insulated 73121098 0 % Cat B (10 yrs) 731290 Iron or steel; plaited bands, slings and the like, not electrically insulated 73129000 0 % Cat B (10 yrs) 731300 Iron or steel; barbed wire, twisted hoop or single flat wire and loosely twisted double wire, used 73130000 0 % Cat B (10 yrs) for fencing 306/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 731412 Iron or steel; woven cloth, endless bands for machinery, of stainless steel 73141200 0 % Cat B (10 yrs) 731414 Iron or steel; woven cloth, of stainless steel, (other than endless bands for machinery) 73141400 0 % Cat B (10 yrs) 731419 Iron or steel; woven cloth, other than of stainless steel 73141900 0 % Cat B (10 yrs) 731420 Iron or steel wire; grill, netting and fencing, welded at intersections, of wire with a maximum 73142090 0 % Cat B (10 yrs) cross-sectional dimension of 3mm or more and mesh size 100cm2 or more 731431 Iron or steel wire; grill, netting and fencing, welded at the intersection, n.e.c. in item no. 73143100 0 % Cat B (10 yrs) 7314.20, plated or coated with zinc 731439 Iron or steel wire; grill, netting and fencing, welded at the intersection, n.e.c. in item no. 73143900 0 % Cat B (10 yrs) 7314.20, (other than plated or coated with zinc) 731441 Iron or steel wire; grill, netting and fencing, plated or coated with zinc 73144100 0 % Cat B (10 yrs) 731442 Iron or steel wire; grill, netting and fencing, coated with plastic 73144200 0 % Cat B (10 yrs) 731449 Iron or steel wire; grill, netting and fencing, coated with materials other than zinc or plastic 73144900 0 % Cat B (10 yrs) 731450 Iron or steel; expanded metal 73145000 0 % Cat B (10 yrs) 731511 Chain; articulated link, roller, of iron or steel 73151190 0 % Cat B (10 yrs) 731512 Chain; articulated link, (other than roller), of iron or steel 73151200 0 % Cat B (10 yrs) 731519 Chain; articulated link parts, of iron or steel 73151900 0 % Cat B (10 yrs) 731520 Chain; skid, articulated link chain and parts thereof, of iron or steel 73152000 0 % Cat B (10 yrs) 731581 Chain; stud-link chain, of iron or steel 73158100 0 % Cat B (10 yrs) 731582 Chain; welded link chain, of iron or steel 73158200 0 % Cat B (10 yrs) 731589 Chain; n.e.c. in heading no. 7315, of iron or steel 73158900 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 307/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 731590 Chain; parts n.e.c. in heading no. 7315, of iron or steel 73159000 0 % Cat B (10 yrs) 731600 Iron or steel; anchors, grapnels and parts thereof 73160000 0 % Cat B (10 yrs) 731700 Iron or steel; nails, tacks, drawing pins, corrugated nails, staples (not those of heading no. 8305) 73170080 0 % Cat B (10 yrs) and the like, with heads of other material or not, but excluding articles with heads of copper 731811 Iron or steel; threaded coach screws 73181100 0 % Cat B (10 yrs) 731812 Iron or steel; threaded wood screws other than coach screws 73181290 0 % Cat B (10 yrs) 731813 Iron or steel; threaded screw hooks and screw rings 73181300 0 % Cat B (10 yrs) 731814 Iron or steel; threaded self-tapping screws 73181499 0 % Cat B (10 yrs) 731815 Iron or steel; threaded screws and bolts n.e.c. in item no. 7318.1, whether or not with their nuts 73181595 0 % Cat B (10 yrs) or washers 731816 Iron or steel; threaded nuts 73181699 0 % Cat B (10 yrs) 731819 Iron or steel; threaded screws, bolts and nuts n.e.c. in item no. 7318.1 73181900 0 % Cat B (10 yrs) 731821 Iron or steel; non-threaded spring washers and other lock washers 73182100 0 % Cat B (10 yrs) 731822 Iron or steel; non-threaded washers, excluding spring and lock 73182200 0 % Cat B (10 yrs) 731823 Iron or steel; non-threaded rivets 73182300 0 % Cat B (10 yrs) 731824 Iron or steel; non-threaded cotters and cotter-pins 73182400 0 % Cat B (10 yrs) 731829 Iron or steel; non-threaded articles, n.e.c. in item no. 7318.2 73182900 0 % Cat B (10 yrs) 731940 Safety pins and other pins; of iron or steel 73194000 0 % Cat B (10 yrs) 308/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 731990 Sewing and knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, 73199090 0 % Cat B (10 yrs) for use in the hand, not elsewhere specified or included, of iron or steel 732010 Iron or steel; leaf-springs and leaves therefor 73201090 15 % Cat C (15 yrs) 732020 Iron or steel; helical springs and leaves for springs 73202089 15 % Cat C (15 yrs) 732090 Iron or steel; springs n.e.c. in heading no. 7320 73209090 15 % Cat C (15 yrs) 732111 Cooking appliances and plate warmers; for gas fuel or for both gas and other fuels, of iron or 73211190 19 % Cat E (excl) steel 732112 Cooking appliances and plate warmers; for liquid fuel, of iron or steel 73211200 19 % Cat E (excl) 732119 Cooking appliances and plate warmers; for solid fuel and fuels other than gas or liquid, of iron 73211900 19 % Cat E (excl) or steel 732181 Domestic appliances; non-electric, (other than cookers and plate warmers), for gas fuel or for 73218100 19 % Cat E (excl) both gas and other fuels, of iron or steel 732182 Domestic appliances; non-electric, (other than cookers and plate warmers), for liquid fuel, of 73218200 19 % Cat E (excl) iron or steel 732189 Domestic appliances; non-electric, (other than cookers and plate warmers), for solid fuel and 73218900 19 % Cat E (excl) fuels other than gas or liquid, of iron or steel 732190 Domestic appliances; non-electric, parts thereof, of iron or steel 73219000 19 % Cat E (excl) 732211 Radiators and parts thereof; for central heating, (not electrically heated), of cast iron 73221100 19 % Cat C (15 yrs) 732219 Radiators and parts thereof; for central heating, (not electrically heated), of iron or steel other 73221900 19 % Cat C (15 yrs) than cast iron ELI: http://data.europa.eu/eli/dec/2025/541/oj 309/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 732290 Air heaters and hot air distributors, (not electrically heated), incorporating a motor-driven fan or 73229000 19 % Cat C (15 yrs) blower and parts thereof, of iron or steel 732310 Iron or steel; wool, pot scourers and scouring or polishing pads, gloves and the like 73231000 15 % Cat E (excl) 732391 Cast iron; table, kitchen and other household articles and parts thereof, of cast iron, not 73239100 15 % Cat C (15 yrs) enamelled 732392 Cast iron; table, kitchen and other household articles and parts thereof, of cast iron, enamelled 73239200 15 % Cat C (15 yrs) 732393 Steel, stainless; table, kitchen and other household articles and parts thereof 73239300 15 % Cat C (15 yrs) 732394 Iron (excluding cast) or steel; table, kitchen and other household articles and parts thereof, 73239400 15 % Cat C (15 yrs) enamelled 732399 Iron or steel; table, kitchen and other household articles and parts thereof, of iron or steel n.e.c. 73239900 15 % Cat C (15 yrs) in heading no. 7323 732410 Steel; sinks and wash basins, of stainless steel 73241000 0 % Cat B (10 yrs) 732421 Cast iron, baths, whether or not enamelled 73242100 0 % Cat B (10 yrs) 732429 Iron (other than cast) or steel; baths 73242900 0 % Cat B (10 yrs) 732490 Iron or steel; sanitary ware and parts thereof, excluding sinks, wash basins and baths 73249000 0 % Cat B (10 yrs) 732510 Iron; articles of non-malleable cast iron 73251000 19 % Cat C (15 yrs) 732591 Iron; grinding balls and similar articles for mills, other than of non- malleable cast iron 73259100 19 % Cat C (15 yrs) 732599 Iron or steel; cast articles, excluding grinding balls and similar articles for mills, other than of 73259990 19 % Cat C (15 yrs) non-malleable cast iron 732611 Iron or steel; grinding balls and similar articles for mills, forged or stamped, but not further 73261100 15 % Cat C (15 yrs) worked 310/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 732619 Iron or steel; articles n.e.c. in item no. 7326.11, forged or stamped, but not further worked 73261990 15 % Cat C (15 yrs) 732620 Iron or steel; wire articles 73262000 15 % Cat C (15 yrs) 732690 Iron or steel; articles n.e.c. in heading 7326 73269098 15 % Cat C (15 yrs) 740100 Copper mattes; cement copper (precipitated copper) 74010000 0 % Cat A (5 yrs) 740200 Copper; unrefined, copper anodes for electrolytic refining 74020000 0 % Cat A (5 yrs) 740311 Copper; refined, unwrought, cathodes and sections of cathodes 74031100 0 % Cat A (5 yrs) 740312 Copper; refined, unwrought, wire-bars 74031200 0 % Cat A (5 yrs) 740313 Copper; refined, unwrought, billets 74031300 0 % Cat A (5 yrs) 740319 Copper; refined, unwrought, n.e.c. in item no. 7403.1 74031900 0 % Cat A (5 yrs) 740321 Copper; copper-zinc base alloys (brass) unwrought 74032100 0 % Cat A (5 yrs) 740322 Copper; copper-tin base alloys (bronze) unwrought 74032200 0 % Cat A (5 yrs) 740329 Copper; copper alloys n.e.c. in heading no. 7403 (other than master alloys of heading no. 7405) 74032900 0 % Cat A (5 yrs) 740400 Copper; waste and scrap 74040099 0 % Cat A (5 yrs) 740500 Copper; master alloys of copper 74050000 0 % Cat A (5 yrs) 740610 Copper; powders of non-lamellar structure 74061000 0 % Cat A (5 yrs) 740620 Copper; powders of lamellar structure, flakes 74062000 0 % Cat A (5 yrs) 740710 Copper; bars, rods and profiles, of refined copper 74071000 0 % Cat A (5 yrs) 740721 Copper; bars, rods and profiles, of copper-zinc base alloys (brass) 74072190 0 % Cat A (5 yrs) 740729 Copper; bars, rods and profiles, of copper alloys (other than copper-zinc base alloys) 74072900 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 311/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 740811 Copper; wire, of refined copper, of which the maximum cross-sectional dimension exceeds 6mm 74081100 0 % Cat A (5 yrs) 740819 Copper; wire, of refined copper, of which the maximum cross-sectional dimension is 6mm or 74081990 0 % Cat A (5 yrs) less 740821 Copper; wire, of copper-zinc base alloys (brass) 74082100 0 % Cat A (5 yrs) 740822 Copper; wire, of copper-nickel base alloys (cupro-nickel) or copper-nickel- zinc base alloys 74082200 0 % Cat A (5 yrs) (nickel silver) 740829 Copper; wire, of copper alloys (other than copper-zinc base alloys, copper- nickel base alloys or 74082900 0 % Cat A (5 yrs) copper-nickel-zinc base alloys) 740911 Copper; strip, of a thickness exceeding 0.15mm, of refined copper, in coils 74091100 0 % Cat A (5 yrs) 740919 Copper; plates and sheets, of a thickness exceeding 0.15mm, of refined copper, not in coils 74091900 0 % Cat A (5 yrs) 740921 Copper; strip, of a thickness exceeding 0.15mm, of copper-zinc base alloys (brass), in coils 74092100 0 % Cat A (5 yrs) 740929 Copper; plates and sheets, of a thickness exceeding 0.15mm, of copper-zinc base alloys (brass), 74092900 0 % Cat A (5 yrs) not in coils 740931 Copper; strip, of a thickness exceeding 0.15mm, of copper-tin base alloys (bronze), in coils 74093100 0 % Cat A (5 yrs) 740939 Copper; plates and sheets, of a thickness exceeding 0.15mm, of copper-tin base alloys, not in 74093900 0 % Cat A (5 yrs) coils 740940 Copper; plates, sheets and strip, of a thickness exceeding 0.15mm, of copper-nickel base alloys 74094000 0 % Cat A (5 yrs) (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 740990 Copper; plates, sheets and strip, of a thickness exceeding 0.15mm, of copper alloys (other than 74099000 0 % Cat A (5 yrs) copper-zinc base alloys, copper-tin base alloys, copper-nickel base alloys or copper-nickel-zinc base alloys) 312/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 741011 Copper; foil, not backed, of a thickness not exceeding 0.15mm, of refined copper 74101100 0 % Cat A (5 yrs) 741012 Copper; foil, not backed, of a thickness not exceeding 0.15mm, of copper alloys 74101200 0 % Cat A (5 yrs) 741021 Copper; foil, backed with paper, paperboard, plastics or similar backing material, of a thickness 74102100 0 % Cat A (5 yrs) (excluding any backing) not exceeding 0.15mm, of refined copper 741022 Copper; foil, backed with paper, paperboard, plastics or similar backing material, of a thickness 74102200 0 % Cat A (5 yrs) (excluding any backing) not exceeding 0.15mm, of copper alloys 741110 Copper; tubes and pipes, of refined copper 74111090 0 % Cat A (5 yrs) 741121 Copper; tubes and pipes, of copper-zinc base alloys (brass) 74112190 0 % Cat A (5 yrs) 741122 Copper; tubes and pipes, of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base 74112200 0 % Cat A (5 yrs) alloys (nickel silver) 741129 Copper; tubes and pipes, of copper alloys (other than copper-zinc, copper- nickel base alloys 74112900 0 % Cat A (5 yrs) (cupro-nickel) or copper-nickel-zinc base alloys (nickel- silver)) 741210 Copper; tube or pipe fittings (e.g. couplings, elbows, sleeves) of refined copper 74121000 0 % Cat A (5 yrs) 741220 Copper; tube or pipe fittings (e.g. couplings, elbows, sleeves) of copper alloys 74122000 0 % Cat A (5 yrs) 741300 Copper; stranded wire, cables, plaited bands and the like, not electrically insulated 74130000 0 % Cat A (5 yrs) 741510 Copper; nails and tacks, drawing pins, staples and similar articles of copper, or of iron or steel 74151000 0 % Cat B (10 yrs) with copper heads 741521 Copper; washers, (including spring washers), not threaded 74152100 0 % Cat B (10 yrs) 741529 Copper; rivets, cotters, cotter-pins and similar articles, not threaded 74152900 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 313/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 741533 Copper; screws, bolts and nuts, threaded 74153300 0 % Cat B (10 yrs) 741539 Copper; articles n.e.c. in heading no. 7415 74153900 0 % Cat B (10 yrs) 741810 Copper; table, kitchen or other household articles and parts thereof; pot scourers and scouring 74181090 19 % Cat C (15 yrs) or polishing pads, gloves and the like 741820 Copper; sanitary ware and parts thereof 74182000 19 % Cat C (15 yrs) 741910 Copper; chain and parts thereof 74191000 15 % Cat C (15 yrs) 741991 Copper; cast, moulded, stamped or forged, but not further worked 74199100 15 % Cat C (15 yrs) 741999 Copper; articles n.e.c. in heading no. 7419 74199990 15 % Cat C (15 yrs) 750110 Nickel; nickel mattes 75011000 0 % Cat A (5 yrs) 750120 Nickel; oxide sinters and other intermediate products of nickel metallurgy 75012000 0 % Cat A (5 yrs) 750210 Nickel; unwrought, not alloyed 75021000 0 % Cat A (5 yrs) 750220 Nickel; unwrought, alloys 75022000 0 % Cat A (5 yrs) 750300 Nickel; waste and scrap 75030090 0 % Cat A (5 yrs) 750400 Nickel; powders and flakes 75040000 0 % Cat A (5 yrs) 750511 Nickel; bars, rods and profiles, not alloyed 75051100 0 % Cat A (5 yrs) 750512 Nickel; bars, rods and profiles, of nickel alloys 75051200 0 % Cat A (5 yrs) 750521 Nickel; wire, not alloyed 75052100 0 % Cat A (5 yrs) 750522 Nickel; wire, of nickel alloys 75052200 0 % Cat A (5 yrs) 750610 Nickel; plates, sheets, strip and foil, not alloyed 75061000 0 % Cat A (5 yrs) 750620 Nickel; plates, sheets, strip and foil, of nickel alloys 75062000 0 % Cat A (5 yrs) 750711 Nickel; tubes and pipes, not alloyed 75071100 0 % Cat A (5 yrs) 314/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 750712 Nickel; tubes and pipes, of nickel alloys 75071200 0 % Cat A (5 yrs) 750720 Nickel; tube and pipe fittings 75072000 0 % Cat A (5 yrs) 750810 Nickel; cloth, grill and netting, of nickel wire 75081000 15 % Cat C (15 yrs) 750890 Nickel; articles thereof n.e.c. in item no. 7508.1 75089000 15 % Cat C (15 yrs) 760110 Aluminium; unwrought, (not alloyed) 76011000 0 % Cat B (10 yrs) 760120 Aluminium; unwrought, alloys 76012080 0 % Cat B (10 yrs) 760200 Aluminium; waste and scrap 76020090 0 % Cat B (10 yrs) 760310 Aluminium; powders of non-lamellar structure 76031000 0 % Cat B (10 yrs) 760320 Aluminium; powders of lamellar structure, flakes 76032000 0 % Cat B (10 yrs) 760410 Aluminium; (not alloyed), bars, rods and profiles 76041090 0 % Cat B (10 yrs) 760421 Aluminium; alloys, hollow profiles 76042100 0 % Cat B (10 yrs) 760429 Aluminium; alloys, bars, rods and profiles, other than hollow 76042990 0 % Cat B (10 yrs) 760511 Aluminium; (not alloyed), wire, maximum cross-sectional dimension exceeds 7mm 76051100 0 % Cat B (10 yrs) 760519 Aluminium; (not alloyed), wire, maximum cross-sectional dimension is 7mm or less 76051900 0 % Cat B (10 yrs) 760521 Aluminium; alloys, wire, maximum cross-sectional dimension exceeding 7mm 76052100 0 % Cat B (10 yrs) 760529 Aluminium; alloys, wire, maximum cross-sectional dimension is 7mm or less 76052900 0 % Cat B (10 yrs) 760611 Aluminium; plates, sheets and strip, thickness exceeding 0.2mm, (not alloyed), rectangular 76061199 0 % Cat B (10 yrs) (including square) ELI: http://data.europa.eu/eli/dec/2025/541/oj 315/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 760612 Aluminium; plates, sheets and strip, thickness exceeding 0.2mm, alloys, rectangular (including 76061299 0 % Cat B (10 yrs) square) 760691 Aluminium; plates, sheets and strip, thickness exceeding 0.2mm, not alloyed, (not rectangular or 76069100 0 % Cat B (10 yrs) square) 760692 Aluminium; plates, sheets and strip, thickness exceeding 0.2mm, alloys, (not rectangular or 76069200 0 % Cat B (10 yrs) square) 760711 Aluminium; foil, (not backed), rolled (but not further worked), of a thickness not exceeding 76071190 0 % Cat B (10 yrs) 0.2mm 760719 Aluminium; foil, (not backed), of a thickness not exceeding 0.2mm, not rolled 76071990 0 % Cat B (10 yrs) 760720 Aluminium; foil, backed with paper, paperboard, plastics or similar backing materials, of 76072090 0 % Cat B (10 yrs) a thickness (excluding any backing) not exceeding 0.2mm 760810 Aluminium; tubes and pipes, not alloyed 76081000 0 % Cat B (10 yrs) 760820 Aluminium; tubes and pipes, alloys 76082089 0 % Cat B (10 yrs) 760900 Aluminium; tube or pipe fittings (e.g. couplings, elbows, sleeves) 76090000 0 % Cat B (10 yrs) 761010 Aluminium; structures (excluding prefabricated buildings of heading no. 9406) and parts of 76101000 0 % Cat B (10 yrs) structures, doors, windows and their frames and thresholds for doors 761090 Aluminium; structures (excluding prefabricated buildings of heading no. 9406) and parts of 76109090 0 % Cat B (10 yrs) structures, n.e.c. in heading no. 7610, plates, rods, profiles, tubes and the like 761100 Aluminium; reservoirs, tanks, vats and similar containers, for material (not compressed or 76110000 0 % Cat B (10 yrs) liquefied gas), of a capacity over 300l, whether or not lined, not fitted with mechanical/thermal equipment 316/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 761210 Aluminium; collapsible tubular containers, for any material, (not compressed or liquefied gas), 76121000 0 % Cat B (10 yrs) 300l capacity or less, whether or not lined, not fitted with mechanical/thermal equipment 761290 Aluminium; casks, drums, cans, boxes and the like for any material (not compressed or liquefied 76129080 0 % Cat B (10 yrs) gas), 300l capacity or less, whether or not lined or heat-insulated, no mechanical or thermal equipment 761300 Aluminium; containers for compressed or liquefied gas 76130000 0 % Cat B (10 yrs) 761410 Aluminium; stranded wire, cables, plaited bands and the like, (not electrically insulated), with 76141000 0 % Cat B (10 yrs) steel core 761490 Aluminium; stranded wire, cables, plaited bands and the like, (not electrically insulated), other 76149000 0 % Cat B (10 yrs) than steel core 761510 Aluminium; table, kitchen or other household articles and parts thereof; pot scourers and 76151080 19 % Cat E (excl) scouring or polishing pads, gloves and the like 761520 Aluminium; sanitary ware and parts thereof 76152000 19 % Cat C (15 yrs) 761610 Aluminium; nails, tacks, staples (other than those of heading no. 8305), screws, bolts, nuts, 76161000 0 % Cat D (20 yrs) screw hooks, rivets, cotters, cotter-pins, washers and similar articles 761691 Aluminium; cloth, grill, netting and fencing, of aluminium wire 76169100 0 % Cat D (20 yrs) 761699 Aluminium; articles n.e.c. in heading 7616 76169990 15 % Cat E (excl) 780110 Lead; unwrought, refined 78011000 0 % Cat A (5 yrs) 780191 Lead; unwrought, unrefined, containing by weight antimony as the principal other element 78019100 0 % Cat A (5 yrs) 780199 Lead; unwrought, unrefined, not containing by weight antimony as the principal other element 78019990 0 % Cat A (5 yrs) 780200 Lead; waste and scrap 78020000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 317/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 780411 Lead; sheets, strip and foil, of a thickness (excluding any backing) not exceeding 0.2mm 78041100 0 % Cat A (5 yrs) 780419 Lead; plates, sheets, strip and foil, of a thickness (excluding any backing) exceeding 0.2mm 78041900 0 % Cat A (5 yrs) 780420 Lead; powders and flakes 78042000 0 % Cat A (5 yrs) 780600 Lead; articles n.e.c. in chapter 78 78060080 15 % Cat C (15 yrs) 790111 Zinc; unwrought, (not alloyed), containing by weight 99.99 % or more of zinc 79011100 0 % Cat A (5 yrs) 790112 Zinc; unwrought, (not alloyed), containing by weight less than 99.99 % of zinc 79011290 0 % Cat A (5 yrs) 790120 Zinc; unwrought, alloys 79012000 0 % Cat A (5 yrs) 790200 Zinc; waste and scrap 79020000 0 % Cat A (5 yrs) 790310 Zinc dust 79031000 0 % Cat A (5 yrs) 790390 Zinc; powders and flakes 79039000 0 % Cat A (5 yrs) 790400 Zinc; bars, rods, profiles and wire 79040000 0 % Cat A (5 yrs) 790500 Zinc; plates, sheets, strip and foil 79050000 0 % Cat A (5 yrs) 790700 Zinc; articles n.e.c. in chapter 79 79070000 15 % Cat C (15 yrs) 800110 Tin; unwrought, not alloyed 80011000 0 % Cat A (5 yrs) 800120 Tin; unwrought, alloys 80012000 0 % Cat A (5 yrs) 800200 Tin; waste and scrap 80020000 0 % Cat A (5 yrs) 800300 Tin; bars, rods, profiles and wire 80030000 0 % Cat A (5 yrs) 800700 Tin; articles n.e.c. in chapter 80 80070080 15 % Cat C (15 yrs) 810110 Tungsten (wolfram); articles thereof, including waste and scrap, powders 81011000 0 % Cat A (5 yrs) 810194 Tungsten (wolfram); unwrought, including bars and rods obtained simply by sintering 81019400 0 % Cat A (5 yrs) 318/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 810196 Tungsten (wolfram); wire 81019600 0 % Cat A (5 yrs) 810197 Tungsten (wolfram); waste and scrap 81019700 0 % Cat A (5 yrs) 810199 Tungsten (wolfram); articles n.e.c. in heading no. 8101 81019990 0 % Cat A (5 yrs) 810210 Molybdenum; articles thereof, including waste and scrap, powders 81021000 0 % Cat A (5 yrs) 810294 Molybdenum; unwrought, including bars and rods obtained simply by sintering 81029400 0 % Cat A (5 yrs) 810295 Molybdenum; bars and rods, other than those obtained simply by sintering, profiles, plates, 81029500 0 % Cat A (5 yrs) sheets, strip and foil 810296 Molybdenum; wire 81029600 0 % Cat A (5 yrs) 810297 Molybdenum; waste and scrap 81029700 0 % Cat A (5 yrs) 810299 Molybdenum; articles n.e.c. in heading no. 8102 81029900 0 % Cat A (5 yrs) 810320 Tantalum; unwrought, including bars and rods obtained simply by sintering, powders 81032000 0 % Cat A (5 yrs) 810330 Tantalum; waste and scrap 81033000 0 % Cat A (5 yrs) 810390 Tantalum; articles n.e.c. in heading no. 8103 81039090 0 % Cat A (5 yrs) 810411 Magnesium; unwrought, containing at least 99.8 % by weight of magnesium 81041100 0 % Cat A (5 yrs) 810419 Magnesium; unwrought, containing less than 99.8 % by weight of magnesium 81041900 0 % Cat A (5 yrs) 810420 Magnesium; waste and scrap 81042000 0 % Cat A (5 yrs) 810430 Magnesium; raspings, turnings and granules, graded according to size, powders 81043000 0 % Cat A (5 yrs) 810490 Magnesium; articles n.e.c. in heading no. 8104 81049000 0 % Cat A (5 yrs) 810520 Cobalt; mattes and other intermediate products of cobalt metallurgy, unwrought cobalt, 81052000 0 % Cat A (5 yrs) powders 810530 Cobalt; waste and scrap 81053000 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 319/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 810590 Cobalt; articles n.e.c. in heading no. 8105 81059000 0 % Cat A (5 yrs) 810600 Bismuth; articles thereof, including waste and scrap 81060090 0 % Cat A (5 yrs) 810720 Cadmium; unwrought, powders 81072000 0 % Cat A (5 yrs) 810730 Cadmium; waste and scrap 81073000 0 % Cat A (5 yrs) 810790 Cadmium; other than unwrought, n.e.c. in heading no. 8107 81079000 0 % Cat A (5 yrs) 810820 Titanium; unwrought, powders 81082000 0 % Cat A (5 yrs) 810830 Titanium; waste and scrap 81083000 0 % Cat A (5 yrs) 810890 Titanium; other than unwrought, n.e.c. in heading no. 8108 81089090 0 % Cat A (5 yrs) 810920 Zirconium; unwrought, powders 81092000 0 % Cat A (5 yrs) 810930 Zirconium; waste and scrap 81093000 0 % Cat A (5 yrs) 810990 Zirconium; other than unwrought, n.e.c. in heading no. 8109 81099000 0 % Cat A (5 yrs) 811010 Antimony and articles thereof; unwrought antimony, powders 81101000 0 % Cat A (5 yrs) 811020 Antimony; waste and scrap 81102000 0 % Cat A (5 yrs) 811090 Antimony and articles thereof; wrought, other than waste and scrap 81109000 0 % Cat A (5 yrs) 811100 Manganese; articles thereof, including waste and scrap 81110090 0 % Cat A (5 yrs) 811212 Beryllium and articles thereof; unwrought beryllium, powders 81121200 0 % Cat A (5 yrs) 811213 Beryllium; waste and scrap 81121300 0 % Cat A (5 yrs) 811219 Beryllium and articles thereof; wrought other than waste and scrap 81121900 0 % Cat A (5 yrs) 811221 Chromium and articles thereof; unwrought chromium, powders 81122190 0 % Cat A (5 yrs) 811222 Chromium; waste and scrap 81122200 0 % Cat A (5 yrs) 320/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 811229 Chromium and articles thereof; wrought other than waste and scrap 81122900 0 % Cat A (5 yrs) 811251 Thallium and articles thereof; unwrought thallium, powders 81125100 0 % Cat A (5 yrs) 811252 Thallium; waste and scrap 81125200 0 % Cat A (5 yrs) 811259 Thallium and articles thereof; other than unwrought thallium, powders or waste and scrap 81125900 0 % Cat A (5 yrs) 811292 Gallium, germanium, hafnium, indium, niobium (columbium), rhenium and vanadium; articles 81129295 0 % Cat A (5 yrs) thereof, unwrought, including waste and scrap, powders 811299 Gallium, germanium, hafnium, indium, niobium (columbium), rhenium and vanadium; articles 81129970 0 % Cat A (5 yrs) thereof, other than unwrought including waste and scrap and powders 811300 Cermets; articles thereof, including waste and scrap 81130090 0 % Cat A (5 yrs) 820110 Tools, hand; spades and shovels 82011000 0 % Cat A (5 yrs) 820130 Tools, hand; mattocks, picks, hoes and rakes 82013000 0 % Cat A (5 yrs) 820140 Tools, hand; axes, bill hooks and similar hewing tools, of a kind used in agriculture, horticulture 82014000 0 % Cat A (5 yrs) or forestry 820150 Tools, hand; one-handed secateurs (including poultry shears) 82015000 0 % Cat A (5 yrs) 820160 Tools, hand; hedge shears, two-handed pruning shears and similar two- handed shears 82016000 0 % Cat A (5 yrs) 820190 Tools, hand; forks, scythes, sickles, hay knives, timber wedges, and other hand tools of a kind 82019000 0 % Cat A (5 yrs) used in agriculture, horticulture or forestry n.e.c. in heading 8201 820210 Tools, hand; hand saws 82021000 0 % Cat A (5 yrs) 820220 Tools, hand; band saw blades 82022000 0 % Cat A (5 yrs) 820231 Tools, hand; circular saw blades (including slitting or slotting saw blades), with working part of 82023100 0 % Cat A (5 yrs) steel ELI: http://data.europa.eu/eli/dec/2025/541/oj 321/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 820239 Tools, hand; circular saw blades (including slitting or slotting saw blades), with working part of 82023900 0 % Cat A (5 yrs) materials (other than steel) 820240 Tools, hand; chain saw blades 82024000 0 % Cat A (5 yrs) 820291 Tools, hand; straight saw blades, for working metal 82029100 0 % Cat A (5 yrs) 820299 Tools, hand; saw blades n.e.c. in heading no. 8202 82029980 0 % Cat A (5 yrs) 820310 Tools, hand; files, rasps and similar tools 82031000 0 % Cat A (5 yrs) 820320 Tools, hand; pliers (including cutting pliers), pincers, tweezers and similar tools 82032000 0 % Cat A (5 yrs) 820330 Tools, hand; metal cutting shears and similar tools 82033000 0 % Cat A (5 yrs) 820340 Tools, hand; pipe-cutters, bolt croppers, perforating punches and similar tools 82034000 0 % Cat A (5 yrs) 820411 Tools, hand; hand-operated spanners and wrenches (including torque meter wrenches but not 82041100 0 % Cat A (5 yrs) including tap wrenches), non-adjustable 820412 Tools, hand; hand-operated spanners and wrenches (including torque meter wrenches but not 82041200 0 % Cat A (5 yrs) including tap wrenches), adjustable 820420 Tools, hand; interchangeable spanner sockets, with or without handles 82042000 0 % Cat A (5 yrs) 820510 Tools, hand; drilling, threading or tapping tools 82051000 0 % Cat A (5 yrs) 820520 Tools, hand; hammers and sledge hammers 82052000 0 % Cat A (5 yrs) 820530 Tools, hand; planes, chisels, gauges and similar cutting tools for working wood 82053000 0 % Cat A (5 yrs) 820540 Tools, hand; screwdrivers 82054000 0 % Cat A (5 yrs) 820551 Tools, hand; household tools 82055100 0 % Cat A (5 yrs) 322/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 820559 Tools, hand; other hand tools (including glaziers diamonds), excluding household tools, drilling, 82055980 0 % Cat A (5 yrs) threading or tapping tools, hammers and sledge hammers, planes, chisels, gouges and similar cutting tools for working wood, and screwdrivers 820560 Tools, hand; blow lamps 82056000 0 % Cat A (5 yrs) 820570 Tools, hand; vices, clamps and the like 82057000 0 % Cat A (5 yrs) 820590 Tools, hand; n.e.c. in heading 8205, including anvils, portable forges, hand or pedal-operated 82059090 0 % Cat A (5 yrs) grinding wheels with frameworks, and sets of articles of two or more of the subheadings in heading 8205 820600 Tools, hand; two or more of heading no. 8202 to 8205, put up in sets for retail sale 82060000 0 % Cat A (5 yrs) 820713 Tools, interchangeable; rock drilling or earth boring tools, with working part of cermets, 82071300 0 % Cat A (5 yrs) whether or not power operated 820719 Tools, interchangeable; rock drilling or earth boring tools, with working part (other than of 82071990 0 % Cat A (5 yrs) cermets), whether or not power operated, including parts 820720 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), dies for 82072090 0 % Cat A (5 yrs) drawing or extruding metal 820730 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), tools for 82073090 0 % Cat A (5 yrs) pressing, stamping or punching 820740 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), tools for 82074090 0 % Cat A (5 yrs) tapping or threading 820750 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), tools for 82075090 0 % Cat A (5 yrs) drilling (other than rock) ELI: http://data.europa.eu/eli/dec/2025/541/oj 323/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 820760 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), for boring 82076090 0 % Cat A (5 yrs) or broaching 820770 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), for milling 82077090 0 % Cat A (5 yrs) 820780 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), for turning 82078090 0 % Cat A (5 yrs) 820790 Tools, interchangeable; (for machine or hand tools, whether or not power- operated), for 82079099 0 % Cat A (5 yrs) screw-driving or uses n.e.c. in heading no. 8207 820810 Tools; knives and cutting blades, for machines or for mechanical appliances, for metal working 82081000 0 % Cat A (5 yrs) 820820 Tools; knives and cutting blades, for wood working machines or mechanical appliances 82082000 0 % Cat A (5 yrs) 820830 Tools; knives and cutting blades, for kitchen appliances or for machines used by the food 82083000 0 % Cat A (5 yrs) industry 820840 Tools; knives and cutting blades, for agricultural, horticultural or forestry machines or 82084000 0 % Cat A (5 yrs) mechanical appliances 820890 Tools; knives and cutting blades, for machines or mechanical appliances, n.e.c. in heading no. 82089000 0 % Cat A (5 yrs) 8208 820900 Tools; plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets 82090080 0 % Cat A (5 yrs) 821000 Tools; hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, 82100000 15 % Cat C (15 yrs) conditioning or serving of food or drink 821110 Knives; with cutting blades, serrated or not (including pruning knives), sets of assorted articles, 82111000 0 % Cat A (5 yrs) excluding knives and blades of heading no. 8208 324/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 821191 Knives; table knives, having fixed cutting blades, serrated or not, excluding knives and blades of 82119100 0 % Cat A (5 yrs) heading no. 8208 821192 Knives; having fixed cutting blades, (other than table knives), serrated or not, excluding knives 82119200 0 % Cat A (5 yrs) and blades of heading no. 8208 821193 Knives; with cutting blades, (having other than fixed blades), serrated or not, excluding knives 82119300 0 % Cat A (5 yrs) and blades of heading no. 8208 821194 Blades; cutting, serrated or not, excluding those of heading no. 8208 82119400 0 % Cat A (5 yrs) 821195 Knives; with handles of base metal 82119500 0 % Cat A (5 yrs) 821210 Razors 82121090 0 % Cat A (5 yrs) 821220 Razors; safety razor blades, including razor blade blanks in strips 82122000 0 % Cat A (5 yrs) 821290 Razors; parts n.e.c. in heading no. 8212 82129000 0 % Cat A (5 yrs) 821300 Scissors; tailors' shears, similar shears and blades therefore 82130000 19 % Cat C (15 yrs) 821410 Cutlery; paper knives, letter openers, erasing knives, pencil sharpeners and blades therefore 82141000 19 % Cat C (15 yrs) 821420 Manicure or pedicure sets and instruments; (including nail files) 82142000 19 % Cat C (15 yrs) 821490 Cutlery; hair clippers and mincing knives 82149000 19 % Cat C (15 yrs) 821510 Cutlery; sets of assorted articles (e.g. spoons, forks, ladles, skimmers, cake- servers, fish-knives, 82151080 19 % Cat C (15 yrs) butter-knives, sugar tongs and similar), with at least one article plated with precious metal 821520 Cutlery; sets of assorted articles (e.g. spoons, forks, ladles, skimmers, cake- servers, fish-knives, 82152090 19 % Cat C (15 yrs) butter knives, sugar tongs and similar), not plated with precious metal ELI: http://data.europa.eu/eli/dec/2025/541/oj 325/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 821591 Cutlery; (e.g. spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs 82159100 19 % Cat C (15 yrs) and similar), plated with precious metal, not in sets 821599 Cutlery; other than plated with precious metal 82159990 19 % Cat C (15 yrs) 830110 Padlocks; (key, combination or electrically operated), of base metal 83011000 0 % Cat A (5 yrs) 830120 Locks; of a kind used for motor vehicles (key, combination or electrically operated), of base 83012000 0 % Cat A (5 yrs) metal 830130 Locks; of a kind used for furniture (key, combination or electrically operated), of base metal 83013000 0 % Cat A (5 yrs) 830140 Locks; (other than those for motor vehicles or furniture), (key, combination or electrically 83014090 0 % Cat A (5 yrs) operated), of base metal 830150 Clasps and frames with clasps; incorporating locks, of base metal 83015000 0 % Cat A (5 yrs) 830160 Locks; parts of padlocks, locks, clasps and frames with clasps incorporating locks, of base metal 83016000 0 % Cat A (5 yrs) 830170 Keys; presented separately, of base metal 83017000 0 % Cat A (5 yrs) 830210 Hinges; suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, 83021000 0 % Cat A (5 yrs) chests, caskets or the like, of base metal 830220 Castors; with mountings, of base metal 83022000 0 % Cat A (5 yrs) 830230 Mountings, fittings and similar articles; for motor vehicles, of base metal 83023000 0 % Cat A (5 yrs) 830241 Mountings, fittings and similar articles; of base metal, suitable for buildings 83024190 0 % Cat A (5 yrs) 830242 Mountings, fittings and similar articles; suitable for furniture of base metal 83024200 0 % Cat A (5 yrs) 830249 Mountings, fittings and similar articles; suitable for other than buildings or furniture, of base 83024900 0 % Cat A (5 yrs) metal 326/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 830250 Hat-racks, hat-pegs, brackets and similar fixtures, of base metal 83025000 0 % Cat A (5 yrs) 830260 Automatic door closures; of base metal 83026000 0 % Cat A (5 yrs) 830300 Safes; armoured or reinforced, strong-boxes, doors and safe deposit lockers for strong-rooms, 83030090 15 % Cat C (15 yrs) cash or deed boxes and the like, of base metal 830400 Office equipment; filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, 83040000 15 % Cat C (15 yrs) office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading no. 9403 830510 Stationery; fittings for loose-leaf binders or files, of base metal 83051000 19 % Cat C (15 yrs) 830520 Stationery; staples in strips, (e.g. for offices, upholstery, packaging), of base metal 83052000 19 % Cat C (15 yrs) 830590 Stationery; letter clips, letter corners, paper clips, indexing tags and similar office articles, 83059000 19 % Cat C (15 yrs) including parts, of base metal 830610 Bells, gongs and the like; non-electric, of base metal 83061000 15 % Cat C (15 yrs) 830621 Statuettes and other ornaments; of base metal plated with precious metal 83062100 15 % Cat C (15 yrs) 830629 Statuettes and other ornaments; of base metal other than plated with precious metal 83062900 15 % Cat C (15 yrs) 830630 Photograph, picture or similar frames, mirrors; of base metal 83063000 15 % Cat C (15 yrs) 830710 Tubing; flexible, with or without fittings, of iron or steel 83071000 0 % Cat A (5 yrs) 830790 Tubing; flexible, with or without fittings of base metal, other than those of iron or steel 83079000 0 % Cat A (5 yrs) 830810 Hooks, eyes and eyelets; of base metal, of a kind used for clothing, footwear, awnings, handbags, 83081000 23 % Cat C (15 yrs) travel goods or other made up articles 830820 Rivets; tubular or bifurcated, of base metal 83082000 23 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 327/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 830890 Clasps, frames with clasps, buckles, buckle clasps; of base metal, of a kind used for clothing & 83089000 23 % Cat C (15 yrs) accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods, saddlery etc, including parts 830910 Stoppers; corks, of base metal 83091000 0 % Cat A (5 yrs) 830990 Stoppers; caps and lids, of base metal 83099090 0 % Cat A (5 yrs) 831000 Sign plates, name-plates, address-plates and similar plates, numbers, letters and other symbols; 83100000 15 % Cat C (15 yrs) of base metal, excluding those of heading no. 9405 831110 Electrodes; coated, of base metal, for electric arc-welding 83111000 0 % Cat C (15 yrs) 831120 Wire; cored, of base metal, for electric arc-welding 83112000 0 % Cat C (15 yrs) 831130 Rods and wire; coated rods and cored wire, of base metal, for soldering, brazing or welding by 83113000 0 % Cat C (15 yrs) flame 831190 Wires, rods, tubes, plates, electrodes of base metal or metal carbides; of a kind used for soldering, 83119000 0 % Cat C (15 yrs) brazing, welding; wires and rods for metal spraying; n.e.c. in item no. 8311 840110 Nuclear reactors 84011000 0 % Cat B (10 yrs) 840120 Machinery and apparatus; for isotopic separation, and parts thereof 84012000 0 % Cat B (10 yrs) 840130 Fuel elements (cartridges); non-irradiated 84013000 0 % Cat B (10 yrs) 840140 Nuclear reactors; parts thereof 84014000 0 % Cat B (10 yrs) 840211 Boilers; watertube boilers with a steam production exceeding 45t per hour 84021100 0 % Cat B (10 yrs) 840212 Boilers; watertube boilers with a steam production not exceeding 45t per hour 84021200 0 % Cat B (10 yrs) 840219 Boilers; vapour generating boilers, including hybrid boilers n.e.c. in heading no. 8402 84021990 0 % Cat B (10 yrs) 840220 Boilers; super-heated water boilers 84022000 0 % Cat B (10 yrs) 328/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 840290 Boilers; parts of steam or other vapour generating boilers 84029000 0 % Cat B (10 yrs) 840310 Boilers; central heating boilers (excluding those of heading no. 8402) 84031090 0 % Cat B (10 yrs) 840390 Boilers; parts of central heating boilers (excluding those of heading no. 8402) 84039090 0 % Cat B (10 yrs) 840410 Boilers; auxiliary plant, for use with boilers of heading no. 8402 or 8403 (e.g. economisers, 84041000 0 % Cat B (10 yrs) super-heaters, soot removers, gas recoverers) 840420 Boilers; condensers, for steam or other vapour power units 84042000 0 % Cat B (10 yrs) 840490 Boilers; parts of auxiliary plant, for use with boilers of heading no. 8402 and 8403 and parts of 84049000 0 % Cat B (10 yrs) condensers for steam or other vapour power units 840510 Generators; producer gas, water gas, acetylene gas and similar water process gas generators, with 84051000 0 % Cat B (10 yrs) or without their purifiers 840590 Generators; parts of producer gas, water gas, acetylene gas and similar water process gas 84059000 0 % Cat B (10 yrs) generators, with or without their purifiers 840610 Turbines; steam and other vapour turbines, for marine propulsion 84061000 0 % Cat B (10 yrs) 840681 Turbines; steam and other vapour turbines, (for other than marine propulsion), of an output 84068100 0 % Cat B (10 yrs) exceeding 40MW 840682 Turbines; steam and other vapour turbines, (for other than marine propulsion), of an output not 84068200 0 % Cat B (10 yrs) exceeding 40MW 840690 Turbines; parts of steam and other vapour turbines 84069090 0 % Cat B (10 yrs) 840710 Engines; for aircraft, spark-ignition reciprocating or rotary internal combustion piston engines 84071000 0 % Cat B (10 yrs) 840721 Engines; outboard motors for marine propulsion, spark-ignition reciprocating or rotary internal 84072199 0 % Cat B (10 yrs) combustion piston engines 840729 Engines; for marine propulsion, (other than outboard motors), spark- ignition reciprocating or 84072900 9 % Cat C (15 yrs) rotary internal combustion piston engines ELI: http://data.europa.eu/eli/dec/2025/541/oj 329/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 840731 Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of 84073100 15 % Cat C (15 yrs) chapter 87, of a cylinder capacity not exceeding 50cc 840732 Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of 84073290 15 % Cat C (15 yrs) chapter 87, of a cylinder capacity exceeding 50cc but not exceeding 250cc 840733 Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of 84073380 15 % Cat C (15 yrs) chapter 87, of a cylinder capacity exceeding 250cc but not exceeding 1000cc 840734 Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of 84073499 15 % Cat C (15 yrs) chapter 87, of a cylinder capacity exceeding 1000cc 840790 Engines; rotary internal combustion piston engines, for other than aircraft or marine propulsion 84079090 0 % Cat B (10 yrs) 840810 Engines; for marine propulsion, compression-ignition internal combustion piston engines (diesel 84081099 9 % Cat E (excl) or semi-diesel engines) 840820 Engines; compression-ignition internal combustion piston engines (diesel or semi-diesel 84082099 19 % Cat D (20 yrs) engines), of a kind used for the propulsion of vehicles of chapter 87 840890 Engines; compression-ignition internal combustion piston engines (diesel or semi-diesel 84089089 0 % Cat D (20 yrs) engines), of a kind used for other than marine propulsion or the vehicles of chapter 87 840910 Engines; parts of aircraft engines (spark-ignition reciprocating or rotary internal combustion 84091000 0 % Cat B (10 yrs) piston engines) 840991 Engines; parts, suitable for use solely or principally with spark-ignition internal combustion 84099100 0 % Cat B (10 yrs) piston engines (for other than aircraft) 840999 Engines; parts for internal combustion piston engines (excluding spark- ignition) 84099900 0 % Cat B (10 yrs) 841011 Turbines; hydraulic turbines and water wheels, of a power not exceeding 1000kW 84101100 0 % Cat B (10 yrs) 841012 Turbines; hydraulic turbines and water wheels, of a power exceeding 1000kW but not exceeding 84101200 0 % Cat B (10 yrs) 10000kW 330/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841013 Turbines; hydraulic turbines and water wheels, of a power exceeding 10000kW 84101300 0 % Cat B (10 yrs) 841090 Turbines; parts of hydraulic turbines and water wheels, including regulators 84109000 0 % Cat B (10 yrs) 841111 Turbo-jets; of a thrust not exceeding 25kN 84111100 0 % Cat B (10 yrs) 841112 Turbo-jets; of a thrust exceeding 25kN 84111280 0 % Cat B (10 yrs) 841121 Turbo-propellers; of a power not exceeding 1100kW 84112100 0 % Cat B (10 yrs) 841122 Turbo-propellers; of a power exceeding 1100kW 84112280 0 % Cat B (10 yrs) 841181 Turbines; gas-turbines (excluding turbo-jets and turbo-propellers), of a power not exceeding 84118100 0 % Cat B (10 yrs) 5000kW 841182 Turbines; gas-turbines (excluding turbo-jets and turbo-propellers), of a power exceeding 84118280 0 % Cat B (10 yrs) 5000kW 841191 Turbines; parts of turbo-jets and turbo-propellers 84119100 0 % Cat B (10 yrs) 841199 Turbines; parts of gas turbines (excluding turbo-jets and turbo-propellers) 84119900 0 % Cat B (10 yrs) 841210 Engines; reaction engines, other than turbo-jets 84121000 0 % Cat B (10 yrs) 841221 Engines; hydraulic power engines and motors, linear acting (cylinders) 84122180 0 % Cat B (10 yrs) 841229 Engines; hydraulic power engines and motors, other than linear acting (cylinders) 84122989 0 % Cat B (10 yrs) 841231 Engines; pneumatic power engines and motors, linear acting (cylinders) 84123100 0 % Cat B (10 yrs) 841239 Engines; pneumatic power engines and motors, other than linear acting (cylinders) 84123900 0 % Cat B (10 yrs) 841280 Engines; pneumatic power engines and motors, n.e.c. in heading no. 8412 84128080 0 % Cat B (10 yrs) 841290 Engines; parts, for engines and motors of heading no. 8412 84129080 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 331/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841311 Pumps; fitted or designed to be fitted with a measuring device, for dispensing fuel or lubricants, 84131100 0 % Cat B (10 yrs) of the type used in filling-stations or in garages 841319 Pumps; for liquids, fitted or designed to be fitted with a measuring device, other than pumps for 84131900 0 % Cat B (10 yrs) dispensing fuel or lubricants 841320 Pumps; hand, fitted or designed to be fitted with a measuring device, for liquids, other than those 84132000 0 % Cat B (10 yrs) of item no. 8413.11 or 8413.19 841330 Pumps; fuel, lubricating or cooling medium pumps for internal combustion piston engines 84133080 0 % Cat B (10 yrs) 841340 Pumps; concrete pumps 84134000 0 % Cat B (10 yrs) 841350 Pumps; reciprocating positive displacement pumps, n.e.c. in heading no. 8413, for liquids 84135080 0 % Cat B (10 yrs) 841360 Pumps; rotary positive displacement pumps, n.e.c. in heading no. 8413, for liquids 84136080 0 % Cat B (10 yrs) 841370 Pumps; centrifugal, n.e.c. in heading no. 8413, for liquids 84137089 0 % Cat B (10 yrs) 841381 Pumps and liquid elevators; n.e.c. in heading no. 8413 84138100 0 % Cat B (10 yrs) 841382 Liquid elevators 84138200 0 % Cat B (10 yrs) 841391 Pumps; parts thereof 84139100 0 % Cat B (10 yrs) 841392 Liquid elevators; parts thereof 84139200 0 % Cat B (10 yrs) 841410 Pumps; vacuum 84141089 0 % Cat B (10 yrs) 841420 Pumps; hand or foot-operated air pumps 84142080 0 % Cat B (10 yrs) 841430 Compressors; of a kind used in refrigerating equipment 84143089 0 % Cat B (10 yrs) 332/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841440 Compressors; air compressors mounted on a wheeled chassis for towing 84144090 0 % Cat B (10 yrs) 841451 Fans; table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an 84145100 0 % Cat B (10 yrs) output not exceeding 125W 841459 Fans; n.e.c. in item no. 8414.51 84145995 0 % Cat B (10 yrs) 841460 Hoods; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, 84146000 0 % Cat B (10 yrs) having a maximum horizontal side not exceeding 120cm 841480 Pumps and compressors; for air, vacuum or gas, n.e.c. in heading no. 8414 84148080 0 % Cat B (10 yrs) 841490 Pumps and compressors; parts, of air or vacuum pumps, air or other gas compressors and fans, 84149000 0 % Cat B (10 yrs) ventilating or recycling hoods incorporating a fan 841510 Air conditioning machines; comprising a motor-driven fan and elements for changing the 84151090 9 % Cat E (excl) temperature and humidity, of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system" 841520 Air conditioning machines; comprising a motor driven fan and elements for changing the 84152000 9 % Cat E (excl) temperature and humidity, of a kind used for persons, in motor vehicles 841581 Air conditioning machines; containing a motor driven fan, other than window or wall types, 84158100 9 % Cat E (excl) incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 841582 Air conditioning machines; containing a motor driven fan, other than window or wall types, 84158200 9 % Cat E (excl) incorporating a refrigerating unit 841583 Air conditioning machines; containing a motor driven fan, other than window or wall types, not 84158300 9 % Cat E (excl) incorporating a refrigerating unit ELI: http://data.europa.eu/eli/dec/2025/541/oj 333/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841590 Air conditioning machines; with motor driven fan and elements for temperature control, parts 84159000 9 % Cat E (excl) thereof 841610 Furnaces; furnace burners, for liquid fuel 84161090 0 % Cat B (10 yrs) 841620 Furnaces; furnace burners, for pulverized solid fuel or gas, including combination burners 84162080 0 % Cat B (10 yrs) 841630 Furnace accessories; mechanical stokers, mechanical grates, mechanical ash dischargers and 84163000 0 % Cat B (10 yrs) similar appliances 841690 Furnaces; parts of furnace burners, for liquid fuel, pulverized solid fuel or gas, mechanical 84169000 0 % Cat B (10 yrs) stokers, grates, ash dischargers and the like 841710 Furnaces and ovens; non-electric, for the roasting, melting or other heat- treatment of ores, 84171000 0 % Cat B (10 yrs) pyrites or of metals, for industrial or laboratory use 841720 Ovens; non-electric, bakery ovens, including biscuit ovens 84172090 0 % Cat B (10 yrs) 841780 Furnaces and ovens; including incinerators, non-electric, for industrial or laboratory use, n.e.c. in 84178070 0 % Cat B (10 yrs) heading no. 8417 841790 Furnaces and ovens; parts of non-electric furnaces and ovens (including incinerators), of 84179000 0 % Cat B (10 yrs) industrial or laboratory use 841810 Refrigerators and freezers; combined refrigerator-freezers, fitted with separate external doors, 84181080 0 % Cat B (10 yrs) electric or other 841821 Refrigerators; for household use, compression-type, electric or other 84182199 0 % Cat B (10 yrs) 841829 Refrigerators; household, electric or not, other than compression-type 84182900 0 % Cat B (10 yrs) 841830 Freezers; of the chest type, not exceeding 800l capacity 84183080 0 % Cat B (10 yrs) 841840 Freezers; of the upright type, not exceeding 900l capacity 84184080 0 % Cat B (10 yrs) 334/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841850 Furniture incorporating refrigerating or freezing equipment; for storage and display, n.e.c. in 84185090 0 % Cat B (10 yrs) item no. 8418.1, 8418.2, 8418.3 or 8418.4 (chests, cabinets, display counters, show-cases and the like) 841861 Heat pumps; other than air conditioning machines of heading no. 8415 84186100 0 % Cat B (10 yrs) 841869 Refrigerating or freezing equipment; n.e.c. in heading no. 8418 84186900 0 % Cat B (10 yrs) 841891 Refrigerating or freezing equipment; parts, furniture designed to receive refrigerating or freezing 84189100 0 % Cat B (10 yrs) equipment 841899 Refrigerating or freezing equipment; parts thereof, other than furniture 84189990 0 % Cat B (10 yrs) 841911 Heaters; instantaneous gas water heaters, for domestic or other purposes 84191100 19 % Cat C (15 yrs) 841919 Heaters; instantaneous or storage water heaters, non-electric, other than instantaneous gas water 84191900 19 % Cat C (15 yrs) heaters 841920 Sterilizers; for medical, surgical or laboratory use, not used for domestic purposes 84192000 19 % Cat C (15 yrs) 841931 Dryers; for agricultural products, not used for domestic purposes 84193100 19 % Cat C (15 yrs) 841932 Dryers; for wood, paper pulp, paper or paperboard, not used for domestic purposes 84193200 19 % Cat C (15 yrs) 841939 Dryers; for products n.e.c. in heading no. 8419, not used for domestic purposes 84193900 19 % Cat C (15 yrs) 841940 Distilling or rectifying plant; not used for domestic purposes 84194000 19 % Cat C (15 yrs) 841950 Heat exchange units; not used for domestic purposes 84195080 19 % Cat C (15 yrs) 841960 Machinery; for liquefying air or gas, not used for domestic purposes 84196000 19 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 335/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 841981 Machinery, plant and equipment; for making hot drinks, for cooking or heating food 84198180 19 % Cat C (15 yrs) 841989 Machinery, plant and laboratory equipment; for treating materials by change of temperature, 84198998 19 % Cat C (15 yrs) other than for making hot drinks or cooking or heating food 841990 Machinery, plant and laboratory equipment; parts of equipment for treating materials by 84199085 19 % Cat C (15 yrs) a process involving a change of temperature 842010 Machines; calendering or other rolling machines, for other than metal or glass 84201089 0 % Cat B (10 yrs) 842091 Machines; parts, cylinders for calendering or other rolling machines, for other than metal or 84209180 0 % Cat B (10 yrs) glass 842099 Machines; parts, (other than cylinders), for calendering or other rolling machines, for other than 84209900 0 % Cat B (10 yrs) metal or glass 842111 Centrifuges; cream separators 84211100 0 % Cat B (10 yrs) 842112 Centrifuges; clothes-dryers 84211200 0 % Cat B (10 yrs) 842119 Centrifuges; n.e.c. in heading no. 8421, including centrifugal dryers (but not clothes-dryers) 84211970 0 % Cat B (10 yrs) 842121 Machinery; for filtering or purifying water 84212100 0 % Cat B (10 yrs) 842122 Machinery; for filtering or purifying beverages other than water 84212200 0 % Cat B (10 yrs) 842123 Machinery; filtering or purifying machinery, oil or petrol filters for internal combustion engines 84212300 0 % Cat B (10 yrs) 842129 Machinery; for filtering or purifying liquids, n.e.c. in item no. 8421.2 84212980 0 % Cat B (10 yrs) 842131 Machinery; intake air filters for internal combustion engines 84213100 0 % Cat B (10 yrs) 842139 Machinery; for filtering or purifying gases, other than intake air filters for internal combustion 84213985 0 % Cat B (10 yrs) engines 336/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 842191 Centrifuges; parts thereof, including parts for centrifugal dryers 84219100 0 % Cat B (10 yrs) 842199 Machinery; parts for filtering or purifying liquids or gases 84219990 0 % Cat B (10 yrs) 842211 Dish washing machines; of the household type 84221100 0 % Cat B (10 yrs) 842219 Dish washing machines; of other than household type 84221900 0 % Cat B (10 yrs) 842220 Machinery; for cleaning or drying bottles or other containers 84222000 0 % Cat B (10 yrs) 842230 Machinery; for filling, closing, sealing, capsuling or labelling bottles, cans, bags or other 84223000 0 % Cat B (10 yrs) containers, machinery for aerating beverages 842240 Machinery; for packing or wrapping 84224000 0 % Cat B (10 yrs) 842290 Machinery; parts of machinery of heading no. 8422 84229090 0 % Cat B (10 yrs) 842310 Weighing machines; personal (including baby scales) and household scales 84231090 0 % Cat B (10 yrs) 842320 Weighing machines; scales for continuous weighing of goods on conveyors 84232090 0 % Cat B (10 yrs) 842330 Weighing machines; constant weight scales and scales for discharging a predetermined weight of 84233090 0 % Cat B (10 yrs) material into a bag or container, including hopper scales 842381 Weighing machines; having a maximum weighing capacity not exceeding 30kg (excluding 84238180 0 % Cat B (10 yrs) balances of a sensitivity of 5cg or better) 842382 Weighing machines; having a maximum weighing capacity exceeding 30kg but not exceeding 84238289 0 % Cat B (10 yrs) 5000kg 842389 Weighing machines; having a maximum weighing capacity exceeding 5000kg 84238980 0 % Cat B (10 yrs) 842390 Weighing machines; weights of all kinds, parts of weighing machinery 84239090 0 % Cat B (10 yrs) 842410 Fire extinguishers; whether or not charged 84241000 0 % Cat B (10 yrs) 842420 Spray guns and similar appliances 84242000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 337/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 842430 Mechanical appliances; steam or sand blasting machines and similar jet projecting machines 84243090 0 % Cat B (10 yrs) 842441 Mechanical appliances; agricultural or horticultural sprayers; portable sprayers 84244100 0 % Cat B (10 yrs) 842449 Mechanical appliances; agricultural or horticultural sprayers; other than portable sprayers 84244990 0 % Cat B (10 yrs) 842482 Mechanical appliances; agricultural or horticultural, n.e.c. in heading 8424 84248290 0 % Cat B (10 yrs) 842489 Mechanical appliances; for projecting, dispersing or spraying liquids or powders, for other than 84248970 0 % Cat B (10 yrs) agricultural or horticultural use, whether or not hand operated 842490 Mechanical appliances; parts of machines projecting, dispersing or spraying liquids or powders, 84249080 0 % Cat B (10 yrs) whether or not hand-operated 842511 Pulley tackle and hoists; powered by an electric motor (excluding skip hoists or hoists of a kind 84251100 0 % Cat B (10 yrs) used for raising vehicles) 842519 Pulley tackle and hoists; not powered by an electric motor (excluding skip hoists or hoists of 84251900 0 % Cat B (10 yrs) a kind used for raising vehicles) 842531 Winches; capstans; powered by an electric motor 84253100 0 % Cat B (10 yrs) 842539 Winches; capstans; not powered by an electric motor 84253900 0 % Cat B (10 yrs) 842541 Jacks; built-in jacking systems of a type used in garages, for raising vehicles 84254100 0 % Cat B (10 yrs) 842542 Jacks and hoists; hydraulic, of a kind used for raising vehicles 84254200 0 % Cat B (10 yrs) 842549 Jacks and hoists; (other than hydraulic), of a kind used for raising vehicles 84254900 0 % Cat B (10 yrs) 842611 Cranes; overhead travelling cranes on fixed support 84261100 0 % Cat B (10 yrs) 842612 Cranes; mobile lifting frames on tyres and straddle carriers 84261200 0 % Cat B (10 yrs) 842619 Cranes; transporter, gantry and bridge cranes 84261900 0 % Cat B (10 yrs) 842620 Cranes; tower cranes 84262000 0 % Cat B (10 yrs) 338/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 842630 Cranes; portal or pedestal jib cranes 84263000 0 % Cat B (10 yrs) 842641 Cranes; self-propelled derricks and cranes, on tyres, n.e.c. in heading no. 8426 84264100 0 % Cat B (10 yrs) 842649 Cranes; self-propelled derricks and cranes, not on tyres, n.e.c. in heading no. 8426 84264900 0 % Cat B (10 yrs) 842691 Cranes and derricks; designed for mounting on road vehicles 84269190 0 % Cat B (10 yrs) 842699 Cranes and derricks; for other than mounting on road vehicles, n.e.c. in heading no. 8426 84269900 0 % Cat B (10 yrs) 842710 Fork-lift and other works trucks; fitted with lifting or handling equipment, self-propelled by 84271090 0 % Cat B (10 yrs) electric motor 842720 Fork-lift and other works trucks; fitted with lifting or handling equipment, self-propelled by 84272090 0 % Cat B (10 yrs) other than electric motor 842790 Fork-lift and other works trucks; fitted with lifting or handling equipment, not self-propelled 84279000 0 % Cat B (10 yrs) 842810 Lifts and skip hoists 84281080 0 % Cat B (10 yrs) 842820 Elevators and conveyors; pneumatic 84282080 0 % Cat B (10 yrs) 842831 Elevators and conveyors; continuous-action, for goods and materials, specially designed for 84283100 0 % Cat B (10 yrs) underground use, n.e.c. in item no. 8428.20 842832 Elevators and conveyors; continuous-action, for goods or materials, bucket type, n.e.c. in item 84283200 0 % Cat B (10 yrs) no. 8428.20 or 8428.31 842833 Elevators and conveyors; continuous-action, for goods or materials, belt type, n.e.c. in item no. 84283300 0 % Cat B (10 yrs) 8428.20 or 8428.31 842839 Elevators and conveyors; continuous-action, for goods or materials, n.e.c. in item no. 8428.20, 84283990 0 % Cat B (10 yrs) 8428.31, 8428.32 or 8428.33 842840 Escalators and moving walkways 84284000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 339/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 842860 Teleferics, chair-lifts, ski-draglines, traction mechanisms for funiculars 84286000 0 % Cat B (10 yrs) 842890 Lifting, handling, loading or unloading machinery; n.e.c. in heading no. 8425, 8426, 8427 or 84289090 0 % Cat B (10 yrs) 8428 842911 Bulldozers and angledozers; self-propelled, track laying 84291100 0 % Cat B (10 yrs) 842919 Bulldozers and angledozers; self-propelled, other than track laying 84291900 0 % Cat B (10 yrs) 842920 Graders and levellers 84292000 0 % Cat B (10 yrs) 842930 Scrapers; self-propelled 84293000 0 % Cat B (10 yrs) 842940 Tamping machines and road rollers; self-propelled 84294090 0 % Cat B (10 yrs) 842951 Front-end shovel loaders 84295199 0 % Cat B (10 yrs) 842952 Mechanical shovels, excavators and shovel loaders; with a 360 degree revolving super structure 84295290 0 % Cat B (10 yrs) 842959 Mechanical shovels, excavators and shovel loaders; n.e.c. in item no. 8429.50 84295900 0 % Cat B (10 yrs) 843010 Pile-drivers and pile-extractors 84301000 0 % Cat B (10 yrs) 843020 Snow-ploughs and snow-blowers 84302000 0 % Cat B (10 yrs) 843031 Coal or rock cutters and tunnelling machinery; self-propelled 84303100 0 % Cat B (10 yrs) 843039 Coal or rock cutters and tunnelling machinery; not self-propelled 84303900 0 % Cat B (10 yrs) 843041 Boring or sinking machinery; self-propelled, n.e.c. in heading no. 8430 84304100 0 % Cat B (10 yrs) 843049 Boring and sinking machinery; not self-propelled 84304900 0 % Cat B (10 yrs) 843050 Machinery; for handling earth, minerals or ores, self-propelled, n.e.c. in heading no. 8430 84305000 0 % Cat B (10 yrs) 340/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 843061 Machinery; for tamping or compacting, not self-propelled 84306100 0 % Cat B (10 yrs) 843069 Machinery; for moving, levelling, scraping, grading, excavating earth minerals or ores; not self 84306900 0 % Cat B (10 yrs) propelled n.e.c in 84.30 843110 Machinery; parts of the machinery of heading no. 8425 84311000 0 % Cat B (10 yrs) 843120 Machinery; parts of the machinery of heading no. 8427 84312000 0 % Cat B (10 yrs) 843131 Lifts, skip hoists or escalators; parts thereof 84313100 0 % Cat B (10 yrs) 843139 Machinery; parts of the machinery of heading no. 8428, (other than lifts, skip hoists or 84313900 0 % Cat B (10 yrs) escalators) 843141 Machinery parts; buckets, shovels, grabs and grips, for the machinery of heading no. 8426 and 84314100 0 % Cat B (10 yrs) 8430 843142 Machinery parts; bulldozer or angledozer blades 84314200 0 % Cat B (10 yrs) 843143 Boring or sinking machinery; parts of the machinery of item no. 8430.41 or 8430.41 84314300 0 % Cat B (10 yrs) 843149 Machinery; parts of machines handling earth, minerals or ores and n.e.c. in heading no. 8431 84314980 0 % Cat B (10 yrs) 843210 Ploughs; for soil preparation 84321000 0 % Cat B (10 yrs) 843221 Harrows; disc harrows 84322100 0 % Cat B (10 yrs) 843229 Harrows; (excluding disc), scarifiers, cultivators, weeders and hoes 84322990 0 % Cat B (10 yrs) 843231 Seeders, planters and transplanters; no-till direct seeders, planters and transplanters 84323100 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 341/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 843239 Seeders, planters and transplanters; other than no-till direct seeders, planters and transplanters 84323990 0 % Cat B (10 yrs) 843241 Spreaders and distributors; for manure and fertilizers, for agricultural, horticultural or forestry 84324100 0 % Cat B (10 yrs) use; manure spreaders 843242 Spreaders and distributors; for manure and fertilizers, for agricultural, horticultural or forestry 84324200 0 % Cat B (10 yrs) use; fertiliser distributors 843280 Rollers; for lawns or sports-grounds 84328000 0 % Cat B (10 yrs) 843290 Machinery; parts of machinery for soil preparation or cultivation or for rollers for lawns or 84329000 0 % Cat B (10 yrs) sports-grounds 843311 Mowers; lawn, parks or sports-grounds, powered, with the cutting device rotating in 84331190 0 % Cat B (10 yrs) a horizontal plane 843319 Mowers; for lawns, parks or sports-grounds, other than with the cutting device rotating in 84331990 0 % Cat B (10 yrs) a horizontal plane 843320 Mowers; n.e.c. in item no. 8433.1 (including cutter bars for tractor mounting) 84332090 0 % Cat B (10 yrs) 843330 Haymaking machinery 84333000 0 % Cat B (10 yrs) 843340 Balers; straw or fodder balers, including pick-up balers 84334000 0 % Cat B (10 yrs) 843351 Combine harvester-threshers 84335100 0 % Cat B (10 yrs) 843352 Threshing machinery; other than combine harvester-threshers 84335200 0 % Cat B (10 yrs) 843353 Harvesting machinery; for roots or tubers 84335390 0 % Cat B (10 yrs) 843359 Harvesting machinery; n.e.c. in heading no. 8433 84335985 0 % Cat B (10 yrs) 843360 Machines; for cleaning, sorting or grading eggs, fruit or other agricultural produce 84336000 0 % Cat B (10 yrs) 342/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 843390 Harvesting machinery; parts, including parts of threshing machinery, straw or fodder balers and 84339000 0 % Cat B (10 yrs) grass or hay mowers 843410 Milking machines 84341000 0 % Cat B (10 yrs) 843420 Dairy machinery 84342000 0 % Cat B (10 yrs) 843490 Milking machines and dairy machinery; parts thereof 84349000 0 % Cat B (10 yrs) 843510 Presses, crushers and similar machinery; used in the manufacture of wine, cider, fruit juices or 84351000 0 % Cat B (10 yrs) similar beverages 843590 Presses, crushers and similar machinery; parts, used in the manufacture of wine, cider, fruit 84359000 0 % Cat B (10 yrs) juices or similar beverages 843610 Machinery; for preparing animal feeding stuffs 84361000 0 % Cat B (10 yrs) 843621 Poultry incubators and brooders 84362100 0 % Cat B (10 yrs) 843629 Poultry-keeping machinery; other than incubators and brooders 84362900 0 % Cat B (10 yrs) 843680 Machinery; for agricultural, horticultural or forestry use and n.e.c. in heading no. 8436 84368090 0 % Cat B (10 yrs) 843691 Machinery; parts of poultry-keeping machinery or poultry incubators and brooders 84369100 0 % Cat B (10 yrs) 843699 Machinery; parts of that machinery for agricultural, horticultural or forestry use n.e.c. in heading 84369900 0 % Cat B (10 yrs) no. 8436 843710 Machines; for cleaning, sorting or grading seed, grain or dried leguminous vegetables 84371000 0 % Cat B (10 yrs) 843780 Machinery; for use in the milling industry or for the working of cereals or dried leguminous 84378000 0 % Cat B (10 yrs) vegetables, other than farm-type machinery ELI: http://data.europa.eu/eli/dec/2025/541/oj 343/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 843790 Machines; parts of those for cleaning, sorting or grading seed, grain or dried leguminous 84379000 0 % Cat B (10 yrs) vegetables or for milling or working cereals or dried leguminous vegetables (not farm-type machinery) 843810 Machinery; industrial, for bakery and for the manufacture of macaroni, spaghetti or similar 84381090 0 % Cat B (10 yrs) products 843820 Machinery; industrial, for the manufacture of confectionery, cocoa or chocolate 84382000 0 % Cat B (10 yrs) 843830 Machinery; industrial, for sugar manufacture 84383000 0 % Cat B (10 yrs) 843840 Machinery; industrial, brewery machinery 84384000 0 % Cat B (10 yrs) 843850 Machinery; industrial, for the preparation of meat or poultry 84385000 0 % Cat B (10 yrs) 843860 Machinery; industrial, for the preparation of fruits, nuts or vegetables 84386000 0 % Cat B (10 yrs) 843880 Machinery; used in the industrial preparation or manufacture of food or drink, n.e.c. in heading 84388099 0 % Cat B (10 yrs) no. 8438 843890 Machinery; parts of those machines used in the industrial preparation or manufacture of food or 84389000 0 % Cat B (10 yrs) drink 843910 Machinery; for making pulp of fibrous cellulosic material 84391000 0 % Cat B (10 yrs) 843920 Machinery; for making paper or paperboard 84392000 0 % Cat B (10 yrs) 843930 Machinery; for finishing paper or paperboard 84393000 0 % Cat B (10 yrs) 843991 Machinery; parts of machinery for making pulp of fibrous cellulosic material 84399100 0 % Cat B (10 yrs) 843999 Machinery; parts of machinery for making or finishing paper or paperboard 84399900 0 % Cat B (10 yrs) 844010 Book-binding machinery; including book-sewing machines 84401090 0 % Cat B (10 yrs) 344/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 844090 Book-binding machinery; including book-sewing machines, parts thereof 84409000 0 % Cat B (10 yrs) 844110 Machines; cutting, of all kinds, for making up paper pulp, paper or paperboard 84411070 0 % Cat B (10 yrs) 844120 Machines; for making bags, sacks or envelopes of paper pulp, paper or paperboard 84412000 0 % Cat B (10 yrs) 844130 Machines; for making cartons, boxes, cases, tubes, drums or similar containers (other than by 84413000 0 % Cat B (10 yrs) moulding), of paper pulp, paper or paperboard 844140 Machines; for moulding articles, in paper pulp, paper or paperboard 84414000 0 % Cat B (10 yrs) 844180 Machinery; n.e.c. in heading no. 8441, for making up paper pulp, paper or paperboard 84418000 0 % Cat B (10 yrs) 844190 Machinery; parts of machinery for making up paper pulp, paper or paperboard, including 84419090 0 % Cat B (10 yrs) cutting machines of all kinds 844230 Machinery, apparatus and equipment (excluding machines of heading no. 8456 to 8465) for 84423000 0 % Cat B (10 yrs) preparing or making printing components 844240 Machinery, apparatus and equipment (excluding machines of heading no. 8456 to 8465) for 84424000 0 % Cat B (10 yrs) preparing or making printing components; parts thereof 844250 Plates, cylinders and other printing components; lithographic stones prepared for printing 84425000 0 % Cat B (10 yrs) purposes (for example, planed, grained or polished) 844311 Printing machinery; offset, reel-fed 84431100 0 % Cat B (10 yrs) 844312 Printing machinery; offset, sheet-fed, office type (sheet size not exceeding 22 x 36cm in the 84431200 0 % Cat B (10 yrs) unfolded state) 844313 Printing machinery; offset, n.e.c. in item no. 8443.1 84431390 0 % Cat B (10 yrs) 844314 Printing machinery; letterpress, reel-fed, excluding flexographic printing 84431400 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 345/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 844315 Printing machinery; letterpress, other than reel-fed, excluding flexographic printing 84431500 0 % Cat B (10 yrs) 844316 Printing machinery; flexographic 84431600 0 % Cat B (10 yrs) 844317 Printing machinery; gravure 84431700 0 % Cat B (10 yrs) 844319 Printing machinery; used for printing by means of plates, cylinders and other printing 84431970 0 % Cat B (10 yrs) components of heading 84.42, n.e.c. in item no. 8443.1 844331 Printing, copying, and facsimile machines; machines which perform two or more of the 84433100 0 % Cat B (10 yrs) functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network 844332 Printing, copying, and facsimile machines; single-function printing, copying or facsimile 84433280 0 % Cat B (10 yrs) machines, capable of connecting to an automatic data processing machine or to a network 844339 Printing, copying, and facsimile machines; single-function printing, copying or facsimile 84433900 0 % Cat B (10 yrs) machines, not capable of connecting to an automatic data processing machine or to a network 844391 Printing machinery used for printing by means of plates, cylinders and other printing 84439199 0 % Cat B (10 yrs) components of heading 8442; parts and accessories 844399 Printing machinery; parts and accessories, n.e.c. in item no. 8443.91 84439990 0 % Cat B (10 yrs) 844400 Textile machinery; for extruding, drawing, texturing or cutting man-made textile materials 84440090 0 % Cat B (10 yrs) 844511 Textile machinery; carding machines for preparing textile fibres 84451100 0 % Cat B (10 yrs) 346/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 844512 Textile machinery; combing machines for preparing textile fibres 84451200 0 % Cat B (10 yrs) 844513 Textile machinery; drawing or roving machines for preparing textile fibres 84451300 0 % Cat B (10 yrs) 844519 Textile machinery; n.e.c. in heading no. 8445, for preparing textile fibres 84451900 0 % Cat B (10 yrs) 844520 Textile machinery; spinning machines 84452000 0 % Cat B (10 yrs) 844530 Textile machinery; doubling or twisting machines 84453000 0 % Cat B (10 yrs) 844540 Textile machinery; winding (including weft-winding) or reeling machines 84454000 0 % Cat B (10 yrs) 844590 Textile machinery; involved in textile fibre or textile yarn preparation and n.e.c. in heading no. 84459000 0 % Cat B (10 yrs) 8445 844610 Weaving machines (looms); for weaving fabrics of a width 30cm or less 84461000 0 % Cat B (10 yrs) 844621 Weaving machines (looms); for weaving fabrics of a width exceeding 30cm, shuttle type, power 84462100 0 % Cat B (10 yrs) looms 844629 Weaving machines (looms); for weaving fabrics of a width exceeding 30cm, shuttle type, other 84462900 0 % Cat B (10 yrs) than power looms 844630 Weaving machines (looms); for weaving fabrics of a width exceeding 30cm, shuttleless type 84463000 0 % Cat B (10 yrs) 844711 Knitting machines; circular, with cylinder diameter not exceeding 165mm 84471100 0 % Cat B (10 yrs) 844712 Knitting machines; circular, with cylinder diameter exceeding 165mm 84471200 0 % Cat B (10 yrs) 844720 Knitting machines; flat, stitch-bonding machines 84472080 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 347/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 844790 Machines; for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and 84479000 0 % Cat B (10 yrs) machines for tufting 844811 Machinery, auxiliary; dobbies and jacquards, card reducing, copying, punching or assembling 84481100 0 % Cat B (10 yrs) machines for use therewith 844819 Machinery, auxiliary; for machines of heading no. 8444, 8445, 8446 or 8447, n.e.c. in item no. 84481900 0 % Cat B (10 yrs) 8448.11 844820 Machines; parts and accessories of machines or auxiliary machinery of heading no. 8444 84482000 0 % Cat B (10 yrs) 844831 Machines, card clothing; parts and accessories 84483100 0 % Cat B (10 yrs) 844832 Machines; parts and accessories of machines or auxiliary machinery for preparing textile fibres, 84483200 0 % Cat B (10 yrs) other than card clothing 844833 Machines; parts and accessories of machines or auxiliary machinery, spindles, spindle flyers, 84483300 0 % Cat B (10 yrs) spinning rings and ring travellers 844839 Machines; parts and accessories of machines or auxiliary machinery of heading no. 8445, n.e.c. 84483900 0 % Cat B (10 yrs) in item no. 8448.3 844842 Weaving machines (looms); parts including their auxiliary machinery, and accessories thereof, 84484200 0 % Cat B (10 yrs) reeds for looms, healds and heald-frames 844849 Weaving machines (looms); parts including their auxiliary machinery, and accessories thereof n. 84484900 0 % Cat B (10 yrs) e.c. in item no. 8448.4 844851 Machines; parts and accessories of machines of heading no. 8447 or auxiliary machinery, 84485190 0 % Cat B (10 yrs) sinkers, needles and other articles used in forming stitches 844859 Machines; parts and accessories of machines or auxiliary machinery of heading no. 8447, other 84485900 0 % Cat B (10 yrs) than sinkers, needles and other articles used in forming stitches 348/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 844900 Machinery; for manufacture or finishing felt or non-wovens in the piece or in shapes, including 84490000 0 % Cat B (10 yrs) machinery for making felt hats, blocks for making hats 845011 Washing machines; household or laundry-type, fully-automatic, (of a dry linen capacity not 84501190 19 % Cat E (excl) exceeding 10kg) 845012 Washing machines; household or laundry-type, with built-in centrifugal drier, (not 84501200 19 % Cat E (excl) fully-automatic), of a dry linen capacity not exceeding 10kg 845019 Washing machines; household or laundry-type, not fully-automatic, without built-in centrifugal 84501900 19 % Cat E (excl) drier, of a dry linen capacity not exceeding 10kg 845020 Washing machines; household or laundry-type, of a dry linen capacity exceeding 10kg 84502000 19 % Cat E (excl) 845090 Washing machines; parts for household or laundry-type 84509000 19 % Cat E (excl) 845110 Dry-cleaning machines 84511000 33 % Cat D (20 yrs) 845121 Drying machines; of a dry linen capacity not exceeding 10kg 84512100 33 % Cat D (20 yrs) 845129 Drying machines; of a dry linen capacity exceeding 10kg 84512900 33 % Cat D (20 yrs) 845130 Ironing machines and presses (including fusing presses) 84513000 33 % Cat D (20 yrs) 845140 Machines; for washing, bleaching or dyeing 84514000 33 % Cat D (20 yrs) 845150 Machines; for reeling, unreeling, folding, cutting or pinking textile fabrics 84515000 33 % Cat D (20 yrs) 845180 Machinery; for wringing, dressing, finishing, coating or impregnating textile yarns, fabrics or 84518080 33 % Cat D (20 yrs) made up textile articles; for applying paste to base fabric used in manufacture of floor coverings 845190 Machinery; parts, of the machinery of heading no. 8451 84519000 33 % Cat D (20 yrs) 845210 Sewing machines; of the household type 84521090 9 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 349/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 845221 Sewing machines; (not household type), automatic units 84522100 9 % Cat C (15 yrs) 845229 Sewing machines; not household or automatic unit type 84522900 9 % Cat C (15 yrs) 845230 Sewing machine needles 84523000 9 % Cat C (15 yrs) 845290 Sewing machines; furniture, bases and covers for sewing machines and parts thereof, and other 84529000 9 % Cat C (15 yrs) parts of sewing machines 845310 Machinery; for preparing, tanning or working hides, skins or leather, other than sewing 84531000 0 % Cat B (10 yrs) machines 845320 Machinery; for making or repairing footwear, other than sewing machines 84532000 0 % Cat B (10 yrs) 845380 Machinery; for making or repairing articles of hides, skins or leather, other than sewing 84538000 0 % Cat B (10 yrs) machines 845390 Machinery; parts of those for preparing, tanning or working hides, skins or leather, for making 84539000 0 % Cat B (10 yrs) or repairing footwear or other articles of hides, skin or leather, other than sewing machines 845410 Converters; of a type used in metallurgy or in metal foundries 84541000 0 % Cat B (10 yrs) 845420 Ingot moulds and ladles; of a kind used in metallurgy or in metal foundries 84542000 0 % Cat B (10 yrs) 845430 Casting machines; of a kind used in metallurgy or in metal foundries 84543090 0 % Cat B (10 yrs) 845490 Machines; parts of converters, ladles, ingot moulds and casting machines, of a kind used in 84549000 0 % Cat B (10 yrs) metallurgy or in metal foundries 845510 Metal-rolling mills; tube mills 84551000 0 % Cat B (10 yrs) 845521 Metal-rolling mills; hot or combination hot and cold rolling mills 84552100 0 % Cat B (10 yrs) 845522 Metal-rolling mills; cold 84552200 0 % Cat B (10 yrs) 350/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 845530 Metal-rolling mills; rolls thereof 84553090 0 % Cat B (10 yrs) 845590 Metal-rolling mills; parts thereof 84559000 0 % Cat B (10 yrs) 845611 Machine-tools; for working any material by removal of material; operated by laser 84561190 0 % Cat B (10 yrs) 845612 Machine-tools; for working any material by removal of material; operated by other light or 84561290 0 % Cat B (10 yrs) photon beam processes (not laser) 845620 Machine-tools; for working any material by removal of material, operated by ultrasonic 84562000 0 % Cat B (10 yrs) processes 845630 Machine-tools; for working any material by removal of material, operated by electro-discharge 84563090 0 % Cat B (10 yrs) processes 845640 Machine tools; for working any material by removal of material; operated by plasma arc 84564000 0 % Cat B (10 yrs) processes; 845650 Machine tools; for working any material by removal of material; operated by water-jet cutting 84565000 0 % Cat B (10 yrs) machines 845690 Machine tools; for working any material by removal of material; operated by other processes n.e. 84569000 0 % Cat B (10 yrs) c. in heading 8456 845710 Machining centres; for working metal 84571090 0 % Cat B (10 yrs) 845720 Machines; unit construction machines (single station), for working metal 84572000 0 % Cat B (10 yrs) 845730 Metal machines; multi-station transfer machines, for working metal 84573090 0 % Cat B (10 yrs) 845811 Lathes; for removing metal, horizontal, numerically controlled 84581180 0 % Cat B (10 yrs) 845819 Lathes; for removing metal, horizontal, other than numerically controlled 84581900 0 % Cat B (10 yrs) 845891 Lathes; for removing metal, numerically controlled, other than horizontal lathes 84589180 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 351/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 845899 Lathes; for removing metal, other than horizontal or numerically controlled lathes 84589900 0 % Cat B (10 yrs) 845910 Machine-tools; way-type unit head machines, for drilling, boring, milling, threading or tapping 84591000 0 % Cat B (10 yrs) by removing metal, other than lathes of heading no. 8458 845921 Machine-tools; for drilling by removing metal, numerically controlled 84592100 0 % Cat B (10 yrs) 845929 Machine-tools; for drilling by removing metal, other than numerically controlled 84592900 0 % Cat B (10 yrs) 845931 Machine-tools; for boring-milling by removing metal, numerically controlled 84593100 0 % Cat B (10 yrs) 845939 Machine-tools; for boring-milling by removing metal, other than numerically controlled 84593900 0 % Cat B (10 yrs) 845941 Machine-tools; for boring by removing metal, numerically controlled boring machines, n.e.c. in 84594100 0 % Cat B (10 yrs) heading 8459 845949 Machine-tools; for boring by removing metal, not numerically controlled boring machines, n.e.c. 84594900 0 % Cat B (10 yrs) in heading 8459 845951 Machine-tools; for milling by removing metal, knee-type, numerically controlled 84595100 0 % Cat B (10 yrs) 845959 Machine-tools; for milling by removing metal, knee-type, other than numerically controlled 84595900 0 % Cat B (10 yrs) 845961 Machine-tools; for milling by removing metal, (not knee-type), numerically controlled 84596190 0 % Cat B (10 yrs) 845969 Machine-tools; for milling by removing metal, not knee-type, other than numerically controlled 84596990 0 % Cat B (10 yrs) 845970 Machine-tools; for threading or tapping by removing metal 84597000 0 % Cat B (10 yrs) 846012 Machine-tools; flat-surface grinding machines, numerically controlled 84601200 0 % Cat B (10 yrs) 846019 Machine-tools; flat-surface grinding machines, other than numerically controlled 84601900 0 % Cat B (10 yrs) 352/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 846022 Machine-tools; grinding machines (excluding flat-surface), centreless, numerically controlled 84602200 0 % Cat B (10 yrs) 846023 Machine-tools; cylindrical grinding machines (excluding flat-surface and centreless), numerically 84602300 0 % Cat B (10 yrs) controlled 846024 Machine-tools; grinding machines (excluding flat-surface, cylindrical and centreless), numerically 84602400 0 % Cat B (10 yrs) controlled 846029 Machine-tools; grinding machines (excluding flat-surface), other than numerically controlled 84602990 0 % Cat B (10 yrs) 846031 Machine-tools; sharpening (tool or cutter grinding) machines, numerically controlled 84603100 0 % Cat B (10 yrs) 846039 Machine-tools; sharpening (tool or cutter grinding) machines, other than numerically controlled 84603900 0 % Cat B (10 yrs) 846040 Machine-tools; for honing or lapping 84604090 0 % Cat B (10 yrs) 846090 Machine-tools; for deburring, grinding, polishing or otherwise finishing metal, sintered metal 84609000 0 % Cat B (10 yrs) carbides or cermets by means of grinding stones, abrasives or polishing products, n.e.c. in heading no. 8460 846120 Machine-tools; shaping or slotting machines, working by removing metal, sintered metal 84612000 0 % Cat B (10 yrs) carbides or cermets 846130 Machine-tools; broaching machines, working by removing metal, sintered metal carbides or 84613090 0 % Cat B (10 yrs) cermets 846140 Machine-tools; gear cutting, gear grinding or gear finishing machines, working by removing 84614090 0 % Cat B (10 yrs) metal, sintered metal carbides or cermets 846150 Machine-tools; sawing or cutting-off machines, working by removing metal, sintered metal 84615090 0 % Cat B (10 yrs) carbides or cermets 846190 Machine-tools; planing machines, and other machine-tools n.e.c. in heading no. 8461; working 84619000 0 % Cat B (10 yrs) by removing metal, sinistered metal carbides or cerments. ELI: http://data.europa.eu/eli/dec/2025/541/oj 353/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 846210 Machine-tools; forging or die-stamping machines (including presses) and hammers, for working 84621090 0 % Cat B (10 yrs) metal 846221 Machine-tools; bending, folding, straightening or flattening machines (including presses), 84622180 0 % Cat B (10 yrs) numerically controlled, for working metal 846229 Machine-tools; bending, folding, straightening or flattening machines (including presses), (other 84622998 0 % Cat B (10 yrs) than numerically controlled), for working metal 846231 Machine-tools; shearing machines (including presses), (other than combined punching and 84623100 0 % Cat B (10 yrs) shearing machines), numerically controlled, for working metal 846239 Machine-tools; shearing machines (including presses), (other than combined punching and 84623999 0 % Cat B (10 yrs) shearing machines, other than numerically controlled), for working metal 846241 Machine-tools; punching or notching machines (including presses), including combined 84624190 0 % Cat B (10 yrs) punching and shearing machines, numerically controlled, for working metal 846249 Machine-tools; punching or notching machines (including presses), including combined 84624990 0 % Cat B (10 yrs) punching and shearing machines, (not numerically controlled), for working metal 846291 Machine-tools; presses for working metal or metal carbides, n.e.c. in heading no. 8462, 84629180 0 % Cat B (10 yrs) hydraulic presses 846299 Machine-tools; presses for working metal or metal carbides, n.e.c. in heading no. 8462, other 84629980 0 % Cat B (10 yrs) than hydraulic presses 846310 Machine-tools; for working metal, sintered metal carbides or cermets, without removing 84631090 0 % Cat B (10 yrs) material, draw-benches for bars, tubes, profiles, wire or the like 846320 Machine-tools; for working metal, sintered metal carbides or cermets, without removing 84632000 0 % Cat B (10 yrs) material, thread rolling machines 846330 Machine-tools; machines for working wire, without removing material 84633000 0 % Cat B (10 yrs) 354/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 846390 Machine-tools; for working metal, sintered metal carbides or cermets, without removing 84639000 0 % Cat B (10 yrs) material, n.e.c. in heading no. 8463 846410 Machine-tools; sawing machines, for working stone, ceramics, concrete, asbestos-cement or like 84641000 0 % Cat B (10 yrs) mineral materials or for cold working glass 846420 Machine-tools; grinding or polishing machines, for working stone, ceramics, concrete, 84642080 0 % Cat B (10 yrs) asbestos-cement or like mineral materials or for cold working glass 846490 Machine-tools; for working stone, ceramics, concrete, asbestos-cement or like mineral materials 84649000 0 % Cat B (10 yrs) or for cold working glass, (other than sawing, grinding or polishing machines) 846510 Machine-tools; which can carry out different types of machining operations without tool change 84651090 0 % Cat B (10 yrs) between such operations, for working wood, cork, bone, hard rubber, hard plastics or similar 846520 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84652000 0 % Cat B (10 yrs) materials; machining centres 846591 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659190 0 % Cat B (10 yrs) materials; sawing machines 846592 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659200 0 % Cat B (10 yrs) materials; planing, milling or moulding (by cutting) machines 846593 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659300 0 % Cat B (10 yrs) materials; grinding, sanding or polishing machines 846594 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659400 0 % Cat B (10 yrs) materials; bending or assembling machines 846595 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659500 0 % Cat B (10 yrs) materials; drilling or morticing machines ELI: http://data.europa.eu/eli/dec/2025/541/oj 355/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 846596 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659600 0 % Cat B (10 yrs) materials; splitting, slicing or paring machines 846599 Machine-tools; for working wood, cork, bone, hard rubber, hard plastics or similar hard 84659900 0 % Cat B (10 yrs) materials; n.e.c. in heading no. 8465 846610 Parts & accessories suited for use solely/principally with machines of headings 8456-8465; tool 84661080 0 % Cat B (10 yrs) holders and self-opening dieheads 846620 Parts & accessories suited for use solely/principally with machines of headings 8456-8465; work 84662098 0 % Cat B (10 yrs) holders 846630 Parts & accessories suited for use solely/principally with machines of headings 8456-8465; 84663000 0 % Cat B (10 yrs) dividing heads and other special attachments for machines 846691 Parts & accessories suited for use solely/principally for the machines of heading no. 8464, n.e.c. 84669195 0 % Cat B (10 yrs) in heading no. 8466 846692 Parts & accessories suited for use solely/principally for the machines of heading no. 8465, n.e.c. 84669280 0 % Cat B (10 yrs) in heading no. 8466 846693 Parts & accessories suited for use solely/principally with machines of headings 8456-8465; n.e.c. 84669360 0 % Cat B (10 yrs) in heading no. 8466 846694 Machine-tools; parts and accessories, for the machines of heading no. 8462 or 8463, n.e.c. in 84669400 0 % Cat B (10 yrs) heading no. 8466 846711 Tools; for working in the hand, pneumatic, rotary type (including combined rotary-percussion) 84671190 0 % Cat B (10 yrs) 846719 Tools; for working in the hand, pneumatic, other than rotary type 84671900 0 % Cat B (10 yrs) 846721 Tools; for working in the hand, with self-contained electric motor; drills of all kinds 84672199 0 % Cat B (10 yrs) 356/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 846722 Tools; for working in the hand, with self-contained electric motor; saws 84672290 0 % Cat B (10 yrs) 846729 Tools; for working in the hand, with self-contained electric motor; other than saws and drills 84672985 0 % Cat B (10 yrs) 846781 Tools; for working in the hand, chain saws with self-contained non-electric motor 84678100 0 % Cat B (10 yrs) 846789 Tools; for working in the hand, (other than chain saws), hydraulic or with self-contained 84678900 0 % Cat B (10 yrs) non-electric motor, (not pneumatic) 846791 Tools; for working in the hand, parts of chain saws, with self-contained non- electric motor 84679100 0 % Cat B (10 yrs) 846792 Tools; for working in the hand, parts of pneumatic tools 84679200 0 % Cat B (10 yrs) 846799 Tools; for working in the hand, parts thereof for other than chain saws and pneumatic tools 84679900 0 % Cat B (10 yrs) 846810 Machinery and apparatus; hand-held blow pipes for soldering, brazing or welding, whether or 84681000 0 % Cat B (10 yrs) not capable of cutting 846820 Machinery and apparatus; gas operated machinery and apparatus n.e.c. in item no. 8468.10, for 84682000 0 % Cat B (10 yrs) soldering, brazing or welding, whether or not capable of cutting 846880 Machinery and apparatus; for soldering, brazing or welding, whether or not capable of cutting, 84688000 0 % Cat B (10 yrs) n.e.c. in heading no. 8468 846890 Machinery and apparatus; parts for soldering, brazing or welding, whether or not capable of 84689000 0 % Cat B (10 yrs) cutting, parts thereof 847010 Calculating machines; electronic calculators capable of operation without an external source of 84701000 19 % Cat C (15 yrs) electric power and pocket-size data recording, reproducing and displaying machines with calculating functions 847021 Calculating machines; electronic, incorporating a printing device, needing an external source of 84702100 19 % Cat C (15 yrs) power ELI: http://data.europa.eu/eli/dec/2025/541/oj 357/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 847029 Calculating machines; electronic, (not incorporating a printing device), needing an external 84702900 19 % Cat C (15 yrs) power source 847030 Calculating machines; non-electronic 84703000 19 % Cat C (15 yrs) 847050 Cash registers 84705000 19 % Cat C (15 yrs) 847090 Machines incorporating a calculating device; n.e.c. in heading no. 8470 84709000 19 % Cat C (15 yrs) 847130 Automatic data processing machines; portable, weighing not more than 10kg, consisting of at 84713000 9 % Cat E (excl) least a central processing unit, a keyboard and a display 847141 Automatic data processing machines; comprising in the same housing at least a central 84714100 9 % Cat E (excl) processing unit and an input and output unit, whether or not combined, n.e.c. in item no. 8471.30 847149 Automatic data processing machines; presented in the form of systems, n.e.c. in item no. 84714900 9 % Cat E (excl) 8471.30 or 8471.41 847150 Units of automatic data processing machines; processing units other than those of item no. 84715000 9 % Cat E (excl) 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units or output units 847160 Units of automatic data processing machines; input or output units, whether or not containing 84716070 9 % Cat E (excl) storage units in the same housing 847170 Units of automatic data processing machines; storage units 84717098 9 % Cat E (excl) 847180 Units of automatic data processing machines; n.e.c. in item no. 8471.50, 8471.60 or 8471.70 84718000 9 % Cat E (excl) 847190 Magnetic or optical readers, machines for transcribing data onto data media in coded form and 84719000 9 % Cat E (excl) machines for processing such data, not elsewhere specified or included 847210 Office machines; duplicating machines 84721000 19 % Cat C (15 yrs) 358/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 847230 Office machines; for sorting or folding mail or for inserting mail in envelopes or bands, 84723000 19 % Cat C (15 yrs) machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps 847290 Office machines; not elsewhere classified 84729090 19 % Cat C (15 yrs) 847321 Calculating machines; parts and accessories of the electronic calculating machines of item no. 84732190 19 % Cat C (15 yrs) 8470.10, 8470.21 or 8470.29 (other than covers, carrying cases and the like) 847329 Machinery; parts and accessories of the machines of item no. 8470.30, 8470.50 or 8470.90 84732990 19 % Cat C (15 yrs) (other than covers, carrying cases and the like) 847330 Machinery; parts and accessories (other than covers, carrying cases and the like) of the machines 84733080 19 % Cat C (15 yrs) of heading no. 8471 847340 Machinery; parts and accessories (other than covers, carrying cases and the like) of the machines 84734080 19 % Cat C (15 yrs) of heading no. 8472 847350 Machines; parts and accessories (other than covers, carrying cases and the like) equally suitable 84735080 19 % Cat C (15 yrs) for use with machines of two or more of the headings 8470 to 8472 847410 Machines; for sorting, screening, separating or washing earth, stone, ores or other mineral 84741000 0 % Cat B (10 yrs) substances 847420 Machines; for crushing or grinding earth, stone, ores or other mineral substances 84742000 0 % Cat B (10 yrs) 847431 Machines; concrete or mortar mixers 84743100 0 % Cat B (10 yrs) 847432 Machines; for mixing mineral substances with bitumen 84743200 0 % Cat B (10 yrs) 847439 Machines; for mixing or kneading mineral substances, excluding concrete mixers and machines 84743900 0 % Cat B (10 yrs) for mixing mineral substances with bitumen ELI: http://data.europa.eu/eli/dec/2025/541/oj 359/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 847480 Machines; for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, 84748090 0 % Cat B (10 yrs) unhardened cements, plastering materials in powder or paste form, machines for forming foundry moulds of sand 847490 Machines, for sorting, screening, separating, washing, crushing etc mineral substances, for 84749090 0 % Cat B (10 yrs) agglomerating, shaping or moulding solid fuels, ceramic pastes etc, for forming foundry moulds of sand; parts 847510 Machines; for assembling electric or electronic lamps, tubes, valves or flash- bulbs, in glass 84751000 0 % Cat B (10 yrs) envelopes 847521 Machines; for manufacturing or hot working glass or glassware, for making optical fibres and 84752100 0 % Cat B (10 yrs) preforms thereof 847529 Machines; for manufacturing or hot working glass or glassware, not for making optical fibres 84752900 0 % Cat B (10 yrs) and preforms thereof 847590 Machines; parts, of those for assembling electric or electronic lamps, tubes, valves or flash-bulbs, 84759090 0 % Cat B (10 yrs) in glass envelopes and manufacturing or hot working glass or glassware 847621 Machines; automatic beverage-vending machines, incorporating heating or refrigerating devices 84762100 0 % Cat B (10 yrs) 847629 Machines; automatic beverage-vending machines, not incorporating heating or refrigerating 84762900 0 % Cat B (10 yrs) devices 847681 Machines; automatic goods-vending machines, (e.g. postage stamp, cigarette, food or 84768100 0 % Cat B (10 yrs) money-changing machines, excluding beverage-vending machines), incorporating heating or refrigerating devices 847689 Machines; automatic goods-vending machines, (e.g. postage stamp, cigarette, food or 84768990 0 % Cat B (10 yrs) money-changing machines, excluding beverage-vending machines), not incorporating heating or refrigerating devices 847690 Machines; parts of automatic goods-vending machines 84769090 0 % Cat B (10 yrs) 847710 Machinery; injection-moulding machines, for working rubber or plastics or for the manufacture 84771000 0 % Cat B (10 yrs) of products from these materials 847720 Machinery; extruders, for working rubber or plastics or for the manufacture of products from 84772000 0 % Cat B (10 yrs) these materials 360/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 847730 Machinery; blow moulding machines, for working rubber or plastics or for the manufacture of 84773000 0 % Cat B (10 yrs) products from these materials 847740 Machinery; vacuum moulding machines and other thermoforming machines, for working 84774000 0 % Cat B (10 yrs) rubber or plastics or for the manufacture of products from these materials 847751 Machinery; for moulding or retreading pneumatic tyres or for moulding or otherwise forming 84775100 0 % Cat B (10 yrs) inner tubes 847759 Machinery; for moulding or forming, for working rubber or plastics or for the manufacture of 84775980 0 % Cat B (10 yrs) products from these materials, n.e.c. in this chapter 847780 Machinery; for working rubber or plastics or for the manufacture of products from these 84778099 0 % Cat B (10 yrs) materials, n.e.c. in this chapter 847790 Machinery; parts of the machines of heading no. 8477, n.e.c. in item no. 8477.90 84779080 0 % Cat B (10 yrs) 847810 Machinery; for preparing or making up tobacco, n.e.c. in this chapter 84781000 0 % Cat B (10 yrs) 847890 Machinery; parts of those for preparing or making up tobacco, n.e.c. in this chapter 84789000 0 % Cat B (10 yrs) 847910 Machinery and mechanical appliances; for public works, building or the like 84791000 0 % Cat B (10 yrs) 847920 Machinery; for the extraction or preparation of animal or fixed vegetable fats or oils 84792000 0 % Cat B (10 yrs) 847930 Machinery and mechanical appliances; presses for the manufacture of particle or fibre building 84793090 0 % Cat B (10 yrs) board of wood or other ligneous materials and other machinery for treating wood or cork 847940 Machines; for making rope or cable 84794000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 361/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 847950 Machinery and mechanical appliances; industrial robots, n.e.c. or included 84795000 0 % Cat B (10 yrs) 847960 Machinery and mechanical appliances; evaporative air coolers 84796000 0 % Cat B (10 yrs) 847971 Machinery and mechanical appliances; passenger boarding bridges, of a kind used in airports 84797100 0 % Cat B (10 yrs) 847979 Machinery and mechanical appliances; passenger boarding bridges, other than of a kind used in 84797900 0 % Cat B (10 yrs) airports 847981 Machines and mechanical appliances; for treating metal, including electric wire coil-winders 84798100 0 % Cat B (10 yrs) 847982 Machines; for mixing, kneading, crushing, grinding, screening, sifting, homogenising, 84798200 0 % Cat B (10 yrs) emulsifying or stirring 847989 Machines and mechanical appliances; having individual functions, n.e.c. or included in this 84798997 0 % Cat B (10 yrs) chapter 847990 Machines and mechanical appliances; parts, of those having individual functions 84799070 0 % Cat B (10 yrs) 848010 Moulding boxes; for metal foundry 84801000 0 % Cat B (10 yrs) 848020 Mould bases; for metal, metal carbides, glass, mineral materials, rubber or plastics 84802000 0 % Cat B (10 yrs) 848030 Moulding patterns; for metal, metal carbides, glass, mineral materials, rubber or plastics 84803090 0 % Cat B (10 yrs) 848041 Moulds; for metal or metal carbides, injection or compression types 84804100 0 % Cat B (10 yrs) 848049 Moulds; for metal or metal carbides, other than injection or compression types 84804900 0 % Cat B (10 yrs) 848050 Moulds; for glass 84805000 0 % Cat B (10 yrs) 848060 Moulds; for mineral materials 84806000 0 % Cat B (10 yrs) 362/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 848071 Moulds; for rubber or plastics, injection or compression types 84807100 0 % Cat B (10 yrs) 848079 Moulds; for rubber or plastics, other than injection or compression types 84807900 0 % Cat B (10 yrs) 848110 Valves; pressure reducing, for pipes, boiler shells, tanks, vats or the like 84811099 0 % Cat B (10 yrs) 848120 Valves; for oleohydraulic or pneumatic transmissions 84812090 0 % Cat B (10 yrs) 848130 Valves; check (nonreturn) valves, for pipes, boiler shells, tanks, vats or the like 84813099 0 % Cat B (10 yrs) 848140 Valves; safety or relief valves, for pipes, boiler shells, tanks, vats or the like 84814090 0 % Cat B (10 yrs) 848180 Taps, cocks, valves and similar appliances; for pipes, boiler shells, tanks, vats or the like, 84818099 0 % Cat B (10 yrs) including thermostatically controlled valves 848190 Taps, cocks, valves and similar appliances; parts thereof 84819000 0 % Cat B (10 yrs) 848210 Ball bearings 84821090 0 % Cat B (10 yrs) 848220 Bearings; tapered roller bearings, including cone and tapered roller assemblies 84822000 0 % Cat B (10 yrs) 848230 Bearings; spherical roller bearings 84823000 0 % Cat B (10 yrs) 848240 Bearings; needle roller bearings 84824000 0 % Cat B (10 yrs) 848250 Bearings; cylindrical roller bearings n.e.c. in heading no. 8482 84825000 0 % Cat B (10 yrs) 848280 Bearings; n.e.c. in heading no. 8482, including combined ball/roller 84828000 0 % Cat B (10 yrs) 848291 Bearings; parts, balls, needles and rollers 84829190 0 % Cat B (10 yrs) 848299 Bearings; parts, (other than balls, needles and rollers) 84829900 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 363/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 848310 Transmission shafts (including cam shafts and crank shafts) and cranks 84831095 0 % Cat B (10 yrs) 848320 Bearing housings, incorporating ball or roller bearings 84832000 0 % Cat B (10 yrs) 848330 Bearing housings, not incorporating ball or roller bearings and plain shaft bearings 84833080 0 % Cat B (10 yrs) 848340 Gears and gearing; (not toothed wheels, chain sprockets and other transmission elements 84834090 0 % Cat B (10 yrs) presented separately); ball or roller screws; gear boxes and other speed changers, including torque converters 848350 Pulleys and flywheels, including pulley blocks 84835080 0 % Cat B (10 yrs) 848360 Clutches and shaft couplings (including universal joints) 84836080 0 % Cat B (10 yrs) 848390 Transmission components; toothed wheels, chain sprockets and other transmission elements 84839089 0 % Cat B (10 yrs) presented separately; parts 848410 Gaskets and similar joints; of metal sheeting combined with other material or two or more 84841000 0 % Cat B (10 yrs) layers of metal 848420 Seals; mechanical 84842000 0 % Cat B (10 yrs) 848490 Gasket sets or assortments of gaskets and similar joints; dissimilar in composition, put up in 84849000 0 % Cat B (10 yrs) pouches, envelopes or similar packings 848610 Machines and apparatus of a kind used solely or principally for the manufacture of 84861000 0 % Cat B (10 yrs) semiconductor boules or wafers 848620 Machines and apparatus of a kind used solely or principally for the manufacture of 84862000 0 % Cat B (10 yrs) semiconductor devices or of electronic integrated circuits 848630 Machines and apparatus of a kind used solely or principally for the manufacture of flat panel 84863000 0 % Cat B (10 yrs) displays 848640 Machines and apparatus of a kind used solely or principally for the manufacture or repair of 84864000 0 % Cat B (10 yrs) masks and reticles, assembling semiconductor devices or electronic integrated circuits, or for lifting, handling, loading or unloading items of heading 8486 364/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 848690 Machines and apparatus of heading 8486; parts and accessories 84869000 0 % Cat B (10 yrs) 848710 Ships' or boats' propellers and blades therefor 84871090 0 % Cat B (10 yrs) 848790 Machinery parts; not containing electrical connectors, insulators, coils, contacts or other 84879090 0 % Cat B (10 yrs) electrical features, n.e.c. in chapter 84, other than ships' or boats' propellers and blades therefor 850110 Electric motors; of an output not exceeding 37.5W 85011099 0 % Cat B (10 yrs) 850120 Electric motors; universal AC/DC of an output exceeding 37.5W 85012000 0 % Cat B (10 yrs) 850131 Electric motors and generators; DC, of an output not exceeding 750W 85013100 0 % Cat B (10 yrs) 850132 Electric motors and generators; DC, of an output exceeding 750W but not exceeding 75kW 85013200 0 % Cat B (10 yrs) 850133 Electric motors and generators; DC, of an output exceeding 75kW but not exceeding 375kW 85013300 0 % Cat B (10 yrs) 850134 Electric motors and generators; DC, of an output exceeding 375kW 85013400 0 % Cat B (10 yrs) 850140 Electric motors; AC motors, single-phase 85014080 0 % Cat B (10 yrs) 850151 Electric motors; AC motors, multi-phase, of an output not exceeding 750W 85015100 0 % Cat B (10 yrs) 850152 Electric motors; AC motors, multi-phase, of an output exceeding 750W but not exceeding 85015290 0 % Cat B (10 yrs) 75kW 850153 Electric motors; AC motors, multi-phase, of an output exceeding 75kW 85015399 0 % Cat B (10 yrs) 850161 Generators; AC generators, (alternators), of an output not exceeding 75kVA 85016180 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 365/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 850162 Electric generators; AC generators, (alternators), of an output exceeding 75kVA but not 85016200 0 % Cat B (10 yrs) exceeding 375kVA 850163 Electric generators; AC generators, (alternators), of an output exceeding 375kVA but not 85016300 0 % Cat B (10 yrs) exceeding 750kVA 850164 Electric generators; AC generators, (alternators), of an output exceeding 750kVA 85016400 0 % Cat B (10 yrs) 850211 Electric generating sets; with compression-ignition internal combustion piston engines (diesel or 85021180 0 % Cat B (10 yrs) semi-diesel engines), of an output not exceeding 75kVA 850212 Electric generating sets; with compression-ignition internal combustion piston engines (diesel or 85021200 0 % Cat B (10 yrs) semi-diesel engines), of an output exceeding 75kVA but not exceeding 375kVA 850213 Electric generating sets; with compression-ignition internal combustion piston engines (diesel or 85021380 0 % Cat B (10 yrs) semi-diesel engines), of an output exceeding 375kVA 850220 Electric generating sets; with spark-ignition internal combustion piston engines 85022080 0 % Cat B (10 yrs) 850231 Electric generating sets; wind-powered, (excluding those with spark- ignition or 85023100 0 % Cat B (10 yrs) compression-ignition internal combustion piston engines) 850239 Electric generating sets; (excluding those with spark-ignition or compression-ignition internal 85023980 0 % Cat B (10 yrs) combustion piston engines), other than wind powered 850240 Electric rotary converters 85024000 0 % Cat B (10 yrs) 850300 Electric motors and generators; parts suitable for use solely or principally with the machines of 85030099 0 % Cat B (10 yrs) heading no. 8501 or 8502 850410 Discharge lamps or tubes; ballasts therefor 85041080 0 % Cat B (10 yrs) 850421 Electrical transformers; liquid dielectric, having a power handling capacity not exceeding 85042100 0 % Cat B (10 yrs) 650kVA 366/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 850422 Electrical transformers; liquid dielectric, having a power handling capacity exceeding 650kVA 85042290 0 % Cat B (10 yrs) but not exceeding 10,000kVA 850423 Electrical transformers; liquid dielectric, having a power handling capacity exceeding 10,000kVA 85042300 0 % Cat B (10 yrs) 850431 Electrical transformers; n.e.c. in item no. 8504.2, having a power handling capacity not 85043180 0 % Cat B (10 yrs) exceeding 1kVA 850432 Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 1kVA but 85043200 0 % Cat B (10 yrs) not exceeding 16kVA 850433 Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 16kVA but 85043300 0 % Cat B (10 yrs) not exceeding 500kVA 850434 Transformers; n.e.c. in item no. 8504.2, having a power handling capacity exceeding 500kVA 85043400 0 % Cat B (10 yrs) 850440 Electrical static converters 85044090 0 % Cat B (10 yrs) 850450 Electrical inductors; n.e.c. in heading no. 8504 85045095 0 % Cat B (10 yrs) 850490 Electrical transformers, static converters and inductors; parts thereof 85049099 0 % Cat B (10 yrs) 850511 Magnets; permanent magnets and articles intended to become permanent magnets after 85051100 0 % Cat B (10 yrs) magnetisation, of metal 850519 Magnets; permanent magnets and articles intended to become permanent magnets after 85051990 0 % Cat B (10 yrs) magnetisation, other than of metal 850520 Magnets; electro-magnetic couplings, clutches and brakes 85052000 0 % Cat B (10 yrs) 850590 Magnets; electro-magnets, holding devices and parts n.e.c. in heading no. 8505 85059090 0 % Cat B (10 yrs) 850610 Cells and batteries; primary, manganese dioxide 85061098 9 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 367/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 850630 Cells and batteries; primary, mercuric oxide 85063000 9 % Cat E (excl) 850640 Cells and batteries; primary, silver oxide 85064000 9 % Cat E (excl) 850650 Cells and batteries; primary, lithium 85065090 9 % Cat E (excl) 850660 Cells and batteries; primary, air-zinc 85066000 9 % Cat E (excl) 850680 Cells and batteries; primary, (other than manganese dioxide, mercuric oxide, silver oxide, lithium 85068080 9 % Cat E (excl) or air-zinc) 850690 Cells and batteries; primary, parts thereof 85069000 9 % Cat E (excl) 850710 Electric accumulators; lead-acid, of a kind used for starting piston engines, including separators, 85071080 23 % Cat E (excl) whether or not rectangular (including square) 850720 Electric accumulators; lead-acid, (other than for starting piston engines), including separators, 85072080 23 % Cat E (excl) whether or not rectangular (including square) 850730 Electric accumulators; nickel-cadmium, including separators, whether or not rectangular 85073080 23 % Cat E (excl) (including square) 850740 Electric accumulators; nickel-iron, including separators, whether or not rectangular (including 85074000 23 % Cat E (excl) square) 850750 Electric accumulators; nickel-metal hydride, including separators, whether or not rectangular 85075000 23 % Cat E (excl) (including square) 850760 Electric accumulators; lithium-ion, including separators, whether or not rectangular (including 85076000 23 % Cat E (excl) square) 850780 Electric accumulators; other than lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride 85078000 23 % Cat E (excl) and lithium-ion, including separators, whether or not rectangular (including square) 368/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 850790 Electric accumulators; parts n.e.c. in heading no. 8507 85079080 23 % Cat E (excl) 850811 Vacuum cleaners, with self-contained electric motor, of a power not exceeding 1,500 W and 85081100 0 % Cat C (15 yrs) having a dust bag or other receptacle capacity not exceeding 20L 850819 Vacuum cleaners, with self-contained electric motor, n.e.c. in item no. 8508.1 85081900 0 % Cat C (15 yrs) 850860 Vacuum cleaners, other than with a self-contained electric motor 85086000 0 % Cat C (15 yrs) 850870 Parts of vacuum cleaners 85087000 0 % Cat C (15 yrs) 850940 Electro-mechanical domestic appliances; food grinders and mixers, fruit or vegetable juice 85094000 15 % Cat C (15 yrs) extractors, with self-contained electric motor 850980 Electro-mechanical domestic appliances; with self-contained electric motor, other than vacuum 85098000 15 % Cat C (15 yrs) cleaners of heading 85.08, n.e.c. in heading no. 8509 850990 Electro-mechanical domestic appliances; parts for the appliances of heading no. 8509 85099000 15 % Cat C (15 yrs) 851010 Shavers; with self-contained electric motor 85101000 33 % Cat D (20 yrs) 851020 Hair clippers; with a self-contained electric motor 85102000 33 % Cat D (20 yrs) 851030 Hair-removing appliances; with self-contained electric motor 85103000 33 % Cat D (20 yrs) 851090 Shavers and hair clippers; parts of those with self-contained electric motor 85109000 33 % Cat D (20 yrs) 851110 Ignition or starting equipment; spark plugs, of a kind used for spark or compression-ignition 85111000 19 % Cat C (15 yrs) internal combustion engines 851120 Ignition or starting equipment; ignition magnetos, magneto-dynamos and magnetic flywheels, 85112000 19 % Cat C (15 yrs) of a kind used for spark or compression-ignition internal combustion engines 851130 Ignition or starting equipment; distributors and ignition coils of a kind used for spark-ignition or 85113000 19 % Cat C (15 yrs) compression-ignition internal combustion engines 851140 Ignition or starting equipment; starter motors and dual purpose starter- generators, of a kind 85114000 19 % Cat C (15 yrs) used for spark or compression-ignition internal combustion engines ELI: http://data.europa.eu/eli/dec/2025/541/oj 369/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 851150 Ignition or starting equipment; generators n.e.c. in heading no. 8511, of a kind used for spark or 85115000 19 % Cat C (15 yrs) compression-ignition internal combustion engines 851180 Ignition or starting equipment; n.e.c. in heading no. 8511, of a kind used for spark or 85118000 19 % Cat C (15 yrs) compression-ignition internal combustion engines 851190 Ignition or starting equipment; parts of the equipment of heading no. 8511, for use in 85119000 19 % Cat E (excl) spark-ignition or compression-ignition internal combustion engines 851210 Lighting or visual signalling equipment; electrical, of a kind used on bicycles, excluding articles 85121000 19 % Cat E (excl) of heading no. 8539 851220 Lighting or visual signalling equipment; electrical, of a kind used on motor vehicles (excluding 85122000 19 % Cat E (excl) articles of heading no. 8539) 851230 Sound signalling equipment; electrical, used on cycles or motor vehicles (excluding articles of 85123090 19 % Cat E (excl) heading no. 8539) 851240 Windscreen wipers, defrosters and demisters; electrical, of kinds used for cycles or motor 85124000 19 % Cat E (excl) vehicles 851290 Lighting or signalling equipment; electrical, (excluding articles of heading no. 8539), windscreen 85129090 19 % Cat E (excl) wipers, defrosters and demisters; parts, of those kinds used for cycles or motor vehicles 851310 Lamps; portable, electric, designed to function by their own source of energy (excluding lighting 85131000 19 % Cat E (excl) equipment of heading no. 8512) 851390 Lamps; parts of portable, electric lamps of heading no. 8513, designed to function by their own 85139000 19 % Cat E (excl) source of energy 851410 Furnaces and ovens; electric, for industrial or laboratory use, resistance heated 85141080 0 % Cat B (10 yrs) 851420 Furnaces and ovens; electric, for industrial or laboratory use, functioning by induction or 85142080 0 % Cat B (10 yrs) dielectric loss 851430 Furnaces and ovens; electric, for industrial or laboratory use, other than those functioning by 85143080 0 % Cat B (10 yrs) induction, dielectric loss or resistance heated 370/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 851440 Heating equipment; for the heat treatment of materials by induction or dielectric loss, industrial 85144000 0 % Cat B (10 yrs) or laboratory, other than furnaces and ovens 851490 Furnaces, ovens and heating equipment; parts of the industrial or laboratory equipment of 85149070 0 % Cat B (10 yrs) heading no. 8514 851511 Brazing or soldering machines and apparatus; soldering irons and guns, whether or not capable 85151100 0 % Cat B (10 yrs) of cutting 851519 Brazing or soldering machines and apparatus; other than soldering irons and guns, whether or 85151990 0 % Cat B (10 yrs) not capable of cutting 851521 Welding machines and apparatus; for resistance welding of metal, fully or partly automatic, 85152100 0 % Cat B (10 yrs) whether or not capable of cutting 851529 Welding machines and apparatus; for resistance welding of metal, other than fully or partly 85152900 0 % Cat B (10 yrs) automatic, whether or not capable of cutting 851531 Welding machines and apparatus; for arc (including plasma arc) welding of metals, fully or partly 85153100 0 % Cat B (10 yrs) automatic, whether or not capable of cutting 851539 Welding machines and apparatus; for arc (including plasma arc) welding of metals, other than 85153990 0 % Cat B (10 yrs) fully or partly automatic, whether or not capable of cutting 851580 Welding machines and apparatus; n.e.c. in heading no. 8515, whether or not capable of cutting 85158090 0 % Cat B (10 yrs) 851590 Welding, brazing or soldering machines; parts of the machines of heading no. 8515 85159080 0 % Cat B (10 yrs) 851610 Heaters; electric, instantaneous or storage water and immersion heaters 85161080 33 % Cat E (excl) 851621 Heating apparatus; electric storage heating radiators 85162100 33 % Cat C (15 yrs) 851629 Heating apparatus; electric soil heating apparatus and space heating apparatus (excluding storage 85162999 33 % Cat C (15 yrs) heating radiators) 851631 Hair-dressing apparatus; electro-thermic hair dryers 85163100 9 % Cat C (15 yrs) 851632 Hair-dressing apparatus; electro-thermic, other than hair dryers 85163200 9 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 371/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 851633 Hand-drying apparatus; electro-thermic 85163300 9 % Cat C (15 yrs) 851640 Smoothing irons; electric 85164000 9 % Cat C (15 yrs) 851650 Ovens; microwave, of a kind used for domestic purposes 85165000 9 % Cat C (15 yrs) 851660 Ovens, cookers, cooking plates, boiling rings, grillers and roasters; of a kind used for domestic 85166090 9 % Cat E (excl) purposes (excluding microwaves) 851671 Electro-thermic appliances; coffee or tea makers, of a kind used for domestic purposes 85167100 9 % Cat C (15 yrs) 851672 Electro-thermic appliances; toasters, of a kind used for domestic purposes 85167200 9 % Cat C (15 yrs) 851679 Electro-thermic appliances; n.e.c. in heading no. 8516, used for domestic purposes 85167970 9 % Cat C (15 yrs) 851680 Resistors; electric heating, other than those of heading no. 8545 85168080 33 % Cat C (15 yrs) 851690 Electro-thermic appliances; parts, of heating resistors, of water, space and soil heaters, 85169000 33 % Cat C (15 yrs) hair-dressing apparatus, hand dryers, smoothing irons and other domestic appliances of heading no. 8516 851711 Line telephone sets with cordless handsets 85171100 19 % Cat E (excl) 851712 Telephones for cellular networks or for other wireless networks 85171200 19 % Cat E (excl) 851718 Telephone sets n.e.c. in item no. 8517.1 85171800 19 % Cat C (15 yrs) 851761 Base stations 85176100 19 % Cat E (excl) 851762 Communication apparatus (excluding telephone sets or base stations); machines for the 85176200 19 % Cat B (10 yrs) reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 851769 Communication apparatus (excluding telephone sets or base stations); machines for the 85176990 19 % Cat E (excl) transmission or reception of voice, images or other data (including wired/wireless networks), n.e. c. in item no. 8517.6 372/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 851770 Telephone sets and other apparatus for the transmission or reception of voice, images or other 85177000 19 % Cat E (excl) data, via a wired or wireless network; parts 851810 Microphones and stands therefor 85181095 15 % Cat E (excl) 851821 Loudspeakers; single, mounted in their enclosures 85182100 15 % Cat E (excl) 851822 Loudspeakers; multiple, mounted in the same enclosure 85182200 15 % Cat E (excl) 851829 Loudspeakers; not mounted in their enclosures 85182995 15 % Cat E (excl) 851830 Headphones and earphones, whether or not combined with a microphone, and sets consisting 85183095 15 % Cat E (excl) of a microphone and one or more loudspeakers 851840 Amplifiers; audio-frequency electric 85184080 15 % Cat E (excl) 851850 Amplifier sets; electric sound 85185000 15 % Cat E (excl) 851890 Microphones, headphones, earphones, amplifier equipment; parts of the equipment of heading 85189000 15 % Cat E (excl) no. 8518 851920 Sound recording or reproducing apparatus; operated by coins, banknotes, bank cards, tokens or 85192099 15 % Cat E (excl) by other means of payment 851930 Sound recording or reproducing apparatus; turntables (record-decks) 85193000 15 % Cat E (excl) 851950 Sound recording or reproducing apparatus; telephone answering machines 85195000 15 % Cat E (excl) 851981 Sound recording or reproducing apparatus; using magnetic, optical or semiconductor media, n. 85198195 15 % Cat E (excl) e.c. in item no 8519.20, 8519.30 or 8519.50 851989 Sound recording or reproducing apparatus; n.e.c. in heading no 8519 85198900 15 % Cat E (excl) 852110 Video recording or reproducing apparatus; magnetic tape-type 85211095 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 373/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 852190 Video recording or reproducing apparatus; other than magnetic tape-type 85219000 15 % Cat E (excl) 852210 Sound recording or reproducing apparatus; parts and accessories thereof, pick-up cartridges 85221000 15 % Cat C (15 yrs) 852290 Sound or video recording or reproducing apparatus; parts and accessories thereof, other than 85229080 15 % Cat C (15 yrs) pick-up cartridges 852321 Magnetic media; cards incorporating a magnetic stripe, whether or not recorded, excluding 85232100 15 % Cat C (15 yrs) products of Chapter 37 852329 Magnetic media; other than cards incorporating a magnetic stripe, whether or not recorded, 85232990 15 % Cat C (15 yrs) excluding products of Chapter 37 852341 Optical media; unrecorded, excluding products of Chapter 37 85234190 15 % Cat C (15 yrs) 852349 Optical media; recorded, excluding products of Chapter 37 85234990 15 % Cat C (15 yrs) 852351 Semiconductor media; solid-state non-volatile storage devices, whether or not recorded, 85235190 15 % Cat C (15 yrs) excluding products of Chapter 37 852352 Semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37 85235200 15 % Cat C (15 yrs) 852359 Semiconductor media; other than smart cards, whether or not recorded, excluding products of 85235990 15 % Cat C (15 yrs) Chapter 37 852380 Media n.e.c. in heading 8523, whether or not recorded, excluding products of Chapter 37 85238090 15 % Cat C (15 yrs) 852550 Transmission apparatus for radio-broadcasting or television, whether or not incorporating 85255000 15 % Cat E (excl) sound recording or reproducing apparatus, not incorporating reception apparatus 852560 Transmission apparatus for radio-broadcasting or television, whether or not incorporating 85256000 15 % Cat E (excl) sound recording or reproducing apparatus, incorporating reception apparatus 852580 Television cameras, digital cameras and video camera recorders 85258099 15 % Cat E (excl) 374/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 852610 Radar apparatus 85261000 15 % Cat C (15 yrs) 852691 Radio navigational aid apparatus 85269180 15 % Cat C (15 yrs) 852692 Radio remote control apparatus 85269200 15 % Cat C (15 yrs) 852712 Radio broadcast receivers capable of operating without an external power source; pocket-size 85271290 15 % Cat E (excl) radio cassette-players 852713 Radio broadcast receivers capable of operating without an external power source; apparatus 85271399 15 % Cat E (excl) (other than pocket-size radio cassette-players), combined with sound recording or reproducing apparatus 852719 Radio broadcast receivers capable of operating without an external power source; n.e.c. in item 85271900 15 % Cat E (excl) no. 8527.1 852721 Radio-broadcast receivers not capable of operating without an external source of power, of 85272198 15 % Cat E (excl) a kind used in motor vehicles; combined with sound recording or reproducing apparatus 852729 Radio-broadcast receivers not capable of operating without an external source of power, of 85272900 15 % Cat E (excl) a kind used in motor vehicles; not combined with sound recording or reproducing apparatus 852791 Radio-broadcast receivers n.e.c. in heading no. 8527; combined with sound recording or 85279199 15 % Cat E (excl) reproducing apparatus 852792 Radio-broadcast receivers n.e.c. in heading no. 8527; not combined with sound recording or 85279290 15 % Cat E (excl) reproducing apparatus but combined with a clock 852799 Radio-broadcast receivers n.e.c. in heading no. 8527; not combined with sound recording or 85279900 15 % Cat E (excl) reproducing apparatus and not combined with a clock 852842 Monitors; cathode-ray tube, capable of directly connecting to and designed for use with an 85284200 15 % Cat E (excl) automatic data processing machine of heading 84.71 852849 Monitors; cathode-ray tube, n.e.c. in subheading 8528.42, whether or not colour 85284900 15 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 375/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 852852 Monitors; other than cathode-ray tube; capable of directly connecting to and designed for use 85285299 15 % Cat E (excl) with an automatic data processing machine of heading 84.71 852859 Monitors other than cathode-ray tube; n.e.c. in subheading 8528.52, whether or not colour 85285900 15 % Cat E (excl) 852862 Projectors; capable of directly connecting to and designed for use with an automatic data 85286200 15 % Cat E (excl) processing machine of heading 84.71 852869 Projectors; n.e.c. in subheading 8528.62, whether or not colour 85286980 15 % Cat E (excl) 852871 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or 85287199 15 % Cat E (excl) sound or video recording or reproducing apparatus; not designed to incorporate a video display or screen 852872 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or 85287280 15 % Cat E (excl) sound or video recording or reproducing apparatus; incorporating a colour video display or screen 852873 Reception apparatus for television, whether or not incorporating radio- broadcast receivers or 85287300 15 % Cat E (excl) sound or video recording or reproducing apparatus; incorporating a monochrome video display or screen 852910 Reception and transmission apparatus; aerials and aerial reflectors of all kinds and parts suitable 85291095 15 % Cat E (excl) for use therewith 852990 Reception and transmission apparatus; for use with the apparatus of heading no. 8525 to 8528, 85299097 15 % Cat D (20 yrs) excluding aerials and aerial reflectors 853010 Signalling, safety or traffic control equipment; for railways or tramways (excluding those of 85301000 0 % Cat B (10 yrs) heading no. 8608) 853080 Signalling, safety or traffic control equipment; for roads, inland waterways, parking facilities, 85308000 0 % Cat B (10 yrs) port installations or airfields (excluding those of heading no. 8608) 376/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 853090 Signalling apparatus; parts of safety, traffic control equipment for railways, tramways, roads, 85309000 0 % Cat B (10 yrs) inland waterways, airfields, parking facilities, port instalments (excluding those of heading no. 8608) 853110 Signalling apparatus; electric, sound or visual, burglar or fire alarms and similar, other than 85311095 0 % Cat B (10 yrs) those of heading no. 8512 or 8530 853120 Signalling apparatus; electric, sound or visual, indicator panels incorporating liquid crystal 85312095 0 % Cat B (10 yrs) devices (LCD) or light-emitting diodes (LED), excluding those of heading no. 8512 or 8530 853180 Signalling apparatus; electric, sound or visual, apparatus n.e.c. in heading no. 8531, excluding 85318070 0 % Cat B (10 yrs) those of heading no. 8512 or 8530 853190 Signalling apparatus; parts of the electric, sound or visual apparatus of heading no. 8531 85319000 0 % Cat B (10 yrs) 853210 Electrical capacitors; fixed, designed for use in 50/60 Hz circuits and having a reactive power 85321000 0 % Cat B (10 yrs) handling capacity of not less than 0.5 kvar (power capacitors) 853221 Electrical capacitors; fixed, tantalum 85322100 0 % Cat B (10 yrs) 853222 Electrical capacitors; fixed, aluminium electrolytic 85322200 0 % Cat B (10 yrs) 853223 Electrical capacitors; fixed, ceramic dielectric, single layer 85322300 0 % Cat B (10 yrs) 853224 Electrical capacitors; fixed, ceramic dielectric, multilayer 85322400 0 % Cat B (10 yrs) 853225 Electrical capacitors; fixed, dielectric of paper or plastics 85322500 0 % Cat B (10 yrs) 853229 Electrical capacitors; fixed, n.e.c. in heading no. 8532 85322900 0 % Cat B (10 yrs) 853230 Electrical capacitors; variable or adjustable (pre-set) capacitors 85323000 0 % Cat B (10 yrs) 853290 Electrical capacitors; parts of the capacitors of heading no. 8532 85329000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 377/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 853310 Electrical resistors; fixed carbon resistors, composition or film types (including rheostats and 85331000 0 % Cat B (10 yrs) potentiometers but excluding heating resistors) 853321 Electrical resistors; fixed, for a power handling capacity not exceeding 20W (including rheostats 85332100 0 % Cat B (10 yrs) and potentiometers but excluding heating resistors and carbon resistors) 853329 Electrical resistors; fixed, for a power handling capacity exceeding 20W (including rheostats and 85332900 0 % Cat B (10 yrs) potentiometers but excluding heating resistors and carbon resistors) 853331 Electrical resistors; wirewound variable, including rheostats and potentiometers, for a power 85333100 0 % Cat B (10 yrs) handling capacity not exceeding 20W (excluding heating) 853339 Electrical resistors; wirewound variable, including rheostats and potentiometers, for a power 85333900 0 % Cat B (10 yrs) handling capacity exceeding 20W (excluding heating) 853340 Electrical resistors; variable, including rheostats and potentiometers (excluding heating) 85334090 0 % Cat B (10 yrs) 853390 Resistors; parts of the resistors of heading no. 8533 85339000 0 % Cat B (10 yrs) 853400 Circuits; printed 85340090 0 % Cat B (10 yrs) 853510 Electrical apparatus; fuses, for a voltage exceeding 1000 volts 85351000 0 % Cat B (10 yrs) 853521 Electrical apparatus; automatic circuit breakers, for a voltage exceeding 1000 volts but less than 85352100 0 % Cat B (10 yrs) 72.5kV 853529 Electrical apparatus; automatic circuit breakers, for a voltage of 72.5kV or more 85352900 0 % Cat B (10 yrs) 853530 Electrical apparatus; isolating and make-and-break switches, for a voltage exceeding 1000 volts 85353090 0 % Cat B (10 yrs) 853540 Electrical apparatus; lightning arresters, voltage limiters and surge suppressors (for a voltage 85354000 0 % Cat B (10 yrs) exceeding 1000 volts) 853590 Electrical apparatus; n.e.c. in heading no. 8535, for switching or protecting electrical circuits, for 85359000 0 % Cat B (10 yrs) a voltage exceeding 1000 volts 378/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 853610 Electrical apparatus; fuses, for a voltage not exceeding 1000 volts 85361090 0 % Cat B (10 yrs) 853620 Electrical apparatus; automatic circuit breakers, for a voltage not exceeding 1000 volts 85362090 0 % Cat B (10 yrs) 853630 Electrical apparatus; for protecting electrical circuits, n.e.c. in heading no. 8536, for a voltage not 85363090 0 % Cat B (10 yrs) exceeding 1000 volts 853641 Electrical apparatus; relays, (for a voltage not exceeding 60 volts) 85364190 0 % Cat B (10 yrs) 853649 Electrical apparatus; relays, for a voltage exceeding 60 volts 85364900 0 % Cat B (10 yrs) 853650 Electrical apparatus; switches n.e.c. in heading no. 8536, for a voltage not exceeding 1000 volts 85365080 0 % Cat B (10 yrs) 853661 Electrical apparatus; lamp-holders, for a voltage not exceeding 1000 volts 85366190 0 % Cat B (10 yrs) 853669 Electrical apparatus; plugs and sockets, for a voltage not exceeding 1000 volts 85366990 0 % Cat B (10 yrs) 853670 Connectors for optical fibres, optical fibre bundles or cables 85367000 0 % Cat B (10 yrs) 853690 Electrical apparatus; n.e.c. in heading no. 8536, for switching or protecting electrical circuits, for 85369095 0 % Cat B (10 yrs) a voltage not exceeding 1000 volts 853710 Boards, panels, consoles, desks and other bases; for electric control or the distribution of 85371098 0 % Cat B (10 yrs) electricity, (other than switching apparatus of heading no. 8517), for a voltage not exceeding 1000 volts 853720 Boards, panels, consoles, desks and other bases; for electric control or the distribution of 85372099 0 % Cat B (10 yrs) electricity, (other than switching apparatus of heading no. 8517), for a voltage exceeding 1000 volts 853810 Electrical apparatus; parts (e.g. boards, panels, consoles, desks, cabinets, other bases), for goods 85381000 0 % Cat B (10 yrs) of heading no. 8537, not equipped with their apparatus 853890 Electrical apparatus; parts suitable for use solely or principally with the apparatus of heading no. 85389099 0 % Cat B (10 yrs) 8535, 8536 or 8537 853910 Lamps; sealed beam units 85391000 19 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 379/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 853921 Lamps; filament, (excluding ultra-violet or infra-red), tungsten halogen 85392198 19 % Cat C (15 yrs) 853922 Lamps; filament, (excluding ultra-violet or infra-red), of a power not exceeding 200W and for 85392290 19 % Cat C (15 yrs) a voltage exceeding 100 volts, other than tungsten halogen 853929 Lamps; filament, (excluding ultra-violet or infra-red), n.e.c. in item no. 8539.2 85392998 19 % Cat C (15 yrs) 853931 Lamps; discharge, (excluding ultra-violet), fluorescent, hot cathode 85393190 19 % Cat C (15 yrs) 853932 Lamps; discharge, (excluding ultra-violet), mercury or sodium vapour lamps, metal halide lamps 85393290 19 % Cat C (15 yrs) 853939 Lamps; discharge, (excluding ultra-violet, excluding fluorescent, hot cathode) 85393980 19 % Cat C (15 yrs) 853941 Lamps; arc-lamps 85394100 19 % Cat C (15 yrs) 853949 Lamps; ultra-violet or infra-red lamps, (excluding arc-lamps) 85394900 19 % Cat C (15 yrs) 853950 Lamps; light-emitting diode (LED) lamps 85395000 19 % Cat B (10 yrs) 853990 Lamps; parts of the lamps of heading no. 8539 85399090 19 % Cat C (15 yrs) 854011 Tubes; cathode-ray television picture tubes, including video monitor cathode-ray tubes, colour 85401100 23 % Cat C (15 yrs) 854012 Tubes; cathode-ray television picture tubes, including video monitor cathode-ray tubes, 85401200 23 % Cat C (15 yrs) monochrome 854020 Tubes; television camera tubes, image converters and intensifiers, other photo-cathode tubes 85402080 23 % Cat C (15 yrs) 854040 Tubes; data/graphic display tubes, monochrome; data/graphic display tubes, colour, with 85404000 23 % Cat C (15 yrs) a phosphor dot screen pitch smaller than 0.4mm 380/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 854060 Tubes; cathode ray, n.e.c. in heading no. 8540 85406000 23 % Cat C (15 yrs) 854071 Tubes; microwave, magnetrons, excluding grid-controlled tubes 85407100 23 % Cat C (15 yrs) 854079 Tubes; microwave (for example klystrons, travelling wave tubes, carlinotrons), excluding 85407900 23 % Cat C (15 yrs) magnetrons and grid-controlled tubes 854081 Valves and tubes; receiver or amplifier 85408100 23 % Cat C (15 yrs) 854089 Valves and tubes; n.e.c. in heading no. 8540 85408900 23 % Cat C (15 yrs) 854091 Tubes; parts of cathode-ray tubes 85409100 23 % Cat C (15 yrs) 854099 Valves and tubes; parts of the valves and tubes of heading no. 8540, excluding parts of 85409900 23 % Cat C (15 yrs) cathode-ray tubes 854110 Electrical apparatus; diodes, other than photosensitive or light-emitting diodes (LED) 85411000 23 % Cat C (15 yrs) 854121 Electrical apparatus; transistors, (other than photosensitive), with a dissipation rate of less than 85412100 23 % Cat C (15 yrs) 1W 854129 Electrical apparatus; transistors, (other than photosensitive), with a dissipation rate of 1W or 85412900 23 % Cat C (15 yrs) more 854130 Electrical apparatus; thyristors, diacs and triacs, other than photosensitive devices 85413000 23 % Cat C (15 yrs) 854140 Electrical apparatus; photosensitive, including photovoltaic cells, whether or not assembled in 85414090 23 % Cat C (15 yrs) modules or made up into panels, light-emitting diodes (LED) 854150 Electrical apparatus; photosensitive semiconductor devices n.e.c. in heading no. 8541, including 85415000 23 % Cat C (15 yrs) photovoltaic cells, whether or not assembled in modules or made up into panels 854160 Crystals; mounted piezo-electric 85416000 23 % Cat C (15 yrs) 854190 Electrical apparatus; parts for diodes, transistors and similar semiconductor devices and 85419000 23 % Cat C (15 yrs) photosensitive semiconductor devices ELI: http://data.europa.eu/eli/dec/2025/541/oj 381/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 854231 Electronic integrated circuits; processors and controllers, whether or not combined with 85423190 23 % Cat E (excl) memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits 854232 Electronic integrated circuits; memories 85423290 23 % Cat E (excl) 854233 Electronic integrated circuits; amplifiers 85423390 23 % Cat E (excl) 854239 Electronic integrated circuits; n.e.c. in heading no. 8542 85423990 23 % Cat E (excl) 854290 Parts of electronic integrated circuits 85429000 23 % Cat C (15 yrs) 854310 Electrical machines and apparatus; particle accelerators 85431000 0 % Cat B (10 yrs) 854320 Electrical machines and apparatus; signal generators 85432000 0 % Cat B (10 yrs) 854330 Electrical machines and apparatus; for electroplating, electrolysis or electrophoresis 85433070 0 % Cat B (10 yrs) 854370 Electrical machines and apparatus; having individual functions, not specified or included 85437090 0 % Cat B (10 yrs) elsewhere in this chapter, n.e.c. in heading no. 8543 854390 Electrical machines and apparatus; parts of the electrical goods of heading no. 8543 85439000 0 % Cat B (10 yrs) 854411 Insulated electric conductors; winding wire, of copper 85441190 0 % Cat B (10 yrs) 854419 Insulated electric conductors; winding wire, (of other than copper) 85441900 0 % Cat B (10 yrs) 854420 Insulated electric conductors; co-axial cable and other co-axial electric conductors 85442000 0 % Cat B (10 yrs) 854430 Insulated electric conductors; ignition wiring sets and other wiring sets of a kind used in 85443000 0 % Cat B (10 yrs) vehicles, aircraft or ships 854442 Insulated electric conductors; for a voltage not exceeding 1000 volts, fitted with connectors 85444290 0 % Cat B (10 yrs) 382/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 854449 Insulated electric conductors; for a voltage not exceeding 1000 volts, not fitted with connectors 85444999 0 % Cat B (10 yrs) 854460 Insulated electric conductors; for a voltage exceeding 1000 volts 85446090 0 % Cat B (10 yrs) 854470 Insulated electric conductors; optical fibre cables 85447000 0 % Cat B (10 yrs) 854511 Carbon electrodes; with or without metal, of a kind used for furnaces 85451100 0 % Cat B (10 yrs) 854519 Carbon electrodes; with or without metal, of a kind used for other than furnaces 85451900 0 % Cat B (10 yrs) 854520 Carbon brushes; with or without metal, used for electrical purposes 85452000 0 % Cat B (10 yrs) 854590 Carbon; lamp carbons, battery carbons and other articles of graphite or other carbon, with or 85459090 0 % Cat B (10 yrs) without metal, of a kind used for electrical purposes 854610 Electrical insulators; of glass 85461000 0 % Cat B (10 yrs) 854620 Electrical insulators; of ceramics 85462000 0 % Cat B (10 yrs) 854690 Electrical insulators; other than of glass and ceramics 85469090 0 % Cat B (10 yrs) 854710 Insulating fittings; of ceramics, for electrical machines, of insulating material only (except minor 85471000 0 % Cat B (10 yrs) assembly parts), excluding those of heading no. 8546 854720 Insulating fittings; of plastics, for electrical machines, of insulating material only (except minor 85472000 0 % Cat B (10 yrs) assembly parts), excluding those of heading no. 8546 854790 Insulating fittings; (other than of ceramics or plastics), for electrical machines, appliances and 85479000 0 % Cat B (10 yrs) equipment, excluding insulators of heading no. 8546 854810 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary 85481099 0 % Cat B (10 yrs) cells, spent primary batteries and spent electric accumulators ELI: http://data.europa.eu/eli/dec/2025/541/oj 383/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 854890 Electrical parts of machinery or apparatus; n.e.c. in chapter 85 85489090 0 % Cat B (10 yrs) 860110 Rail locomotives; powered from an external source of electricity 86011000 0 % Cat A (5 yrs) 860120 Rail locomotives; powered by electric accumulators 86012000 0 % Cat A (5 yrs) 860210 Rail locomotives; diesel-electric powered 86021000 0 % Cat A (5 yrs) 860290 Rail locomotives and locomotive tenders; other than diesel-electric powered 86029000 0 % Cat A (5 yrs) 860310 Railway or tramway coaches, vans and trucks; self-propelled, powered from an external source 86031000 0 % Cat A (5 yrs) of electricity (excluding those of heading no. 8604) 860390 Railway or tramway coaches, vans and trucks; self-propelled, powered other than from an 86039000 0 % Cat A (5 yrs) external source of electricity (excluding those of heading no. 8604) 860400 Railway or tramway maintenance or service vehicles; whether or not self- propelled (e.g. 86040000 0 % Cat A (5 yrs) workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 860500 Railway or tramway coaches; passenger coaches, luggage vans, post office coaches and other 86050000 0 % Cat A (5 yrs) special purpose railway or tramway coaches, not self- propelled (excluding those of heading no. 8604) 860610 Railway or tramway goods vans and wagons; tank wagons and the like, not self-propelled 86061000 0 % Cat A (5 yrs) 860630 Railway or tramway goods vans and wagons; self-discharging, not self- propelled, excluding 86063000 0 % Cat A (5 yrs) those of item no. 8606.10 860691 Railway or tramway goods vans and wagons; covered and closed, not self- propelled 86069180 0 % Cat A (5 yrs) 860692 Railway or tramway goods vans and wagons; open, with non-removable sides of a height 86069200 0 % Cat A (5 yrs) exceeding 60cm, not self-propelled 860699 Railway or tramway goods vans and wagons; n.e.c. in heading no. 8606, not self-propelled 86069900 0 % Cat A (5 yrs) 860711 Railway or tramway locomotives or rolling stock; parts, driving bogies and bissel-bogies 86071100 0 % Cat A (5 yrs) 384/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 860712 Railway or tramway locomotives or rolling stock; parts, bogies and bissel- bogies (excluding 86071200 0 % Cat A (5 yrs) driving bogies and bissel-bogies) 860719 Railway or tramway locomotives or rolling stock; parts, axles and wheels, and parts thereof 86071990 0 % Cat A (5 yrs) 860721 Railway or tramway locomotives or rolling stock; parts, air brakes and parts thereof 86072190 0 % Cat A (5 yrs) 860729 Railway or tramway locomotives or rolling stock; parts, brakes (other than air brakes) and parts 86072900 0 % Cat A (5 yrs) thereof 860730 Railway or tramway locomotives or rolling stock; parts, hooks and other coupling devices, 86073000 0 % Cat A (5 yrs) buffers and parts thereof 860791 Railway or tramway locomotives; parts n.e.c. in heading no. 8607 86079190 0 % Cat A (5 yrs) 860799 Railway or tramway rolling stock; parts n.e.c. in heading no. 8607 86079980 0 % Cat A (5 yrs) 860800 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) 86080000 0 % Cat A (5 yrs) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts thereof 860900 Containers; (including containers for transport of fluids) specially designed and equipped for 86090090 0 % Cat A (5 yrs) carriage by one or more modes of transport 870110 Tractors; single axle 87011000 33 % Cat E (excl) 870120 Tractors; road, for semi-trailers 87012000 0 % Cat D (20 yrs) 870130 Tractors; track-laying 87013000 0 % Cat D (20 yrs) 870191 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power 87019100 33 % Cat E (excl) not exceeding 18kW 870192 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power 87019200 33 % Cat E (excl) exceeding 18kW but not exceeding 37kW 870193 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power 87019300 33 % Cat E (excl) exceeding 37kW but not exceeding 75kW ELI: http://data.europa.eu/eli/dec/2025/541/oj 385/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870194 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power 87019400 33 % Cat E (excl) exceeding 75kW but not exceeding 130kW 870195 Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power 87019500 33 % Cat E (excl) exceeding 130kW 870210 Vehicles; public transport type (carries 10 or more persons, including driver), with only 87021010 New vehicles 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel), new or used 870210 Vehicles; public transport type (carries 10 or more persons, including driver), with only 87021020 Used vehicles 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel), new or used 870210 Vehicles; public transport type (carries 10 or more persons, including driver), with only 87021090 Other 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel), new or used 870220 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87022010 New vehicles 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used 870220 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87022020 Used vehicles 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used 870220 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87022090 Other 9 % Cat E (excl) compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, new or used 870230 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87023020 Used vehicles 9 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine and electric motor for propulsion, new or used 870230 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87023010 New vehicles 9 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine and electric motor for propulsion, new or used 386/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870230 Vehicles; public transport type (carries 10 or more persons, including driver), with both 87023090 Other 9 % Cat E (excl) spark-ignition internal combustion reciprocating piston engine and electric motor for propulsion, new or used 870240 Vehicles; public transport type (carries 10 or more persons, including driver), with only electric 87024010 New vehicles 9 % Cat E (excl) motor for propulsion, new or used 870240 Vehicles; public transport type (carries 10 or more persons, including driver), with only electric 87024020 Used vehicles 9 % Cat E (excl) motor for propulsion, new or used 870240 Vehicles; public transport type (carries 10 or more persons, including driver), with only electric 87024090 Other 9 % Cat E (excl) motor for propulsion, new or used 870290 Vehicles; public transport type (carries 10 or more persons, including driver), n.e.c. in heading 87029010 New vehicles 9 % Cat E (excl) 8702, new or used 870290 Vehicles; public transport type (carries 10 or more persons, including driver), n.e.c. in heading 87029020 Used vehicles 9 % Cat E (excl) 8702, new or used 870290 Vehicles; public transport type (carries 10 or more persons, including driver), n.e.c. in heading 87029090 Other 9 % Cat E (excl) 8702, new or used 870310 Vehicles; specially designed for travelling on snow, golf cars and similar vehicles 87031010 New vehicles 9 % Cat E (excl) 870310 Vehicles; specially designed for travelling on snow, golf cars and similar vehicles 87031020 Used vehicles 17 % Cat E (excl) 870321 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032110 New vehicles 9 % Cat E (excl) capacity not over 1000cc 870321 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032120 Used vehicle 13 % Cat E (excl) capacity not over 1000cc 870322 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032210 New vehicles 9 % Cat E (excl) capacity over 1000 but not over 1500cc 870322 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032220 Used vehicles 9 % Cat E (excl) capacity over 1000 but not over 1500cc ELI: http://data.europa.eu/eli/dec/2025/541/oj 387/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870323 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032310 New vehicles 9 % Cat E (excl) capacity over 1500 but not over 3000cc 870323 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032320 Used vehicles 9 % Cat E (excl) capacity over 1500 but not over 3000cc 870324 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032410 New vehicles 9 % Cat E (excl) capacity over 3000cc 870324 Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder 87032420 Used vehicle 9 % Cat E (excl) capacity over 3000cc 870331 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033110 New vehicles 9 % Cat E (excl) semi-diesel), cylinder capacity not over 1500cc 870331 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033120 Used vehicle 9 % Cat E (excl) semi-diesel), cylinder capacity not over 1500cc 870332 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033210 New vehicles 9 % Cat E (excl) semi-diesel), cylinder capacity over 1500 but not over 2500cc 870332 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033220 Used vehicle 9 % Cat E (excl) semi-diesel), cylinder capacity over 1500 but not over 2500cc 870333 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033310 New vehicles 9 % Cat E (excl) semi-diesel), cylinder capacity over 2500cc 870333 Vehicles; with only compression-ignition internal combustion piston engine (diesel or 87033320 Used vehicle 9 % Cat E (excl) semi-diesel), cylinder capacity over 2500cc 870340 Vehicles; with both spark-ignition internal combustion reciprocating piston engine and electric 87034010 New vehicles 9 % Cat E (excl) motor for propulsion, incapable of being charged by plugging to external source of electric power 870340 Vehicles; with both spark-ignition internal combustion reciprocating piston engine and electric 87034020 Used vehicles 9 % Cat E (excl) motor for propulsion, incapable of being charged by plugging to external source of electric power 388/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870350 Vehicles; with both compression-ignition internal combustion piston engine (diesel or 87035010 New vehicles 9 % Cat E (excl) semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power 870350 Vehicles; with both compression-ignition internal combustion piston engine (diesel or 87035020 Used vehicles 9 % Cat E (excl) semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power 870360 Vehicles; with both spark-ignition internal combustion reciprocating piston engine and electric 87036010 New vehicles 9 % Cat E (excl) motor for propulsion, capable of being charged by plugging to external source of electric power 870360 Vehicles; with both spark-ignition internal combustion reciprocating piston engine and electric 87036020 Used vehicles 9 % Cat E (excl) motor for propulsion, capable of being charged by plugging to external source of electric power 870370 Vehicles; with both compression-ignition internal combustion piston engine (diesel or 87037010 New vehicles 9 % Cat E (excl) semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power 870370 Vehicles; with both compression-ignition internal combustion piston engine (diesel or 87037020 Used vehicles 9 % Cat E (excl) semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power 870380 Vehicles; with only electric motor for propulsion 87038010 New vehicles 9 % Cat E (excl) 870380 Vehicles; with only electric motor for propulsion 87038020 Used vehicles 9 % Cat E (excl) 870390 Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 87039010 New vehicles 9 % Cat E (excl) 8703 870390 Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 87039020 Used vehicles 9 % Cat E (excl) 8703 870410 Vehicles; dumpers, designed for off-highway use, for transport of goods 87041010 New vehicles 9 % Cat E (excl) 870410 Vehicles; dumpers, designed for off-highway use, for transport of goods 87041020 Used vehicles 9 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 389/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870421 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042110 New vehicles 9 % Cat E (excl) transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 870421 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042120 Used vehicle 9 % Cat E (excl) transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1 870422 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042210 New vehicles 9 % Cat E (excl) transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1 870422 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042220 Used vehicles 9 % Cat E (excl) transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1 870423 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042310 New vehicles 9 % Cat E (excl) transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 870423 Vehicles; compression-ignition internal combustion piston engine (diesel or semi-diesel), for 87042320 Used vehicles 9 % Cat E (excl) transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1 870431 Vehicles; spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. 87043110 New vehicles 9 % Cat E (excl) not exceeding 5 tonnes), n.e.c. in item no 8704.1 870431 Vehicles; spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. 87043120 Used vehicles 9 % Cat E (excl) not exceeding 5 tonnes), n.e.c. in item no 8704.1 870432 Vehicles; spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. 87043210 New vehicles 9 % Cat E (excl) exceeding 5 tonnes), n.e.c. in item no 8704.1 870432 Vehicles; spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. 87043220 Used vehicles 9 % Cat E (excl) exceeding 5 tonnes), n.e.c. in item no 8704.1 390/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870490 Vehicles; for transport of goods, n.e.c. in heading no. 8704 87049000 9 % Cat E (excl) 870510 Vehicles; crane lorries 87051000 19 % Cat E (excl) 870520 Vehicles; mobile drilling derricks 87052000 19 % Cat E (excl) 870530 Vehicles; fire fighting vehicles 87053000 19 % Cat E (excl) 870540 Vehicles; concrete-mixer lorries 87054000 19 % Cat E (excl) 870590 Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile 87059000 19 % Cat E (excl) radiological units, and other special purpose vehicles n.e.c. in heading no. 8705 870600 Chassis; fitted with engines, for the motor vehicles of heading no. 8701 to 8705 87060000 19 % Cat E (excl) 870710 Vehicles; bodies (including cabs) for the motor vehicles of heading no. 8703 87071000 19 % Cat E (excl) 870790 Vehicles; bodies (including cabs) for the motor vehicles of heading no. 8701, 8702, 8704 or 87079090 19 % Cat E (excl) 8705 870810 Vehicles; bumpers and parts thereof, for the vehicles of heading no. 8701 to 8705 87081090 19 % Cat E (excl) 870821 Vehicles; parts of bodies, safety seat belts 87082190 19 % Cat E (excl) 870829 Vehicles; parts and accessories, of bodies, other than safety seat belts 87082990 19 % Cat D (20 yrs) 870830 Vehicle parts; brakes, servo-brakes and parts thereof 87083099 19 % Cat E (excl) 870840 Vehicle parts; gear boxes and parts thereof 87084099 19 % Cat E (excl) 870850 Vehicle parts; drive-axles with differential, whether or not provided with other transmission 87085099 19 % Cat E (excl) components, and non-driving axles; parts thereof 870870 Vehicle parts; road wheels and parts and accessories thereof 87087099 19 % Cat E (excl) 870880 Vehicle parts; suspension systems and parts thereof (including shock- absorbers) 87088099 19 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 391/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 870891 Vehicle parts; radiators and parts thereof 87089199 19 % Cat E (excl) 870892 Vehicle parts; silencers (mufflers) and exhaust pipes; parts thereof 87089299 19 % Cat E (excl) 870893 Vehicle parts; clutches and parts thereof 87089390 19 % Cat E (excl) 870894 Vehicle parts; steering wheels, steering columns and steering boxes; parts thereof 87089499 19 % Cat E (excl) 870895 Vehicle parts; safety airbags with inflater system; parts thereof 87089599 19 % Cat E (excl) 870899 Vehicle parts and accessories; n.e.c. in heading no. 8708 87089900 19 % Cat E (excl) 870911 Vehicles; electrical, self-propelled, (not fitted with lifting or handling equipment), of the type 87091190 0 % Cat D (20 yrs) used for short distance transport of goods in factories, warehouses, dock areas or airports 870919 Vehicles; (not electrical), self-propelled, without handling equipment, used for short distance 87091990 0 % Cat D (20 yrs) transport of goods in factories, airports and such, and tractors of the type used on railway station platforms 870990 Vehicles; parts of the vehicles of heading no. 8709 87099000 0 % Cat D (20 yrs) 871000 Tanks and other armoured fighting vehicles; motorised, whether or not fitted with weapons, and 87100000 0 % Cat D (20 yrs) parts of such vehicles 871110 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, with reciprocating 87111000 New 15 % Cat E (excl) internal combustion piston engine not exceeding 50cc, with or without side-cars; side-cars 871110 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, with reciprocating 87111000 Used 30 % Cat E (excl) internal combustion piston engine not exceeding 50cc, with or without side-cars; side-cars 871120 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, reciprocating internal 87112010 15 % Cat E (excl) combustion piston engine, of cylinder capacity exceeding 50cc but not exceeding 250cc, with or without side-cars; side- cars 392/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 871120 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, reciprocating internal 87112098 30 % Cat E (excl) combustion piston engine, of cylinder capacity exceeding 50cc but not exceeding 250cc, with or without side-cars; side- cars 871130 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, reciprocating internal 87113010 15 % Cat E (excl) combustion piston engine, of cylinder capacity exceeding 250cc but not exceeding 500cc, with or without side-cars; side- cars 871130 Motorcycles (including mopeds) and cycles; fitted with an auxiliary motor, reciprocating internal 87113090 30 % Cat E (excl) combustion piston engine, of cylinder capacity exceeding 250cc but not exceeding 500cc, with or without side-cars; side- cars 871140 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, reciprocating internal 87114000 New 15 % Cat E (excl) combustion piston engine of cylinder capacity exceeding 500cc but not exceeding 800cc, with or without sidecars; side- cars 871140 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, reciprocating internal 87114000 Used 30 % Cat E (excl) combustion piston engine of cylinder capacity exceeding 500cc but not exceeding 800cc, with or without sidecars; side- cars 871150 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, with reciprocating 87115010 New 15 % Cat E (excl) internal combustion piston engine of a cylinder capacity exceeding 800cc, with or without side-cars; side-cars 871150 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, with reciprocating 87115020 Used 30 % Cat E (excl) internal combustion piston engine of a cylinder capacity exceeding 800cc, with or without side-cars; side-cars 871160 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, with electric motor for 87116010 15 % Cat E (excl) propulsion, with or without side-cars; side-cars 871160 Motorcycles (including mopeds) and cycles; fitted with auxiliary motor, with electric motor for 87116090 30 % Cat E (excl) propulsion, with or without side-cars; side-cars 871190 Motorcycles (including mopeds) and cycles; n.e.c. in heading no. 8711, fitted with auxiliary 87119000 New 30 % Cat E (excl) motor, with or without side-cars; side-cars 871190 Motorcycles (including mopeds) and cycles; n.e.c. in heading no. 8711, fitted with auxiliary 87119000 Used 30 % Cat E (excl) motor, with or without side-cars; side-cars ELI: http://data.europa.eu/eli/dec/2025/541/oj 393/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 871200 Bicycles and other cycles; including delivery tricycles, not motorised 87120070 0 % Cat D (20 yrs) 871310 Carriages for disabled persons; not mechanically propelled 87131000 19 % Cat E (excl) 871390 Carriages for disabled persons; mechanically propelled 87139000 19 % Cat E (excl) 871410 Motorcycles (including mopeds); parts and accessories 87141090 19 % Cat E (excl) 871420 Carriages for disabled persons; parts and accessories thereof 87142000 19 % Cat E (excl) 871491 Cycles; frames and forks, and parts thereof 87149190 0 % Cat D (20 yrs) 871492 Cycles; parts thereof, wheel rims and spokes 87149290 0 % Cat D (20 yrs) 871493 Cycles; parts thereof, hubs (other than coaster braking hubs and hub brakes) and free-wheel 87149300 0 % Cat D (20 yrs) sprocket-wheels 871494 Cycles; parts thereof, brakes, including coaster braking hubs and hub- brakes, and parts thereof 87149490 0 % Cat D (20 yrs) 871495 Cycles; parts thereof, saddles 87149500 0 % Cat D (20 yrs) 871496 Cycles; parts, pedals and crank-gear, and parts thereof 87149690 0 % Cat D (20 yrs) 871499 Cycles; parts thereof, n.e.c. in item no. 8714.9 87149990 0 % Cat D (20 yrs) 871500 Baby carriages and parts thereof 87150090 23 % Cat E (excl) 871610 Trailers and semi-trailers; of the caravan type, for housing or camping 87161098 19 % Cat E (excl) 871620 Trailers and semi-trailers; self-loading or self-unloading, for agricultural purposes 87162000 19 % Cat E (excl) 871631 Tanker trailers and tanker semi-trailers 87163100 19 % Cat E (excl) 871639 Trailers and semi-trailers; (other than tanker type) 87163980 19 % Cat E (excl) 871640 Trailers and semi-trailers; n.e.c. in item no. 8716.3 87164000 19 % Cat E (excl) 871680 Vehicles; n.e.c. in heading no. 8716 87168000 19 % Cat E (excl) 394/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 871690 Trailers, semi-trailers and other vehicles not mechanically propelled; parts thereof for heading 87169090 19 % Cat E (excl) no. 8716 880100 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. 88010090 0 % Cat A (5 yrs) 880211 Helicopters; of an unladen weight not exceeding 2000kg 88021100 0 % Cat A (5 yrs) 880212 Helicopters; of an unladen weight exceeding 2000kg 88021200 0 % Cat A (5 yrs) 880220 Aeroplanes and other aircraft; of an unladen weight not exceeding 2000kg 88022000 0 % Cat A (5 yrs) 880230 Aeroplanes and other aircraft; of an unladen weight exceeding 2000kg but not exceeding 88023000 0 % Cat A (5 yrs) 15,000kg 880240 Aeroplanes and other aircraft; of an unladen weight exceeding 15,000kg 88024000 0 % Cat A (5 yrs) 880260 Spacecraft; (including satellites) and suborbital and spacecraft launch vehicles 88026090 0 % Cat A (5 yrs) 880310 Aircraft and spacecraft; propellers and rotors and parts thereof 88031000 0 % Cat A (5 yrs) 880320 Aircraft and spacecraft; under-carriages and parts thereof 88032000 0 % Cat A (5 yrs) 880330 Aircraft and spacecraft; parts of aeroplanes or helicopters n.e.c. in heading no. 8803 88033000 0 % Cat A (5 yrs) 880390 Aircraft and spacecraft; parts thereof n.e.c. in chapter 88 88039090 0 % Cat A (5 yrs) 880400 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and 88040000 0 % Cat A (5 yrs) accessories thereto 880510 Aircraft launching gear, deck-arrestor or similar gear and parts thereof 88051090 0 % Cat A (5 yrs) 880521 Ground flying trainers and parts thereof; air combat simulators and parts thereof 88052100 0 % Cat A (5 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 395/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 880529 Ground flying trainers and parts thereof; other than air combat simulators and parts thereof 88052900 0 % Cat A (5 yrs) 890110 Cruise ships, excursion boats and similar vessels, principally designed for the transport of 89011090 0 % Cat A (5 yrs) persons, ferry boats of all kinds 890120 Tankers 89012090 0 % Cat A (5 yrs) 890130 Vessels, refrigerated; other than tankers 89013090 0 % Cat A (5 yrs) 890190 Vessels; n.e.c. in heading no. 8901, for the transport of goods and other vessels for the transport 89019090 0 % Cat A (5 yrs) of both persons and goods 890200 Fishing vessels, factory ships and other vessels; for processing or preserving fishery products 89020090 0 % Cat A (5 yrs) 890310 Yachts and other vessels; for pleasure or sports, rowing boats and canoes, inflatable 89031090 0 % Cat D (20 yrs) 890391 Sailboats; with or without auxiliary motor, for pleasure or sports, other than inflatable 89039190 0 % Cat D (20 yrs) 890392 Motorboats; (other than outboard motorboats), for pleasure or sports, other than inflatable 89039299 0 % Cat D (20 yrs) 890399 Yachts and other vessels; for pleasure or sports, rowing boats and canoes, n.e.c. in heading no. 89039999 0 % Cat D (20 yrs) 8903, other than inflatable 890400 Tugs and pusher craft 89040099 0 % Cat A (5 yrs) 890510 Dredgers 89051090 0 % Cat A (5 yrs) 890520 Floating or submersible drilling or production platforms 89052000 0 % Cat A (5 yrs) 890590 Vessels; light, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary 89059090 0 % Cat A (5 yrs) to their main function, floating docks 890610 Vessels; warships 89061000 0 % Cat A (5 yrs) 396/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 890690 Vessels; other, including lifeboats other than rowing boats, other than warships 89069099 0 % Cat A (5 yrs) 890710 Rafts; inflatable 89071000 0 % Cat A (5 yrs) 890790 Floating structures; tanks, coffer-dams, landing stages, buoys and beacons 89079000 0 % Cat A (5 yrs) 890800 Vessels and other floating structures; for breaking up 89080000 0 % Cat A (5 yrs) 900110 Optical fibres, optical fibre bundles and cables; excluding those of heading no. 8544 90011090 0 % Cat B (10 yrs) 900120 Optical elements; polarising material, sheets and plates thereof 90012000 0 % Cat B (10 yrs) 900130 Lenses, contact; unmounted, of any material, excluding elements of glass not optically worked 90013000 0 % Cat B (10 yrs) 900140 Lenses, spectacle; unmounted, of glass, excluding elements of glass not optically worked 90014080 0 % Cat B (10 yrs) 900150 Lenses, spectacle; unmounted, of materials other than glass 90015080 0 % Cat B (10 yrs) 900190 Optical elements; lenses n.e.c. in heading no. 9001, prisms, mirrors and other optical elements, 90019000 0 % Cat B (10 yrs) unmounted, of any material (excluding elements of glass not optically worked) 900211 Lenses; objective, for cameras, projectors or photographic enlargers or reducers, mounted, being 90021100 0 % Cat B (10 yrs) parts or fittings for instruments or apparatus, of any material (excluding glass not optically worked) 900219 Lenses; objective, (other than for cameras, projectors or photographic enlargers or reducers), 90021900 0 % Cat B (10 yrs) mounted, of any material (excluding elements of glass not optically worked) 900220 Filters; mounted as parts or fittings for instruments or apparatus, of any material (excluding 90022000 0 % Cat B (10 yrs) elements of glass not optically worked) ELI: http://data.europa.eu/eli/dec/2025/541/oj 397/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 900290 Optical elements; n.e.c. in heading no. 9002 (e.g. prisms and mirrors), mounted, being parts or 90029000 0 % Cat B (10 yrs) fittings for instruments or apparatus, of any material (excluding elements of glass not optically worked) 900311 Frames and mountings; for spectacles, goggles or the like, of plastics 90031100 0 % Cat B (10 yrs) 900319 Frames and mountings; for spectacles, goggles or the like, of materials other than plastics 90031900 0 % Cat B (10 yrs) 900390 Frames and mountings; parts for spectacles, goggles or the like 90039000 0 % Cat B (10 yrs) 900410 Sunglasses; corrective, protective or other 90041099 0 % Cat B (10 yrs) 900490 Spectacles, goggles and the like; (other than sunglasses) corrective, protective or other 90049090 0 % Cat B (10 yrs) 900510 Binoculars 90051000 0 % Cat B (10 yrs) 900580 Monoculars; other optical telescopes and astronomical instruments, excluding instruments for 90058000 0 % Cat B (10 yrs) radio-astronomy 900590 Binoculars, monoculars, other optical telescopes, astronomical instruments (excluding those of 90059000 0 % Cat B (10 yrs) radio-astronomy); parts and accessories (including mountings) 900630 Cameras, photographic (excluding cinematographic); specially designed for underwater use, 90063000 9 % Cat C (15 yrs) aerial survey, medical or surgical examination of internal organs; comparison cameras for forensic or criminological use 900640 Cameras, photographic (excluding cinematographic); instant print cameras 90064000 9 % Cat C (15 yrs) 900651 Cameras, photographic (excluding cinematographic); with a through-the- lens viewfinder, single 90065100 9 % Cat C (15 yrs) lens reflex (SLR), for a roll film of a width not exceeding 35mm 900652 Cameras, photographic (excluding cinematographic); of a kind (not SLR) for roll film of a width 90065200 9 % Cat C (15 yrs) less than 35mm 900653 Cameras, photographic (excluding cinematographic); of a kind (not SLR) for roll film of a width 90065380 9 % Cat C (15 yrs) of 35mm 900659 Cameras, photographic (excluding cinematographic); n.e.c. in heading no 9006 90065900 9 % Cat C (15 yrs) 398/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 900661 Photographic flashlight apparatus; discharge lamp (electronic) 90066100 9 % Cat C (15 yrs) 900669 Photographic flashlight apparatus; n.e.c. in heading no. 9006 90066900 9 % Cat C (15 yrs) 900691 Cameras, photographic (excluding cinematographic); parts and accessories 90069100 9 % Cat C (15 yrs) 900699 Photographic flashlight apparatus; parts and accessories, for other than cameras 90069900 9 % Cat C (15 yrs) 900710 Cameras, cinematographic; whether or not incorporating sound recording apparatus 90071000 9 % Cat C (15 yrs) 900720 Projectors, cinematographic; whether or not incorporating sound recording or reproducing 90072000 9 % Cat C (15 yrs) apparatus 900791 Cameras, cinematographic; parts and accessories, whether or not incorporating sound recording 90079100 9 % Cat C (15 yrs) apparatus 900792 Projectors, cinematographic; parts and accessories, whether or not incorporating sound 90079200 9 % Cat C (15 yrs) reproducing apparatus 900850 Image projectors, photographic enlargers and reducers, excluding cinematographic 90085000 9 % Cat C (15 yrs) 900890 Photographic (other than cinematographic) image projectors, enlargers, and reducers; parts and 90089000 9 % Cat C (15 yrs) accessories 901010 Photographic laboratory apparatus and equipment; for automatically developing photographic 90101000 9 % Cat C (15 yrs) (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of paper 901050 Photographic laboratory apparatus and equipment; n.e.c. in item no. 9010.10, for photographic 90105000 9 % Cat C (15 yrs) (including cinematographic) laboratories; negatoscopes 901060 Photographic laboratory apparatus and equipment (including cinematographic); projection 90106000 9 % Cat C (15 yrs) screens 901090 Photographic laboratory apparatus and equipment (including cinematographic); parts and 90109080 9 % Cat C (15 yrs) accessories ELI: http://data.europa.eu/eli/dec/2025/541/oj 399/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 901110 Microscopes, compound optical; stereoscopic microscopes 90111090 0 % Cat B (10 yrs) 901120 Microscopes, compound optical; for photomicrography, cinephotomicrography or 90112090 0 % Cat B (10 yrs) microprojection 901180 Microscopes, compound optical; (other than stereoscopic and microscopes for 90118000 0 % Cat B (10 yrs) photomicrography, cinephotomicrography or microprojection) 901190 Microscopes, compound optical; parts and accessories (including those for photomicrography, 90119090 0 % Cat B (10 yrs) cinephotomicrography or microprojection) 901210 Microscopes (excluding optical microscopes); diffraction apparatus 90121090 0 % Cat B (10 yrs) 901290 Microscopes (excluding optical microscopes); diffraction apparatus; parts and accessories 90129090 0 % Cat B (10 yrs) 901310 Optical appliances and instruments; telescopic sights for fitting to arms; periscopes; telescopes 90131090 0 % Cat B (10 yrs) designed to form parts of machines, appliances, instruments or apparatus of this chapter 901320 Lasers; other than laser diodes 90132000 0 % Cat B (10 yrs) 901380 Optical devices, appliances and instruments; n.e.c. in heading no. 9013 (including liquid crystal 90138090 0 % Cat B (10 yrs) devices) 901390 Optical appliances and instruments; parts and accessories for articles of heading no. 9013 90139080 0 % Cat B (10 yrs) 901410 Navigational instruments and appliances; direction finding compasses 90141000 0 % Cat B (10 yrs) 901420 Navigational instruments and appliances; for aeronautical or space navigation (excluding 90142080 0 % Cat B (10 yrs) compasses) 901480 Navigational instruments and appliances; for navigation other than aeronautical or space 90148000 0 % Cat B (10 yrs) navigation (excluding direction finding compasses) 901490 Navigational instruments and appliances; parts and accessories 90149000 0 % Cat B (10 yrs) 901510 Rangefinders 90151090 0 % Cat B (10 yrs) 901520 Surveying equipment; theodolites and tacheometers 90152090 0 % Cat B (10 yrs) 400/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 901530 Surveying equipment; levels 90153090 0 % Cat B (10 yrs) 901540 Surveying equipment; photogrammetrical surveying instruments and appliances 90154090 0 % Cat B (10 yrs) 901580 Surveying equipment; articles n.e.c. in heading no. 9015, including hydrographic, 90158080 0 % Cat B (10 yrs) oceanographic, hydrological, meteorological or geophysical instruments and appliances (excluding compasses) 901590 Surveying equipment; parts and accessories for articles of heading no. 9015 90159000 0 % Cat B (10 yrs) 901600 Balances; of a sensitivity of 5cg or better, with or without weights 90160090 0 % Cat B (10 yrs) 901710 Drafting tables and machines; whether or not automatic 90171090 0 % Cat B (10 yrs) 901720 Drawing, marking-out or mathematical calculating instruments 90172090 0 % Cat B (10 yrs) 901730 Mathematical equipment; micrometers, callipers and gauges 90173000 0 % Cat B (10 yrs) 901780 Mathematical instruments and equipment; n.e.c. in heading no. 9017 90178090 0 % Cat B (10 yrs) 901790 Drawing, marking-out equipment and mathematical instruments; parts and accessories 90179000 0 % Cat B (10 yrs) 901811 Medical, surgical instruments and appliances; electro-cardiographs 90181100 0 % Cat B (10 yrs) 901812 Medical, surgical instruments and appliances; ultrasonic scanning apparatus 90181200 0 % Cat B (10 yrs) 901813 Medical, surgical instruments and appliances; magnetic resonance imaging apparatus 90181300 0 % Cat B (10 yrs) 901814 Medical, surgical instruments and appliances; scintigraphic apparatus 90181400 0 % Cat B (10 yrs) 901819 Medical, surgical instruments and appliances; electro-diagnostic apparatus (including apparatus 90181990 0 % Cat B (10 yrs) for functional exploratory examination or for checking physiological parameters), n.e.c. in item no. 9018.1 901820 Medical, surgical instruments and appliances; ultra-violet or infra-red ray apparatus 90182000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 401/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 901831 Medical, surgical instruments and appliances; syringes, with or without needles 90183190 0 % Cat B (10 yrs) 901832 Medical, surgical instruments and appliances; tubular metal needles and needles for sutures 90183290 0 % Cat B (10 yrs) 901839 Medical, surgical instruments and appliances; catheters, cannulae and the like 90183900 0 % Cat B (10 yrs) 901841 Dental instruments and appliances; dental drill engines, whether or not combined on a single 90184100 0 % Cat B (10 yrs) base with other dental equipment 901849 Dental instruments and appliances; other than dental drill engines 90184990 0 % Cat B (10 yrs) 901850 Ophthalmic instruments and appliances 90185090 0 % Cat B (10 yrs) 901890 Medical, surgical or dental instruments and appliances; n.e.c. in heading no. 9018 90189084 0 % Cat B (10 yrs) 901910 Mechano-therapy appliances; massage apparatus and psychological aptitude- testing apparatus 90191090 0 % Cat B (10 yrs) 901920 Therapeutic respiration apparatus; ozone, oxygen, aerosol therapy apparatus; artificial 90192000 0 % Cat B (10 yrs) respiration or other therapeutic respiration apparatus 902000 Breathing appliances and gas masks; excluding protective masks having neither mechanical parts 90200000 0 % Cat B (10 yrs) nor replaceable filters and excluding apparatus of item no. 9019.20 902110 Orthopaedic or fracture appliances 90211090 0 % Cat B (10 yrs) 902121 Dental fittings; artificial teeth 90212190 0 % Cat B (10 yrs) 902129 Dental fittings; other than artificial teeth 90212900 0 % Cat B (10 yrs) 902131 Artificial parts of the body 90213100 0 % Cat B (10 yrs) 902139 Artificial parts of the body; excluding artificial joints 90213990 0 % Cat B (10 yrs) 402/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 902140 Hearing aids (excluding parts and accessories) 90214000 0 % Cat B (10 yrs) 902150 Pacemakers; for stimulating heart muscles (excluding parts and accessories) 90215000 0 % Cat B (10 yrs) 902190 Appliances; worn, carried or implanted in the body, to compensate for a defect or disability 90219090 0 % Cat B (10 yrs) 902212 Apparatus based on the use of x-rays; including radiography or radiotherapy apparatus, whether 90221200 0 % Cat B (10 yrs) or not for medical, surgical, dental or veterinary uses, computed tomography apparatus 902213 Apparatus based on the use of x-rays; including radiography or radiotherapy apparatus, for 90221300 0 % Cat B (10 yrs) dental uses, excluding computed tomography apparatus 902214 Apparatus based on the use of x-rays; including radiography or radiotherapy apparatus, for 90221400 0 % Cat B (10 yrs) medical, surgical or veterinary uses, not dental uses, excluding computed tomography apparatus 902219 Apparatus based on the use of x-rays, including radiography or radiotherapy apparatus; for other 90221900 0 % Cat B (10 yrs) than medical, surgical, dental or veterinary uses 902221 Apparatus based on the use of alpha, beta or gamma radiations, including radiography or 90222100 0 % Cat B (10 yrs) radiotherapy apparatus; for medical, surgical, dental or veterinary uses 902229 Apparatus based on the use of alpha, beta or gamma radiations, including radiography or 90222900 0 % Cat B (10 yrs) radiotherapy apparatus; (for other than medical, surgical, dental or veterinary uses) 902230 X-ray tubes 90223000 0 % Cat B (10 yrs) 902290 Apparatus based on use of x-rays and similar; parts and accessories (x-ray generators, tubes, high 90229080 0 % Cat B (10 yrs) tension generators, control panels and desks, screens, examination or treatment tables, chairs and like ELI: http://data.europa.eu/eli/dec/2025/541/oj 403/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 902300 Instruments, apparatus and models; designed for demonstrational purposes (in education or 90230080 0 % Cat B (10 yrs) exhibitions), unsuitable for other uses 902410 Machines and appliances; for testing the hardness, strength, compressibility, elasticity or other 90241080 0 % Cat B (10 yrs) mechanical properties of metals 902480 Machines and appliances; for testing the hardness, strength, compressibility, elasticity or other 90248090 0 % Cat B (10 yrs) mechanical properties of materials other than metals 902490 Machines and appliances; parts and accessories for those testing hardness, strength, 90249000 0 % Cat B (10 yrs) compressibility, elasticity or other mechanical properties of materials (e.g. metal, wood, textiles, paper, plastics) 902511 Thermometers and pyrometers; liquid filled, for direct reading, not combined with other 90251180 0 % Cat B (10 yrs) instruments 902519 Thermometers and pyrometers; (other than liquid filled, for direct reading), not combined with 90251980 0 % Cat B (10 yrs) other instruments 902580 Hydrometers and similar floating instruments, barometers, hygrometers, psychrometers, 90258080 0 % Cat B (10 yrs) thermometers, pyrometers; recording or not, any combination of these instruments (excluding thermometers and barometers not combined with other instruments) 902590 Hydrometers and similar floating instruments, barometers, hygrometers, psychrometers, 90259000 0 % Cat B (10 yrs) thermometers, pyrometers; recording or not, any combination of these instruments, parts and accessories 902610 Instruments and apparatus; for measuring or checking the flow or level of liquids 90261089 0 % Cat B (10 yrs) 902620 Instruments and apparatus; for measuring or checking pressure 90262080 0 % Cat B (10 yrs) 902680 Instruments and apparatus; for measuring or checking variables of liquids or gases (excluding 90268080 0 % Cat B (10 yrs) pressure or the flow and level of liquids and those of heading no. 9014, 9015, 9028 and 9032) 404/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 902690 Instruments and apparatus; parts and accessories for those measuring or checking the flow, 90269000 0 % Cat B (10 yrs) level, pressure or other variables of liquids or gases (excluding those of heading no. 9014, 9015, 9028 or 9032) 902710 Instruments and apparatus; gas or smoke analysis apparatus, for physical or chemical analysis 90271090 0 % Cat B (10 yrs) 902720 Chromatographs and electrophoresis instruments 90272000 0 % Cat B (10 yrs) 902730 Spectrometers, spectrophotometers and spectrographs; using optical radiations (UV, visible, IR) 90273000 0 % Cat B (10 yrs) 902750 Instruments and apparatus; using optical radiations (UV, visible, IR), (other than spectrometers, 90275000 0 % Cat B (10 yrs) spectrophotometers and spectrographs) 902780 Instruments and apparatus; for physical or chemical analysis, for measuring or checking 90278099 0 % Cat B (10 yrs) viscosity, porosity, expansion, surface tension or quantities of heat, sound or light, n.e.c. in heading no. 9027 902790 Microtomes and parts and accessories thereof 90279080 0 % Cat B (10 yrs) 902810 Meters; gas, supply or production meters, including calibrating meters thereof 90281000 0 % Cat B (10 yrs) 902820 Meters; liquid supply or production meters, including calibrating meters thereof 90282000 0 % Cat B (10 yrs) 902830 Meters; electricity supply or production meters, including calibrating meters thereof 90283090 0 % Cat B (10 yrs) 902890 Meters; parts and accessories of gas, liquid, electricity supply or production meters, including 90289090 0 % Cat B (10 yrs) calibrating meters thereof 902910 Meters and counters; revolution counters, production counters, taximeters, mileometers, 90291000 0 % Cat B (10 yrs) pedometers and the like 902920 Meters; speed indicators and tachometers; stroboscopes 90292090 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 405/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 902990 Meters and counters; parts and accessories for revolution and production counters, taximeters, 90299000 0 % Cat B (10 yrs) mileometers, pedometers and the like; speed indicators, tachometers (excluding heading no. 9015), stroboscopes 903010 Instruments and apparatus; for measuring or detecting ionising radiations 90301000 0 % Cat B (10 yrs) 903020 Oscilloscopes and oscillographs 90302000 0 % Cat B (10 yrs) 903031 Multimeters; for measuring or checking voltage, current, resistance or power, without 90303100 0 % Cat B (10 yrs) a recording device 903032 Multimeters; for measuring or checking voltage, current, resistance or power, with a recording 90303200 0 % Cat B (10 yrs) device 903033 Instruments and apparatus; for measuring or checking voltage, current, resistance or power, 90303380 0 % Cat B (10 yrs) without a recording device (excluding multimeters) 903039 Instruments and apparatus; for measuring or checking voltage, current, resistance or power, 90303900 0 % Cat B (10 yrs) with a recording device (excluding multimeters) 903040 Instruments and apparatus; specially designed for telecommunications (e.g. cross-talk meters, 90304000 0 % Cat B (10 yrs) gain measuring instruments, distortion factor meters, psophometers) 903082 Instruments and apparatus; for measuring or checking semiconductor wafers or devices 90308200 0 % Cat B (10 yrs) 903084 Instruments and apparatus; n.e.c. in heading no. 9030, with a recording device 90308400 0 % Cat B (10 yrs) 903089 Instruments and apparatus; n.e.c. in heading no. 9030, without a recording device 90308990 0 % Cat B (10 yrs) 903090 Instruments, apparatus for measuring, checking electrical quantities, not meters of heading no. 90309000 0 % Cat B (10 yrs) 9028; parts and accessories, for measuring or detecting alpha, beta, gamma, x-ray, cosmic and other radiations 406/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 903110 Machines; for balancing mechanical parts 90311000 0 % Cat B (10 yrs) 903120 Test benches 90312000 0 % Cat B (10 yrs) 903141 Optical instruments and appliances; for inspecting semiconductor wafers or devices or for 90314100 0 % Cat B (10 yrs) inspecting photomasks or reticles used in manufacturing semiconductor devices, n.e.c. in chapter 90 903149 Optical instruments and appliances; for measuring or checking, n.e.c. in chapter 90 90314990 0 % Cat B (10 yrs) 903180 Instruments, appliances and machines; for measuring or checking n.e.c. in chapter 90 90318080 0 % Cat B (10 yrs) 903190 Instruments, appliances and machines; parts and accessories for those measuring or checking 90319000 0 % Cat B (10 yrs) devices of heading no. 9031 903210 Regulating or controlling instruments and apparatus; automatic type, thermostats 90321080 0 % Cat B (10 yrs) 903220 Regulating or controlling instruments and apparatus; automatic, manostats 90322000 0 % Cat B (10 yrs) 903281 Regulating or controlling instruments and apparatus; automatic, hydraulic or pneumatic 90328100 0 % Cat B (10 yrs) 903289 Regulating or controlling instruments and apparatus; automatic, other than hydraulic or 90328900 0 % Cat B (10 yrs) pneumatic 903290 Regulating or controlling instruments and apparatus; automatic, parts and accessories 90329000 0 % Cat B (10 yrs) 903300 Machines and appliances, instruments or apparatus of chapter 90; parts and accessories n.e.c. in 90330090 0 % Cat B (10 yrs) chapter 90 910111 Wrist-watches; electrically operated, with or without a stop-watch, with case of precious metal 91011100 9 % Cat C (15 yrs) or of metal clad with precious metal, with mechanical display only 910119 Wrist-watches; electrically operated, with or without a stop-watch, with case of precious metal 91011900 9 % Cat C (15 yrs) or metal clad with precious metal, without mechanical display 910121 Wrist-watches; (not electrically operated), automatic winding, whether or not incorporating 91012100 9 % Cat C (15 yrs) a stop-watch facility, case of precious metal or of metal clad with precious metal ELI: http://data.europa.eu/eli/dec/2025/541/oj 407/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 910129 Wrist-watches; (not electrically operated), (not automatic winding), whether or not 91012900 9 % Cat C (15 yrs) incorporating a stop-watch facility, case of precious metal or of metal clad with precious metal 910191 Pocket-watches and other watches, including stop-watches; (excluding wrist watches), with case 91019100 9 % Cat C (15 yrs) of precious metal or of metal clad with precious metal, electrically operated 910199 Pocket-watches and other watches, including stop-watches; (excluding wrist watches), with case 91019900 9 % Cat C (15 yrs) of precious metal or of metal clad with precious metal, not electrically operated 910211 Wrist-watches; electrically operated, with or without a stop-watch, (other than those of heading 91021100 9 % Cat C (15 yrs) no. 9101) with mechanical display only 910212 Wrist-watches; electrically operated, with or without a stop-watch, (other than those of heading 91021200 9 % Cat C (15 yrs) no. 9101) with opto-electronic display only 910219 Wrist-watches; electrically operated, with or without a stop-watch, (other than those of heading 91021900 9 % Cat C (15 yrs) no. 9101) without mechanical or opto-electronic display 910221 Wrist-watches; whether or not incorporating a stop-watch facility, with automatic winding 91022100 9 % Cat C (15 yrs) 910229 Wrist-watches; whether or not incorporating a stop-watch facility, with other than automatic 91022900 9 % Cat C (15 yrs) winding 910291 Pocket watches and other watches, including stop-watches; (excluding wrist- watches), other 91029100 9 % Cat C (15 yrs) than those of heading no. 9101, electrically operated 910299 Pocket watches and other watches, including stop-watches; (excluding wrist- watches), other 91029900 9 % Cat C (15 yrs) than those of heading no. 9101, other than electrically operated 910310 Clocks; with watch movements, electrically operated, excluding clocks of heading no. 9104 91031000 9 % Cat C (15 yrs) 910390 Clocks; with watch movements, other than electrically operated, excluding clocks of heading no. 91039000 9 % Cat C (15 yrs) 9104 408/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 910400 Clocks; instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or 91040000 9 % Cat C (15 yrs) vessels 910511 Clocks; (excluding those with watch movements and instrument panel clocks), alarm clocks, 91051100 9 % Cat C (15 yrs) electrically operated 910519 Clocks; (excluding those with watch movements and instrument panel clocks), alarm clocks, 91051900 9 % Cat C (15 yrs) other than electrically operated 910521 Clocks; (excluding those with watch movements and instrument panel clocks), wall clocks, 91052100 9 % Cat C (15 yrs) electrically operated 910529 Clocks; (excluding those with watch movements and instrument panel clocks), wall clocks, other 91052900 9 % Cat C (15 yrs) than electrically operated 910591 Clocks; (excluding those with watch movements and instrument panel clocks), (other than alarm 91059100 9 % Cat C (15 yrs) or wall clocks), electrically operated 910599 Clocks; (excluding those with watch movements and instrument panel clocks), other than alarm 91059900 9 % Cat C (15 yrs) or wall clocks, other than electrically operated 910610 Time recording apparatus; time-registers, time recorders, with clock, watch movement or 91061000 9 % Cat C (15 yrs) synchronous motor 910690 Time recording apparatus; with clock or watch movement or with synchronous motor, n.e.c. in 91069000 9 % Cat C (15 yrs) heading no. 9106 910700 Time switches; with clock, watch movement or synchronous motor 91070000 9 % Cat C (15 yrs) 910811 Watch movements; complete and assembled, electrically operated, with mechanical display only 91081100 9 % Cat C (15 yrs) or with a device to which a mechanical display can be incorporated 910812 Watch movements; complete and assembled, electrically operated, by means of solar cells, with 91081200 9 % Cat C (15 yrs) opto-electronic display 910819 Watch movements; complete and assembled, electrically operated, by means of solar cells, 91081900 9 % Cat C (15 yrs) without mechanical display or device including such or opto-electronic display ELI: http://data.europa.eu/eli/dec/2025/541/oj 409/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 910820 Watch movements; complete and assembled, with automatic winding 91082000 9 % Cat C (15 yrs) 910890 Watch movements; complete and assembled, not automatic winding or electrically operated 91089000 9 % Cat C (15 yrs) 910910 Clock movements; complete and assembled, electrically operated 91091000 9 % Cat C (15 yrs) 910990 Clock movements; complete and assembled, other than electrically operated 91099000 9 % Cat C (15 yrs) 911011 Watches; complete movements, unassembled or partly assembled (movement sets) 91101190 9 % Cat C (15 yrs) 911012 Watches; incomplete movements, assembled 91101200 9 % Cat C (15 yrs) 911019 Watches; rough movements 91101900 9 % Cat C (15 yrs) 911090 Clocks; movements, whether or not complete, incomplete, assembled or unassembled 91109000 9 % Cat C (15 yrs) 911110 Watch cases; of precious metal or of metal clad with precious metal 91111000 9 % Cat C (15 yrs) 911120 Watch cases; of base metal, whether or not gold-plated or silver-plated 91112000 9 % Cat C (15 yrs) 911180 Watch cases; n.e.c. in heading no. 9111 91118000 9 % Cat C (15 yrs) 911190 Watch cases and parts thereof 91119000 9 % Cat C (15 yrs) 911220 Clock cases and similar cases for other goods of chapter 91; other than watch cases 91122000 9 % Cat C (15 yrs) 911290 Clock cases and similar cases for other goods of chapter 91; other than watch cases, parts 91129000 9 % Cat C (15 yrs) thereof 911310 Watch straps, watch bands, watch bracelets, and parts thereof; of precious metal or of metal clad 91131090 9 % Cat C (15 yrs) with precious metal 911320 Watch straps, watch bands, watch bracelets, and parts thereof; of base metal, whether or not 91132000 9 % Cat C (15 yrs) gold- or silver-plated 911390 Watch straps, watch bands, watch bracelets, and parts thereof; n.e.c. in heading no. 9113 91139000 9 % Cat C (15 yrs) 410/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 911410 Clock or watch parts; springs, including hairsprings 91141000 9 % Cat C (15 yrs) 911430 Clock or watch parts; dials 91143000 9 % Cat C (15 yrs) 911440 Clock or watch parts; plates and bridges 91144000 9 % Cat C (15 yrs) 911490 Clock or watch parts; other than springs (including hairsprings), dials, plates, and bridges 91149000 9 % Cat C (15 yrs) 920110 Musical instruments; pianos, upright, including automatic pianos 92011090 9 % Cat C (15 yrs) 920120 Musical instruments; pianos, grand 92012000 9 % Cat C (15 yrs) 920190 Musical instruments; harpsichords and other keyboard stringed instruments n.e.c. in heading no. 92019000 9 % Cat C (15 yrs) 9201 920210 Musical instruments; string, played with a bow (e.g. violins) 92021090 9 % Cat C (15 yrs) 920290 Musical instruments; string, played other than with a bow (e.g. guitars and harps) 92029080 9 % Cat C (15 yrs) 920510 Musical instruments; brass-wind (e.g. trumpets), other than fairground organs and mechanical 92051000 9 % Cat C (15 yrs) street organs 920590 Musical instruments; wind, other than brass, (eg. clarinet, bagpipes, pipe organs), other than 92059090 9 % Cat C (15 yrs) fairground organs and mechanical street organs 920600 Musical instruments; percussion (e.g. drums, xylophones, cymbals, castanets, maracas) 92060000 9 % Cat C (15 yrs) 920710 Musical instruments; keyboard, (other than accordions), the sound of which is produced or must 92071080 9 % Cat C (15 yrs) be amplified electrically 920790 Musical instruments; (other than keyboard), the sound of which is produced or must be 92079090 9 % Cat C (15 yrs) amplified electrically 920810 Musical boxes 92081000 9 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 411/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 920890 Fairground and mechanical street organs, mechanical singing birds, musical saws and musical 92089000 9 % Cat C (15 yrs) instruments n.e.c. in chapter 92; decoy calls of all kinds; whistles; call horns and other mouth-blown sound signalling instruments 920930 Musical instrument strings 92093000 9 % Cat C (15 yrs) 920991 Musical instruments; parts and accessories for pianos 92099100 9 % Cat C (15 yrs) 920992 Musical instruments; parts and accessories for string musical instruments other than keyboard 92099200 9 % Cat C (15 yrs) instruments 920994 Musical instruments; parts and accessories for the musical instruments the sound of which is 92099400 9 % Cat C (15 yrs) produced or must be amplified electrically (e.g. organs, guitars and accordions) 920999 Musical instruments; parts and accessories for musical instruments n.e.c. in heading no. 9209; 92099970 9 % Cat C (15 yrs) metronomes, tuning forks and pitch pipes 940110 Seats; of a kind used for aircraft 94011000 19 % Cat E (excl) 940120 Seats; of a kind used for motor vehicles 94012000 19 % Cat E (excl) 940130 Seats; swivel with variable height adjustment, excluding medical, surgical, dental, veterinary or 94013000 19 % Cat E (excl) barber furniture 940140 Seats; convertible into beds, other than garden seats or camping equipment 94014000 19 % Cat E (excl) 940152 Seats; of bamboo 94015200 19 % Cat E (excl) 940153 Seats; of rattan 94015300 19 % Cat E (excl) 940159 Seats; of cane, osier or similar materials, other than bamboo or rattan 94015900 19 % Cat E (excl) 940161 Seats; with wooden frames, upholstered, (excluding medical, surgical, dental, veterinary or 94016100 19 % Cat E (excl) barber furniture) 940169 Seats; with wooden frames, not upholstered, (excluding medical, surgical, dental, veterinary or 94016900 19 % Cat E (excl) barber furniture) 412/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 940171 Seats; with metal frames, upholstered, (excluding medical, surgical, dental, veterinary or barber 94017100 19 % Cat E (excl) furniture) 940179 Seats; with metal frames, not upholstered, (excluding medical, surgical, dental, veterinary or 94017900 19 % Cat E (excl) barber furniture) 940180 Seats; n.e.c. in heading no. 9401, (excluding medical, surgical, dental, veterinary or barber 94018000 19 % Cat E (excl) furniture) 940190 Seat; parts 94019080 19 % Cat E (excl) 940210 Chairs; dentists', barbers' or similar chairs having rotating as well as both reclining and elevating 94021000 19 % Cat E (excl) movements, and parts thereof 940290 Furniture; for medical, surgical, veterinary use (e.g. operating tables, examination tables, hospital 94029000 19 % Cat E (excl) beds with mechanical fittings) and parts thereof 940310 Furniture; metal, for office use 94031098 19 % Cat E (excl) 940320 Furniture; metal, other than for office use 94032080 19 % Cat E (excl) 940330 Furniture; wooden, for office use 94033099 19 % Cat E (excl) 940340 Furniture; wooden, for kitchen use 94034090 19 % Cat E (excl) 940350 Furniture; wooden, for bedroom use 94035000 19 % Cat E (excl) 940360 Furniture; wooden, other than for office, kitchen or bedroom use 94036090 19 % Cat E (excl) 940370 Furniture; plastic 94037000 19 % Cat E (excl) 940382 Furniture; of bamboo 94038200 19 % Cat E (excl) 940383 Furniture; of rattan 94038300 19 % Cat E (excl) 940389 Furniture; of cane, osier, or similar materials (other than bamboo or rattan) 94038900 19 % Cat E (excl) 940390 Furniture; parts 94039090 19 % Cat E (excl) ELI: http://data.europa.eu/eli/dec/2025/541/oj 413/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 940410 Mattress supports 94041000 19 % Cat E (excl) 940421 Mattresses; of cellular rubber or plastics, whether or not covered 94042190 19 % Cat E (excl) 940429 Mattresses; of other materials, not cellular rubber or plastics 94042990 19 % Cat E (excl) 940430 Sleeping bags 94043000 19 % Cat E (excl) 940490 Bedding and similar furnishing articles; n.e.c. in heading no. 9404 (e.g. quilts, eiderdowns, 94049090 19 % Cat E (excl) cushions, pouffes and pillows) 940510 Chandeliers and other electric ceiling or wall light fittings; excluding those used for lighting 94051098 19 % Cat E (excl) public open spaces or thoroughfares 940520 Lamps, electric; floor-standing or for table, desk or bedside 94052099 19 % Cat C (15 yrs) 940530 Lighting sets; of a kind used for Christmas trees 94053000 19 % Cat E (excl) 940540 Lamps and light fittings; electric, n.e.c. in heading no. 9405 94054099 19 % Cat C (15 yrs) 940550 Lamps and light fittings; non-electric 94055000 19 % Cat C (15 yrs) 940560 Illuminated signs, name plates and the like 94056080 19 % Cat C (15 yrs) 940591 Lamps and light fittings; parts thereof, of glass 94059190 19 % Cat C (15 yrs) 940592 Lamps and light fittings; parts thereof, of plastics 94059200 19 % Cat C (15 yrs) 940599 Lamps and light fittings; parts thereof, of materials other than glass or plastics 94059900 19 % Cat C (15 yrs) 940610 Buildings; prefabricated, of wood 94061000 0 % Cat B (10 yrs) 940690 Buildings; prefabricated, not of wood 94069090 0 % Cat B (10 yrs) 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; 95030099 15 % Cat E (excl) reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds 950420 Billiard articles and accessories of all kinds 95042000 15 % Cat C (15 yrs) 414/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 950430 Games; operated by coins, banknotes, bank cards, tokens or by other means of payment, other 95043090 15 % Cat C (15 yrs) than billiard articles and accesssories, and automatic bowling alley equipment 950440 Games; playing cards 95044000 15 % Cat C (15 yrs) 950450 Games; video game consoles and machines, other than those of subheading 9504.30 95045000 15 % Cat C (15 yrs) 950490 Games; articles for funfair, table or parlour games, including pintables, special tables for casino 95049080 15 % Cat C (15 yrs) games, automatic bowling alley equipment, n.e.c. in heading 9504 950510 Christmas festivity articles 95051090 15 % Cat C (15 yrs) 950590 Festive, carnival or other entertainment articles including novelty jokes and conjuring tricks; 95059000 15 % Cat C (15 yrs) other than Christmas festivity articles 950611 Skis; for snow 95061180 15 % Cat C (15 yrs) 950612 Ski-fastenings (ski-bindings); for snow-skis 95061200 15 % Cat C (15 yrs) 950619 Snow-ski equipment 95061900 15 % Cat C (15 yrs) 950621 Sailboards; for water sport 95062100 15 % Cat C (15 yrs) 950629 Water sport equipment; water-skis, surf-boards and other water-sport equipment, excluding 95062900 15 % Cat C (15 yrs) sailboards 950631 Golf clubs; complete 95063100 15 % Cat C (15 yrs) 950632 Golf balls 95063200 15 % Cat C (15 yrs) 950639 Golf equipment; other than clubs and balls 95063990 15 % Cat C (15 yrs) 950640 Table-tennis articles and equipment 95064000 15 % Cat C (15 yrs) 950651 Lawn-tennis racquets; whether or not strung 95065100 15 % Cat C (15 yrs) 950659 Tennis, badminton and similar racquets; whether or not strung 95065900 15 % Cat C (15 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 415/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 950661 Lawn-tennis balls 95066100 15 % Cat C (15 yrs) 950662 Balls; inflatable 95066200 15 % Cat C (15 yrs) 950669 Balls; (other than inflatable or for lawn-tennis, golf or table-tennis) 95066990 15 % Cat C (15 yrs) 950670 Skates; ice and roller, including skating boots with skates attached 95067090 15 % Cat C (15 yrs) 950691 Athletics and gymnastics equipment 95069190 15 % Cat C (15 yrs) 950699 Equipment for outdoor games and recreation n.e.c. in heading no. 9506 95069990 15 % Cat C (15 yrs) 950710 Fishing rods 95071000 0 % Cat B (10 yrs) 950720 Fish-hooks; whether or not snelled 95072090 0 % Cat B (10 yrs) 950730 Fishing reels 95073000 0 % Cat B (10 yrs) 950790 Fishing tackle n.e.c., butterfly nets, decoy birds (other than those of heading no. 9208 or 9705) 95079000 0 % Cat B (10 yrs) and similar hunting or shooting requisites 950810 Travelling circuses and travelling menageries 95081000 23 % Cat C (15 yrs) 950890 Roundabouts, swings, shooting galleries, other fairground amusements; travelling theatres 95089000 23 % Cat C (15 yrs) 960110 Ivory and articles thereof; worked 96011000 23 % Cat C (15 yrs) 960190 Bone, tortoise shell, horn, antlers, coral, mother-of-pearl and other animal carving material and 96019000 23 % Cat C (15 yrs) articles thereof (including articles obtained by moulding) 960200 Vegetable, mineral carving material and articles of these materials, moulded or carved articles of 96020000 23 % Cat C (15 yrs) wax, stearin, natural gums, resins or modelling pastes, worked unhardened gelatin (not heading no. 3503) 960310 Brooms and brushes; consisting of twigs or other vegetable materials bound together, with or 96031000 15 % Cat C (15 yrs) without handles 416/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 960321 Brushes; toothbrushes 96032100 0 % Cat B (10 yrs) 960329 Brushes; shaving, hair, nail, eyelash and other toilet brushes for use on the person, including 96032980 15 % Cat C (15 yrs) brushes as parts of appliances 960330 Brushes; artists' brushes, writing brushes and similar brushes for the application of cosmetics 96033090 15 % Cat C (15 yrs) 960340 Brushes; paint, distemper, varnish or similar brushes (not those of item no. 9603.30), paint pads 96034090 15 % Cat E (excl) and rollers 960350 Brushes; constituting parts of machines, appliances or vehicles 96035000 15 % Cat C (15 yrs) 960390 Brooms, brushes, mops, feather dusters, squeegees, hand operated mechanical floor sweepers; 96039099 15 % Cat C (15 yrs) (not motorised), prepared knots and tufts for brooms or brush making n.e.c. 960400 Hand sieves and hand riddles 96040000 15 % Cat C (15 yrs) 960500 Travel sets; for personal toilet, sewing, shoe or clothes cleaning 96050000 23 % Cat C (15 yrs) 960610 Press-fasteners, snap-fasteners, press-studs and parts therefor 96061000 23 % Cat C (15 yrs) 960621 Buttons; of plastics, not covered with textile material 96062100 23 % Cat C (15 yrs) 960622 Buttons; of base metal, not covered with textile material 96062200 23 % Cat C (15 yrs) 960629 Buttons; of other than base metal or plastics, not covered with textile material 96062900 23 % Cat C (15 yrs) 960630 Button moulds and other parts of buttons; button blanks 96063000 23 % Cat C (15 yrs) 960711 Slide fasteners; fitted with chain scoops of base metal 96071100 23 % Cat C (15 yrs) 960719 Slide fasteners; other than those fitted with chain scoops of base metal 96071900 23 % Cat C (15 yrs) 960720 Slide fasteners; parts 96072090 23 % Cat C (15 yrs) 960810 Pens; ball point 96081099 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 417/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 960820 Pens; felt tipped and other porous-tipped pens and markers 96082000 0 % Cat B (10 yrs) 960830 Pens; fountain, stylograph and other pens 96083000 0 % Cat B (10 yrs) 960840 Pencils; propelling or sliding 96084000 0 % Cat B (10 yrs) 960850 Pen and pencil sets; of articles from two or more of the foregoing sub- headings 96085000 0 % Cat B (10 yrs) 960860 Pens; ball-point, refills comprising the ball point and ink-reservoir 96086000 0 % Cat B (10 yrs) 960891 Pens; nibs and nib points 96089100 0 % Cat B (10 yrs) 960899 Pens and pencils; duplicating stylos, pen-holders, pencil-holders, and similar holders, parts of the 96089900 0 % Cat B (10 yrs) articles of heading 9608, including caps and clips 960910 Pencils and crayons; with leads encased in rigid sheath 96091090 0 % Cat B (10 yrs) 960920 Pencil leads; black or coloured 96092000 0 % Cat B (10 yrs) 960990 Pastels, drawing charcoals, writing or drawing chalks, tailors' chalk 96099090 0 % Cat B (10 yrs) 961000 Slates and boards; with writing or drawing surfaces, whether or not framed 96100000 19 % Cat C (15 yrs) 961100 Stamps; date, numbering, sealing stamps and the like (including devices for printing or 96110000 19 % Cat C (15 yrs) embossing labels), designed for operating by hand; hand operated composing sticks and printing sets 961210 Ribbons; for typewriters and the like, inked or otherwise prepared, for giving impressions, 96121080 19 % Cat C (15 yrs) whether or not on spools or in cartridges 961220 Ink pads; whether or not inked, with or without boxes 96122000 19 % Cat C (15 yrs) 961310 Lighters; pocket, cigarette, gas fuelled, non-refillable 96131000 30 % Cat E (excl) 961320 Lighters; pocket, cigarette, gas fuelled, refillable 96132000 30 % Cat E (excl) 961380 Lighters; whether or not mechanical or electrical, n.e.c. in heading no. 9613 96138000 30 % Cat E (excl) 418/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025Description at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 961390 Lighters; parts for cigarette lighters and other lighters, whether or not mechanical or electrical, 96139000 30 % Cat E (excl) other than flints and wicks 961400 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof 96140090 30 % Cat D (20 yrs) 961511 Combs, hair slides and the like; of hard rubber or plastics 96151100 23 % Cat C (15 yrs) 961519 Combs, hair slides and the like; of other than hard rubber or plastics 96151900 23 % Cat C (15 yrs) 961590 Hairpins, curling pins, curling grips, hair curlers and the like (not those of heading no. 8516) 96159000 23 % Cat C (15 yrs) and parts thereof 961610 Scent sprays and similar toilet sprays, and mounts and heads therefor 96161090 23 % Cat C (15 yrs) 961620 Powder puffs and pads; for the application of cosmetics or toilet preparations 96162000 23 % Cat C (15 yrs) 961700 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass 96170000 19 % Cat C (15 yrs) inners 961800 Tailors' dummies and other lay figures; automata and other animated displays used for shop 96180000 15 % Cat C (15 yrs) window dressing 961900 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of 96190089 0 % Cat D (20 yrs) any material 962000 Monopods, bipods, tripods and similar articles 96200099 0 % Cat D (20 yrs) 970110 Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 97011000 0 % Cat B (10 yrs) 4906 970190 Artwork; collages and similar decorative plaques 97019000 0 % Cat B (10 yrs) 970200 Engravings, prints and lithographs; original 97020000 0 % Cat B (10 yrs) 970300 Sculptures and statuary; original, in any material 97030000 0 % Cat B (10 yrs) ELI: http://data.europa.eu/eli/dec/2025/541/oj 419/420 OJ L, 15.4.2025 ENDescription at 8- Digit HS Sub- Heading HS Sub-Heading Description HS8 Code Base Rate Basket Level 970400 Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped 97040000 0 % Cat B (10 yrs) paper) and like, used or unused, other than those of heading 4907 970500 Collections and collectors' pieces; of zoological, botanical, mineralogical, anatomical, historical, 97050000 0 % Cat B (10 yrs) archaeological, palaeontological, ethnographic or numismatic interest 970600 Antiques; of an age exceeding one hundred years 97060000 0 % Cat B (10 yrs) 420/420 ELI: http://data.europa.eu/eli/dec/2025/541/oj EN OJ L, 15.4.2025

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