Customs tariff code

Customs tariff code 0704.90.90: Other

Reference data as at 1 July 2026

Customs tariff code 0704.90.90 covers Other. The third-country duty rate is 12 %, plus import VAT.

0704.90.90 is CN code in the EU customs tariff, in chapter 07. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
0704.90.90
Third-country duty
12 %
Declarable
No
Binding rulings
4

Where this code sits in the tariff

  1. 07EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
  2. 0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
  3. 0704.90Other
  4. 0704.90.90Other

From HS code to customs tariff code 0704.90.90

HS code0704.906 digits, uniform worldwide
CN code0704.90.908 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty12 %MFN
United Kingdom0 %Tariff preference
Türkiye0 %Tariff preference
Andorra0 %Tariff preference
San Marino0 %Customs Union Duty
Papua New Guinea0 %Tariff preference
Bosnia and Herzegovina0 %Tariff preference
Serbia0 %Tariff preference
Montenegro0 %Tariff preference
Jordan0 %Tariff preference
CARIFORUM0 %Tariff preference
North Macedonia0 %Tariff preference
Albania0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

PLPL-WIT-2017-01242Issued by PLValid until 2020-08-30

Liście rukoli (Eruca sativa) świeże, myte, pakowane w zmodyfikowanej atmosferze MAP, prezentowane w opakowaniach o gramaturze: 100 g i 200 g. WIT wydana powtórnie w miejsce decyzji PL-WIT-2010-00670 z dnia 21.07.2010 r.

PLPL-WIT-2010-00670Issued by PLValid until 2016-07-20

Liście rukoli (Eruca sativa) świeże, myte, prezentowane w opakowaniach o gramaturze 75 g i 200 g; pakowane w zmodyfikowanej atmosferze MAP.

NLRTD-2007-000662Issued by NLValid until 2013-02-18

Een verse of gekoelde groente van het geslacht "Brassica Oleracea", zogenoemde Bimi™. De geheel eetbare koolsoort is een kruising tussen broccolli en Chinese Broccoli of Kailan, is groen van kleur en bestaat uit een dunne stengel met een gesloten bloemknop. Deze groente heeft een hoge voedingswaarde met een hoog gehalte aan glucose, foliumzuur en andere essentiële voedingsstoffen en vitamines.

PLPL-WIT-2005-00168Issued by PLValid until 2011-02-22

Świeże kiełki brokułów, przeznaczone do spożycia w stanie świeżym lub po przetworzeniu.

Notes that govern this classification

Pos. 0704

Zu Unterposition 0704 90 90: Hierher gehören Wirsingkohl (Brassica oleracea L. var. bullata D. C. und var. sabauda L.), Chinakohl (Brassica sinensis und Brassica pekinensis), Kohlrabi (Brassica oleracea var. gongylodes) sowie Brokkoli 2) (Brassica oleracea L. convar. botrytis (L.) Alef var. italica Plenck). Nicht hierher gehören dagegen: a) Speisewurzeln der Gattung Brassica (Speiserüben der Position 0706 und Kohlrüben (Brassica napus var. napobrassica) der Position 1214); b) Futterkohl, wie z.B. weißer oder roter Markstammkohl (Brassica oleracea var. medullosa) oder Blattkohl (Brassica oleracea var. viridis), die zu Position 1214 gehören. 1) Anmerkung: ab 1.1.2022 zutreffender KN-Code 0704 10 10 2) Anmerkung: ab 1.1.2022 zutreffender KN-Code 0704 10 90

Pos. 0704

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören insbesondere: 1) Blumenkohl/Karfiol und Brokkoli (z.B. Brassica oleracea var. botrytis und Brassica oleracea var. italica). 2) Rosenkohl. 3) Andere Kopfkohlarten (z. B. Weißkohl, Wirsingkohl, Rotkohl und Chinakohl), Grünkohl und andere Blattkohlarten der Gattung Brassica und anderer Sprossenkohl sowie Kohlrabi. Nicht zu dieser Position gehören jedoch Brassica-Arten in Form von Wurzeln (z. B. Speiserüben der Position 0706 und Kohlrüben der Position 1214).

Kapitel 07

1. Zu Kapitel 7 gehören nicht Erzeugnisse zu Futterzwecken der Position 1214 (RV E0701000). 2. In den Positionen 0709 bis 0712 umfasst der Begriff „Gemüse“ auch genießbare Pilze, Trüffeln, Oliven, Kapern, Zucchini (Courgettes), Kürbisse, Auberginen, Zuckermais (Zea mays var. saccharata), Früchte der Gattungen Capsicum und Pimenta, Fenchel und Küchenkräuter wie Petersilie, Kerbel, Estragon, Kresse und Majoran (Majorana hortensis oder Origanum majorana) (RV E0702000). 3. …

Abschnitt II

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).

Subdivisions of this code

Frequently asked questions

What does customs tariff code 0704.90.90 cover?

Code 0704.90.90 covers Other. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 0704.90.90?

The third-country duty rate for 0704.90.90 is 12 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 0704.90.90?

The first six digits form the HS code: 070490. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 0704.90.90 have?

0704.90.90 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 0704.90.90 sit in the tariff?

0704.90.90 sits in this hierarchy: 07 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS > 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled > 070490 Other. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 0704.90.90?

Yes. The EBTI database holds decisions on 0704.90.90, for example PLPL-WIT-2017-01242. A BTI shows which product characteristics the customs authority relied on.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Does customs tariff code 0704.90.90 change?

0704.90.90 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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