Customs tariff code

Customs tariff code 3406: Candles, tapers and the like

Reference data as at 1 July 2026

Customs tariff code 3406 covers Candles, tapers and the like. The third-country duty rate is 0 %, plus import VAT.

3406 is heading in the EU customs tariff, in chapter 34. 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
3406
Third-country duty
0 %
Declarable
No
Binding rulings
0

Where this code sits in the tariff

  1. 34SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER
  2. 3406Candles, tapers and the like

Duty rates and preferences

OriginDuty rateBasis
Third-country duty0 %MFN
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Türkiye0 %Customs Union Duty
San Marino0 %Customs Union Duty
Andorra0 %Customs Union Duty
EU-Switzerland agreement: re-imported goods0 %Tariff preference
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
GSP - General arrangements0 %Tariff preference
United Kingdom0 %Tariff preference

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

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

Anti-dumping and countervailing duties
OriginDuty rateProducerLegal basisValid until
Türkiye-All other companiesDecision 0142/96-
ERGA OMNES-All other companiesRegulation 0157/26-
ChinaCond: A cert: D-008 (01):58.100 % ; A (01):60.300 %Dalian Bolaite Candle Industry Co., LtdRegulation 0157/26-
ChinaCond: A cert: D-008 (01):58.100 % ; A (01):60.300 %Dalian Talent Gift Co., Ltd.Regulation 0157/26-
China60.3 %OtherRegulation 0157/26-
ChinaCond: A cert: D-008 (01):56.700 % ; A (01):60.300 %Ningbo Kwung's Wisdom Art & Design Co., Ltd. Anhui Fenuyan Aromatic Technology Co., Ltd.Regulation 0157/26-
ChinaCond: A cert: D-008 (01):60.300 % ; A (01):60.300 %Qingdao Kingking Applied Chemistry Co., Ltd.Regulation 0157/26-
ChinaCond: A cert: D-008 (01):56.700 % ; A (01):60.300 %Ningbo Kwung’s Home Interior & Gift Co., Ltd.Regulation 0157/26-
ChinaCond: A cert: D-008 (01):58.100 % ; A (01):60.300 %Aromasong Home Products Co.,Ltd.Regulation 0157/26-
ChinaCond: A cert: D-008 (01):58.100 % ; A (01):60.300 %BEIJING CANDLEMAN CANDLE CO., LTD.Regulation 0157/26-

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Pos. 3406

Erläuterungen zum Harmonisierten System (HS) Kerzen (Lichte) werden aus Stearin, Paraffin oder Wachsen hergestellt. Talglichte macht man aus Talg. Alle diese Erzeugnisse gehören hierher, auch gefärbt, parfümiert oder verziert. Zu dieser Position gehören ferner Nachtlichte und Nachtkerzen, auch mit Schwimmer. Nicht zu dieser Position gehören: a) Asthmakerzen (Pos. 3004). b) Zünd- und Reibkerzen (Pos. 3605). c) Schwefeldochte, -bänder und -kerzen und ähnliche Erzeugnisse der Pos. 3808.

Abschnitt VI

1. A) Erzeugnisse (ausgenommen radioaktive Erze), die der Warenbeschreibung der Position 2844 oder 2845 entsprechen, gehören zu diesen Positionen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0601A00). B) Vorbehaltlich des Buchstabens A) gehören Erzeugnisse, die der Warenbeschreibung der Position 2843, 2846 oder 2852 entsprechen, zu diesen Positionen, auch wenn andere Positionen dieses Abschnitts in Betracht kommen (RV C0601B00). 2. Vorbehaltlich der Anmerkung 1 sind Waren, die wegen ihrer Dosierung oder wegen ihrer Aufmachung für den Einzelverkauf zu einer der Positionen 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 oder 3808 gehören können, dieser Position zuzuweisen, auch wenn andere Positionen der Nomenklatur in Betracht kommen (RV C0602000). 3. …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 3406 cover?

Code 3406 covers Candles, tapers and the like. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 3406?

The third-country duty rate for 3406 is 0 %. 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 3406?

The first six digits form the HS code: 3406. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 3406 have?

3406 has four digits and identifies a Harmonised System heading. A German import declaration requires the eleven-digit commodity code.

Where does 3406 sit in the tariff?

3406 sits in this hierarchy: 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, 'DENTAL WAXES' AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 3406?

The EBTI database currently holds no valid decisions on 3406. Comparable cases are found through the parent heading instead.

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.

Is there an anti-dumping duty on 3406?

Yes. Trade defence measures are in force on 3406, covering origin Türkiye, ERGA OMNES, China. The rate depends on the producer: without the correct TARIC additional code, the residual rate for all other companies applies, which can be considerably higher.

Does customs tariff code 3406 change?

3406 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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