Customs tariff code 99: SPECIAL COMBINED NOMENCLATURE CODES
Reference data as at 1 January 2025
Customs tariff code 99 covers SPECIAL COMBINED NOMENCLATURE CODES. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.
99 is a chapter in the EU customs tariff. 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
- 99
- Third-country duty
- See subdivision
- Declarable
- No
- Binding rulings
- 0
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
Official excerpts are reproduced in their original language.
Zusätzliche Anmerkungen 1. Die Bestimmungen dieses Unterkapitels gelten nur für die Bewegung von Waren, auf die es sich bezieht. Solche Waren werden unter dem einschlägigen Unterkapitel angemeldet, sofern die Bedingungen und Anforderungen des Unterkapitels oder jeder anderen anwendbaren Regelung erfüllt sind. Die Bezeichnung solcher Waren muss so genau sein, dass sie identifiziert werden können. Die Mitgliedstaaten können jedoch beschließen, die Bestimmungen dieses Unterkapitels nicht anzuwenden, wenn Einfuhrabgaben oder sonstige Abgaben entstehen können. 2. Die Bestimmungen dieses Unterkapitels gelten nicht für den Warenverkehr innerhalb der Union. 3. Einfuhr- und ausfuhrabgabenpflichtige Waren im Sinne der Verordnung (EG) Nr. 1186/2009 des Rates, für die keine Befreiung von den Einfuhr-oder Ausfuhrabgaben gewährt wird, sind von diesem Unterkapitel ausgeschlossen. …
Subdivisions of this code
- 9905Personal property belonging to natural persons transferring their normal place of residence
- 9919The following goods, other than those mentioned above: –- Trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance; –- School outfits, educational materials and related household effects; –- Coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles; –- Goods for charitable or philanthropic organisations and goods for the benefit of disaster victims.
- 9930Goods delivered to vessels and aircraft
- 9931Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation
- 9950Code used only in intra-Union trade, for all transactions during the reference month which are subject of the same invoice whose value is less than € 1 000, or by small and medium-sized traders
- 9990Zusammenstellungen (Sortimente)
Frequently asked questions
What does customs tariff code 99 cover?
Code 99 covers SPECIAL COMBINED NOMENCLATURE CODES. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 99?
TARIC holds no third-country rate of its own for 99. The rate follows from the declarable commodity code beneath it.
How many digits does 99 have?
99 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.
Is there binding tariff information for 99?
The EBTI database currently holds no valid decisions on 99. 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.
Does customs tariff code 99 change?
99 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.