Customs tariff code 9905.00.00: Personal property belonging to natural persons transferring their normal place of…
Reference data as at 1 July 2026
Customs tariff code 9905.00.00 covers Personal property belonging to natural persons transferring their normal place of residence. The third-country duty rate is 0 %, plus import VAT.
9905.00.00 is CN code in the EU customs tariff, in chapter 99. 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
- 9905.00.00
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 0
Where this code sits in the tariff
From HS code to customs tariff code 9905.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
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
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
Frequently asked questions
What does customs tariff code 9905.00.00 cover?
Code 9905.00.00 covers Personal property belonging to natural persons transferring their normal place of residence. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 9905.00.00?
The third-country duty rate for 9905.00.00 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 9905.00.00?
The first six digits form the HS code: 990500. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 9905.00.00 have?
9905.00.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 9905.00.00 sit in the tariff?
9905.00.00 sits in this hierarchy: 99 SPECIAL COMBINED NOMENCLATURE CODES > 9905 Personal property belonging to natural persons transferring their normal place of residence. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 9905.00.00?
The EBTI database currently holds no valid decisions on 9905.00.00. 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 9905.00.00 change?
9905.00.00 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.