34031100
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›Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals
Preparations for the treatment of textile materials, leather, furskins or other materials
Standard EU duty
4.6%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
26 docs
L100Y789Y790Y791Y792Y793+20
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4.6% | - | R2658/87 |
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control on ozone-depleting substancesERGA OMNESR0590/24
Import control on ozone-depleting substances
ERGA OMNESR0590/24
Documents / references
L100Y789Y790Y791Y792Y793Y797Y798Y799
Conditions
- B001Presentation of a certificate/licence/document: L100- Entry into free circulation allowed
- B005Presentation of a certificate/licence/document: Y793- Entry into free circulation allowed
- B010Presentation of a certificate/licence/document: Y792- Entry into free circulation allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
- Y001Other conditions: Y791- Import/export allowed after control
- Y005Other conditions: Y789- Import/export allowed after control
- Y010Other conditions: Y790- Import/export allowed after control
- Y015Other conditions: Y793- Import/export allowed after control
- Y020Other conditions: Y792- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YA001Other conditions: Y797- Import/export allowed after control
- YA005Other conditions: Y793- Import/export allowed after control
- YA010Other conditions: Y792- Import/export allowed after control
- YA090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YB001Other conditions: Y798- Import/export allowed after control
- YB005Other conditions: Y793- Import/export allowed after control
- YB010Other conditions: Y792- Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YC001Other conditions: Y799- Import/export allowed after control
- YC005Other conditions: Y793- Import/export allowed after control
- YC010Other conditions: Y792- Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD913By virtue of Article 17.3 (c) and (d), when importing goods, the following information shall be declared:- net mass of ozone-depleting substance(s), also when included in products and equipment. - net mass multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment.
- CD912Each importer, undertaking or operator that imports ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall provide to customs authorities the licensing system registration identification number and the number of the licence pursuant to Article 13(2) and Article 14(3).
- CD911The placing on the market and import of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall be prohibited. (Articles 4 and 5 of regulation (EU) 2024/590)By virtue of Article 13 of Regulation (EU) 2024/590, the following imports are allowed:(a) ozone-depleting substances to be used as feedstock in accordance with Article 6;(b) ozone-depleting substances to be used as process agents in accordance with Article 7;(c) ozone-depleting substances to be used for essential laboratory and analytical uses in accordance with Article 8;(d) ozone-depleting substances for destruction by technology as referred to in Article 20(6);(e) ozone-depleting substances for reclamation as referred to in Article 12;(f) methyl bromide for emergency use in accordance with Article 10;(g) recovered, recycled or reclaimed halons, under the condition that they are only imported for critical uses referred to in Article 9(1), by undertakings authorised by the competent authority of the Member State concerned to store halons for critical uses;(h) products and equipment containing halons or whose functioning relies upon halons, for the purposes of critical uses referred to in Article 9(1);(i) products and equipment containing ozone-depleting substances, or whose functioning relies upon those substances, for destruction, where applicable by technology as referred to in Article 20(6);(j) products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, for the purposes of essential laboratory and analytical uses as referred to in Article 8.The imports falling under the above exemptions shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 16.According to article 15.1 of Regulation (EU) 2024/590, import of non-refillable containers for ozone-depleting substances, empty, or fully or partially filled, shall be prohibited, except for essential laboratory and analytical uses as referred to in Article 8.Undertakings which place on the market refillable containers for ozone-depleting substances shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling. (Article 15.3 subparagraph (1) of Regulation (EU) 2024/590).
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Export control on ozone-depleting substancesALLTCR0590/24
Export control on ozone-depleting substances
ALLTCR0590/24
Documents / references
E013Y789Y791Y792Y793Y797Y798Y799
Conditions
- B001Presentation of a certificate/licence/document: E013- Export allowed
- B005Presentation of a certificate/licence/document: Y792- Export allowed
- B010Presentation of a certificate/licence/document: Y793- Export allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Export is not allowed
- Y001Other conditions: Y789- Import/export allowed after control
- Y005Other conditions: Y791- Import/export allowed after control
- Y010Other conditions: Y792- Import/export allowed after control
- Y015Other conditions: Y793- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YA001Other conditions: Y797- Import/export allowed after control
- YA005Other conditions: Y792- Import/export allowed after control
- YA010Other conditions: Y793- Import/export allowed after control
- YA090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YB001Other conditions: Y798- Import/export allowed after control
- YB005Other conditions: Y792- Import/export allowed after control
- YB010Other conditions: Y793- Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled- Import/export not allowed after control
- YC001Other conditions: Y799- Import/export allowed after control
- YC005Other conditions: Y792- Import/export allowed after control
- YC010Other conditions: Y793- Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD916By virtue of Article 17.3 (c) and (d), when exporting the goods, the following information shall be declared: - the net mass of ozone-depleting substance(s), also when included in products and equipment; - the net mass multiplied by the ozone depletion potential of the ozone-depleting substance(s), also when included in products and equipment.
- CD915By virtue of Article 17.3(a) of regulation (EU) 2024/590, exporters of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall provide to customs authorities the licensing system registration identification number and the number of the licence pursuant to Article 13(2) and Article 14(3).
- CD914The export of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall be prohibited. (Articles 4 and 5 of regulation (EU) 2024/590)By virtue of Article 14 of Regulation (EU) 2024/590, the following exports are allowed: (a) ozone-depleting substances to be used for essential laboratory and analytical uses as referred to in Article 8;(b) ozone-depleting substances to be used as feedstock in accordance with Article 6;(c) ozone-depleting substances to be used as process agents in accordance with Article 7;(d) virgin or reclaimed hydrochlorofluorocarbons, for uses other than those referred to in points (a) and (b), except for destruction;(e) recovered, recycled or reclaimed halons stored for critical uses as referred to in Article 9(1) by undertakings authorised by the competent authority of a Member State concerned to store halons for critical uses;(f) products and equipment containing halons or whose functioning relies upon halons, for the purposes of critical uses as referred to in Article 9(1);(g) products and equipment containing ozone-depleting substances imported under Article 13(1), point (j), or whose functioning relies upon those substances.The exports falling under the above exemptions shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 16.According to article 15.1 of regulation (EU) 2024/590, the export of non-refillable containers for ozone-depleting substances, empty, or fully or partially filled, shall be prohibited, except for essential laboratory and analytical uses as referred to in Article 8.
Export controlBYR0765/06
Export control
BYR0765/06
Documents / references
X844Y719Y745
Conditions
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import prohibitionKPR1509/17
Import prohibition
KPR1509/17
Notes
- TM398Goods from the Annex VI of Regulation (EU) 2017/1509 (Petroleum products)
Restriction on exportKPR1836/17
Restriction on export
KPR1836/17
Documents / references
Y082
Conditions
- Y001Other conditions: Y082- Import/export allowed after control
- Y002Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM809Goods from the Annex XId of Regulation (EU) 2017/1509 (Refined petroleum products)
- CD294By way of derogation from Article 16d of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise transactions in refined petroleum products that are determined to be exclusively for humanitarian purposes, provided that all of the following conditions are met:(a) the transactions do not involve individuals or entities that are associated with the DPRK's nuclear or ballistic missile programmes or other activities prohibited by UNSCR 1718 (2006), 1874 (2009), 2087 (2013), 2094 (2013), 2270 (2016), 2321 (2016), 2356 (2017), 2371 (2017), 2375 (2017) or 2397 (2017), including the persons, entities and bodies listed in Annexes XIII, XV, XVI and XVII;(b) the transaction is unrelated to generating revenue for the DPRK's nuclear or ballistic missile programmes or other activities prohibited by UNSCR 1718 (2006), 1874 (2009), 2087 (2013), 2094 (2013), 2270 (2016), 2321 (2016), 2356 (2017), 2371 (2017), 2375 (2017) or 2397 (2017);(c) the Sanctions Committee has not notified the Member States that 90 % of the aggregate annual limit has been reached; and(d) the Member State concerned notifies the Sanctions Committee of the amount of the export and information on all parties to the transaction every 30 days.
Export controlRUR0833/14
Export control
RUR0833/14
Documents / references
X834X840Y708Y833
Conditions
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Excise duty
X018Intended to be used as motor fuels or additives or admixtures for motor fuels, excluding Solvent Yellow 124, Solvent Red 164, Solvent Red 19, Solvent Blue 35.
1786 PLN / KLTX019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX038Plastic lubricants
0%X091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząX100For purposes other than as motor fuels or heating fuels and for purposes other than as additives or motor fuels or heating fuels blending components.
0 PLN / TNEX132Lubricating preparations, excluding greases of this heading
1180 PLN / KLTX138Additives or admixtures for motor gasolines falling within CN code 2710 12 45 and 2710 12 49 and products made from mixing these oils with biocomponents, meeting the quality requirements specified in separate regulations, with the exception of Solvent Yellow 124, Solvent Red 164, Solvent Red 19, Solvent Blue 35
1529 PLN / KLTX139Additives or admixtures to gas oils falling within CN code 2710 19 43 and 2710 20 11 and products made from mixing these oils with biocomponents, meeting the quality requirements specified in separate regulations, with the exception of Solvent Yellow 124, Solvent Red 164, Solvent Red 19, Solvent Blue 35
1160 PLN / KLT
5
Binding Tariff Information
BTI classification examples
CZgold00-04/01
Water emulsion for mold release in construction
wosk parafinowy (slack wax)GRI 1GRI 6
DEgold242/25-1
Release agent for bentonite-bonded sand
olej mineralnyGRI 1GRI 6
PLgold5-001351
Black anti-corrosion grease for vehicle chassis
oleje ropy naftowej / mineralneGRI 1GRI 6
DEgold587/24-1
Water-miscible mold release concentrate for die casting
chemiczne środki smarne i odłączająceGRI 1GRI 6
DEgold907/24-1
Anti-solder paste for aluminum die casting
produkty naftowe / oleje mineralneGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Useful tools & resources
Customs calculators
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Related glossary terms