What is the customs duty for In single sheets, whether or not folded (code 490110)?

The standard EU customs duty rate for code 490110 is 0%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

What VAT applies to imports under code 490110?

The standard import VAT rate is 5%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 490110?

Importing goods under code 490110 may require 77 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 490110?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 490110, and the calculator will compute the duty, VAT, and total import cost.

CN 4901 10 – Printed books and brochures

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49011000

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS›Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets

In single sheets, whether or not folded

Standard EU duty

VAT

Additional duties / sanctions

0 rules

Docs required

77 docs

C067Y069Y949Y935X060X061+71

Preferences

ERGA OMNES 0%ERGA OMNES 0%GB 0%

Notes

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

Import control

ERGA OMNES (excl. IR)R0267/12

Documents / references

C067Y069Y949

Conditions

Y001Other conditions: Y949— Import/export allowed after control
Y002Other conditions: C067— Import/export allowed after control
Y003Other conditions: Y069— Import/export allowed after control
Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD989If the goods declared are described in footnote "DU" linked to the measure a prior import authorisation must be presented for the import, purchase or transport from Iran of the goods and technology listed in Annex I, whether or not originating in Iran (R267/2012).
DU701Goods 6E203 from the dual use list.
DU096Goods 1D001 from the dual use list.
DU097Goods 1D002 from the dual use list.
DU107Goods 1E201 from the dual use list.
DU108Goods 1E202 from the dual use list.
DU109Goods 1E203 from the dual use list.
DU165Goods 2D001 from the dual use list.
DU166Goods 2D002 from the dual use list.
DU167Goods 2D101 from the dual use list.
DU168Goods 2D201 from the dual use list.
DU169Goods 2D202 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU173Goods 2E101 from the dual use list.
DU174Goods 2E201 from the dual use list.
DU208Goods 3D002 from the dual use list.
DU211Goods 3E001 from the dual use list.
DU215Goods 3E201 from the dual use list.
DU276Goods 6E201 from the dual use list.
DU636Goods 0E001 from the dual use list.
DU690Goods 3D225 from the dual use list.
DU700Goods 6D203 from the dual use list.
DU023Goods 0D001 from the dual use list.

Restriction on export

ALLTCR1210/03

Notes

TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on export

ALLTCR1210/03

Notes

TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on export

ALLTCR1210/03

Notes

TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on export

ALLTCR1210/03

Export authorization

ALLTCR1332/13

Documents / references

Y935

Conditions

B001Presentation of a certificate/licence/document: Y935— Export allowed
B002Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed

Notes

CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.

Export authorization (Dual use)

ALLTCR2003/25

Documents / references

X060X061X062X063X064X065X066X067X068X070X071Y901

Conditions

Y001Other conditions: X060— Import/export allowed after control
Y005Other conditions: X061— Import/export allowed after control
Y010Other conditions: X062— Import/export allowed after control
Y015Other conditions: X063— Import/export allowed after control
Y020Other conditions: X064— Import/export allowed after control
Y025Other conditions: X065— Import/export allowed after control
Y030Other conditions: X066— Import/export allowed after control
Y035Other conditions: X067— Import/export allowed after control
Y040Other conditions: X068— Import/export allowed after control
Y045Other conditions: X070— Import/export allowed after control
Y050Other conditions: X071— Import/export allowed after control
Y090Other conditions: Y901— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.
DU023Goods 0D001 from the dual use list.
DU096Goods 1D001 from the dual use list.
DU097Goods 1D002 from the dual use list.
DU098Goods 1D101 from the dual use list.
DU099Goods 1D103 from the dual use list.
DU100Goods 1D201 from the dual use list.
DU101Goods 1E001 from the dual use list.
DU102Goods 1E002 from the dual use list.
DU103Goods 1E101 from the dual use list.
DU104Goods 1E102 from the dual use list.
DU105Goods 1E103 from the dual use list.
DU106Goods 1E104 from the dual use list.
DU107Goods 1E201 from the dual use list.
DU108Goods 1E202 from the dual use list.
DU109Goods 1E203 from the dual use list.
DU121Goods 9D005 from the dual use list.
DU165Goods 2D001 from the dual use list.
DU166Goods 2D002 from the dual use list.
DU167Goods 2D101 from the dual use list.
DU168Goods 2D201 from the dual use list.
DU169Goods 2D202 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU172Goods 2E003 from the dual use list.
DU173Goods 2E101 from the dual use list.
DU174Goods 2E201 from the dual use list.
DU175Goods 2E301 from the dual use list.
DU207Goods 3D001 from the dual use list.
DU208Goods 3D002 from the dual use list.
DU209Goods 3D003 from the dual use list.
DU210Goods 3D101 from the dual use list.
DU211Goods 3E001 from the dual use list.
DU212Goods 3E002 from the dual use list.
DU213Goods 3E101 from the dual use list.
DU214Goods 3E102 from the dual use list.
DU215Goods 3E201 from the dual use list.
DU217Goods 3D005 from the dual use list.
DU219Goods 3E225 from the dual use list.
DU224Goods 4D001 from the dual use list.
DU227Goods 4E001 from the dual use list.
DU235Goods 5D001 from the dual use list.
DU236Goods 5D002 from the dual use list.
DU237Goods 5E001 from the dual use list.
DU238Goods 5E002 from the dual use list.
DU239Goods 5E101 from the dual use list.
DU267Goods 6D001 from the dual use list.
DU268Goods 6D002 from the dual use list.
DU269Goods 6D003 from the dual use list.
DU270Goods 6D102 from the dual use list.
DU271Goods 6D103 from the dual use list.
DU272Goods 6E001 from the dual use list.
DU273Goods 6E002 from the dual use list.
DU274Goods 6E003 from the dual use list.
DU275Goods 6E101 from the dual use list.
DU276Goods 6E201 from the dual use list.
DU299Goods 7D001 from the dual use list.
DU300Goods 7D002 from the dual use list.
DU301Goods 7D003 from the dual use list.
DU302Goods 7D101 from the dual use list.
DU303Goods 7D102 from the dual use list.
DU304Goods 7D103 from the dual use list.
DU305Goods 7E001 from the dual use list.
DU306Goods 7E002 from the dual use list.
DU307Goods 7E003 from the dual use list.
DU308Goods 7E004 from the dual use list.
DU309Goods 7E101 from the dual use list.
DU310Goods 7E102 from the dual use list.
DU311Goods 7E104 from the dual use list.
DU320Goods 8D001 from the dual use list.
DU321Goods 8D002 from the dual use list.
DU322Goods 8E001 from the dual use list.
DU323Goods 8E002 from the dual use list.
DU369Goods 9D001 from the dual use list.
DU370Goods 9D002 from the dual use list.
DU371Goods 9D003 from the dual use list.
DU372Goods 9D004 from the dual use list.
DU373Goods 9D101 from the dual use list.
DU374Goods 9D103 from the dual use list.
DU375Goods 9E001 from the dual use list.
DU376Goods 9E002 from the dual use list.
DU377Goods 9E003 from the dual use list.
DU378Goods 9E101 from the dual use list.
DU379Goods 9E102 from the dual use list.
DU394Goods 5D101 from the dual use list.
DU630Goods 9D104 from the dual use list.
DU631Goods 9D105 from the dual use list.
DU634Goods 3E003 from the dual use list.
DU636Goods 0E001 from the dual use list.
DU638Goods 3D004 from the dual use list.
DU645Goods 1D003 from the dual use list.
DU672Goods 2D351 from the dual use list.
DU688Goods 2D003 from the dual use list.
DU690Goods 3D225 from the dual use list.
DU693Goods 4D004 from the dual use list.
DU695Goods 7D004 from the dual use list.
DU696Goods 7D005 from the dual use list.
DU700Goods 6D203 from the dual use list.
DU701Goods 6E203 from the dual use list.
DU706Goods 7D104 from the dual use list.
DU722Goods 3E004 from the dual use list.
DU747Goods 2D352 from the dual use list.
DU748Goods 3D006 from the dual use list.
DU752Goods 2E503 from the dual use list.
DU762Goods 3E505 from the dual use list.

Export control on cultural goods

ALLTCR0116/09

Documents / references

E012Y903

Conditions

Y001Other conditions: E012— Import/export allowed after control
Y002Other conditions: Y903— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
CG013Archives, and any elements thereof, of any kind or any medium which are more than 50 years old
CG018More than 50 years old and do not belong to their originators, with a value corresponding to or exceeding 15 000 Euro
CG020Incunabula and manuscripts singly or in collections, more than 50 years old which do not belong to their originators

Export control on restricted goods and technologies

BYR0765/06

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Import control

BYR0765/06

Documents / references

Y757Y758Y759

Conditions

B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
B010Presentation of a certificate/licence/document: Y757— Import/export allowed after control
B020Presentation of a certificate/licence/document: Y758— Import/export allowed after control
B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

CD966It shall be prohibited to purchase, import or transfer, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (“Common Military List”) into the Union if they originate in Belarus or are exported from Belarus.(Regulation (EC) No 765/2006 - Article 1aa.1)

Export control

BYR0765/06

Documents / references

Y759

Conditions

B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

CD010051.It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in the Common Military List, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.2.By way of derogation from paragraph 1, the prohibitions referred to therein shall not apply to:(a)non-lethal military equipment intended solely for humanitarian purposes or protective use or for institution building programmes of the UN and the Union, or for EU or UN crisis management operations; or(b)non-combat vehicles fitted with materials to provide ballistic protection, intended solely for the protective use of personnel of the Union and its Member States in Belarus,provided that the provision thereof has first been approved by the competent authority of a Member State, as identified on the websites listed in Annex II.3.Paragraph 1 shall not apply to protective clothing, including flak jackets and military helmets, temporarily exported to Belarus by UN personnel, personnel of the Union or its Member States, representatives of the media or humanitarian and development workers and associated persons exclusively for their personal use.(Regulation (EC) No 765/2006 - Article 1ab)

Export control

BYR0765/06

Documents / references

X803X805Y801Y802

Conditions

Y001Other conditions: Y801— Import/export allowed after control
Y002Other conditions: Y802— Import/export allowed after control
Y010Other conditions: X803— Import/export allowed after control
Y030Other conditions: X805— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD904It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Belarus’ military and technological enhancement, or the development of the defence and security sector, as listed in Annex Va, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Article 1f (COUNCIL REGULATION (EU) 2022/355)
TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)

Export control

BYR0765/06

Documents / references

X849X857Y726Y737

Conditions

Y001Other conditions: X849— Import/export allowed after control
Y005Other conditions: X857— Import/export allowed after control
Y010Other conditions: Y726— Import/export allowed after control
Y020Other conditions: Y737— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD926It shall be prohibited to sell, supply, transfer, export, or provide, directly or indirectly, software for the management of enterprises and software for industrial design and manufacture as listed in Annex XXVI to:(a) the Republic of Belarus, its Government, its public bodies, corporations or agencies; or(b) any natural or legal person, entity or body acting on behalf or at the direction of the Republic of Belarus, its Government, its public bodies, corporations or agencies.Article 1jc.4 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Export control

BYR0765/06

Documents / references

X860Y754Y755

Conditions

Y001Other conditions: X860— Import/export allowed after control
Y005Other conditions: Y755— Import/export allowed after control
Y080Other conditions: Y754— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD889It shall be prohibited to sell, supply, transfer, export or provide, directly or indirectly, software as listed in Annex XXXII , to any natural or legal person, entity or body in Belarus or for use in Belarus. Regulation EU 765/2006 - Article 1gd.1

Restriction on entry into free circulation

IQR1210/03

Notes

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on entry into free circulation

IQR1210/03

Notes

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on entry into free circulation

IQR1210/03

Notes

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on entry into free circulation

IQR1210/03

Restriction on export

IRR0267/12

Documents / references

Y966

Conditions

Y001Other conditions: Y966— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).
MG757M12D2
MG652MD6D1
MG653M17D1
MG656M6E1, M17E1
MG657M6E2
MG658M6E1
MG672M3D
MG673M3D1, M6D2, M15D1
MG680M15D1
MG683M15E1
MG691M2D3, M9D1
MG692M2D, M9D1,M10D1, M11D12
MG693M9D2, M9D3, M9D4
MG694M16D1
MG695M2E1, M9E1
MG696M10E1
MG697M11E1
MG698M10E2
MG718M12D3
MG719M12E1
MG740M3D3
MG741M2D2
MG742M19D1
MG743M1D1, M2D1, M3D1, M12D1, M15D1,M20D1
MG745M2D2, M2D4, M3D2, M2D5, M20D2
MG746M1D2, M19D1
MG756M11D1, M12D3
CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

Export control

IRR0267/12

Documents / references

C105X060X061X062X063X064X065X066X067X068X070X071Y248Y249Y949

Conditions

Y001Other conditions: Y248— Import/export allowed after control
Y002Other conditions: Y249— Import/export allowed after control
Y003Other conditions: C105— Import/export allowed after control
Y005Other conditions: X060— Import/export allowed after control
Y010Other conditions: X061— Import/export allowed after control
Y015Other conditions: X062— Import/export allowed after control
Y020Other conditions: X063— Import/export allowed after control
Y025Other conditions: X064— Import/export allowed after control
Y030Other conditions: X065— Import/export allowed after control
Y035Other conditions: X066— Import/export allowed after control
Y040Other conditions: X067— Import/export allowed after control
Y045Other conditions: X068— Import/export allowed after control
Y050Other conditions: X070— Import/export allowed after control
Y055Other conditions: X071— Import/export allowed after control
Y060Other conditions: Y949— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD986The provisions in paragraphs 1 to 3 of the article 15a of the Regulation (EU) No 267/2012 shall not apply in relation to the goods listed in associated Annexes I, II and III or in relation to Annex I to Regulation (EC) No 428/2009 (‘Dual-use items’).The provisions in paragraphs 1 to 3 in article 15a of the R267/2012 shall not apply in relation to the goods listed in Annexes I, II and III or in relation to Annex I to Regulation (EC) No 428/2009.’
CD987If the goods declared are described in footnote "MG" linked to the measure a prior export authorisation must be presented for the export, purchase or transport to Iran of goods and technology according to Regulation (EC) R267/2012 and its amendments.
MG828Enterprise Resource Planning software, designed specifically for use in nuclear and military industriesExplanatory note: Enterprise Resource Planning software is software used for financial accounting, management accounting, human resources, manufacturing, supply chain management, project management, customer relationship management, data services, or access control.
TM01044Article 7 of Regulation (EU) No 267/2012 (consolidated version)1. Without prejudice to Article 1(b) of Regulation (EU) No 359/2011, the competent authorities may grant, under such terms and conditions as they deem appropriate, an authorisation for a transaction in relation to goods and technology referred to in Article 2(1) of this Regulation or assistance or brokering services referred to in Article 5(1), provided that:(a) the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes; and(b) in those cases where the transaction concerns goods or technology contained in the Nuclear Suppliers Group or Missile Technology Control Regime lists, the Sanctions Committee has determined in advance and on a case-by-case basis that the transaction would clearly not contribute to the development of technologies in support of Iran's proliferation-sensitive nuclear activities, or to the development of nuclear weapon development delivery systems.2. The Member State concerned shall inform the other Member States and the Commission, within four weeks, of authorisations granted under this Article.

Import control on restricted goods and technologies

IRR0267/12

Documents / references

Y966

Conditions

Y001Other conditions: Y966— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).
MG757M12D2
MG652MD6D1
MG653M17D1
MG656M6E1, M17E1
MG657M6E2
MG658M6E1
MG672M3D
MG673M3D1, M6D2, M15D1
MG680M15D1
MG683M15E1
MG691M2D3, M9D1
MG692M2D, M9D1,M10D1, M11D12
MG693M9D2, M9D3, M9D4
MG694M16D1
MG695M2E1, M9E1
MG696M10E1
MG697M11E1
MG698M10E2
MG718M12D3
MG719M12E1
MG740M3D3
MG741M2D2
MG742M19D1
MG743M1D1, M2D1, M3D1, M12D1, M15D1,M20D1
MG745M2D2, M2D4, M3D2, M2D5, M20D2
MG746M1D2, M19D1
MG756M11D1, M12D3
CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

Import control

IRR0267/12

Documents / references

Y949

Conditions

Y001Other conditions: Y949— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD989If the goods declared are described in footnote "DU" linked to the measure a prior import authorisation must be presented for the import, purchase or transport from Iran of the goods and technology listed in Annex I, whether or not originating in Iran (R267/2012).
DU023Goods 0D001 from the dual use list.
DU096Goods 1D001 from the dual use list.
DU097Goods 1D002 from the dual use list.
DU107Goods 1E201 from the dual use list.
DU108Goods 1E202 from the dual use list.
DU109Goods 1E203 from the dual use list.
DU165Goods 2D001 from the dual use list.
DU166Goods 2D002 from the dual use list.
DU167Goods 2D101 from the dual use list.
DU168Goods 2D201 from the dual use list.
DU169Goods 2D202 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU173Goods 2E101 from the dual use list.
DU174Goods 2E201 from the dual use list.
DU208Goods 3D002 from the dual use list.
DU211Goods 3E001 from the dual use list.
DU215Goods 3E201 from the dual use list.
DU276Goods 6E201 from the dual use list.
DU636Goods 0E001 from the dual use list.
DU690Goods 3D225 from the dual use list.
DU700Goods 6D203 from the dual use list.
DU701Goods 6E203 from the dual use list.

Export control on restricted goods and technologies

IRR0264/12

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.
CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
CD983The competent authorities of the Member States, as listed in Annex II, may authorise, under such conditions as they deem appropriate, the sale, supply, transfer or export of equipment which might be used for internal repression as listed in Annex III provided that it is intended solely for the protective use of the personnel of the Union and its Member States in Iran (Article 1a (2) Regulation 359/2011)

Export control

IRR1338/24

Documents / references

X993Y890

Conditions

Y001Other conditions: X993— Import/export allowed after control
Y009Other conditions: Y890— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM977It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Iran’s capability to manufacture Unmanned Aerial Vehicles (UAVs) as listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in Iran or for use in Iran (article 2.1 of Council Regulation (EU) 2023/1529).The transit via the territory of Iran of the goods and technology, as referred to in the first subparagraph, exported from the Union, shall be prohibited.

Export control

IRR0267/12

Documents / references

Y243Y253Y254

Conditions

Y001Other conditions: Y243— Import/export allowed after control
Y010Other conditions: Y253— Import/export allowed after control
Y020Other conditions: Y254— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01046Article 8 of Regulation (EU) No 267/2012 (consolidated version)1.It shall be prohibited to sell, supply, transfer or export key equipment or technology listed in Annexes VI and VIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2.Annexes VI and VIA shall include key equipment and technology for the following key sectors of the oil and gas industry in Iran:(a) exploration of crude oil and natural gas;(b) production of crude oil and natural gas;(c) refining;(d) liquefaction of natural gas.3.Annexes VI and VIA shall also include key equipment and technology for the petrochemical industry in Iran.4.Annexes VI and VIA shall not include items included in the Common Military List, or in Annex I, II or IIA. Article 101.The prohibitions in Articles 8 and 9 shall not apply to:(a) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas as listed in Annex VI concluded before 30 September 2025, or ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(b) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology for the petrochemical industry as listed in Annex VI concluded before 30 September 2025, or of ancillary contracts necessary for the execution of such contracts, or by a contract or agreement concluded before 30 September 2025 and relating to an investment in Iran made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom;(c) the execution, until 1 January 2026, of transactions required by a trade contract concerning key equipment or technology in the exploration of crude oil and natural gas, production of crude oil and natural gas, refining, liquefaction of natural gas and for the petrochemical industry as listed in Annex VIA concluded before 30 September 2025 and relating to an investment in Iran in the exploration of crude oil and natural gas, production of crude oil and natural gas, and the refining, liquefaction of natural gas made before 30 September 2025, or relating to an investment in Iran in the petrochemical industry made before 30 September 2025, nor shall they prevent the execution of an obligation arising therefrom; or(d) the provision of technical assistance intended solely for the installation of equipment or technology delivered in accordance with points (a), (b) and (c),provided that the natural or legal person, entity or body seeking to engage in such transactions, or to provide assistance to such transactions, has notified, at least 20 working days in advance, the transaction or assistance to the competent authority of the Member State in which it is established.2.The prohibitions set out in Articles 8 and 9 shall be without prejudice to the execution of obligations arising from contracts referred to in Article 12(1), point (b), and Article 14(1), point (b), provided that those obligations arise from service contracts or ancillary contracts necessary for their execution and provided that the execution of those obligations has been authorised in advance by the competent authority concerned and the Member State concerned has informed the other Member States and the Commission of its intention to grant an authorisation.

Export control

IRR0267/12

Documents / references

Y255Y256

Conditions

Y010Other conditions: Y255— Import/export allowed after control
Y020Other conditions: Y256— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01045Article 10d of Regulation (EC) No 267/2012 (consolidated version)1. It shall be prohibited to sell, supply, transfer or export software as listed in Annex VIIA, directly or indirectly, to any Iranian person, entity or body, or for use in Iran.2. Annex VIIA shall include software for integrating industrial processes which is relevant to industries controlled directly or indirectly by the Islamic Revolutionary Guard Corps or which is relevant to Iran's nuclear, military or ballistic missile programme.Article 10f of Regulation (EC) No 267/2012 (consolidated version)The prohibitions in Articles 10d and 10e shall not apply to the execution, until 1 January 2026, of contracts concluded before 30 September 2025 or ancillary contracts necessary for the execution of such contracts.

Restriction on entry into free circulation

KPR1509/17

Documents / references

Y970

Conditions

Y001Other conditions: Y970— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

MG799Rapid prototyping, including additive manufacturing equipment
CD972If the goods declared are described in the "MG" footnote linked to the measure import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK shall be prohibited (Article 3.1.(c) of Regulation (EU) 2017/1509).

Export authorization

KPR1509/17

Documents / references

C076Y970

Conditions

Y001Other conditions: Y970— Import/export allowed after control
Y002Other conditions: C076— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD970If the goods declared are described in "MG" footnote linked to the measure an authorisation must be presented for the export, purchase or transport to DPRK of goods and technology according to Regulation (EU) 2017/1509 (Annex II, Part VI).
MG799Rapid prototyping, including additive manufacturing equipment
CD974It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK (Article 3.1.(a) of Regulation (EU) 2017/1509).By way of derogation from Article 3.1. the competent authority of the Member States, may authorise, under the terms and conditions it deems appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software to DPRK from Annex II of Regulation (EU) 2017/1509 (Article 8.1.)

Restriction on export

KPR1509/17

Documents / references

C077Y971

Conditions

Y001Other conditions: Y971— Import/export allowed after control
Y002Other conditions: C077— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD969If the goods declared are described in "MG" footnote linked to the measure an authorisation must be presented for the export, purchase or transport to DPRK of goods and technology according to Regulation (EU) 2017/1509 (Annex II, Part VIII).
CD974It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK (Article 3.1.(a) of Regulation (EU) 2017/1509).By way of derogation from Article 3.1. the competent authority of the Member States, may authorise, under the terms and conditions it deems appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software to DPRK from Annex II of Regulation (EU) 2017/1509 (Article 8.1.)
MG770Software for hydrodynamic calculations/modelling (except those used strictly for civilian purposes, such as but not limited to communal heating utilities)
MG769Software for radiation transport calculations/modelling
MG768Software for neutronic calculations/modelling

Import control

KPR1509/17

Documents / references

Y971

Conditions

Y001Other conditions: Y971— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD972If the goods declared are described in the "MG" footnote linked to the measure import, purchase or transfer, directly or indirectly, the goods and technology listed in Annex II from the DPRK, whether or not originating in the DPRK shall be prohibited (Article 3.1.(c) of Regulation (EU) 2017/1509).
MG770Software for hydrodynamic calculations/modelling (except those used strictly for civilian purposes, such as but not limited to communal heating utilities)
MG769Software for radiation transport calculations/modelling
MG768Software for neutronic calculations/modelling

Import control on restricted goods and technologies

KPR1509/17

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
DU023Goods 0D001 from the dual use list.
DU096Goods 1D001 from the dual use list.
DU097Goods 1D002 from the dual use list.
DU098Goods 1D101 from the dual use list.
DU099Goods 1D103 from the dual use list.
DU100Goods 1D201 from the dual use list.
DU101Goods 1E001 from the dual use list.
DU102Goods 1E002 from the dual use list.
DU103Goods 1E101 from the dual use list.
DU104Goods 1E102 from the dual use list.
DU105Goods 1E103 from the dual use list.
DU106Goods 1E104 from the dual use list.
DU107Goods 1E201 from the dual use list.
DU108Goods 1E202 from the dual use list.
DU109Goods 1E203 from the dual use list.
DU165Goods 2D001 from the dual use list.
DU166Goods 2D002 from the dual use list.
DU167Goods 2D101 from the dual use list.
DU168Goods 2D201 from the dual use list.
DU169Goods 2D202 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU172Goods 2E003 from the dual use list.
DU173Goods 2E101 from the dual use list.
DU174Goods 2E201 from the dual use list.
DU175Goods 2E301 from the dual use list.
DU207Goods 3D001 from the dual use list.
DU208Goods 3D002 from the dual use list.
DU209Goods 3D003 from the dual use list.
DU210Goods 3D101 from the dual use list.
DU211Goods 3E001 from the dual use list.
DU212Goods 3E002 from the dual use list.
DU213Goods 3E101 from the dual use list.
DU214Goods 3E102 from the dual use list.
DU215Goods 3E201 from the dual use list.
DU224Goods 4D001 from the dual use list.
DU225Goods 4D002 from the dual use list.
DU226Goods 4D003 from the dual use list.
DU227Goods 4E001 from the dual use list.
DU235Goods 5D001 from the dual use list.
DU236Goods 5D002 from the dual use list.
DU237Goods 5E001 from the dual use list.
DU238Goods 5E002 from the dual use list.
DU239Goods 5E101 from the dual use list.
DU267Goods 6D001 from the dual use list.
DU268Goods 6D002 from the dual use list.
DU269Goods 6D003 from the dual use list.
DU270Goods 6D102 from the dual use list.
DU271Goods 6D103 from the dual use list.
DU272Goods 6E001 from the dual use list.
DU273Goods 6E002 from the dual use list.
DU274Goods 6E003 from the dual use list.
DU275Goods 6E101 from the dual use list.
DU276Goods 6E201 from the dual use list.
DU299Goods 7D001 from the dual use list.
DU300Goods 7D002 from the dual use list.
DU301Goods 7D003 from the dual use list.
DU302Goods 7D101 from the dual use list.
DU303Goods 7D102 from the dual use list.
DU304Goods 7D103 from the dual use list.
DU305Goods 7E001 from the dual use list.
DU306Goods 7E002 from the dual use list.
DU307Goods 7E003 from the dual use list.
DU308Goods 7E004 from the dual use list.
DU309Goods 7E101 from the dual use list.
DU310Goods 7E102 from the dual use list.
DU311Goods 7E104 from the dual use list.
DU320Goods 8D001 from the dual use list.
DU321Goods 8D002 from the dual use list.
DU322Goods 8E001 from the dual use list.
DU323Goods 8E002 from the dual use list.
DU369Goods 9D001 from the dual use list.
DU370Goods 9D002 from the dual use list.
DU371Goods 9D003 from the dual use list.
DU372Goods 9D004 from the dual use list.
DU373Goods 9D101 from the dual use list.
DU374Goods 9D103 from the dual use list.
DU375Goods 9E001 from the dual use list.
DU376Goods 9E002 from the dual use list.
DU377Goods 9E003 from the dual use list.
DU378Goods 9E101 from the dual use list.
DU379Goods 9E102 from the dual use list.
DU394Goods 5D101 from the dual use list.
DU630Goods 9D104 from the dual use list.
DU631Goods 9D105 from the dual use list.
DU634Goods 3E003 from the dual use list.
DU636Goods 0E001 from the dual use list.
DU638Goods 3D004 from the dual use list.
DU645Goods 1D003 from the dual use list.

Export control on restricted goods and technologies

KPR1509/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
DU023Goods 0D001 from the dual use list.
DU096Goods 1D001 from the dual use list.
DU097Goods 1D002 from the dual use list.
DU098Goods 1D101 from the dual use list.
DU099Goods 1D103 from the dual use list.
DU100Goods 1D201 from the dual use list.
DU101Goods 1E001 from the dual use list.
DU102Goods 1E002 from the dual use list.
DU103Goods 1E101 from the dual use list.
DU104Goods 1E102 from the dual use list.
DU105Goods 1E103 from the dual use list.
DU106Goods 1E104 from the dual use list.
DU107Goods 1E201 from the dual use list.
DU108Goods 1E202 from the dual use list.
DU109Goods 1E203 from the dual use list.
DU165Goods 2D001 from the dual use list.
DU166Goods 2D002 from the dual use list.
DU167Goods 2D101 from the dual use list.
DU168Goods 2D201 from the dual use list.
DU169Goods 2D202 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU172Goods 2E003 from the dual use list.
DU173Goods 2E101 from the dual use list.
DU174Goods 2E201 from the dual use list.
DU175Goods 2E301 from the dual use list.
DU207Goods 3D001 from the dual use list.
DU208Goods 3D002 from the dual use list.
DU209Goods 3D003 from the dual use list.
DU210Goods 3D101 from the dual use list.
DU211Goods 3E001 from the dual use list.
DU212Goods 3E002 from the dual use list.
DU213Goods 3E101 from the dual use list.
DU214Goods 3E102 from the dual use list.
DU215Goods 3E201 from the dual use list.
DU224Goods 4D001 from the dual use list.
DU225Goods 4D002 from the dual use list.
DU226Goods 4D003 from the dual use list.
DU227Goods 4E001 from the dual use list.
DU235Goods 5D001 from the dual use list.
DU236Goods 5D002 from the dual use list.
DU237Goods 5E001 from the dual use list.
DU238Goods 5E002 from the dual use list.
DU239Goods 5E101 from the dual use list.
DU267Goods 6D001 from the dual use list.
DU268Goods 6D002 from the dual use list.
DU269Goods 6D003 from the dual use list.
DU270Goods 6D102 from the dual use list.
DU271Goods 6D103 from the dual use list.
DU272Goods 6E001 from the dual use list.
DU273Goods 6E002 from the dual use list.
DU274Goods 6E003 from the dual use list.
DU275Goods 6E101 from the dual use list.
DU276Goods 6E201 from the dual use list.
DU299Goods 7D001 from the dual use list.
DU300Goods 7D002 from the dual use list.
DU301Goods 7D003 from the dual use list.
DU302Goods 7D101 from the dual use list.
DU303Goods 7D102 from the dual use list.
DU304Goods 7D103 from the dual use list.
DU305Goods 7E001 from the dual use list.
DU306Goods 7E002 from the dual use list.
DU307Goods 7E003 from the dual use list.
DU308Goods 7E004 from the dual use list.
DU309Goods 7E101 from the dual use list.
DU310Goods 7E102 from the dual use list.
DU311Goods 7E104 from the dual use list.
DU320Goods 8D001 from the dual use list.
DU321Goods 8D002 from the dual use list.
DU322Goods 8E001 from the dual use list.
DU323Goods 8E002 from the dual use list.
DU369Goods 9D001 from the dual use list.
DU370Goods 9D002 from the dual use list.
DU371Goods 9D003 from the dual use list.
DU372Goods 9D004 from the dual use list.
DU373Goods 9D101 from the dual use list.
DU374Goods 9D103 from the dual use list.
DU375Goods 9E001 from the dual use list.
DU376Goods 9E002 from the dual use list.
DU377Goods 9E003 from the dual use list.
DU378Goods 9E101 from the dual use list.
DU379Goods 9E102 from the dual use list.
DU394Goods 5D101 from the dual use list.
DU630Goods 9D104 from the dual use list.
DU631Goods 9D105 from the dual use list.
DU634Goods 3E003 from the dual use list.
DU636Goods 0E001 from the dual use list.
DU638Goods 3D004 from the dual use list.
DU645Goods 1D003 from the dual use list.

Export control

KPR1509/17

Documents / references

C052Y753

Conditions

Y001Other conditions: Y753— Import/export allowed after control
Y005Other conditions: C052— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD01000Aricle 3 (REG 2017/1509):a) It shall be prohibited: (a) to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK.Article 8.by way of derogation from Article 3(1) and Article 7(1), the competent authorities of the Member States may authorise, under the terms and conditions they deem appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software, referred to in point (a) and (b) of Article 3(1) or the assistance or brokering services referred to in Article 7(1), provided that the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes.

Import control on restricted goods and technologies

LYR0044/16

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.

Export control on restricted goods and technologies

LYR0044/16

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.

Export control on restricted goods and technologies

MMR0401/13

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD905It shall be prohibited to sell, supply, transfer or export, directly or indirectly, equipment, technology or software identified in Annex III, whether or not originating in the Union, to any person, entity or body in Myanmar/Burma or for use in Myanmar/Burma, unless the competent authority of the relevant Member State, as identified on the websites listed in Annex II, has given prior authorisation (Article 3b(1) of Council Regulation (EU) 401/2013).
TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Export control

RUR0833/14

Documents / references

X819Y939

Conditions

Y001Other conditions: X819— Import/export allowed after control
Y030Other conditions: Y939— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01007It shall be prohibited to sell, supply, transfer, export or provide, directly or indirectly, software as listed in Annex II to Council Regulation (EU) No 833/2014, to any natural or legal person, entity or body in Russia, including its Exclusive Economic Zone and Continental Shelf, or for use in Russia, including its Exclusive Economic Zone and Continental Shelf.

Import/export restriction - Common Military List (CML) goods

RUR0833/14

Documents / references

Y692Y759

Conditions

B001Presentation of a certificate/licence/document: Y759— Import/export allowed after control
B010Presentation of a certificate/licence/document: Y692— Import/export allowed after control
B099Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01028It shall be prohibited to:(a) export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia;(b) import, directly or indirectly, the goods and technology listed in the Common Military List into the Union if they originate in Russia or are exported from Russia.

Export control

RUR0833/14

Documents / references

X840X990X991Y987Y995

Conditions

Y001Other conditions: X990— Import/export allowed after control
Y002Other conditions: X991— Import/export allowed after control
Y010Other conditions: Y987— Import/export allowed after control
Y020Other conditions: Y995— Import/export allowed after control
Y071Other conditions: X840— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)
CD903Regulation (EU) No 833/2014 (Article 2a):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as listed in Annex VII, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.

Export control

RUR0833/14

Documents / references

X828X842Y689Y876Y894Y895

Conditions

Y001Other conditions: X842— Import/export allowed after control
Y005Other conditions: X828— Import/export allowed after control
Y010Other conditions: Y895— Import/export allowed after control
Y020Other conditions: Y894— Import/export allowed after control
Y030Other conditions: Y876— Import/export allowed after control
Y050Other conditions: Y689— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01052It shall be prohibited to sell, supply, transfer, export or provide software listed in Annex II, directly or indirectly, to any natural or legal person, entity or body in Russia, including its exclusive economic zone and continental shelf, or for use in Russia, including its exclusive economic zone and continental shelf. Council Regulation (EU) No 833/2014 Article 3(1a).

Restriction on entry into free circulation

SYR1332/13

Notes

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Restriction on entry into free circulation

SYR1332/13

Notes

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Restriction on entry into free circulation

SYR1332/13

Notes

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Restriction on entry into free circulation

SYR1332/13

Export control on restricted goods and technologies

SYR0509/12

Documents / references

Y920Y921

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: Y921— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD635The competent authorities in the Member States, as identified on the websites listed in Annex III, may grant, under such terms and conditions as they deem appropriate, an authorisation for a transaction in relation to equipment, goods or technology as listed in Annex IA, provided that the equipment, goods or technology are for food, agricultural, medical or other humanitarian purposes
CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
DU101Goods 1E001 from the dual use list.
DU170Goods 2E001 from the dual use list.
DU171Goods 2E002 from the dual use list.
DU175Goods 2E301 from the dual use list.
TM799Goods from Art 2, 2a of Regulation (EU) No 36/2012.
DU370Goods 9D002 from the dual use list.
DU375Goods 9E001 from the dual use list.
DU376Goods 9E002 from the dual use list.
DU378Goods 9E101 from the dual use list.
DU379Goods 9E102 from the dual use list.
DU645Goods 1D003 from the dual use list.
DU369Goods 9D001 from the dual use list.
TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.

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 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.

Export control

UAR0263/22

Documents / references

X864Y766Y885

Conditions

Y001Other conditions: X864— Import/export allowed after control
Y005Other conditions: Y766— Import/export allowed after control
Y007Other conditions: Y885— 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.

Export control

UAR0692/14

Documents / references

X859Y871Y883

Conditions

Y001Other conditions: X859— Import/export allowed after control
Y020Other conditions: Y883— Import/export allowed after control
Y030Other conditions: Y871— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD955According to Article 2c of Council Regulation (EU) 692/2014:2b. It shall be prohibited to sell, supply, transfer, export, or provide, directly or indirectly, software for the management of enterprises and software for industrial design and manufacture as listed in Annex IV to legal persons, entities or bodies in Crimea or Sevastopol.6. Paragraphs 2, 2a and 2b shall not apply to the sale, supply, transfer, export, or provision of services necessary for public health emergencies, the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment, or as a response to natural disasters.7. By way of derogation from paragraph 2b, the competent authorities may authorise the provision of services referred to therein, under such conditions as they deem appropriate, after having determined that those services are necessary for the contribution of Ukrainian nationals to international open-source projects.8. By way of derogation from paragraphs 1, 2, 2a, 2b and 3, the competent authorities may authorise the sale, supply, transfer, export, or provision of the services referred to therein, under such conditions as they deem appropriate, after having determined that this is necessary for:(a) humanitarian purposes, such as delivering or facilitating the delivery of assistance, including medical supplies, food, or the transfer of humanitarian workers and related assistance, or for evacuations;(b) civil society activities that directly promote democracy, human rights or the rule of law in Crimea or Sevastopol;(c) the functioning of international organisations enjoying immunities in accordance with international law located in Crimea or Sevastopol;(d) ensuring critical energy supply within the Union and the purchase, import or transport into the Union of titanium, aluminium, copper, nickel, palladium and iron ore;(e) ensuring the continuous operation of infrastructures, hardware and software which are critical for human health and safety, or the safety of the environment;(f) the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development;(g) the provision of electronic communication services by Union tele communication operators necessary for the operation, maintenance and security, including cybersecurity, of electronic communication services, in Ukraine, in the Union, between Ukraine and the Union, and for data centre services in the Union.

Export control on restricted goods and technologies

VER2063/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD800The competent authorities of the Member States, as listed in Annex III, may authorise, under such conditions as they deem appropriate, the sale, supply, transfer or export of equipment which might be used for internal repression as listed in Annex I provided that it is intended solely for the protective use of the personnel of the Union and its Member States
TM934It is prohibited to sell, supply, transfer or export, directly or indirectly, the equipment, technology and software listed in Annex II, whether or not originating in the Union, to any person, entity or body in, or for use in, Venezuela without the prior authorisation of the competent authority of the Member State concerned, as identified on the websites listed in Annex III (Article 6 (1) of Council Regulation (EU) 2017/2063).
TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.

Export control on restricted goods and technologies

ZWR0284/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM636Specific technology for the development, production or use of the items specified in the annex containing the list of equipment which might be used for internal repression.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Binding Tariff Information

BTI classification examples

DEgold009/25-1

Advent calendar crime puzzle game set

paperGRI 1GRI 3bGRI 5bGRI 6

SKgold7/25/430

Laminated paper label with rubber bands for vehicle dashboard

paperGRI 1GRI 6

DEgold009/24-1

Escape room game set with printed paper components

paperGRI 1GRI 3bGRI 5bGRI 6

DEgold295/24-1

Advent calendar crime puzzle game set

paperGRI 1GRI 3bGRI 5bGRI 6

FRsilver03803-03

Printed leaflets for Chinese language learning

paperGRI 1GRI 5aGRI 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.

Classification

CN code 490110 covers printed books, brochures, leaflets and similar printed matter in single sheets whether or not folded. These are traditional publications including fiction, textbooks, encyclopaedias, manuals and comics.

VAT exemptions and regulations

Books benefit from reduced VAT rates in most EU member states. Book imports are duty-free. Copyright protection applies under Directive 2001/29/EC. Import of pirated copies is prohibited.

Import and trade

Standard customs documentation. Zero duty rate. Transport in cartons with moisture protection. Major print exporters China, USA, UK and Germany.

Zero duty and reduced VAT on printed books CN 4901 10

Printed books CN 4901 10 benefit from zero customs duty in the EU. Reduced VAT rates apply in most EU member states. Classification requires the publication to be printed on paper – electronic books are classified separately. No special import permits are needed, but content must comply with EU law.

Frequently asked questions

Is there a zero customs duty on books?

Yes. Printed books under CN 490110 have zero duty in the EU tariff. VAT is regulated nationally with rates from 0 to 10 percent.

Does importing books from China require special permits?

No special permits but standard customs procedures apply. Customs may check for copyright violations.

Are e-books classified under the same code?

No. E-books as digital products are not physical goods and not subject to CN classification. Digital VAT rules apply separately.

Are printed books CN 4901 10 exempt from EU customs duty?

Yes, printed books CN 4901 10 benefit from zero customs duty in the EU. Reduced VAT rates apply in most member states. No special import permits are required.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "In single sheets, whether or not folded" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "In single sheets, whether or not folded" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate