83052000
MISCELLANEOUS ARTICLES OF BASE METAL›Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
Staples in strips
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | - | R2261/98 |
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.
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
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%Codes in the same group
5
Binding Tariff Information
BTI classification examples
DEgold681/25-1
Galvanized steel wire staples in strips
steelGRI 1GRI 6
DEgold783/23-1
Zinc-plated steel staples for pneumatic staplers
steelGRI 1GRI 6GRI 5b
DEgold855/24-1
Staples in strips for staplers
steelGRI 1GRI 5bGRI 6
DEgold625/23-1
Zinc-plated steel wire staples in strips
steelGRI 1GRI 6
DEgold769/25-1
Plastic-coated steel paper clips
steelGRI 1GRI 2bGRI 5bGRI 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.
Scope of subheading 8305 20 of the customs tariff
Subheading 8305 20 of the Combined Nomenclature (CN) covers staples in strips, bands or rolls intended for use in office staplers, upholstery staple guns and construction/nail guns. The classification scope includes standard office staples in strips for manual and electric staplers, upholstery staples in strips (for pneumatic or electric upholstery staple guns), construction and cable-clip staples used for fixing cables, conduit, membranes and wooden elements (for pneumatic or electric nailers), and hair extension staples in strips. The decisive classification criterion is the presentation of the articles in strips, bands or rolls, which distinguishes them from loose staples. Subheading 8305 20 covers staples of steel, copper or other base metals. Classification follows GRI Rules 1 and 6 and the Notes to Chapter 83. In case of classification doubt, Binding Tariff Information (BTI) ruling is recommended via the EBTI system.
Duty rates and trade measures for subheading 8305 20
MFN duty rates for goods under subheading 8305 20 must be verified in the current European Commission TARIC database. Staples in strips imported from China and other Asian countries are particularly exposed to EU anti-dumping and countervailing measures given the high volume of imports of these articles. Importers must check in TARIC whether anti-dumping (AD) or countervailing duty (CVD) measures apply to the relevant TARIC code (10-digit) and country of origin. Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. Preferential rates may be available under EU free trade agreements, including CETA, EU-Japan EPA, EU-Korea and the GSP for developing countries, subject to compliance with rules of origin and presentation of a valid proof of origin (EUR.1, REX). Current duty rates and trade measures must be verified in TARIC.
Import requirements for staples in strips under subheading 8305 20
Imports of staples in strips under subheading 8305 20 into the European Union must comply with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documentation includes a commercial invoice with a technical description of the goods (type of staple, wire gauge, leg dimensions, material, intended use: office, upholstery or construction), packing list and transport document (CMR, B/L or AWB). Articles must comply with the requirements of REACH Regulation (EC No 1907/2006) regarding hazardous substances in zinc, nickel or paint coatings. Construction staples used in electrical installations may be subject to additional safety standards. A valid proof of origin is required for preferential duty rates. Current customs requirements and duty rates must be verified in TARIC.
Staples - classification and duty rates
CN code 8305 20 covers staples in strips for staplers of base metal. Import into the EU is subject to standard TARIC duty rates. Products must meet relevant EN standards and REACH requirements for chemical substances in metals. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.
Frequently asked questions
How are staples under subheading 8305 20 distinguished from nails and clips?
Subheading 8305 20 covers exclusively staples presented in strips, bands or rolls (strip staples), designed for office, upholstery and construction staplers. Steel nails are classified under heading 7317, wire staples and fence clips under other subheadings of Chapter 73. The key criteria are the strip presentation form and the intended use in a stapler or staple gun. The Notes to Chapter 83 of the CN define the scope of this subheading. In case of doubt, a BTI ruling is recommended. Duty rates must be verified in TARIC.
Are staples in strips from China subject to anti-dumping duties when imported into the EU?
Staples in strips imported from China may be subject to EU anti-dumping or countervailing duties if the European Commission has imposed such measures. The existence and level of AD/CVD measures for the specific TARIC code (10-digit) and country of origin must be verified in the TARIC database before each import, as these measures are regularly reviewed and updated. Imports from Russia and Belarus may be subject to EU sanctions. Current measures must be verified in TARIC.
What documents are required for importing construction and office staples in strips?
Required documents for imports under subheading 8305 20: commercial invoice with technical description (staple type, dimensions, material, intended use), packing list, transport document (CMR, B/L or AWB) and the importer's EORI number. A valid certificate or declaration of origin (EUR.1, REX) is required for preferential rates. Articles must comply with REACH requirements. In the presence of anti-dumping measures, the importer must provide proof of actual country of origin. Current requirements must be verified in the European Commission's TARIC database.
What duty rate applies to staples in strips for staplers CN 8305 20?
The duty rate for staples in strips for staplers CN 8305 20 is set by TARIC and depends on the country of origin. Preferential rates may apply under EU trade agreements.
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