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FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS›Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

Sleeping bags

Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
Y922Y935E012Y903L152Y727+10
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.7%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
ERGA OMNESAirworthiness tariff suspension0%2 condition(s)R1517/18
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 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%Mercosur 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%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM510
1. 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 22 10, 8903 23 10, 8903 32 10, 8903 33 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.
EU003
According 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.
CD333
The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
TM904
Preferences 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 “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD727
Eligibility 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).
CD906
The 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
CD500
Eligibility 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.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
5

Binding Tariff Information

BTI classification examples

DEgold193/24-1

Polyester sleeping bag with hood and compression sack

tekstyl poliestrowyGRI 1GRI 5bGRI 6
DEgold000/24-1

Polyester sleeping bag with storage bag

woven fabricGRI 1GRI 5bGRI 6
DEgold252/24-1

Rectangular sleeping bag convertible to blanket

woven fabricGRI 1GRI 5bGRI 6
DEgold724/25-4

Seven-piece camping set (tent, chairs, mats, sleeping bags)

woven fabricGRI 1GRI 3bGRI 5bGRI 6
DEgold598/23-1

Lightweight mummy sleeping bag with polyester shell and padding

tekstyl poliestrowyGRI 1GRI 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.

Classification scope of subheading 940430 - sleeping bags

Subheading 940430 of the Combined Nomenclature covers sleeping bags of all types and intended uses: summer, three-season and all-season camping bags; extreme cold and expedition bags; military and tactical bags; trekking and mountaineering bags - irrespective of the fill material (goose or duck down, synthetic down, PrimaLoft, Hollofil, other synthetic fibres) or the outer and inner shell fabric (nylon, polyester, cotton, technical fabrics such as Pertex Quantum or Ripstop). The essential classification criterion is the primary function of the article: a sleeping bag must be designed to sleep inside, not merely to serve as a blanket or throw. Infant and children's sleeping bags are classified here provided they take the form of a closed sack with a zip or other fastening for sleeping. Sleeping mats and camping pads (self-inflating or foam-based) as separate items are classified under subheading 940429. Bivy sacks (waterproof outer shells without thermal insulation) may fall under chapters 62 or 63 if their essential function is waterproof protection rather than thermal insulation. Sleeping bags with an integrated insulation mat are classified according to their essential character. Classification follows the GRI of the Combined Nomenclature, Rules 1 and 6, with reference to the HS Explanatory Notes to heading 9404. Binding Tariff Information (BTI) ruling is recommended in cases of classification doubt.

GPSR, REACH and regulatory requirements for sleeping bags

Imports of sleeping bags under subheading 940430 into the European Union have been subject to the General Product Safety Regulation GPSR (EU) 2023/988 since 13 December 2024. The importer must conduct a risk assessment covering physical hazards (suffocation or overheating risk for infants), chemical hazards (REACH-restricted substances in shell and fill) and flammability (particularly for children's sleeping bags). A responsible person established in the EU must be designated; technical documentation must be retained for 10 years. The REACH Regulation (EC) 1907/2006 imposes restrictions on the chemical composition: azo dyes releasing aromatic amines restricted in skin-contact articles above 30 mg/kg (Annex XVII); SVHC substances on the ECHA Candidate List in DWR coatings - PFOA and its salts are prohibited under Regulation (EU) 2019/1021; manufacturers have transitioned to C6 or fluorine-free DWR alternatives; biocides (mould inhibitors, antibacterial agents) in fabrics and fills must be authorised under BPR (EU) 528/2012. Down and feather fills are subject to Regulation (EU) No 1007/2011 - the label must state the percentage fill composition. Down products may be subject to animal welfare requirements regarding live plucking prohibitions. Sleeping bags do not require CE marking but must fulfil all GPSR requirements for lawful EU market access. Military sleeping bags procured by governmental authorities for armed forces may be subject to specific customs procedures.

Duty rates, rules of origin and classification pitfalls for subheading 940430

MFN duty rates for subheading 940430 must be verified in the European Commission's TARIC database before each import transaction. Sleeping bags imported into the EU originate primarily from China, Bangladesh, Cambodia and Vietnam. Anti-dumping measures or restrictions from EU sanctions against Russia and Belarus should be checked in TARIC. Preferential rates may be available under EU FTA agreements: EVFTA (Vietnam), EBA for Cambodia (status to be verified) and EBA for Bangladesh (Everything But Arms). The condition is compliance with rules of origin and valid proof: EUR.1 certificate, invoice declaration or REX statement. GSP cumulation rules should be verified in the relevant preferential agreement. Common classification pitfalls: confusion between sleeping bags (940430) and textile blankets (heading 6301); confusion with sleepwear overalls (chapters 61 or 62); incorrect classification of down sleeping bags as duvets (subheading 940490). Bivy sacks without thermal insulation may fall under chapters 62 or 63. Sets comprising a sleeping bag and sleeping mat should be classified separately or as a set by essential element. The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documents: commercial invoice with CN code, transport document, technical specification with fill and shell composition, REACH compliance declaration, and - for preferential rates - valid proof of origin. Duty rates must be verified in TARIC.

Classification and import of sleeping bags camping military - subheading CN 9404

Subheading CN 9404 30 covers sleeping bags camping military. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.

Frequently asked questions

Are sleeping bags with DWR coating containing PFAS compliant with EU import requirements?
DWR coatings based on PFOA and its long-chain salts (C8 chemistry) are prohibited in the EU under Regulation (EU) 2019/1021 on persistent organic pollutants. Imported sleeping bags must not contain PFOA above 1 ppb (ng/g). Shorter-chain C6 alternatives (e.g. PFHxA-based) are still in use, but the EU is advancing further restrictions on long-chain PFAS under the REACH restriction process. Fluorine-free DWR alternatives are increasingly adopted by manufacturers. Importers should request from the manufacturer a written declaration of absence of prohibited PFAS, laboratory test results using LC-MS/MS methodology, and documentation on the DWR alternative employed. Duty rates should be verified in the European Commission's TARIC database.
How should an infant sleeping bag be classified and what safety standards apply?
Infant and toddler sleeping bags in the form of a closed sack for sleeping are classified under subheading 940430. They are subject to the GPSR (EU) 2023/988, which requires a risk assessment addressing hazards specific to infants and young children: risk of suffocation (restriction of movement, risk of face covering), overheating and flammability. No mandatory harmonised standard specific to infant sleeping bags exists in the EU, but manufacturers commonly reference EN 7175 or national safety standards. The importer must hold technical documentation confirming the risk assessment, and the responsible person established in the EU must be identifiable on the product. Duty rates should be verified in the TARIC system.
What documents are required when importing sleeping bags into the European Union?
Importing sleeping bags under subheading 940430 into the EU requires: a commercial invoice with the correct CN code and product description (fill type and percentage, shell fabric composition), transport document (CMR, B/L or AWB), and the importer's EORI number. The importer must hold a manufacturer's declaration regarding REACH-restricted substances (azo dyes, PFAS, SVHC substances) and GPSR technical documentation. For preferential duty rates, an EUR.1 certificate, invoice declaration or REX statement is required. The product label must state the fill and shell composition in accordance with Regulation (EU) No 1007/2011 on textile fibre names. Duty rates must be verified in TARIC.
How to correctly classify sleeping bags camping military under CN 9404 30?
Sleeping bags camping military are classified under subheading CN 9404 30 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI rulin

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate