What is the customs duty for Hand-made (code 9602000010)?

The standard EU customs duty rate for code 9602000010 is 2.2%. 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 9602000010?

The standard import VAT rate is 23%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 9602000010?

Importing goods under code 9602000010 may require 19 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 9602000010?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 9602000010, and the calculator will compute the duty, VAT, and total import cost.

9602 00 00 10 — Hand-made

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9602000010

MISCELLANEOUS MANUFACTURED ARTICLES›Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin›Materiały do rzeźbienia pochodzenia roślinnego lub mineralnego, obrobione oraz artykuły z takich materiałów; formowane lub rzeźbione artykuły z wosku, stearyny, gum i żywic naturalnych lub mas modelarskich, oraz pozostałe artykuły formowane lub rzeźbione, gdzie indziej niewymienione ani niewłączone; obrobiona, nieutwardzona żelatyna (z wyjątkiem żelatyny objętej pozycją 3503) oraz artykuły z nieutwardzonej żelatyny, gdzie indziej niesklasyfikowane

Hand-made

Standard EU duty

2.2%

VAT

23%

Additional duties / sanctions

0 rules

Docs required

19 docs

7P027P45N853Y930Y072Y073+13

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES	Third country duty	2.2%	—	R2261/98

Preferences

ERGA OMNES 0%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%HANDY 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

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.

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).

TM589The following shall be considered hand-made products: (a) cottage industry products made entirely by hand; (b) cottage industry products which have the character of products made by hand; (c) garments or other textile products obtained manually from fabrics woven on looms operated solely by hand or foot and essentially sewn by hand or sewn by sewing-machines operated solely by hand or foot.

CD001Eligibility to benefit from this tariff quota is subject to the presentation of a certificate, recognised by the competent Community authorities, attesting that the products concerned are hand-made (R 2000/0032 - OJ No L 5).

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.

Border control

ERGA OMNESP1612/11

Documents / references

7P027P45

Conditions

C001Presentation of a certificate/licence/document: 7P02— Import allowed
C002Presentation of a certificate/licence/document: 7P45— Import allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed

Notes

SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading

Border control

ERGA OMNESP1612/11

Veterinary control

ALLTC (excl. AD, CH, SM, LI, NO, IS)R0632/21

Documents / references

N853Y930

Conditions

Y001Other conditions: N853— Import/export allowed after control
Y002Other conditions: Y930— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

Veterinary control

EUR0632/21

Documents / references

N853Y072Y073Y076Y077Y078Y079Y151Y930

Conditions

B001Presentation of a certificate/licence/document: N853— Import/export allowed after control
B002Presentation of a certificate/licence/document: Y072— Import/export allowed after control
B003Presentation of a certificate/licence/document: Y073— Import/export allowed after control
B004Presentation of a certificate/licence/document: Y076— Import/export allowed after control
B005Presentation of a certificate/licence/document: Y077— Import/export allowed after control
B006Presentation of a certificate/licence/document: Y078— Import/export allowed after control
B007Presentation of a certificate/licence/document: Y079— Import/export allowed after control
B008Presentation of a certificate/licence/document: Y930— Import/export allowed after control
B015Presentation of a certificate/licence/document: Y151— Import/export allowed after control
B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Notes

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.
CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

Import control

KPR1509/17

Documents / references

Y038Y962

Conditions

Y001Other conditions: Y038— Import/export allowed after control
Y002Other conditions: Y962— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD721By way of derogation from the prohibition in Article 13 of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise the import, purchase or transfer, provided that the Member State concerned has obtained the advance approval of the Sanctions Committee on a case-by-case basis.
TM512Goods from the Annex X of Regulation (EU) 2017/1509 (Statues)
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

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.

Binding Tariff Information

BTI classification examples

DEgold456/24-1

Bird perch with coconut shell feeder

łupina kokosaGRI 1GRI 2bGRI 3bGRI 6

DEgold576/25-1

Empty gelatin capsules for pharmaceuticals

nieutwardzona żelatynaGRI 1GRI 6

FRgold25-07701

Paraffin wax animal decorations with LED lights

parafinaGRI 1GRI 3bGRI 6

DKgold-1023472

Coconut shell bowl decorated with mosaic

łupina kokosaGRI 1GRI 3bGRI 6

SIgold024/0063

Empty gelatin capsules for dietary supplements

żelatyna neutralnaGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "Hand-made" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Hand-made" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate