96035000
MISCELLANEOUS MANUFACTURED ARTICLES›Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
Other brushes constituting parts of machines, appliances or vehicles
Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
7 docs
Y922N954U045U078U079Y997+1
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | — | 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%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
CD333The 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.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control on cat and dog furERGA OMNESR1523/07
Import control on cat and dog fur
ERGA OMNESR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922— Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
Export control on cat and dog furALLTCR1523/07
Export control on cat and dog fur
ALLTCR1523/07
Documents / references
Y922
Conditions
- B001Presentation of a certificate/licence/document: Y922— Import/export allowed after control
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).
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
960310Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles960321Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances - Toothbrushes, including dental-plate brushes960329Other960330Artists' brushes, writing brushes and similar brushes for the application of cosmetics960340Paint, distemper, varnish or similar brushes (other than brushes of subheading|9603|30); paint pads and rollers960390Other
5
Binding Tariff Information
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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.
What are brushes constituting parts of machines?
CN code 960350 covers brushes specifically designed and manufactured as integral components of industrial machinery, production equipment, and technological installations. These are not household or handheld tools but precision components integrated into mechanical systems. The category includes roller brushes used in printing, cleaning, and polishing machines, disc brushes fitted to machine tools and grinders, as well as brush modules built into surface treatment lines for metals, wood, and plastics. Bristle materials are selected according to technical function, including steel wire, brass wire, nylon filaments, and natural fibre. These brushes must meet strict dimensional and durability standards because they operate at high rotational speeds or under significant mechanical loads. Classification under 960350 requires confirmation that the product is an integral subassembly of a machine rather than a standalone tool. Documentation from the original equipment manufacturer is essential to support the correct tariff heading.
Industrial applications of machine brushes
Machine brushes classified under 960350 are used across a wide range of industries. In metallurgy, roller brushes remove scale and clean steel sheets after hot rolling. In the woodworking industry, disc and roller brushes sand, profile, and distress wood surfaces to give finished products their final texture. The electronics industry uses delicate copper and carbon fibre brushes to clean printed circuit boards. In printing machines, brushes dissipate static charges and clean printing cylinders. Roller brushes are essential in automated vehicle washing and drying lines, while carbon brushes serve as electrical contacts in motors and generators. Selecting the correct CN code requires analysis of the product's intended use, since carbon brushes forming part of an electric motor may be subject to different regulations compared to mechanical cleaning brushes. Importers and exporters should verify classification with reference to the product's technical specification and its relationship to the host machine.
Customs and trade aspects for machine brush imports
When clearing goods classified under 960350, complete technical documentation confirming the product's use as a machine part must be provided. The key document is the manufacturer's specification identifying the host machine and the brush mounting method. The country of origin affects applicable duty rates and tariff preferences arising from trade agreements concluded by the European Union. Importers should verify whether the product is subject to safeguard measures, quantitative restrictions, or registration obligations under machinery safety regulations. Customs value is determined in accordance with the Union Customs Code, taking into account the transaction price plus transport and insurance costs to the first point of entry into the EU customs territory. Where there is doubt about tariff classification, applying for Binding Tariff Information ruling is recommended. Proper classification avoids the risk of underpayment or overpayment of import duties.
Classification and import of industrial machine brushes – subheading CN 9603 50
Subheading CN 9603 50 covers industrial machine brushes. 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
What distinguishes CN 960350 from CN 960390?
CN 960350 covers only brushes designed as integral parts of machines and industrial equipment that are inherently linked to a host machine. CN 960390 covers other brushes, brooms, mops, and squeegees intended for standalone use and not necessarily forming part of a larger device. The key classification criterion is the product's function and the way it is used in connection with the host machine, which must be confirmed by technical documentation.
What documents are needed when importing machine brushes?
Importing goods under CN 960350 requires a commercial invoice with a detailed technical description, packing list, transport document, and a technical specification or datasheet confirming that the brush is a dedicated part of a machine. For goods from certain countries, a certificate of origin may be required to benefit from preferential tariff rates under EU trade agreements. Binding Tariff Information ruling can also provide legal certainty on classification.
Do machine brushes require CE marking?
Brushes constituting parts of machines may be subject to the Machinery Directive or other European directives if they form part of a machine placed on the EU market. As components, they may require an incorporation declaration rather than full CE marking on the brush itself. Compliance requirements should be verified with the host machine manufacturer or a notified conformity assessment body, as the obligations depend on the specific directive applicable to the finished machine.
How to correctly classify industrial machine brushes under CN 9603 50?
Industrial machine brushes are classified under subheading CN 9603 50 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 ruling is
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