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96089900
MISCELLANEOUS MANUFACTURED ARTICLESBallpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609

Other

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
C400Y900N954U045U078U079+2
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%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.
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.

Scope of classification under subheading 960899 — parts of writing instruments

Subheading 960899 of the Combined Nomenclature covers parts of ballpoint pens, fountain pens, propelling pencils, felt-tipped pens and other writing instruments of heading 9608, not classified under more specific subheadings. This includes barrels (pen bodies), caps, metal and plastic clips, retraction mechanisms (click and twist mechanisms), springs and sealing rings used in ballpoint pens, connecting sleeves and barrel couplings, metal-trimmed or plastic decorative finishing elements, blanks and ferrules without refill. Subheading 960899 is a residual subheading covering all identifiable parts of writing instruments of heading 9608 that are not captured by subheading 960891 (nibs). The key classification criterion is the identifiability of the element as a component of a specific writing instrument under heading 9608: it must be clearly designed for and necessary to the functioning of a pen, ballpoint or propelling pencil. General-purpose parts suitable for use in various articles are classified under the relevant material headings (e.g. Chapter 73 for steel parts, Chapter 39 for plastics). In case of doubt, a BTI ruling and review of the EBTI database are recommended.

Regulatory requirements for importing writing instrument parts

Import of writing instrument parts under subheading 960899 is subject to Regulation (EU) 2023/988 (GPSR), applicable from 13 December 2024. The importer must conduct a product risk assessment, retain technical documentation for at least 10 years and designate an EU-based responsible economic operator. Plastic barrels and components must comply with REACH Regulation (EC) No 1907/2006 — substances listed in Annex XVII, including phthalates in PVC, bisphenol A (BPA), azo dyes and heavy metals above permitted limits, are prohibited. Metal clips and decorative elements in skin contact are subject to nickel release restrictions (Annex XVII, entry 27). Plastic components intended for use in products for children (e.g. parts for school felt-tipped pens) may require verification against EN 71-9 (toys — chemical properties). The importer must hold an EORI number and lodge a customs declaration with the correct CN code. Required documentation includes a commercial invoice, transport document, REACH compliance declaration and, for preferential duty rates, a valid proof of origin (EUR.1, REX declaration or invoice declaration). MFN duty rates and trade measures must be verified in the European Commission TARIC database.

Customs duties and tariff classification for subheading 960899

MFN duty rates for subheading 960899 must be verified in the current European Commission TARIC database. A significant proportion of plastic and metal writing instrument parts is imported from China and other Asian countries — the importer should check in TARIC whether anti-dumping or countervailing duties apply to the given CN code and country of origin. Preferential duty rates may be available under EU FTAs or the GSP for developing countries, provided rules of origin are satisfied and a valid proof of origin is submitted. The key classification pitfall is confusing parts of writing instruments (960899) with finished writing instruments (e.g. ballpoint pens — 960810, fountain pens — 960830) or with general plastic articles (Chapter 39) and metal goods (Chapter 73). Classification under 960899 is determined by the clear intended use of the element as a replacement or assembly part for a writing instrument under heading 9608 — not by material. Fountain pen nibs are classified separately under 960891. Clips, mechanisms and barrels imported in bulk without assembled pens are classified under 960899, provided the importer can document their intended use. In case of doubt, a BTI ruling is recommended. Duty rates and trade measures should be verified in TARIC.

Classification and import of parts of pens and pencils – subheading CN 9608 99

Subheading CN 9608 99 covers parts of pens and pencils. 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 is classified under subheading 960899 of the customs tariff?
Subheading 960899 covers parts of ballpoint pens, fountain pens, propelling pencils and other writing instruments of heading 9608, not captured by subheading 960891 (nibs): barrels, caps, metal and plastic clips, refill retraction mechanisms, springs, seals, sleeves and connecting parts. It is a residual subheading for all identifiable writing instrument parts that are not nibs. Finished writing instruments are classified under the relevant subheadings 9608 10-960840. General plastic or metal parts not identifiable as writing instrument components are classified under Chapters 39 or 73. In case of doubt, a BTI ruling is recommended.
How to distinguish parts under subheading 960899 from plastic and metal articles?
The key criterion distinguishing subheading 960899 from material chapters (39, 73) is the clear and documented intended use of the element as a component of a writing instrument under heading 9608. A plastic ballpoint pen barrel designed with a refill bore and cap thread is classified under 960899, not Chapter 39 — despite being made of plastic. Similarly, a metal clip profiled with a pen-attachment hook is classified under 960899, not Chapter 73. Multi-purpose elements without a clear intended use as a writing instrument part may require classification under material chapters. In case of doubt, a BTI ruling and review of the EBTI database are recommended. Duty rates should be verified in TARIC.
What GPSR and REACH requirements apply to importing plastic pen barrels?
Plastic barrels and parts of writing instruments under subheading 960899 are subject to GPSR Regulation (EU) 2023/988 — the importer must carry out a risk assessment and retain technical documentation for at least 10 years. REACH Regulation (EC) No 1907/2006 prohibits phthalates (DEHP, DBP, BBP, DIBP) in PVC articles, heavy metals in dyes and coatings above permitted limits, and SVHC substances above 0.1% w/w requiring supply chain communication. Metal parts in skin contact are subject to nickel release restrictions. Duty rates and trade measures must be verified in the European Commission TARIC database.
How to correctly classify parts of pens and pencils under CN 9608 99?
Parts of pens and pencils are classified under subheading CN 9608 99 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