83059000
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
Other, including parts
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
DEgold769/25-1
Plastic-coated steel paper clips
steelGRI 1GRI 2bGRI 5bGRI 6
DEgold947/25-1
Base metal clamping devices for paper
base metal (steel)GRI 1GRI 6
DEgold371/25-1
Stainless steel magnetic clips set of 4
stainless steelGRI 1GRI 6
DEsilver326/25-1
Magnetic clips set with steel backing plate
steelGRI 1GRI 2bGRI 3bGRI 5bGRI 6
DEgold495/25-1
Wire photo holder with clips
base metalGRI 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.
Scope of subheading 830590 - binder fittings and office clips
Subheading 830590 of the Combined Nomenclature (CN) covers fittings for loose-leaf binders and document folders, letter clips, letter corners and other small office accessories of base metal not elsewhere classified within heading 8305. The scope includes lever-arch and ring mechanisms used in ring binders and lever-arch files (2-ring, 4-ring and multi-ring mechanisms), as well as metal document clips, spring-loaded binder clips (including butterfly-style binder clips), and metal corners applied to envelope and folder edges for protection. These goods must be distinguished from ordinary wire paper clips (heading 7317 or subheading 830520) and staples (subheading 830530). Classification follows the General Rules for the Interpretation of the Combined Nomenclature (GRI), in particular rules 1 and 6, read together with the notes to Chapter 83. Binder mechanisms may incorporate components of different base metals (steel, brass, zinc); the determining criterion for classification is the intended purpose of the article, not the specific base metal used. Where doubt exists as to the correct classification, it is advisable to apply for Binding Tariff Information (BTI) through the EBTI database of the European Commission.
Regulatory and import requirements for subheading 830590
Importation of goods under subheading 830590 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and lodge a customs declaration with the correct CN code. The required commercial documentation includes a commercial invoice with a technical description of the goods (type, material, dimensions, mechanism), a packing list and a transport document (CMR, B/L or AWB). Office accessories under subheading 830590 are not in principle subject to mandatory CE marking; however, they must comply with the REACH Regulation (No 1907/2006) regarding hazardous substances in material compositions and surface coatings. Goods intended for end consumers are subject to the General Product Safety Regulation GPSR (EU) 2023/988, applicable from 13 December 2024, which requires a product risk assessment and the designation of a responsible person established in the EU. Nickel-plated or electroplated metal accessories may be subject to REACH nickel release restrictions (Regulation (EC) No 552/2009). Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. Always verify current requirements and duty rates in TARIC on the European Commission website.
Duty rates and trade measures for subheading 830590
MFN (Most Favoured Nation) duty rates applicable to goods under subheading 830590 must be verified in the current TARIC database of the European Commission, as they are subject to change through tariff regulations. Small metal office accessories imported from China may be subject to anti-dumping or countervailing duties if the European Commission has imposed such measures on base metal articles from that country. Importers should check in TARIC whether trade defence measures (AD, CVD) apply for a specific TARIC code and country of origin. Preferential duty rates may be available under EU free trade agreements (including CETA with Canada, EPA with Japan, the agreement with South Korea, CPTPP, and the agreement with the United Kingdom) and the Generalised Scheme of Preferences (GSP) for developing countries. The condition for applying a preferential rate is compliance with rules of origin and presentation of valid proof of origin (EUR.1, REX statement or invoice declaration). Current duty rates and trade measures must always be verified in TARIC before each import transaction.
Metal office accessories - CN classification
CN code 8305 90 covers binder fittings and clips 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
What goods fall under subheading 830590 and how does it differ from 830520?
Subheading 830590 is the residual category of heading 8305 covering fittings for loose-leaf binders (ring and lever-arch mechanisms), letter clips, letter corners and similar office accessories of base metal not classified elsewhere in the heading. Subheading 830520 covers only staples of the type used in offices, homes and upholstery. The boundary between subheadings is determined by the function and design of the article, interpreted in accordance with the GRI and the notes to Chapter 83 CN. Where there is doubt as to the correct subheading, it is recommended to apply for a BTI through the EBTI system. Duty rates should be verified in TARIC.
Are binder mechanisms subject to REACH restrictions on import into the EU?
Yes. Metal binder mechanisms under subheading 830590 are subject to the REACH Regulation (EC) No 1907/2006. Of particular relevance are the restrictions on nickel release from nickel-plated components intended for prolonged contact with skin (Regulation (EC) No 552/2009). Electroplated and lacquered coatings must not contain SVHC substances listed on the ECHA Candidate List above permitted concentration thresholds. Importers should request REACH compliance declarations and laboratory test reports from their suppliers. Current duty rates should be verified in TARIC on the European Commission website.
What documents are required when importing accessories under subheading 830590?
When importing office accessories under subheading 830590, the following documents are required: a commercial invoice with a technical description (type, material, mechanism, dimensions), a packing list with net and gross weight, a transport document (CMR, B/L or AWB), and the importer's EORI number. To apply preferential duty rates, valid proof of origin must be presented (EUR.1 certificate, REX statement or invoice declaration). REACH compliance documentation is required independently of the customs procedure. Always verify current requirements and duty rates in TARIC on the European Commission website before each import.
What duty rate applies to binder fittings and clips CN 8305 90?
The duty rate for binder fittings and clips CN 8305 90 is set by TARIC and depends on the country of origin. Preferential rates may apply under EU trade agreements.
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