90031100
9›Frames and mountings for spectacles, goggles or the like, and parts thereof
Of plastics
Standard EU duty
2.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
9 docs
Y935X993Y890N954U045U078+3
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.2% | - | 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.
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Notes
- TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Export authorizationALLTCR1332/13
Export authorization
ALLTCR1332/13
Documents / references
Y935
Conditions
- B001Presentation of a certificate/licence/document: Y935- Export allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Export is not allowed
Notes
- CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Notes
- TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Export controlIRR2897/24
Export control
IRR2897/24
Documents / references
X993Y890
Conditions
- Y001Other conditions: X993- Import/export allowed after control
- Y009Other conditions: Y890- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM977It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Iran’s capability to manufacture Unmanned Aerial Vehicles (UAVs) as listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in Iran or for use in Iran (article 2.1 of Council Regulation (EU) 2023/1529).The transit via the territory of Iran of the goods and technology, as referred to in the first subparagraph, exported from the Union, shall be prohibited.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Notes
- TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
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%V052Devices for writing and reading texts in Braille
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
DEgold959/25-1
Flexible polypropylene spectacle frame for protective goggles
polypropyleneGRI 1GRI 6GRI 5b
ITgold-BTI0619
Spectacle frame with demo lenses and detachable sun filters
materiał oprawki (nieokreślony)GRI 1GRI 3bGRI 6
FRgold24-01959
Plastic spectacle frame for corrective lenses
plasticGRI 1GRI 3bGRI 6
CZgold00-04/01
Plastic spectacle frame for cycling glasses
nylonGRI 1GRI 6
CZgold00-04/01
Polycarbonate adapter for sports glasses
polycarbonateGRI 1GRI 3bGRI 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.
What does subheading 9003 11 cover - spectacle frames of plastics?
Subheading 9003 11 of the Combined Nomenclature covers frames and mountings for spectacles and similar articles made of plastics. This encompasses frames for corrective spectacles (frames without lenses, intended for fitting prescription lenses), frames for sunglasses (without lenses), and frames for protective eyewear intended for subsequent lens fitting. Typical materials include cellulose acetate (CA), polyamide (nylon, PA), TR90 (a thermoplastic elastomeric nylon co-polymer), polycarbonate (PC), PMMA and composite plastics. The defining classification criterion is the material of the main structural frame: plastic frames are classified under 9003 11 regardless of the specific plastic type, while metal frames fall under subheading 9003 19. Frames with mixed materials (e.g. acetate front and metal hinges) are classified by essential character or under GRI rule 3c. Complete sunglasses fitted with lenses are classified under heading 9004, not 9003. Frames must be clearly intended for spectacles or similar eyewear - visually similar items with a different purpose (e.g. industrial face shields) are classified elsewhere. Classification is performed under GRI rules 1 and 6 with reference to the HS Explanatory Notes to heading 9003. A BTI application is recommended in cases of doubt.
Technical requirements, standards and regulations for importing frames under 9003 11
Importing plastic spectacle frames under subheading 9003 11 into the EU requires compliance with the Union Customs Code (Regulation (EU) No 952/2013) and assessment of applicable product safety regulations. Frames for protective eyewear used in the workplace are subject to Regulation (EU) 2016/425 on personal protective equipment (PPE, Category II or III), require CE marking, an EU declaration of conformity and involvement of a notified body - the key standard is EN ISO 16321 (eye and face protection at work) replacing EN 166. Frames for sunglasses sold to consumers are subject to Regulation (EU) 2023/988 on general product safety and the standard EN ISO 12312-1 for sunglasses. REACH Regulation (EC) No 1907/2006 is particularly relevant: cellulose acetate and other plastics must not contain SVHC substances above permissible concentrations. Special attention must be paid to azo dyes and plasticisers (phthalates) in acetate frames. Importers from third countries must hold an EORI number and file a customs declaration with the 10-digit TARIC code, a commercial invoice with material description (plastic type, weight, dimensions), transport document and, for protective or sunglass frames, an EU declaration of conformity. A label stating the material composition and country of manufacture is required.
Customs duty rates and trade agreements for subheading 9003 11
Plastic spectacle frames under subheading 9003 11 are consumer products not covered by the WTO ITA, which applies exclusively to information and communication technology products. The MFN duty rate for subheading 9003 11 must be verified in the current TARIC database of the European Commission, as rates and trade measures are updated regularly. Preferential rates may be available under EU FTAs with the country of export: CETA (Canada), EPA (Japan, Korea), EU-UK TCA, and agreements with developing countries under GSP and GSP+. Applying a preferential rate requires compliance with the rules of origin under the relevant agreement (typically requiring sufficient processing of non-originating materials) and presentation of proof of origin: EUR.1, invoice declaration for consignments up to EUR 6,000, or a REX exporter statement. A substantial share of spectacle frames is imported from China. Imports from China are subject to the general MFN rate and any applicable anti-dumping measures - importers should check current measures in TARIC. Products of Chapter 90 are not subject to CBAM. VAT at the national rate applies on import. Importers should verify rates in TARIC before each importation.
Plastic spectacle frames CN 9003 11 and anti-dumping duties
Importing plastic spectacle frames (CN 9003 11) from certain Asian countries may be subject to trade defence or anti-dumping measures. Cellulose acetate frames are the most popular premium material, while polyamide (nylon) and TR-90 frames dominate the sports segment. Only frames without lenses are classified here. Frames with corrective or sun lenses are classified under heading 9004. Standard EN ISO 12870 governs strength and durability requirements for frames.
Frequently asked questions
How to distinguish subheading 9003 11 (plastics) from 9003 19 (metal) frames?
The distinction between subheadings 9003 11 and 9003 19 is based solely on the material of the main structural parts of the frame - the front and the rims holding the lenses. Frames made of plastics (cellulose acetate, nylon, TR90, polycarbonate) are classified under 9003 11 regardless of whether the temples feature metal hinge inserts or wire cores. Metal frames (stainless steel, titanium, aluminium alloy) are classified under 9003 19. For mixed-material frames where the primary structural material cannot be clearly identified, GRI rule 3c applies (the subheading with the highest numerical order among those equally considered). In cases of doubt, a BTI application is recommended. The EBTI database contains previous BTI decisions useful for classifying mixed-material frames.
Do plastic frames for sunglasses under 9003 11 require CE marking?
Frames for sunglasses as components intended for subsequent lens fitting do not require CE marking in their own right. The CE obligation and compliance with EN ISO 12312-1 apply to complete sunglasses fitted with lenses, classified under heading 9004. The manufacturer or importer of complete sunglasses is responsible for the EU declaration of conformity and CE marking. Frames as such are nonetheless subject to Regulation (EU) 2023/988 on general product safety and to REACH requirements regarding chemical substances. The importer should hold REACH documentation (SDS, SVHC declaration) for the plastics used in the frames.
What documents are required when importing plastic spectacle frames from China?
When importing spectacle frames from China (subheading 9003 11), the following documents are required: commercial invoice with material description (e.g. cellulose acetate, TR90 nylon), unit weight and unit price; transport documents (CMR, B/L or AWB); packing list; importer EORI number. For protective eyewear frames, an EU declaration of conformity and notified body certificate (EN ISO 16321) are required. The importer should hold REACH documentation confirming the absence of SVHC substances above 0.1% w/w and a declaration regarding azo dyes. Anti-dumping measures applicable to spectacle frames from China should be checked in TARIC before importation. Confirming the CN code with a customs agent is recommended before the first import shipment.
Are spectacle frames under CN 9003 11 subject to anti-dumping duties?
The EU does not currently apply anti-dumping duties on plastic spectacle frames. However, active trade defence proceedings should be monitored via TARIC, as measures may be introduced at any time. The standard customs duty rate is 2.2% ad valorem.
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