96083000
MISCELLANEOUS MANUFACTURED ARTICLES›Ballpoint 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
Fountain pens, stylograph pens and other pens
Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
C400Y900N954U045U078U079+2
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 3.7% | — | R1006/11 |
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.
Import control - CITESERGA OMNESR0966/23
Import control - CITES
ERGA OMNESR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400— Import/export allowed after control
- Y002Other conditions: Y900— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.
Export control - CITESALLTCR0966/23
Export control - CITES
ALLTCR0966/23
Documents / references
C400Y900
Conditions
- Y001Other conditions: C400— Import/export allowed after control
- Y002Other conditions: Y900— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD371If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.
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
960810Ballpoint pens960820Felt-tipped and other porous-tipped pens and markers960840Propelling or sliding pencils960850Sets of articles from two or more of the foregoing subheadings960860Refills for ballpoint pens, comprising the ball point and ink-reservoir960891Other - Pen nibs and nib points960899Other
5
Binding Tariff Information
BTI classification examples
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metalGRI 1GRI 3bGRI 5bGRI 6
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metalGRI 1GRI 3bGRI 5bGRI 6
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metalGRI 1GRI 5bGRI 6
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aluminiumGRI 1GRI 6
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plasticGRI 1GRI 3cGRI 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.
Classification scope — subheading 960830 fountain and stylograph pens
CN subheading 960830 covers fountain pens, stylograph pens and other pens that deliver liquid ink through a metal nib or precision tube — cartridge pens with disposable or refillable ink cartridges, converter-filled fountain pens, calligraphy pens with interchangeable nibs, rollerball pens using water-based or oil-based liquid ink, and technical drawing pens (rapidographs) with precision tubular tips. The defining characteristic is the mechanism of ink delivery: fountain pens feed liquid ink to a metal nib by gravity and capillary action from an internal reservoir, cartridge or converter, while stylograph and technical pens deliver ink through a narrow precision tube. This distinguishes subheading 960830 from ballpoint pens (960810), which use a viscous paste dosed by a rotating ball, and from felt-tip and porous-tip pens (960820). Rollerball pens using liquid ink — even if equipped with a ball tip — are generally classified in 960830 rather than 960810, owing to the fluid consistency of the ink and the capillary feed mechanism. Calligraphy pen sets including a pen body, multiple nibs and an ink bottle are classified as a set under the dominant article, ordinarily the pen. Chapter 96 CN notes and heading 9608 HS Explanatory Notes should be consulted for border-line cases. In cases of doubt, Binding Tariff Information (BTI) ruling should be sought from the competent customs authority.
Regulatory requirements for importing fountain pens and stylograph pens into the EU
Imports of fountain pens and stylograph pens classified under subheading 960830 are subject to EU product safety requirements under the General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable from 13 December 2024. Importers must carry out a risk assessment, keep technical documentation for at least 10 years after the last unit is placed on the market, and designate a responsible economic operator established in the EU. Inks contained in or supplied with fountain pens must comply with REACH Regulation (EC) No 1907/2006: azo dyes releasing carcinogenic aromatic amines, heavy metals (lead, cadmium, hexavalent chromium) above Annex XVII thresholds, and SVHC substances above 0.1% w/w are restricted or must be communicated to recipients. Metal components of nibs and fittings — particularly gold alloys, stainless steel and rhodium-plated brass — may contain nickel, which is subject to the nickel restriction under Annex XVII REACH entry 27 for articles in prolonged skin contact. High-end fountain pens with precious metal components (14 or 18 kt gold nibs, sterling silver barrels) may additionally require documentation of precious metal content for customs valuation and anti-counterfeiting purposes. Importers must hold an EORI number and file a customs declaration with the correct CN code. Applicable duty rates and trade measures must be verified in the EU TARIC database before each import.
Duty rates, origin rules and classification pitfalls for subheading 960830
MFN duty rates for subheading 960830 must be verified in the EU TARIC database, as they are subject to change. Preferential duty rates may be available under EU free trade agreements (for example the EU-Japan EPA, EU-Korea FTA, EU-UK TCA) and the GSP for developing countries, subject to compliance with rules of origin and presentation of valid proof of origin — an EUR.1 certificate, REX declaration or invoice declaration. A common classification pitfall is the distinction between rollerball pens (960830) and gel pens: gel pens using a gel-based ink with a ball tip may be classified in 960810 or 960830 depending on the ink viscosity and delivery mechanism; when in doubt, a BTI ruling should be sought. Technical drawing pens (rapidographs) with interchangeable precision tubular tips belong in 960830, not in heading 9017 (drawing instruments), as long as the principal function is writing rather than technical measurement. Sets containing a fountain pen in a leather or wooden presentation case are classified by the dominant article; the case does not change the classification unless it imparts the essential character to the set. Anti-dumping or countervailing duties applicable to specific countries of origin must be verified in TARIC before each transaction. All applicable rates and trade measures must be verified in the EU TARIC database.
Classification and import of fountain pens stylograph pens – subheading CN 9608
Subheading CN 9608 30 covers fountain pens stylograph pens. 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
Are rollerball pens classified under subheading 960830 or 960810?
Rollerball pens using liquid water-based or oil-based ink delivered through a ball tip by capillary action are generally classified under subheading 960830 (fountain pens and stylograph pens). Ballpoint pens using a viscous oil-based paste dosed by ball rotation are classified in 960810. The decisive factor is the consistency of the ink and the feed mechanism: liquid ink with capillary delivery places a pen in 960830; viscous paste with ball-dosed delivery places it in 960810. Gel pens represent a borderline case — a BTI ruling is recommended. Always verify current duty rates in the EU TARIC database.
What documentation is required when importing fountain pens and stylograph pens into the EU?
Imports of fountain pens and stylograph pens under subheading 960830 require a commercial invoice with a full product description and customs value, a transport document (CMR, AWB or bill of lading), the importer's EORI number and a customs declaration with the correct CN code. For preferential duty rates, a valid proof of origin is required: an EUR.1 movement certificate, REX registered exporter declaration or invoice declaration. GPSR and REACH compliance documentation — including a risk assessment summary and REACH declaration — should be obtained from the supplier. All applicable duty rates must be verified in the EU TARIC database.
How does the nickel restriction under REACH affect fountain pen imports?
Metal components of fountain pens that come into prolonged contact with the skin — clips, rings, nibs and barrel fittings — are subject to the nickel restriction under Annex XVII, entry 27 of REACH Regulation (EC) No 1907/2006. The nickel release rate from such parts must not exceed 0.5 micrograms per square centimetre per week when tested in accordance with EN 1811. Importers should require test certificates from suppliers confirming compliance with the nickel release limit. High-end fountain pens with gold or silver nibs may still contain nickel in alloys; compliance must be verified. Applicable duty rates should be verified in the EU TARIC database.
How to correctly classify fountain pens stylograph pens under CN 9608 30?
Fountain pens stylograph pens are classified under subheading CN 9608 30 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
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