96089900
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
Other
Standard EU duty
2.7%
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 | 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.
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 markers960830Fountain pens, stylograph pens and other pens960840Propelling 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 points
5
Binding Tariff Information
BTI classification examples
DEgold726/25-1
Capacitive stylus tip for touchscreen erasing
plasticGRI 1GRI 6
DEgold647/23-1
Silicone cap for ballpoint pen tip
siliconeGRI 1GRI 6
DEgold554/25-1
Marker refill cartridge with dual tips
plasticGRI 1GRI 6
DEsilver477/25-1
8 liquid chalk markers with porous tips
plasticGRI 1GRI 5aGRI 6
DEgold713/24-1
Whiteboard marker with magnet and felt wiper
plasticGRI 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.
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
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