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National layer: EU EE PL SE

3005 90 31 — Gauze and articles of gauze

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Build a route: origin → entry into the EU → destination, and see the measures that apply along it.

EU customs measures (TARIC)

Measure typeOrigin / areaDutyValiditySource
Airworthiness tariff suspension ERGA OMNES 0 % 2008-01-01 SE_TULLVERKET
Third country duty ERGA OMNES 0 % 2002-01-01 SE_TULLVERKET

National measures · EE

National VAT (TEDB): standard 24 % · reduced 9 % · reduced 13 %

When the reduced rate applies

Categories this code falls into according to the TEDB database. What decides is the actual use of the goods, not the code alone.

  • 9 % MEDICAL_EQUIPMENT This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99 — wound dressings with collagen; 3005 90 99 — Soft silicone wound dressings; 3005 10 00 — bioactive wound dressings; 3005 90 50 — foam wound pads; 3005 90 99 — wound dressings with silver (incl hydrofiber); 3005 90 50, 3005 90 99 — hydrocolloid wound pads and wound plasters; 3005 90 99, 3005 10 00 — wound dressings activated with a Ringer’s solution; 3005 90 50

Source: European Commission, DG TAXUD – Taxes in Europe Database

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