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Language: cs en de

National layer: EU EE PL SE

4902 90 00 — Other

CN

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

EU customs measures (TARIC)

Measure typeOrigin / areaDutyValiditySource
Export control on restricted goods and technologies Belarus — 2021-06-25 SE_TULLVERKET
Export control on restricted goods and technologies Guinea — 2009-12-23 – 2014-04-15 SE_TULLVERKET
Export control on restricted goods and technologies Iran, Islamic Republic of — 2016-02-09 SE_TULLVERKET
Export control on restricted goods and technologies Ivory Coast — 2012-07-16 SE_TULLVERKET
Export control on restricted goods and technologies Libya — 2016-01-20 SE_TULLVERKET
Export control on restricted goods and technologies Myanmar — 2013-05-03 SE_TULLVERKET
Export control on restricted goods and technologies Syria — 2012-01-19 SE_TULLVERKET
Export control on restricted goods and technologies Venezuela — 2017-11-14 SE_TULLVERKET
Export control on restricted goods and technologies Zimbabwe — 2017-02-19 SE_TULLVERKET
Import control on restricted goods and technologies Iran, Islamic Republic of — 2012-03-27 – 2014-04-22 SE_TULLVERKET
Import control on restricted goods and technologies Libya — 2016-01-20 SE_TULLVERKET
Export control on cultural goods All third countries — 2009-03-02 SE_TULLVERKET

National measures · PL

National VAT (TEDB): standard 23 % · reduced 5 % · reduced 8 %

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.

  • 5 % PERIODICALS As regards CN codes: 4902 (only regional or local periodicals), 4911 (only regional or local yearbooks), 8523 (only regional or local periodicals and yearbooks on physical means of support)
  • 8 % NEWSPAPERS Newspapers or journals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (excluding regional or local periodicals), 8523 (only newspapers or journals on physical means of support), CPA code 91.01 (only lending of newspapers on physical means of support by libraries)
  • 8 % PERIODICALS Periodicals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (periodicals other than regional or local ones), 8523 (only periodicals on physical means of support other than regional or local ones)

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

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