🔎 Classify goods — Describe your goods in plain words and the …
4903 00 00 — Children's picture, drawing or colouring books
CN
Build a route: origin → entry into the EU → destination, and see the measures that apply along it.
EU customs measures (TARIC)
Data updated: 2026-08-08 · Indicative – only the official sources (TARIC) are binding.
| Measure type | Origin / area | Duty | Validity | Source |
|---|---|---|---|---|
| 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 % LOAN_LIBRARIES Books, music scores, maps 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 5% VAT rate regardless of CPA code. As regards CN codes 4901 (excluding leaflets), 8523 (only books, music scores, maps on physical means of support)
Source: European Commission, DG TAXUD – Taxes in Europe Database
Documents & conditions (EU)
The full set of EU document conditions for this code. Which ones actually apply depends on the specific measure and the origin of the goods — pick what applies to your consignment. Import scenario.
| Code | Document / description | Source |
|---|---|---|
| E012 | Export licence "Cultural goods" (Regulation (EC) No 116/2009) | EU from feed SE_TULLVERKET |
| Y903 | Declared goods are not included in the list of cultural goods | EU from feed SE_TULLVERKET |
Documents to choose between
These measures are answered with one document from each group — either the certificate, or a declaration that the act does not apply to the goods. Giving two from one group is a contradiction and customs rejects the entry.
Exactly one of: All third countries
Sub-items
- Nothing published here.