Tariff number 1404900000 80 - Other

Estimate the import cost for 140490

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 1404900000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

History

Preferential rules of origin for 1404900000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Korea FTA · South Korea

  EU-Central America Association Agreement

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Vegetable plaiting materials; vegetable products not elsewhere specified or included / or: Manufacture in which all the materials of Chapter 14 used are wholly obtained

• EPA CARIFORUM

  EPA Eastern and Southern Africa

  EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  EU-Mexico Global Agreement · Mexico

  EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Vegetable plaiting materials; vegetable products not elsewhere specified or included / or: Manufacture in which all the materials of Chapter 14 used must be wholly obtained

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Singapore FTA · Singapore

  Vegetable plaiting materials; vegetable products not elsewhere specified or included / or: Manufacture from materials of any heading

• EU-Canada CETA · Canada

  A change from within any one of these subheadings or any other subheading.

• EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Vegetable plaiting materials; vegetable products not elsewhere specified or included / or: Manufacture from materials of any heading except that of the product

• EU-Japan EPA · Japan

  Production in which all the materials of Chapter 14 used are wholly obtained.

• EU-Viet Nam FTA · Vietnam

  Vegetable plaiting materials; vegetable products not elsewhere specified or included. / or: Manufacture from materials of any heading.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 1404900000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 1404900000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 1404 90 00 Apr 8, 2013 · Regulation on EUR-Lex
  A product presented in the form of rolls (18 mm × 200 mm), put up for retail sale in a box containing 10 rolls. Each roll weighs 28 g and consists of the following components (% by weight):

  — dried mugwort (Artemisia vulgaris) leaves 95 — other dried herbs (such as salvia) 5 The product is used for the treatment of patients: the rolls are lit and held close to the skin of the patient on specific acupuncture points and are burned to create deeply penetrating heat.

  Reasons

  Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 1404 and 1404 90 00 . The product consists of different kinds of plants. Consequently, classification as plants and parts of plants of a kind under heading 1211 is excluded (see also the Harmonised System Explanatory Notes to heading 1211 ). The product is not intended for human consumption. Consequently classification under heading 2106 is excluded. The product does not meet the requirements of Additional Note 1 to Chapter 30. Consequently, it cannot be classified under heading 3004 as a herbal or homeopathic medicinal preparation. The product is not used as perfumery, cosmetics or toilet preparations. Consequently, classification under heading 3307 is excluded. The product is therefore to be classified as vegetable products not elsewhere specified or included under CN code 1404 90 00 .

UK advance tariff rulings for 1404900000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 1404900090 Valid Apr 10, 2024 to Apr 9, 2027 · Ruling 600010091 on GOV.UK

  A 100g bag of moss (Thuidium assimile). The moss has been dried, once water is added it will expand to up to 4.5 litres. The moss is used to increase and maintain the humidity in terrariums, it is also suitable as a nutritious base for plants. It is packaged within a plastic bag for retail sale.

  Justification

  Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 1404: Vegetable plaiting materials; vegetable products not elsewhere specified or included. GIR 5 (b) - Has been used to identify the type of packaging, plastic bag. GIR 6 - Has been used to classify the goods to subheading level 140490: Other than cotton linters. 10 DIGIT CODE 1404900090: Other than Betel leaves (piper betle I.) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 14 general note (3) Harmonised System Explanatory Notes (HSEN) to heading 1404.

• UK 1404900090 Valid Apr 10, 2024 to Apr 9, 2027 · Ruling 600010093 on GOV.UK

  A 200g bag of moss, contains either sheet or rag moss, however, may also be a mixture of both. The moss has been dried, it will need to be laid in water prior to placing in the vivarium. The moss is used to increase and maintain the humidity in terrariums. It is particularly suitable for animals that require a high humidity environment. It is packaged within a plastic bag for retail sale.

  Justification

  Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 1404: Vegetable plaiting materials; vegetable products not elsewhere specified or included. GIR 5 (b) - Has been used to identify the type of packaging, plastic bag. GIR 6 - Has been used to classify the goods to subheading level 140490: Other than cotton linters. 10 DIGIT CODE 1404900090: Other than Betel leaves (piper betle I.) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 14 general note (3) Harmonised System Explanatory Notes (HSEN) to heading 1404.

• UK 1404900090 Valid Jul 10, 2024 to Jul 9, 2027 · Ruling 600010751 on GOV.UK

  A garden mulch made from straw with added minerals. The straw is milled, chopped and processed with water and minerals. The minerals react with the natural tannins in straw to turn it brown and preserve it making it a long-lasting barrier. Straw mulch sits on the surface of the soil to prevent weeds from germinating, reduces evaporation of moisture from the soil and the texture of the mulch acts as a deterrent to slugs and snails. Mulch can be use as decorative finish. Packed in 9kg or 13.5kg plastic bag for retail sale.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1404 - Vegetable products not elsewhere specified or included GIR 5 b has been used to identify the type of packaging - Packed in 9kg or 13.5kg plastic bag for retail sale. GIR 6 has been used to classify the goods to subheading level 140490 - Other than cotton linters 10 Digit Code 1404900090 – Other than Betel leaves (piper betle l.) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1404 refers

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

EU trade in 2025 for 140490

Extra-EU imports

€168.3M

772,630 t

Extra-EU exports

€29.3M

Top origin countries by import value

1. India €55.5M
2. Ukraine €26.4M
3. Sri Lanka €16.4M
4. China €13.8M
5. Indonesia €13.3M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 140490

• 0%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 % maybe 5 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 % maybe 5.5 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure