Tariff number 3006400000 80 - Dental cements and other dental fillings; bone reconstruction cements

Estimate the import cost for 300640

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 3006400000

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 3006400000

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

• EU-Egypt Association Agreement · Egypt

  EU-Jordan Association Agreement · Jordan

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Tunisia Association Agreement · Tunisia

  Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained

• EPA CARIFORUM

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

  EU-Mexico Global Agreement · Mexico

  Pharmaceutical products; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

• EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  Waste pharmaceuticals specified in note 4(k) to this chapter / or: The origin of the product in its original classification shall be retained

• EU-Georgia DCFTA · Georgia

  EU-Moldova DCFTA · Moldova

  — Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained — Sterile surgical or dental adhesion barriers, whether or not absorbable:

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

  EU-Singapore FTA · Singapore

  Pharmaceutical products / or: Manufacture from materials of any heading

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  Waste pharmaceuticals specified in note 4(k) to Chapter 30 / or: The origin of the product in its original classification shall be retained

• EU-Canada CETA · Canada

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

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

  Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained

  Sterile surgical or dental adhesion barriers, whether or not absorbable:

  made of plastics / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 per cent of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 25 per cent of the ex-works price of the product

  made of fabrics / or: Manufacture from [17] : natural fibres man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp

  appliances identifiable for ostomy use / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product [17] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .

• EU-Japan EPA · Japan

  CTSH; A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation or biotechnological processing is undergone; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Pharmaceutical products; except for: / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

• EU-Central America Association Agreement

  — Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained

  — Sterile surgical or dental adhesion barriers, whether or not absorbable:

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

  – Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained

  – Sterile surgical or dental adhesion barriers, whether or not absorbable:

  – – made of plastics / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [10] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

  – – made of fabrics / or: Manufacture from [11] : natural fibres man-made staple fibres, not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp

  – Appliances identifiable for ostomy use / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [10] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [11] For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .

• EU-Palestine Interim Association Agreement · Palestine

  Pharmaceutical products; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

• EU-Ukraine DCFTA · Ukraine

  – Waste pharmaceuticals specified in note 4(k) to this Chapter / or: The origin of the product in its original classification shall be retained

  – Sterile surgical or dental adhesion barriers, whether or not absorbable:

• EU-Viet Nam FTA · Vietnam

  Pharmaceutical products. / 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 3006400000

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 3006400000

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

• 3006 40 00 Apr 1, 2022 · Regulation on EUR-Lex
  A set described as a “composite system for dental repair” put up for retail sale in a carton box in which all the elements are presented together with an instruction for use.

  The set is composed of:

  Reasons

  Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, note 4 (f) to Chapter 30 and the wording of CN codes 3006 and 3006 40 00 . Classification under heading 9021 is excluded, as the product is not a prefabricated product (such as a crown) that resemble in appearance any defective part of the body (see also the Harmonized System Explanatory Note to heading 9021 , Section III, first paragraph and Part (B), point (4) and the first sentence of the second subparagraph). The composite materials filled in syringes are the components that give the set its essential character. They can be used in dentistry as dental fillings, which are covered by heading 3006 (note 4 (f) to Chapter 30, see also the above mentioned Harmonized System Explanatory Note to heading 9021 , Section III, Part (B), second subparagraph, first sentence). Classification under heading 3824 and under heading 3906 is excluded as the product is more specifically covered by the wording of Note 4 (f) to Chapter 30, as a dental filling. Consequently, the product is to be classified in CN code 3006 40 00 as other dental fillings.

• 3006 40 00 Sep 11, 2014 · Regulation on EUR-Lex
  A liquid product consisting of a silane, MDP phosphate monomer, dimethacrylate resins, 2-hydroxyethyl-methacrylate (HEMA), a copolymer, filler, ethanol, water and initiators. It is intended for dental use.

  The product prepares the surface of tooth cavities for bonding with filling material. It can also be used for root desensitisation, for sealing of dentine prior to cementation of amalgam restorations, as protective coating for glass ionomer restorative materials or for bonding of pit and fissure sealants.

  Reasons

  Classification is determined by the general rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature, note 4(f) to Chapter 30 and the wording of CN codes 3006 and 3006 40 00 . Given its objective characteristics, namely the presence of ethanol and water, the product is more fluid than a traditional filler and capable of easily infiltrating into the tooth. Although the product has the appearance of an adhesive, its use is that of a primer on teeth, in order to activate the dentine on the surface for bonding with the filling material. The product remains on the tooth during and after the treatment and becomes an integral part of the filling. Classification under heading 3506 as glue is excluded as heading 3006 provides the more specific description. In addition, some of the intended uses (root desensitisation, sealing of dentine and use as protective coating) are not typical of glue. The product is therefore to be classified under CN code 3006 40 00 as dental cements and other dental fillings.

UK advance tariff rulings for 3006400000

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 3006400000 Valid Aug 5, 2025 to Aug 4, 2028 · Ruling 600013441 on GOV.UK

  The product is a dental powder preparation used to restore, replace, fill in damaged or missing teeth. Made from silicon dioxide, aluminium dioxide, potassium dioxide, sodium carbonate and zirconium dioxide. Mixed with a liquid. The mix is modelled into the shape of a tooth and then fired in a furnace, where it is hardened to produce a ceramic prosthesis. The product is packaged in plastic bottles of various sizes.

  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 3006 - Pharmaceutical goods specified in note 4 to this chapter GIR 5B has been used to identify the type of packaging: plastic bottles GIR 6 has been used to classify this product by the terms of heading 300640 -Dental cements and other dental fillings; bone reconstruction cements Also classified in accordance with: Note 4(f) to Chapter 30 Harmonised System Explanatory Notes to heading 3006

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

EU trade in 2025 for 300640

Extra-EU imports

€524.6M

1,260 t

Extra-EU exports

€1B

Top origin countries by import value

1. Liechtenstein €216.2M
2. Japan €115.6M
3. United States €101.4M
4. United Kingdom €22.8M
5. South Korea €17M

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 300640

• 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 % maybe 5 %
• Cyprus 19 % maybe 5 %
• Czechia 21 % maybe 12 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 % maybe 6 %, 13 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 % maybe 12 %
• Lithuania 21 % maybe 5 %
• Luxembourg 17 % maybe 3 %
• Malta 18 % maybe 5 %
• Netherlands 21 % maybe 9 %
• Poland 23 %
• Portugal 23 % maybe 6 %
• Romania 21 % maybe 11 %
• Slovakia 23 % maybe 5 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 % maybe 10 %
• 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