Tariff number 3404900000 80 - Other

Preferential rules of origin for 3404900000

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

• EU-Algeria Association Agreement · Algeria

  EU-Egypt Association Agreement · Egypt

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  – Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [12] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Georgia DCFTA · Georgia

  EU-Moldova DCFTA · Moldova

  Artificial waxes and prepared waxes: — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product [14] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

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

  EU-Singapore FTA · Singapore

  Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / or: Manufacture from materials of any heading

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  Artificial waxes and prepared waxes:

  - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  - Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [12] For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3 .

• EU-Canada CETA · Canada

  A change from any other subheading.

• EU-Chile Association Agreement · Chile

  Artificial waxes and prepared waxes: — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product — Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404. However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [12] For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3 .

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

  Artificial waxes and prepared waxes:

  With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 per cent of the ex-works price of the product

  Other / or: Manufacture from materials of any heading, except for: hydrogenated oils having the character of waxes of heading 1516, / or: Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product

  fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and

  materials of heading 3404.

  However, these materials may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product [19] For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3 .

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

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [12] For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3 .

• EPA CARIFORUM

  Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product – Other / or: Manufacture from materials of any heading, except: – hydrogenated oils having the character of waxes of heading No 1516; – fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; – materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product. / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EPA Eastern and Southern Africa

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [12] For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3 .

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

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  – Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading No 1516; fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; materials of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [13] For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3 .

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

  Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product [12] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Israel Association Agreement · Israel

  Artificial waxes and prepared waxes:

  — Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [21] See introductory note 6 of Annex I.

• EU-Iceland FTA · Iceland

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [12] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Jordan Association Agreement · Jordan

  Artificial waxes and prepared waxes: - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product - Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [12] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / or: Manufacture from materials of any heading

• EU-Japan EPA · Japan

  CTSH; A chemical reaction, purification, production of standard materials or isomer separation is undergone; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

• EU-Central America Association Agreement

  Artificial waxes and prepared waxes:

  — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

• EU-Mexico Global Agreement · Mexico

  Artificial waxes and prepared waxes: — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product — Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading No 1516, fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823, materiales of heading No 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product [14] For the special conditions relating to «specific processes» see introductory notes 7.1 and 7.3 .

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

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [14] For the special conditions relating to ‘specific Processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Palestine Interim Association Agreement · Palestine

  Artificial waxes and prepared waxes: - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50% of the ex-works price of the product - Other / or: Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading No 1516; / or: Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823; materials of heading No 3404 However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product [1] For the special conditions relating to "specific processes" see Introductory Notes 7.1 and 7.3

• EPA SADC · South Africa

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex–works price of the product [17] For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3 .

• EU-Tunisia Association Agreement · Tunisia

  Artificial waxes and prepared waxes: With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product Manufacture from materials of any heading, except: hydrogenated oils having the character of waxes of heading 1516, / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product [12] For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3 .

• EU-Ukraine DCFTA · Ukraine

  Artificial waxes and prepared waxes:

  – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax / 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 50 % of the ex-works price of the product

  [12] For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3 .

• EU-Viet Nam FTA · Vietnam

  Artificial waxes and prepared waxes: with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax. / 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 3404900000

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 3404900000

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

• 3404 90 00 Jul 11, 2017 · Regulation on EUR-Lex
  A product in the form of fine white wax beads of approximatively 1 mm in diameter, obtained from refined palm oil.

  The product consists of: — hydrogenated hard palm stearin, — non-hydrogenated hard palm stearin, — an optical brightener (approx. 0,01 % by weight). Palm stearin obtained from palm oil is subjected to a multi-stage fractionation and the hard stearin (solid fraction) is separated from the soft stearin. Then, a part of the hard stearin is subjected to a hydrogenation process, and mixed with the non-hydrogenated part of the hard stearin and with an optical brightener. Subsequently, the obtained product is subjected to a beading process. The product is of waxy character and is used as raw material for manufacturing candles. The dropping point is 59,2 °C ± 0,5 °C and the viscosity measured with a rotational viscometer does not exceed 10 Pa.s at a temperature of 10 °C above the dropping point. The product is packed in 25 kg bags.

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5, first paragraph, letter (a) to Chapter 34 and the wording of CN codes 3404 and 3404 90 00 . Classification under heading 1516 is excluded as the product is a mixture of hydrogenated hard stearin and non-hydrogenated hard stearin. The product has been prepared beyond the scope of heading 1516 , and is neither an oil nor a fat. Moreover, the presence of the optical brightener excludes the product from heading 1516 . Classification under heading 1517 is excluded as the product is not an edible mixture or preparation covered by the scope of heading 1517 . Classification under heading 1521 is excluded as the product is mainly composed of palm stearin which is a triglyceride. In accordance with Note 5, first paragraph, letter (a) to Chapter 34, chemically produced organic products of a waxy character, whether or not water-soluble, are covered by heading 3404 . The product also fulfils the criteria of artificial wax (see also the Harmonised System Explanatory Notes to heading 3404 , letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes.

• 3404 90 00 Jan 30, 2015 · Regulation on EUR-Lex
  A product in the form of fine white-yellowish powder packed in 25 kg bags, made from hydrogenated vegetable oil with added mono- and diglycerides from a different vegetable oil. The added mono- and diglycerides from a different vegetable oil constitute 10 % by weight.

  The product is presented to be used as an emulsifier in the food industry. The dropping point is 58 °C and viscosity at 68 °C is less than 1 Pa.s.

  Reasons

  Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 5 to Chapter 34 and the wording of CN codes 3404 and 3404 90 00 . Classification under heading 1516 is excluded as other ingredients are added (10 % mono- and diglycerides of fatty acids). Classification under heading 1517 is also excluded as the product has a waxy character which is not covered by the scope of heading 1517 . The product is a chemically produced organic product of waxy character that is not water-soluble (see note 5 to Chapter 34) and which also fulfils the criteria of an artificial wax (see also the Harmonized System Explanatory Notes to heading 3404 , in particular letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes.

Restrictions and flags for 340490

• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 3404

  Art. 3i, goods generating significant revenue for Russia

  Read the act on EUR-Lex
• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 3404

  Art. 3k, goods contributing to Russian industrial capacity

  Read the act on EUR-Lex
• Dual-use goods Regulation (EU) 2021/821, Annex I 34049000

  Covers only part of the goods under this code (act names 34049000).

  May be dual-use; check the Annex I entry 1C006, 1C111 (correlation table is non-binding)

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full. The dual-use table links codes to control list entries and is non-binding.

EU trade in 2025 for 340490

Extra-EU imports

€328.5M

113,975 t

Extra-EU exports

€619.7M

Top origin countries by import value

1. China €95.8M
2. United States €82M
3. United Kingdom €48.6M
4. India €22.8M
5. Malaysia €19.6M

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 340490

• 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 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• 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