Tariff number 3406000000 80 - Candles, tapers and the like

Estimate the import cost for 34060000

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.

History

Preferential rules of origin for 3406000000

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-Georgia DCFTA · Georgia

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Korea FTA · South Korea

  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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EPA CARIFORUM

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

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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, «dental waxes» and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Central America Association Agreement

  EU-Ukraine DCFTA · Ukraine

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading; or A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; 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 per cent of the ex-works price of the product / 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

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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; 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 / 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

  Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight / or: Operations of refining and/or one or more specific process(es) [12] / or: Other operations than those referred to in column (3) 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

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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster, 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 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

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

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster, 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 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

• 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-Mexico Global Agreement · Mexico

  Soap, organic surface-active agents, washing preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, «dental waxes» and dental preparations with a basis of plaster, 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Palestine Interim Association Agreement · Palestine

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

• EPA SADC · South Africa

  Soap, organic surface–active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; 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 / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex–works price of the product

• EU-Singapore FTA · Singapore

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster, 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 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Viet Nam FTA · Vietnam

  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster, 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; or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

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

Legal and explanatory notes for 3406000000

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

UK advance tariff rulings for 3406000000

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 3406000000 Valid Dec 19, 2023 to Dec 18, 2026 · Ruling 600009434 on GOV.UK

  Candle Gift Set Candle: paraffin and palm wax with quintessence fragrance - glass container Diffuser: DPM and quintessence fragrance - glass container Sticks Candle to be lit up and to be placed around the house in all areas. Diffuser to be placed around the house. Put up for retail sale in a brown outer box. Inner box - brown out sleeve, plastic tray encasing the products, with a decorative ribbon.

  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)). GIR 1 has been used to classify this product by the terms of heading 3406 - Candles, tapers and the like GIR 5b has been used to identify the type of packaging - Outbox - Brown packaging, plastic free. Inner box - Brown out sleeve, with a plastic tray encasing the products, ribbon around the box. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3406 refers

• UK 3406000000 Valid Mar 20, 2024 to Mar 19, 2027 · Ruling 600009621 on GOV.UK

  A gift set consisting of: two votive candles, 1 diffuser, 3 wax melts, 2 fragrance oils, 3 tea lights with an outer casing of aluminium and a tealight holder. Put up together in a PET plastic tray inside a cardboard box with images and Information printed on the outside.

  Justification

  Classification has been determined in accordance with: 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 the product by the terms of heading 3406 - Candles, tapers and the like GIR 3 (B) has been used as the candles are considered to be the essential character GIR 5 (B) has been used to identify the type of packaging Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 34 Harmonised System Explanatory Notes (HSEN)s to Heading 3406

• UK 3406000000 Valid Sep 30, 2025 to Sep 29, 2028 · Ruling 600013807 on GOV.UK

  A hat shaped candle and a boot-shaped diffuser set. Designed to decor and perfume the home. Packed together in a box for retail sale. Dimensions: Hat Candle - Product Size: 16cm (L) x 8.3cm (H) Boot Diffuser - Product Size: 9.2cm (L) x 4.5cm (W) x 24cm (H)

  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 3406 - Candles, tapers and the like GIR 3B has been used as the candle is considered to be the essential character. GIR 5B has been used to identify the type of packaging. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3406

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

EU trade in 2025 for 34060000

Extra-EU imports

€441.3M

160,608 t

Extra-EU exports

€407M

Top origin countries by import value

1. China €301.5M
2. Vietnam €47.2M
3. United Kingdom €27.1M
4. India €15.7M
5. United States €14.1M

Figures for CN8 code 34060000. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 340600

• 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