Tariff number 4901990000 80 - Other

Preferential rules of origin for 4901990000

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

  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: / or: Manufacture from materials of any heading, except that 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

  EU-Mexico Global Agreement · Mexico

  EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product

• EU-Canada CETA · Canada

  A change from any other heading.

• EPA Eastern and Southern Africa

  Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings / or: Manufacture from materials not classified within heading Nos 4909 or 4911

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

  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans / or: Manufacture from materials of any heading, except that 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

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Singapore FTA · Singapore

  Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans / or: Manufacture from materials of any heading except that 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

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

Legal and explanatory notes for 4901990000

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 4901990000

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

• 4901 99 00 Mar 23, 2007 · Regulation on EUR-Lex

  b. a children's book with a paperboard cover, consisting of a 16 page story in the narrative, illustrated with coloured pictures on each page;

  Reasons

  Classification is determined by the wording of CN codes 4901 and 4901 99 00 . The article is not a children's picture book of heading 4903 , because it is written in the form of continuous narratives. It is classified as a book on the basis of the printed text.

UK advance tariff rulings for 4901990000

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 4901990000 Valid Mar 19, 2024 to Mar 18, 2027 · Ruling 600010042 on GOV.UK

  This is a gift set consisting of several items including: A quotation book of self care quotes, a satin sleep eye mask, a hot chocolate spoon with marshmallows, bath salts, lip balm. The items are all packaged in a box together wrapped in tissue paper and shredded paper for protection. As the items are all essential I have requested the applicant to send in separate ATaRs; this ATAR is intended for the quotation book.

  Justification

  Classification has been determined in accordance with the following- For the purposes of determining the commodity code 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4901 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 5(b) has been used to show the type of packaging. Packed in a box as a set. GIR 6 has been used to classify the goods to subheading level 490199 - Other than in single sheets whether or not folded, other than, Dictionaries and encyclopaedias, and serial instalments thereof. Also classified to the Harmonised System Explanatory Notes (HSENs) 4901 refers, Note (A) (C). Chapter Note 4901.

• UK 4901990000 Valid Oct 8, 2024 to Oct 7, 2027 · Ruling 600010820 on GOV.UK

  The product is a book with building blocks. It contains 128 pages, which include instructions and a manual. Additionally, it includes stories on how to create your own adventure and a small bag of 150 Lego pieces. The book provides ideas for building a jungle car, spacecraft, city car, and submarine, but only one can be built at a time. It also comes with a tray to hold and separate the Lego pieces in place. With a hard cardboard sleeve to house all the contents.

  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 4901- printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 3 (b) has been used as the book is considered to be the essential character. GIR 5 (b) has been used to identify packaging cardboard sleeve. 6 Digit code 490199: other than in single sheets, whether or not folded; other than dictionaries and encyclopaedias, and serial instalments thereof. Also classified to accordance with: Harmonised System Explanatory Notes (HSEN's) to heading 4901

• UK 4901990000 Valid Apr 15, 2025 to Apr 14, 2028 · Ruling 600012853 on GOV.UK

  The Diwali Puja Box are contents to perform a prayer ritual associated with Diwali. The box contains a prayer book which instructs on how to perform the ritual with several items necessary to perform the ritual. The ritual cannot be performed without the instructions contained within. The items are packed in a carton board box which contains individually packed items.

  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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 4901- printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. GIR 3b has been used as the prayer book is considered to be the essential character. GIR 5b has been used to identify the packaging. GIR 6 has been used to classify the goods to subheading level 490199 - Other than in single sheets whether or not folded, other than, Dictionaries and encyclopaedias, and serial instalments thereof. Also classified to accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4901

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

Restrictions and flags for 490199

• Dual-use goods Regulation (EU) 2021/821, Annex I 49019900

  Covers only part of the goods under this code (act names 49019900).

  May be dual-use; check the Annex I entry 0D001, 1D001, 1D002, 1D101, 1D103, 1D201, 1E001, 1E002, 1E101, 1E102, 1E103, 1E104, 1E201, 1E202, 1E203, 9D005, 2D001, 2D002, 2D101, 2D201, 2D202, 2E001, 2E002, 2E003, 2E101, 2E201, 2E301, 3D001, 3D002, 3D003, 3D101, 3E001, 3E002, 3E101, 3E102, 3E201, 3D005, 3E225, 4D001, 4E001, 5D001, 5D002, 5E001, 5E002, 5E101, 6D001, 6D002, 6D003, 6D102, 6D103, 6E001, 6E002, 6E003, 6E101, 6E201, 7D001, 7D002, 7D003, 7D101, 7D102, 7D103, 7E001, 7E002, 7E003, 7E004, 7E101, 7E102, 7E104, 8D001, 8D002, 8E001, 8E002, 9D001, 9D002, 9D003, 9D004, 9D101, 9D103, 9E001, 9E002, 9E003, 9E101, 9E102, 5D101, 9D104, 9D105, 3E003, 0E001, 3D004, 1D003, 2D003, 3D225, 4D004, 7D004, 7D005, 6D203, 6E203, 7D104, 3E004, 2D352, 3D006, 2E503, 3E505 (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 490199

Extra-EU imports

€1.5B

150,095 t

Extra-EU exports

€1.5B

Top origin countries by import value

1. United Kingdom €504.7M
2. China €349.9M
3. United States €218.2M
4. Switzerland €49.1M
5. Israel €45.1M

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 490199

• 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 % maybe 10 %
• Belgium 21 % maybe 6 %
• Bulgaria 20 % maybe 9 %
• Croatia 25 % maybe 5 %, 13 %
• Cyprus 19 % maybe 3 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 % maybe 9 %
• Finland 25.5 % maybe 13.5 %
• France 20 % maybe 2.1 %, 5.5 %
• Germany 19 % maybe 7 %
• Greece 24 % maybe 6 %
• Hungary 27 % maybe 5 %
• Ireland 23 % maybe 9 %
• Italy 22 % maybe 4 %
• Latvia 21 % maybe 5 %
• Lithuania 21 % maybe 5 %
• Luxembourg 17 % maybe 3 %
• Malta 18 % maybe 5 %
• Netherlands 21 % maybe 9 %
• Poland 23 % maybe 5 %
• Portugal 23 % maybe 6 %
• Romania 21 % maybe 11 %
• Slovakia 23 % maybe 5 %
• Slovenia 22 % maybe 5 %
• Spain 21 %
• Sweden 25 % maybe 6 %

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