🇪🇺 EU TARIC code

TARIC 9004.90.10.00Sunglasses & Protective Eyewear

9004.90.10.00 is the 10-digit EU TARIC code for sunglasses & protective eyewear. The third-country MFN duty rate is 2.9% on the CIF customs value. Combined Nomenclature code 9004.90.10. EU import VAT (17–27%, by member state) applies on top. Verified April 2026 against the EU TARIC database.

Spectacles, goggles and the like — corrective, protective or other.

How TARIC 9004.90.10.00 breaks down

9004positions 1–4HS heading (international, WCO)
90049positions 1–6HS subheading (international, WCO)
9004.90.10positions 1–8CN code — sets the EU MFN duty rate
9004.90.10.00positions 9–10TARIC suffix — EU-wide measures (ADD, suspensions, quotas)
🇪🇺EU MFN
2.9%
EU TARIC
🇬🇧UK Global Tariff
2%
UK Trade Tariff
🇺🇸US MFN
2%
USITC HTS

EU import VAT applied on top of duty

The EU duty rate of 2.9% is uniform across the 27 member states. VAT is set nationally and applies to the customs value plus the import duty.

Member state
VAT
IOSS support
🇩🇪 Germany
19%
Yes — register via Bundeszentralamt für Steuern
🇫🇷 France
20%
Yes — register via DGFiP / impots.gouv.fr
🇮🇹 Italy
22%
Yes — register via Agenzia delle Entrate
🇪🇸 Spain
21%
Yes — register via Agencia Tributaria
🇳🇱 Netherlands
21%
Yes — common IOSS hub for non-EU sellers
🇮🇪 Ireland
23%
Yes — common IOSS hub for English-speaking sellers
🇵🇱 Poland
23%
Yes — register via Krajowa Administracja Skarbowa
🇸🇪 Sweden
25%
Yes — register via Skatteverket
🇭🇺 Hungary
27%
Yes — highest VAT in the EU
🇱🇺 Luxembourg
17%
Yes — lowest standard VAT in the EU

For B2C shipments under €150, the seller may collect VAT at checkout via the IOSS (Import One-Stop Shop) scheme. Above €150, VAT is collected at the border by the customs broker or postal carrier.

Where 9004.90.10.00 sits in the EU schedule

Chapter: Chapter 90 — Optical, photographic, measuring instruments

Heading: 9004 — Spectacles, goggles and the like, corrective, protective or other

CN code: 9004.90.10

TARIC code: 9004.90.10.00

Common products under TARIC 9004.90.10.00

  • Sunglasses (non-prescription)
  • Safety glasses
  • Ski goggles
  • Swim goggles
  • Reading glasses (over-the-counter)

Classification notes

Prescription corrective spectacles fall under 9004.90.90 (EU/UK) or specific US subheadings depending on lens type. Sport-specific goggles (cycling, motorcycle) may shift if integrated with helmet. 9004.10 is sunglasses specifically — non-corrective with tinted lenses.

Calculate EU import duty for 9004.90.10.00

Plug this code into the import duty calculator with your shipment value to get the duty + member-state VAT — the full EU border cost.

Get alerts when TARIC 9004.90.10.00 duty rates change

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