Partner, Corporate & Commercial
Author:Ksenia Voronova
Lawyer, Family Office
🍓Contents
Luxury goods
- Alcohol
- Perfumes and cosmetics
- Articles and equipment for billiards, automatic bowling, casino games and games operated by coins or banknotes
- Caviar and caviar substitutes
- Sports equipment and gear, including skiing, golf, diving and water sports
- Carpets, rugs and tapestries, handmade or non-handmade
- Leather and leather goods
- Horses
- Furskins, artificial fur and articles thereof
- Coins and banknotes not being legal tender
- Musical instruments valued over €1,500
- Works of art, collectors' pieces and antiques
- Cutlery of precious metal or clad with precious metal
- Fish and crustaceans, molluscs and other aquatic invertebrates
- Cigars and cigarillos
- Tableware of porcelain, stoneware and earthenware or fine ceramics
- Vehicles for the transport of persons by land, air or water valued over €50,000, cable-ways for passengers and goods, ski-lifts, traction mechanisms for funiculars, motorcycles valued at €5,000 each, and accessories and spare parts therefor
- Truffles and products thereof
- Pearls and precious metals, jewellery
- Clocks and watches of all kinds and parts thereof
Vegetable products
- Live trees and other plants, bulbs, roots, cut flowers and ornamental foliage
Mineral products
- Salt, sulphur, earth, stone, plastering materials, lime and cement
- Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes
- Jet fuel (except kerosene)
Chemical and related industries
- Inorganic chemicals
- Organic chemicals
- Unsuitable pharmaceuticals
- Fertilisers
- Finishing materials: paints, varnishes, pigments and others
- Washing, lubricating and polishing preparations
- Adhesives
- Photographic film
- Additives to lubricating oils
- Chemical products not included in other categories
Plastics / Rubber
- Plastics and articles thereof
- Rubber and articles thereof: tubes, hoses, tyres and others
Wood and wooden articles
- Wood and articles of wood, wood charcoal
- Cork and articles of cork
- Pulp of wood or other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard
- Paper and paperboard, articles of pulp, paper or paperboard
- Plans and drawings
Textiles and clothing
- Wool
- Cotton
- Yarn
- Man-made filaments and fibres
- Wadding
- Fabrics
- Clothing and textile articles
- Footwear with soles of rubber, plastics and natural leather
Stone and glass
- Stone, plaster, cement, asbestos, mica or similar materials; articles thereof
- Ceramic products: bricks, tiles, pipes, slabs
- Glass and glassware
Metals
- Iron and steel
- Articles of iron or steel
- Copper and articles thereof
- Nickel and articles thereof
- Aluminium and articles thereof
- Lead and articles thereof
- Zinc and articles thereof
- Tin and articles thereof
- Metals not included in other categories and articles thereof
- Tools for drilling, razors, blades, knives
- Miscellaneous articles of base metal: fittings, stoppers, pipes, keys, locks and others
- Nuclear reactors, boilers, machinery and mechanical appliances and parts thereof
Machinery and electrical equipment
- Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Electronic household appliances valued over €750
- Nuclear reactors, boilers, machinery and mechanical appliances and parts thereof
- Electrical machinery and parts thereof, television apparatus, sound recording and reproducing apparatus, parts and accessories thereof
Transport
- Railway transport and parts thereof
- Aircraft, spacecraft and parts thereof
- Other transport: tractors, fire-fighting vehicles, trailers
- Ships, boats and floating structures
Miscellaneous
- Cameras, optical and measuring instruments
- Apparatus for recording or reproducing sound or images valued over €1,000
- Seats, bedding, lamps, prefabricated structures of wood
- Toys with built-in motors
- Pen nibs
🍓Luxury goods
Alcohol
| Code | Description |
| 2203 00 00 | Malt beer |
| 2204 10 1 | Champagne |
| 2204 10 91 | Asti Spumante |
| 2204 10 94 | With Protected Geographical Indication (PGI) |
| 2204 10 96 | Other varietal wines |
| 2204 21 00 | In containers of 2 litres or less |
| 2204 29 00 2204 10 93 2204 10 98 | Other |
| 2205 00 00 | Vermouths and other grape wines with added plant or aromatic substances |
| 2206 00 00 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
| 2207 10 00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or more |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
Perfumes and cosmetics
| Code | Description |
| 3303 | Perfumes and toilet waters |
| 3304 00 00 | Cosmetic or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; preparations for manicures or pedicures |
| 3305 00 00 | Preparations for use on the hair |
| 3307 00 00 | Preparations for use before, during or after shaving, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties |
| 6704 00 00 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included |
| 3301 | Essential oils (whether or not terpeneless), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils |
| 3304 | Cosmetic or make-up preparations and skin-care preparations, including sunscreen or suntan preparations (other than medicaments); preparations for manicures or pedicures |
| 3305 | Hair preparations |
| 3306 | Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth, in individual retail packages |
| 3307 | Preparations for use before, during or after shaving, personal deodorants, bath or shower preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; room deodorants, whether or not perfumed or having disinfectant properties |
Articles and equipment for billiards, automatic bowling, casino games and games operated by coins or banknotes
| Code | Description |
| 9504 20 00 | Articles and accessories for all types of billiards |
| 9504 30 00 | Other games operated by coins, banknotes, bank cards, tokens or other means of payment, other than automatic bowling alley equipment |
| 9504 40 00 | Playing cards |
| 9504 50 00 | Video game consoles and video game equipment, other than those of subheading 9504 30 |
| 9504 90 80 | Other |
Caviar and caviar substitutes
| Code | Description |
| 1604 31 00 | Caviar |
| 1604 32 00 | Caviar substitutes |
Sports equipment and gear, including skiing, golf, diving and water sports
| Code | Description |
| 4015 19 00 | Other |
| 4015 90 00 | Other |
| 6210 40 00 | Other articles of apparel, men's or boys' |
| 6210 50 00 | Other articles of apparel, women's or girls' |
| 6211 11 00 | Men's or boys' |
| 6211 12 00 | Women's or girls' |
| 6211 20 00 | Ski suits |
| 6216 00 00 | Gloves, mittens and mitts |
| 6402 12 00 | Ski-boots, cross-country ski footwear and snowboard boots |
| 6402 19 00 | Other |
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots |
| 6403 19 00 | Other |
| 6404 11 00 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
| 6404 19 90 | Other |
| 9004 90 00 | Other |
| 9020 00 00 | Other breathing equipment and gas masks, excluding protective masks without mechanical parts and replaceable filters |
| 9506 11 00 | Skis |
| 9506 12 00 | Ski bindings |
| 9506 19 00 | Other |
| 9506 21 00 | Windsurfing boards |
| 9506 29 00 | Other |
| 9506 31 00 | Golf clubs, golf sets |
| 9506 32 00 | Golf balls |
| 9506 39 00 | Other |
| 9506 40 00 | Equipment and apparatus for table tennis |
| 9506 51 00 | Tennis rackets, strung or unstrung |
| 9506 59 00 | Other |
| 9506 61 00 | Tennis balls |
| 9506 69 10 | Cricket and polo balls |
| 9506 69 90 | Other |
| 9506 70 | Ice skates and roller skates, including skating boots with skates attached |
| 9506 91 | Equipment and apparatus for general physical exercise, gymnastics or athletics |
| 9506 99 10 | Equipment for polo and cricket, excluding balls |
| 9506 99 90 | Other |
| 9507 00 00 | Fishing rods, fish-hooks and other line fishing tackle; landing nets, butterfly nets and similar nets; decoy birds (other than those of heading 9208 or 9705) and similar hunting or shooting requisites |
| 8703 10 | Snow vehicles designed for carrying fewer than 10 persons; golf carts and similar vehicles |
Carpets, rugs and tapestries, hand-made or not hand-made
| Code | Description |
| 5701 00 00 | Knotted carpets and other textile floor coverings, whether or not made up |
| 5702 10 00 | Kilim, Sumak, Karamanie and similar hand-woven rugs |
| 5702 20 00 | Floor coverings of coconut fibres (coir) |
| 5702 31 80 | Other |
| 5702 32 00 | Of man-made textile materials |
| 5702 39 00 | Of other textile materials |
| 5702 41 90 | Other |
| 5702 42 00 | Of man-made textile materials |
| 5702 50 00 | Other, not pile fabrics, unfinished |
| 5702 91 00 | Of wool or fine animal hair |
| 5702 92 00 | Of man-made textile materials |
| 5702 99 00 | Of other textile materials |
| 5703 00 00 | Tufted carpets and other textile floor coverings, whether or not made up |
| 5704 00 00 | Carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up |
| 5705 00 00 | Other carpets and textile floor coverings, whether or not made up |
| 5805 00 00 | Tapestries, hand-woven, of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |
Leather and leather goods
| 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
| 4202 | Trunks, suitcases, vanity cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper |
| 4201 00 00 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material |
| 4202 00 00 | Trunks, suitcases, vanity cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper |
| 4205 00 90 | Other |
| 9605 00 00 | Travel sets for personal hygiene, sewing or shoe or clothes cleaning |
Horses
| Code | Description |
| 0101 21 00 | Purebred breeding animals |
| 0101 29 90 | Other |
Furskins, artificial fur and articles thereof
| 4301 | Raw furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers' use (excluding raw hides and skins of headings 4101, 4102 or 4103). |
Coins and banknotes not being legal tender
| Code | Description |
| 4907 00 30 | Banknotes |
| 7118 10 00 | Coins (other than gold coins) that are not legal tender |
| 7118 90 00 | Other |
Musical instruments exceeding €1,500
| Code | Name |
| 9201 00 00 | Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments |
| 9202 00 00 | Other string musical instruments (for example, guitars, violins, harps) |
| 9205 00 00 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs |
| 9206 00 00 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) |
| 9207 00 00 | Musical instruments in which sound is produced or must be amplified electrically (for example, organs, guitars, accordions) |
Works of art, collectors' pieces and antiques
| Code | Description |
| 9700 | Works of art, collectors' pieces and antiques |
Cutlery of precious metal or plated with precious metal
| Code | Description |
| 7114 00 00 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal |
| 7115 00 00 | Other articles of precious metal or of metal clad with precious metal |
| 8214 00 00 | Other cutting articles (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) |
| 8215 00 00 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
| 9307 00 00 | Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor |
Fish and crustaceans, molluscs and other aquatic invertebrates
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine |
Cigars and cigarillos
| Code | Description |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 2402 10 00 | Cigars, cheroots and cigarillos, containing tobacco |
| 2402 90 00 | Other |
Tableware of porcelain, stoneware and earthenware or fine pottery
| Code | Description |
| 6911 00 00 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china |
| 6912 00 23 | Stoneware |
| 6912 00 25 | Earthenware or fine pottery |
| 6912 00 83 | Stoneware |
| 6912 00 85 | Earthenware or fine pottery |
| 6914 10 00 | Of porcelain |
| 6914 90 00 | Other |
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods (other than those of siliceous fossil meals or similar siliceous earths) |
| 6907 | Paving blocks, slabs, bricks, tiles for floors, ovens, fireplaces or walls, ceramic; cubes for mosaic work and similar articles, whether or not on a backing (excluding articles of siliceous fossil meals or similar siliceous earths, refractory goods, tiles specially adapted as table trivets for hot dishes, decorative articles and tiles specially manufactured for kitchen stoves) |
Vehicles for transporting persons on land, air or water exceeding €50,000, cable-ways for passenger or freight transport, ski-lifts, traction mechanisms for funiculars, motorcycles exceeding €5,000 each, and accessories and spare parts therefor
| Code | Description |
| 4011 10 00 | For passenger cars (including station wagons, vans and sports cars) |
| 4011 20 00 | For buses or motor vehicles for the transport of goods |
| 4011 30 00 | For use in aircraft |
| 4011 40 00 | For use on motorcycles |
| 4011 90 00 | Other |
| 7009 10 00 | Rear-view mirrors for vehicles |
| 8407 00 00 | Spark-ignition reciprocating or rotary internal combustion piston engines |
| 8408 00 00 | Compression-ignition internal combustion piston engines (diesel or semi-diesel) |
| 8409 00 00 | Parts suitable for use solely or principally with the apparatus of heading 8407 or 8408 |
| 8411 00 00 | Turbojet or turboprop engines and other gas turbines |
| 8428 60 00 | Cable passenger and freight ropeways, ski lifts, traction mechanisms for funiculars |
| 8431 39 00 | Parts and accessories for cable passenger and freight ropeways, ski lifts, traction mechanisms for funiculars |
| 8483 00 00 | Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) |
| 8511 00 00 | Electrical ignition or starting equipment for spark-ignition or compression-ignition internal combustion engines (for example, magnetos, magneto-dynamos, ignition coils, sparking plugs, glow plugs, starters); generators (for example, direct or alternating current) and cut-outs of a kind used in conjunction with such engines |
| 8512 20 00 | Other lighting or visual signaling equipment |
| 8512 30 10 | Burglar or security alarm devices used in motor vehicles |
| 8512 30 90 | Other |
| 8512 40 00 | Windscreen wipers, defrosters and demisters |
| 8544 30 00 | Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships |
| 8603 00 00 | Railway or tramway passenger coaches, goods vans, luggage vans, open wagons, other than those of heading 8604 |
| 8605 00 00 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (other than those of heading 8604) |
| 8607 00 00 | Parts of railway locomotives or tramway motor cars or rolling stock |
| 8702 00 00 | Motor vehicles for the transport of ten or more persons, including the driver |
| 8703 00 00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, including snowmobiles |
| 8706 00 00 | Chassis fitted with engines for the motor vehicles of headings 8701 to 8705 |
| 8707 00 00 | Bodies (including cabs) for the motor vehicles of headings 8701 to 8705 |
| 8708 00 00 | Parts and accessories of the motor vehicles of headings 8701 to 8705 |
| 8711 00 00 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| 8712 00 00 | Bicycles and other cycles (including delivery tricycles), not motorized |
| 8714 00 00 | Parts and accessories of vehicles of headings 8711 to 8713 |
| 8716 10 00 | Trailers and semi-trailers of the caravan type, for housing or camping |
| 8716 40 00 | Other trailers and semi-trailers |
| 8716 90 00 | Parts |
| 8901 10 00 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds |
| 8901 90 00 | Other vessels for the transport of goods and other vessels for the transport of both persons and goods |
| 8903 00 00 | Yachts and other vessels for pleasure or sports; rowing boats and canoes |
Truffles and products thereof
| Code | Description |
| 0709 56 00 2003 90 10 | Truffles |
| 0710 80 69 0711 59 00 0712 39 00 2001 90 97 2103 90 90 | Other |
| 2104 10 00 | Prepared soups and broths and preparations therefor |
| 2104 20 00 | Homogenised composite food preparations |
| 2106 00 00 | Food preparations not elsewhere specified or included |
Pearls and precious metals, jewellery
| Code | Description |
| 7101 00 00 | Natural or cultured pearls, whether or not worked or graded, but not strung, mounted or set; natural or cultured pearls, temporarily strung for convenience of transport |
| 7102 00 00 | Diamonds whether or not worked, but not mounted or set, excluding those used for industrial purposes |
| 7103 00 00 | Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded, but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport |
| 7104 91 00 | Diamonds, excluding those used for industrial purposes |
| 7105 00 00 | Dust and powder of natural or synthetic precious or semi-precious stones, excluding those used for industrial purposes |
| 7106 00 00 | Silver (including silver plated with gold or platinum), unwrought or semi-manufactured, or in powder form |
| 7107 00 00 | Silver (including silver plated with gold or platinum), unwrought or semi-manufactured, or in powder form |
| 7108 00 00 | Gold (including gold plated with platinum), unwrought or semi-manufactured, or in powder form |
| 7109 00 00 | Base metals or silver, clad with gold, unwrought or semi-manufactured |
| 7110 11 00 | Platinum, unwrought or in powder form |
| 7110 19 00 | Platinum, other than unwrought or in powder form |
| 7110 21 00 | Palladium, unwrought or in powder form |
| 7110 29 00 | Palladium, other than unwrought or in powder form |
| 7110 31 00 | Rhodium, unwrought or in powder form |
| 7110 39 00 | Rhodium, unwrought or in powder form |
| 7110 41 00 | Iridium, osmium and ruthenium, unwrought or in powder form |
| 7110 49 00 | Iridium, osmium and ruthenium, other than unwrought or in powder form |
| 7111 00 00 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured |
| 7113 00 00 | Jewelry and parts thereof, of precious metal or of metal clad with precious metal |
| 7114 00 00 | Goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal |
| 7115 00 00 | Other articles of precious metal or of metal clad with precious metal |
| 7116 00 00 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or semi-manufactured, or in powder form |
| 7104 | Precious or semi-precious stones, synthetic or reconstructed, whether or not worked or graded, but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport |
| 7112 | Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (excluding waste and scrap melted down into unworked blocks, ingots or similar forms) |
| 7115 | Articles of precious metal or of metal clad with precious metal, not elsewhere specified or included |
| 7108 | Gold (including gold plated with platinum) unwrought or semi-manufactured, or in powder form |
| 7112 91 | Waste and scrap of gold, including metal clad with gold, but excluding waste containing other precious metals |
| 7118 90 | Gold coins |
| 7113 | Jewellery and parts thereof, of gold or of metal clad with gold |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of gold, containing gold or of metals clad with gold |
Watches of all kinds and parts thereof
| Code | Description |
| 9101 00 00 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal |
| 9102 00 00 | Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101 |
| 9103 00 00 | Clocks with watch movements, excluding clocks of heading 9104 |
| 9104 00 00 | Clocks for instrument panels and similar clocks for land vehicles, aircraft, spacecraft or vessels |
| 9105 00 00 | Clocks, other than those designed to be worn on or carried with the person |
| 9108 00 00 | Watch movements, complete and assembled, for watches designed to be worn on or carried with the person |
| 9109 00 00 | Clock movements, complete and assembled, for clocks other than those designed to be worn on or carried with the person |
| 9110 00 00 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
| 9111 00 00 | Cases for watches designed to be worn on or carried with the person, and parts thereof |
| 9112 00 00 | Cases for clocks not designed to be worn or carried, and similar cases for other goods of this chapter, and parts thereof |
| 9113 00 00 | Watch straps, watch bands and watch bracelets, and parts thereof |
| 9114 00 00 | Other parts of clocks of all kinds |
🍓Vegetable products
Live trees and other plants, bulbs, roots, cut flowers and ornamental foliage
| 0601 10 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant |
| 0601 20 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots |
| 0602 30 | Rhododendrons and azaleas, grafted or not |
| 0602 40 | Roses, grafted or ungrafted |
| 0602 90 | Other live plants (including their roots), cuttings and slips; mushroom spawn – Other |
| 0604 20 | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared – Fresh |
🍓Mineral products
Salt, sulphur, earths and stone, plastering materials, lime and cement
| 2508 40 | Other clays |
| 2508 70 | Chamotte or dinas earths |
| 2509 00 | Chalk |
| 2512 00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less |
| 2512 12 | Sawn or otherwise cut, into blocks or slabs of a rectangular (including square) shape |
| 2512 20 | Ecaussine and other calcareous monumental or building stone; alabaster |
| 2518 20 | Dolomite calcined or sintered |
| 2519 10 | Natural magnesium carbonate (magnesite) |
| 2520 10 | Gypsum; anhydrite |
| 2521 00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement |
| 2522 10 | Quicklime |
| 2522 30 | Hydraulic lime |
| 2525 20 | Mica powder |
| 2526 20 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc – Crushed or powdered |
| 2530 20 | Kieserite, epsomite (natural magnesium sulphates) |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured, whether or not in the form of clinkers |
Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes
| 2712 | Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or other processes, whether or not coloured |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks |
| 2715 | Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch |
| 2701 00 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
| 2702 00 | Lignite, whether or not agglomerated, excluding jet |
| 2703 00 | Peat (including peat litter), whether or not agglomerated |
| 2704 00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
| 2707 30 | Xylene |
| 2708 20 | Pitch coke |
| 2712 10 | Petroleum jelly |
| 2712 90 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or other processes, whether or not coloured |
| 2715 00 | Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch – Other |
| 2710 19 | Medium oils and heavy oils and preparations, of petroleum or bituminous minerals, not containing biodiesel, not elsewhere specified or included |
| 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal |
| 2702 | Lignite, whether or not agglomerated, excluding jet |
| 2703 00 00 | Peat (including peat litter), whether or not agglomerated |
| 2704 00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
| 2705 00 00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
| 2706 00 00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
| 2707 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents |
| 2708 | Pitch and pitch coke, obtained from coal tar or from other mineral tars |
| ex 2709 00 | Crude petroleum and crude petroleum products obtained from bituminous minerals, excluding natural gas condensate of subheading CN 2709 00 10 from liquefied natural gas from industrial installations |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
Jet fuel (other than kerosene type)
| 2710 12 70 | Spirit type jet fuel (light distillates) |
| 2710 19 29 | Other than kerosene (middle distillates) |
| 2710 19 21 | Kerosene type jet fuel (middle distillates) |
| 2710 20 90 | Kerosene type jet fuel, blended with biodiesel (1) |
🍓Chemicals and related industries
Inorganic chemicals
| 2804 10 | Hydrogen |
| 2804 30 | Nitrogen |
| 2804 40 | Oxygen |
| 2804 61 | Silicon - Containing not less than 99.99% by weight of silicon |
| 2804 80 | Arsenic |
| 2806 10 | Hydrogen chloride (hydrochloric acid) |
| 2806 20 | Chlorosulfonic acid |
| 2811 29 | Other inorganic compounds of non-metals with oxygen - Other |
| 2813 10 | Carbon disulfide |
| 2814 20 | Ammonia in aqueous solution |
| 2815 12 | Sodium hydroxide (caustic soda) - In aqueous solution (sodium lye or liquid soda) |
| 2818 30 | Aluminum hydroxide |
| 2819 90 | Chromium oxides and hydroxides - Other |
| 2820 10 | Manganese dioxide |
| 2827 31 | Other chlorides - Of magnesium |
| 2827 35 | Other chlorides - Of nickel |
| 2828 90 | Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites - Other |
| 2829 11 | Chlorates - Of sodium |
| 2832 20 | Sulfites (except sodium) |
| 2833 24 | Nickel sulfates |
| 2833 30 | Alums |
| 2834 10 | Nitrites |
| 2836 30 | Sodium hydrogen carbonate (sodium bicarbonate) |
| 2836 50 | Calcium carbonate |
| 2839 90 | Silicates; technical alkali metal silicates - Other |
| 2840 30 | Peroxoborates (perborates) |
| 2841 50 | Other chromates and dichromates; peroxochromates |
| 2841 80 | Tungstates |
| 2843 10 | Precious metals in colloidal state |
| 2843 21 | Silver nitrate |
| 2843 29 | Silver compounds - Other |
| 2843 30 | Gold compounds |
| 2847 00 | Hydrogen peroxide, whether or not solidified with urea |
| 2810 00 10 | Diboron trioxide |
| 2810 00 90 | Boron oxides; boric acids (excluding diboron trioxide) |
| 2812 15 00 | Sulphur monochloride |
| 2814 10 00 | Anhydrous ammonia |
| 2825 20 00 | Lithium oxide and hydroxide |
| from 2825 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, excluding CN codes 2825 20 00 and 2825 30 00 |
| from 2835 | Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined, excluding CN code 2835 26 00 |
| 2811 | Inorganic acids and inorganic oxygen compounds of non-metals (excluding hydrochloric acid, chlorosulfonic acid, sulfuric acid, oleum, nitric acid, sulfonitric acids, diphosphorus pentoxide, phosphoric acid, polyphosphoric acids, boron oxide and boric acids) |
| 2818 | Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide |
| 2834 | Nitrites; nitrates |
| 2836 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate |
| 2803 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) |
Organic chemical substances
| 2901 23 | Butene (butylene) and isomers thereof |
| 2901 24 | Buta-1,3-diene and isoprene |
| 2901 29 | Acyclic hydrocarbons - Unsaturated - Other |
| 2902 11 | Cyclohexane |
| 2902 30 | Toluene |
| 2902 41 | o-Xylene |
| 2902 43 | p-Xylene |
| 2902 44 | Mixtures of xylene isomers |
| 2902 50 | Styrene |
| 2903 11 | Chloromethane (methyl chloride) and chloroethane (ethyl chloride) |
| 2903 12 | Dichloromethane (methylene chloride) |
| 2903 21 | Vinyl chloride (chloroethylene) |
| 2903 23 | Tetrachloroethylene (perchloroethylene) |
| 2903 29 | Chlorinated derivatives of unsaturated acyclic hydrocarbons - Other |
| 2903 76 | Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402) |
| 2903 81 | 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) |
| 2903 91 | Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene |
| 2904 10 | Derivatives containing only sulpho groups, their salts and ethyl esters |
| 2904 20 | Derivatives containing only nitro or only nitroso groups |
| 2904 31 | Perfluorooctanesulfonic acid |
| 2905 13 | Butan-1-ol (n-butyl alcohol) |
| 2905 16 | Octanol (octyl alcohol) and its isomers |
| 2905 19 | Saturated monohydric alcohols - Other |
| 2905 41 | 2-ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) |
| 2905 59 | Other polyhydric alcohols - Other |
| 2906 13 | Sterols and inositols |
| 2906 19 | Cycloalkanes, cycloalkenes or cycloterpenes - Other |
| 2907 11 | Phenol (hydroxybenzene) and its salts |
| 2907 13 | Octylphenol, nonylphenol and their isomers; salts of these compounds |
| 2907 19 | Monophenols - Other |
| 2907 22 | Hydroquinone (quinol) and its salts |
| 2909 11 | Pentachlorophenol (ISO) |
| 2909 20 | Cycloalkane, cyclalkene or cycloterpene ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2909 41 | 2,2′-Oxydiethanol (diethylene glycol, diglycol) |
| 2909 43 | Monobutyl ethers of ethylene glycol or of diethylene glycol |
| 2909 49 | Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives – Other |
| 2910 10 | Oxirane (ethylene oxide) |
| 2910 20 | Methyloxirane (propylene oxide) |
| 2911 00 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2912 12 | Ethanal (acetaldehyde) |
| 2912 49 | Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function – Other |
| 2912 60 | Paraformaldehyde |
| 2914 11 | Acetone |
| 2914 61 | Anthraquinone |
| 2915 13 | Esters of formic acid |
| 2915 90 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives - Other |
| 2916 12 | Esters of acrylic acid |
| 2916 13 | Methacrylic acid and its salts |
| 2916 14 | Esters of methacrylic acid |
| 2916 15 | Oleic, linoleic or linolenic acids, their salts and esters |
| 2917 33 | Dinonyl or didecyl orthophthalates |
| 2920 11 | Parathion (ISO) and parathion-methyl (ISO) (methyl parathion) |
| 2921 22 | Hexamethylenediamine and its salts |
| 2921 41 | Aniline and its salts |
| 2922 11 | Monoethanolamine and its salts |
| 2922 43 | Anthranilic acid and its salts |
| 2923 20 | Lecithins and other phosphoaminolipids |
| 2930 40 | Methionine |
| 2933 54 | Other derivatives of malonylurea (barbituric acid); salts of these compounds |
| 2933 71 | 6-Hexanelactam (ε-caprolactam) |
| from 2901 | Acyclic hydrocarbons, except CN code 2901 10 00 |
| 2902 | Cyclic hydrocarbons |
| ex 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except CN code 2905 11 00 |
| 2907 | Phenols; phenol-alcohols |
| 2909 | Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2903 | Halogenated derivatives of hydrocarbons |
| 2905 11 | Methanol (methyl alcohol) |
| 2914 | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2922 | Amino-compounds with oxygen function |
| 2923 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined |
| 2931 | Separate chemically defined organo-inorganic compounds (excluding organo-sulphur compounds and organo-mercury compounds) |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only |
| 2905 42 00 | Pentaerythritol |
| 2909 19 90 | Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives (excluding diethyl ether and tert-butyl ethyl ether (ethyl-tert-butyl ether, ETBE)) |