Stationery: EU import duty and HS code
Low duty, low regulatory burden —which also means low margins and heavy competition.
✓ Tariff data from EU Access2Markets · 2026-11-05REACHToy safety (if marketed to children)
Typical duty
3.7%
HS code
4820.10.00 / 9608.10.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €37.00 | €216.03 | €1,353.03 |
| France | €37.00 | €227.40 | €1,364.40 |
| Netherlands | €37.00 | €238.77 | €1,375.77 |
| Italy | €37.00 | €250.14 | €1,387.14 |
| Spain | €37.00 | €238.77 | €1,375.77 |
| Belgium | €37.00 | €238.77 | €1,375.77 |
| Austria | €37.00 | €227.40 | €1,364.40 |
| Ireland | €37.00 | €261.51 | €1,398.51 |
| Portugal | €37.00 | €261.51 | €1,398.51 |
| Finland | €37.00 | €289.94 | €1,426.94 |
Duty by tariff line
Stationery is not one tariff line. Under 4820.10.00 and 9608.10.00 the EU applies 7 lines with rates from 0% to 3.7%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 0% | Registers, account books, order books and receipt books |
| 0% | Notebooks, letter pads and memorandum pads |
| 0% | Diaries |
| 0% | Other |
| 3.7% | With liquid ink (rolling ball pens) |
| 3.7% | With replaceable refill |
| 3.7% | Other |
Notes for stationery
- Pens and notebooks are separate chapters; a gift set may need to be split into its components for duty.
- Items marketed to children under 14 can fall under toy rules.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Stationery FAQ
How are stationery gift sets classified?
Usually as a set under GIR 3(b), with duty based on the component giving the essential character.
Are children's art supplies regulated?
Yes, they can fall under toy safety or the dangerous substances rules depending on the product.