Customs code · HS subheading 9990 99

Final code reached

Returned goods, excluding samples and order-matching goods

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers returned goods that are not samples and are not goods corresponding to an order. The deciding conditions are the return and the exclusion of samples and order-matching goods.

See the official tariff text

Official Danish tariff text

Returvarer (Ikke prøve- el bestillingssvarende varer)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 9990 99 01.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

What to do now for an import

The code is settled. What is left is the import declaration around it.

State the country of origin: it decides the rate, sanctions and documents The same code can be charged and treated differently depending on where the goods were made.
Check today's requirements in TARIC Rates, quotas and document requirements change. The EU's own database is the current source. Open the EU TARIC database

Check it before you file This is a suggestion, please verify it against your own product.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

Ukraine

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions

Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

XXII
99
9990
9990 99
9990 99 01

Show the steps

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section XXII Øvrige koder
Is it a complete industrial plant or a special code?
✓
Step 2 · Chapter 99 Særlige koder 2 of 2 chapters in section XXII
Which special category applies: personal belongings of a person moving their usual residence; moving goods connected with marriage, pupils' equipment, teaching materials and household goods, coffins, urns and grave decorations, or emergency aid; provisions for ships or aircraft; provisions for offshore installations; goods not classified by nature with a value less than 200 euro; confidential consignments; or another special code?
✓
Step 3 · Heading 9990 Øvrige koder 7 of 7 headings under chapter 99
Is it a discretionary code?
✓
Step 4 · Subheading 9990 99 Øvrige koder 2 of 2 subheadings under heading 9990
Are the goods returned goods (not samples or non-order-conforming goods), goods not classified by nature, goods for diplomatic or similar organisations and personnel, certain documents or other specified consignments, or goods for exhibition or demonstration?
✓
Step 5 · Full code 9990 99 01 Returvarer (Ikke prøve- el bestillingssvarende vare… 1 of 5 codes under subheading 9990 99

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

you are here 9990 99 01 Returvarer (Ikke prøve- el bestillingssvarende varer) No rate on file
another option 9990 99 02 Varer, ikke klassificeret efter art No rate on file
another option 9990 99 90 Varer til diplomatiske, konsulære repræsentationer, internat. organisationer mv., samt til tilknyttet personale No rate on file
another option 9990 99 95 Visse dokumenter, transportmateriale, varer fra privat person til privat person, imp. i h. til forordning (EØF) 918/1983 No rate on file
another option 9990 99 99 Varer til udstilling, demonstration og lign. No rate on file

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 99

Often confused with

9990 99 02 Varer, ikke klassificeret efter art No rate on file
That code is for goods not classified by type, while this code is specifically for returned goods excluding samples and order-matching goods.
9990 99 99 Varer til udstilling, demonstration og lign. No rate on file
That code is for goods for exhibition, demonstration and similar purposes, while this code is for returned goods excluding samples and order-matching goods.