Natural graphite

Heading 2504 covers natural graphite in all forms. This includes amorphous (earthy) graphite, crystalline flake graphite and vein (Ceylon) graphite. Natural graphite may be in crude, enriched or purified form, as powder, flakes or lumps. Graphite is used in the manufacture of crucibles, electrodes, lubricants, pencils and batteries. Import of natural graphite into the EU is subject to a 0% duty rate. Natural graphite is recognised as a critical raw material by the European Commission under the Critical Raw Materials Act (CRMA). Heading 2504 is part of Chapter 25 (mineral products, ores and fuels) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2504 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2504 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of natural graphite into the EU is subject to a 0% duty rate. Correct classification into the appropriate subheading depending on the form of graphite is required. Natural graphite is an EU critical raw material - monitor regulations on critical raw materials supply security (CRMA). The duty rate is 0%, but correct classification into the subheading (amorphous, crystalline flake, vein) is crucial. For larger quantities of natural graphite, check the availability of preferences under EU trade agreements. Graphite in powder form may require special transport conditions due to dust and self-ignition risk. When importing goods under heading 2504 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2504 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2504 are subject to quality and environmental compliance controls. Required documentation includes: chemical composition analysis certificates, REACH documentation, fuel trading permits. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 2504 covers natural graphite. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: grafit sztuczny — 3801. The boundary with neighbouring headings (3801/2530) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.