CN subheading 681511 covers articles of carbon fibres that are neither reinforced nor embedded in a matrix of another material, in the form of woven fabrics, mats, needle-punched felts, non-wovens and similar flat formations. The key classification criterion is the absence of resin impregnation or embedding in a polymer matrix — these articles remain as dry preforms or carbon-carbon (C/C) friction materials. Carbon fibres are produced by pyrolysis of precursors, mainly polyacrylonitrile (PAN) or pitch, in a controlled atmosphere at temperatures between 1,000 and 3,000°C, imparting exceptional mechanical and thermal properties. Carbon fabrics, needled mats and carbon felts under subheading 681511 are used as: friction materials in aircraft disc brakes (landing gear braking systems) and motorsport brake systems, thermal insulation in industrial and vacuum furnaces, electrodes in electrochemistry and electroplating, and dry preforms for subsequent resin infusion (CFRP manufacture). The classification boundary with chapters 54 and 63 (technical textiles) requires recognition of the mineralogical nature of carbon fibre as a carbon mineral rather than an organic synthetic fibre. A BTI ruling is recommended when in doubt.

Importing articles under subheading 681511 into the European Union requires a customs declaration with the correct CN code, an EORI number and declaration of country of origin. Carbon fibre articles intended for aeronautical applications are subject to EASA Part 21 regulations and the technical standards of the aircraft manufacturer — the importer must hold an EASA Form 1 certificate or FAA 8130-3 (for imports from the USA) or an equivalent document. For unregulated industrial applications, the manufacturer's technical documentation and a material data sheet specifying mechanical and thermal parameters are required. Carbon fibres and their articles may be subject to REACH Regulation obligations as substances or mixtures — importers should verify registration status and Safety Data Sheet (SDS) requirements. Articles intended for defence or dual-use applications may be subject to export control under Regulation (EU) 2021/821 — importers should verify whether the article is listed in Annex I (dual-use goods list) and whether the exporter held the required export licence.

Current MFN duty rates for goods under subheading 681511 must be verified in the European Commission's TARIC database. Preferential duty rates may be available under EU FTAs with Japan (EPA — Japan is a leading carbon fibre producer: Toray, Teijin, Mitsubishi Chemical), South Korea, Canada (CETA) and the United Kingdom (TCA). The United States is another key supplier (Hexcel, Solvay, Cytec) — for imports from the USA, current conditions under EU-US trade relations should be checked. Importers should verify in TARIC whether anti-dumping measures are in force for carbon fibre articles from specific countries. Carbon fibre articles classified as dual-use may require additional import authorisations. Imports from Russia and Belarus are subject to EU sanctions restrictions. Domestic VAT applies at importation. TARIC codes at the 10-digit level must be verified before each customs clearance.

Articles of carbon fibres under CN 6815 11 carry a 0% EU duty. Covers CFRP components and carbon composites.