Subheading 6815 12 of the Combined Nomenclature covers articles of carbon fibres containing asbestos. Classification under this subheading is based on the criteria set out in the Notes to Chapter 68 of the CN, which covers articles of stone, plaster, cement, asbestos, mica and similar materials. The defining classification criterion is the simultaneous presence of carbon fibres as the structural element of the article and asbestos as a component. Carbon fibres are high-strength, low-density engineering materials, while asbestos was historically used as a filler or reinforcing agent due to its thermal resistance. Classification follows the General Rules for the Interpretation of the CN (GRI), in particular Rules 1 and 6. The Notes to Chapter 68 exclude from the chapter certain articles covered by other headings. Importers should carefully distinguish subheading 6815 12 from adjacent subheadings 6815 13 and 6815 19, which cover carbon fibre articles without asbestos. In case of classification doubt, applying for a Binding Tariff Information (BTI) ruling is strongly recommended.

All forms of asbestos are banned in the European Union under the REACH Regulation (Regulation (EC) No 1907/2006, Annex XVII, Entry 6). The ban covers the manufacture, placing on the market and use of articles containing asbestos fibres, with no derogations for new applications. The import of goods under subheading 6815 12 into the EU is therefore prohibited. Customs authorities of EU Member States are required to detain and refuse release for free circulation of consignments containing asbestos articles. Customs controls may include laboratory analysis of material composition by accredited testing facilities. Violations can result in seizure of goods, financial penalties and criminal liability for the importer. For existing installations or repairs involving asbestos, national regulations on safe removal and disposal apply pursuant to Directive 2009/148/EC on the protection of workers from the risks related to asbestos exposure. All regulatory and classification matters should be verified with the competent customs and regulatory authorities.

Although the import of goods under subheading 6815 12 is prohibited due to asbestos content, this subheading remains part of the Combined Nomenclature for statistical purposes or in relation to historical stocks subject to special customs procedures such as destruction. MFN duty rates for this subheading should be verified in the European Commission's TARIC database. Goods under this subheading are subject to import prohibitions and restrictions arising from the REACH Regulation and EU public health legislation. The TARIC system may display surveillance documents and import bans associated with this subheading. Border authorities apply chemical and product safety controls in accordance with Regulation (EU) 2019/1020. For goods in transit through EU territory, separate procedures may apply. All current trade measures, prohibitions and restrictions for subheading 6815 12 must be verified in the European Commission's TARIC database and under national REACH implementing legislation.

Carbon fibre articles containing asbestos under CN 6815 12 carry a 0% duty. NOTE: Import of asbestos-containing products is banned in the EU under REACH Regulation (1907/2006, Annex XVII, entry 6).