Subheading 6815 13 of the Combined Nomenclature covers other reinforced carbon fibre articles, not containing asbestos, widely known in industry as CFRP (Carbon Fibre Reinforced Polymer or Carbon Fibre Reinforced Plastics). This subheading covers laminates and composites in which carbon fibres serve as reinforcement within a resin, ceramic or other matrix, giving the article an exceptionally high strength-to-weight ratio. Classification under subheading 6815 13 applies to articles where reinforcement is the determining technical criterion, distinguishing them from subheading 6815 19, which covers other carbon fibre articles not described as reinforced. The Notes to Chapter 68 and the General Notes to the relevant Section define the classification boundaries in relation to plastics articles (Chapter 39) or ceramic articles. Where there is doubt as to classification between Chapter 39 and Chapter 68, the key question is which material gives the article its essential character, applying GRI Rule 3(b). In case of classification doubt, a Binding Tariff Information (BTI) ruling is recommended.

CFRP articles under subheading 6815 13 are widely used in aerospace, automotive, wind energy, construction, sports equipment and medical device manufacturing. Importing them into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with detailed technical description of the article, a transport document (CMR, B/L or AWB), a technical specification confirming the CFRP composition, and a certificate of origin for preferential rates. CFRP articles used in the aerospace sector may be subject to EASA certification requirements or dual-use export control regulations under Regulation (EU) 2021/821, if they possess properties relevant to defence applications. Importers should verify whether the specific CFRP article requires an export licence and check for any applicable end-use controls. All requirements should be verified in TARIC and with the competent authorities.

MFN duty rates for goods under subheading 6815 13 should be verified in the European Commission's TARIC database, as they may change following the annual revision of the EU customs tariff. Preferential rates may be available under FTA agreements concluded by the EU, including CETA (Canada), EU-Japan EPA, EU-South Korea and the EU-UK Trade and Cooperation Agreement, as well as under the Generalised Scheme of Preferences (GSP) for developing countries. The condition for applying a preferential rate is compliance with rules of origin and presentation of a valid proof of origin, such as an invoice declaration or EUR.1 movement certificate. Importers should check in TARIC whether anti-dumping or countervailing measures apply to CFRP articles from specific countries, particularly imports from China. Imports from Russia and Belarus are subject to restrictions under EU sanctions packages. VAT at the applicable domestic rate is levied on import. All current duty rates and trade measures for subheading 6815 13 should be verified in the TARIC database.

Carbon fibre reinforced polymer (CFRP) articles under CN 6815 13 carry a 0% EU duty. Used in aerospace, automotive and sports applications.