Other

Subheading 6914 90 of the Combined Nomenclature covers other ceramic articles made of materials other than porcelain - in particular stoneware, earthenware, chamotte ceramics and other ceramic materials not classifiable under subheading 6914 10 or under headings 6904-6913 of Chapter 69. This subheading includes, among others: decorative vases and plant pots of stoneware or earthenware, figurines and ornamental articles of these materials, technical ceramic pipes and channels, filter elements, laboratory columns and other technical ceramic articles not covered by other headings. Stoneware is characterised by low porosity and a dense body structure, while earthenware is a porous ceramic covered with a glaze. Subheading 6914 90 serves a residual function within heading 6914 and Chapter 69 - it covers ceramic goods not falling under more specific headings. Classification follows the General Rules for the Interpretation of the CN (Rules 1 and 6) and the Notes to Chapter 69. In case of doubt, applying for Binding Tariff Information (BTI) ruling is recommended.

Importing ceramic articles under subheading 6914 90 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 a customs declaration with the correct CN code in the import customs system. Required documentation includes: a commercial invoice with a product description (type of ceramic, material, intended use and dimensions), transport document (CMR, B/L or AWB), technical specification for industrial goods, and certificate of origin for preferential duty rates. Ceramic articles intended to come into contact with foodstuffs (e.g. glazed food containers, tableware) must comply with Regulation (EC) No 1935/2004 and Directive 84/500/EEC regarding the migration of lead and cadmium from glazed ceramic articles. Decorative or consumer-facing articles may be subject to the General Product Safety Regulation (EU) 2023/988. Technical ceramics used in building or industrial installations may require industry-specific certifications and, where applicable, CE marking under the Construction Products Regulation (EU) No 305/2011. The importer is responsible for the correct tariff classification and completeness of customs documentation. Current MFN duty rates should be verified in the European Commission's TARIC database.

MFN duty rates for ceramic articles under subheading 6914 90 should be verified in the European Commission's current TARIC database, as they may be subject to change. Preferential rates may be available under EU free trade agreements (including CETA, EU-Japan EPA, EU-UK TCA, EU-South Korea Agreement) and under the Generalised Scheme of Preferences (GSP) for developing countries. The condition is compliance with rules of origin and presentation of a valid proof of origin (EUR.1 certificate, invoice declaration or REX statement). Importers should check in TARIC whether anti-dumping or countervailing measures apply for the specific country of origin - ceramic articles imported from China or India may be subject to additional trade measures depending on the detailed classification. The distinction between subheadings 6914 10 and 6914 90 can also affect the applicable duty rate, making correct material identification essential. Tariff suspensions or tariff rate quotas may apply for certain technical ceramic products - these should be verified in TARIC. Imports from Russia and Belarus may be subject to EU sanctions restrictions. VAT at the domestic rate is charged on import. All current rates and trade measures should be verified in the TARIC system.

Other ceramic articles (stoneware, earthenware, terracotta) not elsewhere classified under CN 6914 90 carry a 0% EU duty.