What does Chapter 70 of the Customs Tariff cover?
Chapter 70 of the EU Customs Tariff covers glass and glassware in a broad range - from glass raw materials to finished products. CN codes begin at heading 7001 (cullet and other waste and scrap of glass) and end at heading 7020 (other articles of glass). Cullet (7001) is imported as a raw material for glass production. Glass in the mass, in balls and rods (7002) constitutes a semi-finished product for the glass industry. Cast, rolled, drawn and blown glass (7003-7004) includes flat glass in various forms. Float glass and surface-ground or polished glass (7005) is the most commonly used building and industrial glass. Toughened and laminated safety glass (7007) is used in construction, automotive and furniture industries. Insulating glass units (7008) are used for thermal insulation. Glass fibres (7019) are used in insulation, composites and reinforcements. Glass tableware and kitchenware (7013) includes wine glasses, drinking glasses, decanters and other utilitarian articles. Signalling and clock glass (7014-7015) includes optical elements. Glass beads, imitation pearls and imitation precious stones (7018) constitute a decorative category. The classification of glass is based on form, composition, treatment and intended use.
Duty rates in Chapter 70
Duty rates on glass and glassware are varied. Cullet (7001) is subject to a zero duty rate. Flat glass (7003-7005) carries rates of 3% to 5%. Toughened and laminated safety glass (7007) has rates of 4% to 5%. Insulating glass units (7008) are subject to rates of 4% to 5%. Glass tableware (7013) is subject to rates of 6.5% to 11%. Glass fibres (7019) carry rates of 4% to 7.5%. Optical and technical glass carries rates of 3% to 5%. Customs duty is supplemented by 23% VAT, with building glass subject to a 23% rate.
Goods classification in Chapter 70 - key considerations
The classification of glass requires determination of the form (flat, hollow, fibrous), the chemical composition (soda, borosilicate, lead), the treatment (annealed, toughened, laminated, coated) and the intended use. Toughened and laminated safety glass is classified separately from ordinary glass. Glassware is divided into crystal (containing lead) and ordinary. Glass fibres are classified by form (mats, fabrics, yarn) and intended use.
Frequently asked questions
What goods are classified in Chapter 70 of the Customs Tariff?
Chapter 70 covers flat glass (float, toughened, laminated), insulating glass units, glass tableware, glass fibres, optical glass, glass beads and cullet. Classification depends on the form, composition and intended use of the glass.
What are the duty rates in Chapter 70?
Cullet (7001) carries a rate of 0%. Flat glass (7003-7007) is subject to rates of 2% to 4.4%, with additional specific rates on certain headings. Tableware (7013) carries a rate of 11%, and glass fibres (7019) from 5% to 7%. Customs duty is supplemented by 23% VAT on the customs value inclusive of duty.
How to find the correct CN code in Chapter 70?
The form of the glass (flat, hollow, fibrous), the chemical composition, the treatment (annealed, toughened, laminated) and the intended use must be determined. Lead crystal glass is classified separately. Insulating glass units have their own heading 7008.
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