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NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN›Srebro, włącznie ze srebrem pokrytym złotem lub platyną, w stanie surowym lub półproduktu, lub w postaci proszku

Semi-manufactured

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
44 docs
C067Y069Y949X060X061X062+38
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Preferences
AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%DOEd-D /L-SEH 0%EBA 0%EEA 0%EG 0%ESA 0%FJ 0%FO 0%GB 0%GH 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%US 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500
Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
4

Binding Tariff Information

BTI classification examples

DEgold028/24-1

Silver alloy solder rings for electronics

silverGRI 1GRI 6
PLgold5-001150

Silver alloy brazing ring for refrigeration tubing

silverGRI 1GRI 6
DEgold805/24-1

Fine silver semi-finished products

silverGRI 1GRI 6
DEgold768/24-1

Fine silver unwrought, 99.99% purity

silverGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of semi-manufactured silver under CN code 7106 92

CN code 7106 92 covers silver in semi-manufactured forms, meaning silver processed into forms other than unwrought but not yet ready for use as a finished product. This subheading includes bars, rods, wire, sheets, strips, tubes, and profiles made of silver with a fineness of at least 925/1000 (sterling silver) or higher. Semi-manufactured silver serves as a raw material for the jewellery, electronics, photographic, and medical industries. Classification under this heading requires distinguishing from unwrought silver in the form of unprocessed nuggets or granules (subheading 7106 91) and from finished silver articles (heading 7113 or 7114). The customs declaration must specify the physical form (bar, wire, sheet), silver fineness, weight in grams or kilograms, and country of origin. The customs value is determined based on the transaction value with reference to current silver quotations on world markets.

Regulations governing the import of semi-manufactured silver

Importing semi-manufactured silver into the European Union is subject to several legal frameworks. Duty rates should be verified in the current TARIC database or ISZTAR4 system. As a precious metal, silver is subject to hallmarking regulations under the Convention on the Control and Marking of Articles of Precious Metals (Hallmarking Convention). Products placed on the EU market must bear an appropriate hallmark confirming silver content. Anti-Money Laundering regulations impose customer identification and suspicious transaction reporting obligations on entities trading in precious metals. Since 2022, EU sanctions prohibit the import of gold from Russia and Belarus, while for silver the current sanctions lists should be checked as the scope of restrictions may change. For silver with industrial applications, additional certification requirements may apply. The importer should hold a certificate of analysis confirming metal purity and a commercial invoice.

Practical aspects of importing semi-manufactured silver

When planning the import of semi-manufactured silver classified under CN code 7106 92, the specific characteristics of precious metals trade should be considered. A certificate of analysis from the manufacturer or refiner confirming the fineness and purity of silver is an essential document for customs clearance. Semi-manufactured silver is subject to the standard VAT rate and does not benefit from the exemptions provided for investment gold under Articles 344-356 of the VAT Directive. The customs value should correspond to current market prices, and significant deviations from exchange quotations may trigger verification by customs authorities. Silver transport requires appropriate insurance and security measures due to the high value of the goods. In 2026, importers should check current EU trade restrictions relating to the country of origin. Authorised Economic Operator status can facilitate customs clearance for regular precious metals imports. Semi-manufactured silver is not subject to CBAM obligations.

Silver semi-manufactured - CN 7106 92

Silver in semi-manufactured forms (bars, rods, sheets, strips, wire) under CN 7106 92 carries a 0% EU duty. Customs value based on LBMA market quotations.

Frequently asked questions

Is semi-manufactured silver subject to hallmarking regulations?
Yes, semi-manufactured silver is subject to the provisions of the Convention on the Control and Marking of Articles of Precious Metals (Hallmarking Convention). Silver products placed on the EU market must bear a hallmark confirming silver content. Standard silver finenesses are 800, 830, 925 (sterling), and 999. When importing, a certificate of analysis confirming metal purity is required. National assay offices are responsible for hallmarking in each EU member state.
Does silver benefit from VAT exemptions like investment gold?
No, silver does not benefit from the VAT exemptions provided for investment gold. The exemption under Articles 344-356 of the VAT Directive applies exclusively to investment gold in the form of bars or coins meeting specific criteria. Silver, regardless of its form (bars, coins, semi-manufactured products), is subject to the standard VAT rate applicable in the relevant EU member state. This applies to all forms of silver traded commercially.
How to distinguish between CN codes 7106 91 and 7106 92 for silver?
CN code 7106 91 covers unwrought silver in the form of unprocessed nuggets, granules, or powder, while code 7106 92 classifies semi-manufactured silver in forms such as bars, rods, wire, sheets, or strips. The distinguishing criterion is the degree of processing: unwrought silver (7106 91) has not undergone rolling, drawing, or forming, whereas semi-manufactured products (7106 92) have been subjected to such operations.
What is the EU duty on silver semi-products CN 7106 92?
Silver semi-manufactured under CN 7106 92 carries a 0% EU duty. Value based on LBMA prices.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Semi-manufactured" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Semi-manufactured" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate