ALUMINIUM AND ARTICLES THEREOF

Chapter 76 of the Combined Nomenclature covers unwrought aluminium and all articles made of this metal. Its scope includes unwrought aluminium (heading 7601), aluminium waste and scrap (7602), powders and flakes (7603), bars, rods and profiles (7604), wire (7605), plates and strips (7606), aluminium foil (7607), tubes and pipes (7608) and tube fittings (7609). Furthermore, this chapter classifies aluminium structures and parts thereof (7610), reservoirs and containers (7611-7612), containers for compressed gas (7613) and stranded wire and cables (7614). Heading 7616 covers other articles of aluminium, including netting, cloth and grating. Aluminium is one of the most frequently imported base metals into the European Union, making this chapter crucial for importers. From 2026, the import of aluminium is covered by the CBAM (Carbon Border Adjustment Mechanism), i.e. the carbon border adjustment mechanism relating to CO2 emissions. Importers of unwrought aluminium and selected semi-finished products must declare the carbon footprint of the goods and acquire CBAM certificates, which constitutes an additional cost for imports from outside the EU. Correct tariff classification of aluminium requires consideration of the degree of working, alloy composition and form of the product.

Customs duty rates on aluminium and articles of aluminium in the EU tariff range from 0% to 10%, depending on the degree of processing. Unwrought aluminium (7601) is subject to a rate of 3-6%. Rolled products, plates and strips are subject to duties of 5-7.5%. Aluminium foil has rates of 6-7.5%. Finished articles of aluminium, such as structures and containers, may be subject to rates of up to 6%. Many countries benefit from preferential duty rates under EU trade agreements. Additionally, from 2026 the full CBAM system is in force, which may significantly increase the costs of importing aluminium from countries with high-emission production.

When classifying aluminium products, the physical form of the goods and the degree of working are of key importance. A distinction must be made between unwrought aluminium and rolled, drawn or forged aluminium. Aluminium alloys are generally classified under the same headings as pure aluminium; however, the alloy composition affects the precise CN code. It is important to distinguish between semi-finished products (plates, strips, bars) and finished articles, which may fall under different headings. Articles of aluminium intended for specific purposes may be classified outside Chapter 76, e.g. in Chapter 84 (machinery) or 94 (furniture). In the case of composite articles, the material that gives the essential character determines classification.