Unwrought aluminium

Heading 7601 covers unwrought aluminium, including non-alloy aluminium and aluminium alloys, in ingots, billets, bars, and cathodes. It serves as raw material for the aluminium industry. Duty rates range from 3% to 6% with possible anti-dumping duties. From 2026, aluminium is subject to CBAM requiring CO2 emission declaration. Tariff quotas may apply for non-alloy aluminium. Poland imports significant quantities of unwrought aluminium for its extensive aluminium processing sector. Heading 7601 is part of Chapter 76 (base metals and metal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 7601 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 7601 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates range from 3% to 6% with possible anti-dumping duties. From 2026, aluminium is subject to CBAM requiring CO2 emission declaration. Poland imports significant quantities of unwrought aluminium for its extensive aluminium processing sector. Duty rates from 3% to 6% - check anti-dumping duties on aluminium from third countries. From 2026, CBAM applies - CO2 emission declaration embedded in aluminium required. EU tariff quotas may reduce duty on non-alloy aluminium - check availability. Quality certificates confirming chemical composition and aluminium purity required. When importing goods under heading 7601 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 7601 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 7601 are subject to quality and EN standard compliance controls. Required documentation includes: chemical composition analysis certificates, CE certificates (construction products), EU steel safeguard documentation. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 7601 covers unwrought aluminium, including non-alloy aluminium and aluminium alloy. It serves as raw material for the aluminium industry. Distinction from 7508 (other articles of nickel) and 7602 (aluminium waste and scrap) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.