Aluminium alloys

CN code 760120 covers unwrought aluminium alloys, including ingots, billets, T-bars, slabs and other cast semi-finished forms that have not been subjected to rolling, drawing or forging. These alloys contain aluminium as the predominant metal with additions of silicon, magnesium, manganese, zinc, copper or other elements that define their mechanical and thermal properties. Classification to heading 760120 requires confirmation that the material has not undergone any wrought processing. Ingots and billets are typically produced by continuous or semi-continuous casting and serve as the primary feedstock for rolling mills, extrusion presses and foundries. Correct declaration of the alloy designation and chemical composition is essential for customs purposes and for compliance with market surveillance requirements. Goods must be differentiated from unalloyed aluminium (760110), where the sum of alloying elements does not exceed 1 percent by mass.

Imports of unwrought aluminium alloys classified under CN 760120 are subject to the Carbon Border Adjustment Mechanism (CBAM) from 1 January 2026. Importers bringing these goods into the EU from third countries must be registered as CBAM declarants, obtain data on embedded direct and indirect CO2 emissions from their suppliers, and submit annual CBAM declarations to the competent national authority together with a sufficient number of CBAM certificates. Goods originating in China may additionally be subject to anti-dumping or countervailing duties - the current scope and rates of these measures must be verified in the TARIC database and the Official Journal of the EU before each shipment. Safeguard measures in the form of additional tariffs or tariff-rate quotas may also apply if the European Commission determines that imports are causing or threatening serious injury to EU producers. Correct determination of origin and customs value is critical.

Customs clearance of unwrought aluminium alloys requires standard trade documents including the commercial invoice, packing list and bill of lading or airway bill. A material test certificate or certificate of analysis issued by the manufacturer or an accredited laboratory, specifying the alloy designation and chemical composition, is strongly recommended and may be requested by customs authorities to verify classification. For goods originating in countries with preferential trade agreements, a proof of origin such as a EUR.1 movement certificate or origin declaration must accompany the shipment. For CBAM purposes, the importer must obtain embedded emissions data expressed in tonnes of CO2 per tonne of product from the foreign producer. Anti-dumping investigations may require additional declarations or guarantees at the time of release for free circulation. Periodic review of applicable trade defence measures is advisable.

CN code 7601 20 of the Combined Nomenclature classifies unwrought aluminium alloys within Chapter 76 of the EU customs tariff for aluminium. Classification depends on the degree of processing (unwrought aluminium, semi-finished products, finished articles), alloy composition (unalloyed aluminium, alloy series 1000-7000) and product form (ingots, bars, sheets, foil, tubes, profiles). Note 1 to Chapter 76 defines aluminium alloys by minimum aluminium content. Aluminium imports are subject to standard TARIC duty rates and potential anti-dumping duties for selected countries of origin.