Aluminium powders and flakes

Heading 7603 covers aluminium powders and flakes. Aluminium is a lightweight metal with excellent corrosion resistance, high thermal and electrical conductivity. It is widely used in construction, transport, aerospace, packaging and electronics. Aluminium alloys (e.g. 6000, 7000 series) combine lightness with high strength. Customs duty rates are generally 0% to 7.5% depending on the product. Heading 7603 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 7603 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 7603 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.

Customs duty rates are generally 0% to 7.5% depending on the product. Aluminium and aluminium products are subject to the CBAM (Carbon Border Adjustment Mechanism) - from 2026, importers must purchase CBAM certificates corresponding to CO2 emissions associated with aluminium production. Import may be subject to anti-dumping duties on aluminium products from certain countries. Import of aluminium powders and flakes is subject to CBAM - reporting of CO2 emissions from aluminium production is required. Check whether anti-dumping duties apply to aluminium products from the given country. Documentation must include the aluminium alloy grade and chemical composition. Aluminium products for food contact must comply with Regulation (EC) No 1935/2004. When importing goods under heading 7603 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 7603 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).

Heading 7603 covers aluminium powders and flakes. Aluminium is a lightweight metal with excellent corrosion resistance, high thermal and electrical conductivity. Distinction from 7602 (aluminium waste and scrap) and 7604 (aluminium bars, rods and profiles) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.