Of aluminium alloys

Subheading 7606 12 of the Combined Nomenclature covers flat-rolled products of aluminium alloys, in the form of plates, sheets and strip, with a thickness exceeding 0.2 mm. Aluminium alloys for CN Chapter 76 purposes are materials in which aluminium predominates by weight but the aluminium content is below 99% or specified impurity limits are exceeded, as defined in the Notes to Chapter 76. Products in this subheading are manufactured from the main structural and industrial alloy series: 2000 (Al-Cu, e.g. 2024 used in aerospace), 3000 (Al-Mn, e.g. 3003 for packaging and construction), 5000 (Al-Mg, e.g. 5052 and 5083 for marine and pressure vessel applications), 6000 (Al-Mg-Si, e.g. 6061 for structural profiles) and 7000 (Al-Zn, e.g. 7075 for high-strength aerospace applications). Aluminium alloy sheets of the 5000 and 6000 series represent the dominant category in industrial imports, used in shipbuilding, railway vehicles, automotive bodywork, pressure vessels and building facades. Classification under this subheading requires distinction from 7606 11 (unalloyed aluminium) on the basis of chemical composition confirmed by a mill test certificate. Importers must hold a mill test certificate with full chemical analysis and mechanical properties.

Aluminium alloy sheets covered by subheading 7606 12 have been subject to the full CBAM mechanism since 1 January 2026 under Regulation (EU) 2023/956. The CBAM obligation is particularly significant for this subheading given the large volume of trade in alloy sheets from countries with carbon-intensive aluminium production. The importer must be registered as an authorised CBAM declarant with the competent national authority and submit quarterly CBAM declarations containing embedded emissions data for each imported lot, distinguishing between direct emissions from the metal production process and indirect emissions from electricity consumption. CBAM certificates are purchased at a price linked to the EU ETS allowance price and must be reconciled by 31 May of the following year. Imports from countries with an equivalent ETS system (e.g. Switzerland) may benefit from partial or full CBAM exemption. Required import documentation includes: commercial invoice with technical specifications, transport document, mill test certificate with chemical analysis, proof of origin for preferential rates and the importer's EORI number. Additional TARIC Q-series codes must be included in the customs declaration. Current duties must be verified in TARIC.

Aluminium alloy sheets of subheading 7606 12 are one of the aluminium product categories most frequently subject to EU trade defence instruments. Imports from China may be subject to anti-dumping (AD) measures - importers are required to verify the current status of AD measures in TARIC for the specific CN code and country of origin before each import, as AD duty rates can be significant. Aluminium products may also be subject to safeguard measures - importers should check the availability and utilisation level of quarterly tariff rate quotas (TRQ) in TARIC. Imports exceeding the TRQ limit attract additional duties that substantially affect transaction viability. Imports of aluminium products from Russia and Belarus are subject to EU sanctions restrictions - current status must be verified before concluding any contract. Preferential rates under EU free trade agreements (CETA, JEFTA, South Korea, UK, Vietnam and Ukraine FTAs) can significantly reduce the duty burden, provided rules of origin are satisfied and a valid proof of preferential origin is submitted. The total import cost includes customs duty, CBAM certificates and VAT. All applicable trade measures must be verified in the EU TARIC system.

CN code 7606 12 of the Combined Nomenclature classifies aluminium alloy plates/sheets > 0.2 mm 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.