Sanitary ware and parts thereof

CN code 761520 covers sanitary ware made of aluminium or aluminium alloys, including washbasins, bathtubs, shower trays, kitchen sinks, bidets and other articles intended for sanitary plumbing installations where aluminium is the predominant constituent material. Aluminium sanitary ware is manufactured from pressed aluminium sheet or by die casting, and is frequently subjected to anodising, powder coating or ceramic coating to enhance corrosion resistance and aesthetics. Subheading 761520 is a distinct subheading within heading 7615, separated from table and kitchen articles (761510) - the classification criterion is the sanitary purpose of the article. Goods of plastics such as acrylic bathtubs are classified in Chapter 39, articles of steel in Chapter 73 and ceramic sanitary ware in Chapter 69. Manufacturers choose aluminium for sanitary ware for its low weight, which simplifies installation, its moisture resistance and the wide range of surface finishes available. For composite articles - for example a bathtub with an aluminium frame and an acrylic shell - the General Rules on composite goods apply to determine the heading.

Aluminium sanitary ware classified under CN 761520 is within the scope of CBAM from 1 January 2026. EU importers must register as CBAM declarants, obtain embedded CO2 emissions data per tonne of product from the foreign manufacturer, submit annual CBAM declarations and maintain a sufficient number of CBAM certificates. Aluminium is a carbon-intensive material fully covered by CBAM - embedded emissions encompass both the electrolytic production of primary aluminium and the downstream casting and finishing processes. Sanitary articles intended for installation in buildings may be subject to Regulation (EU) 305/2011 on construction products (CPR) where a harmonised European standard (hEN) exists for the product or where the manufacturer applies for a European Technical Assessment (ETA). Compliance with declared performance characteristics should be substantiated by a Declaration of Performance (DoP) and CE marking where required. Articles in contact with drinking water must comply with the requirements of Directive (EU) 2020/2184 on drinking water quality, as implemented by national regulations of the Member State of destination.

Customs clearance of aluminium sanitary ware requires the standard trade documents: commercial invoice, packing list and material certificate confirming the aluminium alloy specification. Where construction product regulations apply, a Declaration of Performance and CE marking documentation must be available. The importer bears responsibility for product compliance with EU and national regulations at the time of release for free circulation. For CBAM purposes, embedded emissions data expressed in tonnes of CO2 per tonne of product must be obtained from the foreign producer. Articles with surface coatings such as anodising or powder lacquering should conform to EN standards on protective and decorative coatings on aluminium. For articles in contact with drinking water, the importer should hold certification demonstrating compliance with applicable national drinking water contact material regulations. Market surveillance authorities may conduct checks of construction products at and after market placement. For imports from markets where anti-dumping risks exist, traders should verify current measures in the TARIC database.

CN code 7615 20 of the Combined Nomenclature classifies aluminium sanitary ware 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.