83061000
MISCELLANEOUS ARTICLES OF BASE METAL›Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
Bells, gongs and the like
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%5
Binding Tariff Information
BTI classification examples
CZgold00-04/01
Bird swing toy for exotic birds
metalGRI 1GRI 2bGRI 3cGRI 6
FRgold25-00146
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metalGRI 1GRI 6
CZgold00-04/01
Bird toy with bell and plastic rings
compositeGRI 1GRI 2bGRI 3cGRI 6
DEgold884/24-1
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aluminiumGRI 1GRI 2bGRI 3bGRI 5bGRI 6
NLgold023-1097
Cat toy with ball, bell, feathers on stick
base metalGRI 1GRI 3cGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Scope of subheading 830610 - bells, gongs and similar articles
Subheading 830610 of the Combined Nomenclature (CN) covers bells, gongs and similar acoustic articles of base metal, intended for household use or as decorative items. The scope includes in particular: mechanical and pendulum non-electric doorbells, decorative table bells, dinner gongs and drawing-room gongs, Chinese gongs (tam-tams), wind chimes, tea bells and similar metal articles that produce sound by mechanical strike or vibration. The defining criterion for classification in this subheading is the non-electric mechanism of operation: electric articles, including electric doorbells and alarm bells, are classified in Chapter 85 CN. Classification follows the General Rules for the Interpretation of the CN (GRI), in particular rules 1 and 6, together with the notes to Chapter 83 and the notes to Section XV. Decorative sets comprising a gong and striker(s) are classified as a set under GRI rule 3b. Where doubt exists as to the correct classification, it is recommended to apply for Binding Tariff Information (BTI) through the EBTI database.
Regulatory and import requirements for subheading 830610
Importation of goods under subheading 830610 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and lodge a customs declaration with the correct CN code. Required commercial documentation includes a commercial invoice with a product description (type, material, mechanism, intended use), a packing list and a transport document. As consumer products, bells and gongs of base metal are subject from 13 December 2024 to the General Product Safety Regulation GPSR (EU) 2023/988, which obliges the importer to conduct a product risk assessment, maintain technical documentation and designate a responsible person established in the EU. Goods must comply with the REACH Regulation (No 1907/2006) regarding hazardous substances in metal alloys and lacquer coatings. Articles of brass, bronze or tin alloy must not contain cadmium, lead or other SVHC substances above the thresholds set under REACH. Imports from countries covered by EU sanctions packages are subject to restrictions. Always verify current requirements and duty rates in TARIC on the European Commission website.
Duty rates and trade measures for subheading 830610
MFN (Most Favoured Nation) duty rates applicable to goods under subheading 830610 must be verified in the current TARIC database of the European Commission, as applicable rates may change through tariff regulations and suspension decisions. Metal bells and gongs imported from China or India may be subject to anti-dumping or countervailing duties if the Commission has imposed such measures on specific categories of base metal articles. Importers should verify in TARIC whether trade defence measures apply for a specific TARIC code and country of origin. Preferential duty rates may be available under EU free trade agreements (including the EPA with Japan, the agreement with South Korea, CETA, CPTPP) and the GSP for developing countries. The condition is compliance with rules of origin and presentation of valid proof of origin (EUR.1, REX or invoice declaration). Imports from Russia and Belarus are subject to sanctions restrictions. Metal gongs and percussion instruments may in some cases also be classifiable in Chapter 92 CN - this should be verified case by case. Always verify current duty rates and trade measures in TARIC on the European Commission website.
Non-electric bells - classification and duty
CN code 8306 10 covers non-electric bells and gongs of base metal. Import into the EU is subject to standard TARIC duty rates. Products must meet relevant EN standards and REACH requirements for chemical substances in metals. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.
Frequently asked questions
What distinguishes subheading 830610 from electric doorbells classified in Chapter 85?
The key classification criterion is the operating principle of the article. Subheading 830610 covers only non-electric bells, gongs and similar acoustic articles of base metal that operate by mechanical strike or vibration. Electric doorbells, intercom systems and battery-powered or mains-powered bells are classified in Chapter 85 CN. Classification is based on GRI rules 1 and 6 together with the notes to Chapter 83 CN. For articles with combined functionality (e.g. offering both electric and mechanical modes), it is advisable to obtain a BTI ruling. Duty rates should always be verified in TARIC.
Can metal gongs and bells be classified as musical instruments in Chapter 92?
Gongs intended solely for decorative or household use (such as dinner gongs or wind chimes) are classified in subheading 830610, not in Chapter 92. Chapter 92 CN covers musical instruments intended for musical performance, such as professional orchestral gongs (tam-tams), tambourines and percussion cymbals. Classification depends on the intended use and constructional characteristics of the article. Where there is doubt, it is recommended to apply for a BTI ruling. Always verify current duty rates in TARIC on the European Commission website.
What are the GPSR obligations for importers of bells and gongs under subheading 830610?
Under the GPSR Regulation (EU) 2023/988, applicable from 13 December 2024, importers of bells and gongs under subheading 830610 must conduct a product risk assessment, prepare and retain technical documentation for 10 years, and designate a responsible person established in the EU (where the manufacturer is based outside the EU). Goods must be adequately labelled and the importer must be able to withdraw the product from the market if a safety hazard is identified. REACH requirements regarding hazardous substances apply independently of GPSR. Duty rates should be verified in TARIC.
What duty rate applies to non-electric bells and gongs CN 8306 10?
The duty rate for non-electric bells and gongs CN 8306 10 is set by TARIC and depends on the country of origin. Preferential rates may apply under EU trade agreements.
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