Plated with precious metal

Subheading 830621 of the Combined Nomenclature (CN) covers statuettes, figurines and similar decorative articles made of base metals (such as zinc alloy, cast iron, brass, copper alloy, aluminium or steel) and coated - by electroplating, electrolytic deposition, vacuum deposition or lamination - with a layer of precious metal: gold, silver, platinum or their alloys. The scope includes decorative interior figurines, collectible figurines, awards and trophy cups, replicas of works of art, religious and commemorative figurines, as well as table ornaments and trinkets with metallic precious-metal plating. Classification requires the simultaneous fulfilment of two conditions: the base material must be a base metal (not a precious metal, not a plastic) and the outer layer must constitute genuine plating with a precious metal, not merely a lacquer coating simulating a gold or silver effect. Articles of plastics coated with precious metal are classified outside Chapter 83. Classification follows the General Rules for Interpretation of the CN (GRI), taking into account the notes to Chapter 83 and note 1 to Section XV. Where there is doubt, it is recommended to apply for a BTI through the EBTI database.

Importation of statuettes under subheading 830621 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 precise product description (base material, type and thickness of plating layer, intended use), a packing list and a transport document. As consumer products, goods under subheading 830621 are subject to the GPSR (EU) 2023/988, applicable from 13 December 2024, which requires a product risk assessment and the designation of a responsible person established in the EU. The REACH Regulation (EC) No 1907/2006 is of particular importance: zinc alloy (zamak) commonly used as the base material may contain lead, cadmium or other SVHC substances whose content must comply with the ECHA Candidate List limits. Electroplating processes may involve the use of gold cyanide or other regulated compounds. Imports from Russia and Belarus are subject to sanctions restrictions. Always verify current requirements in TARIC on the European Commission website.

MFN (Most Favoured Nation) duty rates applicable to goods under subheading 830621 must be verified in the current TARIC database of the European Commission, as they are subject to change. Statuettes and decorative figurines plated with precious metal, imported primarily from China and Asian countries, may be subject to anti-dumping or countervailing duties if the European Commission has imposed such measures on decorative articles of base metal from a specific country. Importers should check in TARIC whether trade defence measures (AD or CVD) apply to a specific TARIC code and country of origin before each import transaction. Preferential duty rates may be available under EU free trade agreements (including the EPA with Japan, CETA, the agreement with South Korea, CPTPP) and the GSP and EBA arrangements for developing countries. The condition for applying a preferential rate is compliance with rules of origin and presentation of valid proof of origin (EUR.1, REX or invoice declaration). It should be noted that plating with precious metal does not as a rule alter the tariff classification of the article, but may affect the required customs value declaration. Always verify current duty rates and trade measures in TARIC on the European Commission website.

CN code 8306 21 covers statuettes plated with precious metal 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.