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36
Tariff Chapter 36
EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
What does Chapter 36 of the Customs Tariff cover?
Chapter 36 of the EU Customs Tariff covers explosives, pyrotechnic articles, matches, pyrophoric alloys and certain combustible preparations. Classified here are propellant powders and prepared explosives (dynamite, TNT, RDX and others), safety fuses and detonating fuses, detonators, electric detonators, percussion caps, signalling flares, fireworks, distress rockets, smoke grenades and other pyrotechnic articles, matches (except for pyrotechnic articles classified in this heading), pyrophoric alloys in any form, and articles of combustible materials. Explosives in this chapter are used primarily in mining, construction and the military. Pyrotechnic articles encompass both display fireworks, stage pyrotechnics and articles for technical applications. The import of goods under Chapter 36 is subject to special safety regulations. Licences for trading in explosives are required, and pyrotechnic articles must comply with the requirements of Directive 2013/29/EU. The transport of these goods is regulated by ADR provisions governing the carriage of dangerous goods.
Duty rates in Chapter 36
Customs duty rates in Chapter 36 range from 3.7% to 6.5%. Prepared explosives are subject to a customs duty rate of 6.5%. Pyrotechnic articles, including fireworks, carry a rate of 6.5%. Matches have a customs duty rate of 4.5%. Safety fuses and detonating fuses carry a rate of 5.7%. Upon import into Poland, the standard VAT rate of 23% applies. The import of explosives and pyrotechnic articles requires a licence issued by the Ministry of Development and Technology and compliance with safety requirements.
Goods classification in Chapter 36 - key considerations
The classification of goods in Chapter 36 requires a precise determination of the type of explosive or pyrotechnic article. Fireworks are classified by category (F1-F4), which affects import requirements. Explosives for civilian and military use may be classified under different headings. Safety matches and strike-anywhere matches have separate CN codes. Caps, detonators and fuses are classified separately from explosives. Given the safety regulations, correct classification is particularly important.
Frequently asked questions
What goods are classified in Chapter 36 of the Customs Tariff?
Chapter 36 covers explosives (dynamite, propellant powder), pyrotechnic articles (fireworks, flares), matches, fuses, detonators and caps. These are goods subject to special safety regulations requiring import licences.
What are the duty rates in Chapter 36?
Explosives and fireworks are subject to a customs duty rate of 6.5%. Propellant powder carries a rate of 5.7%, while detonators and fuses have rates from 6% to 6.5%. Matches are subject to a rate of 6.5%. Import requires a licence for trading in explosives and compliance with Pyrotechnics Directive 2013/29/EU.
How to find the correct CN code in Chapter 36?
The type of explosive or pyrotechnic article and its intended use must be precisely determined. For fireworks, the category (F1-F4) is essential. The safety data sheet and technical documentation are indispensable for correct classification.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS" with all costs included.
Related glossary terms