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68071000
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS›Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

In rolls

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
21 docs
L152Y727Y728Y870X844Y719+15
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%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.
1

Binding Tariff Information

example

FRgold24-04409

Bituminous adhesive sealing strip with removable plastic film

bitum (asfalt)GRI 1GRI 5bGRI 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.

What does CN subheading 6807 10 cover?

CN subheading 6807 10 of the Combined Nomenclature covers articles of asphalt or of similar material (petroleum bitumen, coal tar pitch or coal tar pitch blends) in rolls. In commercial practice this subheading encompasses: bituminous roofing felt on glass-veil, glass-tissue or polyester carrier, SBS-modified bituminous waterproofing membranes (where the bitumen is modified with styrene-butadiene-styrene block copolymer to improve low-temperature flexibility and fatigue resistance), APP-modified bituminous waterproofing membranes (where the bitumen is modified with atactic polypropylene to improve heat resistance and UV stability), self-adhesive bituminous vapour control layers, and bituminous underlay membranes for roofs and below-ground waterproofing applications. The defining characteristic for classification under 6807 10 is the presence of asphalt, petroleum bitumen or coal tar pitch as the essential functional component, combined with the rolled (coil) format of the product. Polymer modification of the bitumen (SBS, APP or similar) does not alter the classification, as bitumen remains the essential constituent conferring the waterproofing character on the article. An important feature of this subheading is the mandatory supplementary unit of square metres (m2), which must be declared in the customs entry in addition to the weight of the goods.

Import requirements, CPR and documentation for CN 6807 10

The import of bituminous articles in rolls (CN 6807 10) into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). Bituminous membranes and roofing felt placed on the EU market as construction products are subject to Regulation (EU) No 305/2011 (Construction Products Regulation, CPR). Products within the scope of harmonised European standards — primarily EN 13707 (flexible sheets for waterproofing, reinforced bitumen sheets for roof waterproofing) and EN 13969 (flexible sheets for waterproofing, bitumen sheets for below-ground waterproofing) — require a Declaration of Performance (DoP) issued by the manufacturer or importer, and CE marking affixed to the product and its packaging. The DoP must specify essential characteristics including: tensile strength and elongation at break (EN 12311), resistance to tearing (nail shank), flexibility at low temperatures, watertightness, and fire reaction class. The customs declaration must include the CN code, TARIC code, gross and net weight in kilograms, and the total surface area in square metres. An EORI number is mandatory for the importer. Proof of origin is required to benefit from preferential duty rates. Goods originating in Russia or Belarus are subject to additional EU sanctions duties. Duty rates applicable to CN 6807 10 should always be verified in the TARIC database of the European Commission.

Classification of CN 6807 10 — boundaries with other subheadings

Correct classification of bituminous roll products under CN 6807 10 requires careful distinction from related tariff positions. Within heading 6807, the primary boundary is between subheading 6807 10 (articles in rolls) and subheading 6807 90 (other articles of asphalt or similar material not in rolls, such as flat sheets, tiles, mastic asphalt or shaped sections). A product must be in a commercial roll format to fall under 6807 10. The boundary between heading 6807 and Chapter 56 or 59 is determined by identifying the essential character of the article: if the textile carrier (glass tissue, polyester fleece or woven glass fabric) constitutes the essential character of the composite article, classification may shift to Chapter 59 (coated, covered or laminated textile fabrics). In practice, however, the bitumen mass typically predominates by weight and function, keeping most reinforced bituminous membranes within 6807 10. Polyethylene or polypropylene films with a thin bituminous adhesive layer are generally classified in Chapter 39 (plastics) rather than 6807, when the plastic substrate constitutes the essential character. Self-adhesive bituminous membranes with a plastic release film remain in 6807 10 when bitumen is the essential waterproofing component. Where classification is uncertain, a Binding Tariff Information (BTI) decision from the competent customs authority provides binding legal certainty for three years across the EU. The EBTI database of the European Commission contains previous BTI decisions that may assist with similar classification queries.

Asphalt articles in rolls — CN 6807 10

Articles of asphalt or similar material in rolls under CN 6807 10 carry a 0% EU duty. Covers bituminous roofing felt and roof membranes.

Frequently asked questions

Are SBS and APP modified bituminous membranes always classified under CN 6807 10?
Bituminous waterproofing membranes modified with SBS (styrene-butadiene-styrene) or APP (atactic polypropylene) in roll format are generally classified under CN 6807 10, as petroleum bitumen constitutes their essential functional component conferring the waterproofing and sealing character on the article. Polymer modification changes the performance properties (flexibility, temperature range, fatigue resistance) but does not alter the essential character of the product from a customs classification perspective. An exception may arise where the textile reinforcing carrier clearly dominates the composite article by mass and function — in such cases classification under Chapter 59 could be considered. Classification should always be verified in the TARIC system.
What supplementary unit must be declared when importing roofing felt under CN 6807 10?
The mandatory supplementary unit for CN 6807 10 is square metres (m2). This must be declared in the customs entry (SAD/IE515) alongside the gross and net weight in kilograms. The surface area is calculated by multiplying the length and width of each roll and then multiplying by the total number of rolls in the consignment. Failure to declare the supplementary unit correctly may result in the customs declaration being rejected or delayed at the EU border. Importers should ensure that the commercial invoice and packing list also state the roll dimensions and total m2 per consignment to facilitate documentary checks.
Which harmonised European standards apply to bituminous membranes imported under CN 6807 10?
The principal harmonised European standards applicable to bituminous membranes in rolls (CN 6807 10) used as construction products are EN 13707 (reinforced bitumen sheets for roof waterproofing, requirements and test methods) and EN 13969 (bitumen sheets for below-ground waterproofing). Products within the scope of these standards are subject to CE marking requirements under Regulation (EU) No 305/2011 (CPR). The Declaration of Performance (DoP) must declare characteristics such as flexibility at low temperature, tensile properties, watertightness and fire reaction class. Additional standards such as EN 13970 (vapour control layers) may apply to specific product types. Applicable duty rates should be verified in the European Commission TARIC system.
What is the EU duty on bituminous roofing felt CN 6807 10?
Asphalt articles in rolls under CN 6807 10 carry a 0% EU duty. Import VAT applies.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "In rolls" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "In rolls" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate