Other ceramic articles

Heading 6914 covers other ceramic articles. Ceramic products classified under Chapter 69 include products of ceramic material (clay, porcelain, stoneware) fired at high temperatures. These products are used in construction, bathroom and kitchen furnishing, industry and decoration. Import of ceramic products into the EU is subject to duty rates of 0% to 7% depending on the product type. Articles intended for food contact must meet the requirements of Regulation (EC) No 1935/2004 and Directive 84/500/EEC on lead and cadmium migration. Construction products require CE marking. Heading 6914 is part of Chapter 69 (stone, ceramic, glass and cement products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 6914 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 6914 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of ceramic products into the EU is subject to duty rates of 0% to 7% depending on the product type. Articles intended for food contact must meet the requirements of Regulation (EC) No 1935/2004 and Directive 84/500/EEC on lead and cadmium migration. Construction products require CE marking. Duty rates for ceramic products under heading 6914 range from 0% to 7%. Food contact articles must be tested for lead and cadmium migration. Construction products (tiles, bricks) require a Declaration of Performance and CE marking. Products from China may be subject to anti-dumping measures - check current regulations. When importing goods under heading 6914 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 6914 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 6914 are subject to building standards and safety compliance controls. Required documentation includes: CE certificates for construction products (CPR), declarations of performance, migration tests. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 6914 covers other ceramic articles. Distinction from 6913 (ceramic statuettes and ornamental articl) and 7001 (cullet and glass waste, glass in the mas) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.