Srebro, włącznie ze srebrem pokrytym złotem lub platyną, w stanie surowym lub półproduktu, lub w postaci proszku

Heading 7106 covers silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. This includes silver of 999/1000 fineness and lower, bars, ingots, granules, powder and other semi-manufactured silver forms. Silver may be refined or unrefined. The customs duty rate on unwrought silver is 0%. Import of silver requires documentation confirming fineness (purity) and weight. Large silver consignments may be subject to anti-money laundering (AML) controls. Heading 7106 is part of Chapter 71 (pearls, precious stones, precious metals and jewellery) 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 7106 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 7106 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.

The customs duty rate on unwrought silver is 0%. Import of silver requires documentation confirming fineness (purity) and weight. Large silver consignments may be subject to anti-money laundering (AML) controls. Investment silver may be subject to separate VAT rules in certain EU Member States. Unwrought silver is duty-free (0%) but subject to VAT, the rate of which varies by EU Member State. Documentation must include a fineness certificate (e.g. 925, 999) and exact net weight of silver. Large silver shipments may require reporting under anti-money laundering regulations. Check whether the import is subject to EU sanctions against the country of origin (e.g. Russia sanctions may cover certain precious metals). When importing goods under heading 7106 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 7106 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).

Heading 7106 covers silver (including silver plated with gold or platinum). This includes silver of 999/1000 fineness and lower, bars, ingots, granules, powder and other semi-manufactured silver forms. Distinction from 7105 (dust and powder of natural or synthetic ) and 7107 (base metals clad with silver, not furthe) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.