Aluminium waste and scrap

CN code 760200 covers aluminium waste and scrap, comprising aluminium-bearing materials that have lost their original utility through use, damage, mechanical processing or that arise as by-products of manufacturing operations. This category includes used beverage cans (UBCs), machining chips, turnings, swarf, borings, off-cuts from extrusion and rolling, defective castings, end-of-life automotive aluminium components and mixed or sorted aluminium scrap. Classification requires distinguishing scrap from secondary unwrought alloys (760120) and from wrought products - the decisive factor is whether the material requires remelting before further use. The chemical composition of scrap may be heterogeneous, and customs value is determined by reference to current market prices with deductions for impurities, moisture and other contaminants affecting the net recoverable aluminium content.

Cross-border trade in aluminium scrap is subject to Regulation (EC) 1013/2006 on shipments of waste, as amended by Regulation (EU) 2024/1157 which entered into force in May 2024. Depending on its classification as green-listed or amber-listed waste, aluminium scrap may be traded with accompanying documentation only or may require prior written notification and consent from competent authorities in both the country of dispatch and the country of destination. Imports of scrap from countries outside the OECD are subject to stricter controls. Traders should assess whether the material meets end-of-waste criteria under applicable national legislation or EU-wide standards, which would remove it from the waste regime. CN 760200 is expressly excluded from the scope of CBAM, as waste and scrap are not covered by Regulation (EU) 2023/956.

Customs clearance of aluminium scrap requires careful documentation of customs value, which is typically based on the actual transaction price under Article 70 of the Union Customs Code. Customs authorities cross-reference declared values against London Metal Exchange (LME) prices for primary aluminium adjusted for quality discounts reflecting impurity levels, alloy composition, moisture content and packaging. Where the transaction is between related parties, it may be necessary to demonstrate that the price was not influenced by the relationship or to apply an alternative valuation method. Required documents include the commercial invoice, scrap quality specification indicating grade (e.g. according to EAA or ISRI classification), weight certificate and, where the goods are shipped as waste, the appropriate notification document or Annex VII form. Some 8-digit subheadings may benefit from autonomous tariff suspensions.

CN code 7602 00 of the Combined Nomenclature classifies aluminium waste and scrap within Chapter 76 of the EU customs tariff for aluminium. Classification depends on the degree of processing (unwrought aluminium, semi-finished products, finished articles), alloy composition (unalloyed aluminium, alloy series 1000-7000) and product form (ingots, bars, sheets, foil, tubes, profiles). Note 1 to Chapter 76 defines aluminium alloys by minimum aluminium content. Aluminium imports are subject to standard TARIC duty rates and potential anti-dumping duties for selected countries of origin.