Rectangular (including square) - Of aluminium, not alloyed

Subheading 7606 11 of the Combined Nomenclature (CN) covers flat-rolled products of unalloyed aluminium (minimum 99% Al content), in the form of plates, sheets and strip, with a thickness exceeding 0.2 mm. This subheading includes both plain and tread-patterned (chequer) sheets where embossed patterns are formed during rolling. Unalloyed aluminium corresponds to the 1000 series alloys under EN 573, typically grades 1050A, 1060, 1100 and 1200, characterised by high electrical conductivity, excellent corrosion resistance and formability. Products covered by this subheading are widely used in packaging, construction (facades, roofing), transport (flooring plates, ramps, refrigerated bodywork), the chemical industry and electrical engineering. The key classification criteria are: unalloyed aluminium composition, thickness exceeding 0.2 mm and flat-rolled product form. Distinction from subheading 7606 12 (aluminium alloys) requires confirmation of chemical composition by mill test certificate or spectrometric analysis. Tread-patterned (embossed) sheets are classified within the same subheading as plain sheets, provided material and thickness criteria are met. Importers must hold a mill test certificate confirming the alloy grade and dimensions.

From 1 January 2026, aluminium plates and strip covered by subheading 7606 11 are fully subject to the CBAM (Carbon Border Adjustment Mechanism) under Regulation (EU) 2023/956. The importer must be registered as an authorised CBAM declarant and submit quarterly CBAM declarations containing embedded emissions data (expressed in tonnes of CO2 per tonne of product) for each shipment. CBAM certificates must be purchased by 31 May of the following year. Embedded emissions in aluminium sheets depend on the share of primary and secondary aluminium in the production input - primary aluminium generates significantly higher emissions than recycled secondary aluminium. Importers should obtain verified emissions data from their supplier based on CBAM methodology, or apply conservative default values. Additional TARIC codes from the Q series must be indicated in the customs declaration. Beyond CBAM, the importer must hold an EORI number and lodge a customs declaration supported by: a commercial invoice with technical parameters (alloy grade, temper, thickness, width, EN standard), transport document, mill test certificate with chemical analysis and mechanical properties, and proof of origin for preferential rates. Aluminium sheets may require conformity with EN 485 or EN 573 standards. Current customs duties must be verified in the EU TARIC database.

Aluminium plates and strip of subheading 7606 11 imported from China may be subject to anti-dumping measures (AD) applied by the European Union against flat-rolled aluminium products. Importers are required to verify the current status of AD measures in the TARIC system for the specific CN code and country of origin combination before each import - anti-dumping duty rates can be substantial and significantly increase total import costs. Products covered by CN Chapter 76 may be subject to safeguard measures - importers should check active tariff rate quotas (TRQ) and quarterly utilisation levels in TARIC. Imports above the TRQ limit attract additional duties. Imports of aluminium products from Russia and Belarus are subject to EU sanctions restrictions - the current sanction status must be verified before placing any order. Preferential rates under EU free trade agreements (CETA with Canada, JEFTA with Japan, FTAs with South Korea, Vietnam, Ukraine and others) can significantly reduce the duty burden, provided rules of origin are met and a valid proof of origin is submitted (EUR.1 certificate, invoice declaration or REX statement). The total import cost must be calculated including MFN or preferential duty, CBAM certificates and VAT. All trade measures must be verified in the EU TARIC system.

CN code 7606 11 of the Combined Nomenclature classifies unalloyed aluminium sheets > 0.2 mm 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.