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Subheading 7607 19 of the Combined Nomenclature (CN) covers aluminium foil of unalloyed aluminium (minimum 99% Al content), with a thickness not exceeding 0.2 mm, on a backing - meaning foil laminated or coated onto paper, paperboard, plastic (PE, PP, PET) or another carrier material. The presence of a backing is the decisive criterion distinguishing this subheading from 7607 11 (unalloyed foil, not backed). Unalloyed aluminium corresponds to 1000-series grades under EN 573, typically 1050A, 1100, 1200 and 1235. Backed foil is produced by cold rolling followed by lamination or coating with a carrier layer to achieve enhanced rigidity, tear resistance, heat-sealability or multilayer barrier performance. Principal applications include multilayer flexible food packaging (pouches, sachets, heat-seal laminates), pharmaceutical blister-foil on a paper backing, aluminium baking paper for foodservice, building insulation laminates and ceiling tiles with paper reinforcement, and security labels and holograms. When classifying, attention must be paid to the Notes to CN Chapter 76 regarding backed foil: if the aluminium layer is a backing for another material that performs the principal function, the classification may change. Where classification is uncertain, Binding Tariff Information (BTI) application in the EBTI system is recommended. Importers must hold technical specifications confirming the aluminium grade, aluminium layer thickness, backing material type and bonding method.

From 1 January 2026, unalloyed aluminium foil on a backing covered by subheading 7607 19 is fully subject to the CBAM mechanism under Regulation (EU) 2023/956, where aluminium is the key component falling within the scope of Annex I to that regulation. The importer must be registered as an authorised CBAM declarant and submit quarterly CBAM declarations containing embedded emissions data in tonnes of CO2 equivalent per tonne of product for each consignment. CBAM certificates are purchased at the EU ETS price and reconciled by 31 May of the following year. Embedded emissions depend on the share of primary and secondary aluminium in the production - verified data must be obtained from the supplier or the European Commission's default values applied. Additional TARIC Q-series codes must be indicated in the customs declaration. Required import documentation includes: a commercial invoice describing the aluminium layer and backing (alloy grade, aluminium layer thickness, laminate type), transport document, mill test certificate confirming the aluminium grade, a declaration of compliance for food-contact materials where applicable, and proof of preferential origin. Laminated foil intended for food contact must comply with Regulation (EC) No 1935/2004 - importers must obtain a declaration of compliance covering each layer of the laminate. The importer must hold an EORI number. Current duty rates must be verified in the EU TARIC system.

Unalloyed aluminium foil on a backing of subheading 7607 19 imported from China may be subject to anti-dumping (AD) measures applied by the EU. Anti-dumping measures on aluminium foil from China cover both unbacked and backed foil - the European Commission has imposed, reviewed and renewed these measures on multiple occasions. Importers are required to verify the current status of AD measures in TARIC for the specific CN code and exporting country code before each import, as anti-dumping duty rates can be substantial. Aluminium products of 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 sanction status must be verified before any contract is concluded. Preferential rates under EU FTAs (CETA, JEFTA, South Korea, UK, Vietnam and Ukraine) can reduce the duty burden, provided rules of origin are met and a valid proof of preferential origin is submitted (EUR.1, invoice declaration or REX). The total import cost includes MFN or AD duty, CBAM certificates and VAT. All applicable trade measures must be verified in the EU TARIC system.

CN code 7607 19 of the Combined Nomenclature classifies unalloyed aluminium foil, backed 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.