Of aluminium alloys

Subheading 7608 20 of the Combined Nomenclature covers tubes and pipes of aluminium alloys, produced by cold drawing, extrusion or welding. For CN Chapter 76 purposes, aluminium alloys are materials in which aluminium predominates by weight but the aluminium content is below 99% or specified impurity limits defined in the Notes to Chapter 76 are exceeded. The main alloy series used for tubes and pipes in this subheading include: 6000 series (Al-Mg-Si, e.g. 6060, 6061, 6063 - the most widely used for extruded structural and industrial tubes), 5000 series (Al-Mg, e.g. 5083 - marine and chemical applications), 3000 series (Al-Mn, e.g. 3003 - heating and air-conditioning tubes) and 2000 series (Al-Cu - aerospace applications). Aluminium alloy tubes of the 6060/6063 series are standard in industrial piping, hydraulics, pneumatics, structural frameworks and architectural applications. Distinction from subheading 7608 10 (tubes of unalloyed aluminium, minimum 99% Al) requires confirmation of chemical composition by mill test certificate or spectrometric analysis. Welded tubes made from alloyed sheet are classified under the same subheading as drawn and extruded tubes, provided the material meets the alloy definition. For import purposes, the importer must hold a mill test certificate with full chemical analysis, outer diameter, wall thickness and temper designation (e.g. T5, T6, H112).

From 1 January 2026, aluminium alloy tubes and pipes covered by subheading 7608 20 are fully subject to the CBAM (Carbon Border Adjustment Mechanism) under Regulation (EU) 2023/956, as aluminium products listed in 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, separately for each shipment. CBAM certificates must be purchased by 31 May of the following year. Embedded emissions in aluminium alloy tubes depend on the share of primary aluminium in the production input - primary aluminium generates significantly higher emissions than secondary recycled aluminium. Importers should obtain verified emissions data from their supplier based on CBAM methodology or apply conservative CBAM default values. Additional TARIC Q-series codes must be indicated in the customs declaration. Standard import documentation includes: a commercial invoice with technical parameters (alloy, temper, dimensions, standard such as EN 754 or EN 755), transport document (CMR, B/L or AWB), mill test certificate with chemical analysis and mechanical properties, proof of origin for preferential rates and the importer's EORI number. Tubes intended for pressure or structural applications may require additional approvals (e.g. PED 2014/68/EU, ATEX). Current MFN duty rates should be verified in the EU TARIC database.

Aluminium alloy tubes and pipes of subheading 7608 20 may be subject to anti-dumping (AD) measures applied by the European Union against aluminium products, particularly with regard to imports from China. 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 transaction - anti-dumping duty rates can be substantial and significantly increase the total cost of import. Aluminium products of CN Chapter 76 may also be subject to safeguard measures with a tariff rate quota (TRQ) system - importers should check active TRQ quotas and quarterly utilisation levels in TARIC before placing orders. Imports above the TRQ limit attract additional duty. Imports of aluminium products from Russia and Belarus are subject to EU sanctions restrictions - current sanction status must be verified before concluding any contract. Preferential rates under EU free trade agreements (CETA with Canada, JEFTA with Japan, FTAs with South Korea, the 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 certificate, invoice declaration or REX statement). The total import cost must include MFN or anti-dumping duty, CBAM certificates and VAT. All applicable trade measures must be verified in the EU TARIC system.

CN code 7608 20 of the Combined Nomenclature classifies aluminium alloy tubes and pipes 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.