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76

Tariff Chapter 76

Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures

What does heading 7610 of the customs tariff cover?

Heading 7610 covers aluminium structures and parts thereof. Aluminium is a lightweight metal with excellent corrosion resistance, high thermal and electrical conductivity. It is widely used in construction, transport, aerospace, packaging and electronics. Aluminium alloys (e.g. 6000, 7000 series) combine lightness with high strength. Customs duty rates are generally 0% to 7.5% depending on the product. Heading 7610 is part of Chapter 76 (base metals and metal products) 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 7610 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 7610 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.

Duty rates and import requirements for heading 7610

Customs duty rates are generally 0% to 7.5% depending on the product. Aluminium and aluminium products are subject to the CBAM (Carbon Border Adjustment Mechanism) - from 2026, importers must purchase CBAM certificates corresponding to CO2 emissions associated with aluminium production. Import may be subject to anti-dumping duties on aluminium products from certain countries. Import of aluminium structures and parts thereof is subject to CBAM - reporting of CO2 emissions from aluminium production is required. Check whether anti-dumping duties apply to aluminium products from the given country. Documentation must include the aluminium alloy grade and chemical composition. Aluminium products for food contact must comply with Regulation (EC) No 1935/2004. When importing goods under heading 7610 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 7610 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).

Classification of goods under heading 7610 - key considerations

Heading 7610 covers aluminium structures and parts thereof. Aluminium is a lightweight metal with excellent corrosion resistance, high thermal and electrical conductivity. Distinction from 7609 (aluminium tube or pipe fittings) and 7611 (aluminium reservoirs and containers exce) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.

Frequently asked questions

What are the EU customs duty rates for aluminium structures under heading 7610?
Customs duty rates for aluminium structures and parts thereof under heading 7610 range from 0% to 7% depending on the CN subheading and country of origin. The conventional duty for most aluminium structures is up to 6%, while certain subheadings may reach 7%. Products originating from countries covered by preferential trade agreements (e.g. GSP, FTAs) may benefit from reduced or zero duty rates. From 2026, aluminium is subject to the CBAM mechanism, requiring importers to purchase CO2 emission certificates for imports from non-EU countries. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What documents and certificates are required to import aluminium structures into the EU?
Importing aluminium structures requires a customs declaration, commercial invoice, certificate of origin, and transport documents. Construction structures must carry CE marking in accordance with the Construction Products Regulation (EU) No 305/2011 and a declaration of performance. From 2026, CBAM CO2 emission reporting is mandatory. A material certificate confirming the aluminium alloy composition is required. For load-bearing structures, structural testing reports compliant with EN standards are necessary. This applies to goods classified under heading 7610 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing aluminium structures?
When importing aluminium structures, accurate CN subheading classification is critical as duty rates vary significantly. Finished structures are classified differently from profiles or components. Consider sourcing from countries with preferential trade agreements to reduce costs. Aluminium falls under CBAM from 2026, increasing import costs from non-EU origins. Oversized structural elements require specialised logistics and may incur additional transport costs. Verify compliance with local building codes at the destination. This applies to goods classified under heading 7610 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.