Other

Subheading 830629 of the Combined Nomenclature covers statuettes and other ornaments of base metal, not elsewhere classified within heading 8306. These are three-dimensional decorative or commemorative articles made from copper alloys, zinc, lead, aluminium, iron or other base metals. Typical products classified under this subheading include: collectible and decorative figurines, sports trophies and cups, corporate and promotional mascots, figurines for board and miniature games (where not classified as toys), and metal shelf or desk ornaments. The decisive classification criterion is that articles under subheading 830629 serve exclusively a decorative or commemorative purpose, without the utilitarian function characteristic of other base metal articles. The boundary with toys (Chapter 95) is drawn on the basis of intended use - figurines designed for play by children belong to Chapter 95. Gold-plated or silver-plated articles must be distinguished from precious metal goods (Chapter 71). Subheading 830629 should also be distinguished from subheading 830621 (statuettes plated with precious metal) and from iron or steel articles not covered by heading 8306. Classification is carried out in accordance with the General Rules for the Interpretation of the CN (GRI), in particular Rules 1 and 6. When in doubt, importers are advised to apply for Binding Tariff Information (BTI) ruling.

Imports of base metal statuettes and figurines covered by subheading 830629 into the European Union are subject to the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold an EORI number and submit an electronic customs declaration in the AIS/IMPORT system using the correct 8-digit CN code. Standard documentation includes: a commercial invoice with product description, transport document (CMR, B/L or AWB) and a material specification indicating the metal alloy composition. Base metal articles under subheading 830629 placed on the EU market are subject to general product safety requirements under Regulation (EU) 2023/988 on general product safety (GPSR). Products intended for children (even if classified outside Chapter 95) may be subject to additional toy safety requirements - importers should verify the intended use and target age group. Articles with paint or lacquer coatings may be subject to restrictions on heavy metals (lead, cadmium) under Directive 2011/65/EU (RoHS) and Regulation (EC) No 1907/2006 (REACH). The Carbon Border Adjustment Mechanism (CBAM) does not apply to base metal articles from CN Chapter 83. Preferential duty rates may be available under EU FTAs with Japan (EPA), South Korea, Canada (CETA) or the United Kingdom (TCA), provided rules of origin are met and valid proof of origin is supplied (EUR.1, invoice declaration or REX).

Current MFN duty rates for goods covered by subheading 830629 should be verified in the European Commission TARIC database before each customs clearance, as they may be subject to annual changes when the Combined Nomenclature is updated. Preferential duty rates may be available under EU free trade agreements, including with Japan (EPA), South Korea, Canada (CETA), Vietnam (EVFTA), Singapore (EUSFTA) and the United Kingdom (TCA). For developing countries covered by the Generalised System of Preferences (GSP) or the Everything But Arms (EBA) initiative, reduced or zero duty rates may apply. The condition for applying a preferential rate is compliance with the applicable rules of origin and presentation of a valid EUR.1 certificate, exporter invoice declaration or REX registration. Importers should check in TARIC whether anti-dumping or countervailing measures apply to base metal statuettes and figurines from a specific country of origin. Goods from China and certain other Asian markets may be subject to specific trade defence measures - TARIC verification before clearance is mandatory. Imports from Russia and Belarus may be subject to EU sanctions packages. VAT is charged at the applicable national rate on all imports. Detailed 10-digit TARIC codes, including any additional duties or tariff suspensions, should be verified before each clearance.

CN code 8306 29 covers statuettes and figurines of base metal of base metal. Import into the EU is subject to standard TARIC duty rates. Products must meet relevant EN standards and REACH requirements for chemical substances in metals. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.