Photograph, picture or similar frames; mirrors

Subheading 830630 of the Combined Nomenclature covers frames for photographs, mirrors and similar articles of base metal. These are decorative-functional articles used to display photographs, pictures, documents or mirrors, made from copper alloys, zinc, aluminium, iron (including steel) or other base metals. Typical products classified under this subheading include: metal photo frames (silver, gold-plated, chrome, matte finish), standing or wall-hanging mirror frames, multi-photo and collage frames, frames with engraving or ornamental decoration, and frame gift sets. The key classification criterion is that the article must take the form of a frame with an opening or recess for holding a photograph, picture or mirror - without a dominant storage or other utilitarian function. Base metal frames containing a mirror (i.e. a complete mirror in a frame) may be classified under subheading 830630 as complete articles under GRI Rule 3b (if the metal gives the essential character) or under heading 7009 (glass mirrors) - the dominant material and essential character of the article are decisive. Plastic frames belong to other CN chapters. Frames combining wood and metal are classified in accordance with the GRI. When in doubt, importers are advised to obtain a BTI ruling.

Imports of base metal photo and mirror frames covered by subheading 830630 into the EU are subject to the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold an EORI number and submit an electronic customs declaration with the correct CN code. Standard documentation includes a commercial invoice with product description and material specification (metal alloy, surface finish), transport document and technical specification. Metal photo and mirror frames as everyday consumer goods are subject to general product safety requirements under Regulation (EU) 2023/988 (GPSR). Frames containing glass mirrors are also subject to physical safety requirements regarding sharp edges and breakage risk. Articles with electroplated, lacquer or decorative paint coatings are subject to REACH Regulation (EC) No 1907/2006 requirements regarding substances of very high concern (SVHC) and heavy metal restrictions. Frames marketed for children or as children's room accessories may need to comply with the requirements of the Toy Safety Directive (2009/48/EC) or relevant safety standards. CBAM does not apply to base metal articles from CN Chapter 83. Preferential duty rates require valid proof of origin (EUR.1, invoice declaration or REX). Current MFN duty rates and trade measures should be verified in TARIC before each clearance.

Current MFN duty rates for goods covered by subheading 830630 should be verified in the European Commission TARIC database before each customs clearance. Metal photo and mirror frames are mass-produced goods frequently manufactured in China, India, Turkey and Vietnam - importers should check TARIC each time to confirm whether anti-dumping or countervailing measures apply to goods from a given country of origin. Preferential duty rates may be available under EU free trade agreements with Japan (EPA), South Korea, Canada (CETA), Vietnam (EVFTA), Singapore (EUSFTA) and the United Kingdom (TCA). Developing countries benefiting from GSP or EBA may qualify for reduced or zero duty rates for origin-compliant suppliers. The condition for preferential rates is presentation of valid proof of origin. Imports from Russia and Belarus may be subject to EU sanctions. VAT is charged at the national rate on all imports. Detailed 10-digit TARIC codes, including any trade defence measures or tariff suspensions, should be verified before each clearance. For importers making regular shipments of metal frames from high trade-risk countries, obtaining a BTI ruling is advisable to ensure legal certainty on the correct CN classification.

CN code 8306 30 covers photo and mirror frames 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.