CERAMIC PRODUCTS

Chapter 69 of the EU Customs Tariff covers ceramic products of all kinds, from building materials to tableware and decorative porcelain. CN codes begin at heading 6901 (refractory bricks, blocks and tiles) and end at heading 6914 (other ceramic articles). Refractory ceramics (6901-6903) include materials used in the metallurgical, foundry and glass industries. Building bricks, roofing tiles and structural ceramic elements (6904-6905) constitute a traditional category of building materials. Ceramic pipes and fittings (6906) are used in sewerage and drainage. Ceramic wall and floor tiles (6907) represent one of the most important commercial headings of this chapter, with enormous imports from China, India, Spain and Italy. Ceramic sanitary ware (6910) includes washbasins, baths, bidets, toilet bowls and urinals. Tableware and kitchenware (6911-6912) include porcelain and ceramic tableware. Figurines, vases and decorative articles (6913) constitute a category of artistic character. Other ceramic articles (6914) include technical, laboratory and industrial articles. The classification of ceramics is based on the type of ceramic body, the intended use and the degree of treatment.

Duty rates on ceramic products are varied. Refractory ceramics (6901-6903) are subject to rates of 1.2% to 4%. Building bricks and roofing tiles (6904-6905) carry rates of 1.7% to 4%. Ceramic tiles (6907) are subject to rates of 4% to 9%, making them one of the most heavily taxed categories in this chapter. Ceramic sanitary ware (6910) carries rates of 2.2% to 3.5%. Porcelain tableware (6911) has rates of 5% to 9%. Other ceramic tableware (6912) is subject to rates of 6% to 9%. Figurines and decorative articles (6913) carry rates of 3.5% to 5%. Customs duty is supplemented by 23% VAT.

When classifying ceramic products, the key factor is determining the type of ceramic body (porcelain, stoneware, earthenware, majolica, refractory ceramics) and the intended use of the product (building, sanitary, tableware, decorative, technical). Ceramic tiles are classified by the water absorption coefficient and the finish. Porcelain is distinguished by the translucency and whiteness of the body. Technical ceramic articles used in electronics or laboratories are classified under heading 6914.