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69
Tariff Chapter 69
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
What does heading 6907 of the customs tariff cover?
Heading 6907 covers ceramic tiles, flags and mosaic cubes. Ceramic products classified under Chapter 69 include products of ceramic material (clay, porcelain, stoneware) fired at high temperatures. These products are used in construction, bathroom and kitchen furnishing, industry and decoration. Import of ceramic products into the EU is subject to duty rates of 0% to 7% depending on the product type. Articles intended for food contact must meet the requirements of Regulation (EC) No 1935/2004 and Directive 84/500/EEC on lead and cadmium migration. Construction products require CE marking. Heading 6907 is part of Chapter 69 (stone, ceramic, glass and cement 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 6907 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 6907 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 6907
Import of ceramic products into the EU is subject to duty rates of 0% to 7% depending on the product type. Articles intended for food contact must meet the requirements of Regulation (EC) No 1935/2004 and Directive 84/500/EEC on lead and cadmium migration. Construction products require CE marking. Duty rates for ceramic products under heading 6907 range from 0% to 7%. Food contact articles must be tested for lead and cadmium migration. Construction products (tiles, bricks) require a Declaration of Performance and CE marking. Products from China may be subject to anti-dumping measures - check current regulations. When importing goods under heading 6907 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 6907 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). Goods under heading 6907 are subject to building standards and safety compliance controls. Required documentation includes: CE certificates for construction products (CPR), declarations of performance, migration tests. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.
Classification of goods under heading 6907 — key considerations
Heading 6907 covers ceramic tiles, flags and mosaic cubes. Distinction from 6906 (ceramic pipes, conduits and pipe fitting) and 6909 (ceramic articles for laboratory, chemica) 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 ceramic tiles under heading 6907?
Customs duty rates for ceramic tiles classified under heading 6907 range from 0% to 5% of the customs value. Glazed and unglazed tiles are subject to different rates depending on the water absorption coefficient and dimensions. Porcelain stoneware tiles with water absorption below 0.5% are classified as fully vitrified. Ceramic mosaic cubes with a largest side dimension up to 7 cm are subject to approximately 5% duty. Preferential 0% rates are available for imports from EU trade agreement partner 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 certificates and documents are required to import ceramic tiles under heading 6907?
Importing ceramic tiles under heading 6907 requires CE marking in accordance with the Construction Products Regulation (CPR 305/2011). A Declaration of Performance (DoP) based on EN 14411 is mandatory. Testing must cover water absorption, bending strength, abrasion resistance and frost resistance. Customs documentation includes a commercial invoice, transport document and customs value declaration. A certificate of origin is required for preferential tariff rates. 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 aspects should be considered when importing ceramic tiles under heading 6907?
When importing ceramic tiles, accurate classification by water absorption rate and dimensions is critical as it directly affects the duty rate. Tiles are heavy goods — maritime freight costs represent a significant share of the final price. Appropriate packaging must be ensured to prevent mechanical damage during transit. Imports of tiles from China and India are closely monitored for undervaluation. Importers should verify applicable construction standards and labelling requirements in the destination market. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
Useful tools & resources
Customs calculators
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