This code isn't published in United States (HTS)'s tariff schedule. Showing European Union (CN) data instead.

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European Union (CN) · Section XV

760110108-digit

Aluminium, not alloyed (other)

HS 76011010 Aluminium, not alloyed (other) — sits in Chapter 76 (Aluminium and articles thereof). Aluminium ingots, sheet, foil, extrusions, and finished articles. These goods trigger the EU Carbon Border Adjustment Mechanism in addition to standard MFN duty — EU importers pay both customs charges and a per-tonne carbon cost calculated from country-specific emission defaults (see the CBAM panel below for live values). Classification disputes are decided by the Section XV — Base metals and articles of base metal legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.

Section XV — Base metals and articles of base metal · Chapter 76 — ALUMINIUM AND ARTICLES THEREOF

Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.

Section XV notes
1. This section does not cover: a. prepared paints, inks or other products with a basis of metallic flakes or powder (heading [3207](/headings/3207) to [3210](/headings/3210), [3212](/headings/3212), [3213](/headings/3213) or [3215](/headings/3215)); b. ferro-cerium or other pyrophoric alloys (heading [3606](/headings/3606)); c. headgear or parts thereof of heading [6506](/headings/6506) or [6507](/headings/6507); d. umbrella frames or other articles of heading [6603](/headings/6603); e. goods of Chapter [71](/chapters/71) (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery); f. articles of Section XVI (machinery, mechanical appliances and electrical goods); g. assembled railway or tramway track (heading [8608](/headings/8608)) or other articles of Section XVII (vehicles, ships and boats, aircraft); h. instruments or apparatus of Section XVIII, including clock or watch springs; ij. lead shot prepared for ammunition (heading [9306](/headings/9306)) or other articles of Section XIX (arms and ammunition); k. articles of Chapter [94](/chapters/94) (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings); l. articles of Chapter [95](/chapters/95) (for example, toys, games, sports requisites); m. hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter [96](/chapters/96) (miscellaneous manufactured articles); or n. articles of Chapter [97](/chapters/97) (for example, works of art). 2. Throughout the nomenclature, the expression 'parts of general use' means: a. articles of heading [7307](/headings/7307), [7312](/headings/7312), [7315](/headings/7315), [7317](/headings/7317) or [7318](/headings/7318) and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading [9021](/headings/9021)) b. springs and leaves for springs, of base metal, other than clock or watch springs (heading [9114](/headings/9114)); and c. articles of heading [8301](/headings/8301), [8302](/headings/8302), [8308](/headings/8308), [8310](/headings/8310) and frames and mirrors, of base metal, of heading [8306](/headings/8306). In Chapters [73](/chapters/73) to [76](/chapters/76) and [78](/chapters/78) to [82](/chapters/82) (but not in heading [7315](/headings/7315)), references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to note 1 to Chapter [83](/chapters/83), the articles of Chapter [82](/chapters/82) or [83](/chapters/83) are excluded from Chapters [72](/chapters/72) to 76 and [78](/chapters/78) to [81](/chapters/81). 3. Throughout the nomenclature, the expression 'base metals' means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. 4. Throughout the nomenclature, the term 'cermets' means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term 'cermets' includes sintered metal carbides (metal carbides sintered with a metal). 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters [72](/chapters/72) and [74](/chapters/74)): a. An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals. b. An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present. c. In this section, the term 'alloys' includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6. Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal. 7. Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: a. Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal. b. An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified. c. A cermet of heading [8113](/headings/8113) is regarded as a single base metal. 8. In this section, the following expressions have the meanings hereby assigned to them: **a. Waste and scrap** All metal waste and scrap, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. **b. Powders** Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm. 9. For the purposes of Chapters [74](/chapters/74) to [76](/chapters/76) and [78](/chapters/78) to [81](/chapters/81), the following expressions have the meanings hereby assigned to them : **(a) Bars and rods** Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets of Chapter [74](/chapters/74) with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading [7403](/headings/7403). This provision applies mutatis mutandis to the products of Chapter [81](/chapters/81). **(b) Profiles** Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. **(c) Wire** Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. **(d) Plates, sheets, strip and foil** Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. **(e) Tubes and pipes** Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings
Chapter 76 notes
### Subheading notes 1. In this chapter, the following expressions have the meanings hereby assigned to them: a. Aluminium, not alloyed: Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table: **Other elements** | Element | Limiting content % by weight | |------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------| | Fe + Si (iron plus silicon) | 1 | | Other elements each | 0.1 | | (Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.) | (Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05%) | b. Aluminium alloys: Metallic substances in which aluminium predominates by weight over each of the other elements, provided that: 1. the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table, or 2. the total content by weight of such other elements exceeds 1%. 1. Notwithstanding the provisions of note 9(c) to Section XV, for the purposes of subheading [7616 91](/commodities/7616910000) the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross sectional dimension exceeds 6 mm. ### Additional notes 1. For the purposes of subheadings [7601 10 10](/commodities/7601101000),[7601 20 30](/commodities/7601203000?day=1&month=1&year=2023) and [7601 20 40](/commodities/7601204000?day=1&month=1&year=2023), the following terms shall have the meanings hereby assigned to them: - ‘slabs’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a rectangle or other polygon, of a width exceeding 800 mm, of a thickness exceeding 280 mm and of a length always superior to the width and to the thickness. These products are intended for being rolled. - ‘billets’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a circle (including a ‘flattened circle’), of a diameter exceeding 125 mm. 2. For the purposes of subheadings [7606 12 11](/commodities/7606121100) and [7606 12 19](/commodities/7606121900), the following terms shall have the meaning hereby assigned to them: - ‘beverage can body stock’: sheets or strips in coils, rolled, having manganese and magnesium as the main alloying elements and having a minimum tensile strength of 262 MPa. The sheets or strips have a uniform solid cross section along their whole length, are of a width of 300 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.4 mm, and of a length always superior to the width and to the thickness. Beverage can body stock is pre lubricated, with a bright surface; - ‘beverage can end stock and tab stock’: sheets or strips in coils, having magnesium as the main alloying element and having a minimum tensile strength of 345 MPa. The sheets or strips have a uniform solid cross-section along their whole length, are of a width of 30 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.35 mm, and of a length always superior to the width and to the thickness. Beverage can end stock is varnished on both sides. Beverage can tab stock is degreased and oiled. These products are to be used for the fabrication of rigid beverage cans, including ends (lids) and tabs. 3. For the purposes of subheadings [7606 11 30](/commodities/7606113000), [7606 12 30](/commodities/7606123000) and [7607 20 91](/commodities/7607209100), the following term shall have the meaning hereby assigned to it: - ‘Aluminium Composite Panel’: laminated goods consisting of two flat-rolled sheets or foils of aluminium, whether or not alloyed, each of them having a thickness of not less than 0.08 mm but not exceeding 0.55 mm, and a continuous core of non-porous polymer or mineral material, held together with an adhesive, all together having a thickness of 1.0 mm or more, but not exceeding 6.1 mm. The two external aluminium cover sheets or foils can have different finishes. These goods cannot be coiled.

Duty rates (European Union (CN))

Rates as published by the destination customs authority. Always confirm with the official tariff before declaring.

CBAM applies to this code

Estimate the EU carbon cost for 76011010

Aluminium imports trigger CBAM in addition to MFN duty + VAT. Paste your tonnes and origin country — get the carbon-cost line in 30 seconds.

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EU CBAM emissions defaults

Default emissions intensities for CN 76011010

Under Commission Implementing Regulation (EU) 2025/486, EU importers of aluminium under CN 76011010 that cannot provide verified actual emissions from their supplier must use these country-specific default values. Defaults carry a regulatory markup that grows each year — +10% in 2026, +20% in 2027, +30% from 2028 — to incentivise verification. Multiplied by the EU CBAM certificate price (currently 75.36/tCO₂e) and shipment tonnage, this is the carbon-cost line on every consignment.

Intensity ranges from 0.360 tCO₂e/t (cleanest: Thailand) to 3.198 tCO₂e/t (highest: Mozambique) across CBAM-eligible origins — a 8.9× spread that makes origin choice a real cost lever.

OriginShare of EU importsDefault tCO₂e/t2026 (+10%)2027 (+20%)2028+ (+30%)
United Arab Emirates27.3%1.8702.0572.2442.431
Bahrain15.3%1.8702.0572.2442.431
South Africa9.0%2.3582.5942.8303.066
India8.7%1.8702.0572.2442.431
Canada8.0%1.9602.1562.3522.548

Default values from Commission Implementing Regulation (EU) 2025/486; trade shares from Eurostat Comext (latest period). See full CBAM cost analysis for CN 76011010

How 760110 is treated in other markets

Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.

AuthorityCode publishedMFN dutyVAT / GST
European Union (CN)viewing76011021%
International (HS 2022)760110
United States (HTS)7601100%
United Kingdom76011020%
Israel76011018%

Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.

Landed cost estimate · European Union (CN)

EUR basis
  • CIF customs valuedeclared€1,000.00
  • + Duty3% of CIF€30.00
  • Full legal rate: 3.00 %

  • + Import VAT21% of (CIF + duty)€216.30
  • Total landed cost · European Union (CN)€1,246.30

Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.

Sibling codes under 760110

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