Commodity information for 2605000000

This information is for 25 November 2020.

Overview

Import

The commodity code for importing is 2605000000.

Goods are subject to VAT standard rate (20.00 %).

Importing from outside the EU is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 26050000.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

There are important chapter notes for this part of the tariff:

  • 1. This chapter does not cover:
    • (a) slag or similar industrial waste prepared as macadam (heading 2517);
    • (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
    • (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
    • (d) basic slag of Chapter 31;
    • (e) slag wool, rock wool or similar mineral wools (heading 6806);
    • (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or
    • (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
  • 2. For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
  • 3. Heading 2620 applies only to:
    • (a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
    • (b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading notes

  • 1. For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
  • 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.

Binding tariff information

You can search the EU EBTI-database for existing Binding Tariff Information for commodity code 2605000000.

Import measures and restrictions

This information is for 25 November 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date)
Footnotes
VAT standard rate 20.00 % 04/01/2011 03020
Third country duty 0.00 % R2658/87 15/09/1994
Import control - waste Conditions R1013/06 18/08/2016 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

Export measures and restrictions

This information is for 25 November 2020.

Measures for all countries
Country Measure Value Conditions that apply Exclusions Legal base Start date
(End date, if any)
Footnotes
Export control - Waste Conditions Australia, Canada, Switzerland, Chile, Israel, Iceland, Japan, Korea, Republic of (South Korea), Liechtenstein, Mexico, Norway, New Zealand, Turkey, United States R1013/06 18/08/2016 CD576
Export control - Waste Conditions R1013/06 18/08/2016 Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

TN702

According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

VAT standard rate for All countries

Code Description
03020

UK VAT standard rate

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R2658/87 01/01/1988 1987-09-07 L 256 1

Import control - waste for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  No document provided Import/export not allowed after control
C: Presentation of a certificate/licence/document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1013/06 12/07/2007 2006-07-12 L 190 1

Import control - waste for All countries

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD573

The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

Export control - Waste for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1013/06 12/07/2007 2006-07-12 L 190 1

Export control - Waste for All third countries

Code Description
CD576

Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).

Export control - Waste for OECD

B: Presentation of a certificate/licence/document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  No document provided Import/export not allowed after control
C: Presentation of a certificate/licence/document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  No document provided Import/export not allowed after control

Legal base

Regulation No. Start date End date Publication date Journal No. Journal page
R1013/06 12/07/2007 2006-07-12 L 190 1

Export control - Waste for OECD

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD576

Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

Last updated: 24 November 2020 View latest amendments