EU Combined Nomenclature · CN code · HS 3207.40

3207 40 40: Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide

Glass frit and glass powder

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes:
3207 40 Glass frit and other glass, in the form of powder, granules or flakes:
3207 40 40 Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 3

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

Duty suspensionAirworthiness tariff suspension Free
Applies to goods from
all countries

Legal act
Regulation 1517/18
Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 3

Import controlImport control - Waste
Applies to goods from
all countries

Legal act
Regulation 1157/24
Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0692/14
Documents
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 5

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measures	Destination	Legal act	Validity
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	26 June 2024
Export control on restricted goods and technologiesSanctions regime: Syria	Syria	Regulation 0697/13	24 July 2013
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
Export control - Waste	Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States	Regulation 1157/24	21 May 2026
Export control - Waste	All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States)	Regulation 1157/24	21 May 2026

TARIC data as of 26 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

Austria 20%
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 19%
Czechia 21%
Denmark 25%
Estonia 24%
Finland 25.5%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 3207.40

last 12 months€56.6m-11.6% · previous 12 months

Average import price€0.92 per kg

Preferential rate53%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Türkiye	€13.1m	23.2%	-10.9%
China	€11.8m	20.8%	-32.5%
United States	€8.7m	15.3%	+1.4%
Switzerland	€7.6m	13.5%	+16.6%
Japan	€6.2m	10.9%	-13.9%
United Kingdom	€5.3m	9.4%	-4.6%
Mexico	€1.3m	2.3%	+7.2%
Liechtenstein	€600k	1.1%	+55.3%

Same subheading in other tariffs

3207.40 Glass frit and other glass, in the form of powder, granules or flakes

UK Free Third-country duty 2 tariff lines

Türkiye Free – 3.7% Third-country duty 2 tariff lines · average 1.9%

USA 6% – 6.5% General (MFN) 2 tariff lines · average 6.3%

Canada Free Third-country duty 1 tariff line

Mexico Free Third-country duty 3 tariff lines

Brazil 10.8% Third-country duty 2 tariff lines

Argentina 10.8% Third-country duty 2 tariff lines

Peru Free Third-country duty 2 tariff lines

New Zealand Free Third-country duty 1 tariff line

Japan 2.5% Third-country duty 1 tariff line

Taiwan 3.5% Third-country duty 1 tariff line

GCC 5% Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia 5% Third-country duty 2 tariff lines

Nigeria 5% Third-country duty 1 tariff line

EU lines: 3207.40

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

N337256 U.S. CBP 17 January 2024 · 3207.40.10.00

The tariff classification of Powdered Glass from Japan

Legal notes

Notes

1. This chapter does not cover:

(a) separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);
(b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).

2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 or 3215.

4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

5. The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

Chapter notes: Chapter 32 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

3207 40 40 and 3207 40 85 · Glass frit and other glass, in the form of powder, granules or flakes

These subheadings cover:

1. glass frit, i.e., the product obtained by suddenly cooling in water the liquid mass or paste resulting from the fusion of the original components of glass. These components include, for example, silica, sodium carbonate, magnesium carbonate, barium carbonate, potassium carbonate, calcium carbonate, sodium sulphate, potassium sulphate, sodium nitrate, potassium nitrate, lead oxides (litharge and red lead), kaolin, feldspar, borax and boric acid.

Glass frit of these subheadings is used principally for the preparation of vitrifiable compositions. It can be distinguished from the frits of subheadings 3207 20 10 and 3207 20 90 by the fact that it does not contain pigments, opacifiers or oxides facilitating the adherence of the coating to metallic surfaces, and that it produces, after heat vitrification, a surface more or less transparent but not uniformly opaque or coloured;

2. powder and granules of glass obtained by crushing and grinding broken and waste glassware. These products, as well as certain types of frits of paragraph 1 above, are used in the preparation of abrasive papers and cloths, are sintered to form discs, plates, tubes, etc. and employed for various laboratory purposes;

3. ‘enamel glass’ in the form of powder, granules, etc. which is a special glass used for the ornamentation of glass articles. Normally it melts between 540 and 600 °C in a transparent mass, generally coloured. When in bulk it falls in heading 7001 00, when in bars, rods or tubes it falls in subheading 7002 20 90 or 7002 39 00;

4. glass in flakes, whether coloured or silvered, used for decoration and obtained by crushing small spherical bubbles of blown glass;

5. vitrite, also known as foam glass, in powder or granules obtained from a white, grey or black spongy mass, depending on the impurities which it contains, and used principally for the manufacture of electrical insulators (for example, bases of electrical bulbs).

These subheadings do not cover glass-microspheres for coating cinema screens, electronic display panels, etc. (subheading 7018 20 00).

General notes to the chapter

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

Note 4

The term ‘solutions’ used both in this note and in note 6(a) to Chapter 39 does not apply to colloidal solutions.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Year	Description	Third-country duty	Supplementary unit
2026	Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres; glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide	Free	—

CN code 3207 40 40 is a line of the EU Combined Nomenclature under HS subheading 3207.40 (glass frit and other glass, in the form of powder, granules or flakes).

The third-country duty is free, and quantities are declared in —.

Imports of glass frit and glass powder (HS 3207.40) into the EU came to €56.6m between September 2025 and August 2026 (down 12% on the year before); Türkiye supplied 23%, followed by China.

For the same subheading, the UK duty is free, the Türkiye duty is 0%–3.7%, the US duty is 6%–6.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 10.8%, the Argentina duty is 10.8%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.5%, the Taiwan duty is 3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.

EU member states imported goods of subheading 3207.40 worth US$347m in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 6th with US$1m.

Questions and answers

What is the EU import duty for CN code 3207 40 40?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 3207.40 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$11m), followed by China.

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Typical products

Everyday names, not part of the legal text.