L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
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 controlSanctions regime: Belarus
Belarus
Regulation 0765/06
24 October 2025
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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
1.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
6810 · Articles of cement, of concrete or of artificial stone, whether or not reinforced
Concrete is made from a mixture of cement, aggregates (sand, gravel) and water, which becomes extremely hard as it sets.
Reinforced concrete also contains metal rods (reinforcing bars) or steel mesh.
When lighter aggregates are used (for example, expanded clays, crushed pumice, vermiculite, granulated slag) ‘light concrete’ is obtained.
General notes to the chapter
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
General
This chapter covers not only articles ready for use but also, under some headings, semi-manufactures which may require further processing before they can be used for the purpose intended (for example, mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate of heading 6812).
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
Prefabricated structural components for building or civil engineering
1.7%
—
2025
unchanged
1.7%
—
2024
unchanged
1.7%
—
2023
unchanged
1.7%
—
2022
unchanged
1.7%
—
2021
unchanged
1.7%
—
2020
unchanged
1.7%
—
2019
Prefabricated structural components for building or civil engineering
1.7%
—
In the EU Combined Nomenclature, 6810 91 00 is one of 1 line under subheading 6810.91, prefabricated structural components for building or civil engineering.
The third-country duty is 1.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 1.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported precast concrete building components (HS 6810.91) worth €76.8m (up 1% on the year before), at an average of €0.34 per kg; Bosnia & Herzegovina supplied 39%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is free, the Canada duty is 5%, the Mexico duty is 5%–15%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 18%–20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6810.91 worth US$1bn in 2024; the largest supplier from outside the EU was Bosnia & Herzegovina, and the United Kingdom ranked 2nd with US$14m.
Questions and answers
What is the EU import duty for CN code 6810 91 00?
The third-country duty in the EU Combined Nomenclature is 1.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6810 91 00?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 6810.91 as a whole, the largest supplier from outside the EU in 2024 was Bosnia & Herzegovina (US$35m), followed by the United Kingdom.
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