6903 90 10: Containing, by weight, more than 25 % but not more than 50 % of free carbon
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths:
Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control on restricted goods and technologies
Applies to goods from
Iran, North Korea
Legal act
Regulation 0267/12, Regulation 1509/17
Documents
Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
Y920 Goods other than those described in the footnotes linked to the measure
Import control
Applies to goods from
all countries except Iran
Legal act
Regulation 0267/12
Documents
Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
C067 Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)
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 14
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Restriction on exportSanctions regime: Iraq
All third countries
Regulation 1210/03
1 January 2007
Export authorizationSanctions regime: Syria
All third countries
Regulation 1332/13
15 December 2013
Restriction on exportSanctions regime: Iran
Iran
Regulation 0267/12
23 October 2017
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 January 2026
Export control on restricted goods and technologiesSanctions regime: Syria
Syria
Regulation 0697/13
24 July 2013
Export control on restricted goods and technologiesSanctions regime: North Korea
North Korea
Regulation 1509/17
1 September 2017
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
26 April 2026
Export controlSanctions regime: Iran
Iran
Regulation 0267/12
30 September 2025
Export controlSanctions regime: North Korea
North Korea
Regulation 1509/17
11 April 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export authorization (Dual use)
All third countries
Regulation 2003/25
15 November 2025
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
TARIC data as of 25 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%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
5%
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.
1. This chapter applies only to ceramic products which have been fired after shaping:
(a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903;
(b) articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and
(c) ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
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.
6903 · Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths
The first paragraph of the explanatory note to heading 6902 applies in its entirety to this heading. Accordingly, this heading excludes sintered alumina thread guides for looms, tools and handles of tools in the same or other refractory materials, beads of refractory aluminosilicate as a support medium for chemicals serving as catalysts in various manufacturing processes, etc.
General
For the definitions of the terms ‘porcelain’ or ‘china’, ‘pottery’, ‘earthenware’ and ‘stoneware’ as used in the headings and subheadings of this subchapter, see the HS Explanatory Notes to this chapter, General to sub-chapter II.
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
Containing, by weight, more than 25 % but not more than 50 % of free carbon
5%
—
2025
unchanged
5%
—
2024
unchanged
5%
—
2023
Containing, by weight, more than 25 % but not more than 50 % of free carbon
5%
—
2022
unchanged
5%
—
2021
unchanged
5%
—
2020
unchanged
5%
—
2019
Containing, by weight, more than 25 % but not more than 50 % of graphite or other carbon or of a mixture of these products
5%
—
CN code 6903 90 10 is a line of the EU Combined Nomenclature under HS subheading 6903.90 (other refractory ceramic goods: other).
The third-country duty is 5%, and quantities are declared in —.
140 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 5%.
Imports of goods of subheading 6903.90 into the EU came to €113m between September 2025 and August 2026 (down 6% on the year before); China supplied 21%, followed by United States.
For the same subheading, the UK duty is 4%, the Türkiye duty is 5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 3.5%, the Taiwan duty is 6%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6903.90 worth US$240m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 4th with US$12m.
Questions and answers
What is the EU import duty for CN code 6903 90 10?
The third-country duty in the EU Combined Nomenclature is 5%; 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 6903 90 10?
152 countries have a preferential rate on this line, 140 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 6903.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$25m), followed by China.
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EU Combined Nomenclature · CN code · 
China
United States
Japan
United Kingdom
Türkiye
Mexico
India
Thailand
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria