Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 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 8f of Regulation (EU) No 765/2006)
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
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)
Y681 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3bg)
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
25 February 2025
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)
—
3%
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.
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.
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.
7002 · Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked
This heading covers only semi-manufactures in the unworked state, i.e., not worked after moulding, drawing or blowing except for cutting in the case of rods and tubes or fusing/moulding of extremities to render them smooth or roughly level and make the articles less dangerous to handle, whether or not the products fashioned in this way can be used without further working.
General notes to the chapter
GLASS AND GLASSWARE
General
The term ‘optical glass’ covers various types of special glass used in manufacturing optical instruments, especially for use, for example, in photography, astronomy, microscopy, navigation, weapons systems (telescopic sights etc.), laboratory equipment and for making certain types of ophthalmic lenses to correct defects of vision. There is a wide variety of optical glass but their usual common feature is their extreme transparancy and clarity, although they are sometimes tinted so that they absorb certain frequencies of light to a small degree. They are perfectly homogenous, i.e. normally without bubbles or unevenness, and have refractive indices and scattering properties unusual in other types of glass.
Sheets of glass set in frames of wood, metal, etc., are considered to have lost the essential character of glass and fall in various headings, for example:
1. for framing pictures (headings 4414 00, 8306, etc.);
2. for machinery or vehicles (section XVI or XVII);
3. for doors (excluding glass shower doors of heading 7020), windows of buildings, etc. (headings 4418, 7610, etc.).
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
Of fused quartz or other fused silica
3%
—
2025
unchanged
3%
—
2024
unchanged
3%
—
2023
unchanged
3%
—
2022
unchanged
3%
—
2021
unchanged
3%
—
2020
unchanged
3%
—
2019
Of fused quartz or other fused silica
3%
—
In the EU Combined Nomenclature, 7002 31 00 is one of 1 line under subheading 7002.31, of fused quartz or other fused silica.
The third-country duty is 3%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3%; 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 goods of subheading 7002.31 worth €51.8m (up 18% on the year before), at an average of €29.46 per kg; United States supplied 65%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 3%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 1.2%, 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 7002.31 worth US$84m in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 7002 31 00?
The third-country duty in the EU Combined Nomenclature is 3%; 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 7002 31 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 7002.31 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$28m), followed by China.
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