EU Combined Nomenclature · CN code · HS 7003.12
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 27 October 2026
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 · 27 October 2026
| 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 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €1.7m | 29.1% | -13.5% |
 China | €1.3m | 22% | +31.6% |
 Mexico | €1.2m | 20.2% | -39.5% |
 United Kingdom | €894k | 15.3% | -15.8% |
 Taiwan | €317k | 5.4% | -80.8% |
 Indonesia | €78k | 1.3% | +1,640.5% |
 Thailand | €78k | 1.3% | +5,469% |
 Argentina | €60k | 1% | — |
UK Free Third-country duty 3 tariff lines 
Türkiye 3% Third-country duty 5 tariff lines · 2× specific or compound duty USA 1.4% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line Mexico 35% General (MFN) 1 tariff line 
Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 6 tariff lines 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line Taiwan 1% – 10% General (MFN) 2 tariff lines · average 5.5% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 3% – 5% General (MFN) 3 tariff lines · average 4.3% 
Nigeria 20% General (MFN) 1 tariff line 1. This chapter does not cover:
(a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) articles of Chapter 71 (for example, imitation jewellery);
(c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) luminaires and lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading 9405;
(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 7003, 7004 and 7005:
(a) glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) the expression ‘absorbent, reflecting or non-reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading, whether or not they have the character of articles.
4. For the purposes of heading 7019, the expression ‘glass wool’ means:
(a) mineral wools with a silica (SiO2) content not less than 60 % by weight;
(b) mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.
Mineral wools which do not comply with the above specifications fall in heading 6806.
5. Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.
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.
This heading does not include float glass (heading 7005).
For the definition of the term ‘worked’, see note 2(a) to this chapter.
For the definition of the term ‘wired’, see the HS Explanatory Note to heading 7003, penultimate paragraph before the exclusions.
For the definition of the term ‘absorbent or reflecting layer’, see note 2(c) to this chapter. For the definition of the term ‘opacified’, see the HS Explanatory Note to heading 7003, second paragraph, (B).
Flashed glass is a translucent glass normally made of a white opaline layer and a tinted layer; the two layers are pressed against each other when still soft so that they fuse.
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.).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Having a non-reflecting layer | 3% | m2 |
| 2025 | unchanged | 3% | m2 |
| 2024 | unchanged | 3% | m2 |
| 2023 | unchanged | 3% | m2 |
| 2022 | unchanged | 3% | m2 |
| 2021 | unchanged | 3% | m2 |
| 2020 | unchanged | 3% | m2 |
| 2019 | Having a non-reflecting layer | 3% | m2 |
In the EU Combined Nomenclature, 7003 12 91 is one of 3 lines under subheading 7003.12, coloured throughout the mass.
The third-country duty is 3%, and quantities are declared in m2.
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 7003.12 worth €5.8m (down 25% on the year before), at an average of €1.79 per kg; United States supplied 29%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 3%, the US duty is 1.4%, the Canada duty is free, the Mexico duty is 35%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 1%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3%–5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7003.12 worth US$20m in 2024; the largest supplier from outside the EU was Taiwan.
The third-country duty in the EU Combined Nomenclature is 3%; the supplementary unit is m2. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
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.
For subheading 7003.12 as a whole, the largest supplier from outside the EU in 2024 was Taiwan (US$3m), followed by Mexico.