EU Combined Nomenclature · CN code · HS 7009.10
7009 10 00: Rear-view mirrors for vehicles
Vehicle rear-view mirrors
Not declarable on its own: use one of its 4 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7009 Glass mirrors, whether or not framed, including rear-view mirrors:
- 7009 10 00 Rear-view mirrors for vehicles
What you pay
Importing into EU
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 8
- 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 suspensionAutonomous tariff suspension Free
- Only for
- 7009 10 00 30 Layered glass with mechanical dimming ability by different angles of incident light comprising: -|whether or not a layer of chrome, -|a break-resistance adhesive tape or hot-melt adhesive, and -|a release film on the front side and protective paper at the back side, of a kind used for interior rear-view mirrors of vehicles
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 7009 10 00 50 Unfinished electro-cromic auto-dimming|mirror |for motor vehicle rear-view mirrors: -|whether or not equipped with plastic backing plate, -|whether or not equipped with a heating element, -|whether or not equipped with Blind Spot Module (BSM) display
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous suspension under end-use Free
- Only for
- 7009 10 00 60 Electrochromic self-dimming inside rear-view mirror: -with a mirror support -in a plastic casing and -with an integrated circuit, -whether or not with a high beam assistant, -whether or not with a digital compass, -whether or not with a garage door opener, -whether or not with an integrated toll module, -whether or not with a camera for driver and/or cabin monitoring, -whether or not with an infrared filter, for use in the manufacture of motor vehicles of Chapter 87
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Only for
- 7009 10 00 90 Other
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- 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
- 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 4
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- 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)
- Y764 The prohibitions defined in article 1ra.1 of Council Regulation (EU) No 765/2006 do not apply (see contractual exemptions in article 1ra.9f)
- 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
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- 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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 7009 10 00 30 | Layered glass with mechanical dimming ability by different angles of incident light comprising: - whether or not a layer of chrome, - a break-resistance adhesive tape or hot-melt adhesive, and - a release film on the front side and protective paper at the back side, of a kind used for interior rear-view mirrors of vehicles |
| 7009 10 00 50 | Unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors: - whether or not equipped with plastic backing plate, - whether or not equipped with a heating element, - whether or not equipped with Blind Spot Module (BSM) display |
| 7009 10 00 60 | Electrochromic self-dimming inside rear-view mirror: -with a mirror support -in a plastic casing and -with an integrated circuit, -whether or not with a high beam assistant, -whether or not with a digital compass, -whether or not with a garage door opener, -whether or not with an integrated toll module, -whether or not with a camera for driver and/or cabin monitoring, -whether or not with an infrared filter, for use in the manufacture of motor vehicles of Chapter 87 |
| 7009 10 00 90 | Other |
Export measures 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on luxury goodsSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
TARIC data as of 2 November 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 · 2 November 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| 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 |
EU: imports by month · HS 7009.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €439.8m | 50.5% | -7.4% |
 North Macedonia | €103.9m | 11.9% | +34.9% |
 China | €100.4m | 11.5% | +32.9% |
 Taiwan | €53.9m | 6.2% | -10% |
 United Kingdom | €47.2m | 5.4% | -2.5% |
 Morocco | €46.3m | 5.3% | +9.4% |
 Türkiye | €26.2m | 3% | +3.5% |
 Serbia | €21m | 2.4% | +75.4% |
Same subheading in other tariffs
7009.10 Rear-view mirrors for vehicles
UK Free Third-country duty 4 tariff lines Türkiye 4% Third-country duty 2 tariff lines USA 3.9% General (MFN) 1 tariff line 
Canada Free General (MFN) 3 tariff lines 
Mexico Free – 15% General (MFN) 4 tariff lines · average 11.3% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 8 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 10% General (MFN) 5 tariff lines · average 5% 
Japan Free General (MFN) 1 tariff line Taiwan 12.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line North Macedonia 4% – 15% General (MFN) 2 tariff lines · average 9.5% 
Nigeria 10% General (MFN) 2 tariff lines 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.
- H318979 U.S. CBP
Revocation of NY N253902; Classification of Unframed Automotive Side Mirrors
- 600012934 HMRC
The product is a vehicle rear view mirror, designed to provide a live video feed of the rear of the vehicle in all driving operations within the core display. Includes self dimming feature and plastic casing with an integrated circuit. Specifications include: - Display providing rear of vehicle…
- 600012936 HMRC
The product is a vehicle rear view mirror, designed to provide a live video feed of the rear of the vehicle in all driving operations within the core display. Includes self dimming feature, a mirror support and plastic casing with an integrated circuit. Specifications include: - A garage door…
- 600011601 HMRC
An electro-cromic auto dimming mirror which has a heating element and plastic backing plate. It also contains electrical and cosmetic plastic elements necessary to perform its function as a rear view mirror and includes a blind spot module display. It does not include the protective housing. The…
- 600011602 HMRC
An unfinished electro-cromic auto-dimming mirror for motor vehicle rear-view mirrors, which contains a heating element, plastic backing plate and a blind spot module (BSM) display.
17 rulings in total for this code
Legal notes
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.
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.).
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 | Rear-view mirrors for vehicles | 4% | p/st |
| 2025 | unchanged | 4% | p/st |
| 2024 | unchanged | 4% | p/st |
| 2023 | unchanged | 4% | p/st |
| 2022 | unchanged | 4% | p/st |
| 2021 | unchanged | 4% | p/st |
| 2020 | unchanged | 4% | p/st |
| 2019 | Rear-view mirrors for vehicles | 4% | p/st |
In the EU Combined Nomenclature, 7009 10 00 is one of 1 line under subheading 7009.10, rear-view mirrors for vehicles.
The third-country duty is 4%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 4%; 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 vehicle rear-view mirrors (HS 7009.10) worth €871.4m (up 3% on the year before), at an average of €34.97 per kg; United States supplied 51%, followed by North Macedonia.
For the same subheading, the UK duty is free, the Türkiye duty is 4%, the US duty is 3.9%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 12.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 4%–15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 7009.10 worth US$2.2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 4th with US$50m.
Questions and answers
What is the EU import duty for CN code 7009 10 00?
The third-country duty in the EU Combined Nomenclature is 4%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 7009 10 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 7009.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$653m), followed by China.
Typical products
Everyday names, not part of the legal text.