7108 12 00 · Other unwrought forms
The explanatory note to subheading 7106 91 00 applies, mutatis mutandis.
EU Combined Nomenclature · CN code · HS 7108.12
7108 12 00
7108 12 00: Gold (including gold plated with platinum), unwrought: non-monetary, other unwrought forms
Unwrought gold (non-monetary)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7108 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form:
- Non-monetary:
- 7108 12 00 Other unwrought forms
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → 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 3
- 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 7
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 1509/17
- Import control
- Applies to goods from
- all countries except Russia
- Legal act
- Regulation 0833/14
- Documents
- Y843 The prohibitions defined in article 3o.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3o.5,6,7)
- 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)
- Y698 Goods exported from Russia before 22 July 2022 (Article 3o paragraph 1 of Regulation No 833/2014)
- Y897 Goods not containing gold originating in Russia listed in Annex XXVI to Regulation No 833/2014
- Import control
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 0765/06, Regulation 0833/14
- Documents
- Y732 The prohibitions defined in article 1rb paragraph 1-2-3 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1rb paragraph 5)
- 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)
- L150 Import authorisation by virtue of article 1rb paragraph 7 of Council Regulation (EU) 765/2006
- Y843 The prohibitions defined in article 3o.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3o.5,6,7)
- Y845 Goods other than those concerned by the prohibitions defined in article 3o of Regulation (EU) No 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 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)
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y257 Goods imported from any entity or person not listed in article 15 paragraph 1 letter (b) of Regulation (EU) No 267/2012.
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Sudan, Ukraine
- Legal act
- Regulation 2147/23, Regulation 0263/22
- Documents
- Y771 The prohibitions defined in article 1a point 1 of Council Regulation (EC) No 2023/2147 do not apply (see exemptions in article 1a point 3)
- 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
Export measures 6
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 1509/17 | 28 June 2018 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| 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 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
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.
-
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 · 26 October 2026
EU: imports by month · HS 7108.12
last 12 months€15.8bn+28% · previous 12 months
Average import price€104,563.05 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €7.5bn | 47.4% | -1% |
 Colombia | €1.8bn | 11.4% | +271.8% |
 United Arab Emirates | €1.4bn | 8.9% | +84.5% |
 United States | €1.1bn | 6.7% | -11.7% |
 South Africa | €785m | 5% | +19.1% |
 United Kingdom | €638.9m | 4% | +428.1% |
 Brazil | €437.7m | 2.8% | +356.7% |
 Canada | €288.5m | 1.8% | -7.9% |
Same subheading in other tariffs
7108.12 Gold (including gold plated with platinum), unwrought: non-monetary, other unwrought forms
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free – 4.1% General (MFN) 2 tariff lines · average 2% Canada Free Third-country duty 5 tariff lines 
Mexico Free Third-country duty 1 tariff line Brazil Free Third-country duty 2 tariff lines 
Argentina Free Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 3 tariff lines 
GCC Free Third-country duty 7 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line 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.
- N336169 U.S. CBP
The tariff classification of gold nuggets from Australia
- N306423 U.S. CBP
The tariff classification of gold dore bars from Sierra Leone
- 600015428 HMRC
Gold Bars 1 Kg denominations. Unwrought. Tanzanian origin. Approximately 96% purity. The gold has not been further worked or processed (such as rolled, drawn, or continuously cast).
- 600013259 HMRC
Unwrought gold which has been cast in 1kg bars. The bars are of 96% purity (non-investment grade) and they are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Guinea.
- 600013341 HMRC
Unwrought gold which has been cast in 1kg bars. The bars are of 96% purity (non-investment grade) and they are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Nigeria.
- 600012072 HMRC
Ghanaian Gold Bars, Un Hallmarked. 1kg denominations, unwrought gold bars. The bars are not further worked or processed. They are un wrought, and un hallmarked regular gold bars from Ghanaian origin.
7 rulings in total for this code
Legal notes
Subheading notes
1. For the purposes of subheadings 710610, 710811, 711011, 711021, 711031 and 711041, the expressions ‘powder’ and ‘in powder form’ mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0,5 mm.
2. Notwithstanding the provisions of chapter note 4(B), for the purposes of subheadings 711011 and 711019, the expression ‘platinum’ does not include iridium, osmium, palladium, rhodium or ruthenium.
3. For the classification of alloys in the subheadings of heading 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
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.
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 | Other unwrought forms | Free | g |
| 2025 | unchanged | Free | g |
| 2024 | unchanged | Free | g |
| 2023 | unchanged | Free | g |
| 2022 | unchanged | Free | g |
| 2021 | unchanged | Free | g |
| 2020 | unchanged | Free | g |
| 2019 | Other unwrought forms | Free | g |
In the EU Combined Nomenclature, 7108 12 00 is one of 1 line under subheading 7108.12, gold (including gold plated with platinum), unwrought: non-monetary, other….
The third-country duty is free, and quantities are declared in g.
In the 12 months to August 2026, the EU imported unwrought gold (non-monetary) (HS 7108.12) worth €15.8bn (up 28% on the year before), at an average of €104,563.05 per kg; Switzerland supplied 47%, followed by Colombia.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–4.1%, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 7108.12 worth US$20bn in 2024; the largest supplier from outside the EU was Switzerland.
Questions and answers
What is the EU import duty for CN code 7108 12 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is g. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 7108.12 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$8bn), followed by South Africa.