EU Combined Nomenclature · CN code · HS 7610.90
7610 90 10: Other aluminium structures: Bridges and bridge-sections, towers and lattice masts
Other aluminium structures
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures:
- 7610 90 Other:
- 7610 90 10 Bridges and bridge-sections, towers and lattice masts
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 5
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- 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 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 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 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)
- Y770 The prohibitions defined in article 1ra.1 of Council Regulation (EU) No 765/2006 do not apply (see contractual exemptions in article 1ra.9e)
- 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
- 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)
- 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
- Import controlCarbon Border Adjustment Mechanism - CBAM
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- In force
- until 31 December 2026
- Legal act
- Regulation 0956/23
- Documents
- Y128 CBAM account number
- Y134 Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)
- Y135 Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956
- Y237 Goods of EU origin (CBAM)
- Y238 Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026
- Y137 De minimis exemption - Exemption by virtue Article 2a. of Regulation (EU) 2023/956
Export measures 5
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 0285/18 | 28 February 2018 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 20 July 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
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.
-
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 · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 7% |
| 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+ (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 |
| 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–Kenya agreement | Kenya | 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–Syria agreement | Syria | 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–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EU–Vietnam agreement | Vietnam | 0.8% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 3.5% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.6% |
EU: imports by month · HS 7610.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €657.5m | 59.6% | -2.9% |
 Türkiye | €147.1m | 13.3% | -12.8% |
 Switzerland | €67m | 6.1% | -13.4% |
 United Kingdom | €65.4m | 5.9% | +15.4% |
 Bosnia & Herzegovina | €28.3m | 2.6% | +5.8% |
 Norway | €18.8m | 1.7% | +16.7% |
 United States | €18.8m | 1.7% | -49.3% |
 Serbia | €15.6m | 1.4% | -1.3% |
Same subheading in other tariffs
7610.90 Aluminium structures: other
UK 6% Third-country duty 5 tariff lines Türkiye 6% – 7% Third-country duty 4 tariff lines · average 6.5% USA 5.7% General (MFN) 1 tariff line 
Canada Free – 6.5% Third-country duty 5 tariff lines · average 5.2% 
Mexico 30% – 35% Third-country duty 2 tariff lines · average 32.5% 
Brazil 20% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 5 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 5 tariff lines · average 4% 
Japan 3% Third-country duty 1 tariff line 
Taiwan 7% Third-country duty 1 tariff line 
GCC 5% Third-country duty 20 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 6 tariff lines 
North Macedonia 15% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line EU lines: 7610.90
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.
- N346239 U.S. CBP
The tariff classification of aluminum shutters from Honduras
- N342447 U.S. CBP
The tariff classification, country of origin for marking purposes, and status under the United States-Mexico-Canada Trade Agreement (USMCA) of aluminum framework for a canopy
- N337044 U.S. CBP
The tariff classification of aluminum fence posts from Indonesia
- N327115 U.S. CBP
The tariff classification of a three piece driveline from China
- 600014610 HMRC
Large Aluminium screens privacy screens for gazebos are accessories such as side panels with curtains made from Texaline. These screens offer increased privacy, protection from the sun, and a barrier against wind, enhancing the functionality of the gazebo. The products are designed to blend with…
- 600014676 HMRC
The Gazebo is a non permanent outdoor structure which comes with screens in with the kits as standard no option for removal which would provide shade and protection from inclement weather . This product is shipped with screens (packaged separately), Comprising of an Aluminium cassette which is 79%…
- 600014193 HMRC
The Gazebo is a non permanent outdoor structure. Optional screens can be added to the structure which would provide shade and protection from inclement weather . The Gazebo structure is made from aluminium, both frame and roof. 75% machine made 25% hand made. The optional screens are made of 75%…
- 600012045 HMRC
Metal Structure Designed to Hold Solar Panels This product is a metal structure specifically designed to be permanently affixed to pitch roofs for the purpose of holding solar panels. Suitable for all types of roofing tiles and sizes with portrait & landscape module orientation. Manufactured from…
43 rulings in total for this code
Legal notes
CBAM: carbon border adjustment
Goods of the CBAM sector aluminium pay for the greenhouse gases emitted in their production when they are imported into the EU. Without verified actual emissions, the importer declares the default values below (tonnes of CO2 equivalent per tonne of goods).
7610 90 10 Bridges and bridge-sections, towers and lattice masts
| Country of production | Direct | Indirect | Total |
|---|---|---|---|
 Algeria | 1.16 | — | 1.16 |
| Argentina | 2.05 | — | 2.05 |
 Australia | 2.05 | — | 2.05 |
 Azerbaijan | 2.13 | — | 2.13 |
 Bahrain | 2.22 | — | 2.22 |
 Bangladesh | 1.93 | — | 1.93 |
 Bolivia | 0.71 | — | 0.71 |
| Bosnia & Herzegovina | 3.72 | — | 3.72 |
| Brazil | 2.06 | — | 2.06 |
 Cameroon | 2.05 | — | 2.05 |
| Canada | 2.31 | — | 2.31 |
 Chile | 0.71 | — | 0.71 |
| China | 4.9 | — | 4.9 |
 Colombia | 1.27 | — | 1.27 |
 Costa Rica | 1.65 | — | 1.65 |
 Ecuador | 2.21 | — | 2.21 |
 Egypt | 3.03 | — | 3.03 |
 El Salvador | 2.22 | — | 2.22 |
 Ghana | 2.05 | — | 2.05 |
 Guatemala | 2.22 | — | 2.22 |
 India | 3.44 | — | 3.44 |
 Indonesia | 2.07 | — | 2.07 |
 Iran | 2.05 | — | 2.05 |
 Israel | 0.86 | — | 0.86 |
| Japan | 1.29 | — | 1.29 |
 Jordan | 0.71 | — | 0.71 |
 Kazakhstan | 2.23 | — | 2.23 |
 Kenya | 1.04 | — | 1.04 |
 Kuwait | 0.87 | — | 0.87 |
 Malaysia | 2.72 | — | 2.72 |
| Mexico | 1.42 | — | 1.42 |
 Montenegro | 2.29 | — | 2.29 |
 Morocco | 0.75 | — | 0.75 |
 Mozambique | 4.16 | — | 4.16 |
| New Zealand | 2.05 | — | 2.05 |
 Nicaragua | 0.71 | — | 0.71 |
| Nigeria | 1.34 | — | 1.34 |
 Oman | 2.05 | — | 2.05 |
 Pakistan | 1.53 | — | 1.53 |
| Peru | 2.08 | — | 2.08 |
 Philippines | 0.73 | — | 0.73 |
 Qatar | 2.05 | — | 2.05 |
 Russia | 2.51 | — | 2.51 |
 Saudi Arabia | 2.05 | — | 2.05 |
| Serbia | 2.27 | — | 2.27 |
 Singapore | 2.02 | — | 2.02 |
 South Africa | 2.23 | — | 2.23 |
 South Korea | 1.5 | — | 1.5 |
 Sri Lanka | 1.29 | — | 1.29 |
 Syria | 0.73 | — | 0.73 |
| Taiwan | 0.71 | — | 0.71 |
 Tajikistan | 2.05 | — | 2.05 |
 Tanzania | 0.84 | — | 0.84 |
 Thailand | 1.29 | — | 1.29 |
 Tunisia | 1 | — | 1 |
| Türkiye | 2.67 | — | 2.67 |
 Uganda | 0.75 | — | 0.75 |
 Ukraine | 0.73 | — | 0.73 |
 United Arab Emirates | 2.22 | — | 2.22 |
| United Kingdom | 2.17 | — | 2.17 |
| United States | 2.28 | — | 2.28 |
 Uruguay | 2.66 | — | 2.66 |
 Uzbekistan | 1.3 | — | 1.3 |
 Venezuela | 2.05 | — | 2.05 |
 Vietnam | 2.04 | — | 2.04 |
 Zambia | 0.83 | — | 0.83 |
 Zimbabwe | 0.72 | — | 0.72 |
| Other countries (default) | 3.21 | — | 3.21 |
with the mark-up for 2026: 3.533 · with the mark-up for 2027: 3.854 · with the mark-up for 2028: 4.176
Benchmark (free allocation): 1.493 (K) · 0.152 (L)
t CO2e per t of goods · definitive period since 1 January 2026; first annual declaration due 30 September 2027 · Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740 (European Commission data, not legally binding)
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 | Bridges and bridge-sections, towers and lattice masts | 7% | — |
| 2025 | unchanged | 7% | — |
| 2024 | unchanged | 7% | — |
| 2023 | unchanged | 7% | — |
| 2022 | unchanged | 7% | — |
| 2021 | unchanged | 7% | — |
| 2020 | unchanged | 7% | — |
| 2019 | Bridges and bridge-sections, towers and lattice masts | 7% | — |
CN code 7610 90 10 is a line of the EU Combined Nomenclature under HS subheading 7610.90 (aluminium structures: other).
The third-country duty is 7%, and quantities are declared in —.
139 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 7%.
Imports of other aluminium structures (HS 7610.90) into the EU came to €1.1bn between September 2025 and August 2026 (down 6% on the year before); China supplied 60%, followed by Türkiye.
For the same subheading, the UK duty is 6%, the Türkiye duty is 6%–7%, the US duty is 5.7%, the Canada duty is 0%–6.5%, the Mexico duty is 30%–35%, the Brazil duty is 20%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3%, the Taiwan duty is 7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 7610.90 worth US$5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$71m.
Questions and answers
What is the EU import duty for CN code 7610 90 10?
The third-country duty in the EU Combined Nomenclature is 7%; 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 7610 90 10?
152 countries have a preferential rate on this line, 139 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 7610.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$710m), followed by Türkiye.