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HS Code 6907.40 : Finishing ceramics

The 6-digit Harmonized System (HS) code for finishing ceramics is 6907.40. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].

Chapter

Ch 69

Heading

6907

Subheading

6907.40

EU MFN Duty

0.00 %

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 69

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

Heading 6907

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics

Subheading .40

.40

Finishing ceramics

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

🇺🇸 US 🇬🇧 UK 🇪🇺 EU 🇨🇦 Canada 🇲🇽 Mexico 🇨🇳 China AU (soon) IN (soon) JP (soon) BR (soon) GCC (soon)

European Union (EU TARIC / CN 2026)

6907400000

EU MFN Common Customs Tariff

0.00 %

Verified July 2026 · EU Commission TARIC Source

MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN

EU Common Customs Duty

0.00 %

EU MFN Rate [TARIC]

EU Member Import VAT

Varies (17%–27%)

~19% Avg [EU VAT Rates]

EU Customs De Minimis

€150.00

Duty-free threshold

Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]

Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6907.40

Receive an automated email notification whenever the European Commission publishes duty rate adjustments or customs notices for 6907.40.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)

EU Anti-Dumping Defence

Standard TARIC Duties

EU Steel Safeguards

Exempt (Non-Steel Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
TCA	EU-UK Trade and Cooperation Agreement	Free	Statement on Origin by registered exporter.
CETA	EU-Canada Comprehensive Economic and Trade Agreement	Free	CETA Origin Declaration on commercial invoice.
EPA	EU-Japan Economic Partnership Agreement	Free	Statement on Origin or importer knowledge under EU-Japan EPA.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Finishing ceramics

MODULE 11: European Binding Tariff Information (EBTI)

Legally binding tariff classification decisions valid across all 27 EU Member States for HS 6907.40.

Query the official European Commission EBTI classification rulings database:

Search EU Commission EBTI Database for 6907.40 →

EU TARIC Declarable Commodity Lines (6907.40)

HTS Code	Description	General Rate	Special (FTA) Rate	Column 2 Rate	Unit
6907.40	Finishing ceramics	Free	Free	Rate on request	—
6907.40.10	Finishing ceramics, Unglazed	10%	Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	55%	—
6907.40.10.05	Finishing ceramics, Unglazed, Finishing ceramics, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm	Free	Free	Rate on request	m²
6907.40.10.11	Finishing ceramics, Unglazed, Other, Finishing ceramics, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less	Free	Free	Rate on request	m²
6907.40.10.51	Finishing ceramics, Unglazed, Other, Other	Free	Free	Rate on request	m²
6907.40.20.00	Finishing ceramics, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Having not over 3229 finishing ceramics per square meter, most of which have faces bounded entirely by straight lines	10%	Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	55%	m²
6907.40.30.00	Finishing ceramics, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Other, The largest surface area of which is less than 38.7 cm²	10%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	55%	m²
6907.40.40.00	Finishing ceramics, Glazed, The largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm, Other, Other	8.5%	Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	55%	m²
6907.40.90	Finishing ceramics, Glazed, Other	8.5%	Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	55%	—
6907.40.90.11	Finishing ceramics, Glazed, Other, Finishing ceramics, the largest surface area of which is capable of being enclosed in a square the side of which is 30 cm or less	Free	Free	Rate on request	m²
6907.40.90.51	Finishing ceramics, Glazed, Other, Other	Free	Free	Rate on request	m²

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6907.21	Subheading under Heading 6907	Compare Subheading 6907.21 →
6907.22	Subheading under Heading 6907	Compare Subheading 6907.22 →
6907.23	Subheading under Heading 6907	Compare Subheading 6907.23 →
6907.30	Subheading under Heading 6907	Compare Subheading 6907.30 →

Official Primary Sources & Authority References

European Commission TARIC Database (CN 2026) ↗

Official EU Common Customs Tariff and Member State measures.

EU Taxation and Customs Union ↗

European Commission customs union and VAT rules.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Finishing ceramics?

Under WCO Harmonized System 2022 and European Union (TARIC), Finishing ceramics is classified under HS 6907.40 (Heading 6907, Chapter 69). The representative EU MFN general duty rate is 0.00 %.

How is HS 6907.40 distinguished within Heading 6907 (Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics)?

Heading 6907 covers Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. Subheading 6907.40 specifically isolates Finishing ceramics. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6907.

What are the primary candidate subheadings related to HS 6907.40?

Related subheadings under Heading 6907 include 6907.21, 6907.22, 6907.23, 6907.30. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Finishing ceramics into the European Union?

Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.

Can goods under HS 6907.40 enter duty-free under EU Free Trade Agreements?

Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.

What is the EU customs duty de minimis threshold for shipments of Finishing ceramics?

Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.

How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 6907.40?

Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.

How is Import VAT assessed on HS 6907.40 across EU Member States?

Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.

What is the EU EORI registration requirement for commercial imports under HS 6907.40?

All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.

How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?

The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.

What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?

Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.

What REACH & CE Marking product safety compliance rules apply to HS 6907.40 in the EU?

Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.

Are there entry processing fees or harbor taxes in the European Union?

No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.