Key facts
- HS subheading
- 7009.10
- Duty (MFN)
- 4%
- National lines
- 4
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 70: Glass and glassware
Summary
The European Union tariff splits HS 7009.10 (rear-view mirrors for vehicles) into 4 national lines: 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) and 7009 10 00 90 (other). The general (MFN) duty is 4% on all 4 lines.
European Union lines under 7009.10
The European Union tariff splits HS 7009.10 (rear-view mirrors for vehicles) into 4 national lines: 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) and 7009 10 00 90 (other).
The general (MFN) duty is 4% on all 4 lines.
- 7009 10 00 30Layered 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 vehiclesDuty: 4%
- 7009 10 00 50Unfinished 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) displayDuty: 4%
- 7009 10 00 60Electrochromic 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 87Duty: 4%
- 7009 10 00 90OtherDuty: 4%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 7009.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7009.10?
The European Union tariff splits HS 7009.10 (rear-view mirrors for vehicles) into 4 national lines: 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) and 7009 10 00 90 (other).
What is the duty on HS 7009.10 in the European Union?
The general (MFN) duty is 4% on all 4 lines.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.