{
  "summary": "In the European Union tariff, line 7009 10 00 60 covers rear-view mirrors for vehicles, 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. The general (MFN) duty rate is 4%. It falls under HS subheading 7009.10 in heading 70.09 (chapter 70).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "7009 10 00 60",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Rear-view mirrors for vehicles, 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",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Supplementary unit",
      "value": "Number of items (p/st)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "4%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (56 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "HS subheading",
      "value": "7009.10",
      "source": null,
      "url": "https://border.bot/hs-codes/700910"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 7009 10 00 60 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 7009 10 00 60 covers rear-view mirrors for vehicles, 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."
    },
    {
      "question": "What is the general (MFN) duty on 7009 10 00 60 in the European Union?",
      "answer": "The general (MFN) duty rate is 4%. The rate is published on 7009 00 00 00."
    },
    {
      "question": "Which preferential rates apply to 7009 10 00 60?",
      "answer": "Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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 St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 7009 10 00 60 covers rear-view mirrors for vehicles, 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.",
        "Its legal text is “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”, read under “Rear-view mirrors for vehicles”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 7009.10 in heading 70.09 (chapter 70). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 4%.",
        "The rate is published on 7009 00 00 00.",
        "Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 7009.10 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "70",
      "description": "Glass and glassware"
    },
    "heading": {
      "code": "7009",
      "description": "Glass mirrors, whether or not framed, including rear-view mirrors"
    },
    "subheading": {
      "code": "700910",
      "description": "Rear-view mirrors for vehicles"
    },
    "line": {
      "code": "7009100060",
      "description": "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",
      "levels": [
        "Rear-view mirrors for vehicles",
        "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"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [
        {
          "code": "NAR",
          "abbreviation": "p/st",
          "label": "Number of items",
          "unit": "piece",
          "direction": "both",
          "origins": null
        }
      ],
      "special": null,
      "general": {
        "code": "7009000000",
        "dutyText": "4.000 %",
        "startDate": "1999-01-01",
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1007",
              "label": "EU-Switzerland agreement: re-imported goods"
            },
            {
              "code": "1033",
              "label": "CARIFORUM"
            },
            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
            },
            {
              "code": "1035",
              "label": "SADC EPA"
            },
            {
              "code": "2000",
              "label": "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 St…"
            },
            {
              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
            },
            {
              "code": "2012",
              "label": "EEA - European Economic Area"
            },
            {
              "code": "2020",
              "label": "GSP - General arrangements"
            },
            {
              "code": "2027",
              "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
            },
            {
              "code": "2080",
              "label": "OCTs (Overseas Countries and Territories)"
            },
            {
              "code": "2200",
              "label": "Central America"
            },
            {
              "code": "5500",
              "label": "Mercosur"
            },
            {
              "code": "AL",
              "label": "Albania"
            },
            {
              "code": "BA",
              "label": "Bosnia and Herzegovina"
            },
            {
              "code": "CA",
              "label": "Canada"
            },
            {
              "code": "CH",
              "label": "Switzerland"
            },
            {
              "code": "CI",
              "label": "Côte d'Ivoire"
            },
            {
              "code": "CL",
              "label": "Chile"
            },
            {
              "code": "CM",
              "label": "Cameroon"
            },
            {
              "code": "CO",
              "label": "Colombia"
            },
            {
              "code": "DZ",
              "label": "Algeria"
            },
            {
              "code": "EC",
              "label": "Ecuador"
            },
            {
              "code": "EG",
              "label": "Egypt"
            },
            {
              "code": "FJ",
              "label": "Fiji"
            },
            {
              "code": "FO",
              "label": "Faroe Islands"
            },
            {
              "code": "GB",
              "label": "United Kingdom"
            },
            {
              "code": "GE",
              "label": "Georgia"
            },
            {
              "code": "GH",
              "label": "Ghana"
            },
            {
              "code": "IL",
              "label": "Israel"
            },
            {
              "code": "JO",
              "label": "Jordan"
            },
            {
              "code": "JP",
              "label": "Japan"
            },
            {
              "code": "KE",
              "label": "Kenya"
            },
            {
              "code": "KR",
              "label": "South Korea"
            },
            {
              "code": "LB",
              "label": "Lebanon"
            },
            {
              "code": "MA",
              "label": "Morocco"
            },
            {
              "code": "MD",
              "label": "Moldova"
            },
            {
              "code": "ME",
              "label": "Montenegro"
            },
            {
              "code": "MK",
              "label": "North Macedonia"
            },
            {
              "code": "MX",
              "label": "Mexico"
            },
            {
              "code": "NZ",
              "label": "New Zealand"
            },
            {
              "code": "PE",
              "label": "Peru"
            },
            {
              "code": "PG",
              "label": "Papua New Guinea"
            },
            {
              "code": "PS",
              "label": "Palestine"
            },
            {
              "code": "SB",
              "label": "Solomon Islands"
            },
            {
              "code": "SG",
              "label": "Singapore"
            },
            {
              "code": "SY",
              "label": "Syria"
            },
            {
              "code": "TN",
              "label": "Tunisia"
            },
            {
              "code": "UA",
              "label": "Ukraine"
            },
            {
              "code": "US",
              "label": "United States"
            },
            {
              "code": "VN",
              "label": "Vietnam"
            },
            {
              "code": "WS",
              "label": "Samoa"
            },
            {
              "code": "XC",
              "label": "a group of origins (TARIC area XC)"
            },
            {
              "code": "XK",
              "label": "Kosovo"
            },
            {
              "code": "XL",
              "label": "a group of origins (TARIC area XL)"
            },
            {
              "code": "XS",
              "label": "Serbia"
            },
            {
              "code": "ZA",
              "label": "South Africa"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "7009100030",
        "description": "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"
      },
      {
        "code": "7009100050",
        "description": "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"
      },
      {
        "code": "7009100090",
        "description": "Other"
      }
    ],
    "siblingsTotal": 3,
    "previous": {
      "code": "7009100050",
      "description": "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",
      "indexable": true
    },
    "next": {
      "code": "7009100090",
      "description": "Other",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 1,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/7009100060",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "1 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/7009100050",
  "next": "https://border.bot/countries/european-union/hs-codes/7009100090",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/7009100060.json",
    "html": "https://border.bot/countries/european-union/hs-codes/7009100060",
    "canonical": "https://border.bot/countries/european-union/hs-codes/7009100060",
    "markdown": "https://border.bot/countries/european-union/hs-codes/7009100060.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "7009100060",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}