{
  "summary": "The European Union tariff splits HS 7016.90 (paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms) into 3 national lines: 7016 90 10 00 (leaded lights and the like), 7016 90 40 00 (blocks and bricks, of a kind used for building or construction purposes) and 7016 90 70 00 (other). The general (MFN) duty differs by line: 3% on 7016 90 10 00, 3.000 % MIN 1.200 EUR DTN G on 7016 90 40 00 and 3.000 % MIN 1.200 EUR DTN G on 7016 90 70 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "7016.90",
      "source": null,
      "url": "https://border.bot/hs-codes/701690"
    },
    {
      "label": "National lines",
      "value": "3",
      "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": "Chapter",
      "value": "70: Glass and glassware",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 7016.90?",
      "answer": "The European Union tariff splits HS 7016.90 (paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms) into 3 national lines: 7016 90 10 00 (leaded lights and the like), 7016 90 40 00 (blocks and bricks, of a kind used for building or construction purposes) and 7016 90 70 00 (other)."
    },
    {
      "question": "What is the duty on HS 7016.90 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 3% on 7016 90 10 00, 3.000 % MIN 1.200 EUR DTN G on 7016 90 40 00 and 3.000 % MIN 1.200 EUR DTN G on 7016 90 70 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 7016.90",
      "text": [
        "The European Union tariff splits HS 7016.90 (paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms) into 3 national lines: 7016 90 10 00 (leaded lights and the like), 7016 90 40 00 (blocks and bricks, of a kind used for building or construction purposes) and 7016 90 70 00 (other).",
        "The general (MFN) duty differs by line: 3% on 7016 90 10 00, 3.000 % MIN 1.200 EUR DTN G on 7016 90 40 00 and 3.000 % MIN 1.200 EUR DTN G on 7016 90 70 00."
      ]
    },
    {
      "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 7016.90 are live on border.bot for the United States (3 lines, 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."
      ]
    }
  ],
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      "code": "EU",
      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "rateType": "percent",
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    "localDeminimis": [
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        "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
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "70",
      "description": "Glass and glassware"
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    "heading": {
      "code": "7016",
      "description": "Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms"
    },
    "subheading": {
      "code": "701690",
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    "lines": [
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        "description": "Leaded lights and the like",
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          "Leaded lights and the like"
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        "english": null,
        "keywords": [],
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            "abbreviation": "m²",
            "label": "Square metre",
            "unit": "m2",
            "direction": "both",
            "origins": null
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        "special": null,
        "general": {
          "code": "7016901000",
          "dutyText": "3.000 %",
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          "endDate": null,
          "unit": null
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
                "label": "SADC EPA"
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                "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…"
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                "label": "Serbia"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Morocco"
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                "label": "Moldova"
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                "label": "Montenegro"
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                "label": "North Macedonia"
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                "label": "Mexico"
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                "label": "New Zealand"
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                "label": "Peru"
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