Key facts
- HS subheading
- 7410.21
- Duty (MFN)
- 5.2%
- National lines
- 8
- 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
- 74: Copper and articles thereof
Summary
The European Union tariff splits HS 7410.21 (backed: Of refined copper) into 8 national lines: 7410 21 00 10 (sheet or plate of polytetrafluoroethylene, containing aluminium oxide or titanium dioxide as filler or reinforced with glass-fibre fabric, covered on both sides with copper foil), 7410 21 00 20 (foils, rolls composed of one layer of glass epoxy of 100 µm colaminated with refined copper foil on one or two sides of 35 µm with a tolerance of 10 % for use in the production of smart cards), 7410 21 00 30 (film of polyimide, whether or not containing epoxide resin and/or glass fibre, covered on one side or on both sides with a copper foil), 7410 21 00 40 (sheet or plates: - consisting of at least a central layer of paper or one central sheet of any type of nonwoven fibre, laminated on each side with glass-fibre fabric and impregnated with epoxide resin, or - consisting of multiple layers of paper, impregnated with phenolic resin, coated on one or both sides with a copper film with a maximum thickness of 0,15 mm) and 4 others. The general (MFN) duty is 5.2% on all 8 lines.
European Union lines under 7410.21
The European Union tariff splits HS 7410.21 (backed: Of refined copper) into 8 national lines: 7410 21 00 10 (sheet or plate of polytetrafluoroethylene, containing aluminium oxide or titanium dioxide as filler or reinforced with glass-fibre fabric, covered on both sides with copper foil), 7410 21 00 20 (foils, rolls composed of one layer of glass epoxy of 100 µm colaminated with refined copper foil on one or two sides of 35 µm with a tolerance of 10 % for use in the production of smart cards), 7410 21 00 30 (film of polyimide, whether or not containing epoxide resin and/or glass fibre, covered on one side or on both sides with a copper foil), 7410 21 00 40 (sheet or plates: - consisting of at least a central layer of paper or one central sheet of any type of nonwoven fibre, laminated on each side with glass-fibre fabric and impregnated with epoxide resin, or - consisting of multiple layers of paper, impregnated with phenolic resin, coated on one or both sides with a copper film with a maximum thickness of 0,15 mm) and 4 others.
The general (MFN) duty is 5.2% on all 8 lines.
- 7410 21 00 10Sheet or plate of polytetrafluoroethylene, containing aluminium oxide or titanium dioxide as filler or reinforced with glass-fibre fabric, covered on both sides with copper foilDuty: 5.2%
- 7410 21 00 20Foils, rolls composed of one layer of glass epoxy of 100 µm colaminated with refined copper foil on one or two sides of 35 µm with a tolerance of 10 % for use in the production of smart cardsDuty: 5.2%
- 7410 21 00 30Film of polyimide, whether or not containing epoxide resin and/or glass fibre, covered on one side or on both sides with a copper foilDuty: 5.2%
- 7410 21 00 40Sheet or plates: - consisting of at least a central layer of paper or one central sheet of any type of nonwoven fibre, laminated on each side with glass-fibre fabric and impregnated with epoxide resin, or - consisting of multiple layers of paper, impregnated with phenolic resin, coated on one or both sides with a copper film with a maximum thickness of 0,15 mmDuty: 5.2%
- 7410 21 00 50Plates: -consisting of at least one layer of fibreglass fabric impregnated with thermosetting resin, -covered on one or both sides with copper foil with a thickness of not more than 0,15 mm, and -with a dielectric constant (DK) of less than 3,9 and a loss factor (Df) of less than 0,015 at a measuring frequency of 10 GHz, as measured according to IPC-TM-650Duty: 5.2%
- 7410 21 00 55Plates: - consisting of at least one layer of fibreglass fabric impregnated with epoxide resin, - covered on one or both sides with copper foil with a thickness of not more than 0,15 mm, - with a dielectric constant (DK) of less than 5,4 at 1 MHz, as measured according to IPC-TM-650 2.5.5.2, - with a loss tangent of less than 0,035 at 1 MHz, as measured according to IPC-TM-650 2.5.5.2, - with a comparative tracking index (CTI) of 600 or moreDuty: 5.2%
- 7410 21 00 65Sheets or Plates -consisting of at least one layer of fiberglass fabric impregnated with modified epoxy resin, without the use of halogenated flame retardants, -covered on one or both sides with copper foil with a thickness of 0,15 mm or less, -and with a TG of 145°C or more but not more than 280°C according to TMA, in agreement with IPC-4101/128 or 4101/130 or IPC-4101/153 or 4101/154Duty: 5.2%
- 7410 21 00 90OtherDuty: 5.2%
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 7410.21 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 7410.21?
The European Union tariff splits HS 7410.21 (backed: Of refined copper) into 8 national lines: 7410 21 00 10 (sheet or plate of polytetrafluoroethylene, containing aluminium oxide or titanium dioxide as filler or reinforced with glass-fibre fabric, covered on both sides with copper foil), 7410 21 00 20 (foils, rolls composed of one layer of glass epoxy of 100 µm colaminated with refined copper foil on one or two sides of 35 µm with a tolerance of 10 % for use in the production of smart cards), 7410 21 00 30 (film of polyimide, whether or not containing epoxide resin and/or glass fibre, covered on one side or on both sides with a copper foil), 7410 21 00 40 (sheet or plates: - consisting of at least a central layer of paper or one central sheet of any type of nonwoven fibre, laminated on each side with glass-fibre fabric and impregnated with epoxide resin, or - consisting of multiple layers of paper, impregnated with phenolic resin, coated on one or both sides with a copper film with a maximum thickness of 0,15 mm) and 4 others.
What is the duty on HS 7410.21 in the European Union?
The general (MFN) duty is 5.2% on all 8 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.