European Union tariff line 7410 21 00 55: Plates: - 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 more
Last updated
Key facts
- Tariff line
- 7410 21 00 55
- Covers
- Backed, of refined copper, plates: - 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 more
- Supplementary unit
- Square metre (m²), imports only
- Duty (MFN)
- 5.2%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 7410.21
Summary
In the European Union tariff, line 7410 21 00 55 covers backed, of refined copper, plates: - 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 more. The general (MFN) duty rate is 5.2%. It falls under HS subheading 7410.21 in heading 74.10 (chapter 74).
What this line covers
In the European Union tariff, line 7410 21 00 55 covers backed, of refined copper, plates: - 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 more.
Its legal text is “Plates: - 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 more”, read under “Backed” and “Of refined copper”.
How it is structured
It falls under HS subheading 7410.21 in heading 74.10 (chapter 74). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 74
- Copper and articles thereof
- Heading 74.10
- Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,15 mm
- Subheading 7410.21
- Backed
- Within the subheading
- Of refined copper
- Line 7410 21 00 55
- Plates: - 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 more
- Supplementary unit
- Square metre (m²), imports only
Duty
The general (MFN) duty rate is 5.2%.
The rate is published on 7410 00 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.
A preferential rate of 1.7% applies to goods from GSP - General arrangements.
A preferential rate of 4.5% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 1.7% | GSP - General arrangements (2020) |
| 4.5% | Mercosur (5500) |
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.
Other lines under 7410.21
- 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 foil
- 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 cards
- 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 foil
- 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 mm
- 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-650
- 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 4101/154
- 7410 21 00 90Other
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
What does tariff line 7410 21 00 55 cover in the European Union tariff?
In the European Union tariff, line 7410 21 00 55 covers backed, of refined copper, plates: - 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 more.
What is the general (MFN) duty on 7410 21 00 55 in the European Union?
The general (MFN) duty rate is 5.2%. The rate is published on 7410 00 00 00.
Which preferential rates apply to 7410 21 00 55?
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+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, 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. A preferential rate of 1.7% applies to goods from GSP - General arrangements. A preferential rate of 4.5% applies to goods from Mercosur.
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.