# European Union tariff line 7607 20 91 00: Aluminium Composite Panel

> In the European Union tariff, line 7607 20 91 00 covers backed, of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm, aluminium Composite Panel. The general (MFN) duty rate is 7.5%. It falls under HS subheading 7607.20 in heading 76.07 (chapter 76).

Source: https://border.bot/countries/european-union/hs-codes/7607209100
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 76](https://border.bot/countries/european-union/hs-codes/76) / [7607.20](https://border.bot/countries/european-union/hs-codes/760720) / [7607 20 91 00](https://border.bot/countries/european-union/hs-codes/7607209100)

## Key facts

- Tariff line: 7607 20 91 00
- Covers: Backed, of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm, aluminium Composite Panel
- Supplementary unit: Square metre (m²)
- Duty (MFN): 7.5%
- 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](https://border.bot/countries/european-union)
- HS subheading: [7607.20](https://border.bot/hs-codes/760720)

## What this line covers

In the European Union tariff, line 7607 20 91 00 covers backed, of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm, aluminium Composite Panel.

Its legal text is “Aluminium Composite Panel”, read under “Backed” and “Of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm”.

## How it is structured

It falls under HS subheading 7607.20 in heading 76.07 (chapter 76). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 76: Aluminium and articles thereof
- Heading 76.07: Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
- Subheading 7607.20: Backed
- Within the subheading: Of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm
- Line 7607 20 91 00: Aluminium Composite Panel

## Duty

The general (MFN) duty rate is 7.5%.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.

A preferential rate of 4% applies to goods from GSP - General arrangements.

A preferential rate of 6.8% applies to goods from Mercosur.

- 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)
- 4%: GSP - General arrangements (2020)
- 6.8%: 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.

## In other countries

National tariff lines under 7607.20 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/760720): 2 lines, used by 1 other country
- [The Harmonized System text for 7607.20](https://border.bot/hs-codes/760720)

## Other lines under 7607.20

- [7607 20 10 00](https://border.bot/countries/european-union/hs-codes/7607201000) Of a thickness (excluding any backing) of less than 0,021 mm
- [7607 20 99 00](https://border.bot/countries/european-union/hs-codes/7607209900) Other

- Previous line: [7607 20 10 00](https://border.bot/countries/european-union/hs-codes/7607201000) Of a thickness (excluding any backing) of less than 0,021 mm
- Next line: [7607 20 99 00](https://border.bot/countries/european-union/hs-codes/7607209900) Other

## Frequently asked questions

### What does tariff line 7607 20 91 00 cover in the European Union tariff?

In the European Union tariff, line 7607 20 91 00 covers backed, of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm, aluminium Composite Panel.

### What is the general (MFN) duty on 7607 20 91 00 in the European Union?

The general (MFN) duty rate is 7.5%.

### Which preferential rates apply to 7607 20 91 00?

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 4% applies to goods from GSP - General arrangements. A preferential rate of 6.8% 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.

Official source files:

- 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

Machine-readable: https://border.bot/countries/european-union/hs-codes/7607209100.json