Kaolin and other kaolinic clays, whether or not calcined

Heading 2507 covers kaolin and other kaolinic clays, whether or not calcined. Kaolin (china clay) is a white clay consisting mainly of kaolinite, used in the manufacture of porcelain, ceramics, paper, rubber, paints and cosmetics. Kaolinic clays may be crude, washed, ground or calcined (heat-treated). Import of kaolin into the EU is subject to a 0% duty rate. Kaolin used in food contact or cosmetics must meet appropriate purity standards. Standard customs documentation is sufficient. Heading 2507 is part of Chapter 25 (mineral products, ores and fuels) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2507 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2507 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of kaolin into the EU is subject to a 0% duty rate. Calcined and uncalcined kaolin have different tariff subheadings - ensure correct classification. Kaolin used in food contact materials must comply with Regulation (EC) No 1935/2004. The duty rate is 0%, but customs documentation must specify the exact form of kaolin (crude, washed, calcined). Kaolin for pharmaceutical or cosmetic applications requires a certificate of analysis confirming purity. When importing goods under heading 2507 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2507 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2507 are subject to quality and environmental compliance controls. Required documentation includes: chemical composition analysis certificates, REACH documentation, fuel trading permits. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2507 covers kaolin and kaolinic clays. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: inne gliny — 2508. The boundary with neighbouring headings (2508/2530) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.