Customs tariff code

Customs tariff code 26: ORES, SLAG AND ASH

Reference data as at 1 July 2026

Customs tariff code 26 covers ORES, SLAG AND ASH. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

26 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
26
Third-country duty
See subdivision
Declarable
No
Binding rulings
0

Duty rates and preferences

OriginDuty rateBasis
United Kingdom0 %Tariff preference
United States0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

CBAMIn scopeIron and steelonly partly in scope2023/956

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Official excerpts are reproduced in their original language.

Kapitel 26

1. Zu Kapitel 26 gehören nicht: a) Schlacken und andere ähnliche Industrieabfälle, als Makadam aufbereitet (Position 2517) (RV E2601A00); b) natürliches Magnesiumcarbonat (Magnesit), auch gebrannt (Position 2519) (RV E2601B00); c) Schlämme aus Erdöllagertanks, überwiegend aus Ölen dieser Art bestehend (Position 2710) (RV E2601C00); d) Dephosphorationsschlacken des Kapitels 31 (RV E2601D00); e) Hüttenwolle, Steinwolle und ähnliche mineralische Wollen (Position 6806) (RV E2601E00); f) Abfälle und Schrott, von Edelmetallen oder Edelmetallplattierungen; andere Abfälle und Schrott, Edelmetalle oder Edelmetallverbindungen enthaltend, von der hauptsächlich zur Wiedergewinnung von Edelmetallen verwendeten Art (Position 7112 oder 8549) (RV E2601F00); g) aus Erzen erschmolzene Kupfer-, Nickel- und Kobaltmatten (Abschnitt XV) (RV E2601G00). 2. …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 26 cover?

Code 26 covers ORES, SLAG AND ASH. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 26?

TARIC holds no third-country rate of its own for 26. The rate follows from the declarable commodity code beneath it.

How many digits does 26 have?

26 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

Is there binding tariff information for 26?

The EBTI database currently holds no valid decisions on 26. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Is 26 covered by CBAM?

Yes. 26 appears in Annex I of the CBAM regulation (sector Iron and steel). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

Does customs tariff code 26 change?

26 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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