# Customs tariff code 26: ORES, SLAG AND ASH

> 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.

- Source: https://www.zolltarif-finder.de/en/customs-code/26
- Reference data as at: 2026-07-01
- Customs code: 26
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| United States | 0 % | Tariff preference |

## Compliance regimes

- CBAM: in scope (Iron and steel), partial only

## Notes that govern this classification

### 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

- 2601 Iron ores and concentrates, including roasted iron pyrites
- 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight
- 2603 Copper ores and concentrates
- 2604 Nickel ores and concentrates
- 2605 Cobalt ores and concentrates
- 2606 Aluminium ores and concentrates
- 2607 Lead ores and concentrates
- 2608 Zinc ores and concentrates
- 2609 Tin ores and concentrates
- 2610 Chromium ores and concentrates
- 2611 Tungsten ores and concentrates
- 2612 Uranium or thorium ores and concentrates
- 2613 Molybdenum ores and concentrates
- 2614 Titanium ores and concentrates
- 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates
- 2616 Precious-metal ores and concentrates
- 2617 Other ores and concentrates
- 2618 Granulated slag (slag sand) from the manufacture of iron or steel
- 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
- 2620 Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds
- 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste

## 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.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/26.