Customs tariff code

Customs tariff code 7005.10.05: Having a non-reflecting layer

Reference data as at 1 July 2026

Customs tariff code 7005.10.05 covers Having a non-reflecting layer. The third-country duty rate is 3 %, plus import VAT.

7005.10.05 is CN code in the EU customs tariff, in chapter 70. 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
7005.10.05
Third-country duty
3 %
Declarable
No
Binding rulings
1

Where this code sits in the tariff

  1. 70GLASS AND GLASSWARE
  2. 7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
  3. 7005.10Non-wired glass, having an absorbent, reflecting or non-reflecting layer
  4. 7005.10.05Having a non-reflecting layer

From HS code to customs tariff code 7005.10.05

HS code7005.106 digits, uniform worldwide
CN code7005.10.058 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty3 %MFN
Algeria0 %Tariff preference
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Türkiye0 %Customs Union Duty
Andorra0 %Customs Union Duty
San Marino0 %Customs Union Duty
EU-Switzerland agreement: re-imported goods0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
Ecuador0 %Tariff preference

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

Binding tariff information for this code

DEF/3987/04-1Issued by DEValid until 2010-09-29

Feuerpoliertes Glas, - in Form von transparenten Platten oder Tafeln in unterschiedlichen Größen, - nicht mit Drahteinlagen verstärkt, - mit einer nicht reflektierenden Schicht versehen, - lediglich zugeschnitten, ansonsten nicht weiter bearbeitet, - mit unterschiedlichen Dicken zwischen 1 und 6 mm, - zur Verarbeitung zu Displays bestimmt.

Notes that govern this classification

Pos. 7005

Zu Unterpositionen 7005 1005 bis 7005 1080 Siehe die Erläuterungen zu den Unterpositionen 7003 1210 bis 7003 1990 und zu den Unterpositionen 7003 1210 und 7003 1299, erster Absatz erster Satz.

Kapitel 70

1. Zu Kapitel 70 gehören nicht: a) Waren der Position 3207 (z. B. Schmelzglasuren und andere verglasbare Massen, Glasfritten, anderes Glas in Form von Pulver, Granalien oder Flocken) (RV E7001A00); b) Waren des Kapitels 71 (z. B. Fantasieschmuck) (RV E7001B00); c) Kabel aus optischen Fasern der Position 8544, elektrische Isolatoren (Position 8546) oder Isolierteile der Position 8547 (RV E7001C00); d) Frontscheiben (Windschutzscheiben), Heckscheiben und andere Scheiben, gerahmt, für Fahrzeuge der Kapitel 86 bis 88 (RV E7001D00); e) Frontscheiben (Windschutzscheiben), Heckscheiben und andere Scheiben, auch gerahmt, mit Heizvorrichtungen oder anderen elektrischen oder elektronischen Vorrichtungen ausgerüstet, für Kraftfahrzeuge der Kapitel 86 bis 88 (RV E7001E00); f) optische Fasern, optisch bearbeitete optische Elemente, Injektionsspritzen, künstliche Augen, Thermometer, Barometer, Dichtem …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 7005.10.05 cover?

Code 7005.10.05 covers Having a non-reflecting layer. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 7005.10.05?

The third-country duty rate for 7005.10.05 is 3 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 7005.10.05?

The first six digits form the HS code: 700510. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 7005.10.05 have?

7005.10.05 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 7005.10.05 sit in the tariff?

7005.10.05 sits in this hierarchy: 70 GLASS AND GLASSWARE > 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked > 700510 Non-wired glass, having an absorbent, reflecting or non-reflecting layer. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 7005.10.05?

Yes. The EBTI database holds decisions on 7005.10.05, for example DEF/3987/04-1. A BTI shows which product characteristics the customs authority relied on.

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.

Does customs tariff code 7005.10.05 change?

7005.10.05 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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