70Chapter

05Heading

10Subheading

05CN

00TARIC

Having a non-reflecting layer

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS > GLASS AND GLASSWARE > 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 > Non-wired glass, having an absorbent, reflecting or non-reflecting layer > Having a non-reflecting layer

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-3.0 pp

EU-Switzerland agreement: re-imported goods1007

0.000 %-3.0 pp

CARIFORUM1033

0.000 %-3.0 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-3.0 ppESA Interim EPA

SADC EPA1035

0.000 %-3.0 ppSADC EPA

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 States, of the one part, and the Kingdom of Morocco, of the other part.2000

0.000 %-3.0 pp

GSP-EBA2005

0.000 %-3.0 ppEverything But Arms

European Economic Area2012

0.000 %-3.0 ppEEA Agreement

Hierarchy

13Section XIII — ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS

7000000000GLASS AND GLASSWARE

7005000000Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

7005100000Non-wired glass, having an absorbent, reflecting or non-reflecting layer

7005100500Having a non-reflecting layer

7005102500Other, of a thickness

Duties & Measures

Third Country Duty3.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

3.000 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-3.0 pp	-3.0 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-3.0 pp	-3.0 pp	—	2
CARIFORUM1033 0.000 %-3.0 ppEU-CARIFORUM EPA	-3.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-3.0 ppESA Interim EPA	-3.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-3.0 ppSADC EPA	-3.0 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-3.0 pp	-3.0 pp	—
GSP-EBA2005 0.000 %-3.0 ppEverything But Arms	-3.0 pp	Everything But Arms
European Economic Area2012 0.000 %-3.0 ppEEA Agreement	-3.0 pp	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 7000000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

inherited from 7005000000

ERGA OMNES

MTKRegulation 2658/872008-01-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 7005000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(4)

inherited from 7005000000

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 1996-01-01

Trade Statistics

Description & Classification

Common misclassifications

7005102500: The glass thickness does not exceed 3,5 mm.

Classification tips

Not described as glass not exceeding 3,5 mm in thickness.

Sample products

Non-wired float glass in sheets, with a non-reflecting layer, not otherwise worked

Associated BTIs

Regulatory notes

NENC70057005 10 05 to 7005 10 80

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 For the definition of the term ‘worked’, see note 2(a) to this chapter. Non-wired glass, having an absorbent, reflecting or non-reflecting layer See the explanatory notes to subheadings 7003 12 10 to 7003 19 90 and to subheadings 7003 12 10 to 7003 12 99 , first paragraph, first sentence. 7005 21 25 to 7005 21 80 Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground For the definition of the term ‘opacified’, see the HS Explanatory Note to heading 7003 , second paragraph, (B).

Chapter noteChapter 70 — Glass and glassware

Non-preferential origin

specific

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.

CTH, except from headings 70.03 and 70.04

tariff_shift

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.

CTH, except from headings 70.03 and 70.04

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Having a non-reflecting layer (7005100500)?

The third country duty (erga omnes) for Having a non-reflecting layer is 3.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Having a non-reflecting layer (7005100500)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Having a non-reflecting layer (7005100500)?

Yes, 4 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Having a non-reflecting layer (7005100500)?

3 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 7005100500?

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€12.8M	2.1Mt	€6.07/kg	42.2%
2	🇨🇭 Switzerland	€5.3M	2.4Mt	€2.20/kg	17.4%
3	🇬🇧 United Kingdom	€4.7M	5.8Mt	€0.8081/kg	15.4%
4	🇹🇷 Turkey	€3.4M	4.6Mt	€0.7426/kg	11.2%
5	🇯🇵 Japan	€2.9M	40Kt	€73.47/kg	9.6%
6	🇨🇳 China	€1.2M	3.0Mt	€0.3916/kg	3.9%
7	🇮🇷 Iran	€115K	327Kt	€0.3516/kg	0.4%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€29.3M	4.4Mt	€6.69/kg	37.0%
2	🇬🇧 United Kingdom	€25.3M	10.0Mt	€2.53/kg	32.0%
3	🇨🇳 China	€8.4M	2.8Mt	€2.97/kg	10.6%
4	🇦🇺 Australia	€8.1M	2.9Mt	€2.80/kg	10.2%
5	🇳🇴 Norway	€6.5M	1.9Mt	€3.42/kg	8.2%
6	🇨🇭 Switzerland	€1.6M	908Kt	€1.76/kg	2.0%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€12.8M	2.1Mt	€6.07/kg	42.2%
2	🇨🇭 Switzerland	€5.3M	2.4Mt	€2.20/kg	17.4%
3	🇬🇧 United Kingdom	€4.7M	5.8Mt	€0.8081/kg	15.4%
4	🇹🇷 Turkey	€3.4M	4.6Mt	€0.7426/kg	11.2%
5	🇯🇵 Japan	€2.9M	40Kt	€73.47/kg	9.6%
6	🇨🇳 China	€1.2M	3.0Mt	€0.3916/kg	3.9%
7	🇮🇷 Iran	€115K	327Kt	€0.3516/kg	0.4%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€29.3M	4.4Mt	€6.69/kg	37.0%
2	🇬🇧 United Kingdom	€25.3M	10.0Mt	€2.53/kg	32.0%
3	🇨🇳 China	€8.4M	2.8Mt	€2.97/kg	10.6%
4	🇦🇺 Australia	€8.1M	2.9Mt	€2.80/kg	10.2%
5	🇳🇴 Norway	€6.5M	1.9Mt	€3.42/kg	8.2%
6	🇨🇭 Switzerland	€1.6M	908Kt	€1.76/kg	2.0%

Having a non-reflecting layer

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

Help

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Associated BTIs

Regulatory notes

Non-preferential origin

FAQ

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Associated BTIs

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States