Quick answer: CN code and export treatment
Conditional conclusion: a rectangular aluminium-alloy product remains a tube under Chapter 76 Note 1(e) when it has one enclosed void throughout, a uniform cross-section and wall thickness, and concentric inner and outer rectangles of the same form and orientation. Candidate CN lines are 7608 20 20 for welded tubes, 7608 20 81 for tubes not further worked than extruded, and 7608 20 89 for other tubes. There is no ordinary EU customs export duty for this generic product, while the VAT exemption requires proof that the goods left the Union.
| Candidate CN code | Export duty | Decisive fact |
|---|---|---|
| 7608 20 20 | No ordinary EU export duty | Welded aluminium-alloy tube |
| 7608 20 81 | No ordinary EU export duty | Not further worked than extruded |
| 7608 20 89 | No ordinary EU export duty | Other qualifying tube |
Goods covered by this EU analysis
This guide covers new straight rectangular hollow tubing exported from the customs territory of the Union before fabrication into a frame, door, truss, machine assembly or other structural article. Alloy, temper, dimensions, corner radii, wall thickness, manufacturing method, surface finish and post-extrusion work must be fixed. An image or commercial name is insufficient. The CN code used in the export declaration must reflect the goods' objective condition when accepted by customs, not the buyer's future use or a code copied from a non-EU invoice.
Boundary between tube, hollow profile and structural article
A rectangular shape is expressly permitted for a tube. Multi-cell extrusions, internal webs, non-concentric geometry and dedicated fitting channels can instead be hollow profiles under 7604 21 00 or other profiles under 7604 29 90. Material drilled, mitered, fitted or otherwise prepared for structural use may fall in heading 7610. GRI 1 and the Chapter Note control before GRI 6 selects the CN line. Welding versus extrusion and the extent of further working are therefore legal facts, not optional description fields.
Export duty and VAT exemption
The exporter should separate customs export duty, domestic VAT, destination import duty and trade remedies. Exports can be exempt from VAT under Article 146 of Directive 2006/112/EC when substantive and evidentiary conditions are met, including reliable exit confirmation and a genuine supply to a destination outside the Union. The destination importer remains responsible for its tariff, VAT/GST, origin, antidumping or countervailing measures and any carbon or product charges. Incoterms allocate costs but do not change public-law liability.
Export controls, sanctions and product restrictions
Ordinary commercial tubing is not automatically a controlled dual-use item, but Regulation (EU) 2021/821 requires classification against Annex I and attention to catch-all controls, brokering, technical assistance, end use and destination. EU and national sanctions, denied-party screening and anti-circumvention duties apply independently of the CN code. Aerospace, nuclear, missile, military or specially engineered alloys and specifications may change the result. Record the control-list assessment and obtain authorisation before export when required.
EU customs export procedure
Place the goods under the export procedure in AES, submit the pre-departure declaration where required and obtain the customs exit result. The declaration should identify the exporter, declarant, consignee, destination, CN code, value, net mass, origin and procedure. Retain the MRN and exit confirmation; where exit is not automatically certified, follow the alternative-evidence process with the customs office. The invoice description should state rectangular alloy tube, one enclosed void, dimensions, wall thickness, alloy, manufacture and absence of structural preparation.
Technical and commercial evidence
- Dimensioned cross-section, end photographs, representative sample and die revision showing one enclosed void and all four wall thicknesses.
- Mill Test Certificate stating alloy, chemistry, temper, batch and EN/ASTM/JIS standard.
- Extrusion, drawing or welding statement and a complete record of cutting, drilling, milling, coating or anodising after manufacture.
- Invoice, packing list, weight schedule, transport evidence, export declaration, MRN and exit result.
- Export-control classification, sanctions screening, end-user and end-use statement, plus an authorisation where required.
Origin and destination-country duties
Classification does not determine origin. Document where the billet was cast, where extrusion or welding occurred and whether the applicable preferential or non-preferential rule is met. A CN export code is not automatically the final import code abroad. Confirm destination tariffs, origin marking, trade remedies and standards before contracting. Where a preference is claimed, retain supplier declarations, production records and proof of transport supporting the specific agreement rather than relying on shipment from the EU alone.
Risk controls before declaration
Create a written classification record comparing 7608, 7604 and 7610, linked to the exact die and drawing revision. Engineering changes to internal webs, machining, alloy or end use must trigger customs review. For repeated or high-value trade, consider Binding Tariff Information and a national export-control classification. Do not rely on a previous shipment when the product revision differs, and do not select 7608 merely because it produces a more favourable fiscal or statistical result.
Official EU sources
Official starting points are EU tariff classification, Union Customs Code export procedure, Regulation (EU) 2021/821 and EU sanctions map. The declarant must also use TARIC, CLASS and the competent national customs, tax and export-control authorities on the filing date. Chapter and CN notes, classification regulations and BTI practice should be read together; a search-result summary is not a substitute for the applicable legal text.
Limits of the conclusion
Updated 12 September 2026. This is a conditional professional analysis, not Binding Tariff Information or an export authorisation. The final code requires the drawing, sample, alloy certificate and manufacturing process. Exporters remain responsible for declaration accuracy, VAT evidence, sanctions and licensing, and should recheck all rules on the actual export date.