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09.11.2026 · Regulations

New CN codes for aluminium scrap from 1 January 2027: seven subheadings instead of three

Implementing Regulation (EU) 2026/2163: from 1.01.2027 heading 7602 has subheadings 20–80 – production waste, cans, wheels, shredded and other scrap by silicon content. Duty-free, outside CBAM.

On 17 September 2026 the European Commission adopted Implementing Regulation (EU) 2026/2163 amending the Combined Nomenclature. From 1 January 2027, heading 7602 “Aluminium waste and scrap” has seven subheadings instead of three: production waste and scrap, used beverage cans and used wheels are classified separately, while shredded and other scrap is split by silicon content in the aluminium fraction (threshold 1.5% by weight). The regulation was published in the Official Journal of the EU on 30 October 2026 and enters into force on 19 November 2026. Heading 7602 remains duty-free and outside CBAM.

Applies from 1 January 2027Commission Implementing Regulation (EU) 2026/2163Combined Nomenclature CN 2027OJ L 2026/2163, 30.10.2026

7CN subheadings under heading 7602 “Aluminium waste and scrap” from 1.01.2027, replacing three. The new split separates production waste, used beverage cans and used wheels, and divides shredded and other scrap by silicon content in the aluminium fraction

New codes apply from

in 53 days

What changes

Until 31.12.2026

Heading 7602 has three subheadings: waste – 7602 00 11 (turnings, shavings, chips, milling waste, sawdust and filings; waste of coloured, coated or bonded sheets and foil up to 0.2 mm thick) and 7602 00 19 (other, including factory rejects) – and scrap: 7602 00 90. The split is based on the form of the material; it takes no account of alloy composition or type of scrap. Conventional rate of duty: free.

From 01.01.2027

Seven subheadings defined by origin and form of the material: production waste, cans, wheels, shredded and other scrap. Shredded and other scrap is also split by composition – a threshold of 1.5% silicon by weight in the aluminium fraction, and in subheading 50 also at least 95% aluminium by weight. Duty unchanged: free. CN 2027 codes are used in customs declarations and in Intrastat for reference periods from January 2027.

Subheadings of 7602 – official wording Regs 2026/2163 and 2025/1926, Chapter 76

CN 2027 – from 1.01.20277

  • 7602 00 20Production waste and scrap
  • 7602 00 30Used beverage cans
  • 7602 00 40Used wheels
  • 7602 00 50Fragmentised (shredded): with at least 95 % of aluminium by weight and with a content by weight not exceeding 1,5 % of silicon in the aluminium fraction
  • 7602 00 60Fragmentised (shredded): other
  • 7602 00 70Other: with a content by weight not exceeding 1,5 % of silicon in the aluminium fraction
  • 7602 00 80Other: other

CN 2026 – until 31.12.20263

  • 7602 00 11Waste: turnings, shavings, chips, milling waste, sawdust and filings; waste of coloured, coated or bonded sheets and foil, of a thickness (excluding any backing) not exceeding 0,2 mm
  • 7602 00 19Waste: other (including factory rejects)
  • 7602 00 90Scrap

Wording as published in the OJ; parent descriptions (“Waste”, “Fragmentised (shredded)”, “Other”) are given before the colon. All subheadings: conventional rate of duty – free.

Diagram 1. How to assign a consignment to a CN 2027 subheading

Diagram 1. How to assign a consignment to a CN 2027 subheadingDecision tree in the order of the subheadings: production waste and scrap – 7602 00 20; used beverage cans – 30; used wheels – 40; shredded with at least 95% aluminium and not more than 1.5% silicon in the aluminium fraction – 50, other shredded – 60; other with not more than 1.5% silicon – 70, other – 80.
Aluminium waste and scrap – heading 7602including goods definitely not usable as suchNote 8(a) to Section XV
Production waste and scrap?
Yes
7602 00 20production waste and scrap
No
Used beverage cans?
Yes
7602 00 30used beverage cans
No
Used wheels?
Yes
7602 00 40used wheels
No
Fragmentised (shredded)?
Yes
At least 95% aluminium by weight and not more than 1.5% silicon by weight in the aluminium fraction?
YesNo
7602 00 50shredded, ≥ 95% Al, ≤ 1.5% Si
7602 00 60shredded, other
No
Not more than 1.5% silicon by weight in the aluminium fraction?
YesNo
7602 00 70other, ≤ 1.5% Si
7602 00 80other
Illustrative diagram following the order of the subheadings. The regulation does not define “production waste” or “shredded”, nor the method for determining silicon; borderline cases (e.g. shredded cans) are decided by the customs authority, including through binding tariff information issued on application (Art. 33 UCC). Source: Implementing Regulation (EU) 2026/2163, Chapter 76.

Practical and open questions

  • The 1.5% silicon threshold refers to the aluminium fraction, not to the whole consignment. Subheading 50 adds a second condition: at least 95% aluminium by weight. The act does not settle whether this means the share of the aluminium fraction (including alloys) in the consignment or the content of the element Al; on the second reading, even clean scrap of alloys 5083, 2024 or 7075 (about 90–94% Al) would not meet the threshold.
  • The regulation does not define “production waste” or “fragmentised (shredded)” and does not specify how silicon is to be determined; Chapter 76 has no additional notes on the new subheadings. In case of doubt, binding tariff information may be requested from the customs authority (Art. 33 of Regulation (EU) No 952/2013).
  • The order of the subheadings does not settle borderline cases, e.g. shredded cans or shredded production waste.
  • Technical interpretation, not the text of the act: the 1.5% silicon threshold runs roughly between most wrought alloys (EN 573-3; exception – most of the 4xxx series) and most casting alloys (EN 1706; exceptions include Al-Mg and Al-Cu alloys). The threshold, however, applies to the average silicon content: a few to some ten per cent of Al-Si castings (about 9% Si) in a mixture exceed it (for 6060 about 12%, for 6082 about 6%), and alloys 6082 and 6351 (0.7–1.3% Si) lie close to the threshold. Subheadings 50 and 70 may therefore cover mainly sorted scrap of wrought alloys, while 60 and 80 also cover mixed scrap, not only cast scrap.
  • Statistics: trade data split into 7602 00 20–80 from January 2027 are not directly comparable with 7602 00 11, 19 and 90 – the new subheadings do not map one-to-one onto the old ones.
  • The CN code does not change the waste classification (list-of-waste code, entry B1010), the shipment procedure or the status of scrap that has ceased to be waste under Regulation (EU) No 333/2011. Such scrap is still classified under heading 7602 (Note 8(a) to Section XV).
  • The new subheadings are meant to facilitate the monitoring of goods (recital 3 of Regulation 2026/2163). The regulation introduces no duties or export restrictions. Separately, the Commission (DG TRADE) is preparing a proposal for a regulation on a trade measure concerning exports of aluminium scrap: initiative 16192, feedback 19.12.2025–31.01.2026 (142 replies), adoption of the proposal planned for Q4 2026 (Commission register, status at 9.11.2026).

Diagram 2. One consignment of scrap – four classifications

Diagram 2. One consignment of scrap – four classificationsFour independent classifications of the same consignment: CN code (tariff and statistics), waste code (list of waste), entry B1010 (waste shipments), waste status (Regulation No 333/2011); below, a note that heading 7602 is outside CBAM.
A consignment of aluminium scrape.g. on export or import
CN codetariff and statistics
7602 00 20–80 from 1.01.2027. Describes the goods in the customs declaration and in Intrastat; scrap stays in 7602 even after it ceases to be waste.Reg. (EEC) 2658/87; Reg. 2026/2163
Waste codelist of waste
e.g. 12 01 03, 15 01 04, 16 01 18, 17 04 02, 19 10 02, 19 12 03, 20 01 40. Records, permits, Annex VII form.Decision 2000/532/EC
Green-list entrywaste shipments
B1010 – metal and metal-alloy wastes in metallic, non-dispersible form. Within the EU: Art. 18, Annex VII form in electronic form (Art. 27; GIOŚ tolerates paper until 31.12.2026).Reg. (EU) 2024/1157, Annex III
Waste statusend-of-waste
Scrap meeting the criteria ceases to be waste – inter alia foreign materials ≤ 5% by weight or metal yield ≥ 90%, statement of conformity for each consignment. Waste shipment rules then do not apply.Reg. (EU) No 333/2011
CBAM: heading 7602 out of scopeAnnex I to Reg. (EU) 2023/956 covers, for aluminium, 7601, 7603–7614 and 7616; the new subheadings do not change this
The CN code does not replace the waste code or entry B1010 – each classification has a different source and purpose. Waste codes are examples. Sources: Regulations (EEC) 2658/87, (EU) 2026/2163, 2024/1157, 333/2011, 2023/956; Decision 2000/532/EC.

Timeline

  1. European Steel and Metals Action Plan COM(2025) 125: scrap quality classifications to be refined
  2. The Commission introduces customs surveillance of imports and exports of scrap (steel, aluminium, copper) and assesses with industry a further breakdown of scrap classification
  3. RESourceEU Action Plan COM(2025) 945: targeted measures for aluminium scrap announced by Q2 2026
  4. End of DG TRADE feedback on a trade measure for aluminium scrap (initiative 16192; 142 replies); proposal planned for Q4 2026
  5. Adoption of Implementing Regulation (EU) 2026/2163 – CN 2027
  6. End of feedback on the draft list of countries under Art. 41 WSR (from 18.09.2026; 161 replies)
  7. Publication in the OJ (L 2026/2163); DG TAXUD notice on CN 2027
  8. Regulation 2026/2163 enters into force (Art. 2)
  9. Deadline for adopting the list of non-OECD-Decision countries (Art. 41(3) WSR)
  10. Last day of codes 7602 00 11, 19 and 90; end of the GIOŚ tolerance for the paper Annex VII form (Arts 18(4) and 27 require electronic form from 21.05.2026)
  11. CN 2027 applies: subheadings 7602 00 20–80; Annex VII form only in DIWASS
  12. Arts 40, 44(2)(a) and 46 WSR: exports from the EU – list of countries and audit of the receiving facility

Diagram 3. Dates: CN codes, DIWASS and exports from the EU

Diagram 3. Dates: CN codes, DIWASS and exports from the EUGantt chart from April 2026 to July 2027: CN 2026 codes until 31.12.2026, CN 2027 from 1.01.2027; publication of the regulation 30.10.2026 and entry into force 19.11.2026; feedback on the draft list of countries 18.09–16.10.2026, adoption deadline 21.11.2026; paper Annex VII form tolerated by GIOŚ 21.05–31.12.2026, from 1.01.2027 only in DIWASS; Arts 40 and 46 WSR from 21.05.2027.04.202607.202610.202601.202704.202707.2027
CN 2026: 7602 00 11, 19 and 90
31.12
CN 2027: seven subheadings 7602 00 20–80
01.01
Reg. 2026/2163: publication → entry into force
30.1019.11
Feedback on the draft list of countries (Art. 41 WSR)
18.0916.10
Deadline for the list of countries (Art. 41(3))
21.11
Paper Annex VII form – GIOŚ tolerance
21.0531.12
Annex VII form only in DIWASS
01.01
Exports from the EU: Arts 40 and 46 WSR
21.05today
Dates from the acts: Regulation 2026/2163 (Art. 2), Regulation (EU) 2024/1157 (Arts 41(3) and 86), GIOŚ notices on the Annex VII form, initiative 14861. The date of adoption and publication of the list of countries is not known; the Commission plans adoption in Q4 2026. The “today” line moves automatically.

Diagram 4. Exports of aluminium scrap from Poland from 21.05.2027

Diagram 4. Exports of aluminium scrap from Poland from 21.05.2027Three routes for B1010 scrap: to a Member State – Art. 18 and DIWASS; to a country covered by the OECD Decision – Title II mutatis mutandis, facility audit and Commission monitoring; to a country not covered by the OECD Decision – export only if the country and the waste are on the Art. 41 list, otherwise prohibited. Draft list: Montenegro, North Macedonia, Serbia, Ukraine.
Aluminium scrap – B1010export from Poland for recovery, from 21.05.2027
EU Member Stateshipment within the Union
Country covered by the OECD Decisionoutside the EU
Country not covered by the OECD Decision
Art. 18above 20 kg: Annex VII form in DIWASS, contract with the consigneeArt. 4(4); Reg. (EU) 2024/1157, Title II
Title II mutatis mutandis – for B1010 Art. 18audit of the receiving facility by an independent third party, no older than 2 years unless an international agreement exempts from it (Art. 46(11)); the Commission monitors exportsArt. 44(1), Art. 45, Art. 46
Country and waste on the Art. 41 list?
YesNo
Export allowedlicensed facility; no interim operations outside listed countries; Art. 18, or notification and consent where the country requires it; audit (Art. 46)Art. 40(2)(a)–(b), (3)
Export prohibitedArt. 40(1)
Draft Art. 41 list – B1010 with aluminium scrapMontenegro, North Macedonia, Serbia; Ukraine – non-ferrous metal codes excluding 17 04 02. In all four without notification and consent.Ares(2026)8858290 – draft, status at 9.11.2026
Applies to scrap classified under B1010, not classified as hazardous and not contaminated to a degree that increases the risk. Arts 40 and 46 apply from 21.05.2027 (Art. 86). The Art. 41 list is a draft – its scope may change before adoption. The procedure depends on the waste classification, not on the CN code. Source: Regulation (EU) 2024/1157; Ares(2026)8858290.

Unchanged

Rate of duty: free. Heading 7602 remains outside CBAM – Annex I to Regulation (EU) 2023/956 covers, for aluminium, headings 7601, 7603–7614 and 7616. End-of-waste criteria (Regulation (EU) No 333/2011: inter alia foreign materials ≤ 5% by weight or metal yield ≥ 90%, statement of conformity for each consignment), waste codes and entry B1010 unchanged. The ban on imports from Russia covers the whole of heading 7602 and therefore also the new subheadings (Art. 3i and Annex XXI to Regulation (EU) No 833/2014 as amended by Regulation (EU) 2026/506, from 24.04.2026).

Exports from the EU from 21.05.2027

To countries to which the OECD Decision does not apply, exports of green-listed waste are prohibited unless the country and the waste are on the list under Art. 41 (Art. 40). Every export from the EU requires an audit of the receiving facility by an independent third party, carried out no more than 2 years before the export (Art. 46; exemption under an international agreement with an OECD country – para. 11). For notified exports to OECD countries, audit evidence is annexed to the notification (Art. 44(2)(a)). The Commission’s monitoring of exports to OECD countries (Art. 45) has applied since 20.05.2024 and may lead to a delegated act prohibiting exports of specific waste to the country concerned (Art. 45(6)).

Draft list of countries – status at 9.11.2026

Draft Ares(2026)8858290 (initiative 14861) covers 25 countries. Entry B1010 with aluminium scrap codes is foreseen for Montenegro, North Macedonia and Serbia, and with non-ferrous metal codes excluding 17 04 02 for Ukraine; in all four without notification and consent. Adoption by the Commission planned for Q4 2026; the content may change. The list is adopted by delegated act – after adoption the EP and the Council have 2 months to object, extendable by 2 months (Arts 41(1) and 80(6)).

Background

Action plan COM(2025) 125 announced that scrap quality classifications would be refined. In July 2025 the Commission introduced customs surveillance of imports and exports of metal scrap and, with industry, is assessing whether and how to further break down the classification of scrap into key categories. Regulation 2026/2163 introduces the new subheadings “to facilitate the monitoring” of goods (recital 3). The RESourceEU Action Plan (COM(2025) 945) announced targeted measures for aluminium scrap; DG TRADE is running initiative 16192 (proposal planned for Q4 2026).

Related change – same dateDIWASS: from 1 January 2027 waste shipment documents in the electronic system onlyFrom 1 January 2027, Art. 18 documents are prepared and exchanged exclusively in DIWASS.

Key facts

Act
Commission Implementing Regulation (EU) 2026/2163 of 17.09.2026 amending Annex I to Council Regulation (EEC) No 2658/87
Publication
OJ L 2026/2163, 30.10.2026
Entry into force / application
19.11.2026 / 1.01.2027 (Art. 2)
Scope
Member States; customs tariff and trade statistics

Sources

Summary for information. Subheading descriptions follow the English text of Regulation (EU) 2026/2163; only the texts published in the Official Journal of the EU are authentic.

This information is provided for guidance and does not constitute legal advice.

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