HS Code for Copper Scrap (HS 7404)
Copper scrap trades under HS 7404 - waste and scrap of copper. ISRI-standard grades (Barley, Berry, Birch/Cliff, Candy, Dream, Dlusk, Elias) define chemistry and payable. EU Waste Shipment Regulation (2024 revision) restricts non-OECD exports of hazardous and mixed scrap.
Sample 6-digit codes
| Code | Description |
|---|---|
| 7404.00 | Copper waste and scrap |
| 8548.10 | Waste and scrap of primary cells / batteries |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Plus WSR notification / consent for shipments. |
| United States | 0% But EPR / RCRA rules on electronic scrap; some export restrictions under review. |
| China | 0% Solid Waste Import Ban since 2021 - now only 'high-grade copper materials' 7404 lines with strict specs; formal grade classification enforced. |
| India | 2.5% Plus 18% GST. |
| Turkey | 0% Major scrap import destination. |
Numerical Example: 100 MT Birch/Cliff #1 copper scrap, FOB Baltimore USD 8,600/MT, CIF Izmir Turkey
100 MT Birch/Cliff #1 copper scrap, FOB Baltimore USD 8,600/MT, CIF Izmir Turkey. Run your own numbers in the Import Duty & Tax calculator.
- · EU Waste Shipment Regulation (Regulation 2024/1157) - shipments to non-OECD countries progressively restricted; hazardous waste (mixed / contaminated) requires prior informed consent.
- · Basel Convention - hazardous waste transboundary movement rules; scrap listed on Annex IX (green) is exempt if uncontaminated.
- · China GB/T 38471-2019 - Chinese standard for imported copper materials replacing the outright ban.
- · ISRI Scrap Specifications Circular - industry-standard grading (Barley, Birch, Cliff etc).
- · US EPA export requirements for e-scrap (not always copper) - CRT Rule, R2/e-Stewards standards.
- · USA
- · Germany
- · United Kingdom
- · Japan
- · Australia
- · Netherlands
Frequently asked questions
Barley = clean bare bright copper wire, unalloyed, no coatings; highest payable (98-99% of LME). Birch/Cliff = No.1 heavy copper (99% Cu minimum). Berry = No.2 (96% min). Candy = mixed heavy insulated wire. Each has a defined ISRI spec.
Only material meeting GB/T 38471-2019 (Copper Raw Materials) with authorised importers; the pre-2021 open scrap trade to China is closed. Mixed / low-grade material now flows to Turkey, India, Southeast Asia.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 7404) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 3% | VAT 5% | CIF + duty | 8.2% |
| Saudi Arabia | 3% | VAT 15% | CIF + duty | 18.4% |
| Singapore | 3% | GST 9% | CIF + duty | 12.3% |
| China | 3% | VAT 13% | CIF + duty | 16.4% |
| United States | 1% | Federal VAT 0% | CIF | 1.3% |
| United Kingdom | 3% | VAT 20% | CIF + duty | 23.6% |
| Germany | 3% | USt 19% | CIF + duty | 22.6% |
| Netherlands | 3% | BTW 21% | CIF + duty | 24.6% |
| Vietnam | 3% | VAT 10% | CIF + duty | 13.3% |
| Türkiye | 3% | KDV 20% | CIF + duty | 23.6% |
| Japan | 3% | JCT 10% | CIF + duty | 13.3% |
| South Korea | 3% | VAT 10% | CIF + duty | 13.3% |
| Brazil | 3% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 36.0% |
| Indonesia | 3% | PPN 11% | CIF + duty | 16.8% |
| Mexico | 3% | IVA 16% | CIF + duty | 20.4% |
| Egypt | 3% | VAT 14% | CIF + duty | 17.4% |
| Nigeria | 3% | VAT 7.5% | CIF + duty | 12.3% |
| South Africa | 3% | VAT 15% | Assessable value + duty | 20.3% |
| Australia | 3% | GST 10% | CIF + duty | 13.3% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.