canadian aluminium pays 3% at the eu border. under ceta it pays nothing.
Canadian primary aluminium came to Europe in volume for the first time in 2025. A lot of it was bought by new customers, through traders, without a CETA origin declaration on file, and paid the full 3%. That duty can be claimed back for two years from the import date.
the rates
| cn code | goods | mfn duty |
|---|---|---|
| 7601 10 90 | aluminium, not alloyed, unwrought (excl. slabs) | 3% |
| 7601 10 10 | non-alloy slabs | 3% |
| 7601 20 80 | aluminium alloys, unwrought (excl. slabs, billets) | 4% |
| 7601 20 30 / 40 | alloy slabs / billets | 4% |
Under CETA all of heading 76.01 has been at 0% since 21 September 2017. The 3% and 4% only apply when no origin declaration is presented, and that is exactly what happened to much of the 2025 trade: US tariffs pushed Canadian metal to Europe, buyers took it wherever it was offered, and the customs entry was filed without preference.
Note that CBAM, in force for aluminium since 1 January 2026, is a separate charge on embedded emissions. It is not import duty and is not refunded through this route; the 3% is.
does canadian aluminium qualify?
In plain words: metal that came out of a Canadian smelter (Alma, Arvida, Sept-Îles, Bécancour, Baie-Comeau, Deschambault, Kitimat) is Canadian-origin for CETA. The alumina can be Australian or Brazilian; what matters is that the reduction happened in Canada. Aluminium merely remelted in Canada from imported unwrought metal of the same heading does not qualify, and metal that passed through a US warehouse where it entered free circulation loses the preference on the way.
The origin declaration is a fixed sentence on the exporter's invoice, with its Canadian business number. Three companies produce almost all Canadian primary aluminium, so one declaration per exporter can cover a year of shipments.
what we check before anyone signs.
- Direct transport: bulk cargoes from Sept-Îles, Port-Alfred or Bécancour to Rotterdam qualify; metal that went through a US port and was released into free circulation there does not.
- Who exported: the declaration must come from the exporter of record in Canada, which for traded metal can be the trader rather than the smelter.
- Timing: the late origin declaration must reach customs within two years of the import date. Imports since autumn 2024 are still open; each month closes another month.
- Entries already filed with preference: if your broker claimed CETA at import, there is nothing to recover on that entry.
how the refund works
You send us the customs entries (MRN, date, value, duty paid) for the last two years, or we get them from your broker. We tell you within days what is recoverable. We then obtain the origin declaration from the Canadian exporter, collect the bills of lading, and a licensed Dutch customs representative lodges the repayment request with Douane under Article 116 of the Union Customs Code. Douane pays the refund to you; our share is due only when it arrives. For the entries you file from now on, the same declaration takes the duty to zero.
For an aluminium importer the arithmetic is simple: every EUR 10 million of Canadian metal cleared without preference is EUR 300,000 of duty. Check one shipment or send us the list.
the questions aluminium buyers ask.
Is Canadian aluminium duty-free in the EU?
Yes, under CETA, provided the importer presents a CETA origin declaration from the Canadian exporter. Without it the MFN duty of 3% (non-alloy) or 4% (alloys) applies.
We bought Canadian ingots through a trader in 2025 and paid 3%. Can we still claim?
Usually yes. The exporter can issue the origin declaration after the fact, and the importer can ask for repayment as long as the declaration reaches customs within two years of the import date. The trader that exported from Canada is the party that signs.
Does the alumina have to be Canadian?
No. The product-specific rule for heading 76.01 asks for a change of heading, so smelting alumina (heading 28.18) into aluminium (76.01) in Canada confers origin regardless of where the alumina came from.
What about metal that came via the United States?
If it only transited under customs supervision, it keeps the preference. If it was released into free circulation in the US (a US warehouse, a US distributor), the direct-transport requirement is broken and no refund is possible on that entry.
Is CBAM refunded too?
No. CBAM is a separate charge on the carbon embedded in the metal, in force since 1 January 2026. The import duty refund is about the 3% customs duty only.
How much does it cost?
Nothing up front. The first check is free; if we file, our fee is a share of the duty actually refunded, and nothing if no refund is obtained.
send one importer's records. we'll tell you what's in them.
The first check is free and takes a few days. You get the total that can be claimed back. If there's nothing to recover, you'll hear that too.
Hesling
founder, Preferent · Amsterdam
hello@preferent.eu