What does Chapter 72 of the Customs Tariff cover?
Chapter 72 of the EU Customs Tariff covers iron and steel in various forms and degrees of processing. It is one of the most extensive and important chapters of the customs tariff due to the fundamental importance of steel in industry and construction. CN codes range from heading 7201 (pig iron and spiegeleisen) to heading 7229 (wire of other alloy steel). The chapter covers pig iron (7201), ferro-alloys (7202), ferrous products (7203-7205), non-alloy iron and steel in the form of ingots, semi-finished products, flat-rolled products and bars (7206-7215), angles, shapes and sections (7216), wire (7217), and stainless and alloy steels in analogous forms (7218-7229). Hot-rolled and cold-rolled flat products represent the most important trade position within the chapter. Stainless steel (headings 7218-7223) has separate headings due to the specificity of its applications and higher value. The import of steel into the EU is subject to safeguard mechanisms, including tariff-rate quotas. From 2026, the import of iron and steel is covered by the CBAM (Carbon Border Adjustment Mechanism), which imposes charges for CO2 emissions associated with the production of imported steel products.
Duty rates in Chapter 72
Customs duty rates on iron and steel vary depending on the form and degree of processing. Pig iron (7201) is subject to rates from 0% to 1.7%. Ferro-alloys (7202) have rates from 2.7% to 5.5%. Hot-rolled flat products of non-alloy steel (7208) are subject to rates from 0% to 1.7%. Cold-rolled flat products (7209) are subject to rates from 0% to 1.7%. Stainless steel products (7218-7222) have rates from 0% to 1.7%. Steel wire (7217) is subject to rates from 0% to 1.7%. In addition to customs duties, importers must account for CBAM charges and 23% VAT. The import of certain steel products is subject to tariff-rate quotas with higher out-of-quota rates of up to 25%.
Goods classification in Chapter 72 - key considerations
The classification of steel requires precise determination of the chemical composition (non-alloy steel, stainless steel, alloy steel), form (ingots, semi-finished products, flat-rolled products, bars, angles, wire), method of working (hot rolling, cold rolling, coating) and dimensions. Flat-rolled products are distinguished from bars on the basis of the cross-section. Stainless steel (minimum 10.5% chromium) has separate headings from non-alloy steel. The import of steel is subject to additional CBAM requirements, necessitating the reporting of CO2 emissions.
Frequently asked questions
What goods are classified in Chapter 72 of the Customs Tariff?
Chapter 72 covers pig iron, ferro-alloys, non-alloy steel, stainless steel and alloy steel in the form of ingots, semi-finished products, flat-rolled products, bars, angles, sections and wire. It is one of the most extensive chapters of the customs tariff.
What are the duty rates in Chapter 72?
Customs duty rates on steel typically range from 0% to 7%, but imports are subject to tariff-rate quotas with additional duties of up to 25% once the quota is exceeded. From 2026, the CBAM mechanism imposes charges for CO2 emissions. VAT at 23% is charged in addition to customs duties.
How to find the correct CN code in Chapter 72?
You need to determine the chemical composition of the steel (non-alloy, stainless, alloy), the form of the product (flat-rolled, bar, wire), the method of working (hot rolling, cold rolling) and the dimensions. The notes to Chapter 72 contain precise definitions of the individual product categories.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "IRON AND STEEL" and see the full import cost.CBAM CalculatorCalculate the CBAM (Carbon Border Adjustment Mechanism) fee for CO2 emissions linked to your import.Import Profitability CalculatorCheck the import profitability of "IRON AND STEEL" with all costs included.
Related glossary terms