Other

CN subheading 720299 is the residual subheading of heading 7202 and covers ferro-alloys not classified under any more specific subheading within that heading. Its most significant product is ferro-phosphorus, which is an alloy of iron and phosphorus typically produced in electric resistance furnaces or by thermal reduction, containing from a few percent up to over thirty percent phosphorus by mass. Ferro-alloys as defined in the notes to CN Chapter 72 are iron-based alloys containing other elements in which iron does not account for 90 percent or more of the mass and which are not suitable for direct plastic working. Ferro-phosphorus is used as an additive to steel or cast iron melts to control phosphorus content precisely, to improve atmospheric corrosion resistance in weathering steels (such as Corten-type grades) and as a constituent in certain specialist alloy formulations. Classification in subheading 720299 requires chemical analysis confirming that the product does not fall within any of the specifically defined subheadings covering ferro-manganese, ferro-silicon, silico-manganese, ferro-chromium, ferro-molybdenum, ferro-tungsten, ferro-vanadium, ferro-titanium or ferro-niobium. A BTI application is advisable where classification is uncertain.

Import of ferro-phosphorus and other ferro-alloys classified under subheading 720299 into the European Union requires full compliance with the Union Customs Code. The importer must hold an EORI number and lodge a complete customs declaration with CN code 720299. Required import documents include a commercial invoice with product description and chemical composition, a chemical analysis certificate or producer's certificate confirming phosphorus and other element contents, a transport document and a certificate or declaration of origin for preferential duty rates. From 1 January 2026, ferro-alloys covered by heading 7202, including ferro-phosphorus, are subject to the full CBAM as iron and steel products manufactured in high-emission processes, requiring reporting of embedded CO2 emissions and purchase of the corresponding CBAM certificates. Producers of ferro-alloys typically use electric arc or resistance furnaces generating significant direct and indirect emissions, so embedded emission values may be material to the cost calculation. Where the country of export operates a carbon pricing system recognised as equivalent to the EU ETS, the importer may claim a corresponding reduction in required certificates.

MFN customs duty rates for subheading 720299 must be verified in the current TARIC database of the European Commission. Ferro-alloys covered by heading 7202 are not generally subject to the same steel safeguard TRQ measures as rolled or long products, but the exact trade measure scope for residual ferro-alloys must be confirmed in TARIC on a case-by-case basis. Imports from Russia and Belarus may be subject to EU sanctions or export restrictions that must be checked before concluding any supply contract. Anti-dumping or countervailing duties may apply to imports from countries where ferro-alloy production benefits from subsidised energy or raw materials. Preferential duty rates are available under EU trade agreements with major ferro-alloy producing countries such as Brazil, Kazakhstan, Norway and India, subject to presentation of a valid certificate or declaration of origin. Importers should also verify that ferro-phosphorus is not subject to dual-use goods controls or export licensing requirements in the country of export.

CN code 7202 99 classifies ferro-phosphorus and other ferro-alloys within Chapter 72 of the Combined Nomenclature. Steel imports into the EU are subject not only to standard TARIC duty rates but also to safeguard measures in the form of tariff-rate quotas. Once the quota volume is exceeded, an additional 25% duty applies. Importers must correctly declare the country of origin, as preferential tariff rates may apply under EU free trade agreements. Anti-dumping duties may also be in force for certain origins. Import VAT is charged on the customs value plus all duties payable.