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72
Tariff Chapter 72
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
What does heading 7212 of the customs tariff cover?
Heading 7212 covers flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. This includes galvanised, tinned, lacquered, plastic-coated or other metal-coated steel strips used in construction, packaging, household appliance manufacturing and automotive industries. EU duty rates are 0% for most subheadings. Imports are subject to CBAM and safeguard measures. Anti-dumping duties may apply to coated steel products from certain countries (e.g. An import licence is required along with precise classification accounting for the type of coating (zinc, tin, chromium, plastics). Heading 7212 is part of Chapter 72 (base metals and metal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 7212 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 7212 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 7212
This includes galvanised, tinned, lacquered, plastic-coated or other metal-coated steel strips used in construction, packaging, household appliance manufacturing and automotive industries. EU duty rates are 0% for most subheadings. Imports are subject to CBAM and safeguard measures. An import licence is required along with precise classification accounting for the type of coating (zinc, tin, chromium, plastics). Duty rate 0%, but safeguard measures and potential anti-dumping duties apply to coated products. Type of coating (zinc, tin, chromium, plastics) affects CN classification and potential anti-dumping duties. Steel surveillance import licence and CBAM registration required. For metal coatings, check compliance with EU hazardous substance regulations (REACH). When importing goods under heading 7212 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 7212 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).
Classification of goods under heading 7212 - key considerations
Heading 7212 covers flat-rolled products of iron or non-alloy steel. This includes galvanised, tinned, lacquered, plastic-coated or other metal-coated steel strips used in construction, packaging,. Distinction from 7211 (flat-rolled products of iron or non-allo) and 7213 (bars and rods, hot-rolled, in irregularl) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.
Frequently asked questions
What duty rates apply to flat-rolled products of iron or non-alloy steel under heading 7212?
Customs duty rates for flat-rolled products of iron or non-alloy steel under heading 7212 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 7212 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing flat-rolled products of iron or non-alloy steel into the EU?
Importing flat-rolled products of iron or non-alloy steel under heading 7212 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying flat-rolled products of iron or non-alloy steel under heading 7212?
Classification of goods under heading 7212 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 7212 covers flat-rolled products of iron or non-alloy steel - exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated" 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 "Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated" with all costs included.
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