Painted, varnished or coated with plastics

Subheading 7212 40 of the EU customs tariff covers flat-rolled products of non-alloy steel, of a width of less than 600 mm, painted, varnished or coated with plastics. Heading 72.12 classifies flat-rolled products of non-alloy steel of a width below 600 mm, clad, plated or coated. Products under this subheading are steel strips with a layer of paint, varnish or plastic, used in construction, household appliance manufacturing, decorative elements, wall and roofing panels, metal furniture parts and in the packaging industry. The organic coating provides corrosion protection and aesthetic qualities (colour, texture). Classification requires confirmation that the product is painted, varnished or plastic-coated, has a width below 600 mm and is made of non-alloy steel. Products that are only zinc-coated or metal-plated are classified under other subheadings of heading 72.12. Importers should distinguish products under this subheading from similar products of a width of 600 mm or more, which are classified under subheading 7210 70 of heading 72.10. Products with both a metallic and an organic coating are classified by the outermost layer, in accordance with the notes to Chapter 72. The type of plastic or paint does not affect classification at the 6-digit CN level.

From 1 January 2026, steel products under subheading 7212 40 are subject to the full CBAM requirements under Regulation (EU) 2023/956. Importers must hold the status of authorised CBAM declarant and purchase CBAM certificates corresponding to the embedded CO2 emissions. The obligation covers direct emissions from the steel production and coating process, as well as indirect emissions from electricity consumption. Quarterly CBAM declarations must be submitted with emissions data obtained from the producer. Absence of producer data results in the application of higher default values set by the European Commission. Import into the EU is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration. Required documents include a commercial invoice, transport document, technical specification (steel grade, dimensions, coating type and thickness, colour, production standard) and a certificate of origin for preferential rates. For products used in construction, a declaration of performance under the CPR may be required. Products with an organic coating intended for food contact must comply with relevant EU regulations. Current MFN duty rates should be verified in the TARIC database.

Steel products under subheading 7212 40 are subject to EU safeguard measures in the form of tariff-rate quotas (TRQs). Imports above the quota are subject to an additional 25% duty on the customs value. Quotas are administered quarterly, divided by country and product category. Importers should monitor quota utilisation levels in the TARIC system. Anti-dumping or countervailing duties may apply to painted and coated steel products imported from certain countries. The EU maintains anti-dumping measures on organically coated steel products from various countries, including China, India and Turkey. The rates and product scope of these measures vary and are subject to periodic reviews. Importers must verify in the TARIC system for each transaction whether active trade defence measures apply to the specific CN code 7212 40 and country of origin combination. In addition to anti-dumping duties, countervailing duties may apply where production subsidies in the exporting country have been established. The total import cost, combining basic duty, anti-dumping duties, countervailing duties, additional safeguard duty and CBAM certificates, can significantly exceed the MFN duty alone. A full import cost calculation before placing orders is recommended.

CN code 7212 40 classifies painted and coated flat products 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.