Other - Of rectangular (other than square) cross-section

Subheading 7214 91 covers non-alloy steel bars that are hot-rolled, forged, or extruded, with a rectangular cross-section that is not square, and a carbon content below 0.25% by weight. All three criteria must be met simultaneously: the production process (hot-rolled, forged or extruded), the cross-section shape (rectangular but not square, meaning two pairs of sides of different length), and the chemical composition (C < 0.25%). Bars with indentations, ribs, grooves or other deformations obtained during rolling are excluded from this subheading and fall under 7214 20, regardless of carbon content or cross-section shape. Free-cutting steel bars are excluded and classified in heading 7215. The distinction from subheading 7214 99 is purely chemical: 7214 91 is for low-carbon steel (C < 0.25%), while 7214 99 covers higher-carbon content. Typical uses include general construction, light welded structures, metal furniture frames and simple structural applications where low carbon content facilitates welding and cold bending without pre-heating.

Since 1 January 2026, bars classified under CN 7214 91 are fully subject to the Carbon Border Adjustment Mechanism (CBAM) under Regulation (EU) 2023/956. The authorised CBAM declarant must submit an annual CBAM declaration by 31 May each year, reporting the embedded greenhouse gas emissions expressed in tonnes of CO₂ equivalent per tonne of product for the preceding calendar year. Embedded emissions must be documented through a declaration from the producing installation, verified by an accredited verifier, or calculated using default values published by the European Commission where actual data are unavailable. The customs declaration (SAD) must specify the 10-digit TARIC code, country of origin and country of dispatch. Standard trade documentation is supplemented by an inspection certificate EN 10204 type 3.1 or 3.2, confirming chemical composition (including carbon content below 0.25%) and mechanical properties. A proof of origin (EUR.1, REX statement or origin declaration on invoice) is required when claiming preferential tariff treatment. Mill certificates are essential for verifying the carbon content criterion during customs classification.

Hot-rolled non-alloy steel bars, including those under 7214 91, are subject to the EU steel safeguard measure maintained through successive implementing regulations. Within the tariff rate quota (TRQ) allocated to each product category, the duty rate is 0% or the conventional MFN rate; once the quarterly quota is exhausted, an additional duty of 25% applies automatically. Quota utilisation must be monitored in the TARIC portal and the Commission quota management system. Anti-dumping duties on non-alloy steel bars imported from China, India and Turkey have been a longstanding element of EU trade policy - applicable regulations must be checked in the TARIC database before concluding any import contract, as rates differ by producer and exporter. Imports of steel products from Russia and Belarus are subject to comprehensive import bans under EU sanctions packages adopted since 2022. For each import transaction, the importer should verify quota availability, applicable anti-dumping duties and any embargoes in force, as these measures are reviewed and updated multiple times per year.

CN code 7214 91 classifies hot-rolled bars, rectangular section, c<0.25% 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.