Angles, shapes and sections

CN code 7222 40 covers open sections of stainless steel produced by hot-rolling, drawing or extrusion, including angles, tees, channels and other open profiles. Note 1(f) to Chapter 72 defines stainless steel as an iron alloy containing at least 1.2% chromium and not more than 1.2% carbon. Tool steels classified in heading 7228 are distinguished by their higher carbon content and alloying element profiles designed to achieve the hardness required for cutting applications. Closed sections such as square or rectangular hollow tubes are classified separately from open sections under heading 7222 40. The production method is an important classification factor: sections produced by welding or bending sheet or strip may require different heading assignment. A certified mill test report confirming chemical composition and production method should accompany the customs declaration to enable correct classification.

Open sections of stainless steel classified under CN 7222 40 fall within the CBAM scope as steel products with significant carbon footprints. From 1 January 2026, importers bringing these products from non-EU countries must purchase CBAM certificates equivalent to the embedded CO2 emissions of the imported goods. The calculation covers both direct emissions from electric arc furnace steelmaking and indirect emissions from electricity use across the production process. For imports from countries with ETS systems formally recognised as equivalent to the EU ETS, importers may apply for reductions in the number of CBAM certificates required, subject to submission of appropriate documentation to the National CBAM Authority. Importers sourcing from major supplying countries such as Turkey should ensure they have detailed emissions data from their producers ahead of the 2026 deadline.

Stainless steel open sections classified under 7222 40 are subject to EU steel safeguard measures. The quarterly TRQ system provides for zero additional duty within the allocated quota, with a 25% safeguard duty applying once the quota is exhausted. Quota volumes and utilisation are managed by the European Commission and published regularly. Anti-dumping or countervailing measures may apply for imports from specific origins, accumulating with the safeguard duty. Importers must determine the precise country of origin of the sections, particularly in cases where steel substrate and section production take place in different countries. EU sanctions prohibit imports of stainless steel sections originating from Russia and Belarus; importers must conduct thorough due diligence to ensure their supply chains are compliant. All applicable measures should be verified in the TARIC database prior to importation.

CN code 7222 40 classifies stainless steel angles and sections 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.