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73011000
ARTICLES OF IRON OR STEEL›Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

Sheet piling

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
1 rule
ERGA OMNES
Docs required
46 docs
C131C132C133C134C135C136+40
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R1789/03
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. IS, NO, LI)Additional duties50%-R1457/26
Preferences
ERGA OMNES 0%AD 0%AE 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CN 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EEA 0%EG 0%ESA 0%EU 0%EU 0%EU 0%FJ 0%FTAs 0%GB 0%GB 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SY 0%TN 0%US 0%WS 0%XC 0%XL 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM510
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003
According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

Customs classification of steel sheet piling - CN code 730110

CN code 730110 of the Combined Nomenclature covers sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements. Sheet piles are interlocking steel profiles driven into the ground to form a continuous barrier against water or earth pressure. They are used extensively in hydraulic engineering, port construction, flood defences, deep excavations, retaining walls and coastal protection structures. Sheet piles are produced as hot-rolled U, Z or omega profiles with interlocking joints (clutches) that ensure watertight connections between adjacent piles. The base material is structural steel of enhanced strength, typically grades S240GP, S270GP, S320GP or S390GP in accordance with EN 10248. Classification under subheading 730110 is distinguished from welded angles and shapes (730120) by the presence of interlocking joints designed for forming continuous walls. From steel profiles of Chapter 72, sheet piles are distinguished by their advanced degree of processing and specific constructional purpose. Correct classification requires analysis of the cross-section profile and the interlocking mechanism.

Import requirements and regulations for sheet piling CN 730110

Importing steel sheet piling under CN code 730110 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). As iron and steel articles under Chapter 73, sheet piles may fall under the CBAM (Carbon Border Adjustment Mechanism) from 1 January 2026 as defined in Annex I of Regulation (EU) 2023/956. Importers must verify whether subheading 730110 is covered by the obligation to report embedded emissions and purchase CBAM certificates (certificate sales start on 1 February 2027). Required documentation includes a commercial invoice with technical specifications (profile type, steel grade, lengths, weight), material certificate EN 10204 type 3.1 with chemical analysis and mechanical properties, transport document and certificate of origin. Sheet piles must comply with EN 10248 (hot-rolled profiles) or EN 10249 (cold-formed profiles). Products intended for load-bearing construction are subject to CPR Regulation (EU) No 305/2011 and require CE marking with a Declaration of Performance (DoP) in accordance with harmonised standard EN 10248.

Trade defence measures for sheet piling CN 730110

Steel sheet piling classified under CN code 730110 is subject to EU safeguard measures on steel products, operating as tariff rate quotas (TRQ) with an additional 25% duty above the quota. Importers should verify in the TARIC database which product category applies to subheading 730110 and the current quarterly quota utilisation level. Anti-dumping duties (AD) may apply to sheet piling from China, India or Turkey - the current status and rates should be checked in TARIC for the specific code and country of origin combination. Imports of steel products from Russia and Belarus are subject to prohibitions under EU sanctions packages. Preferential rates may be available under EU free trade agreements such as CETA (Canada), EU-Japan EPA or the EU-Korea FTA, provided rules of origin are met and a valid EUR.1 certificate, invoice declaration or REX entry is presented. Total import costs include MFN duty, any AD/CVD duties, safeguard duty, CBAM charges and VAT. All current trade measures should be verified in TARIC.

Technical standards and certification for sheet piling of iron or steel

Products classified under CN code 7301 10 (sheet piling of iron or steel) must comply with applicable EU technical standards. Depending on their intended use, these may include harmonised EN standards for construction products (CPR Regulation 305/2011), the Machinery Directive or the Pressure Equipment Directive (PED). Construction products require CE marking and a Declaration of Performance (DoP). Customs authorities verify compliance with technical requirements during clearance and may withhold release of goods where required documentation or certificates are missing.

Frequently asked questions

Does steel sheet piling under CN code 730110 fall under CBAM?
Iron and steel products under Chapter 73 may be subject to CBAM under Annex I of Regulation (EU) 2023/956, which from 1 January 2026 requires the purchase of CBAM certificates (certificate sales start on 1 February 2027). Importers should verify the current scope of CBAM for subheading 730110, as the product coverage may be updated. Registration as an authorised CBAM declarant and reporting of embedded emissions are required before import where applicable.
What technical standards apply to steel sheet piling imported into the EU?
Hot-rolled sheet piles must meet the requirements of EN 10248, and cold-formed profiles must comply with EN 10249. Products intended for load-bearing structures require CE marking under CPR Regulation (EU) No 305/2011 with a Declaration of Performance. A material certificate EN 10204 type 3.1 confirming chemical composition and mechanical properties is essential for import. The importer is responsible for ensuring complete technical documentation.
How does classification of sheet piling (730110) differ from welded shapes (730120)?
Subheading 730110 covers sheet piling (piles with interlocking joints) designed to form continuous barriers in the ground. Subheading 730120 covers angles, shapes and sections welded from iron or steel, which are structural elements without interlocking joints. The distinguishing criterion is the presence of interlocks and the intended use for creating watertight walls. Binding Tariff Information (BTI) ruling is recommended in cases of doubt.
Are sheet piling of iron or steel under CN 7301 10 subject to anti-dumping duties?
The applicability of anti-dumping duties for CN code 7301 10 depends on current EU regulations and the country of origin. Anti-dumping duties are imposed on specific products from designated countries. The current status can be verified in the.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Sheet piling" 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 "Sheet piling" with all costs included.
Related glossary terms
Customs DutyCustoms ValueCBAM