Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

Heading 7308 covers structures of iron or steel and parts thereof, including bridges, towers, masts, columns, frames, roofs, doors, windows, and their frames. It applies to both prefabricated building structures and infrastructure elements. Duty rates range from 0% to 64.9% - higher rates apply to extended anti-dumping duties on structures from countries subject to such measures. Construction products must have a Declaration of Performance (DoP) and CE marking under CPR. Poland is one of the largest steel structure producers in the EU, with a strong export sector. Steel structure imports complement domestic production, particularly for specialized elements. Heading 7308 is part of Chapter 73 (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 7308 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.

Duty rates range from 0% to 64.9% - higher rates apply to extended anti-dumping duties on structures from countries subject to such measures. Construction products must have a Declaration of Performance (DoP) and CE marking under CPR. Steel structure imports complement domestic production, particularly for specialized elements. Duty rates from 0% to 64.9% - check anti-dumping duties on imports from third countries. From 2026, CBAM applies - carbon footprint declaration required for steel products. Building structures require Declaration of Performance (DoP) and CE marking per CPR. Material certificates and welding certifications required per EN 1090 standards. When importing goods under heading 7308 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 7308 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).

Heading 7308 covers structures of iron or steel and parts thereof, including bridges, towe. It applies to both prefabricated building structures and infrastructure elements. Distinction from 7307 (tube or pipe fittings of iron or steel, ) and 7309 (reservoirs, tanks, vats) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.