Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

Heading 7310 covers tanks, casks, drums, cans, boxes and similar containers of iron or steel for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres. This includes food cans, metal drums, jerrycans and industrial containers. Customs duty rates range from 0% to 2.7%. Containers are subject to CBAM. Food cans must comply with Regulation (EC) No 1935/2004 on food contact materials. Packaging for hazardous substances requires UN certification under ADR regulations. Heading 7310 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 7310 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. Classification of goods under heading 7310 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Customs duty rates range from 0% to 2.7%. Packaging for hazardous substances requires UN certification under ADR regulations. Steel containers up to 300 l are subject to CBAM and classified under 7310. Food cans require compliance with Regulation (EC) No 1935/2004. Packaging for hazardous substances must hold UN certification and meet ADR requirements. Check whether anti-dumping duties apply to containers from the given country. When importing goods under heading 7310 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 7310 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). Goods under heading 7310 are subject to quality and EN standard compliance controls. Required documentation includes: chemical composition analysis certificates, CE certificates (construction products), EU steel safeguard documentation. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 7310 covers tanks, casks, drums, cans. This includes food cans, metal drums, jerrycans and industrial containers. Distinction from 7309 (reservoirs, tanks, vats) and 7311 (containers for compressed or liquefied g) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.