Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper

Heading 7317 covers nails, tacks, drawing pins, corrugated nails, staples and similar articles of iron or steel, whether or not with heads of other material, but excluding those with copper heads. They are used in construction, carpentry and upholstery. Customs duty rates are generally 0% to 2.7%. Steel nails are subject to CBAM. Import of construction nails does not require special certificates, but nails for structural connections may require compliance with EN 14592 and CE marking. Heading 7317 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 7317 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 7317 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 are generally 0% to 2.7%. Import of construction nails does not require special certificates, but nails for structural connections may require compliance with EN 14592 and CE marking. Steel nails are subject to CBAM - CO2 emission reporting is required. Nails for structural timber connections require compliance with EN 14592 and CE marking. Nails with copper heads are classified under Chapter 74 (copper), not under 7317. Check whether anti-dumping duties apply to nails from the given country. When importing goods under heading 7317 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 7317 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 7317 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 7317 covers nails, tacks, drawing pins, corrugated nails. They are used in construction, carpentry and upholstery. Distinction from 7316 (anchors, grapnels and parts thereof of i) and 7318 (screws, bolts, nuts, coach screws, screw) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.