Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel

Heading 7318 covers screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles of iron or steel. These are fundamental fastening elements used in all branches of industry. Customs duty rates are generally around 3.7%. Steel fasteners are subject to CBAM. Import of bolts and nuts for structural applications requires compliance with EN 14399 (preloaded bolts) or EN 15048 (non-preloaded bolts) and CE marking. Fasteners from certain countries may be subject to anti-dumping duties. Heading 7318 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 7318 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 7318 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 around 3.7%. Import of bolts and nuts for structural applications requires compliance with EN 14399 (preloaded bolts) or EN 15048 (non-preloaded bolts) and CE marking. Steel fasteners are subject to CBAM - CO2 emission reporting is required. Bolts and nuts for structural connections require EN 14399 or EN 15048 compliance and CE marking. Check whether anti-dumping duties apply to fasteners from China. Documentation must include strength class (e.g. 8.8, 10.9) and material certificate. When importing goods under heading 7318 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 7318 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 7318 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 7318 covers screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotte. These are fundamental fastening elements used in all branches of industry. Distinction from 7317 (nails, tacks, drawing pins, corrugated n) and 7319 (sewing needles, knitting needles, bodkin) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.