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73239400
ARTICLES OF IRON OR STEELTable, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

Of iron (other than cast iron) or steel, enamelled

Standard EU duty
3.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
19 docs
C669C670C672Y9237P027P45+13
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.2%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%CO 0%DZ 0%EBA 0%EC 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. 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 91 10; 8903 92 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.
EU003According 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.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD653Subject to the presentation of a proof of origin containing the following statement in English: "Product originating in accordance with Appendix 2A of Annex II" (OJ L 354, 21.12.2012).
CD653Subject to the presentation of a proof of origin containing the following statement in English: "Product originating in accordance with Appendix 2A of Annex II" (OJ L 354, 21.12.2012).
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences 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 “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The 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
CD653Subject to the presentation of a proof of origin containing the following statement in English: "Product originating in accordance with Appendix 2A of Annex II" (OJ L 354, 21.12.2012).
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold710/25-1

Enamelled steel baking sheets for household use

steelGRI 1GRI 6
FRgold24-00406

Enameled iron basket for shoehorns

ironGRI 1GRI 6
ESgold5SOL1031

Enameled iron clothes dryer with folding wings

ironGRI 1GRI 6
DEgold683/24-1

Enameled steel oval casserole pots with lids

steelGRI 1GRI 6
SIgold024/0151

Enameled iron baking dish for electric oven

ironGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of enamelled steel kitchenware 7323 94

Subheading 7323 94 covers table, kitchen or other household articles of iron (other than cast iron) or steel, enamelled. These include pots, pans, saucepans, casseroles, kettles, baking trays and other steel kitchenware coated with vitreous (porcelain) enamel. Enamel on steel provides corrosion resistance, hygiene, easy cleaning and aesthetic appearance at a lower price than enamelled cast iron. Classification requires steel material (not cast iron) with enamel coating and kitchen or table function. Enamelled cast iron falls under 7323 92. Unenamelled steel under 7323 99. Stainless steel under 7323 93. The coating must be vitreous enamel (silicate-based) - other coatings such as Teflon or ceramic do not qualify. Classification requires confirmation of base material and coating type.

Import requirements for enamelled steel kitchenware 7323 94

Importing enamelled steel kitchenware is subject to Regulation (EC) 1935/2004 and Directive 84/500/EEC on ceramics. Lead and cadmium migration limits from enamel are specified. Importers must have migration test results from accredited laboratories. GPSR imposes safety obligations. REACH compliance required. Packaging must include importer details and warnings. Not subject to CBAM. Imports from Russia and Belarus are subject to sanctions. AD duties on enamelled kitchenware from China may apply. Documentation includes invoice, migration test results, conformity declaration and transport document. Rates in TARIC.

Trade measures for enamelled steel kitchenware 7323 94

Imports may be subject to EU trade defence measures. China is the main supplier. AD duties may apply. Imports from Russia and Belarus are subject to sanctions. Preferential rates available. Enamelled steel kitchenware is a mass market segment available across a wide price range. Total cost includes duty, AD duties, migration testing and VAT. Correct classification between enamelled cast iron (7323 92) and enamelled steel (7323 94) requires base material analysis. Trade measures in TARIC.

Technical standards and certification for enamelled steel kitchenware

Products classified under CN code 7323 94 (enamelled steel kitchenware) 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

What distinguishes enamelled steel (7323 94) from enamelled cast iron (7323 92)?
The criterion is base material. Subheading 7323 94 covers steel (below 2 percent carbon) with enamel. Subheading 7323 92 covers cast iron (above 2 percent carbon) with enamel. Steel is lighter and cheaper, cast iron is heavier with better heat retention. Classification requires material analysis.
What migration limits apply to enamelled steel cookware?
Enamelled cookware is subject to Directive 84/500/EEC with lead and cadmium migration limits by vessel type. Regulation (EC) 1935/2004 requires general food safety compliance. Accredited laboratory migration test results are required.
Is enamelled steel kitchenware subject to CBAM?
Enamelled steel kitchenware under 7323 94 is not subject to CBAM as finished Chapter 73 products. CBAM covers mainly basic steel products. Scope should be verified in current legislation.
Are enamelled steel kitchenware under CN 7323 94 subject to anti-dumping duties?
The applicability of anti-dumping duties for CN code 7323 94 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.