Other articles of iron or steel

Heading 7326 covers other articles of iron or steel, including forged, stamped, cut, or blanked steel elements, chains (other than articulated-link chains), anchors, hooks, and similar articles. It applies to a wide range of finished steel products. Duty rates vary by article type. Construction products must carry CE marking per CPR. Articles are subject to CBAM from 2026. EU quality and safety standards apply. Heading 7326 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 7326 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 7326 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.

Duty rates vary by article type. Construction products must carry CE marking per CPR. Poland imports and exports a wide range of steel articles under this heading, used in construction, industry, agriculture, and transport. Duty rates vary - check CN subheading based on steel article type. From 2026, CBAM applies - CO2 emission declaration required for steel products. Construction articles require CE marking and Declaration of Performance (DoP). Check for potential anti-dumping duties on specific steel articles from certain countries. When importing goods under heading 7326 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 7326 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 7326 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 7326 covers other articles of iron or steel, including forged, stamped, cut. It applies to a wide range of finished steel products. Distinction from 7325 (other cast articles of iron or steel) and 7401 (copper mattes and cement copper (precipi) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.