73024000
WAREN AUS EISEN ODER STAHL›rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails
rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, fish-plates und sole plates
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
2 Regeln
DEF_SAVGKZ
Erforderliche Dokumente
26 Dok.
L139L143Y824Y859Y878Y128+20
Zusatzzolle / Sanktionen
Praferenzen
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CN 0%CO 0%DEF_SAVG 0%DZ 0%EBA 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%GB 0%GB 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%KZ 0%LB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%TN 0%TR 0%WS 0%XC 0%XL 0%
Hinweise
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.
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”.
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
Import controlALLTC (excl. RU)R0833/14
Import control
ALLTC (excl. RU)R0833/14
Dokumente / Referenzen
L139L143Y824Y859Y878
Bedingungen
- Y001Other conditions: L139- Import/export allowed after control
- Y005Other conditions: Y824- Import/export allowed after control
- Y006Other conditions: Y878- Import/export allowed after control
- Y007Other conditions: Y859- Import/export allowed after control
- Y008Other conditions: L143- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD864It shall be prohibited:(a) to import, directly or indirectly, iron and steel products as listed in Annex XVII into the Union if they:(i) originate in Russia; or(ii) have been exported from Russia;(b) to purchase, directly or indirectly, iron and steel products as listed in Annex XVII which are located or which originated in Russia;(c) to transport iron and steel products as listed in Annex XVII if they originated in Russia or are being exported from Russia to any other country;(d) to import or purchase, as from 30 September 2023, directly or indirectly, iron and steel products as listed in Annex XVII when processed in a third country incorporating iron and steel products originating in Russia as listed in Annex XVII; with regard to products listed in Annex XVII processed in a third country incorporating steel products originating in Russia of CN code 7207 11 or 7207 12 10 or 7224 90 , this prohibition shall apply as of 1 April 2024 for CN code 7207 11 and as of 1 October 2028 for CN codes 7207 12 10 and 7224 90,for the purposes of the application of this point, importers shall provide, at the time of importation, a proof of the country of origin of the iron and steel precursors used for the processing of the product in a third country, unless the product is imported from a partner country listed in Annex XXXVI for imports of iron and steel;(e) to provide, directly or indirectly, technical assistance, brokering services, financing or financial assistance, including financial derivatives, as well as insurance and re-insurance, related to the prohibitions in points (a), (b), (c) and (d),By way of derogation from paragraph 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XVII, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities such as the Paks II project, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3g
Carbon Border Adjustment MechanismALLTC (excl. CH, IS, XL, NO, XC, LI)R0956/23
Carbon Border Adjustment Mechanism
ALLTC (excl. CH, IS, XL, NO, XC, LI)R0956/23
Dokumente / Referenzen
Y128Y134Y135Y137Y237Y238
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y128- Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y134- Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y135- Import/export allowed after control
- E007The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y237- Import/export allowed after control
- E009The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y238- Import/export allowed after control
- E015The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 50 tonne- Import/export allowed after control
- E030The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
- Y001Other conditions: Y128- Import/export allowed after control
- Y003Other conditions: Y134- Import/export allowed after control
- Y005Other conditions: Y135- Import/export allowed after control
- Y007Other conditions: Y137- Import/export allowed after control
- Y009Other conditions: Y237- Import/export allowed after control
- Y011Other conditions: Y238- Import/export allowed after control
- Y060Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD01023Article 2a of Regulation 2023/956: An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.
- TM967Regulation (EU) 2023/956 - Article 25: Without prejudice to Article 2a, the customs authorities shall not allow the importation of goods by any person other than an authorised CBAM declarant. This Regulation shall not apply to: - goods to be moved or used in the context of military activities pursuant to Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446, - electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III;- hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III.’;- an importer, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”).Regulation (EU) 2023/956 - Article 2.4 – Scope:Regulation (EU) 2023/956 shall not apply to goods originating in the third countries and territories listed in point 1 of Annex III.
- CD01025Article 17.7a. of Regulation 2023/956: By way of derogation from Article 4, where an importer or an indirect customs representative has submitted an application in accordance with Article 5 by 31 March 2026, such an importer or indirect customs representative may provisionally continue to import goods until the competent authority takes a decision under this Article.
- CD01024CBAM obligations do not apply to goods of EU origin, and in cases where non-CBAM goods of non-EU origin are processed together with EU-origin goods under the inward processing procedure, the resulting processed CBAM goods released for free circulation shall be excluded from CBAM obligations.
Import prohibitionBYR0355/22
Import prohibition
BYR0355/22
Hinweise
- TM954It shall be prohibited:to import, directly or indirectly, iron and steel products as listed in Annex XII into the Union if they:(i) originate in Belarus; or(ii) have been exported from Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1q.1 (COUNCIL REGULATION (EU) 2022/355)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L139L143Y859
Bedingungen
- Y001Other conditions: L139- Import/export allowed after control
- Y007Other conditions: L143- Import/export allowed after control
- Y008Other conditions: Y859- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD864It shall be prohibited:(a) to import, directly or indirectly, iron and steel products as listed in Annex XVII into the Union if they:(i) originate in Russia; or(ii) have been exported from Russia;(b) to purchase, directly or indirectly, iron and steel products as listed in Annex XVII which are located or which originated in Russia;(c) to transport iron and steel products as listed in Annex XVII if they originated in Russia or are being exported from Russia to any other country;(d) to import or purchase, as from 30 September 2023, directly or indirectly, iron and steel products as listed in Annex XVII when processed in a third country incorporating iron and steel products originating in Russia as listed in Annex XVII; with regard to products listed in Annex XVII processed in a third country incorporating steel products originating in Russia of CN code 7207 11 or 7207 12 10 or 7224 90 , this prohibition shall apply as of 1 April 2024 for CN code 7207 11 and as of 1 October 2028 for CN codes 7207 12 10 and 7224 90,for the purposes of the application of this point, importers shall provide, at the time of importation, a proof of the country of origin of the iron and steel precursors used for the processing of the product in a third country, unless the product is imported from a partner country listed in Annex XXXVI for imports of iron and steel;(e) to provide, directly or indirectly, technical assistance, brokering services, financing or financial assistance, including financial derivatives, as well as insurance and re-insurance, related to the prohibitions in points (a), (b), (c) and (d),By way of derogation from paragraph 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XVII, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities such as the Paks II project, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3g
Export controlUAR0692/14
Export control
UAR0692/14
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997- Export allowed
- Y005Other conditions: X802- Export allowed
- Y009Other conditions: the condition is not fulfilled- Export is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Dokumente / Referenzen
X985Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y003Other conditions: X985- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
730210Railway oder tramway track construction material aus Eisen oder Stahl, following: rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, rails730230Railway oder tramway track construction material aus Eisen oder Stahl, following: rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, switch blades, crossing frogs, point rods und andere crossing pieces730290Railway oder tramway track construction material aus Eisen oder Stahl, following: rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
SEgold24-25187
Forged steel rail fastening heel
StahlGRI 1GRI 6
SEgold24-25172
Forged steel clamp plate for rails
StahlGRI 1GRI 6
SEgold24-25159
Railway fastener for rails in switches
StahlGRI 1GRI 6
SEgold24-25191
Forged steel hook for railway switches
StahlGRI 1GRI 6
SKsilver5/25/257
New steel railway rails
StahlGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung von Laschen und Unterlagsplatten - KN-Code 730240
Der KN-Code 730240 der Kombinierten Nomenklatur umfasst Laschen (Schienenlaschen) und Unterlagsplatten (Rippenplatten) aus Eisen oder Stahl für den Gleisbau. Laschen sind staehlerne Verbindungselemente, die an den Enden zweier benachbarter Schienen verschraubt werden, um Laengskraefte zu uebertragen und die Gleiskontinuitaet sicherzustellen. Unterlagsplatten sind Stahlplatten zwischen Schiene und Schwelle zur Lastverteilung und Schienenbefestigung mittels Federelementen. Laschen werden aus Baustahl mit erhoehter Festigkeit gefertigt, Unterlagsplatten haeufig aus Grauguss oder Walzstahl. Die Einreihung in Unterposition 730240 grenzt sich ab von Schienen (730210), Weichenelementen (730230) und sonstigen Gleisbauteilen (730290). Die Norm EN 13674-3 legt die Anforderungen für Laschen fest, während Anforderungen für Unterlagsplatten in den Normen der Reihe EN 13146 für Schienenbefestigungssysteme geregelt sind. Es handelt sich um Massenprodukte, die bei Gleisbau- und Modernisierungsprojekten in grossen Mengen beschafft werden.
Einfuhranforderungen und CBAM für Laschen und Platten KN 730240
Die Einfuhr von Schienenlaschen und Unterlagsplatten unter KN-Code 730240 in die EU unterliegt dem Unionszollkodex und den technischen Anforderungen der Eisenbahninfrastruktur. Für das EU-Bahnnetz bestimmte Elemente müssen die TSI und die einschlaegigen europäischen Normen erfüllen. Laschen unterliegen der EN 13674-3, Befestigungssysteme einschließlich Unterlagsplatten den Normen der Reihe EN 13146. Die Erzeugnisse unterliegen der CPR-Verordnung (EU) Nr. 305/2011 und können eine CE-Kennzeichnung erfordern. Ab dem 1. Januar 2026 kann die Einfuhr dem CBAM gemäß Verordnung (EU) 2023/956 unterliegen. Erforderliche Dokumente umfassen Handelsrechnung mit technischer Beschreibung (Typ, Abmessungen, Stahlguete, Fertigungsnorm), Werkstoffzeugnis EN 10204, Frachtdokumente und Ursprungszeugnis für Praeferenzzollsaetze. Der Einfuehrer sollte die Produktkonformitaet mit den Anforderungen des Infrastrukturbetreibers im Bestimmungsland bestaetigen.
Handelsmassnahmen und Zollpraeferenzen KN 730240
Schienenlaschen und Unterlagsplatten unter KN-Code 730240 unterliegen den EU-Schutzmassnahmen für Stahlerzeugnisse in Form von TRQ mit 25% Zusatzzoll. Gleisbauteile bilden einen Teil der Produktkategorien im Safeguard-System - der aktuelle Status ist im TARIC zu prüfen. Auf Erzeugnisse aus China, Indien oder der Tuerkei können Antidumpingzoelle erhoben werden. Einfuhren aus Russland und Belarus unterliegen EU-Sanktionsverboten. Praeferenzzollsaetze können im Rahmen von Freihandelsabkommen wie CETA, EU-Japan-WPA oder EU-Suedkorea-FHA zur Verfuegung stehen, sofern die Ursprungsregeln erfüllt und ein gueltiges Ursprungsdokument vorgelegt wird. Laschen und Unterlagsplatten haben einen relativ niedrigen Stueckwert, werden aber in grossen Mengen bei Eisenbahnbau- und Modernisierungsprojekten bestellt. Gesamteinfuhrkosten umfassen MFN-Zoll, AD-Zoelle, Safeguard-Zuschlag, CBAM-Gebuehren und Mehrwertsteuer. Aktuelle Maßnahmen sind im TARIC zu prüfen.
Zolltarifliche Einreihung von Laschen und Unterlagsplatten (KN 7302 40)
Der KN-Code 7302 40 der Kombinierten Nomenklatur umfasst Laschen und Unterlagsplatten im Rahmen des Kapitels 73, das Waren aus Eisen und Stahl behandelt. Die Einreihung richtet sich nach der Art des Erzeugnisses, seinem Verwendungszweck, dem Herstellungsverfahren (Gießen, Schmieden, Schweißen, Stanzen) und dem Grundwerkstoff (Gusseisen, unlegierter Stahl, nichtrostender Stahl oder legierter Stahl). Eine korrekte Einreihung erfordert die Analyse technischer Unterlagen. Bei Zweifeln kann eine verbindliche Zolltarifauskunft (vZTA) beantragt werden.
Häufig gestellte Fragen
Wie unterscheiden sich Laschen (730240) von Eisenbahnschienen (730210)?
Laschen sind Verbindungselemente, die an den Enden zweier benachbarter Schienen verschraubt werden, um die Gleiskontinuitaet zu gewährleisten. Eisenbahnschienen (730210) sind die tragenden Profile, auf denen die Fahrzeugraeder rollen. Laschen haben deutlich geringere Abmessungen und dienen der Verbindung, nicht der Lastaufnahme. Unterlagsplatten verteilen die Lasten zwischen Schiene und Schwelle. Jedes Element wird in einer eigenen KN-Unterposition eingereiht.
Welche europäischen Normen gelten für Schienenlaschen?
Laschen unterliegen der EN 13674-3 mit Werkstoff-, Mass- und Festigkeitsanforderungen. Schienenbefestigungssysteme einschließlich Unterlagsplatten werden durch die Normenreihe EN 13146 geregelt. Für das EU-Bahnnetz ist TSI-Konformität erforderlich. Die Erzeugnisse unterliegen der CPR-Verordnung und können eine CE-Kennzeichnung erfordern. Das Werkstoffzeugnis EN 10204 ist bei der Einfuhr obligatorisch.
Unterliegen Laschen und Unterlagsplatten dem CBAM?
Ab dem 1. Januar 2026 tritt der CBAM in seine volle Betriebsphase ein. Laschen und Unterlagsplatten als Stahlerzeugnisse des Kapitels 73 können der CBAM-Pflicht unterliegen, wenn sie in Anhang I der Verordnung (EU) 2023/956 aufgefuehrt sind. Einfuehrer sollten den aktuellen CBAM-Anwendungsbereich für Unterposition 730240 prüfen. Gegebenenfalls sind Registrierung und Emissionsmeldung erforderlich.
Wie beantragt man eine vZTA für Laschen und Unterlagsplatten (KN 7302 40)?
Eine verbindliche Zolltarifauskunft (vZTA) für KN-Code 7302 40 wird beim zuständigen Hauptzollamt beantragt. Der Antrag muss eine detaillierte Warenbeschreibung, Muster, Fotos und technische Unterlagen enthalten. Die vZTA ist drei Jahre lang in.
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Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, fish-plates und sole plates“ und sehen Sie die gesamten Importkosten.CBAM-RechnerBerechnen Sie die CBAM-Gebühr (Carbon Border Adjustment Mechanism) für CO2-Emissionen beim Import.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „rails, check-rails und rack rails, switch blades, crossing frogs, point rods und andere crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties und andere material specialised fuer jointing oder fixing rails, fish-plates und sole plates“ unter Berücksichtigung aller Kosten.