Otherwise plated or coated with zinc

Subheading 7212 30 of the EU customs tariff covers flat-rolled products of non-alloy steel, of a width of less than 600 mm, coated with zinc by a method other than electrolysis (typically hot-dip galvanising by immersion). Heading 72.12 classifies flat-rolled products of non-alloy steel of a width below 600 mm, clad, plated or coated. Products under this subheading are hot-dip galvanised steel strips used in construction for the production of roofing profiles, flashing, ventilation ducts, cable trays and fencing components. Hot-dip galvanising involves immersing the steel strip in a bath of molten zinc, creating a durable corrosion-resistant layer. Classification under this subheading requires three conditions: the width must be below 600 mm, the zinc coating must be applied by a non-electrolytic method, and the base material must be non-alloy steel. Importers should distinguish products under this subheading from electrolytically zinc-coated products (subheading 7212 20) and from zinc-coated products of a width of 600 mm or more (heading 72.10, subheadings 7210 41 and 7210 49). The thickness of the zinc coating and the grade of the base steel are important elements of the technical specification, although they do not affect the 6-digit CN code itself.

From 1 January 2026, steel products under subheading 7212 30 are subject to the full CBAM requirements under Regulation (EU) 2023/956. Importers must hold the status of authorised CBAM declarant, purchase CBAM certificates corresponding to the embedded CO2 emissions, and submit quarterly CBAM declarations. Emissions cover both direct emissions from the steelmaking and galvanising process and indirect emissions from electricity consumption. The importer should obtain actual emissions data from the producer. Where such data is unavailable, default values apply. Import into the EU is governed by the Union Customs Code. Required documents include a commercial invoice, transport document, technical specification covering steel grade, dimensions, zinc coating weight and production standard. An EORI number is mandatory. For preferential rates, a certificate of origin is required. Galvanised products used in construction may require a declaration of performance under the Construction Products Regulation (CPR). Products intended for contact with drinking water are subject to additional hygiene standards. Current duty rates should be verified in the TARIC database.

Steel products under subheading 7212 30 are subject to EU safeguard measures on steel products in the form of tariff-rate quotas (TRQs). Once the quota is exhausted, an additional duty of 25% of the customs value applies. Quotas are allocated quarterly among exporting countries and product categories. The degree of quota utilisation is published in the TARIC system and should be monitored by importers. Anti-dumping duties may apply to zinc-coated steel products from certain third countries. The EU maintains or has maintained anti-dumping measures on zinc-coated flat steel products from China and other countries. The rates of these duties are differentiated by producer and exporter and may take ad valorem or specific form. Countervailing duties may also apply to subsidised imports. Importers must verify in the TARIC system for each transaction which trade defence measures are in force for the specific combination of CN code 7212 30 and the country of origin. The total import cost should include basic duty, any anti-dumping and countervailing duties, safeguard duty above the TRQ, and CBAM certificate costs.

When importing zinc-coated flat products under CN code 7212 30 into the EU, a customs declaration must be filed with the correct TARIC code. Required documents include a commercial invoice, bill of lading, certificate of origin and a quality certificate showing chemical composition. Steel products may be subject to anti-dumping or countervailing duties depending on the country of origin, particularly for imports from China, Russia and Turkey. EU safeguard measures impose an additional 25% duty once the tariff-rate quota is exhausted. Import VAT applies at the destination Member State rate.