Other - Cold-formed or cold-finished from flat-rolled products

Subheading 7216 91 of the Combined Nomenclature covers sections and profiles of iron or non-alloy steel, cold-formed or cold-bent, including trapezoidal and profiled sheeting used as building elements. These products are manufactured by cold-forming steel sheets or strips through roll-forming or press-braking without heating the material. The key classification criterion for this subheading is the production technology - exclusively cold working, without hot rolling - and the fact that the product qualifies as a section rather than a flat-rolled product. Profiled (ribbed) sheeting for construction purposes, with trapezoidal, corrugated or ribbed profiles providing high stiffness at low weight, are the most common products of this subheading. Distinction from hot-rolled sections (subheadings 7216 10 to 7216 61) is based on the processing technology: products under subheading 7216 91 are formed from a flat starting material without heating. Importers should hold technical documentation indicating the production method, cross-section profile and the steel grade of the base material. For building sheets, it is important to distinguish from zinc-coated or organically coated products classified under headings 72.10 or 72.12 - a coating applied before forming does not change the classification to subheading 7216 91 if the essential character is that of a section. Classification follows the General Interpretative Rules of the CN and the Notes to Chapter 72. In cases of doubt, Binding Tariff Information (BTI) should be sought.

Cold-formed sections and profiles under subheading 7216 91 are fully subject to the Carbon Border Adjustment Mechanism (CBAM) from 1 January 2026, pursuant to Regulation (EU) 2023/956. The importer must hold the status of authorised CBAM declarant, registered with the competent national authority. Obligations include submitting quarterly CBAM declarations containing embedded emissions data expressed in tonnes of CO2 per tonne of product - covering both direct emissions from the steelmaking process and indirect emissions from electricity consumption. CBAM certificates must be purchased at the EU ETS allowance price and surrendered by 31 May of the year following the import year. TARIC additional codes of the Q series relating to CBAM must be indicated in the customs declaration. Required import documents include: a commercial invoice specifying the section profile shape, base sheet thickness, steel grade and technical standard, a mill certificate confirming the chemical composition, a transport document (CMR, B/L or AWB), and the importer's EORI number. For cold-formed sections used in construction, the requirements of Regulation (EU) No 305/2011 (CPR) may apply - declaration of performance and CE marking. Importers should verify whether the supplier provides actual CO2 emissions data, as the European Commission's default values applied in the absence of real data are typically higher than actual emissions. Current MFN duty rates should be verified in the TARIC database.

Cold-formed sections and profiles of iron or non-alloy steel under subheading 7216 91 are subject to EU steel safeguard measures. The tariff rate quota (TRQ) system means that imports within the quarterly volume limit are subject to the standard MFN duty, while imports above the quarterly limit incur an additional 25% duty. Quotas are administered quarterly by the European Commission, divided by country of origin and product category - importers should continuously monitor their utilisation in the TARIC system as limits may be exhausted before the quarter ends. Anti-dumping (AD) or countervailing duties may apply to cold-formed steel sections from certain third countries, with rates varying depending on the producer and exporting country. Particular attention is warranted for imports from China, India and Turkey, where the EU has conducted or is conducting trade defence proceedings on structural steel products. Imports of steel products from Russia and Belarus are prohibited under EU sanctions in force since 2022. Preferential rates may be available under free trade agreements concluded by the EU (including CETA with Canada, the EU-Japan EPA, the EU-Korea and the EU-UK TCA) subject to compliance with rules of origin and presentation of a valid proof of origin. The sum of the MFN duty, anti-dumping duty, safeguard duty and CBAM certificate costs should be calculated before placing an order.

CN code 7216 91 classifies cold-formed steel sections within Chapter 72 of the Combined Nomenclature. Steel imports into the EU are subject not only to standard TARIC duty rates but also to safeguard measures in the form of tariff-rate quotas. Once the quota volume is exceeded, an additional 25% duty applies. Importers must correctly declare the country of origin, as preferential tariff rates may apply under EU free trade agreements. Anti-dumping duties may also be in force for certain origins. Import VAT is charged on the customs value plus all duties payable.