Otherwise plated or coated with zinc

CN code 7225 92 covers flat-rolled products of alloy steel other than stainless steel, with a width of at least 600 mm, coated with zinc by a method other than electrolytic deposition, most commonly by hot-dip galvanising. Under Note 1(f) to Chapter 72, alloy steel is an iron alloy containing at least one alloying element above specified threshold concentrations, such as 2% manganese, 2% silicon or 1% chromium combined with less than 0.5% nickel. Products coated with zinc electrolytically are classified under 7225 91, making the coating method a decisive classification criterion. Products coated with other metals or organic coatings may require different tariff headings. In practice, hot-dip galvanised alloy steel flat products are widely used in construction, automotive manufacturing and renewable energy sectors, and their classification must be supported by a mill certificate confirming the steel grade and a description of the coating process.

Zinc-coated alloy steel flat products are within the CBAM scope due to the carbon intensity of both steelmaking and the galvanising process. From 1 January 2026, importers must account for embedded CO2 emissions from both the steel substrate production phase and the hot-dip galvanising process. Galvanising emissions include fuel combustion for heating the zinc bath and chemical processes involved in pre-treatment such as degreasing and pickling. Where the producer uses renewable energy sources, indirect emissions may be lower; importers should obtain this data to optimise CBAM certificate costs. The European Commission has published detailed guidance on system boundaries for coated flat-rolled products, which importers should apply when verifying supplier-provided emissions data.

Galvanised alloy steel flat products under 7225 92 are subject to EU steel safeguard measures. The quarterly TRQ system applies zero additional duty within quota, with a 25% safeguard duty once exhausted. Anti-dumping or countervailing duties may apply for imports from China, accumulating with the safeguard measure. Imports from China, South Korea, Taiwan and other major supplying countries must be verified in TARIC for currently applicable measures before importation. Hot-dip galvanising performed outside the EU, particularly in countries used as processing hubs, may not be sufficient to confer origin of the finished product if the underlying steel was produced in a different country, requiring importers to trace the actual country of steel production. The EU embargo on steel imports from Russia and Belarus encompasses this product category.

CN code 7225 92 classifies alloy steel flat products zinc-coated 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.