Other

Subheading 7225 99 of the Combined Nomenclature covers flat-rolled products of alloy steel other than stainless steel, of a width of 600 mm or more, further worked beyond hot- or cold-rolling, but excluding zinc-coated products. The term further worked refers to operations such as acid pickling, organic coating, painting, clad rolling with metals other than zinc, precision levelling, polishing or laser cutting that materially changes the product's surface or form. Typical products under 7225 99 include manganese-boron steel plates that have been pickled and oiled, chromium-molybdenum wide strips with organic primer coatings, and spring steel flat bars that have been phosphate-treated. The classification excludes stainless steel (heading 7220), silicon-electrical steel (7225 11 and 7225 19), and zinc-coated products (7225 91 and 7225 92). Alloy steel for the purposes of Chapter 72 must meet the threshold concentrations of alloying elements specified in Note 1(f) to Chapter 72. Importers uncertain about whether a post-rolling operation triggers subheading 7225 99 rather than 7225 98 should consider applying for Binding Tariff Information (BTI) ruling.

Flat-rolled alloy steel products classified under 7225 99 fall fully within the scope of the Carbon Border Adjustment Mechanism (CBAM) as of 1 January 2026. The CBAM applies regardless of the country of origin, with the sole exception of countries operating an equivalent carbon pricing system formally recognised by the European Commission. EU importers must hold authorised CBAM declarant status granted by the national competent authority and submit quarterly CBAM declarations specifying the imported quantity in metric tonnes and the embedded greenhouse gas emissions in tonnes of CO2-equivalent per tonne of product. By 31 May of the following year, a corresponding number of CBAM certificates must be surrendered to cover emissions not already priced in the country of production. The customs declaration (SAD) must include additional TARIC codes from the Q-series confirming CBAM compliance. Required import documents include a commercial invoice with the CN code and alloy grade specification, a mill certificate to EN 10204 3.1 confirming chemical composition and mechanical properties, a transport document, EORI number, and CBAM declaration. MFN duty rates and all applicable trade measures must be verified in the TARIC database before importation.

Imports of further-worked alloy steel flat products under subheading 7225 99 are subject to the European Union's steel safeguard measures, which operate through a system of quarterly tariff rate quotas (TRQ). Shipments within the applicable quarterly quota limit are subject to the MFN duty rate only, whereas volumes exceeding the quota attract an additional safeguard duty of 25%. Products classified under 7225 99 fall within the relevant TRQ product category for wide alloy flat products and must be declared with the correct product category code. Active anti-dumping or countervailing duties may apply to selected alloy flat products originating from China, India, Indonesia or Taiwan; importers must consult the TARIC database for the current producer-specific duty rates before each transaction. Imports of steel from Russia and Belarus remain prohibited under EU sanctions regulations. Preferential duty rates under FTA agreements such as CETA, the EU-Japan EPA, the EU-Korea and EU-UK Trade and Cooperation agreements are available provided the importer can substantiate preferential origin with a valid EUR.1 movement certificate or an invoice declaration. All duty rates and trade measures must be verified in TARIC.

CN code 7225 99 classifies further-worked alloy steel flat products 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.