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73
Tariff Chapter 73
ARTICLES OF IRON OR STEEL
What does Chapter 73 of the Customs Tariff cover?
Chapter 73 of the EU Customs Tariff covers finished articles of iron or steel, i.e. products with a higher degree of processing than the semi-finished products of Chapter 72. CN codes range from heading 7301 (sheet piling of iron or steel) to heading 7326 (other articles of iron or steel). The chapter covers steel structures and parts thereof (7308), reservoirs, tanks and vats (7309-7311), stranded wire, ropes and cables (7312), barbed wire and netting (7313-7314), chains (7315), screws, bolts, nuts and rivets (7318), needles, pins and springs (7319-7320), stoves, cookers and radiators (7321-7322), table and kitchen articles (7323), sanitary ware (7324), and castings and forgings (7325-7326). Steel structures (7308) constitute one of the most important trade positions, covering components for bridges, towers, halls and buildings. Screws and fasteners (7318) represent another significant category with high import volumes. Articles in Chapter 73 are subject to the same safeguard regulations as steel in Chapter 72, including tariff-rate quotas. Selected articles of iron and steel are covered by the CBAM mechanism, requiring reporting and payment of charges for CO2 emissions associated with their production.
Duty rates in Chapter 73
Customs duty rates on articles of iron and steel are higher than those on raw materials in Chapter 72. Steel structures (7308) are subject to rates from 0% to 2.7%. Reservoirs and tanks (7309-7310) have rates from 1.7% to 2.7%. Screws, nuts and fasteners (7318) are subject to rates from 3.7%. Table and kitchen articles of stainless steel (7323) are subject to rates from 3% to 6.5%. Radiators and stoves (7321-7322) have rates from 2.2% to 2.7%. Netting and wire (7313-7314) are subject to rates from 0% to 2.7%. Selected products are subject to CBAM charges. VAT at 23% is charged in addition to customs duties.
Goods classification in Chapter 73 - key considerations
The classification of articles of iron and steel requires precise determination of the type of product and its intended use. Chapter 73 covers products with a higher degree of processing than Chapter 72 - the boundary is generally defined by shaping, welding, threading or assembly. Steel structures require determination of whether they constitute complete elements or parts. Screws and fasteners are classified by material, size and thread type. Table articles are divided into those made of stainless steel and others.
Frequently asked questions
What goods are classified in Chapter 73 of the Customs Tariff?
Chapter 73 covers finished articles of iron and steel: steel structures, reservoirs, tubes, screws, nuts, chains, netting, springs, stoves, radiators, kitchen utensils, sanitary ware and castings. These are products with a higher degree of processing than the semi-finished products of Chapter 72.
What are the duty rates in Chapter 73?
MFN duty rates range from 0% to 3.7% depending on the type of product. Steel structures have a 0% rate, screws and fasteners approximately 3.7%, and kitchen utensils 3.2%. Selected products are subject to CBAM charges for CO2 emissions. VAT at 23% is charged in addition to customs duties.
How to find the correct CN code in Chapter 73?
You need to identify the type of product, the material (non-alloy steel, stainless steel, alloy steel), the degree of processing and the intended use. The key distinction is between semi-finished products in Chapter 72 and finished articles in Chapter 73. The notes to the chapter specify the classification boundaries.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "ARTICLES OF IRON OR STEEL" and see the full import cost.CBAM CalculatorCalculate the CBAM (Carbon Border Adjustment Mechanism) fee for CO2 emissions linked to your import.Import Profitability CalculatorCheck the import profitability of "ARTICLES OF IRON OR STEEL" with all costs included.
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