CN code 730120 of the Combined Nomenclature covers angles, shapes and sections of iron or steel, made by welding. These are structural elements with L-shaped (angles), T-shaped, I-shaped, H-shaped or U-shaped cross-sections, manufactured by welding flat bars, plates or steel strips together. Unlike hot-rolled profiles classified under Chapter 72, welded profiles under heading 7301 are processed articles falling within Chapter 73. Typical applications include structural steelwork for industrial buildings, bridges, power line towers, building reinforcements and infrastructure elements. Welded sections are most commonly manufactured from structural steel plates in grades S235, S275, S355 or S460 in accordance with EN 10025. Classification under subheading 730120 requires confirmation that the product was manufactured by welding (MIG/MAG, SAW or other process), distinguishing it from hot-rolled profiles classified under Chapter 72. The material certificate and welding documentation are essential for correct customs classification.

Importing welded steel sections under CN code 730120 into the European Union follows standard customs procedures under the Union Customs Code. From 1 January 2026, iron and steel products under Chapter 73 may be subject to the CBAM (Carbon Border Adjustment Mechanism) under Regulation (EU) 2023/956. Importers are required to verify whether subheading 730120 is listed in Annex I and to comply with registration as an authorised CBAM declarant, reporting of embedded emissions and purchase of CBAM certificates where applicable. Required import documents include a commercial invoice with technical description (profile, dimensions, steel grade, production standard), material certificate EN 10204, transport document and certificate of origin. Welded sections intended for load-bearing construction are subject to CPR Regulation (EU) No 305/2011 and require CE marking with a Declaration of Performance under harmonised standard EN 1090-1. Products must comply with REACH requirements regarding hazardous substances in protective coatings.

Welded angles and sections under CN code 730120 are subject to EU safeguard measures on steel products in the form of tariff rate quotas (TRQ) with an additional 25% duty above the quota. Importers must check the product category and current quota utilisation in TARIC. Anti-dumping duties may apply to steel profiles from China, India or Turkey - the status should be verified in TARIC for the specific CN code and country of origin. Imports from Russia and Belarus are subject to EU sanctions prohibitions and restrictions. Preferential rates are available under EU free trade agreements including CETA, EU-Japan EPA and EU-Korea FTA, provided rules of origin are met. For welded profiles intended for building construction, verification of compliance with European structural steelwork execution standards (EN 1090-2) may be required. Total import costs include MFN duty, any AD duties, safeguard surcharge, CBAM charges and VAT. Current rates and trade measures should be verified in TARIC.

CN code 7301 20 of the Combined Nomenclature covers welded angles and sections of steel within Chapter 73, which deals with articles of iron or steel. Classification in this chapter is based on the type of article, its intended use, manufacturing method (casting, forging, welding, stamping) and base material (cast iron, non-alloy steel, stainless steel or alloy steel). Correct classification requires analysis of technical documentation. Where classification is uncertain, importers can obtain Binding Tariff Information (BTI) ruling from customs authorities, valid for three years throughout.