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73012000
ARTICLES OF IRON OR STEEL›Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

Angles, shapes and sections

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
25 docs
L139L143Y824Y859Y878Y128+19
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R1789/03
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
Preferences
AD 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EEA 0%EG 0%ESA 0%FJ 0%FTAs 0%GB 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%TN 0%US 0%WS 0%XC 0%XL 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM510
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003
According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

Classification of welded angles and sections - CN code 730120

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.

Import requirements and CBAM for welded sections CN 730120

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 (certificate sales start on 1 February 2027) 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.

Trade defence measures for welded sections CN 730120

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.

Customs classification of welded angles and sections of steel (CN 7301 20)

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.

Frequently asked questions

How do welded profiles (730120) differ from hot-rolled profiles (Chapter 72)?
Welded profiles under 730120 are manufactured by welding separate steel components (flat bars, plates) together, while hot-rolled profiles in Chapter 72 are formed from a single piece of steel in the rolling process. The distinguishing criterion is the manufacturing method. Welded profiles are classified under Chapter 73 as processed articles, while hot-rolled profiles fall under Chapter 72 as semi-finished products. Production certificates and welding documentation confirm the manufacturing method.
Are welded steel profiles under CN 730120 subject to CBAM from 2026?
From 1 January 2026, CBAM enters its full operational phase. Iron and steel products under Chapter 73 may be subject to CBAM certificate obligations if listed in Annex I of Regulation (EU) 2023/956. Importers should verify the current CBAM scope for subheading 730120 and, if covered, register as an authorised CBAM declarant, report embedded emissions and purchase CBAM certificates (certificate sales start on 1 February 2027) accordingly.
What CE marking is required for welded steel sections imported into the EU?
Welded sections intended for load-bearing steel structures must bear CE marking under CPR Regulation (EU) No 305/2011 and harmonised standard EN 1090-1. The manufacturer or authorised representative must issue a Declaration of Performance (DoP) confirming compliance. The production facility must hold a Factory Production Control (FPC) certificate. The importer is responsible for ensuring technical documentation is available within the EU.
How to obtain a BTI ruling for welded angles and sections of steel (CN 7301 20)?
A Binding Tariff Information (BTI) ruling for CN code 7301 20 is obtained by submitting an application to the national customs authority. The application must include a detailed product description, samples, photographs and technical documentation..

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Angles, shapes and sections" 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 "Angles, shapes and sections" with all costs included.
Related glossary terms
Customs DutyCustoms ValueCBAM